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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
débiteur public . EKI terminibaas Esterm. Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//esterm/d%C3%A9biteur%20public/1/fra (26.07.2026)