{"id":7360,"date":"2022-04-08T12:28:41","date_gmt":"2022-04-08T12:28:41","guid":{"rendered":"https:\/\/grow.ee\/?p=7360"},"modified":"2025-11-11T15:43:17","modified_gmt":"2025-11-11T12:43:17","slug":"what-should-be-kept-in-mind-when-preparing-a-companys-annual-report","status":"publish","type":"post","link":"https:\/\/grow.ee\/en\/mida-peaks-silmas-pidama-ettevotte-majandusaasta-aruannet-koostades\/","title":{"rendered":"What should you keep in mind when preparing your company's annual report?"},"content":{"rendered":"<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1634985373\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner image-cover dark\" style=\"padding-top:56.25%;\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1703\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-scaled.jpg\" class=\"attachment-original size-original\" alt=\"OSS and IOSS special arrangements\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-scaled.jpg 2560w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-300x200.jpg 300w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-720x480.jpg 720w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-768x511.jpg 768w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-1536x1022.jpg 1536w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-2048x1363.jpg 2048w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-360x240.jpg 360w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-800x532.jpg 800w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-150x100.jpg 150w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-600x400.jpg 600w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/01\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-1024x681.jpg 1024w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_1634985373 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t<div id=\"gap-739431269\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-739431269 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\n<p>It is time for every company to submit a report to the Commercial Register six months after the end of the financial year, even if there has been no active business activity. Timely submission of the report is important for both the entrepreneur and the state. <a href=\"https:\/\/grow.ee\/en\/about-us\/from-the-enterprise\/\">Grow Finance<\/a>With the help of our accountants, we will review the most important points to keep in mind when submitting a report.<\/p>\n<h2 id=\"millal-aruanne-esitada-tuleb\"><strong>Millal majandusaasta aruanne esitada tuleb?<\/strong><\/h2>\n<p>\u00c4riregistrile tuleb aruanne esitada kuue kuu jooksul p\u00e4rast majandusaasta l\u00f5ppu. \u00dcldjuhul kestab majandusaasta 12 kuud ning enamiku Eesti ettev\u00f5tete puhul langeb see kokku kalendriaastaga. See t\u00e4hendab, et suurem osa firmadest esitab majandusaasta aruande 30. juuniks. Kui aga majandusaasta kestab n\u00e4iteks m\u00e4rtsist m\u00e4rtsini, tuleb aruanne esitada septembri l\u00f5puks ja nii edasi.<\/p>\n<p>It is worth starting to prepare the report as early as possible \u2013 as soon as the financial data for the previous year are clear. At the latest, you should start preparing the report two months before the submission deadline. It is important to remember that the annual report must be submitted even if the company has not had any active activities.<\/p>\n<h2 id=\"missuguse-aruande-peab-esitama-ja-kui-detailselt-see-tuleb-lahti-kirjutada\"><strong>Missuguse aruande peab esitama ja kui detailselt see tuleb lahti kirjutada?