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Income Tax (Einkommensteuer) 1
INVENTORY LEVIED IN THE MEMBER STATES OF THE EUROPEAN UNION 16th edition — Supplement AUSTRIA FINLAND SWEDEN * »* • • • • • *** EUROPEAN COMMISSION EUROPEAN COMMISSION DIRECTORATE-GENERAL XXI CUSTOMS AND INDIRECTTAXATION DIRECTORATE-GENERAL XV INTERNAL MARKET AND FINANCIAL SERVICES Inventory of taxes levied in the Member States of the European Union by the State and the local authorities (Lander, départements, regions, districts, provinces, communes) 16TH EDITION — Supplement Austria Finland Sweden DOCUMENT A great deal of additional information on the European Union is available on the Internet. It can be accessed through the Europa server (http://europa.eu.int) Cataloguing data can be found at the end of this publication Luxembourg: Office for Official Publications of the European Communities, 1996 ISBN 92-827-6986-0 © ECSC-EC-EAEC, Brussels · Luxembourg, 1996 Printed in Luxembourg Introductory note In collaboration with the Member States, the European Commission publishes a survey of the duties and taxes in force in the Member States of the European Union. The present edition reflects the situation on 1 January 1995 in Austria, Finland and Sweden and Is a supplement to the 16th edition. This publication aims to provide all those interested in tax law — public servants, university staff, students, businessmen, tax advisers, etc.—with a general view of the tax systems of the Member States. Directorates-General XXI and XV will be pleased to receive any comments or suggestions with a view to the improvement of this work. Rue de la Loi 200 B-1040 Brussels Abbreviations M.b. — Moniteur belge B.S. = Belgisch Staatsblad BGBl. = Bundesgesetzblatt VO = Verordnung BayBS = Bayrische Bereinigte Sammlung GVBI = Gesetz- und Verordnungsblatt RGBl = Reichsgesetzblatt RAO and AO = (Reichs). -
Statement on the Corporate Governance and Steering System 2016 Finnvera’S Financial Review 2016 2
Statement on the Corporate Governance and Steering System 2016 FINNVERA’s FinanciaL REVIEW 2016 2 Statement on the Corporate Governance and Steering System Finnvera’s Financial Review 2016 Statement on the Corporate Governance and Steering System Contents Statement on the Corporate Governance and Steering System .............. 3 Acts and rules governing the operations ........................................... 3 The goals of good corporate governance ........................................... 3 Ownership and ownership policy ..................................................... 4 Administrative bodies of Finnvera ........................................ ........... 4 General Meeting of Shareholders ........................................ 4 Supervisory Board ............................................................ 4 Board of Directors ............................................................ 5 Inspection Committee of the Board of Directors ..................... 7 Remuneration Committee of the Board of Directors ................ 7 Chief Executive Officer, Management Group and Corporate Management Team ............................................. 8 Salaries and fees .......................................................................... 8 Operating principles for internal control ............................................ 9 Risk management ......................................................................... 9 Controlling the financial reporting process ........................................ 9 Compliance function ..................................................................... -
Regulator\ Reform in Finland
5HJXODWRU\ 5HIRUP LQ )LQODQG 7KH 5ROH RI &RPSHWLWLRQ 3ROLF\ LQ 5HJXODWRU\ 5HIRUP ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT Pursuant to Article 1 of the Convention signed in Paris on 14th December 1960, and which came into force on 30th September 1961, the Organisation for Economic Co-operation and Development (OECD) shall promote policies designed: to achieve the highest sustainable economic growth and employment and a rising standard of living in Member countries, while maintaining financial stability, and thus to contribute to the development of the world economy; to contribute to sound economic expansion in Member as well as non-member countries in the process of economic development; and to contribute to the expansion of world trade on a multilateral, non-discriminatory basis in accordance with international obligations. The original Member countries of the OECD are Austria, Belgium, Canada, Denmark, France, Germany, Greece, Iceland, Ireland, Italy, Luxembourg, the Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The following countries became Members subsequently through accession at the dates indicated hereafter: Japan (28th April 1964), Finland (28th January 1969), Australia (7th June 1971), New Zealand (29th May 1973), Mexico (18th May 1994), the Czech Republic (21st December 1995), Hungary (7th May 1996), Poland (22nd November 1996), Korea (12th December 1996) and the Slovak Republic (14th December 2000). The Commission of the European Communities takes part in the work of the OECD (Article 13 of the OECD Convention). Publié en français sous le titre : LE ROLE DE LA POLITIQUE DE LA CONCURRENCE DANS LA RÉFORME DE LA RÉGLEMENTATION © OECD 2003. -
