kimutatást

Kimutatás or kimutatást is a Hungarian noun and the accusative form of kimutatás, which means a statement, report, disclosure, or display of data. The base term kimutatás covers various kinds of presented information, and kimutatást is used when the statement is the object of a sentence, for example: "készít egy kimutatást" or "közzéteszik a kimutatást."

The word kimutatás is formed from the verb kimutat, meaning to reveal or show out, with the suffix -ás that creates a noun expressing the act or result. The term has broad applicability across different domains where information is gathered, compiled, and presented to others.

In practical use, kimutatás is common in accounting, finance, statistics, and public administration. In business, it frequently refers to financial documents such as a pénzügyi kimutatás, including the mérleg (balance sheet) and az eredménykimutatás (income statement). In other contexts, it can denote any report or data set disclosed to stakeholders, for example statisztikai kimutatás or összesítő kimutatás. The notion also appears in legal and regulatory settings, where organizations prepare and publish annual kimutatások as part of official reporting duties, often under national accounting laws (such as the Számviteli törvény) that govern financial statements and disclosures.

Related terms include beszámoló, jelentés, mérleg, and eredménykimutatás. The concept is widely used in corporate, public sector, and research environments to communicate outcomes, financial position, or data findings in a concise, standardized form.