taime osa, mis on võimeline andma samaseid järglasi
the fertilized ovules of a plant or plants, esp. in the form of small roundish bodies or grains dispersed naturally or collected for showing to produce a new generation of plants
All purchased seeds and seedlings, including bulbs, corms and tubers. The costs of young trees and bushes for a new plantation represent an investment and should appear either under heading 96 "Permanent crops" or under heading 100 "Forest land".
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