<\/strong><\/h2>\n<p>The Accounting Act divides companies into four groups based on their size. This also determines the minimum reporting requirements. However, a company can always choose a more comprehensive reporting format, especially if it has potential stakeholders who might be interested in it.<\/p>\n<h4 data-start=\"1769\" data-end=\"1793\"><strong data-start=\"1773\" data-end=\"1791\">Mikroettev\u00f5tja<\/strong><\/h4>\n<p data-start=\"1794\" data-end=\"1875\">A private limited company, whose indicators <strong data-start=\"1840\" data-end=\"1848\">two<\/strong> does not exceed the following limits:<\/p>\n<ul data-start=\"1876\" data-end=\"2003\">\n<li data-start=\"1876\" data-end=\"1906\">total assets 450,000 euros,<\/li>\n<li data-start=\"1907\" data-end=\"1943\">Income for the reporting year: 900,000 euros,<\/li>\n<li data-start=\"1944\" data-end=\"2003\">The average number of employees during the reporting year was 10 people.<\/li>\n<\/ul>\n<p data-start=\"2005\" data-end=\"2191\">The obligation is to submit<strong data-start=\"2032\" data-end=\"2069\"> condensed balance sheet, income statement<\/strong> and up to three appendices, depending on the activity. Typically, such a report is very short and contains only minimal information.<\/p>\n<h4 data-start=\"2193\" data-end=\"2217\"><strong data-start=\"2197\" data-end=\"2215\">V\u00e4ikeettev\u00f5tja<\/strong><\/h4>\n<p data-start=\"2218\" data-end=\"2299\">A company whose indicators <strong data-start=\"2264\" data-end=\"2272\">two<\/strong> does not exceed the following limits:<\/p>\n<ul data-start=\"2300\" data-end=\"2436\">\n<li data-start=\"2300\" data-end=\"2335\">total assets 7.5 million euros,<\/li>\n<li data-start=\"2336\" data-end=\"2376\">Revenue for the reporting year: 15 million euros,<\/li>\n<li data-start=\"2377\" data-end=\"2436\">The average number of employees during the reporting year was 50 people.<\/li>\n<\/ul>\n<p data-start=\"2438\" data-end=\"2579\">The obligation is to submit <strong data-start=\"2465\" data-end=\"2501\">abridged annual report<\/strong>, which is prepared in accordance with Estonian Financial Reporting Standards and includes:<\/p>\n<ul data-start=\"2580\" data-end=\"2668\">\n<li data-start=\"2580\" data-end=\"2621\">detailed balance sheet and income statement,<\/li>\n<li data-start=\"2622\" data-end=\"2643\">up to nine extra,<\/li>\n<li data-start=\"2644\" data-end=\"2668\">activity report.<\/li>\n<\/ul>\n<h4 data-start=\"2670\" data-end=\"2725\"><strong data-start=\"2674\" data-end=\"2723\">Keskmise suurusega ettev\u00f5tja<\/strong><\/h4>\n<p data-start=\"2726\" data-end=\"2825\">A company whose indicators <strong data-start=\"2786\" data-end=\"2803\">two surpass<\/strong> the following conditions:<\/p>\n<ul data-start=\"2826\" data-end=\"2933\">\n<li data-start=\"2826\" data-end=\"2860\">total assets 25 million euros,<\/li>\n<li data-start=\"2861\" data-end=\"2893\">sales revenue of 50 million euros,<\/li>\n<li data-start=\"2894\" data-end=\"2933\">average number of employees 250 people.<\/li>\n<\/ul>\n<p><strong>Suurettev\u00f5tja<\/strong><\/p>\n<p data-start=\"2935\" data-end=\"3051\">Company, <span data-teams=\"true\">who is not a micro, small or medium-sized enterprise<\/span><\/p>\n<p data-start=\"3161\" data-end=\"3215\">The last two must submit <strong data-start=\"3184\" data-end=\"3199\">full report<\/strong>, consisting of:<\/p>\n<ul data-start=\"3216\" data-end=\"3356\">\n<li data-start=\"3216\" data-end=\"3237\">from the activity report,<\/li>\n<li data-start=\"3238\" data-end=\"3356\">from the accounting report (balance sheet, income statement, <a href=\"https:\/\/grow.ee\/en\/why-is-a-cash-flow-statement-useful-for-a-business\/\">cash flow statement<\/a>, statement of changes in equity) and notes.