The concepts described on these pages are words and expressions used in statistics with a specific, limited meaning. In everyday speech the word may have a different meaning. In connection with each definition you can find information about which sets of statistics use the concept.
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Financial statements
A statutory document to be prepared within a prescribed period, which should give a true and adequate view of the financial position on the financial statement date of the company obliged to keep books and of the result during the financial period or part of it. The financial statements contain the balance sheet, the profit and loss account and their statements, as well as possible annual report data, the cash flow statement and its notes. Provisions on financial statements are laid down in the Accounting Act and EU Directives.
Statistics using the definition
Validity of the definition
- Valid
Source organisation
- Tilastokeskus
Financial statements of a limited liability company and a housing company consist of at least the profit and loss account, balance sheet and the board of directors’ report.
Statistics using the definition
Validity of the definition
- Valid
Source organisation
- Tilastokeskus
Jaa