Raamatupidamisalased terminid – IFRS Keyterms (A – I)

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English Description Estonian
Accounting   raamatupidamine; (majandus)arvestus
Accounting estimate   raamatupidamislik hinnang
Accounting income   (raamatupidamislik) tulu
Accounting model   arvestusmudel
Accounting period   arvestusperiood
Accounting policy, each specific accounting policy The specific principles, bases, conventions, rules and practices adopted by an enterprise in preparing and presenting financial statements. arvestusmetoodika, iga konkreetne arvestusmeetod
Accounting principle   arvestuspõhimõtted; -printsiibid
Accounting profit The net profit or loss for a period before deducting tax expense. raamatupidamislik kasum
Accounting record   arvepidamine; kirje
Accounting treatment   raamatupidamiskäsitlus
Accounts receivable   (ostjatelt laekumata) nõuded
Accrual basis   tekkepõhisus
Accrual basis of accounting The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the financial statements of the periods to which they relate. tekkepõhine arvestus
Accrued liabilities   viitvõlad
Accumulated profit or loss   akumuleeritud kasum/kahjum
Accumulating compensated absences Compensated absences that are carried forward and can be used in future periods if the current period\’s entitlement is not used in full. akumuleeruvad kompenseeritavad puudujäägid
Acquiree   omandatav
Acquirer   omandaja
Acquisition A business combination in which one of the enterprises, the acquirer, obtains control over the net assets and operations of another enterprise, the acquiree, in exchange for the transfer of assets, incurrence of a liability or issue of equity. omandamine
Active market A market where all the following conditions exist: (a) the items traded within the market are homogeneous; (b) willing buyers and sellers can normally be found at any time; and (c) prices are available to the public. aktiivne turg
Actuarial assumptions An enterprise\’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. kindlustusmatemaatilised eeldused
Actuarial gains and losses Actuarial gains and losses comprise: (a) experience adjustments (the effects of differences between the previous actuarial assumptions and what has actually occurred); and (b) the effects of changes in actuarial assumptions. kindlustusmatemaatilised kasumid ja kahjumid
Actuarial present value of promised retirement benefits The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered. lubatud pensionihüvitiste kindlustusmatemaatiline nüüdisväärtus
Actuarial valuation   kindlustusmatemaatiline hindamine
Actuarial valuation method   kindlustusmatemaatiline hindamismeetod
Additional consideration   lisatasu
Adjusting event [after the balance sheet date] See events after the balance sheet date korrigeeriv sündmus [pärast bilansipäeva]
Administrative expenses   halduskulud
Admission fees    
Advance   ettemakse
Agency   agentuur; agent; government agency -> valitsusasutus
Aggregate   kogu-; summa
Aggregation   summeerimine
Agricultural activity The management by an entreprise of the biological transformation of biological assets for sale, into agricultural produce, or into additional biological assets. põllumajanduslik tegevus
Agricultural produce The harvested product of the entreprise\’s biological assets. põllumajanduslik toodang
Allocation   jaotamine
Allowance   väärtusvähend [sõltuvalt konkreetsest kontekstist võib sobivaimaks osutuda ka mõni muu vaste, näit. allahindlus]
Allowed alternative treatment   lubatud alternatiivkäsitlus
Amortisation The systematic allocation of the depreciable amount of an asset over its useful life. In the case of an intangible asset or goodwill, the term ‘amortisation\’ is generally used instead of ‘depreciation\’. Both terms have the same meaning. amortisatsioon
Amortisation method   amortisatsioonimeetod
Amortisation period   amortisatsiooniperiood
Amortised cost of a financial asset or financial liability The amount at which the financial asset or liability was measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation of any difference between that initial amount and the maturity amount, and minus any write-down (directly or through the use of an allowance account) for impairment or uncollectibility. finantsvara või finantskohustise amortiseeritud soetusmaksumus
[Amount] recoverable   kaetav väärtus
Amounts recognised [in the balance sheet and income statement]   [bilansis ja kasumiaruandes] kajastatud summad
Analysis   analüüs
Annual leave   korraline puhkus
Appendix   lisa
Arm\’s length transaction   mitteseotud poolte vaheline tehing
Asking price    
Assess   hindama;
Asset A resource controlled by an enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise. vara; varaobjekt
Assets held by a long-term employee benefit fund Assets (other than non-transferable financial instruments issued by the reporting enterprise) that: (a) are held by an entity (a fund) that is legally separate from the reporting entreprise and exists solely to pay or fund employee benefits; and (b) are available to be used only to pay or fund employee benefits, are not available to the reporting entreprise\’s own creditors (even in bankruptcy), and cannot be returned to the reporting entreprise, unless either: (i) the remainning assets of the fund are sufficient to meet all the related employee benefit obligations of the plan or the reporting eentreprise; or (ii) the assets are returned to the reporting entreprise to reimburse it for employee benefits already paid. pikaajalises töötajate hüvitiste fondis hoiul olevad varad
Associate An enterprise in which an investor has significant influence and which is neither a subsidiary nor a joint venture of the investor. sidusettevõte
Authorise [financial statements for issue]   [finantsaruannete] heakskiitmine [avaldamiseks]
Available-for-sale financial assets Those financial assets that are not (a) loans and receivables originated by the enterprise, (b) held-to-maturity investments, or (c) financial assets held for trading. müügivalmis finantsvarad