<\/li>\n<\/ul>\n<p data-start=\"3358\" data-end=\"3507\">The annual financial statement must be prepared <strong data-start=\"3402\" data-end=\"3418\">in Estonian<\/strong> and <strong data-start=\"3422\" data-end=\"3433\">in euros<\/strong>, also indicating the level of precision used (e.g. in euros or thousands of euros).<\/p>\n<h2 id=\"kes-aruannet-lugeda-saavad-ja-kellele-seda-kirjutada\"><strong>Who can read the report and who is it aimed at?<\/strong><\/h2>\n<p data-start=\"3579\" data-end=\"3721\">The annual report is <strong data-start=\"3604\" data-end=\"3623\">public document<\/strong>, which can be downloaded from the Commercial Register by anyone who is interested. The report can be read by:<\/p>\n<ul data-start=\"3722\" data-end=\"3838\">\n<li data-start=\"3722\" data-end=\"3755\">partners and customers,<\/li>\n<li data-start=\"3756\" data-end=\"3767\">banks,<\/li>\n<li data-start=\"3768\" data-end=\"3784\">competitors,<\/li>\n<li data-start=\"3785\" data-end=\"3800\">investors,<\/li>\n<li data-start=\"3801\" data-end=\"3819\">journalists,<\/li>\n<li data-start=\"3820\" data-end=\"3838\">state institutions.<\/li>\n<\/ul>\n<p data-start=\"3840\" data-end=\"3965\">If the report is submitted on time and is meaningful, it sends a good signal to business partners that the company is trustworthy.<\/p>\n<h2 id=\"millised-raamatupidamise-andmed-aruande-jaoks-vajalikud-on\"><strong>Millised raamatupidamise andmed aruande jaoks vajalikud on?<\/strong><\/h2>\n<p>Kui sihtgrupp on selge ja otsus, millise detailsusega majandusaasta aruanne koostatakse, siis tuleks l\u00e4bi m\u00f5elda, kas vajalik eelt\u00f6\u00f6 aastaaruande esitamiseks on tehtud.<\/p>\n<p>The basis for preparing the annual report is all <strong data-start=\"390\" data-end=\"402\">transactions<\/strong>, which has taken place during the financial year and which has been <strong data-start=\"452\" data-end=\"484\">recorded in the accounts<\/strong>It is important to check whether:<\/p>\n<ul>\n<li>All transactions are recorded in the accounting records.<\/li>\n<li>All supporting documents and checks have been entered.<\/li>\n<\/ul>\n<p data-start=\"625\" data-end=\"976\">In addition, it should be reviewed <strong data-start=\"651\" data-end=\"687\">balance sheet and income statement accounts<\/strong> and verify their accuracy:<\/p>\n<ul>\n<li data-start=\"625\" data-end=\"976\">Do the assets stated in the balance sheet actually exist and are inventoried?<\/li>\n<li data-start=\"625\" data-end=\"976\">Does the cash in the till match the accounting records?<\/li>\n<li data-start=\"625\" data-end=\"976\">Are the depreciation rates for fixed assets adequate?<\/li>\n<li data-start=\"625\" data-end=\"976\">Are long-term and short-term liabilities classified correctly?<\/li>\n<\/ul>\n<p>Kui kasutate Eesti finantsaruandluse standardit, siis selleks t\u00f6\u00f6ks leiate ideaalsed juhtn\u00f6\u00f6rid raamatupidamise toimkonna juhenditest, mis on k\u00e4ttesaadavad\u00a0<a href=\"https:\/\/www.rahandusministeerium.ee\/et\/easb\/aruandluskorraldus\" target=\"_blank\" rel=\"noopener\">siit.<\/a>\u00a0\u00dclal kirjeldatud ettevalmistused on tegelikult osa pidevast raamatupidamisest ning kui see hoitakse jooksvalt korras, siis olulisi ettevalmistusi enne majandusaasta aruande kokku panemist teha ei tulegi.<\/p>\n<p>T\u00e4psemat infot selle kohta, mis aruandes kirjas peab olema, leiab\u00a0<a href=\"https:\/\/www.riigiteataja.ee\/akt\/116112010012?leiaKehtiv\" target=\"_blank\" rel=\"noopener\">seadusest.<\/a> If a company prepares a regular annual report, Chapter Three of the Accounting Act should be followed. However, if it is a consolidated report, Chapter Four must be followed.