{"id":139610,"date":"2026-03-27T15:58:11","date_gmt":"2026-03-27T15:58:11","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/139610\/"},"modified":"2026-03-27T15:58:11","modified_gmt":"2026-03-27T15:58:11","slug":"aastaaruande-esitamine-ariuhingu-likvideerimise-korral","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/139610\/","title":{"rendered":"Aastaaruande esitamine \u00e4ri\u00fchingu likvideerimise korral"},"content":{"rendered":"<p>Osa\u00fchingul on \u00e4riregistrile esitamata 2024. ja 2025. aasta majandusaasta aruanded. 25. m\u00e4rtsil 2026 otsustas juhatus osa\u00fchingu likvideerida ning vastav m\u00e4rge on tehtud ka \u00e4riregistrisse. N\u00fc\u00fcd esitatakse k\u00f5ik aruanded. Kas 2024. aasta kohta tuleb esitada majandusaasta aruanne tavap\u00e4rases korras v\u00f5i tuleb see esitada juba likvideerimisaruandena, kuna aruande esitamise ajal on \u00e4ri\u00fchingu likvideerimise otsus juba tehtud?<\/p>\n<p>                        <a class=\"modal\" rel=\"{handler: 'image'}\" href=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/03\/e296fd75062b78b292960614b429b29d_XL.jpg\" title=\"Pildi eelvaate n\u00e4gemiseks kliki\"><br \/>\n                            <img decoding=\"async\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/03\/e296fd75062b78b292960614b429b29d_XL.jpg\" alt=\"Vandeaudiitor Tarmo Rahkama, Grant Thornton Baltic\" style=\"height:auto;\"\/><br \/>\n                        <\/a><\/p>\n<p>\n                            Vandeaudiitor Tarmo Rahkama, Grant Thornton Baltic<\/p>\n<p>                                Foto: GTB<\/p>\n<p>\n\t\t\t!\n\t\t<\/p>\n<p>\n\t\t\tViga audio faili laadimisel. Palun proovige hiljem uuesti.\n\t\t<\/p>\n<p>Vastab Tarmo Rahkama, vandeaudiitor, <a href=\"https:\/\/www.grantthornton.ee\/\" target=\"_blank\" rel=\"nofollow noopener\">Grant Thornton Baltic<\/a><\/p>\n<p>Osa\u00fchingu likvideerimise otsusega algab uus arvestusperiood. Kuna otsus v\u00f5eti vastu ja kanti registrisse 25.03.2026, on likvideerimise algbilansi kuup\u00e4ev 25.03.2026 ning aruandeperiood 01.01.2025\u201325.03.2026. Aruande koostamisel&#8230;<\/p>\n<p><br style=\"display: none;\"\/><\/p>\n<p>    Juurdep\u00e4\u00e4s k\u00e4esolevale materjalile on finants- ja \u00f5igusajakirja RUP tellijatel.<\/p>\n<p>      <a target=\"_blank\" class=\"closedcontent-caption__btn closedcontent-caption__btn--primary closedcontent-caption__btn--desktop\" href=\"#login-modal\" role=\"button\" data-toggle=\"sc-modal\">Logi sisse<\/a><\/p>\n<p>v\u00f5i<\/p>\n<p>      <a target=\"_blank\" class=\"closedcontent-caption__btn closedcontent-caption__btn--secondary\" href=\"https:\/\/www.rup.ee\/tellimine\/\" rel=\"nofollow noopener\">Vormista tellimus<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Osa\u00fchingul on \u00e4riregistrile esitamata 2024. ja 2025. aasta majandusaasta aruanded. 25. m\u00e4rtsil 2026 otsustas juhatus osa\u00fchingu likvideerida ning&hellip;\n","protected":false},"author":2,"featured_media":139611,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[21340,131,16478,130,37,33,35,34,36,35469,35124,63541],"class_list":{"0":"post-139610","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ari","8":"tag-aastaaruanne","9":"tag-ari","10":"tag-ariuhing","11":"tag-business","12":"tag-ee","13":"tag-eesti","14":"tag-eesti-keel","15":"tag-estonia","16":"tag-estonian","17":"tag-grant-thornton-baltic","18":"tag-likvideerimine","19":"tag-tarmo-rahkama"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/116301968860486004","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/139610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/comments?post=139610"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/139610\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/139611"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=139610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=139610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=139610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}