Balance sheet   bilanss
Balance sheet date   bilansipäev
Balance sheet liability method    
Bank A financial institution one of whose principal activities is to take deposits and borrow with the objective of lending and investing and which is within the scope of banking or similar legislation. pank
Bank overdraft   arvelduskrediit
Bankruptcy   pankrot
Basic earnings per share The amount of net profit for the period that is attributable to ordinary shareholders divided by the weighted average number of ordinary shares outstanding during the period. puhaskasum aktsia kohta
Benchmark treatment   põhikäsitlus
Benefit   kasu; kasu saama
Benefit (cont.)   kasu
Best estimate   parim hinnang
Bias   moonutus
Bid bonds    
Bid price    
Binding sale agreement   siduv müügileping
Biological asset A living animal or plant bioloogiline vara
Biological transformation The processes of growth, degeneration, production, and procreation that cause qualitative or quantitative changes in a biological asset. bioloogiline muundumine
Board of directors   juhtorgan
Bonus plan   boonusskeem
Book value   raamatupidamislik väärtus; bilansiline väärtus
Borrowing costs Interest and other costs incurred by an enterprise in connection with the borrowing of funds. laenukasutuse kulutused
Bottom-up test   "alt üles" test
Business combination The bringing together of separate enterprises into one economic entity as a result of one enterprise uniting with or obtaining control over the net assets and operations of another enterprise. äriühendus
Business segment A distinguishable component of an enterprise that is engaged in providing an individual product or service or a group of related products or services and that is subject to risks and returns that are different from those of other business segments. ärisegment
Business unit   äriüksus
Buying segment   ostev segment
By-product   kõrvaltoode
Call options   ostuoptsioon
Callable    
Cap    
Capital Under a financial concept of capital, such as invested money or invested purchasing power, the net assets or equity of the enterprise. The financial concept of capital is adopted by most enterprises.Under a physical concept of capital, such as operating operating capability, the productive capacity of the enterprise based on, for example, units of output per day. kapital; omakapital
Capital asset pricing model    
Capital contribution   sissemakse omakapitali
Capital expenditure   investeeringud põhivarasse
Capital gain    
Capital maintenance   kapitali säilitamine
Capital maintenance adjustment    
Capitalisation   kapitaliseerimine
Capitalisation of interest Recognising a cost as part of the cost of an asset. intresside kapitaliseerimine
Carried at cost   kajastamine soetusmaksumuses
Carry forward   edasikandmine
Carrying amount The amount at which an asset is recognised in the balance sheet after deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. bilansiline (jääk)maksumus
Cash   raha
Cash (cont.)   raha
Cash basis Cash on hand and demand deposits. kassapõhine
Cash equivalents Short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. raha ekvivalendid
Cash flow Inflows and outflows of cash and cash equivalents. rahavoog
Cash flow risk The risk that future cash flows associated with a monetary financial instrument will fluctuate in amount. rahavoorisk
Cash flow statement = Statement of cash flows   rahavoogude aruanne
Cash generating unit The smallest identifiable group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows from other assets or groups of assets. raha teeniv üksus
Cash inflow   (raha) laekumine (-sed)
Cash on hand   sularaha
Cash outflow   (raha) väljamakse(d)
Cash payments   (sula)rahamaksed
Cash proceeds   saadud raha
Certificates of deposit    
Cessation (of capitalisation)   kapitaliseerimise lõpetamine
Chief executive officer   juhatuse esimees; tegevjuht
Claim   nõue; nõudeõigus
Class of assets Grouping of assets of a similar nature and use in an enterprise\’s operations. varade liik;
Classification   liigitamine;
Closing rate The spot exchange rate of two currencies at the balance sheet date. sulgemiskurss
Collateral   tagatis
Collateralised (asset, borrowing)   tagatud (vara, laen)
Collectability   laekuvus
Collection   kogumine
Commencement   algus
Commission   vahendustasu
Commitment   siduv tulevikukohustus
Commodity   kaup
Comparability   võrreldavus
Comparative information   võrdlusinfo(rmatsioon)
Compensated absences   kompenseeritavad puudumised
Completeness   täielikkus
Compliance with International Accounting Standards   vastavus rahvusvahelistele raamatupidamisstandarditele
Component   komponent; osa
Compound financial instruments   liitfinantsinstrument
Compound instrument A financial instrument that, from the issuer\’s perspective, contains both a liability and an equity element. liitinstrument
Concentration of (credit etc) risk   (krediidiriski jmt) kontsentratsioon
Consolidated financial statements The financial statements of a group presented as those of a single enterprise. konsolideeritud finantsaruanded
Consolidated group   kontsern
Consolidation   konsolideerimine
Construction contract A contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. ehitusleping
Constructive obligation An obligation that derives from an enterprise\’s actions where:(a) by an established pattern of past practice, published policies or a sufficiently specific current statement, the enterprise has indicated to other parties that it will accept certain responsibilities; and(b) as a result, the enterprise has created a valid expectation on the part of those other parties that it will discharge those responsibilities. faktiline kohustus;
Contingency   võimalik sündmus
Contingent asset A possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the enterprise. tingimuslik vara
Contingent liability (a) A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the enterprise; or(b) a present obligation that arises from past events but is not recognised because: (i) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or (ii) the amount of the obligation cannot be measured with sufficient reliability. tingimuslik kohustis
