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[o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Нэвтрэх</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/%D0%A2%D1%83%D1%81%D0%BB%D0%B0%D0%BC%D0%B6:Introduction" aria-label="Learn more about editing"><span>learn more</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anontalk" class="mw-list-item"><a href="/wiki/%D0%A2%D1%83%D1%81%D0%B3%D0%B0%D0%B9:MyTalk" title="Энэ IP хаягаас үйлдсэн засваруудын тухай хэлэлцүүлэг [n]" accesskey="n"><span>Хэлэлцүүлэг</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div 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vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">хумих</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Эхлэл</div> </a> </li> <li id="toc-Санхүүгийн_үндсэн_тайлангууд" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Санхүүгийн_үндсэн_тайлангууд"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Санхүүгийн үндсэн тайлангууд</span> </div> </a> <button aria-controls="toc-Санхүүгийн_үндсэн_тайлангууд-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Санхүүгийн үндсэн тайлангууд хэсгийг нээж хаах</span> </button> <ul id="toc-Санхүүгийн_үндсэн_тайлангууд-sublist" class="vector-toc-list"> <li id="toc-Санхүүгийн_байдлын_тайлан_(тайлан_баланс)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Санхүүгийн_байдлын_тайлан_(тайлан_баланс)"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.1</span> <span>Санхүүгийн байдлын тайлан (тайлан баланс)</span> </div> </a> <ul id="toc-Санхүүгийн_байдлын_тайлан_(тайлан_баланс)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ашиг,_алдагдлын_тайлан_(Орлогын_тайлан_/_Ашиг,_алдагдлын_данс)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Ашиг,_алдагдлын_тайлан_(Орлогын_тайлан_/_Ашиг,_алдагдлын_данс)"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2</span> <span>Ашиг, алдагдлын тайлан (Орлогын тайлан / Ашиг, алдагдлын данс)</span> </div> </a> <ul id="toc-Ашиг,_алдагдлын_тайлан_(Орлогын_тайлан_/_Ашиг,_алдагдлын_данс)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Хувьцааны_өөрчлөлтийн_тайлан" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Хувьцааны_өөрчлөлтийн_тайлан"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.3</span> <span>Хувьцааны өөрчлөлтийн тайлан</span> </div> </a> <ul id="toc-Хувьцааны_өөрчлөлтийн_тайлан-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Бэлэн_мөнгөний_гүйлгээний_тайлан" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Бэлэн_мөнгөний_гүйлгээний_тайлан"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.4</span> <span>Бэлэн мөнгөний гүйлгээний тайлан</span> </div> </a> <ul id="toc-Бэлэн_мөнгөний_гүйлгээний_тайлан-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Гарчиг" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Гарчигийг нээж хаах" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Гарчигийг нээж хаах</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Санхүүгийн тайлан</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 53 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-53" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">53 хэлээр</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Finansi%C3%ABle_staat" title="Finansiële staat – африкаанс" lang="af" hreflang="af" data-title="Finansiële staat" data-language-autonym="Afrikaans" data-language-local-name="африкаанс" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%A8%D9%8A%D8%A7%D9%86_%D9%85%D8%A7%D9%84%D9%8A" title="بيان مالي – араб" lang="ar" hreflang="ar" data-title="بيان مالي" data-language-autonym="العربية" data-language-local-name="араб" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Maliyy%C9%99_hesabat%C4%B1" title="Maliyyə hesabatı – азербайжан" lang="az" hreflang="az" data-title="Maliyyə hesabatı" data-language-autonym="Azərbaycanca" data-language-local-name="азербайжан" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2_%D0%BE%D1%82%D1%87%D0%B5%D1%82" title="Финансов отчет – болгар" lang="bg" hreflang="bg" data-title="Финансов отчет" data-language-autonym="Български" data-language-local-name="болгар" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%86%E0%A6%B0%E0%A7%8D%E0%A6%A5%E0%A6%BF%E0%A6%95_%E0%A6%AA%E0%A7%8D%E0%A6%B0%E0%A6%A4%E0%A6%BF%E0%A6%AC%E0%A7%87%E0%A6%A6%E0%A6%A8" title="আর্থিক প্রতিবেদন – бенгал" lang="bn" hreflang="bn" data-title="আর্থিক প্রতিবেদন" data-language-autonym="বাংলা" data-language-local-name="бенгал" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Finansijski_izvje%C5%A1taj" title="Finansijski izvještaj – босни" lang="bs" hreflang="bs" data-title="Finansijski izvještaj" data-language-autonym="Bosanski" data-language-local-name="босни" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Estats_financers" title="Estats financers – каталан" lang="ca" hreflang="ca" data-title="Estats financers" data-language-autonym="Català" data-language-local-name="каталан" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/%C3%9A%C4%8Detn%C3%AD_z%C3%A1v%C4%9Brka" title="Účetní závěrka – чех" lang="cs" hreflang="cs" data-title="Účetní závěrka" data-language-autonym="Čeština" data-language-local-name="чех" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Jahresabschluss" title="Jahresabschluss – герман" lang="de" hreflang="de" data-title="Jahresabschluss" data-language-autonym="Deutsch" data-language-local-name="герман" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Financial_statement" title="Financial statement – англи" lang="en" hreflang="en" data-title="Financial statement" data-language-autonym="English" data-language-local-name="англи" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Estados_financieros" title="Estados financieros – испани" lang="es" hreflang="es" data-title="Estados financieros" data-language-autonym="Español" data-language-local-name="испани" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Raamatupidamisaruanne" title="Raamatupidamisaruanne – эстони" lang="et" hreflang="et" data-title="Raamatupidamisaruanne" data-language-autonym="Eesti" data-language-local-name="эстони" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Urteko_kontuak" title="Urteko kontuak – баск" lang="eu" hreflang="eu" data-title="Urteko kontuak" data-language-autonym="Euskara" data-language-local-name="баск" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B5%D9%88%D8%B1%D8%AA_%D9%85%D8%A7%D9%84%DB%8C" title="صورت مالی – перс" lang="fa" hreflang="fa" data-title="صورت مالی" data-language-autonym="فارسی" data-language-local-name="перс" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Tilinp%C3%A4%C3%A4t%C3%B6s" title="Tilinpäätös – фин" lang="fi" hreflang="fi" data-title="Tilinpäätös" data-language-autonym="Suomi" data-language-local-name="фин" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Comptes_annuels" title="Comptes annuels – франц" lang="fr" hreflang="fr" data-title="Comptes annuels" data-language-autonym="Français" data-language-local-name="франц" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%93%D7%95%22%D7%97_%D7%9B%D7%A1%D7%A4%D7%99" title="דו"ח כספי – еврей" lang="he" hreflang="he" data-title="דו"ח כספי" data-language-autonym="עברית" data-language-local-name="еврей" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80%E0%A4%AF_%E0%A4%B5%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A4%A3" title="वित्तीय विवरण – хинди" lang="hi" hreflang="hi" data-title="वित्तीय विवरण" data-language-autonym="हिन्दी" data-language-local-name="хинди" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/%C3%89ves_besz%C3%A1mol%C3%B3" title="Éves beszámoló – мажар" lang="hu" hreflang="hu" data-title="Éves beszámoló" data-language-autonym="Magyar" data-language-local-name="мажар" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D5%B7%D5%BE%D5%A1%D5%BA%D5%A1%D5%B0%D5%A1%D5%AF%D5%A1%D5%B6_%D5%B0%D5%A1%D5%B7%D5%BE%D5%A5%D5%BF%D5%BE%D5%B8%D6%82%D5%A9%D5%B5%D5%B8%D6%82%D5%B6" title="Հաշվապահական հաշվետվություն – армен" lang="hy" hreflang="hy" data-title="Հաշվապահական հաշվետվություն" data-language-autonym="Հայերեն" data-language-local-name="армен" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Laporan_keuangan" title="Laporan keuangan – индонези" lang="id" hreflang="id" data-title="Laporan keuangan" data-language-autonym="Bahasa Indonesia" data-language-local-name="индонези" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Financala_raportajo" title="Financala raportajo – идо" lang="io" hreflang="io" data-title="Financala raportajo" data-language-autonym="Ido" data-language-local-name="идо" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/%C3%81rsreikningur" title="Ársreikningur – исланд" lang="is" hreflang="is" data-title="Ársreikningur" data-language-autonym="Íslenska" data-language-local-name="исланд" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Bilancio_d%27esercizio" title="Bilancio d'esercizio – итали" lang="it" hreflang="it" data-title="Bilancio d'esercizio" data-language-autonym="Italiano" data-language-local-name="итали" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E8%B2%A1%E5%8B%99%E8%AB%B8%E8%A1%A8" title="財務諸表 – япон" lang="ja" hreflang="ja" data-title="財務諸表" data-language-autonym="日本語" data-language-local-name="япон" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C" title="재무제표 – солонгос" lang="ko" hreflang="ko" data-title="재무제표" data-language-autonym="한국어" data-language-local-name="солонгос" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B4%D0%B8%D0%BA_%D0%BE%D1%82%D1%87%D1%91%D1%82%D1%82%D1%83%D1%83%D0%BB%D1%83%D0%BA" title="Бухгалтердик отчёттуулук – киргиз" lang="ky" hreflang="ky" data-title="Бухгалтердик отчёттуулук" data-language-autonym="Кыргызча" data-language-local-name="киргиз" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Joresofschloss" title="Joresofschloss – люксембург" lang="lb" hreflang="lb" data-title="Joresofschloss" data-language-autonym="Lëtzebuergesch" data-language-local-name="люксембург" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Finansin%C4%97_ataskaita" title="Finansinė ataskaita – литва" lang="lt" hreflang="lt" data-title="Finansinė ataskaita" data-language-autonym="Lietuvių" data-language-local-name="литва" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Finan%C5%A1u_p%C4%81rskats" title="Finanšu pārskats – латви" lang="lv" hreflang="lv" data-title="Finanšu pārskats" data-language-autonym="Latviešu" data-language-local-name="латви" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%B8%D1%81%D0%BA%D0%BE_%D0%B8%D0%B7%D0%B2%D0%B5%D1%81%D1%82%D1%83%D0%B2%D0%B0%D1%9A%D0%B5" title="Финансиско известување – македон" lang="mk" hreflang="mk" data-title="Финансиско известување" data-language-autonym="Македонски" data-language-local-name="македон" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Penyata_kewangan" title="Penyata kewangan – малай" lang="ms" hreflang="ms" data-title="Penyata kewangan" data-language-autonym="Bahasa Melayu" data-language-local-name="малай" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80%E0%A4%AF_%E0%A4%B5%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A4%A3%E0%A4%B9%E0%A4%B0%E0%A5%82" title="वित्तीय विवरणहरू – балба" lang="ne" hreflang="ne" data-title="वित्तीय विवरणहरू" data-language-autonym="नेपाली" data-language-local-name="балба" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Jaarrekening" title="Jaarrekening – нидерланд" lang="nl" hreflang="nl" data-title="Jaarrekening" data-language-autonym="Nederlands" data-language-local-name="нидерланд" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Finansregnskap" title="Finansregnskap – норвегийн букмол" lang="nb" hreflang="nb" data-title="Finansregnskap" data-language-autonym="Norsk bokmål" data-language-local-name="норвегийн букмол" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pap mw-list-item"><a href="https://pap.wikipedia.org/wiki/Relato_finansiero" title="Relato finansiero – папьяменто" lang="pap" hreflang="pap" data-title="Relato finansiero" data-language-autonym="Papiamentu" data-language-local-name="папьяменто" class="interlanguage-link-target"><span>Papiamentu</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Sprawozdanie_finansowe" title="Sprawozdanie finansowe – польш" lang="pl" hreflang="pl" data-title="Sprawozdanie finansowe" data-language-autonym="Polski" data-language-local-name="польш" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Demonstra%C3%A7%C3%A3o_financeira" title="Demonstração financeira – португал" lang="pt" hreflang="pt" data-title="Demonstração financeira" data-language-autonym="Português" data-language-local-name="португал" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%B0%D1%8F_%D0%BE%D1%82%D1%87%D1%91%D1%82%D0%BD%D0%BE%D1%81%D1%82%D1%8C" title="Финансовая отчётность – орос" lang="ru" hreflang="ru" data-title="Финансовая отчётность" data-language-autonym="Русский" data-language-local-name="орос" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-scn mw-list-item"><a href="https://scn.wikipedia.org/wiki/Bilanciu" title="Bilanciu – сицил" lang="scn" hreflang="scn" data-title="Bilanciu" data-language-autonym="Sicilianu" data-language-local-name="сицил" class="interlanguage-link-target"><span>Sicilianu</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Financial_statements" title="Financial statements – Simple English" lang="en-simple" hreflang="en-simple" data-title="Financial statements" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/%C3%9A%C4%8Dtovn%C3%A1_z%C3%A1vierka" title="Účtovná závierka – словак" lang="sk" hreflang="sk" data-title="Účtovná závierka" data-language-autonym="Slovenčina" data-language-local-name="словак" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Deklarata_financiare" title="Deklarata financiare – албани" lang="sq" hreflang="sq" data-title="Deklarata financiare" data-language-autonym="Shqip" data-language-local-name="албани" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%B8%D1%98%D1%81%D0%BA%D0%B8_%D0%B8%D0%B7%D0%B2%D0%B5%D1%88%D1%82%D0%B0%D1%98" title="Финансијски извештај – серб" lang="sr" hreflang="sr" data-title="Финансијски извештај" data-language-autonym="Српски / srpski" data-language-local-name="серб" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/%C3%85rsredovisning" title="Årsredovisning – швед" lang="sv" hreflang="sv" data-title="Årsredovisning" data-language-autonym="Svenska" data-language-local-name="швед" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%A8%E0%AE%BF%E0%AE%A4%E0%AE%BF%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AF%82%E0%AE%B1%E0%AF%8D%E0%AE%B1%E0%AF%81%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AE%B3%E0%AF%8D" title="நிதிக்கூற்றுக்கள் – тамил" lang="ta" hreflang="ta" data-title="நிதிக்கூற்றுக்கள்" data-language-autonym="தமிழ்" data-language-local-name="тамил" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%87%E0%B8%9A%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B9%80%E0%B8%87%E0%B8%B4%E0%B8%99" title="งบการเงิน – тай" lang="th" hreflang="th" data-title="งบการเงิน" data-language-autonym="ไทย" data-language-local-name="тай" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Mali_bilan%C3%A7o" title="Mali bilanço – турк" lang="tr" hreflang="tr" data-title="Mali bilanço" data-language-autonym="Türkçe" data-language-local-name="турк" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%A4%D1%96%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%B0_%D0%B7%D0%B2%D1%96%D1%82%D0%BD%D1%96%D1%81%D1%82%D1%8C" title="Фінансова звітність – украин" lang="uk" hreflang="uk" data-title="Фінансова звітність" data-language-autonym="Українська" data-language-local-name="украин" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/B%C3%A1o_c%C3%A1o_t%C3%A0i_ch%C3%ADnh" title="Báo cáo tài chính – вьетнам" lang="vi" hreflang="vi" data-title="Báo cáo tài chính" data-language-autonym="Tiếng Việt" data-language-local-name="вьетнам" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E8%B4%A2%E5%8A%A1%E6%8A%A5%E8%A1%A8" title="财务报表 – хятад, ву хэл" lang="wuu" hreflang="wuu" data-title="财务报表" data-language-autonym="吴语" data-language-local-name="хятад, ву хэл" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8" title="財務報表 – хятад" lang="zh" hreflang="zh" data-title="財務報表" data-language-autonym="中文" data-language-local-name="хятад" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8" title="財務報表 – кантон" lang="yue" hreflang="yue" data-title="財務報表" data-language-autonym="粵語" data-language-local-name="кантон" class="interlanguage-link-target"><span>粵語</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q192907#sitelinks-wikipedia" title="Өөр хэлтэй холбосныг засах" class="wbc-editpage">Холбоос засах</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Нэрний зайнууд"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD" title="Өгүүлсэн хуудас 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id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="mn" dir="ltr"><p>Бизнесийн хувьд <b>санхүүгийн тайлан</b> гэдэг нь хувь хүн, компани, засгийн газар, байгууллага зэргийн орлого, гүйлгээ гэх мэт санхүүгийн мэдээллийг агуулсан зохион байгуулалттай баримт бичиг юм. Эдгээр хүмүүс, байгууллагууд тухайн компанид хөрөнгө оруулах эсэх, ямар үнээр хөрөнгө оруулах эсэх зэрэг сэдвээр (санхүүгийн тайланд хамаарах хүн эсвэл байгууллага) шийдвэр гаргахад ашигладаг. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Санхүүгийн_үндсэн_тайлангууд"><span id=".D0.A1.D0.B0.D0.BD.D1.85.D2.AF.D2.AF.D0.B3.D0.B8.D0.B9.D0.BD_.D2.AF.D0.BD.D0.B4.D1.81.D1.8D.D0.BD_.D1.82.D0.B0.D0.B9.D0.BB.D0.B0.D0.BD.D0.B3.D1.83.D1.83.D0.B4"></span>Санхүүгийн үндсэн тайлангууд</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD&veaction=edit&section=1" title="Хэсгийг засварлах: Санхүүгийн үндсэн тайлангууд" class="mw-editsection-visualeditor"><span>засварлах</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD&action=edit&section=1" title="Edit section's source code: Санхүүгийн үндсэн тайлангууд"><span>кодоор засварлах</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Санхүүгийн тайланг олон хэлбэрээр бичиж болох боловч ихэнх улс орнуудад санхүүгийн үндсэн дөрвөн (4) тайлангийн стандарт байдаг. Үүнд: </p> <div class="mw-heading mw-heading3"><h3 id="Санхүүгийн_байдлын_тайлан_(тайлан_баланс)"><span id=".D0.A1.D0.B0.D0.BD.D1.85.D2.AF.D2.AF.D0.B3.D0.B8.D0.B9.D0.BD_.D0.B1.D0.B0.D0.B9.D0.B4.D0.BB.D1.8B.D0.BD_.D1.82.D0.B0.D0.B9.D0.BB.D0.B0.D0.BD_.28.D1.82.D0.B0.D0.B9.D0.BB.D0.B0.D0.BD_.D0.B1.D0.B0.D0.BB.D0.B0.D0.BD.D1.81.29"></span>Санхүүгийн байдлын тайлан (тайлан баланс)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD&veaction=edit&section=2" title="Хэсгийг засварлах: Санхүүгийн байдлын тайлан (тайлан баланс)" class="mw-editsection-visualeditor"><span>засварлах</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD&action=edit&section=2" title="Edit section's source code: Санхүүгийн байдлын тайлан (тайлан баланс)"><span>кодоор засварлах</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Санхүүгийн байдлын тайлан (тайлан баланс)</b> нь тодорхой өдрийн байдлаар тухайн бизнесийн эзэмшдэг бүх зүйл (хөрөнгө) болон өрийг (өр төлбөр) багтаасан