Annual Report Annual 2011
Annual Report 2011 www.altiacorporation.com 2 | 3 Altia annual report 2011 3 | 3 _Contents 04 32 Altia’s year Framework for sustainable 08 development CEO’s review 33 Framework and definition 10 of reporting Value in three 35 waves Financial 14 responsibility Never-ending passion 36 for brands Environmental WE THINK responsibility AHEAD 16 Brands are the core of 39 our growth IN Altia’s quality, safety GOOD and environmental COMPANY principles FAST TRACK 18 TO THE Selection of Altia’s MARKETS own brands 44 Social responsibility SHARING THE BEST 20 Fast track to the Nordic 49 MOMENTS and Baltic markets We follow responsible THIRST 22 business principles FOR Selection of Altia’s 51 GROWTH partner brands Comparing the report to the recommendation by Global 24 Reporting Initiative PASSION Industrial Services to customers 52 FOR Board of Directors BRANDS 26 Competitiveness through 54 BORN production, logistics and Executive Management sourcing Team RESPONSIBLE 30 56 Responsibility report Contact details 4 | 5 Altia annual report 2011 5 | 5 _ Leading in the Nordics and Baltics Altia is the leading wine and spirits company offering quality brands in the Nordic and Baltic countries. Altia produces, delivers, markets, sells, imports and exports alcoholic beverages in these markets. Altia’s own brands such as Blossa, Chill Out, Explorer, Renault, Grönstedts, Koskenkorva, Jaloviina, O.P. Anderson, Xanté and Key Ratios for Altia Group 2011 2010 2009 Skåne Akvavit have a strong market position and many of them a long heritage to cherish. Net sales, EUR million 524.8 487.9 407.3 Operating profit, EUR million 34.4 32.6 15.6 ( % of net sales ) 6.6 6.7 3.8 Altia’s partner brands represent both local and international Profit before taxes,EUR million 31.1 29.6 9.4 ( % of net sales) 5.9 6.1 2.3 brands from all over the world, such as Codorníu, Drostdy-Hof, Profit for the period, EUR million 21.3 25.7 5.3 Hardy’s, Jack Daniel’s, Bowmore, Nederburg, Ravenswood ( % of net sales) 4.1 5.3 1.3 Statement of financial position, and Robert Mondavi. -
Yhtiöittämisen Periaatteet Valtiolla
Valtiovarainministeriö Yhtiöittämisen periaatteet valtiolla Esiselvitys 30.1.2018 Valtionhallinnon kehittämisosasto 30.1.2018 SISÄLLYS JOHDANTO .............................................................................................................................................. 2 1 Valtion yhtiöt ja omistajapolitiikan periaatteet ................................................................................ 3 1.1 Valtion omistamisen perusta ......................................................................................................... 3 1.2 Omistajaohjaus .............................................................................................................................. 4 1.3 Valtion yhtiöt .................................................................................................................................. 6 2 Valtion liikelaitokset ..................................................................................................................... 10 2.1 Euroopan yhteisön päätös Tieliikelaitosta koskien ...................................................................... 10 2.2 Valtion liikelaitoksia koskeva lainsäädäntö .................................................................................. 12 3 Rahastot ...................................................................................................................................... 14 3.1 Valtion talousarvion ulkopuoliset rahastot ................................................................................... 14 3.2 Itsenäiset -
This Document Has Been Downloaded from Tampub – the Institutional Repository of University of Tampere
View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Trepo - Institutional Repository of Tampere University This document has been downloaded from TamPub – The Institutional Repository of University of Tampere Post-print The permanent address of the publication is http://urn.fi/URN:NBN:fi:uta-201405281513 Author(s): Kankaanpää, Jari; Oulasvirta, Lasse; Wacker, Jani Title: Steering and Monitoring Model of State-Owned Enterprises Year: 2014 Journal Title: International Journal of Public Administration Vol and number: 37 : 7 Pages: 409-423 ISSN: 0190-0692 Discipline: Business and management; Political science School /Other Unit: School of Management Item Type: Journal Article Language: en DOI: http://dx.doi.org/10.1080/01900692.2013.858355 URN: URN:NBN:fi:uta-201405281513 All material supplied via TamPub is protected by copyright and other intellectual property rights, and duplication or sale of all part of any of the repository collections is not permitted, except that material may be duplicated by you for your research use or educational purposes in electronic or print form. You must obtain permission for any other use. Electronic or print copies may not be offered, whether for sale or otherwise to anyone who is not an authorized user. Steering and Monitoring Model of State-Owned Enterprises Introduction Privatisation of stated-owned enterprises (SOEs) gained considerable momentum in developing and developed countries in the 1980s and 1990s (The World Bank, 2006, p. 3). Despite wide-ranging privatisation programmes, SOEs are still and will be an important part of many economies, especially in developing economies (La Porta, Lopez-de-Silanes, & Shleifer, 1999; Ezzamel, Wilmott, & Worthington, 2008; Vagliasindi, 2008; Ennser-Jedenastik, 2013). -
