Tilinpäätösasiakirjojen
Tilinpäätösasiakirjat are Finnish for financial statements or accounting documents. These are a set of documents that a company is required to prepare and submit annually. They provide a comprehensive overview of the company's financial performance and position over a specific accounting period, typically a fiscal year. The primary components of tilinpäätösasiakirjat include the income statement (tuloslaskelma), which shows revenues and expenses, the balance sheet (tase), which details assets, liabilities, and equity, and the cash flow statement (rahoituslaskelma), which tracks cash inflows and outflows. Additionally, the financial statements are usually accompanied by notes to the financial statements (liitetiedot) which provide further explanations and details about the figures presented. The preparation and submission of these documents are governed by Finnish accounting legislation and standards, such as the Finnish Accounting Act (kirjanpitolaki). These documents are crucial for various stakeholders, including shareholders, creditors, tax authorities, and potential investors, as they offer insights into a company's profitability, solvency, and overall financial health. Companies are generally required to file their tilinpäätösasiakirjat with the Finnish Patent and Registration Office (Patentti- ja rekisterihallitus).