| English | Description | Estonian |
| Joint control | The contractually agreed sharing of control over an economic activity. | ühine kontroll |
| Joint venture | A contractual arrangement whereby two or more parties undertake an economic activity which is subject to joint control. | ühisettevõtmine |
| Joint Working Group | Ühine Töögrupp (Joint Working Group; JWG) | |
| Jointly controlled entity | A joint venture which involves the establishment of a corporation, partnership or other entity in which each venturer has an interest. The entity operates in the same way as other enterprises, except that a contractual arrangement between the venturers establishes joint control over the economic activity of the entity. | ühiselt kontrollitav majandusüksus |
| Lease | An agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. | rent |
| Lease term | The non-cancellable period for which the lessee has contracted to lease the asset together with any further terms for which the lessee has the option to continue to lease the asset, with or without further payment, which option at the inception of the lease it is reasonably certain that the lessee will exercise. | rendiperiood |
| Leased assets | renditavad varad | |
| Legal entity | juriidiline isik | |
| Legal merger | Usually a merger between two companies in which either:(a) the assets and liabilities of one company are transferred to the other company and the first company is dissolved; or(b) the assets and liabilities of both companies are transferred to a new company and both the original companies are dissolved. | juriidiline ühinemine |
| Legal obligation | An obligation that derives from:(a) a contract (through its explicit or implicit terms); (b) legislation; or(c) other operation of law. | juriidiline kohustus |
| Legally enforceable right | juriidilist jõudu omav õigus | |
| Legislative requirement | õigusaktidest tulenev nõue | |
| Lender | laenuandja | |
| Lessee | rentnik | |
| Lessor | rendileandja | |
| Letters of credit | akreditiiv | |
| Liability | A present obligation of the enterprise arising from past events, the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits. | kohustis |
| Licence fee | litsentsitasu | |
| Licensing agreement | litsentsileping | |
| LIFO (last-in, first-out) | The assumption that the items of inventory which were purchased or produced last are sold first, and consequently the items remaining in inventory at the end of the period are those first purchased or produced. | LIFO |
| Line item | kirje | |
| Line of business | äritegevuse haru | |
| Liquid assets | likviidne vara | |
| Liquidity | The availability of sufficient funds to meet deposit withdrawals and other financial commitments as they fall due. | likviidsus |
| Liquidity risk | The risk that an enterprise will encounter difficulty in raising funds to meet commitments associated with financial instruments. Liquidity risk may result from an inability to sell a financial asset quickly at close to its fair value. | likviidsusrisk |
| Litigation settlements | kohtuvaidluse lõpetamisega kaasnevad arveldused | |
| Loan | laen | |
| Loans and advances | laenud ja ettemaksed | |
| Loans and receivables originated by the enterprise | Financial assets that are created by the enterprise by providing money, goods, or services directly to a debtor other than those that are originated with the intent to be sold immediately or in the short term, which should be classified as held for trading. | ettevõtte väljastatud laenud ja tekitatud nõuded |
| Long-term employee benefits | pikaajalised töötajate hüvitised | |
| Long-term investment | pikaajalised investeeringud | |
| Losses | Decreases in economic benefits and as such they are no different in nature from other expenses. | kahjum(id) |
| Majority interest | enamusosalus | |
| Management | juhtkond | |
| Margin | rentaabluse määr | |
| Market risk | A price risk – The risk that the value of a financial instrument will fluctuate as a result of changes in market prices whether those changes are caused by factors specific to the individual security or its issuer or factors affecting all securities traded in the market. | tururisk |
| Market value | The amount obtainable from the sale, or payable on the acquisition, of a financial instrument in an active market. | turuväärtus |
| Marketable | kaubeldav | |
| Master netting arrangement | An arrangement providing for an enterprise that undertakes a number of financial instrument transactions with a single counterparty to make a single net settlement of all financial instruments covered by the agreement in the event of default on, or termination of, any one contract. | koondtasaarvelduse kokkulepe |
| Matching of costs with revenues | Expenses are recognised in the income statement on the basis of a direct association between the costs incurred and the earning of specific items of income. This process involves the simultaneous or combined recognition of revenues and expenses that result directly and jointly from the same transactions or other events. However, the application of the matching concept does not allow the recognition of items in the balance sheet which do not meet the definition of assets or liabilities. | tulude ja kulude vastavusse viimine |
