What documents do I need for the financial statements?

For preparing your company’s financial statements, you need documents showing the situation on the last day of the financial year for your company’s bank accounts, loans, investments, leasing agreements and, if applicable, cash on hand. Submit the documents according to the instructions in the financial statement materials request, no later than by the end of the month following the end of the financial year.
 

How to obtain bank account balance certificates

1. Order a balance certificate for each of your company’s bank accounts from the relevant bank.
2. Ask for the certificate to be dated on the last day of the financial year. For example, if your financial year ends on December 31, 2026, the certificate must show the account balance on December 31, 2026.
3. Check that the document shows the company’s name, the account number or other identifying information, the balance date and the balance.
4. Submit the balance certificate with the other financial statement materials.

Please note: a bank statement is not a balance certificate. A bank statement shows the transactions on the account, whereas a balance certificate or balance confirmation issued by the bank confirms the balance on a specific date.

If you use a UKKO Business Account, you do not need to submit a separate balance certificate for that account.
 

How to prepare a cash balance confirmation

If your company has cash on hand, prepare the cash balance confirmation yourself. You do not need a separate certificate from a bank.

1. Count the cash in the cash register at the end of the last day of the financial year.
2. Include the following information in the confirmation:
   • the company’s name and Business ID
   • the last date of the financial year
   • the cash balance in euros
   • a brief breakdown, if it helps verify the balance.
3. Sign the confirmation and include the date of signing.
4. Submit the confirmation with the other financial statement materials.

You can use the following template:

Cash balance confirmation

Company: [company name]
Business ID: [Business ID]

The company’s cash balance on the last day of the financial year, [DD.MM.YYYY], was EUR [amount].

Place and date: [place, DD.MM.YYYY]

Signature and printed name

If your company does not have a cash register or any cash on hand on the last day of the financial year, state this when submitting the financial statement materials.
 

How to obtain loan and instalment financing balance certificates

1. Contact the bank or other lender that granted the loan or instalment financing.
2. Request the following for each loan or financing agreement:
   • a balance certificate dated on the last day of the financial year
   • the loan or financing repayment schedule
   • a liability and collateral statement, if applicable.
3. Check that the documents show the actual loan balance on the last day of the financial year and the repayments falling due during the following financial year.
4. Submit the documents with the other financial statement materials.

You can ask the lender for the documents, for example, as follows:

I need a balance certificate and repayment schedule for my company’s loan as of the last day of the financial year. The documents should show the loan balance on that date and the repayments falling due during the following financial year.

How to obtain an official investment statement

If your company owns shares, funds or other investments, request an official investment statement or equivalent report from the bank, investment service provider or broker. The statement should be based on the situation at the end of the financial year.

The report should show, as accurately as possible:

• the names of the shares, funds and other investments owned by the company
• the number of shares or units owned
• acquisition prices
• purchases and sales made during the financial year
• any uninvested money in the investment account
• dividends and interest received
• brokerage fees and other investment-related expenses.

If your investments are held with Nordnet or another investment service provider, download the report from the provider’s online service or request it from the provider’s customer service. Select a report that shows the company’s investments and the balance of the investment account on the last day of the financial year.

Submit the original report generated by the service provider. Do not prepare the statement solely from your own records, screenshots or a summary you have created yourself.
 

How to obtain leasing agreement information

If your company has leasing agreements, request a leasing liability report or agreement statement from the leasing company or other financier.

Request the information for the situation on the last day of the financial year. The document should show at least:

• the leasing agreements that are still in force
• the remaining liabilities under the agreements
• leasing payments falling due after the end of the financial year
• relevant agreement-specific information, such as the agreement period and the remaining payment period.

If the leasing company provides you with several reports, submit all reports that show the leasing liabilities and the amounts falling due after the end of the financial year.
 

Please also note

• All balance certificates and other balance-related documents must concern the last day of the financial year.
• A bank statement does not replace a bank balance certificate.
• For loans, you need both a balance certificate and a repayment schedule so that the loan can be divided correctly into current and non-current liabilities.
• Investments require a sufficiently detailed report from the service provider, not just the balance of the investment account.
• Submit the documents as soon as possible so that the financial statements can be prepared on time.
   

If you need help

If you cannot find the correct report in your bank’s, lender’s, investment service provider’s or leasing company’s online service, request the document from the provider’s customer service.