{"id":57599,"date":"2017-08-10T10:40:14","date_gmt":"2017-08-10T10:40:14","guid":{"rendered":"https:\/\/dev.1office.co\/estonia\/product\/annual-report\/"},"modified":"2022-04-20T07:01:07","modified_gmt":"2022-04-20T07:01:07","slug":"majandusaasta-aruanne","status":"publish","type":"product","link":"https:\/\/dev.1office.co\/estonia\/et\/Teenus\/majandusaasta-aruanne\/","title":{"rendered":"Majandusaasta aruanne"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]<div id=\"advanced-tabs-desc-wrap-7943\" class=\"ult_tabs product_tabs\" style=\" \" data-tabsstyle=\"style1\"\n data-titlebg=\"#ffffff\" data-titlecolor=\"#b6b8ba\" data-fullheight=\"off\"\n data-titlehoverbg=\"#ffffff\" data-titlehovercolor=\"#1d1e23\"\n data-rotatetabs=\"0\" data-responsivemode=\"Both\" data-animation=\"Slide\"\ndata-activetitle=\"#1d1e23\" data-activeicon=\"\" data-activebg=\"#ffffff\"  data-respmode=\"Tabs\" data-respwidth=\"400\" data-scroll = \"on\" data-activeindex=\"1\"><ul id=advanced-tabs-wrap-3978 class=\"ult_tabmenu style1 \" style=\"\"><li class=\"ult_tab_li  \" data-iconcolor=\"#74777b\" data-iconhover=\"#ffffff\" style=\"background-color:#ffffff;border-color:transparent;border-width:0px;border-style:solid;border-top-left-radius:8px;\">\n\t\t\t\t\t<a href=\"#1512642751410-8cbfe-4c64\"  id=\"1512642751410-8cbfe-4c64\"  style=\"color:#b6b8ba;; padding:15px; \" class=\"ult_a  \">\n\t\t\t\t\t     <span class=\"ult_tab_main Both \">\n\t\t\t\t\t \t\t <span class=\"ult_tab_section\">\n\t\t\t\t\t   \t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-3978 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_tab_display_text ult-responsive\" style=\"font-weight:bold;;\">Kirjeldus<\/span>\n\t\t\t\t\t   \t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li><li class=\"ult_tab_li  product-faq\" data-iconcolor=\"#74777b\" data-iconhover=\"#ffffff\" style=\"background-color:#ffffff;border-color:transparent;border-width:0px;border-style:solid;border-top-right-radius:8px;\">\n\t\t\t\t\t<a href=\"#1512642751435-8cbfe-4c64\"  id=\"1512642751435-8cbfe-4c64\"  style=\"color:#b6b8ba;; padding:15px; \" class=\"ult_a  \">\n\t\t\t\t\t     <span class=\"ult_tab_main Both \">\n\t\t\t\t\t \t\t <span class=\"ult_tab_section\">\n\t\t\t\t\t   \t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-3978 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_tab_display_text ult-responsive\" style=\"font-weight:bold;;\">KKK<\/span>\n\t\t\t\t\t   \t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li><\/ul><div  data-ultimate-target='#advanced-tabs-desc-wrap-7943 .ult_tabcontent .ult_tab_min_contain  p'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' class=\"ult_tabcontent ult-responsive style1\" style=\"color:#74777b;\"><div class=\"ult_tab_min_contain \" >\n\t\t\t<div  class=\"ult_tabitemname\"  >\n\t\t\t\t[vc_column_text]Majandusaasta aruande esitamine on kohustuslik k\u00f5ikidele Eestis registreeritud ettev\u00f5tetele, ka siis kui ettev\u00f5ttel ei ole aasta jooksul mingit \u00e4ritegevust olnud. Aruande t\u00e4htajaks on 6 kuud p\u00e4rast ettev\u00f5tte finantsaasta l\u00f5ppu ehk kui ettev\u00f5tte finantsaasta l\u00f5peb 31. detsembril, on aruande esitamise t\u00e4htajaks 30. juuni.<\/p>\n<p>Kogu raamatupidamine peab olema enne majandusaasta aruande koostamist tehtud.