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Tilinpäätös kunnossa?


26.10.2017 kello 11:08 - Kari Uoti


 


Valtiontalouden tarkastusvirasto tutki Arsenalin toimintaa pari vuotta sitten tarkoituksin jatkaa tänä vuonna. Tarkastusviraston raportti on julkinen. 

 https://www.vtv.fi/files/4646/04_2015_Omaisuudenhoitoyhtio_Arsenal_Oyn_selvitystilan_kaytannot.pdf

 

Jäikö jotakin huomaamatta? Markku Puumalaisen kommenttien jälkeen ryhdyin tavaamaan Arsenalin tuoretta tilinpäätöstä hiukan tarkemmin. Tilinpäätöksessä yhtiön ainoa operatiivinen erä on perittävät saatavat nimellä kulkeva tase-erä arvoltaan 9 9 64 euroa. Siis hiukan alle 10 000 euroa. Tämän erän vuoksi Arsenal on edelleen olemassa.

 

Tästä erästä Markku Puumalainen lausuu Iltalehdessä 24.10.2017: ”Lisäksi on huomattava, että tällä hetkellä avoinna olevien oikeusprosessien taloudellinen intressi velkojille (Arsenal, verottaja) on useita miljoonia euroja, jotka varmuudella menetettäisiin, jos yhtiö lopetettaisiin nyt.”

 

Siis tämä taseessa oleva kymppitonni ei olekaan kymppitonni, vaan miljoonien arvoinen erä.

Kirjanpitolain 3 luvun 2 § mukaan: ”Tilinpäätöksen tulee antaa oikea ja riittävä kuva toiminnan tuloksesta ja taloudellisesta asemasta olennaisuusperiaatteen mukaisesti ottaen huomioon kirjanpitopitovelvollisen harjoittaman toiminnan laatu ja laajuus.”

 

Tavallinen yrittäjä joutuu syvälle keltaiseen nesteeseen, jos tilinpäätöksessä on tällainen virhe, omaisuusarvoja kirjataan valheellisesti liian alas ja varsinkin, jos sillä vielä hankitaan  verohyötyjä. Tämän vuoksi rikoslakiin on otettu säännös kirjanpitorikoksesta, jonka mukaan jos kirjanpitoon merkitään vääriä tai harhaanjohtavia tietoja, jolla vaikeutetaan oikean taloudellisen kuvan saamista yhtiöstä, syyllistytään kirjanpitorikokseen. Jos summat ovat suuria, teko on törkeä.

 

No onko Arsenalin tilinpäätökseen kirjattu summa vajaa 10 000 euroa perittävistä saatavista oikea? Omistajan edustaja on sitä mieltä, että erän todellinen arvo on miljoonia. 

 

Il:n edellä viitatusta artikkelista ilmenee, että Arsenalille tehtiin tarjous ko. erästä. Eräs sijoittaja oli valmis maksamaan vajaan 10 000 erästä 500 000 euroa käteisellä. 

 

Olen kysynyt tätä epäjohdonmukaisuutta yhtiön tilintarkastaja Anne Vuoriolta Ernst & Young-tilintarkastusyhteisöstä. Ei ole vielä vastannut. 

 

Katson, että Arsenalin tilinpäätös on virheellinen eikä se anna yhtiön taloudellisesta asemasta kirjanpitolain tarkoittamalla tavalla oikeata kuvaa. Mieleen hiipii epäilys, että tämä on tehty hyvin tarkoituksella kuten aikaisemmin olen arvellut. Yhtiön kaikki tase-erät on kirjattu alas, jolloin niiden realisoiminen käypään hintaan antaa kuvan, että yhtiön selvitysmiehet ovat ritarillisesti pelastaneet varoja valtiolle, vaikka todellisuudessa erät on alunperin kirjattu väärin taseeseen ja ainoastaan selvitysmiehet ovat hoitaneet oman kassansa kuntoon.

 

Huvittavaa tähän liittyen on Markku Puumalaisen lausunto, jonka mukaan Arsenal ei ole tarvinnut valtion pääomitusta selvitystila-aikana. No ei tietenkään, koska yhtiö on pitänyt itsellään järjettömän määrän valtiolle kuuluvia varoja ja käyttänyt niitä asianajajakuluihin.

 

Haloo hölmöt, herätkää!

 

Ps. Kuka tahansa voi tehdä poliisille tutkinatpyynnön Arsenalin mahdollisista kirjanpitoväärinkäytöksistä. Kyse on virallisen syytteenalaisesta teosta, jota poliisin tulisi oma-aloitteisesti ryhtyä tutkimaan, jos joku heille siitä vinkkaa.

 

Vink, vink

 

 

 

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