Tilinpäätösasiakirjat

Tilinpäätösasiakirjat collectively refer to the set of financial statements and supporting documents that a company produces at the end of its fiscal year. These documents provide a comprehensive overview of the company's financial performance and position over a specific period. The primary components of tilinpäätösasiakirjat typically include the income statement (tulostuslaskelma), balance sheet (tase), and cash flow statement (rahavirtalaskelma).

The income statement details the company's revenues, expenses, and profitability for the accounting period. It shows whether the company has made a profit or incurred a loss. The balance sheet, on the other hand, presents a snapshot of the company's assets, liabilities, and equity at a specific point in time, illustrating its financial health and structure. The cash flow statement tracks the movement of cash into and out of the company from its operating, investing, and financing activities.

In addition to these core statements, tilinpäätösasiakirjat also often include notes to the financial statements, which provide further explanations and details about the accounting policies used and specific items within the main statements. Management's report (toimintakertomus) may also be included, offering insights into the company's operations, future prospects, and significant events during the year. These documents are crucial for stakeholders such as investors, creditors, and regulatory authorities to assess the company's financial standing and make informed decisions.