<br \/>\nMajandusaasta aruande kohustuslikud osad on juhatuse tegevusaruanne, bilanss, kasumiaruanne ja lisad. Suuremate ettev\u00f5tete puhul on kohustuslikud ka rahavoogude aruanne ja omakapitali muutuste aruanne.<\/p>\n<p>Juhatuse tegevusaruanne on majandusaasta aruande esitamisel kohustuslik. See tuleb valmis teha ettev\u00f5tte juhatuse liikme poolt, kuid vajadusel saame sellega aidata. Teatud juhtudel v\u00f5ib vajalik olla ka audiitori arvamus.<\/p>\n<p><strong>Eripakkumine tegevuseta ettev\u00f5tetele &#8211; majandusaasta aruande hind k\u00f5igest 100 EUR. <a href=\"https:\/\/dev.1office.co\/estonia\/et\/Teenus\/majandusaasta-aruanne-tegevuseta-ettevottele\/\" target=\"_blank\" rel=\"noopener\">Vaata l\u00e4hemalt.<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Hinnas sisaldub:<\/strong><\/p>\n<ul>\n<li>Majandusaasta aruandeks vajalike dokumentide ettevalmistamine (v\u00e4lja arvatud audiitori hinnang)<\/li>\n<li>Andmete esitamine Eesti \u00c4riregistrisse<\/li>\n<li>Juhatuse tegevusaruanne<\/li>\n<\/ul>\n<p><strong>Saadaval lisatasu eest:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/dev.1office.co\/estonia\/et\/Teenus\/raamatupidamise-teenuse-tunnitasu\/\" target=\"_blank\" rel=\"noopener noreferrer\">Raamatupidamine<\/a> juhul kui finantsaasta raamatupidamine ei ole tehtud<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>T\u00e4htis informatsioon:<\/strong><\/p>\n<ul>\n<li>Majandusaasta aruande esitamine on kohustuslik isegi siis, kui ettev\u00f5ttel pole aasta jooksul mingit \u00e4ritegevust olnud.<\/li>\n<li>Majandusaasta aruande t\u00e4pne sisu ja vorm s\u00f5ltuvad ettev\u00f5tte suurusest ja tegevusalast.<\/li>\n<li>Majandusaasta aruande mittet\u00e4htaegsel esitamisel v\u00f5idakse rakendada trahve ning ettev\u00f5te l\u00f5puks ka \u00c4riregistrist kustutada.<\/li>\n<\/ul>\n<p>[\/vc_column_text]\n\t\t\t<\/div>\n\t\t\t<div  class=\"ult_tabitemname\"  >\n\t\t\t\t[vc_toggle title=&#8221;1. Millised ettev\u00f5tted peavad majandusaasta aruande esitama?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]Majandusaasta aruande esitamine on kohustuslik k\u00f5igile Eestis esitatud ettev\u00f5tetele isegi juhul, kui majadusaasta jooksul mingeid tegevusi tehtud ei ole.[\/vc_toggle][vc_toggle title=&#8221;2. Mis juhtub siis, kui ma aastaaruannet ei esita?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]Majandusaasta aruande esitamata j\u00e4tmise korral on \u00e4riregistril \u00f5igus otsustada ettev\u00f5te kustutada.[\/vc_toggle][vc_toggle title=&#8221;3. Millal on majandusaasta aruande audit v\u00f5i \u00fclevaatus kohustuslik?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]<\/p>\n<h3>Audiitorkontroll v\u00f5i \u00fclevaatus<\/h3>\n<p>Majandusaasta aastaaruande audit v\u00f5i \u00fclevaatus on kohustuslik, kui aastaaruandes toodud n\u00e4itajatest v\u00e4hemalt kaks \u00fcletavad allj\u00e4rgnevaid tingimusi:<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th align=\"left\">Tingimused<\/th>\n<th>Audit<\/th>\n<th align=\"left\">\u00dclevaatus<\/th>\n<\/tr>\n<tr>\n<td>m\u00fc\u00fcgitulu v\u00f5i tulu<\/td>\n<td>4 000 000 eurot<\/td>\n<td>1 600 000 eurot<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>varad bilansip\u00e4eva seisuga kokku<\/td>\n<td>2 000 000 eurot<\/td>\n<td>800 