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3) omakapital – jääkosalus raamatupidamiskohustuslase varades pärast tema kõigi kohustiste mahaarvamist;, 3) owners' equity – residual holding in the assets of an accounting entity after the deduction of all of its liabilities;, defineeritakse selle seaduse ulatuses, defined within the scope of this Act
owners' equity . Riigi Teataja seadustes määratletud terminid (legaaldefinitsioonid). Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//RTtermleg/owners%27%20equity/1/eng (20.06.2026)
