en

financial year

1

Terminological databases

EKI terminibaas Esterm

ID 679798 Last modified 30.12.2004
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Domain accountancy & commercial arithmeticspublic finances
majandusaasta preferred
rahandusaasta deprecated
financial year preferred
marketing year
fiscal year
  • the twelve month period for which a company produces accounts (not necessarily the same as a calendar year)
  • fiscal year - any twelve-month period used by a company as the period for calculating its taxes
majandusaasta preferred
Usage examples
  • Eelisaktsia omanik kaotab hääleõiguse selle majandusaasta viimasel päeval, mille jooksul dividendid täielikult välja maksti.
rahandusaasta deprecated
financial year preferred
Usage examples
  • 2. In the case of the companies, the fiscal year runs from 1 October to 30 September.
  • 1. Every year railway undertakings shall submit ... data relating to the following financial year, calculated on the basis of the provisions ...
marketing year
fiscal year
monetary year

EKI terminibaas Esterm

ID 685508 Last modified 30.12.2004
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Domain accountancy & commercial arithmeticspublic finances
accounting year preferred
  • aasta, mille kohta aruanne esitatakse
  • the period of 12 months covered by the annual accounts of an organisation
aruandeaasta
Usage examples
  • ... bilanss aruandeaastale järgneva eelarveaasta alguseks ...
accounting year preferred
Usage examples
  • 1. For the '1982' accounting year - a period of 12 consecutive months beginning between 1 January and 1 July 1982 - and for subsequent accounting years, the threshold of economic size as referred to in Article 4 of Regulation No 79/65/EEC shall be as follows ...
  • 2. ... the systematic and regular recording over the accounting year of the various transactions in cash or in kind concerning the holding ...

EKI terminibaas Esterm

ID 692339 Last modified 03.07.2020
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Domain EU financing - EU budgetaccountancy & commercial arithmeticspublic finances
financial year
fiscal year
  • aastane eelarveperiood; 12 kuu pikkune ajavahemik, mille kohta koostatakse eelarve
Good to know
  • võib ühtida kalendriaastaga (nt Eestis) või ka mitte
eelarveaasta
Usage examples
  • (1) Riigieelarve koostatakse ühe eelarveaasta kohta. (2) Eelarveaasta algab 1. jaanuaril ja lõpeb 31. detsembril.
financial year
Usage examples
  • The Court of Auditors shall examine the accounts of all revenue and expenditure of the Community. ... These audits may be carried out before the closure of accounts for the financial year in question.
fiscal year
budgetary year
Usage examples
  • In such cases, the contribution from the ERDF referred to in paragraph 4 corresponding to annual instalments not yet committed, or annual instalments committed and de-committed totally or partially during the same budgetary year, which have not been re-allocated to another programme of the same category of external cooperation programmes, shall be allocated to the internal cross-border cooperation programmes ...
Good to know
  • Inglise rühma eelistus ET-EN suunas tõlkimisel. [17.09.1999]
  • Kasutatud ka PS-2015/05 tõlkes. [28.05.2020]

Finants- ja maksuarvestuse terminibaas

ID 787157 Last modified 07.09.2025
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Domain accountancy & debiting
  • tavapäraselt kalendriaasta, kui raamatupidamiskohustuslase põhikirjas või muus raamatupidamiskohustuslase tegevust reguleerivas dokumendis ei ole sätestatud teisiti
  • calendar year, unless otherwise provided for in the articles of association of the accounting entity or any other document regulating the activities thereof
majandusaasta
Usage examples
  • Raamatupidamiskohustuslane peab säilitama kõiki raamatupidamisdokumente seitse aastat alates selle majandusaasta lõpust, kui majandustehing algdokumendi alusel raamatupidamisregistris kirjendati, samuti lepinguid, aruandeid jms, mis aitavad majandustehingutest aru saada ja pikaajalisi lepinguid pärast kehtivusaja möödumist ning ka pärast sise-eeskirjade kehtestamisest (sh parandamist, muutmist, asendamist) seitse aastat.
financial year
Usage examples
  • Financial year-end is the date on which a company finishes a 12-month accounting period. The financial year may differ from the calendar year depending on the needs of the company. These financial year-end reports allow a company to compare results from year to year. They allow you to better understand or present your company's financial situation.

Riigi Teataja seadustes määratletud terminid (legaaldefinitsioonid)

ID 677267 Last modified 27.02.2024
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  • (3) Majandusaastaks on kalendriaasta, kui raamatupidamiskohustuslase põhikirjas või muus raamatupidamiskohustuslase tegevust reguleerivas dokumendis ei ole sätestatud teisiti.
  • defineeritakse kõikide Eesti õigusaktide ulatuses
  • (3) The financial year of an accounting entity is deemed to be a calendar year, unless otherwise provided for in the articles of association of the accounting entity or any other document regulating the activities thereof.
  • defined within the scope of all Estonian legal instruments
majandusaasta
financial year

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