000 eurot<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>keskmine t\u00f6\u00f6tajate arv<\/td>\n<td>60 inimest<\/td>\n<td>24 inimest<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Audit v\u00f5i \u00fclevaatus on ka kohustuslik raamatupidamiskohustuslasele, kelle aastaaruandes toodud n\u00e4itajatest v\u00e4hemalt \u00fcks \u00fcletab allj\u00e4rgnevaid tingimusi:<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th align=\"left\">Tingimused<\/th>\n<th>Audit<\/th>\n<th align=\"left\">\u00dclevaatus<\/th>\n<\/tr>\n<tr>\n<td>m\u00fc\u00fcgitulu v\u00f5i tulu<\/td>\n<td>12 000 000 eurot<\/td>\n<td>4 800 000 eurot<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>varad bilansip\u00e4eva seisuga kokku<\/td>\n<td>6 000 000 eurot<\/td>\n<td>2 400 000 eurot<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>keskmine t\u00f6\u00f6tajate arv<\/td>\n<td>180 inimest<\/td>\n<td>75 inimest<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><\/h3>\n<p>[\/vc_toggle]\n\t\t\t<\/div><\/div><\/div><\/div><div class=\"ult_acord advanced-tabs-desc-wrap-7943\">\n   <div class=\"ult-tabto-accordion \" style=\"width:;\"\n    data-titlecolor=\"#b6b8ba\"  data-titlebg=\"#ffffff\"\n     data-titlehoverbg=\"#ffffff\" data-titlehovercolor=\"#1d1e23\" data-animation=\"Slide\"\n     data-activetitle=\"#1d1e23\" data-activeicon=\"\" data-activebg=\"#ffffff\" data-scroll = \"on\" data-activeindex=\"1\" >\n     <dl><dt class=\"\">\n\t        \t<a class=\"ult-tabto-actitle withBorder ult_a \" id=\"1512642751410-8cbfe-4c64\" style=\"color:#b6b8ba;;background-color:#ffffff;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;\" href=\"#1512642751410-8cbfe-4c64\">\n\t        \t\t<i class=\"accordion-icon\"><\/i>\n\t        \t\t\t<span class=\"ult_tab_main ult_ac_main ult_noacordicnBoth\">\n\n\t\t\t\t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-3978 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_acordian-text ult-responsive\" style=\"font-weight:bold;;color:inherit \" >Kirjeldus<\/span>\n\t\t\t\t\t\t<\/span><\/a><\/dt>\n\t            \t\t<dd class=\"ult-tabto-accordionItem ult-tabto-accolapsed\">\n\t\t\t\t            <div class=\"ult-tabto-acontent\" style=\"color:#74777b;\">\n\t\t\t\t               [vc_column_text]Majandusaasta aruande esitamine on kohustuslik k\u00f5ikidele Eestis registreeritud ettev\u00f5tetele, ka siis kui ettev\u00f5ttel ei ole aasta jooksul mingit \u00e4ritegevust olnud. Aruande t\u00e4htajaks on 6 kuud p\u00e4rast ettev\u00f5tte finantsaasta l\u00f5ppu ehk kui ettev\u00f5tte finantsaasta l\u00f5peb 31. detsembril, on aruande esitamise t\u00e4htajaks 30. juuni.<\/p>\n<p>Kogu raamatupidamine peab olema enne majandusaasta aruande koostamist tehtud.<br \/>\nMajandusaasta aruande kohustuslikud osad on juhatuse tegevusaruanne, bilanss, kasumiaruanne ja lisad. Suuremate ettev\u00f5tete puhul on kohustuslikud ka rahavoogude aruanne ja omakapitali muutuste aruanne.<\/p>\n<p>Juhatuse tegevusaruanne on majandusaasta aruande esitamisel kohustuslik. See tuleb valmis teha ettev\u00f5tte juhatuse liikme poolt, kuid vajadusel saame sellega aidata. Teatud juhtudel v\u00f5ib vajalik olla ka audiitori arvamus.