Bulvaani

Bulvaani eli haamuostaja on ostaja, joka ostaa tilauksesta hyödykkeitä (tavallisesti osakkeita) vain myydäkseen ne heti eteenpäin tilaajalleen. Bulvaaneja voidaan käyttää tilanteessa, jossa osakkeiden merkintää tai ostoa henkilöä kohti on rajoitettu. Niitä voidaan myös hyödyntää tilanteessa, jossa epäillään että myyjällä on aikomus kohdella tuntemaansa ostajaa tai myyjää epäedullisesti, jolloin bulvaanina toimiva neutraali kolmas osapuoli hoitaa kaupan. Esimerkiksi varakkaaksi tiedetyltä ostajalta saatettaisiin pyytää enemmän kuin muilta, jolloin tämä ei saa hankittua haluamaansa käypään hintaan.

Bulvaanina voi toimia luonnollinen henkilö tai yritys. Suomen oikeuden mukaan bulvaanisuhde ei lähtökohtaisesti ole kielletty, mutta sen avulla ei voida välttää vero-oikeudellisia velvollisuuksia.

Bulvaaneita voidaan käyttää myös vallattaessa yhdistyksiä tai osuuskuntia. Tällöin bulvaani on henkilö, joka liittyy yhdistykseen tai osuuskuntaan pelkästään valtaamistarkoituksessa.

Bulvaani voi tarkoittaa myös metsästyksessä käytettävää houkutuslintua. Sana on tullut lainana balttilaisten kielten kautta venäjän sanasta bolvan, joka tarkoittaa tyhmyriä.[1]

Lähteet

  1. ↑ Kaarina Turtia: Sivistyssanat, s. 140. Otava, Helsinki 2001.
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