| Materiality | Information is material if its non-disclosure could influence the economic decisions of users taken on the basis of the financial statements. | olulisus |
| Matrix approach | maatrikslähenemine | |
| Matrix presentation | maatriksesitus | |
| Maturity | lõpptähtaeg; lunastustähtaeg | |
| Measurement | The process of determining the monetary amounts at which the elements of the financial statements are to be recognised and carried in the balance sheet and income statement. | mõõtmine; (hindamine) |
| Measurement bases | mõõtmisalused; (hindamisalused) | |
| Measuring interim income tax expense | tulumaksu mõõtmine vahearuannetes | |
| Membership fees | liikmetasud | |
| Merger | ühinemine | |
| Minimum lease payments | The payments over the lease term that the lessee is or can be required to make (excluding costs for services and taxes to be paid by and be reimbursable to the lessor) together with:(a) in the case of the lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or(b) in the case of the lessor, any residual value guaranteed to the lessor by either: (i) the lessee; (ii) a party related to the lessee; or (iii) an independent third party financially capable of meeting this guarantee.However, if the lessee has the option to purchase the asset at a price which is expected to be sufficiently lower than the fair value at the date the option becomes exercisable that, at the inception of the lease, it is reasonably certain that the option will be exercised, the minimum lease payments comprise the minimum rentals payable over the lease term and payment required to exercise this purchase option. | rendimaksete miinimumsumma |
| Minority interest | That part of the net results of operations and of net assets of a subsidiary attributable to interests which are not owned, directly or indirectly through subsidiaries, by the parent. | vähemusosalus |
| Mismatch | mittevastavus | |
| Monetary asset | rahaline vara | |
| Monetary items (monetary assets; monetary financial assets and financial liabilities; monetary financial instruments) | Money held and assets (financial assets) and liabilities (financial liabilities) to be received or paid in fixed or determinable amounts of money. | rahalised varad ja kohustised |
| Multi-employer (benefit) plans | Defined contribution plans (other than state plans) or defined benefit plans (other than state plans) that:(a) pool the assets contributed by various enterprises that are not under common control; and(b) use those assets to provide benefits to employees of more than one enterprise, on the basis that contribution and benefit levels are determined without regard to the identity of the enterprise that employs the employees concerned. | mitut tööandjat hõlmavad (hüvitiste) plaanid |
| Multi-employer plans (for an employee benefit plan) | ||
| Nature of expense method | olemuspõhine kululiigitus(meetod) | |
| Negative goodwill | Any (remaining) excess, as at the date of the exchange transaction, of the acquirer\’s interest in the fair values of the identifiable assets and liabilities acquired over the cost of the acquisition. | negatiivne firmaväärtus |
| Negotiable paper | ||
| Net basis | saldeerimine; [kajastamine] netosummana | |
| Net income | netotulu | |
| Net investment in a foreign entity | The reporting enterprise\’s share in the net assets of that entity. | netoinvesteering välismaisesse majandusüksusesse |
| Net investment in a lease | The gross investment in the lease less unearned finance income. | rendileandja netoinvesteering |
| Net loss | puhaskahjum | |
| Net monetary position | rahaliste vahendite netopositsioon | |
| Net profit | puhaskasum | |
| Net profit or loss [for the period] | Comprises the following components:(a) profit or loss from ordinary activities; and(b) extraordinary items. | [perioodi] puhaskasum või -kahjum |
| Net realisable value | The estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. | neto realiseerimisväärtus |
| Net selling price | The amount obtainable from the sale of an asset in an arm\’s length transaction between knowledgeable, willing parties, less the costs of disposal. | neto müügihind |
| Net settlement = Settle net | tasaarveldus | |
| Neutrality | Freedom from bias of the information contained in financial statements. | neutraalsus |
| Non-adjusting event [after the balance sheet date] | See events after the balance sheet date | mitte-korrigeeriv sündmus [pärast bilansipäeva] |
| Non-cancellable lease | A lease that is cancellable only:(a) upon the occurrence of some remote contingency;(b) with the permission of the lessor;(c) if the lessee enters into a new lease for the same or an equivalent asset with the same lessor; or(d) upon payment by the lessee of an additional amount such that, at inception, continuation of the lease is reasonably certain. | katkestamatu rendileping |
| Non-cash transactions | mitterahalised tehingud | |
