Rahoituslaskelma

Rahoituslaskelma, often translated as a financing statement or financial statement, is a document used in Finland to provide a comprehensive overview of a company's financial performance and position. It is a crucial part of a company's annual reporting, offering transparency to stakeholders such as investors, creditors, and regulatory bodies. The rahoituslaskelma typically consists of several key components.

The income statement, or tuloslaskelma, details the company's revenues and expenses over a specific period, ultimately showing its net profit or loss. The balance sheet, or tase, presents a snapshot of the company's assets, liabilities, and equity at a particular point in time. Assets represent what the company owns, liabilities what it owes to others, and equity the owners' stake in the company.

Furthermore, the cash flow statement, or rahavirtalaskelma, tracks the movement of cash both into and out of the company from its operating, investing, and financing activities. This statement is vital for understanding a company's liquidity and its ability to generate cash. Depending on the size and type of company, the rahoituslaskelma may also include notes to the financial statements, which provide further explanations and details about the figures presented.

The preparation and auditing of the rahoituslaskelma are governed by Finnish accounting legislation and standards, ensuring consistency and comparability. It serves as a fundamental tool for financial analysis, decision-making, and assessing the financial health and viability of a business.