Finavia Responsibility Report 2019
RESPONSIBILITY AT FINAVIA A PART OF SOCIETY SAFETY PERSONNEL ENVIRONMENT GRI 2019 Responsibility report RESPONSIBILITY REPORT 2019 1 RESPONSIBILITY AT FINAVIA A PART OF SOCIETY SAFETY PERSONNEL ENVIRONMENT GRI Finavia in brief Finavia is an airport company which operates and develops 21 airports in different parts of Finland. We serve Finnish and international passengers and airlines. Our key mission is to ensure smooth travel from Finland to different parts of the world and back. By developing airports and smooth connections, we create jobs and support Finland’s international competitiveness. We bear our responsibility for the impact of our activities on people, the environment and society at large. Safety, security, sustainable development and connectivity are at the core of our responsibility. At Finavia, responsibility consists of details, and every single detail counts. RESPONSIBILITY REPORT 2019 2 Content RESPONSIBILITY AT FINAVIA ..................... 4 FINAVIA’S ENVIRONMENTAL WORK .... 43 Key events ........................................................................... 4 Finavia’s climate programme.....................................45 Responsibility at Finavia .................................................5 Goals and achievements of environmental Responsibility goals ..........................................................8 responsibility ...................................................................47 Stakeholder cooperation .............................................10 Environmental investments .......................................49 -
Regulatory Reform in Finland
Regulatory Reform in Finland MARKETISATION OF GOVERNMENT SERVICES – STATE-OWNED ENTERPRISES ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT Pursuant to Article 1 of the Convention signed in Paris on 14th December 1960, and which came into force on 30th September 1961, the Organisation for Economic Co-operation and Development (OECD) shall promote policies designed: − to achieve the highest sustainable economic growth and employment and a rising standard of living in Member countries, while maintaining financial stability, and thus to contribute to the development of the world economy; − to contribute to sound economic expansion in Member as well as non-member countries in the process of economic development; and − to contribute to the expansion of world trade on a multilateral, non-discriminatory basis in accordance with international obligations. The original Member countries of the OECD are Austria, Belgium, Canada, Denmark, France, Germany, Greece, Iceland, Ireland, Italy, Luxembourg, the Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The following countries became Members subsequently through accession at the dates indicated hereafter: Japan (28th April 1964), Finland (28th January 1969), Australia (7th June 1971), New Zealand (29th May 1973), Mexico (18th May 1994), the Czech Republic (21st December 1995), Hungary (7th May 1996), Poland (22nd November 1996), Korea (12th December 1996) and the Slovak Republic (14th December 2000). The Commission of the European Communities takes part in the work of the OECD (Article 13 of the OECD Convention). © OECD 2003. Permission to reproduce a portion of this work for non-commercial purposes or classroom use should be obtained through the Centre français d’exploitation du droit de copie (CFC), 20, rue des Grands-Augustins, 75006 Paris, France, tel. -
Mint of Finland Group's Annual Report 2015
CEO’s report Page 1 / 40 CEO’s report Mint of Finland Group made progress in all business areas during 2015, even though we failed to fully achieve our profitability targets. We paved the way for a better future by continuing to follow through strategically important changes. The sector is typically dependent on the development of raw material prices. The prices of nickel, copper and steel have been falling for several years. This makes it increasingly more challenging for metal processors to identify niches of profitability in the different areas of operations. The company managed to solve some, but not all of these challenges. Progress in the circulation and collector coin businesses Customer satisfaction and Demand in the circulation coin business picked up after a quiet spell in 2014. Mint of profitability are indicators Finland successfully won new customers in Latin America and Africa. The projects of everything we do. secured will mean work for the company’s circulation coin production for a longer period. It was also pleasing to note, that the company managed to further strength customer relations through the quality of its products and operations. Despite numerous measures to restore the company to a sound basis, the Group failed to a positive result. The blank business failed to fully achieve the volume pursued, but the operating result was clearly positive. In the collector coin business, our long-term work with customer relations and developing our own business was rewarded with positive earnings. Likewise, there was an increase in exports of Finnish collector coins, which now account for almost 50% of sales, which is also encouraging looking ahead. -