| Non-marketable securities | mittekaubeldavad väärtpaberid | |
| Non-monetary asset | mitterahaline vara | |
| Non-monetary government grants | mitterahaline sihtfinantseerimine | |
| Normal capacity of production facilities | The production expected to be achieved on average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance. | tootmisseadmete normaalvõimsus |
| Notional amount | nominaalsumma | |
| Objective | eesmärk | |
| Obligating event | An event that creates a legal or constructive obligation that results in an enterprise having no realistic alternative to settling that obligation. | kohustav sündmus |
| Obligation | kohustus | |
| Obligation(cont.) | A duty or responsibility to act or perform in a certain way. Obligations may be legally enforceable as a consequence of a binding contract or statutory requirement. Obligations also arise, however, from normal business practice, custom and a desire to maintain good business relations or act in an equitable manner. | kohustus |
| Obsolescence | iganenud | |
| Offer price | pakkumishind | |
| Offset | saldeerimine; tasaarvestus; [kajastamine] netosummana | |
| Offsetting | See set-off, legal right of | saldeerimine; tasaarvestus; [kajastamine] netosummana |
| Onerous contract | A contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. | kahjulik leping |
| Opening balance | algsaldo | |
| Operating activities | The principal revenue-producing activities of an enterprise and other activities that are not investing or financing activities. | põhitegevus |
| Operating cycle | The time between the acquisition of materials entering into a process and its realisation in cash or an instrument that is readily convertible into cash. | äritsükkel |
| Operating lease | A lease other than a finance lease. | kasutusrent |
| Option | A financial instrument that gives the holder the right to purchase ordinary shares. | optsioon |
| Ordinary activities | Any activities which are undertaken by an enterprise as part of its business and such related activities in which the enterprise engages in furtherance of, incidental to, or arising from these activities. | tavategevus(ed) |
| Ordinary share | An equity instrument that is subordinate to all other classes of equity instruments. | lihtaktsia |
| Originated loans and receivables | See loans and receivables originated by the enterprise | väljastatud laenud ja tekitatud nõuded |
| Other long-term employee benefits | Employee benefits (other than post-employment benefits, termination benefits and equity compensation benefits) which do not fall due wholly within twelve months after the end of the period in which the employees render the related service. | muud pikaajalised töövõtjate hüvitised |
| Outright sale | otsene müük | |
| Overheads | üldkulud | |
| Owner-occupied property | Property held (by the owner or by the lessee under a finance lease) for use in the production or supply of goods or services or for administrative purposes. | omaniku poolt kasutatav kinnisvara |
| Owners\’ equity | omakapital | |
| Paid in capital | sissemakstud omakapital | |
| Parent | An enterprise that has one or more subsidiaries. | emaettevõte |
| Participants [in a pension plan] | The members of a retirement benefit plan and others who are entitled to benefits under the plan. | osalised [pensioniplaanis] |
| Past service cost | The increase in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee benefits. Past service cost may be either positive (where benefits are introduced or improved) or negative (where existing benefits are reduced). | möödunud tööalase teenistuse kulutus |
| Payables | võlad | |
| Pension | pension | |
| Pension scheme | pensioniskeem | |
| Percentage of completion method | A method by which contract revenue is matched with the contract costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. | valmidusastme meetod |
| Performance (= Financial performance) | The relationship of the income and expenses of an enterprise, as reported in the income statement. | finantstulemus(likkus) |
| Period of service | teenistusperiood | |
| "Perpetual" debt instruments | "igavesed" võlainstrumendid | |
| Physical capital | ||
| Plan assets (of an employee benefit plan) | (a) assets held by a long-term employee benefit fund; and(b) qualifying insurance policies. | (töötajate hüvitiste) plaani varad |
| Pooling of interests method | pooling-meetod | |
| Portfolio | portfell | |
| Post-employment benefit plans | Formal or informal arrangements under which an enterprise provides post-employment benefits for one or more employees. | töösuhtejärgsete hüvitiste plaan |
| Post-employment benefits | Employee benefits (other than termination benefits and equity compensation benefits) which are payable after the completion of employment. | töösuhtejärgsed hüvitised |
| Potential ordinary share | A financial instrument or other contract that may entitle its holder to ordinary shares. | potentsiaalne lihtaktsia |
| Preferred shares | eelisaktsiad | |
| Premium | ülekurss | |
| Prepayments | ettemaksed | |
