Tilinpäätöksellisesti

Tilinpäätöksellisesti is a Finnish adverb that means evaluating, describing or reporting something from the perspective of the financial statements. It signals that the basis of analysis rests on the figures in the annual accounts, including the balance sheet, income statement, cash flow statement and notes. The term is used in accounting, auditing and corporate reporting to differentiate from perspectives based on operations, markets or tax.

In practice, statements such as tilinpäätöksellisesti katsottuna or tilinpäätöksellisesti määritellyt luvut indicate that conclusions are drawn from accounting data rather than forecasts or external metrics. The form is derived from tilinpäätös plus the adjectival suffix -ellisesti and reflects retrospective, policy-dependent figures influenced by accruals, depreciation methods, one-off items, and note disclosures.

While common in formal Finnish accounting language, tilinpäätöksellisesti is less frequent in everyday business communication and may be unfamiliar to non-specialists. It functions as a stylistic and methodological marker, helping to set the frame for an analysis or comparison that rests on financial statements.