The Bank of Finland is an independent institution subject to public law and funds its activities with its own income. As a central bank, it receives income from, among other things, the investment of its financial assets and the issuing of banknotes.
In accordance with section 21 of the Act on the Bank of Finland, half of the profit of the Bank of Finland is transferred to the reserve fund and the other half is transferred to the state to be used as the latter sees fit. However, according to the Act, the Parliamentary Supervisory Council may decide on use of the profit for other purposes if this is justifiable because of the Bank’s financial condition or the size of the reserve fund.