| Present obligation | eksisteeriv kohustus | |
| Present value | A current estimate of the present discounted value of the future net cash flows in the normal course of business. | nüüdisväärtus |
| Present value of a defined benefit obligation | See defined benefit obligation (present value of). | kindlasmääratud hüvitistega võla nüüdisväärtus |
| Presentation | esitusviis | |
| Price earnings ratios | hinna-kasumi suhe | |
| Price index | hinnaindeks | |
| Price risk | There are three types of price risk: currency risk, interest rate risk and market risk. The term “price risk�? embodies not only the potential for loss but also the potential for gain. | hinnarisk |
| Primary financial instruments | Financial instruments such as receivables, payables and equity securities, that are not derivative financial instruments. | esmased finantsinstrumendid |
| Primary reporting format | põhiformaat | |
| Pro forma | pro forma | |
| Pro rata basis | proportsionaalselt | |
| Production overheads | tootmislikud üldkulud | |
| Profit | The residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income. Any amount over and above that required to maintain the capital at the beginning of the period is profit. | kasum |
| Profit after tax | kasum pärast tulumaksu | |
| Profit allowance | ||
| Profit before tax | kasum enne tulumaksu | |
| Profit sharing | kasumi jagamine | |
| Profit(cont.) | kasum | |
| Progress billing | valmidusastmeline arvlemine | |
| Progress payment | valmidusastmeline tasumine | |
| Projected unit credit method | An actuarial valuation method that sees each period of service as giving rise to an additional unit of benefit entitlement and measures each unit separately to build up the final obligation (sometimes known as the accrued benefit method pro-rated on service or as the benefit/years of service method). | ühiku kohustuste projektsiooni meetod; ühiku põhine kohustuste arvestamise meetod |
| Property, plant and equipment | materiaalne põhivara | |
| Proportionate consolidation | A method of accounting and reporting whereby a venturer\’s share of each of the assets, liabilities, income and expenses of a jointly controlled entity is combined on a line-by-line basis with similar items in the venturer\’s financial statements or reported as separate line items in the venturer\’s financial statements. | proportsionaalne konsolideerimine |
| Prospective application | Application of a new accounting policy to the events and transactions occurring after the date of the change. | edasiulatuv rakendamine |
| Provision | A liability of uncertain timing or amount. | eraldis |
| Provision for loss | allahindlus (ainult IAS 30) | |
| Prudence | The inclusion of a degree of caution in the exercise of the judgements needed in making the estimates required under conditions of uncertainty, such that assets or income are not overstated and liabilities or expenses are not understated. | ettevaatlikkus |
| Purchase consideration | tasu (ostu eest) | |
| Purchase method | ostumeetod | |
| Put option | müügioptsioon | |
| Puttable | müüdav | |
| Qualifying asset | tingimustele vastav varaobjekt | |
| Qualifying insurance policy | An insurance policy issued by an insurer that is not a related party (as defined in IAS 24, Related Party Disclosures) of the reporting enterprise, if the proceeds of the policy:(a) can be used only to pay or fund employee benefits under a defined benefit plan;(b) are not available to the reporting enterprise\’s own creditors (even in bankruptcy) and cannot be paid to the reporting enterprise, unless either:(i) the proceeds represent surplus assets that are not needed for the policy to meet all the related employee benefit obligations; or(ii) the proceeds are returned to the reporting enterprise to reimburse it for employee benefits already paid. | tingimustele vastav kindlustuspoliis |
| Qualitative characteristics | kvalitatiivsed omadused | |
| Quoted market price | noteeritud turuhind | |
| Realisable value | The amount of cash or cash equivalents that could currently be obtained by selling an asset in an orderly disposal. | realiseerimisväärtus |
| Rebuttable presumption | vaidlustatav eeldus | |
| Receivables | nõuded | |
| Recognition | The process of incorporating in the balance sheet or income statement an item that meets the definition of an element and satisfies the following criteria for recognition:(a) it is probable that any future economic benefit associated with the item will flow to or from the enterprise; and(b) the item has a cost or value that can be measured with reliability. | kajastamine; (arvele võtmine) |
| Reconciliation | võrdlus | |
| Recoverability | kaetavus | |
| Recoverable amount | The higher of an asset\’s net selling price and its value in use. | kaetav väärtus |
| Redemption | tagasiostmine; lunastamine | |
| Refinancing | refinantseerimine | |
| Reformatted (IAS) | ümberkujundatud (IAS) | |
| Regulator | järelevalveorgan | |
| Reimbursement | hüvitus | |
| Related parties | Parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions. | seotud osapooled |
