Financial statement estimate

The financial statement estimate is an estimate collected by Statistics Finland and the Association of Finnish Local and Regional Authorities annually in January from all municipalities and joint municipal boards, and it projects how certain items of the profit and loss account, funds statement and balance sheet will be formed in the financial statement of the past year. The data are collected separately for other municipal/joint municipal board activities and the enterprises following the municipal enterprise model in a way which allows them to be combined into an estimate of the key items in the municipal financial statement. No data by municipality or joint municipal board are published from financial statement estimates.

Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus