sena finanzjarja

is-sena taż-żamma tal-kontijiet ta' kumpanija. Minħabba n-natura tan-negozju tagħhom partikolari, xi kumpaniji ma jużawx is-sena kalendarja għaż-żamma tal-kotba tagħhom. Eżempju tipiku hu ħanut kbir li jara li l-31 ta' Diċembru hu kmieni wisq biex jagħlaq il-kotba tiegħu wara x-xiri qawwi tal-Milied. Għalhekk ħafna ħwienet jagħlqu s-sena tal-kontijiet tagħhom fil-31 ta' Jannar. Għaldaqstant is-sena finanzjarja tibda fl-1 ta' Frar u tibqa' sejra sal 31 ta' Jannar tas-sena ta' wara. Is-sena finanzjarja ta' kumpaniji oħra tista' ttul mill-1 ta' Lulju sat-30 ta' Ġunju tas-sena ta' wara. Iżda ħafna kumpaniji joperaw fuq bażi ta' sena kalendarja (IW)

In other languages:

• financial year [EN] - a company's accounting year. Due to the nature of their particular business, some companies do not use the calendar year for their bookkeeping. A typical example is the department store that finds 31 December too early a date to close its books after the Christmas rush. For that reason many stores wind up their accounting year on 31 January. Their financial year, therefore, runs from 1 February of one year through 31 January of the next. The financial year of other companies may run from 1 July through the following 30 June. Most companies though, operate on a calendar year basis (IW)
• anno finanziario [IT]