<\/p>\n<h2 id=\"mida-tapselt-teha-tuleb\"><strong>Mida t\u00e4pselt teha tuleb?<\/strong><\/h2>\n<p>Juhatus esitab kinnitatud majandusaasta aruande koos kasumi jaotamise v\u00f5i kahjumi katmise ettepanekuga, m\u00fc\u00fcgitulu jaotusega ja vandeaudiitori aruandega, kui audiitorkontroll on kohustuslik, \u00e4riregistrile kuue kuu jooksul arvates majandusaasta l\u00f5ppemisest.<\/p>\n<p>Majandusaasta aruannet saab elektrooniliselt esitada\u00a0<a href=\"https:\/\/ariregister.rik.ee\/est\" target=\"_blank\" rel=\"noopener\">\u00c4riregistri ettev\u00f5tjaportaalis<\/a>.<\/p>\n<p>Majandusaasta aruande koostamine ja esitamine h\u00f5lmab kokkuv\u00f5tlikult kuut etappi:<\/p>\n<ol>\n<li>raamatupidamise aastaaruande koostamine;<\/li>\n<li>tegevusaruande koostamine;<\/li>\n<li>majandusaasta aruande heakskiitmine;<\/li>\n<li>audiitorkontroll;<\/li>\n<li>majandusaasta kasumi jaotamise ettepaneku koostamine ja kasumi jaotamise v\u00f5i kahjumi katmise otsuse tegemine;<\/li>\n<li>majandusaasta aruande esitamine kinnitamiseks.<\/li>\n<\/ol>\n<p>S\u00f5ltuvalt ettev\u00f5tte suurusest ei ole vahel relevantne neljas etapp \u2013 v\u00e4iksematel ettev\u00f5tetel pole audiitorit palgata vaja. Kui juhatuse liige on ka omanik, ei ole vaja ka kolmanda etapi juures midagi t\u00e4iendavat teha.<\/p>\n<h2 id=\"miks-on-tahtis-aruanne-oigel-ajal-esitada\"><strong>Miks on t\u00e4htis majandusaasta aruanne \u00f5igel ajal esitada?<\/strong><\/h2>\n<p data-start=\"4039\" data-end=\"4304\">A timely report shows the company&#039;s <strong data-start=\"4085\" data-end=\"4104\">reliability<\/strong> for both partners and customers. For the country, this ensures <strong data-start=\"4171\" data-end=\"4206\">transparency of the economic environment<\/strong>, helping to forecast economic development and direct support to where it is needed most.<\/p>\n<p data-start=\"4306\" data-end=\"4407\">Reporting and legal compliance must be monitored <strong data-start=\"4370\" data-end=\"4404\">Tartu County Court Registry Department<\/strong>.<\/p>\n<h2 id=\"mida-tahendab-omakapitali-miinimumnoue\"><strong>Mida t\u00e4hendab omakapitali miinimumn\u00f5ue?<\/strong><\/h2>\n<p>Peale aastaaruande registrile esitamist saab nii m\u00f5nigi ettev\u00f5tja registrilt kirja, milles nenditakse, et ettev\u00f5tte omakapital ei vasta n\u00f5uetele ning palutakse kasutusele v\u00f5tta meetmed, et see olukord lahendada. Lisaks tuuakse v\u00e4lja, et halvimal juhul v\u00f5idakse esitada kohtule taotlus ettev\u00f5tte sundl\u00f5petamiseks.<\/p>\n<p><strong>Omakapital e netovara<\/strong>\u00a0on bilansi aktiva \u00fcldsumma miinus passiva kohustiste \u00fcldsumma ehk siis see summa, mis j\u00e4\u00e4b alles, kui ettev\u00f5ttel on k\u00f5ik kohustused tasutud. Negatiivne omakapital ehk negatiivne netovara t\u00e4hendab seda, et ettev\u00f5ttel puuduvad vahendid k\u00f5ikide kohustuste t\u00e4itmiseks, see t\u00e4hendab kohustused on suuremad kui on vara. Kui nii on juhtunud, siis kohustab \u00e4riseadustik (<a href=\"https:\/\/www.riigiteataja.ee\/akt\/104012021046?leiaKehtiv#para176\" target=\"_blank\" rel=\"noopener\">\u00c4S<\/a>\u00a0\u00a7 176) ettev\u00f5tte osanikke otsustama, millega omakapital taastatakse v\u00f5i ettev\u00f5tte tegevus l\u00f5petatakse (sh pankrotiavalduse esitamine, \u00fcmberkujundamine, jagunemine, \u00fchinemine).<\/p>\n<p>Seaduses on s\u00e4testatud omakapitali miinimumn\u00f5ue. See oleneb ettev\u00f5tte osakapitali suurusest. Ettev\u00f5tte osakapital on summa, mis on s\u00e4testatud osakapitalina nt ettev\u00f5tte p\u00f5hikirjas ja on registreeritud \u00e4riregistris. Tegemist on varaga, mille on omanikud ettev\u00f5ttesse sisse maksnud (rahana v\u00f5i mitterahaliselt) v\u00f5i vastutavad selle ulatuses oma varaga (sissemakseta asutatud ettev\u00f5te):<\/p>\n<ul>\n<li>Kui ettev\u00f5te ei ole veel osakapitali sisse maksnud, on omakapitali miinimumn\u00f5udeks null.