Contingent rent That portion of the lease payments that is not fixed in amount but is based on a factor other than just the passage of time (e.g., percentage of sales, amount of usage, price indices, market rates of interest). tingimuslik rent
Contract An agreement between two or more parties that has clear economic consequences that the parties have little, if any, discretion to avoid, usually because the agreement is enforceable at law. Contracts may take a variety of forms and need not be in writing. leping
Contractual arrangement   lepingupõhine kokkulepe
Contribution   tasu; (sisse)makse
Control (of an asset) The power to obtain the future economic benefits that flow from the asset. valitsev mõju (vara üle)
Control (of an enterprise) The power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. valitsev mõju (ettevõtte üle)
Conversion option   vahetusõigus
Convertible bonds   vahetusvõlakirjad
Copyright   autoriõigus
Corporate assets Assets other than goodwill that contribute to the future cash flows of both the cash-generating unit under review and other cash-generating units. üldkasutatavad varad
‘Corridor\’ A range around an enterprise\’s best estimate of post-employment benefit obligations. Outside that range, it is not reasonable to assume that actuarial gains or losses will be offset in future years. "koridor"
Cost The amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction. (soetus)maksumus; väljaminek v. kulutus; kulu (ainult kasumiaruande kontekstis)
Cost formula   soetusmaksumuse arvestusvalem
Cost method A method of accounting for investments whereby the investment is recorded at cost. The income statement reflects income from the investment only to the extent that the investor receives distributions from accumulated net profits of the investee arising subsequent to the date of acquisition. soetusmaksumuse meetod
Cost of an acquisition The amount of cash or cash equivalents paid or the fair value, at the date of exchange, of the other purchase consideration given by the acquirer in exchange for control over the net assets of the other enterprise, plus any costs directly attributable to the acquisition. omandatud osaluse soetusmaksumus
Cost of an asset acquired in exchange or part exchange for dissimilar asset The fair value of the asset received, which is equivalent to the fair value of the consideration given adjusted by the amount of any cash or cash equivalents received or paid. vara soetusmaksumus, mis omandati tervikuna või osaliselt vahetusena erineva vara vastu
Cost of an asset acquired in exchange or part exchange for similar asset The carrying amount of the asset given up. However, the fair value of the asset received may provide evidence of an impairment in the asset given up. Under these circumstances the asset given up is written down and this written down value assigned to the new asset. vara soetusmaksumus, mis omandati tervikuna või osaliselt vahetusena sarnase vara vastu
Cost of an investment   investeeringu soetusmaksumus
Cost of conversion Costs directly related to the units of production, such as direct labour together with a systematic allocation of fixed and variable production overheads that are incurred in converting materials into finished goods. töötlemiskulutused
Cost of inventories All costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. varude soetamismaksumus
Cost of purchase All of the purchase price, import duties and other taxes (other than those subsequently recoverable by the enterprise from the taxing authorities), and transport, handling and other costs directly attributable to the acquisition of the item. Trade discounts, rebates and other similar items are deducted in determining the costs of purchase. ostukulutused
‘Cost of sales\’ method   "Müüdud toodete maksumuse" meetod
Cost plus contract A construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus a percentage of these costs or a fixed fee. "Kulud pluss" tüüpi leping
Cost plus method A pricing method which seeks to add an appropriate mark-up to the supplier\’s cost. "Kulud pluss" meetod
Cost recovery approach    
Costs of disposal Incremental costs directly attributable to the disposal of an asset, excluding finance costs and income tax expense. müügikulutused
Credit facilities   krediidiliinid
Credit risk The risk that one party to a financial instrument will fail to discharge an obligation and cause the other party to incur a financial loss. krediidirisk
Creditors   võlausaldajad
Creditworthiness   krediidikõlbulikkus
Cumulative preference dividends   eelisaktsiate kumulatiivsed dividendid
Currency risk A price risk – The risk that the value of a financial instrument will fluctuate due to changes in foreign exchange rates. valuutarisk
Currency translation   ümberarvestus välisvaluutast
Currency units   valuutaühikud
Current asset An asset that:(a) is expected to be realised in, or is held for sale or consumption in, the normal course of the enterprise\’s operating cycle; or(b) is held primarily for trading purposes or for the short-term and expected to be realised within twelve months of the balance sheet date; or(c) is cash or a cash equivalent asset which is not restricted in its use. käibevara
Current cost The amount of cash or cash equivalents that would have to be paid if the same or an equivalent asset was acquired currently.The undiscounted amount of cash or cash equivalents that would be required to settle an obligation currently. hetkemaksumus
Current cost approach In general, methods which use replacement cost as the primary measurement basis. If, however, replacement cost is higher than both net realisable value and present value, the higher of net realisable value and present value is usually used as the measurement basis. hetkemaksumuse meetod
Current investment In general, methods which use replacement cost as the primary measurement basis. If, however, replacement cost is higher than both net realisable value and present value, the higher of net realisable value and present value is usually used as the measurement basis. lühiajaline investeering