<\/p>\n<p><strong>Eripakkumine tegevuseta ettev\u00f5tetele &#8211; majandusaasta aruande hind k\u00f5igest 100 EUR. <a href=\"https:\/\/dev.1office.co\/estonia\/et\/Teenus\/majandusaasta-aruanne-tegevuseta-ettevottele\/\" target=\"_blank\" rel=\"noopener\">Vaata l\u00e4hemalt.<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Hinnas sisaldub:<\/strong><\/p>\n<ul>\n<li>Majandusaasta aruandeks vajalike dokumentide ettevalmistamine (v\u00e4lja arvatud audiitori hinnang)<\/li>\n<li>Andmete esitamine Eesti \u00c4riregistrisse<\/li>\n<li>Juhatuse tegevusaruanne<\/li>\n<\/ul>\n<p><strong>Saadaval lisatasu eest:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/dev.1office.co\/estonia\/et\/Teenus\/raamatupidamise-teenuse-tunnitasu\/\" target=\"_blank\" rel=\"noopener noreferrer\">Raamatupidamine<\/a> juhul kui finantsaasta raamatupidamine ei ole tehtud<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>T\u00e4htis informatsioon:<\/strong><\/p>\n<ul>\n<li>Majandusaasta aruande esitamine on kohustuslik isegi siis, kui ettev\u00f5ttel pole aasta jooksul mingit \u00e4ritegevust olnud.<\/li>\n<li>Majandusaasta aruande t\u00e4pne sisu ja vorm s\u00f5ltuvad ettev\u00f5tte suurusest ja tegevusalast.<\/li>\n<li>Majandusaasta aruande mittet\u00e4htaegsel esitamisel v\u00f5idakse rakendada trahve ning ettev\u00f5te l\u00f5puks ka \u00c4riregistrist kustutada.<\/li>\n<\/ul>\n<p>[\/vc_column_text]\n\t\t\t\t            <\/div>\n\t        \t\t\t<\/dd><dt class=\"product-faq\">\n\t        \t<a class=\"ult-tabto-actitle withBorder ult_a \" id=\"1512642751435-8cbfe-4c64\" style=\"color:#b6b8ba;;background-color:#ffffff;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;\" href=\"#1512642751435-8cbfe-4c64\">\n\t        \t\t<i class=\"accordion-icon\"><\/i>\n\t        \t\t\t<span class=\"ult_tab_main ult_ac_main ult_noacordicnBoth\">\n\n\t\t\t\t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-3978 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_acordian-text ult-responsive\" style=\"font-weight:bold;;color:inherit \" >KKK<\/span>\n\t\t\t\t\t\t<\/span><\/a><\/dt>\n\t            \t\t<dd class=\"ult-tabto-accordionItem ult-tabto-accolapsed\">\n\t\t\t\t            <div class=\"ult-tabto-acontent\" style=\"color:#74777b;\">\n\t\t\t\t               [vc_toggle title=&#8221;1. Millised ettev\u00f5tted peavad majandusaasta aruande esitama?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]Majandusaasta aruande esitamine on kohustuslik k\u00f5igile Eestis esitatud ettev\u00f5tetele isegi juhul, kui majadusaasta jooksul mingeid tegevusi tehtud ei ole.[\/vc_toggle][vc_toggle title=&#8221;2. Mis juhtub siis, kui ma aastaaruannet ei esita?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]Majandusaasta aruande esitamata j\u00e4tmise korral on \u00e4riregistril \u00f5igus otsustada ettev\u00f5te kustutada.[\/vc_toggle][vc_toggle title=&#8221;3. Millal on majandusaasta aruande audit v\u00f5i \u00fclevaatus kohustuslik?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]<\/p>\n<h3>Audiitorkontroll v\u00f5i \u00fclevaatus<\/h3>\n<p>Majandusaasta aastaaruande audit v\u00f5i \u00fclevaatus on kohustuslik, kui aastaaruandes toodud n\u00e4itajatest v\u00e4hemalt kaks \u00fcletavad allj\u00e4rgnevaid tingimusi:<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th align=\"left\">Tingimused<\/th>\n<th>Audit<\/th>\n<th align=\"left\">\u00dclevaatus<\/th>\n<\/tr>\n<tr>\n<td>m\u00fc\u00fcgitulu v\u00f5i tulu<\/td>\n<td>4 000 000 eurot<\/td>\n<td>1 600 000 eurot<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>varad bilansip\u00e4eva seisuga kokku<\/td>\n<td>2 000 000 eurot<\/td>\n<td>800 000 eurot<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>keskmine t\u00f6\u00f6tajate arv<\/td>\n<td>60 inimest<\/td>\n<td>24 inimest<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Audit v\u00f5i \u00fclevaatus on ka kohustuslik raamatupidamiskohustuslasele, kelle aastaaruandes toodud n\u00e4itajatest v\u00e4hemalt \u00fcks \u00fcletab allj\u00e4rgnevaid tingimusi:<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th align=\"left\">Tingimused<\/th>\n<th>Audit<\/th>\n<th align=\"left\">\u00dclevaatus<\/th>\n<\/tr>\n<tr>\n<td>m\u00fc\u00fcgitulu v\u00f5i tulu<\/td>\n<td>12 000 000 eurot<\/td>\n<td>4 800 000 eurot<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>varad bilansip\u00e4eva seisuga kokku<\/td>\n<td>6 000 000 eurot<\/td>\n<td>2 400 000 eurot<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>keskmine t\u00f6\u00f6tajate arv<\/td>\n<td>180 inimest<\/td>\n<td>75 inimest<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><\/h3>\n<p>[\/vc_toggle]\n\t\t\t\t            <\/div>\n\t        \t\t\t<\/dd>\n    \t<\/dl>\n    <!--<div class=\"extraborder\" style=\"background-color:#ffffff\"><\/div>-->\n<\/div>\n\n<\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Iga Eestis registreeritud ettev\u00f5te peab \u00c4riregistrisse esitama majandusaasta aruande kuue kuu jooksul p\u00e4rast majandusaasta l\u00f5ppu. See peab olema eesti keeles ja kohalikus valuutas (EUR). Tegemist on baastasuga, mis sisaldab seadusega etten\u00e4htud kohustuslikke p\u00f5hiaruandeid ja lisasid. T\u00e4iendavad lisad ja raamatupidamine saadaval lisatasu eest. V\u00f5ta palun \u00fchendust, kui soovid saada personaalset hinnapakkumist.<\/p>\n","protected":false},"featured_media":61656,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false},"product_brand":[],"product_cat":[307],"product_tag":[311],"class_list":{"0":"post-57599","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-raamatupidamine","7":"product_tag-eesti","8":"description-off","10":"first","11":"instock","12":"virtual","13":"taxable","14":"purchasable","15":"product-type-simple"},"bundled_by":[],"bundle_stock_status":"instock","bundle_stock_quantity":null,"bundle_virtual":false,"bundle_layout":"","bundle_add_to_cart_form_location":"","bundle_editable_in_cart":false,"bundle_sold_individually_context":"","bundle_item_grouping":"","bundle_min_size":"","bundle_max_size":"","bundle_price":[],"bundled_items":[],"bundle_sell_ids":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Majandusaasta aruanne - 1Office Estonia<\/title>\n<meta name=\"description\" content=\"Majandusaasta aruande esitamine \u00e4riregistrile on kohustuslik k\u00f5igile Eestis registreeritud ettev\u00f5tetele. See tuleb esitada eesti keeles ning ametlikult kasutusel olevas valuutas (euro).\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Majandusaasta aruanne - 1Office Estonia\" \/>\n<meta property=\"og:description\" content=\"Majandusaasta aruande esitamine \u00e4riregistrile on kohustuslik k\u00f5igile Eestis registreeritud ettev\u00f5tetele. 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