The list of top income-earners for 2005 include a number of former high-level corporate executives.
Many of the top managers who were either sacked or left for other reasons, benefitted from stock options or generous severance packages.
Former managers of the energy company Fortum were allowed to keep stock options which under the rules of the company's stock option programme should have been redeemed by the company at termination. Jouko K. Leskinen, who lost his post as director-general of Sampo Bank six years ago, has continued to earn well on stock options that he earned while he was working.
The former managers of Pohjola Insurance and Alma Media were given cash to soften the blow of their dismissal.
Management contracts generally include fairly generous terms for severance in return for a fairly low level of job security.