Current liabilities A liability that:(a) is expected to be settled in the normal course of the enterprise\’s operating cycle; or(b) is due to be settled within twelve months of the balance sheet date. lühiajalised kohustised
Current service cost The increase in the present value of the defined benefit obligation resulting from employee service in the current period. jooksva tööalase teenistuse kulutus
Current tax The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. tasumisele kuuluv tulumaks;
Curtailment A curtailment occurs when an enterprise either:(a) is demonstrably committed to make a material reduction in the number of employees covered by a plan; or(b) amends the terms of a defined benefit plan such that a material element of future service by current employees will no longer qualify for benefits, or will qualify only for reduced benefits. piiramine
Date of acquisition The date on which control of the net assets and operations of the acquirer is effectively transferred to the acquirer. omandamiskuupäev
Dealing securities   kaubeldavad väärtpaberid
Debt   võlg
Debt instrument   võlainstrument
Debt securities   võlaväärtpaberid
Decision tree   otsustuspuu
Deductible temporary difference A temporary difference that will result in amounts that are deductible in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled. mahaarvatav ajutine erinevus
Defer   edasilükkunud; viit-
Deferral method    
Deferred tax assets The amounts of income taxes recoverable in future periods in respect of:(a) deductible temporary differences;(b) the carryforward of unused tax losses; and(c) the carryforward of unused tax credits. edasilükkunud tulumaksu vara
Deferred tax liabilities The amounts of income taxes payable in future periods in respect of taxable temporary differences. edasilükkunud tulumaksu kohustis
Defined benefit liability The net total of the following amounts:(a) the present value of the defined benefit obligation at the balance sheet date; (b) plus any actuarial gains (less any actuarial losses) not recognised;(c) minus any past service cost not yet recognised;(d) minus the fair value at the balance sheet date of plan assets (if any) out of which the obligations are to be settled directly. kindlaksmääratud hüvitiste kohustis
Defined benefit obligation The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. kindlaksmääratud hüvitiste võlg
Defined benefit obligation (present value of)   kindlaksmääratus hüvitiste võla nüüdisväärtus
Defined benefit plans Post-employment benefit plans other than defined contribution plans. kindlaksmääratud hüvitistega plaanid
Defined contribution plans Post-employment benefit plans under which an enterprise pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. kindlaksmääratud sissemaksetega plaanid
Demand deposits   nõudmiseni hoiused
Demerger   jagunemine
Demonstrably committed An enterprise is demonstrably committed to pay termination benefits when, and only when, an enterprise has a detailed formal plan for the termination and is without realistic possibility of withdrawal. The detailed plan should include, as a minimum:(a) the location, function, and approximate number of employees whose services are to be terminated;(b) the termination benefits for each job classification or function; and(c) the time at which the plan will be implemented. Implementation should begin as soon as possible and the period of time to complete implementation should be such that material changes to the plan are not likely. selgelt kohustunud
Depreciable amount The cost of an asset, or other amount substituted for cost in the financial statements, less its residual value. amortiseeritav osa
Depreciable assets   amortiseeritav vara
Depreciation The systematic allocation of the depreciable amount of an asset over its useful life. amortisatsioon
Derecognise (a financial instrument) Remove a financial asset or liability, or a portion of a financial asset or liability, from an enterprise\’s balance sheet. (finantsinstrumendi) kajastamise lõpetamine; eemaldamine bilansist
Derecognition   kajastamise lõpetamine; eemaldamine bilansist
Derivative A financial instrument: (a) whose value changes in response to the change in a specified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates, a credit rating or credit index, or similar variable (sometimes called the ‘underlying\’);(b) that requires no initial net investment or little initial net investment relative to other types of contracts that have a similar response to changes in market conditions; and(c) that is settled at a future date. tuletisinstrument
Derivative financial instruments Financial instruments, such as financial options, futures and forwards, interest rate swaps and currency swaps, which create rights and obligations that have the effect of transferring between the parties to the instrument one or more of the financial risks inherent in an underlying primary financial instrument. Derivative instruments do not result in a transfer of the underlying primary financial instrument on inception of the contract and such a transfer does not necessarily take place on maturity of the contract. tuletisinstrument
Development The application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services prior to the commencement of commercial production or use. arendus(tegevus)
Development costs   arendusväljaminekud
Diluted earnings per share The amount of net profit for the period that is attributable to ordinary shareholders divided by the weighted average number of ordinary shares outstanding during the period, both adjusted for the effects of all dilutive potential ordinary shares. lahjendatud puhaskasum aktsia kohta
Dilutive potential ordinary shares Potential ordinary shares whose conversion to ordinary shares would decrease net profit per share from continuing ordinary operations or increase loss per share from continuing ordinary operations. lahjendavad potentsiaalsed lihtaktsiad