Finnvera Annual Review 2016
Annual Review 2016 Annual Report YEAR 2016 2 Finnvera in brief Finnvera is a specialised financing company owned by the State of Finland. Finnvera has official Export Credit Agency (ECA) status. We supplement the financial services offered by banks and other providers of financing. We help Finnish enterprises to succeed and boost their competitiveness. By granting financing, we can participate in projects seen as having the potential for success. We provide financing 376 for the start, growth and internationalisation of enterprises experts and for protection against export risks. No good project or investment should fail for lack of financing. Finnvera’s operations are steered by the relevant legislation, international agreements, and the industrial and ownership policy goals determined by the State of Finland. The funds needed for granting credits are obtained from the international financial market. Personnel 376 experts work in Finnvera. Women account for 63 per 15 cent of the personnel, while men account for 37 per cent. 58 places per cent have a Master’s degree. Employment relationships are fairly long, on average 17 years. The competence and well-being of the personnel are of primary importance to Finnvera’s success. The company’s values – trust, partnership and a focus on solutions – are rooted in practices and guide the day-to-day work of Finnvera employees. Awareness of the company’s values and goals, and opportunities for participation and launching initiatives, support Finnvera employees’ dedication to the company. 27,700 Finnvera’s team succeeds when all clients Finnvera employees have the opportunity to be motivated and develop in their work. -
Corporate Governance and Remuneration Statement
2017 CORPORATE GOVERNANCE AND REMUNERATION STATEMENT 2017 Year 2017 The brochure contains an overview of Finavia’s business operations in 2017, sets Contents out the company’s goals and achievements, YEAR 2017 and presents the CEO’s review. Vuosi 2017 1 2017 Responsibility report The report covers the priorities of Finavia’s responsibility work, its aims RESPONSIBILITY REPORT and the results already achieved. 3 Vastuullisuusraportti 2017 1 Report on governance and management system Finavia Corporation 4 Observing the Governance Code 5 Corporate structure 6 Administrative and operative bodies 7 2017 Corporate governance Internal control, risk management and internal audit 15 and remuneration statement Audit 17 CORPORATE The publication contains a description of GOVERNANCE AND Finavia’s governance and steering system, as Related party transactions 18 REMUNERATION STATEMENT well as the salary and compensation report. Salary and compensation report 2017 Principles 20 Financial statements Remuneration of the Board of Directors 21 The financial statements contain the Board Remuneration of the CEO and other management 22 FINANCIAL of Directors’ report and the main details of STATEMENTS Finavia’s finances. 19 Bonuses payable to other members of staff 24 Tilinpäätös 2017 1 Corporate governance and remuneration statement 2017 2 3 Finavia Corporation 4 Observing the Governance Code 5 Corporate structure 6 Administrative and operative bodies 7 Internal control, risk management and internal audit 15 Audit 17 Related party transactions 18 REPORT ON GOVERNANCE AND MANAGEMENT SYSTEM Corporate governance and remuneration statement 2017 3 Finavia Corporation Finavia Corporation (hereafter “Finavia” or the “Company”) is Decision-making and governance in Finavia is in accordance a fully state-owned public limited company. -
Finavia Corporate Governance and Remuneration Statement 2019
2019 Corporate Governance and Remuneration Statement Finavia in brief Finavia is an airport company which operates and develops 21 airports around Finland. We serve Finnish and international passengers and airlines. Our key mission is to ensure smooth travel from Finland to different parts of the world and back. By developing airports and smooth connections, we create jobs and support Finland’s international competitiveness. We bear our responsibility for the impact of our activities on people, the environment and society at large. Safety, security, sustainable development and connectivity are at the core of our responsibility. At Finavia, responsibility is made of details, and every single detail counts. Contents CORPORATE GOVERNANCE STATEMENT .............4 Finavia Corporation ..............................................................................4 Observing the finnish corporate governance code ..................4 Corporate structure .............................................................................4 Administrative and operative bodies .............................................4 General Meeting ................................................................................5 Board of Directors ............................................................................5 Members of the Board of Directors on 31 December 2019 ....6 Committees of the Board of Directors ....................................8 Chief Executive Officer ..................................................................8 Executive Group ...............................................................................8