{"id":5027,"date":"2018-04-23T13:26:50","date_gmt":"2018-04-23T13:26:50","guid":{"rendered":"https:\/\/grow.ee\/?page_id=5027"},"modified":"2024-02-18T20:45:42","modified_gmt":"2024-02-18T20:45:42","slug":"annual-report","status":"publish","type":"page","link":"https:\/\/grow.ee\/en\/dokumendid\/majandusaasta-aruanne\/","title":{"rendered":"Annual accounts"},"content":{"rendered":"<style>\/*! elementor - v3.19.0 - 29-01-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style>\n<h1>Majandusaasta aruanne<\/h1>\n<h2>Alates 01.01.2016 majandusaasta aruannetele kehtivad uued n\u00f5uded, mis l\u00e4htuvad ettev\u00f5tte suurusest.<\/h2>\n<h2>Mikroettev\u00f5tja (\u00fcks n\u00e4itaja \u00fcletab)<\/h2>\n<p>1) m\u00fc\u00fcgitulu v\u00f5i tulu 50 000 eurot;<br \/>2) varad bilansip\u00e4eva seisuga kokku 175 000 eurot;<br \/>3) \u00fcks osanik, kes on ka juhatuse liige<br \/>4) kohustised ei ole suuremad kui omakapital (va 2 esimest aastat)<\/p>\n<h2>V\u00e4ikeettev\u00f5tja (\u00fcks n\u00e4itaja \u00fcletab)<\/h2>\n<p>1) m\u00fc\u00fcgitulu v\u00f5i tulu 8 000 000 eurot;<br \/>2) varad bilansip\u00e4eva seisuga kokku 4 000 000 eurot;<br \/>3) keskmine t\u00f6\u00f6tajate arv 50 inimest<\/p>\n<h2>Keskmise suurusega ettev\u00f5tja (\u00fcks n\u00e4itaja \u00fcletab)<\/h2>\n<p>1) m\u00fc\u00fcgitulu v\u00f5i tulu 40 000 000 eurot;<br \/>2) varad bilansip\u00e4eva seisuga kokku 20 000 000 eurot;<br \/>3) keskmine t\u00f6\u00f6tajate arv 250 inimest<\/p>\n<h2>Suurettev\u00f5tja (v\u00e4hemalt kaks kriteeriumi on \u00fcletab)<\/h2>\n<p>1) m\u00fc\u00fcgitulu v\u00f5i tulu\u00a0 40 000 000 eurot;<br \/>2) varad bilansip\u00e4eva seisuga kokku 20 000 000 eurot;<br \/>3) keskmine t\u00f6\u00f6tajate arv 250 inimest<\/p>\n<h2>V\u00e4ike konsolideerimisgrupp<\/h2>\n<p>(konsolideeritud n\u00e4itajatest 1 \u00fcletab)<\/p>\n<p>1) m\u00fc\u00fcgitulu v\u00f5i tulu 8 000 000 eurot;<br \/>2) varad bilansip\u00e4eva seisuga kokku 4 000 000 eurot;<br \/>3) keskmine t\u00f6\u00f6tajate arv 50 inimest<\/p>\n<p>Ettev\u00f5tjate piirm\u00e4\u00e4rad tulenevad <a style=\"color: #d10f28;\" href=\"https:\/\/www.riigiteataja.ee\/akt\/130122015065\">Raamatupidamise seadusest<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Majandusaasta aruanne Alates 01.01.2016 majandusaasta aruannetele kehtivad uued n\u00f5uded, mis l\u00e4htuvad ettev\u00f5tte suurusest. Mikroettev\u00f5tja (\u00fcks n\u00e4itaja \u00fcletab) 1) m\u00fc\u00fcgitulu v\u00f5i tulu 50 000 eurot;2) varad bilansip\u00e4eva seisuga kokku 175 000 eurot;3) \u00fcks osanik, kes on ka juhatuse liige4) kohustised ei ole suuremad kui omakapital (va 2 esimest aastat) V\u00e4ikeettev\u00f5tja (\u00fcks n\u00e4itaja \u00fcletab) 1) m\u00fc\u00fcgitulu v\u00f5i [&#8230;]\n","protected":false},"author":10,"featured_media":0,"parent":5000,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5027","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/pages\/5027","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/comments?post=5027"}],"version-history":[{"count":0,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/pages\/5027\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/pages\/5000"}],"wp:attachment":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/media?parent=5027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}