Direct labour   otsesed tööjõukulud
Direct method of reporting cash flows from operating activities A method which discloses major classes of gross cash receipts and gross cash payments. põhitegevuse rahavoogude kajastamise otsemeetod
Directors   juhatuse (või nõukogu) liikmed
Disclose   avalikustama
Disclosure   avalikustamine; avalikustatav informatsioon
Disclosure (cont)   avalikustamine; avalikustatav informatsioon
Disclosure of government assistance   valitsusepoolse abi avalikustamine
Discontinued (operations)   lõpetatud (tegevusvaldkonnad)
Discontinuing operation A component of an enterprise: (a) that the enterprise, pursuant to a single plan, is: (i) disposing of substantially in its entirety, such as by selling the component in a single transaction, by demerger or spin-off of ownership of the component to the enterprise\’s shareholders; (ii) disposing of piecemeal, such as by selling off the component\’s assets and settling its liabilities individually; or (iii) terminating through abandonment; (b) that represents a separate major line of business or geographical area of operations; and(c) that can be distinguished operationally and for financial reporting purposes. lõpetatavad tegevusvaldkonnad
Discount rate   diskontomäär
Discounting   diskonteerimine
Disposal consideration   müügitasu
Dividend yield   dividendimäär
Dividends Distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. dividendid
Downstream transactions For example, sales of assets from an investor (or its consolidated subsidiaries) to an associate. "allapoole" suunatud tehingud
Earnings   kasum
Earnings – diluted   lahjendatud kasum
Economic life The period over which an asset is expected to be economically usable by one or more users or the number of production or similar units expected to be obtained from the asset by one or more users. majanduslik eluiga
Effective date   jõustumiskuupäev
Effective interest method A method of calculating amortisation using the effective interest rate of a financial asset or financial liability. The effective interest rate is the rate that exactly discounts the expected stream of future cash payments through maturity or the next market-based repricing date to the current net carrying amount of the financial asset or financial liability. That computation should include all fees and points paid or received between parties to the contract. The effective interest rate is sometimes termed the level yield to maturity or to the next repricing date, and is the internal rate of return of the financial asset or financial liability for that period. sisemise intressimäära meetod
Eligible for capitalisation   kapitaliseerimiskõlbulik
Embedded derivative A derivative that is a component of a hybrid (combined) financial instrument that includes both the derivative and a host contract – with the effect that some of the cash flows of the combined instrument vary in a similar way to a stand-alone derivative. varjatud tuletisinstrument
Employee benefits All forms of consideration given by an enterprise in exchange for service rendered by employees. hüvitised töövõtjatele
Employee share ownership plan   töövõtjate aktsiaosalusplaanid
Employer payroll taxes and insurance contributions    
Enactment   vastuvõtmine
Enterprise   ettevõte
Enterprise(cont)   ettevõte
Enterprises whose shares are (not) publicly traded   ettevõtted, mille aktsiatega kaubeldakse (ei kaubelda) avalikult
Entity   (majandus)üksus; ettevõte
Equity The residual interest in the assets of the enterprise after deducting all its liabilities. omakapital
Equity capital   omakapital
Equity compensation benefits(=Stock (=Share) compensation benefits) Employee benefits under which either:(a) employees are entitled to receive equity financial instruments issued by the enterprise (or its parent); or(b) the amount of the enterprise\’s obligation to employees depends on the future price of equity financial instruments issued by the enterprise. omakapitalipõhised hüvitised
Equity compensation plans (=Share (=Stock) compensation plans) Formal or informal arrangements under which an enterprise provides equity compensation benefits for one or more employees. omakapitalipõhiste hüvitiste plaanid
Equity instrument Any contract that evidences a residual interest in the assets of an enterprise after deducting all of its liabilities. omakapitaliinstrument
Equity method A method of accounting whereby the investment (an interest in a jointly controlled entity) is initially recorded at cost and adjusted thereafter for the post acquisition change in the investor\’s (the venturer\’s) share of net assets of the investee (the jointly controlled entity). The income statement reflects the investor\’s (the venturer\’s) share of the results of operations of the investee (the jointly controlled entity). kapitaliosaluse meetod
Equity securities   omakapitaliväärtpaberid
Equity(cont.)   omakapital
Events occurring after the balance sheet date Events after the balance sheet date are those events, both favourable and unfavourable, that occur between the balance sheet date and the date when the financial statements are authorised for issue. Two types of events can be identified:(a) those that provide evidence of conditions that existed at the balance sheet date (adjusting events after the balance sheet date); and(b) those that are indicative of conditions that arose after the balance sheet date (non-adjusting events after the balance sheet date). sündmused pärast bilansipäeva
Exchange difference The difference resulting from reporting the same number of units of a foreign currency in the reporting currency at different exchange rates. valuutakursi vahe
Exchange of assets   vara(objekti)de vahetus; varavahetus (kui on ainult toimingu kontekstis)
Exchange rate The ratio for exchange of two currencies. valuutakurss
Executory contract   täitmiselekuuluv leping
Exercise date    
Exercise price    
Expected value   eeldatav väärtus
Expenditure   kulutus; väljaminek
Expenses Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants. kulud