<\/li>\n<li>Kui ettev\u00f5tte osakapitali suuruseks on 2500-5000 eurot, siis omakapitali miinimumn\u00f5ue t\u00e4hendab seda, et omakapital ei tohi olla v\u00e4iksem kui 2500 eurot. Nt kui osakapital on 2500, siis omakapital ei tohikski minna alla 2500 euro. Kui osakapital on 5000 eurot, siis v\u00f5ib omakapital olla minimaalselt 2500 eurot.<\/li>\n<li>Ettev\u00f5te, mille osakapital on suurem kui 5000 eurot, siis nende puhul t\u00e4hendab omakapitali miinimumn\u00f5ue, et omakapital peab olema v\u00e4hemalt pool osakapitalist. Nt kui ettev\u00f5tte p\u00f5hikirjaj\u00e4rgne ja registris registreeritud osakapital on 10 000 eurot, siis omakapital peab olema v\u00e4hemalt 5000 eurot \u2013 kui omakapital on 4500 eurot, siis on tegu n\u00f5uetele mittevastava omakapitaliga, mida tuleb asuda taastama.<\/li>\n<\/ul>\n<p>Samas ei t\u00e4henda n\u00f5uetele mittevastav omakapital alati seda, et ettev\u00f5tte tegevus ei ole j\u00e4tkusuutlik v\u00f5i seda, et ettev\u00f5te ei ole maksev\u00f5imeline. Nt juhul, kui ettev\u00f5te on v\u00f5tnud laenu, mida kajastatakse v\u00f5lakohustusena ehk v\u00f5\u00f5rkapitalina, mitte omakapitali instrumendina, on kerge tekkima negatiivne omakapital. Sama juhtub sel juhul, kui kohustuste all on palju omaniku laenu \u00fcleval.<\/p>\n<p>Sageli tuleb n\u00f5uetele mittevastava omakapitali olemasolu ilmsiks alles aastaaruande koostamisel. Tegelikult on ettev\u00f5tte juhatusel kohustus j\u00e4lgida ettev\u00f5tte finantsseisu jooksvalt kogu aeg. Kui juhatus t\u00e4heldab, et omakapital on langenud alla lubatud piirm\u00e4\u00e4ra, tuleb kokku kutsuda osanike \u00fcldkoosolek, kus otsustatakse, kuidas edasi toimida ja seda vastavalt\u00a0<a href=\"https:\/\/www.riigiteataja.ee\/akt\/104012021046?leiaKehtiv#para176\" target=\"_blank\" rel=\"noopener\">\u00c4S<\/a>\u00a0\u00a7-is 176 s\u00e4testatule.<\/p>\n<h2 id=\"meetmed-omakapitali-suurendamiseks\"><strong>Meetmed omakapitali suurendamiseks<\/strong><\/h2>\n<p>Meetmeid omakapitali taastamiseks on erinevaid. Seadus toob otses\u00f5nu v\u00e4lja kapitali v\u00e4hendamise ja kapitali suurendamise, kuid meetmeid on teisigi.<\/p>\n<p id=\"1-kapitali-vahendamine\"><strong>1. Kapitali v\u00e4hendamine<\/strong><\/p>\n<p>Kapitali v\u00e4hendamine on meetmeks ettev\u00f5tetele, kelle osakapital on k\u00f5rge. Nt osakapital on 80 tuhat, seega omakapitali miinimumn\u00f5udeks on 40 tuhat eurot. Kui omakapital on negatiivne, siis on v\u00f5imalik osakapitali v\u00e4hendada, see v\u00e4hendab ka omakapitali piirm\u00e4\u00e4ra.<\/p>\n<p>Kui omakapitali soovitakse taastada nii, et tehakse ka v\u00e4ljamakseid osanikele, siis ei pruugi omakapital taastuda, kuna v\u00e4ljamakse tegemisel v\u00e4heneb ka omakapital. Seet\u00f5ttu on m\u00f5istlik kasutada osakapitali v\u00e4hendamist nii, et liigset kapitali kasutatakse kahjumi katmiseks.<\/p>\n<p>Osakapitali v\u00e4hendamiseks v\u00f5tavad osanikud vastu otsuse, kus m\u00e4rgitakse \u00e4ra millises summas osakapitali v\u00e4hendatakse ja millises osas sellega kahjumit kaetakse. Esitades otsuse registrile, tehakse seal registrikanne. V\u00f5lausaldajate kaitseks ei tohi see ettev\u00f5te kahel j\u00e4rgmisel aastal dividende maksta.<\/p>\n<p id=\"2-kapitali-suurendamine\"><strong>2. Kapitali suurendamine<\/strong><\/p>\n<p>Kapital suureneb, kui ettev\u00f5ttesse tehakse rahaline v\u00f5i mitterahaline sissemakse.