санхүүгийн тайлан юм. Хувьцаа эзэмшигчид бизнес төлөх ёстой хэмжээг хувьцаа гэж нэрлэдэг (мөн хувьцаа эзэмшигчийн бизнест оруулсан хөрөнгө оруулалтын хэмжээг илэрхийлдэг). </p><p>Хувь хүний хувьд (бизнест оролцдоггүй хүн) хөрөнгө нь тэдний байшин эсвэл машин байж болох бөгөөд тэдний өр, төлбөр нь ипотекийн зээл, зээлийн карт байж болно. </p><p>Санхүүгийн байдлын тайлан нь тодорхой огнооны байдлаар бизнесийн санхүүгийн эрүүл мэндийн агшин зуурын зураг юм. </p> <div class="mw-heading mw-heading3"><h3 id="Ашиг,_алдагдлын_тайлан_(Орлогын_тайлан_/_Ашиг,_алдагдлын_данс)"><span id=".D0.90.D1.88.D0.B8.D0.B3.2C_.D0.B0.D0.BB.D0.B4.D0.B0.D0.B3.D0.B4.D0.BB.D1.8B.D0.BD_.D1.82.D0.B0.D0.B9.D0.BB.D0.B0.D0.BD_.28.D0.9E.D1.80.D0.BB.D0.BE.D0.B3.D1.8B.D0.BD_.D1.82.D0.B0.D0.B9.D0.BB.D0.B0.D0.BD_.2F_.D0.90.D1.88.D0.B8.D0.B3.2C_.D0.B0.D0.BB.D0.B4.D0.B0.D0.B3.D0.B4.D0.BB.D1.8B.D0.BD_.D0.B4.D0.B0.D0.BD.D1.81.29"></span>Ашиг, алдагдлын тайлан (Орлогын тайлан / Ашиг, алдагдлын данс)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD&veaction=edit&section=3" title="Хэсгийг засварлах: Ашиг, алдагдлын тайлан (Орлогын тайлан / Ашиг, алдагдлын данс)" class="mw-editsection-visualeditor"><span>засварлах</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD&action=edit&section=3" title="Edit section's source code: Ашиг, алдагдлын тайлан (Орлогын тайлан / Ашиг, алдагдлын данс)"><span>кодоор засварлах</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Ашиг, алдагдлын тайлан (эсвэл орлогын тайлан)</b> нь тухайн жилийн хугацаанд олсон орлогыг (төлбөрийг хүлээн авсан, аваагүй эсэхээс үл хамааран) харгалзан тухайн жилийн хугацаанд гарсан аливаа зардлыг (ийм зардал тогтсон, тогтоогүй эсэхээс үл хамааран) хассанаар тухайн жилийн ашиг, алдагдлыг харуулдаг. </p> <div class="mw-heading mw-heading3"><h3 id="Хувьцааны_өөрчлөлтийн_тайлан"><span id=".D0.A5.D1.83.D0.B2.D1.8C.D1.86.D0.B0.D0.B0.D0.BD.D1.8B_.D3.A9.D3.A9.D1.80.D1.87.D0.BB.D3.A9.D0.BB.D1.82.D0.B8.D0.B9.D0.BD_.D1.82.D0.B0.D0.B9.D0.BB.D0.B0.D0.BD"></span>Хувьцааны өөрчлөлтийн тайлан</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD&veaction=edit&section=4" title="Хэсгийг засварлах: Хувьцааны өөрчлөлтийн тайлан" class="mw-editsection-visualeditor"><span>засварлах</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD&action=edit&section=4" title="Edit section's source code: Хувьцааны өөрчлөлтийн тайлан"><span>кодоор засварлах</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Хувьцаа эзэмшигчийн өмчийн тайлан</b> нь хувьцаа эзэмшигчийн бизнест оруулсан хөрөнгө оруулалтын хөдөлгөөнийг харуулдаг. Компанийн хувьд энэ нь хөрөнгө оруулалтын дүнг Капитал болон орлогын нөөцөд тусгагдсан дүнгээс тусгаарладаг. </p> <div class="mw-heading mw-heading3"><h3 id="Бэлэн_мөнгөний_гүйлгээний_тайлан"><span id=".D0.91.D1.8D.D0.BB.D1.8D.D0.BD_.D0.BC.D3.A9.D0.BD.D0.B3.D3.A9.D0.BD.D0.B8.D0.B9_.D0.B3.D2.AF.D0.B9.D0.BB.D0.B3.D1.8D.D1.8D.D0.BD.D0.B8.D0.B9_.D1.82.D0.B0.D0.B9.D0.BB.D0.B0.D0.BD"></span>Бэлэн мөнгөний гүйлгээний тайлан</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD&veaction=edit&section=5" title="Хэсгийг засварлах: Бэлэн мөнгөний гүйлгээний тайлан" class="mw-editsection-visualeditor"><span>засварлах</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD&action=edit&section=5" title="Edit section's source code: Бэлэн мөнгөний гүйлгээний тайлан"><span>кодоор засварлах</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Бэлэн мөнгөний гүйлгээний тайлан</b> нь тухайн жилийн бэлэн мөнгөтэй холбоотой гүйлгээг Үйл ажиллагаа, Хөрөнгө оруулалт, Санхүүжилтийн үйл ажиллагаагаар ангилан харуулсан санхүүгийн тайлан бөгөөд ингэснээр тухайн жилийн бэлэн мөнгөн хөрөнгө ба түүнтэй дүйцэх хөрөнгийн хөдөлгөөнийг тайлбарладаг. </p>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; 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