rahoituskatsaus

Rahoituskatsaus, a Finnish term, translates to "financial review" or "financial statement review" in English. It refers to a comprehensive analysis and examination of an entity's financial performance and position. This process typically involves scrutinizing financial statements such as the balance sheet, income statement, and cash flow statement to assess the company's profitability, liquidity, solvency, and overall financial health.

A rahoituskatsaus is often conducted by management, internal auditors, external auditors, or financial analysts. The purpose can vary, ranging from internal management control and strategic decision-making to external reporting and compliance with regulatory requirements. For investors, a rahoituskatsaus is crucial for understanding the potential risks and returns associated with an investment. For lenders, it helps in evaluating the borrower's ability to repay debt.

Key aspects examined during a rahoituskatsaus include revenue trends, expense management, asset utilization, debt levels, and equity structure. Financial ratios and key performance indicators (KPIs) are commonly employed to benchmark performance against industry standards or historical data. The review may also involve an assessment of accounting policies, internal controls, and any potential financial irregularities. The outcome of a rahoituskatsaus typically results in a report detailing findings, conclusions, and recommendations for improvement or further action.