en

assets

1 plural substantive

Terminological databases

EKI terminibaas Esterm

ID 680597 Last modified 02.10.2024
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Domain public financeseconomic principles & theoriescivil law
assets preferred
  • raamatupidamiskohustuslase valduses olevad ressursid
vara
Usage examples
  • Aktsiaselts vastutab oma kohustuste täitmise eest oma varaga.
assets preferred

EKI terminibaas Esterm

ID 692667 Last modified 30.12.2004
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Domain EU financing - EU budgettaxation
assets preferred
  • pangabilansi vasak pool. Varasid võib vaadelda kui panga omandit mingil ajahetkel. Bilansis kajastatud varad koosnevad materiaalsetest ja mittemateriaalsetest varadest, mis on panga valduses ja mis tõenäoliselt osalevad tulevaste perioodide tulu tekkimisel. Panga varadeks on põhiliselt sularaha, laenud ja väärtpaberid, ka põhivara.
  • the series of items on a balance sheet representing the book values at a given date of resources, rights, or items of property owned grouped under appropriate headings according to their nature; in the accounting sense, all the assets which are or should be of service to an undertaking, valued in accordance with normal accounting conventions. A distinction is made between tangible and intangible assets (cf. "assets and liabilities").
assets preferred
Usage examples
  • The development of common standards for own funds in relation to assets and off-balance-sheet items exposed to credit risk is, accordingly, an essential aspect of the harmonisation necessary for the achievement of the mutual recognition of supervision techniques and thus the completion of the internal banking market.
actifs
Aktiven
varat

Finants- ja maksuarvestuse terminibaas

ID 787104 Last modified 27.06.2025
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Domain accountancy & debiting
  • raamatupidamiskohustuslase valitseva mõju all olev ressurss, mis on tekkinud minevikusündmuste tagajärjel ning mis eeldatavalt toob tulevikus majanduslikku kasu
  • resources under the dominant influence of an accounting entity which were created as a result of past events and which are expected to bring future economic benefits
vara
Usage examples
  • Raamatupidamiskohustuslasel tuleb inventuuris kontrollida varaobjektide koguseid, inventeerimisnumbreid, maksumust ja ka vara allesolevat eluiga.
  • Vara kajastamisel bilansis tuleb lähtuda valitsevast mõjust, mitte ainult juriidilisest kuuluvusest.
assets
Usage examples
  • The objective of the annual reports was to give a true and fair view of the accounting entity’s assets, liabilities, owners’ equity and profit/loss for the accounting period.

Metroloogia terminibaas

ID 1147169 Last modified 14.08.2025
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Domain Standardisation - Metrology
vara preferred
assets
  • üksused, millele komponendi/mõõtevahendi omanik eeldatavasti väärtust omistab
  • entities that the owner of a component presumably places value upon
vara preferred
Usage examples
  • Vara on majandusressurss, millel on teatav väärtus või kasulikkus (tavaliselt rahaks konverteeritav) ja mis kuulub ettevõttele või üksikisikule, nt mõõtevahend, seade või tootmishoone.
varad
assets
Usage examples
  • Assets are economic resources that have some value or usefulness (usually convertible in cash) and that are owned by enterprises or individuals, for example a piece of machinery or a house.
asset

Riigi Teataja seadustes määratletud terminid (legaaldefinitsioonid)

ID 677242 Last modified 24.02.2024
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  • 1) vara – raamatupidamiskohustuslase valitseva mõju all olev ressurss, mis on tekkinud minevikusündmuste tagajärjel ning mis eeldatavalt toob tulevikus majanduslikku kasu;
  • defineeritakse selle seaduse ulatuses
  • 1) assets – resources under the dominant influence of an accounting entity which were created as a result of past events and which are expected to bring future economic benefits;
  • defined within the scope of this Act
vara
assets

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