Experience adjustments The effect of differences between previous actuarial assumptions and what has actually occurred. kogemuspõhised korrigeerimised
Expiry date   aegumiskuupäev
Exposure draft   avalikustatud projekt
Extraordinary items Income or expenses that arise from events or transactions that are clearly distinct from the ordinary activities of the enterprise and therefore are not expected to recur frequently or regularly. erakorralised tulud ja kulud; erakorralised kirjed
Face (of Financial Statements or Notes)   Näit. "on the face of the balance sheet" = "bilansis"
Fair presentation   õiglane esitus
Fair value The amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm\’s length transaction. õiglane väärtus
Fair value(cont.)   õiglane väärtus
Faithful representation   usaldusväärne esitus
Fees   tasud
Fellow subsidiary   sõsarettevõte
FIFO (first-in, first-out) The assumption that the items of inventory which were purchased first are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced. FIFO
FIFO formula   FIFO meetod
Finance lease A lease that transfers substantially all the risks and rewards incident to ownership of an asset. Title may or may not eventually be transferred. kapitalirent
Financial asset Any asset that is:(a) cash;(b) a contractual right to receive cash or another financial asset from another enterprise;(c) a contractual right to exchange financial instruments with another enterprise under conditions that are potentially favourable; or (d) an equity instrument of another enterprise. finantsvara
Financial asset or liability held for trading A financial asset or liability that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealer\’s margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-term profit-taking. Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments. kauplemiseesmärgil hoitav finantsvara või -kohustis
Financial asset(cont.)   finantsvara
Financial capital    
Financial guarantee   finantsgarantii
Financial institution   finantsasutus
Financial instruments Any contract that gives rise to both a financial asset of one enterprise and a financial liability or equity instrument of another enterprise. finantsinstrument
Financial liability Any liability that is a contractual obligation:(a) to deliver cash or another financial asset to another enterprise; or (b) to exchange financial instruments with another enterprise under conditions that are potentially unfavourable. finantskohustis
Financial performance   majandustulemus
Financial position The relationship of the assets, liabilities, and equities of an enterprise, as reported in the balance sheet. finantsseisund
Financial reporting   finantsaruandlus
Financial review    
Financial statements A complete set of financial statements includes the following components:(a) balance sheet;(b) income statement;(c) a statement showing either: (i) all changes in equity; or (ii) changes in equity other than those arising from capital transactions with owners and distributions to owners; (d) cash flow statement; and(e) accounting policies and explanatory notes. finantsaruanded
Financial statements(cont.)   finantsaruanded
Financial statements(cont.)   finantsaruanded
Financial year-to-date basis   majandusaasta algusest kuni
Financing activities Activities that result in changes in the size and composition of the equity capital and borrowings of the enterprise. finantseerimistegevus
Financing device    
Finished good   valmistoodang
Firm commitment A binding agreement for the exchange of a specified quantity of resources at a specified price on a specified future date or dates. siduv tulevikukohustus
Fixed asset   põhivara
Fixed price contract A contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses. fikseeritud hinnaga leping
Fixed production overheads Those indirect costs of production that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of factory buildings and equipment, and the cost of factory management and administration. tootmise püsivad üldkulud
Floating rate   muutuv (intressi)määr
Floor   floor
Forecast   prognoos
Foreign currency A currency other than the reporting currency of an enterprise. välisvaluuta
Foreign currency transaction A transaction which is denominated in or requires settlement in a foreign currency. välisvaluutatehing
Foreign currency translation   ümberarvestus välisvaluutast
Foreign entity A foreign operation, the activities of which are not an integral part of those of the reporting enterprise. välismaine majandusüksus
Foreign exchange contract   valuutavahetusleping
Foreign operation A subsidiary, associate, joint venture or branch of the reporting enterprise, the activities of which are based or conducted in a country other than the country of the reporting enterprise. välismaine äriüksus
Forgivable loans Loans which the lender undertakes to waive repayment of under certain prescribed conditions. tingimuslikult tagastamatu laen
Forward contract   forward-leping
Framework   raamistik
Franchise fee   frantsiisitasu
Function of expense   kulu otstarve; otstarbep]hine kululiigitus
Fundamental errors Errors discovered in the current period that are of such significance that the financial statements of one or more prior periods can no longer be considered to have been reliable at the date of their issue. rängad vead
Funding Contributions by an enterprise, and sometimes its employees, into an entity, or fund, that is legally separate from the reporting enterprise and from which the employee benefits are paid. finantseerimine
Future cash flow   tulevane rahavoog
Future economic benefit The potential to contribute, directly or indirectly, to the flow of cash and cash equivalents to the enterprise. The potential may be a productive one that is part of the operating activities of the enterprise. It may also take the form of convertibility into cash or cash equivalents or a capability to reduce cash outflows, such as when an alternative manufacturing process lowers the costs of production. tulevane majanduslik kasu
Futures contract   futuurleping
Gain on disposal   müügikasum