<\/p>\n<p>Kasulik on kasutada siinjuures \u00fclekurssi \u2013 osanikud teevad sissemakseid omakapitali nii, et v\u00e4ike osa rahast (nt \u00fcks euro) l\u00e4heb osakapitali ja suurem osa \u00fclekurssi. Sest mida rohkem vara osakapitali kantakse, seda suuremaks kasvab ka omakapitali piirm\u00e4\u00e4r. Nt on omakapital 1000, osakapital on 2500, siis tehes rahalise sissemakse 1 euro osakapitali ja 2000 \u00fclekurssi, on osakapitaliks 2501 eurot. Nii praktiliselt ei t\u00f5use omakapitali piirm\u00e4\u00e4r ja omakapital suureneb 2001 euro v\u00f5rra, olles 3001 eurot ning omakapital ongi taastatud. Kui hiljem vaja, saab \u00fclekurssi kasutada osakapitali suurendamiseks.<\/p>\n<p>Teiseks saab kapitali suurendamiseks kasutada mitterahalist sissemakset. Enamasti kasutatakse seda erinevate seadmete v\u00f5i vara ettev\u00f5ttes arvele v\u00f5tmiseks, mida ettev\u00f5te oma t\u00f6\u00f6ks vajab ja mis eelnevalt olid nt omaniku omandis. Selleks vormistatakse vara \u00fcleandmise akt, hinnatakse vara v\u00e4\u00e4rtus juhatuse poolt ja tehakse avaldus registrile. Mitterahalise sissemaksena on v\u00f5imalik \u00e4ra kasutada n\u00e4iteks omaniku poolt ettev\u00f5ttele antud laene.<\/p>\n<p id=\"3-on-veel-voimalusi\"><strong>3. On veel v\u00f5imalusi<\/strong><\/p>\n<p><strong>Esiteks<\/strong>\u00a0on olemasolevate varade \u00fcleshindamine. Seda saab teha siis, kui ettev\u00f5ttel on varasid, mida \u00fcleshinnata. Nt kui kinnisvara hinnad on t\u00f5usnud, v\u00f5ib ettev\u00f5tte bilansis oleva kinnisvara \u00fcmberhindamine anda v\u00f5imaluse vara \u00fcleshindamiseks.<\/p>\n<p><strong>Teiseks<\/strong>\u00a0aitavad kapitali kasvatada ka annetused ja kingitused, mis suurendavad omakapitali aruandeperioodi kasumi rea kaudu ehk siis suurendavad kasumiaruande tulemit.<\/p>\n<p><strong>Kolmandaks<\/strong>\u00a0on oma n\u00f5udest loobumine. Nt oled ettev\u00f5ttele andnud laenu ja n\u00fc\u00fcd otsustad, et loobud oma n\u00f5udest. Nii v\u00e4henevad ettev\u00f5tte bilansis kohustised ja suurenevad tulud.<\/p>\n<p><strong>Neljandaks<\/strong>\u00a0on vabatahtliku reservi moodustamine. See omab m\u00f5ju omakapitalile, kuna on \u00fcks omakapitali ridadest, kuid ei m\u00f5juta osakapitali suurust. Selle loomiseks on oluline k\u00e4sitleda vabatahtliku reservi loomist\u00a0 ettev\u00f5tte p\u00f5hikirjas detailsemalt ja seda just v\u00f5lausaldajate kaitseks. Vabatahtlikku reservi teevad osanikud sissemakse v\u00f5i kirjutatakse passivast osaniku laen vabatahtliku reservi reale.<\/p>\n<p>Omakapitali suurendamiseks on v\u00f5imalik v\u00f5tta sinna \u00fche reana arvele allutatud laenud. Allutatud laen t\u00e4hendab seda, et n\u00f5uete rahuldamisel saavad esmalt rahuldatud v\u00f5lausaldajate n\u00f5uded, seej\u00e4rel allutatud laenuandja n\u00f5ue ning k\u00f5ige l\u00f5pus on siis ettev\u00f5tte osanike omad. Selleks tuleb esmalt muuta laenulepingut, kus allutada see laen k\u00f5ikide v\u00f5lausaldajate n\u00f5uetele ehk luua allutatud laen. Seej\u00e4rel saab selle bilansis kohustiste alt t\u00f5sta \u00fcmber omakapitali alla.<\/p>\n<p>Oluline on teada, et k\u00f5ik sissemaksed omakapitali (nt osakapitali, \u00fclekurssi, vabatahtlikku reservi, allutatud laenuna kajastamine) ja ka v\u00e4ljamaksed omakapitalist tuleb deklareerida TSD lisas 7.<\/p>\n<p>Toome \u00fche n\u00e4ite: kui ettev\u00f5tte passivas on kohustisena \u00fcleval nt omaniku laen, siis seda saab kasutada negatiivse omakapitali taastamiseks mitmel erineval viisil:<\/p>\n<ul>\n<li>konverteerida see omakapitali sissemakseks osakapitali ja \u00fclekurssi<\/li>\n<li>luua vabatahtlik reserv ja kajastada seda seal<\/li>\n<li>muuta laenulepingut selliselt, et allutada see laen k\u00f5ikidele v\u00f5lausaldajate n\u00f5uetele ehk luua allutatud laen<\/li>\n<li>loobuda laenust, misl\u00e4bi v\u00e4heneb ettev\u00f5tte kohustis ja suureneb tulu, mis suurendab aruandeaasta kasumit, mis l\u00f5pptulemusena kajastub bilansis ja t\u00f5stab omakapitali.