| Related party transaction | A transfer of resources or obligations between related parties, regardless of whether a price is charged. | seotud osapoolte vaheline tehing |
| Relevance | Information has the quality of relevance when it influences the economic decisions of users by helping them evaluate past, present or future events or confirming, or correcting, their past evaluations. | asjakohasus |
| Reliability | Information has the quality of reliability when it is free from material error and bias and can be depended upon by users to represent faithfully that which it either purports to represent or could reasonably be expected to represent. | usaldusväärsus |
| Remeasurement | taasmõõtmine; (ümberhindlus) | |
| Rendering of Services | teenuste osutamine | |
| Reorganisations | reorganiseerimine; ümberkorraldamine | |
| Repayment | tagasimakse; kustutamine | |
| Replacement cost of an asset | Normally derived from the current acquisition cost of a similar asset, new or used, or of an equivalent productive capacity or service potential. | vara asendusmaksumus |
| Reportable segment | A business segment or a geographical segment for which segment information is required to be disclosed. | avalikustatav segment |
| Reporting currency | The currency used in presenting the financial statements. | aruandevaluuta |
| Reporting date | aruandekuupäev | |
| Reporting enterprise | An enterprise for which there are users who rely on the financial statements as their major source of financial information about the enterprise. | aruandev ettevõte |
| Reporting period | aruandeperiood | |
| Repurchase agreement | An agreement to transfer a financial asset to another party in exchange for cash or other consideration and a concurrent obligation to reacquire the financial asset at a future date for an amount equal to the cash or other consideration exchanged plus interest. | tagasiostuleping |
| Research | Original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding. | uurimistegevus |
| Reserve | reserv | |
| Residual value | The net amount which an enterprise expects to obtain for an asset at the end of its useful life after deducting the expected costs of disposal. | lõppväärtus |
| Restatement | korrigeerimine | |
| Restructuring | A programme that is planned and controlled by management, and materially changes either:(a) the scope of a business undertaken by an enterprise; or(b) the manner in which that business is conducted. | restruktureerimine |
| Result | tulemus | |
| Result (cont.) | tulemus | |
| Retail method | jaehinna meetod | |
| Retail store chain | jaemüügikett | |
| Retained earnings | jaotamata kasum | |
| Retirement benefit plans | Arrangements whereby an enterprise provides benefits for its employees on or after termination of service (either in the form of an annual income or as a lump sum) when such benefits, or the employer\’s contributions towards them, can be determined or estimated in advance of retirement from the provisions of a document or from the enterprise\’s practices. (See also post-employment benefit plans) | pensionihüvitiste plaanid |
| Retrospective application | Application of a new accounting policy to events and transactions as if the new accounting policy had always been in use. | tagasiulatuv rakendamine |
| Return on investment | tulu investeeringult | |
| Return on plan assets (of an employee benefit plan) | Interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of administering the plan and less any tax payable by the plan itself. | tulu (töötajate hüvitiste) plaani varadest |
| Revaluation | Restatement of assets and liabilities. | ümberhindlus |
| Revalued amount of an asset | The fair value of an asset at the date of a revaluation less any subsequent accumulated depreciation. | vara ümberhinnatud maksumus |
| Rewards associated with a leased asset | The expectation of profitable operation over the asset\’s economic life and of gain from appreciation in value or realisation of a residual value. | renditava varaga seonduvad hüved |
| Revenue | The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an enterprise when those inflows result in increases in equity, other than increases relating to contributions from equity participants. | tulu; müügitulu |
| Reversal | tühistamine | |
| Reverse acquisition | An acquisition when an enterprise obtains ownership of the shares of another enterprise but as part of the exchange transaction issues enough voting shares, as consideration, such that control of the combined enterprise passes to the owners of the enterprise whose shares have been acquired. | pöördomandamine |
| Reverse share split | aktsiate ühendamine | |
| Revised (IAS) | muudetud (IAS) | |
| Right of set-off | õigus tasaarvestuseks | |
| Risk | risk | |
| Risks associated with a leased asset | Possibilities of losses from idle capacity or technological obsolescence and of variations in return due to changing economic conditions. | renditava varaga seonduvad riskid |
| Royalty | rojalti | |
| Sale | müük | |
