et

reservkapital

1 substantive

EKI Combined Dictionary 2026

Last modified 19.06.2025

Meanings

rahasumma, mis on mõeldud võimaliku kahju või puudujäägi katmiseks
Synonyms

Translations

Usage examples
  • Tulundusühistud peavad kohustuslikus korras reservkapitali koguma.

Terminological databases

EKI terminibaas Esterm

ID 696349 Last modified 30.12.2004
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Domain accountancy & commercial arithmeticsprices & costs - accountancy & debiting - cost-benefit analysisFinancial Affairs - Taxation & Customs
kohustuslik reservkapital preferred
legal reserve preferred
reserve capital deprecated
  • reservkapital - kapital, mis moodustatakse igaaastastest puhaskasumi eraldistest, samuti muudest eraldistest, mis kantakse reservkapitali seaduse või põhikirja alusel
  • one which is required by law. A life insurance company, for example, may be required to retain a certain percentage of its funds as a legal reserve to meet its future policy claim obligations. A bank is required to hold a certain proportion of its deposits as a legal reserve, rather than use it to make loans
  • in certain countries,a reserve whose constitution and sometimes use are regulated by law
Good to know
  • FI: lakisäänteinen rahasto [T30265] DE: gesetzliche Rucklage [T30265] FR: réserve légale [T30265]
kohustuslik reservkapital preferred
Usage examples
  • Kui reservkapital saavutab põhikirjas ettenähtud suuruse, lõpetatakse reservkapitali suurendamine puhaskasumi arvelt.
  • Reservid Reservid näidatakse kahel kirjel: Kohustuslik reservkapital Muud reservid (liikide lõikes). Kohustuslik reservkapital Vastavalt äriseadustikule (RT I 1995, 26-28, 355) luuakse aktsiaseltsis ja osaühingus iga-aastaste kasumieraldiste teel kohustuslik reservkapital. Siin näidatakse kohustusliku reservkapitali jääk bilansipäeva seisuga. (Raamatupidamise aastaaruande bilansi kirjete sisu. Raamatupidamise Toimkonna otsus nr 12, lisa 1, punkt 1 Vastu võetud: 30-09-1995 RTL 1995, 81 )
reservkapital
legal reserve preferred
Usage examples
  • 01 - Reserves May include the following items: - Legal reserve - Statutory reserves - Reserves for revaluations of assets (increases in value resulting from revaluations of balance sheet items) - Other reserves including the capital component of the annual redemption payments on loans where railways have charged this component to the profit and loss account)
reserve capital deprecated

Eesti-vene-eesti õigusterminoloogiabaas

ID 499647 Last modified 05.11.2020
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Word forms

Inflection Type 19

reservkapital reservkapitalid
reservkapitali reservkapitalide
reservkapitali reservkapitale

Etymology not available

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