Comparison of Finnish and Russian divisions

Manpower
Finns: 14,200
Russians: 17,500

Rifles
Finns: 11,000
Russians: 14,000

Sub Machine Guns
Finns:: 250
Russians: Nil

Automatic rifles
Finns:: 250
Russians:419

7.62mm Machine guns
Finns: 116
Russians: 200

4 barrel AA Machine guns
Finns: Nil
Russians: 320

12.7 mm Machine guns
Finns: Nil
Russians: 6

Rifle-Mortars​

Finns: Nil
Russians Finns: Nil
Russians: 261

81-82mm Mortars
Finns: 18
Russians: 18

120mm Mortars
Finns: Nil
Russians: 12

Field Artillery
37-45mm
Finns: 18
Russians: 48

75-90mm
Finns: 24
Russians: 38

105-152mm
Finns: 12
Russians: 40

Tanks
Finns: Nil
Russians: 40-50

Armoured Cars
Finns: Nil
Russians: 15

Appendix C from 'The Winter War' by E. Engle and L. Paananen, Sidgwick & Jackson, 1973