tilinpäätöesitykset

Tilinpäätösesitykset refers to financial statement presentations in Finland. These are formal documents that a company produces to communicate its financial performance and position over a specific period, typically a fiscal year. The primary purpose of a tilinpäätösesitys is to provide stakeholders, such as shareholders, investors, creditors, and regulatory bodies, with a clear and comprehensive overview of the company's economic activities and results.

A typical tilinpäätösesitys includes several key components. The profit and loss statement (tulostuslaskelma) details revenues, expenses, and the resulting profit or loss. The balance sheet (tase) presents the company's assets, liabilities, and equity at a specific point in time, showing what the company owns and owes. The cash flow statement (rahoituslaskelma) tracks the movement of cash in and out of the company from its operating, investing, and financing activities. In addition to these core financial statements, the presentation often includes notes to the financial statements (liitetiedot), which provide further explanations and detail on accounting policies and specific financial items.

Furthermore, a tilinpäätösesitys may also contain a management report (toimintakertomus) that offers management's perspective on the company's performance, future outlook, and significant events during the period. The preparation and presentation of these financial statements are governed by Finnish accounting standards and company law, ensuring a standardized and reliable reporting framework. Companies often present their tilinpäätösesitys at their annual general meeting (varsinainen yhtiökokous).