Talousraportti

Talousraportti, which translates to financial report, refers to a document or set of documents that present an organization’s financial performance and position for a given period, typically a fiscal year. It is used to communicate financial information to stakeholders such as owners, investors, lenders, employees, and authorities.

A talousraportti typically includes financial statements such as the income statement (tuloslaskelma), balance sheet (tase), cash flow statement (rahavirtalaskelma), and changes in equity, together with notes (liitetiedot), a summary of accounting policies, and often a management report (toimintakertomus). It may also contain risk analyses, disclosure of significant estimates, and an auditor’s report when external assurance is required.

Preparation is aligned with applicable accounting standards. In Finland and many other jurisdictions, listed companies may report under IFRS for consolidated accounts or under national GAAP (such as Finnish accounting standards) for standalone statements; public sector bodies follow their own sets of standards. The choice of standard depends on legal form, size, and regulatory requirements.

The purpose of a talousraportti is to provide transparent information about profitability, liquidity, solvency, and capital structure to stakeholders. It supports decision making, capital allocation, and assessment of financial risk, and is often published annually or for interim periods.

The term is used broadly in corporate, nonprofit, and public sector contexts in Finland, where the report may be part of an annual report or a standalone financial communication.