(1) Bilanss on raamatupidamisaruanne, mis kajastab teatud kuupäeva seisuga raamatupidamiskohustuslase finantsseisundit (vara, kohustisi ja omakapitali).
defineeritakse kõikide Eesti õigusaktide ulatuses
(1) Balance sheet means a financial statement which shows the financial position (assets, liabilities and owners’ equity) of an accounting entity at a given date.
defined within the scope of all Estonian legal instruments
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