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any entity which, in whatever form, represents the public authority itself and which cannot, either judicially or administratively, be declared insolvent
avalik-õiguslik võlgnik . EKI terminibaas Esterm. Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//esterm/avalik-%C3%B5iguslik%20v%C3%B5lgnik/1/est (25.07.2026)