Gains Increases in economic benefits and as such are no different in nature from revenue. kasum, tulu, muu tulu
General purchasing power approach The restatement of some or all of the items in the financial statements for changes in the general price level. üldise ostujõu meetod
Geographical segments A distinguishable component of an enterprise that is engaged in providing products or services within a particular economic environment and that is subject to risks and returns that are different from those of components operating in other economic environments. geograafilised segmendid
Going concern The enterprise is normally viewed as a going concern, that is, as continuing in operation for the foreseeable future. It is assumed that the enterprise has neither the intention nor the necessity of liquidation or of curtailing materially the scale of its operations. tegevuse jätkuvus; jätkusuutlik (ettevõte)
Goodwill Any excess of the cost of the acquisition over the acquirer\’s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction. firmaväärtus
Government Government, government agencies and similar bodies whether local, national or international. valitsus
Government assistance Action by government designed to provide an economic benefit specific to an enterprise or range of enterprises qualifying under certain criteria. valitsusepoolne abi
Government grants Assistance by government in the form of transfers of resources to an enterprise in return for past or future compliance with certain conditions relating to the operating activities of the enterprise. They exclude those forms of government assistance which cannot reasonably have a value placed upon them and transactions with government which cannot be distinguished from the normal trading transactions of the enterprise. sihtfinantseerimine
Grants related to assets Government grants whose primary condition is that an enterprise qualifying for them should purchase, construct or otherwise acquire long-term assets. Subsidiary conditions may also be attached restricting the type or location of the assets or the periods during which they are to be acquired or held. varade sihtfinantseerimine
Grants related to income Government grants other than those related to assets. kulude sihtfinantseerimine
Gross investment in the lease The aggregate of the minimum lease payments under a finance lease from the standpoint of the lessor and any unguaranteed residual value accruing to the lessor. rendileandja brutoinvesteering
Gross margin   brutorentaablus(e määr)
Gross profit   brutokasum
Group A parent and all its subsidiaries. kontsern
Group administration (employee benefit) plans An aggregation of single employer plans combined to allow participating employers to pool their assets for investment purposes and reduce investment management and administration costs, but the claims of different employers are segregated for the sole benefit of their own employees. ühiselt hallatavad (töötajate hüvitiste) plaanid
Group of assets   vararühm
Group of biological assets An aggregation of similar living animals or plants. bioloogilise vara rühm
Grouping of assets   varade rühmitus; vararühmitus
Guarantee   garantii
Guaranteed residual value In the case of the lessee, that part of the residual value which is guaranteed by the lessee or by a party related to the lessee (the amount of the guarantee being the maximum amount that could, in any event, become payable); and in the case of the lessor, that part of the residual value which is guaranteed by the lessee or by a third party unrelated to the lessor who is financially capable of discharging the obligations under the guarantee. garanteeritud lõppväärtus
Harmonise   harmoneerima
Harvest The detachment of produce from a biological asset or the cessation of a biological asset\’s life processes. lõikus
Hedge effectiveness The degree to which offsetting changes in fair value or cash flows attributable to a hedged risk are achieved by the hedging instrument. riskimaandamisinstrumendi tõhusus
Hedged item An asset, liability, firm commitment, or forecasted future transaction that (a) exposes the enterprise to risk of changes in fair value or changes in future cash flows and that (b) for hedge accounting purposes, is designated as being hedged. maandatav alusinstrument või -tehing
Hedging Designating one or more hedging instruments so that their change in fair value is an offset, in whole or in part, to the change in fair value or cash flows of a hedged item. riskimaandamine
Hedging instrument A designated derivative or (in limited circumstances) another financial asset or liability whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. A non-derivative financial asset or liability may be designated as a hedging instrument for hedge accounting purposes only if it hedges the risk of changes in foreign currency exchange rates. riskimaandamisinstrument
Held for trading   kauplemiseesmärgil hoitav
Held-to-maturity investment Financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise. lunastustähtajani hoitav
Hire-purchase contract The definition of a lease includes contracts for the hire of an asset which contain a provision giving the hirer an option to acquire title to the asset upon the fulfilment of agreed conditions. These contracts are sometimes known as hire purchase contracts. rendi-ostu leping
Historical cost Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds received in exchange for the obligation, or in some circumstances (for example, income taxes), at the amounts of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business. algne soetusmaksumus
Holding company   valdusettevõte
Host contract   põhileping; alusleping
