puolivuositilinpäätös

A puolivuositilinpäätös, often translated as a half-yearly financial statement or interim financial report, is a financial report produced by a company covering a six-month period. These reports are typically prepared in addition to the annual financial statements. The primary purpose of a puolivuositilinpäätös is to provide stakeholders, such as shareholders, investors, and creditors, with timely information about the company's financial performance and position during the first half of its fiscal year.

The content of a puolivuositilinpäätös usually includes a condensed income statement, a balance sheet, and a cash flow statement, along with a management discussion and analysis. While the specific accounting standards and disclosure requirements can vary by jurisdiction and company type, interim reports are generally less detailed than full annual reports. They are often prepared on a quarterly or semi-annual basis, with the latter being referred to as a puolivuositilinpäätös in some contexts.

Publicly traded companies are frequently required by stock exchanges and regulatory bodies to publish these interim reports. This allows for greater transparency and helps investors make informed decisions throughout the year, rather than waiting for the annual results. The preparation of a puolivuositilinpäätös involves reviewing and summarizing financial transactions and events that have occurred since the end of the previous financial year. It offers an updated view of profitability, liquidity, and financial health.