<\/li>\n<\/ul>\n<h2 id=\"aruande-esitamisega-venitajaid-ootab-trahv\">Those who delay submitting their reports will be fined.<\/h2>\n<p data-start=\"4475\" data-end=\"4658\">Companies that do not submit their annual reports on time may be subject to <strong data-start=\"4549\" data-end=\"4568\">financial penalty<\/strong>In case of delays, in addition to the company being fined, <strong data-start=\"4623\" data-end=\"4655\">board members in person<\/strong>.<\/p>\n<p data-start=\"4660\" data-end=\"4859\">If the fine does not bring results, the company may find itself in <strong data-start=\"4709\" data-end=\"4737\">to be deleted without warning<\/strong>In practice, however, it is customary to grant an additional deadline, but failure to respond to it may lead to <strong data-start=\"4836\" data-end=\"4856\">until forced termination<\/strong>.<\/p>\n<p><!--EndFragment --><\/p>\n<p>Artikli allikas:\u00a0<a href=\"https:\/\/fin.ee\/\" target=\"_blank\" rel=\"noopener\">Rahandusministeerium<\/a>.<\/p>\n<div class=\"row\"  id=\"row-1466652926\">\n\n\n\t<div id=\"col-266713495\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"message-box relative dark\" style=\"padding-top:15px;padding-bottom:15px;\"><div class=\"message-box-bg-image bg-fill fill\" ><\/div><div class=\"message-box-bg-overlay bg-fill fill\" style=\"background-color:rgb(27, 26, 70);\"><\/div><div class=\"container relative\"><div class=\"inner last-reset\">\n\n<div class=\"row align-middle align-center\"  id=\"row-1929760579\">\n\n\n\t<div id=\"col-912876889\" class=\"col medium-9 small-12 large-9\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<h2>Check out the annual report packages<\/h2>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-363646085\" class=\"col medium-2 small-12 large-2\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\n<a href=\"https:\/\/grow.ee\/en\/offer-for-the-preparation-of-an-annual-report\/\" class=\"button alert\" style=\"border-radius:8px;\">\n\t\t<span>PACKAGES<\/span>\n\t<\/a>\n\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n<\/div><\/div><\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\n  \n    <div class=\"row large-columns-3 medium-columns-1 small-columns-1 slider row-slider slider-nav-reveal slider-nav-push\"  data-flickity-options='{&quot;imagesLoaded&quot;: true, &quot;groupCells&quot;: &quot;100%&quot;, &quot;dragThreshold&quot; : 5, &quot;cellAlign&quot;: &quot;left&quot;,&quot;wrapAround&quot;: true,&quot;prevNextButtons&quot;: true,&quot;percentPosition&quot;: true,&quot;pageDots&quot;: false, &quot;rightToLeft&quot;: false, &quot;autoPlay&quot; : false}' >\n\n  <div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/millal-ettevote-vajab-enamat-kui-raamatupidamist\/\" class=\"plain\" aria-label=\"Millal ettev\u00f5te vajab enamat kui raamatupidamist?\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-300x167.png\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-300x167.png 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-720x402.png 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-768x429.png 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-18x10.png 18w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus.png 1376w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" style=\"background-color:rgb(232, 237, 244);\">\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/millal-ettevote-vajab-enamat-kui-raamatupidamist\/\" class=\"plain\">Millal ettev\u00f5te vajab enamat kui raamatupidamist?<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">20\/04\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\t4 m\u00e4rki, et ettev\u00f5te vajab finantsjuhtimises suuremat kaasam\u00f5tlemist ja lisaj\u00f5udu.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/juhi-kaugtood-valismaalt\/\" class=\"plain\" aria-label=\"Manage remote work from abroad \u2013 prevent the emergence of a permanent location with these tips!\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"164\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-300x164.png\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-300x164.png 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-720x393.png 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-768x419.png 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-18x10.png 18w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine.png 1408w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" style=\"background-color:rgb(232, 237, 244);\">\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/juhi-kaugtood-valismaalt\/\" class=\"plain\">Manage remote work from abroad \u2013 prevent the emergence of a permanent location with these tips!<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">27\/03\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\tRemote work for a driver from abroad is not just a convenience - read how to drive smartly and avoid tax risks.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/raagi-raamatupidajaga-valdi-lisakulusid\/\" class=\"plain\" aria-label=\"Talk to an accountant \u2013 avoid additional costs\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-300x169.jpg\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-300x169.jpg 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-720x405.jpg 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-768x432.jpg 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-1536x864.jpg 1536w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-2048x1152.jpg 2048w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-18x10.jpg 18w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" style=\"background-color:rgb(232, 237, 244);\">\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/raagi-raamatupidajaga-valdi-lisakulusid\/\" class=\"plain\">Talk to an accountant \u2013 avoid additional costs<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">27\/02\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\tEarly communication with an accountant will help avoid surprises and find better solutions for your business.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>The deadline for drawing up the annual report is approaching. What to look out for and how to prepare your report?<\/p>","protected":false},"author":11,"featured_media":7361,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-raamatupidamine"],"_links":{"self":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/7360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/comments?post=7360"}],"version-history":[{"count":9,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/7360\/revisions"}],"predecessor-version":[{"id":15150,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/7360\/revisions\/15150"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/media\/7361"}],"wp:attachment":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/media?parent=7360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/categories?post=7360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/tags?post=7360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}