Hyperinflation Loss of purchasing power of money at such a rate that comparison of amounts from transactions and other events that have occurred at different times, even within the same accounting period, is misleading. Hyperinflation is indicated by characteristics of the economic environment of a country which include, but are not limited to, the following:(a) the general population prefers to keep its wealth in nonmonetary assets or in a relatively stable foreign currency. Amounts of local currency held are immediately invested to maintain purchasing power;(b) the general population regards monetary amounts not in terms of the local currency but in terms of a relatively stable foreign currency. Prices may be quoted in that currency;(c) sales and purchases on credit take place at prices that compensate for the expected loss of purchasing power during the credit period, even if the period is short; (d) interest rates, wages and prices are linked to a price index; and(e) the cumulative inflation rate over three years is approaching, or exceeds, 100%. hüperinflatsioon
Hyperinflationary economies   hüperinflatiivsed majanduskeskkonnad
Identifiable asset   eristatav varaobjekt
Impairment When recoverable amount declines below carrying amount. (vara) väärtuse langus
Impairment loss The amount by which the carrying amount of an asset exceeds its recoverable amount. kahjum (vara) väärtuse langusest
Import duties   imporditollimaks
Imputed rate of interest The more clearly determinable of either:(a) the prevailing rate for a similar instrument of an issuer with a similar credit rating; or(b) a rate of interest that discounts the nominal amount of the instrument to the current cash sales price of the goods or services. kaudne intressimäär
Inception of a lease The earlier of the date of the lease agreement or of a commitment by the parties to the principal provisions of the lease. rendilepingu jõustumine
Incidental income    
Income Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. tulu
Income approach   tulumeetod
Income statement = Statement of income   kasumiaruanne
Income tax   tulumaks
Indicator [of impairment]   viitav asjaolu [võimalikust väärtuse langusest]
Indirect method of reporting cash flows from operating activities Under this method, net profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments, and items of income or expense associated with investing or financing cash flows. põhitegevuse rahavoogude kajastamise kaudmeetod
Industry segments    
Inflation   inflatsioon
Initial disclosure event (for a discontinuing operation) The occurrence of one of the following, whichever occurs earlier: (a) the enterprise has entered into a binding sale agreement for substantially all of the assets attributable to the discontinuing operation; or(b) the enterprise\’s board of directors or similar governing body has both (i) approved a detailed, formal plan for the discontinuance and (ii) made an announcement of the plan. Esmast avalikustamist põhjustav sündmus (lõpetatava tegevusala suhtes)
Initial measurement   esmane mõõtmine
Initial recognition   esmane arvele võtmine
Insurance agency commissions   kindlustusagentide vahendustasud
Insurance company   kindlustusselts
Insurance enterprise   kindlustusettevõte
Intangible asset An identifiable non-monetary asset without physical substance held for use in the production or supply of goods or services, for rental to others, or for administrative purposes. immateriaalne vara
Interest   intress
Interest cost (for an employee benefit plan) The increase during a period in the present value of a defined benefit obligation which arises because the benefits are one period closer to settlement. Intressikulu (töötajate hüvitiste plaani puhul)
Interest rate implicit in a lease The discount rate that, at the inception of the lease, causes the aggregate present value of:(a) the minimum lease payments; and(b) the unguaranteed residual valueto be equal to the fair value of the leased asset. rendi sisemine intressimäär
Interest rate risk A price risk – The risk that the value of a financial instrument will fluctuate due to changes in market interest rates. intressirisk
Interest rate swap   intressi-swap
Interest(cont.)   intress
Interim financial report A financial report containing either a complete set of financial statements (as described in IAS 1) or a set of condensed financial statements (as described in IAS 34) for an interim period. vahearuanne
Interim period A financial reporting period shorter than a full financial year. vahearuande periood
Internally generated goodwill   sisemiselt loodud firmaväärtus
International Accounting Standard (IAS)   rahvusvahelised raamatupidamisstandardid (IAS); tekstis ka lihtsalt IAS-standardid
International Accounting Standards Committee (IASC)   Rahvusvaheliste Raamatupidamisstandardite Komitee (IASC)
International Federation of Accountants (IFAC)   Rahvusvaheline Raamatupidajate Föderatsioon (IFAC)
Inventories Assets:(a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services.Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the enterprise and include materials and supplies awaiting use in the production process. In the case of a service provider, inventories include the costs of the service for which the enterprise has not yet recognised the related revenue. varud
Investing activities The acquisition and disposal of long-term assets and other investments not included in cash equivalents. investeerimistegevus
Investment   investeering
Investment enterprise   investeerimisettevõte
Investment performance   investeeringu tasuvus
Investment property Property (land or a building – or part of a building – or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for:(a) use in the production or supply of goods or services or for administrative purposes; or(b) sale in the ordinary course of business. kinnisvarainvesteering
Investment securities Securities acquired and held for yield or capital growth purposes, usually held to maturity. investeerimisväärtpaberid
Investment tax credits    
Investor   investor
Investor in a joint venture A party to a joint venture that does not have joint control over that joint venture. Investor ühisettevõttes
Involuntary liquidation   sundlikvideerimine
Issued capital   emiteeritud kapital
Item   objekt; kirje; instrument
Item by item basis   individuaalne [hindamine]

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