| Sale and leaseback transaction | The sale of an asset by the vendor and the leasing of the same asset back to the vendor. The rentals and the sale price are usually interdependent as they are negotiated as a package and need not represent fair values. | müügi-tagasirendi tehing |
| Scope | rakendusala | |
| Secondary segment information | segmendiinformatsiooni lisaformaat | |
| Securities | väärtpaberid | |
| Securitisation | The process by which financial assets are transformed into securities. | väärtpaberistamine |
| Segment | segment | |
| Segment assets | Those operating assets that are employed by a segment in its operating activities and that either are directly attributable to the segment or can be allocated to the segment on a reasonable basis. | segmendi varad |
| Segment expense | Expense resulting from the operating activities of a segment that is directly attributable to the segment and the relevant portion of an expense that can be allocated on a reasonable basis to the segment, including expenses relating to sales to external customers and expenses relating to transactions with other segments of the same enterprise. | segmendi kulud |
| Segment result | Segment revenue less segment expense. Segment result is determined before any adjustments for minority interest. | segmendi tulem |
| Segment revenue | Revenue reported in the enterprise\’s income statement that is directly attributable to a segment and the relevant portion of enterprise revenue that can be allocated on a reasonable basis to a segment, whether from sales to external customers or from transactions with other segments of the same enterprise. | segmendi tulud |
| Set-off, legal right of | A debtor\’s legal right, by contract or otherwise, to settle or otherwise eliminate all or a portion of an amount due to a creditor by applying against that amount an amount due from the creditor. | juriidiline õigus tasaarvelduseks |
| Settle net = Net settlement | To make a cash payment based on the change in fair value of two offsetting derivatives. | tasaarveldus |
| Settlement | arveldus | |
| Settlement (of employee benefit obligations) | A transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan, for example, when a lump-sum cash payment is made to, or on behalf of, plan participants in exchange for their rights to receive specified post-employment benefits. | (töötajate hüvitiste võla) rahuldamine |
| Settlement date | The date that a financial asset is delivered to the enterprise that purchased it. | väärtuspäev |
| Settlement value | The undiscounted amounts of cash or cash equivalents expected to be paid to satisfy the liabilities in the normal course of business. | tasumisele kuuluv summa |
| Share | aktsia; osa | |
| Share capital | aktsiakapital | |
| Share option plan | aktsiaoptsiooniplaan | |
| Share premium | ülekurss | |
| Share split | aktsiatükeldamine | |
| Share warrant | aktsia ostutäht | |
| Shareholder | omanik | |
| Shareholders\’ equity | omakapital | |
| Short seller | An enterprise that sells securities that it does not yet own. | lühikeseks müüja |
| Short-term employee benefits | Employee benefits (other than termination benefits and equity compensation benefits) which fall due wholly within twelve months after the end of the period in which the employees render the related service. | töövõtjate lühiajalised hüvitised |
| Significant influence | The power to participate in the financial and operating policy decisions of an economic activity but not control or joint control over those policies. | oluline mõju |
| Single product enterprise | ühte toodet tootev ettevõte | |
| Sinking fund | ||
| Social security | sotsiaalkindlustus | |
| Social security contribution | sotsiaalkindlustusmaksed | |
| Solvency | The availability of cash over the longer term to meet financial commitments as they fall due. | maksevõime |
| Special purpose entity (SPE) | eriotstarbeline ettevõte | |
| Spin-off | eraldumine | |
| Standard cost method | normkulutuste meetod | |
| Standby letters of credit | valmisoleku akreditiiv | |
| Standing Interpretation Committee (SIC) | Standardite Tõlgendamise Alaline Komisjon (SIC) | |
| Statement of cash flows = Cash flow statement | rahavoogude aruanne | |
| Statement of changes in equity | omakapitali muutuste aruanne | |
| Statement of income = Income statement | kasumiaruanne | |
| Subsidiary | An enterprise that is controlled by another enterprise (known as the parent). | tütarettevõte |
| Subsidies | toetused | |
| Substance over form | The principle that transactions and other events are accounted for and presented in accordance with their substance and economic reality and not merely their legal form. | sisu üle vormi |
| Substantively enacted | olulises osas vastuvõetud | |
| Superannuation scheme | ||
| Supervisory non-management directors | nõukogu liikmed | |
| Swap contract | swap-leping | |
| Syndication | sündikaat | |
| Synthetic instrument | sünteetiline instrument | |
| Tangible asset | materiaalne vara | |
| Tax | (tulu)maks | |
| Tax base | maksustamisbaas | |
