Vuosikertomuksen

Vuosikertomuksen is a Finnish term referring to the annual report of an organization, published after the end of a financial year. The form is most commonly used in corporate, association, and public sector settings. The word vuosikertomuksen is the genitive form of vuosikertomus, signaling possession or relation, as in “the annual report’s contents” or “within the annual report.”

A typical annual report combines several elements. It usually includes a management report (toimintakertomus or hallintoraportti) that describes the year’s activities, outcomes, and strategic outlook, along with financial information. The financial statements (tilinpäätös) and accompanying notes are presented to summarize the organization’s financial performance and position. In many cases, an auditor’s report is included, along with governance information, risk factors, and information about stakeholders. The annual report is intended to provide a coherent picture of the organization’s operations and stewardship during the year.

Purpose and audience for vuosikertomuksen include accountability, transparency, and communication with shareholders, investors, employees, regulators, and the public. It serves as a basis for evaluating past performance and future prospects. In Finland, the preparation and publication of an annual report are common practice for many entities and often accompany the legally required financial statements.

Usage notes: vuosikertomuksen is used in contexts referring to the document itself or its content, e.g., “vuosikertomuksen laatiminen” (the preparation of the annual report) or “vuosikertomuksen tiedot” (the information in the annual report).