Kimutatási

Kimutatási is the Hungarian adjective form derived from the noun kimutatás, which means a statement, report, disclosure, or presentation of information. The term is used in various formal registers to describe things that reveal, present, or disclose data or results. Its exact sense depends on the context, ranging from financial reporting to administrative or data disclosures.

In accounting and finance, kimutatási usage appears in phrases that describe financial statements or the items within them. Common examples include eredménykimutatás, which is the income statement, as well as other financial disclosures that accompany company reports. The term helps designate documents or sections that present figures, computations, and financial results in a structured form.

In legal, regulatory, and governance contexts, kimutatási often relates to obligations or procedures for disclosing information. Phrases such as kimutatási kötelezettség (disclosure obligation) or adatkimutatás (data disclosure) are used in compliance, taxation, and public administration to refer to the requirement to reveal information to authorities or the public. Data or information that must be disclosed under laws or regulations may also be described as kimutatási tartalom (disclosed content) in official texts.

Etymology and usage notes: kimutatási is formed from kimutatás with the suffix -i- to function as an attributive or adjectival modifier. It is typical in Hungarian to encounter kimutatási in compound terms across business, law, and data contexts. The term conveys formality and specificity, distinguishing the act or result of presenting information from other types of reporting or communication.