| Tax base of an asset or liability | The amount attributed to that asset or liability for tax purposes. | vara või kohustise maksustamisbaas |
| Tax expense (tax income) | The aggregate amount included in the determination of net profit or loss for the period in respect of current tax and deferred tax. Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income). | tulumaksu kulu (tulumaksu tulu) |
| Taxable profit (tax loss) | The profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable). | maksustatav kasum (maksukahjum) |
| Taxable temporary difference | A temporary difference that will result in taxable amounts in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled. | maksustatav ajutine erinevus |
| Temporary difference | A difference between the carrying amount of an asset or liability in the balance sheet and its tax base. A temporary difference may be either: (a) a taxable temporary difference; or(b) a deductible temporary difference. | ajutine erinevus |
| Termination benefits | Employee benefits payable as a result of either:(a) an enterprise\’s decision to terminate an employee\’s employment before the normal retirement date; or (b) an employee\’s decision to accept voluntary redundancy in exchange for those benefits. | töösuhte lõpetamise hüvitised |
| Top-down test | "ülalt alla" test | |
| Total return swap | total return swap | |
| Trade date | The date that an enterprise commits to purchase a financial asset. | tehingupäev |
| Trade receivable | nõue ostjate vastu | |
| Trading – financial asset or liability held for trading | See financial asset or liability held for trading | kauplemiseesmärgil hoitav |
| Transaction | tehing | |
| Transaction costs (financial instruments) | Incremental costs that are directly attributable to the acquisition or disposal of a financial asset or liability. | tehingukulutused |
| Transfer | üleandmine; ülekanne; siire | |
| Transferee | (üleantava objekti) saaja | |
| Transferor | üleandja | |
| Transitional liability (defined benefit plans) | The following total:(a) the present value of the obligation at the date of adopting IAS 19 (revised); (b) minus the fair value, at the date of adoption, of plan assets (if any) out of which the obligations are to be settled directly;(c) minus any past service cost that should be recognised in later periods. | üleminekukohustis (kindlaksmääratud hüvitistega plaanid) |
| Translation of foreign currency | ümberarvestus välisvaluutast | |
| Treasury shares | Equity instruments re-acquired and held by the issuing enterprise itself or by its subsidiaries. | omaaktsiad |
| Trust activities | ||
| Trustee | ||
| Unamortised | amortiseerimata | |
| Uncollectability | mittelaekuvus | |
| Understandability | Information provided in financial statements has the quality of understandability when is comprehensible to users who have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence. | arusaadavus |
| Unearned finance income | The difference between:(a) 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; and(b) the present value of (a) above, at the interest rate implicit in the lease. | realiseerimata finantstulu |
| Unguaranteed residual value | That portion of the residual value of the leased asset, the realisation of which by the lessor is not assured or is guaranteed solely by a party related to the lessor. | garanteerimata lõppväärtus |
| Uniting of interests | A business combination in which the shareholders of the combining enterprises combine control over the whole, or effectively the whole, of their net assets and operations to achieve a continuing mutual sharing in the risks and benefits attaching to the combined entity such that neither party can be identified as the acquirer. | huvide ühendamine |
| Unquoted | noteerimata | |
| Upstream transactions | For example, sales of assets from an associate to the investor (or its consolidated subsidiaries). | ülespoole suunatud tehingud |
| Useful life | Either:(a) the period over which a depreciable asset is expected to be used by the enterprise; or(b) the number of production or similar units expected to be obtained from the asset by the enterprise. | kasulik eluiga |
| User [of financial statements] | [finantsaruannete] kasutajad | |
| Valid expectation | õigustatud ootus | |
| Value added statement | lisandväärtuse aruanded | |
| Value in use | The present value of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the end of its useful life. | kasutusväärtus |
| Variable production overheads | Those indirect costs of production that vary directly, or nearly directly, with the volume of production, such as indirect materials and indirect labour. | muutuvad tootmislikud üldkulud |
| Warrant | A financial instrument that gives the holder the right to purchase ordinary shares. | ostutäht |
| Warranty | garantii; tagatis | |
| Venturer | A party to a joint venture that has joint control over that joint venture. | ühisettevõtja |
| Vested employee benefits | Employee benefits that are not conditional on future employment. | töötajate garanteeritud hüvitised |
| Working capital | käibekapital |
Allikas:
EV Raamatupidamise Toimkond
