natgillin/translations-raw huggingface dataset:
This Statement is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (8); it was drawn up following an examination of the AuthorityŐs accounts, as required by Article 248 of the Treaty establishing the European Community. 
Kontrollikoja jreldusotsus on adresseeritud Euroopa Parlamendile ja nukogule koosklas nukogu 25. juuni 2002. aasta mruse (E, Euratom) nr 1605/2002 (8) artikli 185 likega 2; jreldusotsus koostati peale ameti raamatupidamisaruannete kontrollimist vastavalt Euroopa henduse asutamislepingu artiklile 248.
The AuthorityŐs accounts for the financial year ended 31 December 2006 were drawn up by its Executive Director, pursuant to Article 12 of Council Regulation (EC) No 1321/2004, and sent to the Court, which is required to give a statement of assurance on their reliability and on the legality and regularity of the underlying transactions. 
Vastavalt mruse (E) nr 1321/2004 artiklile 12 koostas ameti direktor 31. detsembril 2006 lppenud eelarveaasta raamatupidamisaruande ja see saadeti kontrollikojale, kelle lesandeks on anda arvamus raamatupidamisaruannete usaldusvrsuse ja nende aluseks olevate tehingute seaduslikkuse ja korrektsuse kohta.
The financial statements cover the period from 18 September (the starting date for independent financial operations) to 31 December 2006. 
Raamatupidamisaruanne hlmab ajavahemikku 18. septembrist (iseseisvate finantstehingute alguskuupev) kuni 31. detsembrini 2006.
The Court has thus obtained a reasonable basis for the statement expressed below. 
Audit andis kontrollikojale piisava aluse allpool toodud avalduse esitamiseks.
Reliability of the accounts The AuthorityŐs accounts for the financial year ended 31 December 2006 are, in all material respects, reliable. 
Raamatupidamisaruannete usaldusvrsus Ameti raamatupidamisaruanne 31. detsembril 2006 lppenud eelarvaasta kohta on kigis olulistes punktides usaldusvrne.
Legality and regularity of the underlying transactions The transactions underlying the AuthorityŐs annual accounts for the financial year ended 31 December 2006 are, taken as a whole, legal and regular. 
Raamatupidamisaruannete aluseks olevate tehingute seaduslikkus ja korrektsus Ameti raamatupidamise aastaaruande aluseks olevad tehingud on kokkuvttes seaduslikud ja korrektsed.
The observations which follow do not call the CourtŐs statement into question. 
Jrgnevad thelepanekud ei sea kontrollikoja avaldust kahtluse alla.
(8) OJ L 248, 16.9.2002, p. 1. 
(8) ET L 248, 16.9.2002, lk 1.
C 309/74 EN Official Journal of the European Union 19.12.2007 OBSERVATIONS 10. 
C 309/74 ET Euroopa Liidu Teataja 19.12.2007 THELEPANEKUD 10.
The CourtŐs testing of a representative sample of 80 transactions identified weaknesses in the operation of the management and control systems. 
Kontrollikoda testis 80 tehingust koosnevat representatiivset valimit ja leidis puudusi juhtimis-ja kontrollssteemide toimimises.
In 12 cases, the initiating official for the transaction did not have the delegated authority and the appropriate financial circuit was not followed. 
12 juhul polnud tehingu algatanud ametnikul delegeeritud volitust ja asjakohast finantsmenetlust ei jrgitud.
In two cases the AuthorityŐs authorising officer did not approve a budgetary commitment before entering into a legal commitment, contrary to the requirements of the Financial Regulation. 
Kahel juhul ei kiitnud ameti eelarvevahendite ksutaja heaks eelarvelisi kulukohustusi enne juriidilise kohustuse vtmist, mis on vastuolus finantsmruse nuetega.
According to the Regulation, as of 1 January 2007, the Authority is the owner of all tangible and intangible assets created or developed during the development phase of the Galileo Programme (1). 
Vastavalt mrusele on amet alates 2007. aasta 1. jaanuarist kogu Galileo programmi (1) arendusetapis loodud vi arendatud materiaalse ja immateriaalse vara omanik.
A part of the assets were transferred from the Galileo Joint Undertaking in December 2006 (paragraph 4 above). 
Osa varadest kanti hisettevte Galileolt le 2006. aasta detsembris (4. punkt eespool).
Due to the absence of agreement between three of the members of the Joint Undertaking (2) and the Authority, the transfer of the further identified assets of 65 million euro (3) was delayed until mid 2007. 
Kuna puudub kokkulepe kolme hisettevtte liikme (2) ja ameti vahel, viibis lejnud vara, mille suurus on 65 miljonit eurot, (3) leandmine 2007. aasta keskpaigani.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 20 September 2007. 
Kontrollikoda vttis kesoleva aruande vastu 20. septembri 2007. aasta istungil Luxembourgis.
For the Court of Auditors Hubert WEBER President (1) Article3(1)ofCouncilRegulation(EC)No1321/2004asamendedby Article 1(2) of Regulation (EC) No 1942/2006. 
Kontrollikoja nimel president Hubert WEBER (1) Mruse (E) nr 1321/2004 (mida on muudetud mruse (E) nr 1942/2006 artikli 1 likega 2) artikli 3 lige 1.
(2) The European Space Agency, the National Remote Sensing Centre of China and the MATIMOP-Israeli Industry Centre for Research and Development. 
(2) EuroopaKosmoseagentuur,HiinariiklikkaugseirekeskusjaIisraelitea-dusuuringute ja arendust tstuskeskus MATIMOP.
(3) This amount does not include the balance of funds resulting from the winding-up of the Galileo Joint Undertaking, which will only be transferred to the Authority at the end of the winding-up procedure. 
(3) See summa ei sisalda hisettevte Galileo lpetamisest tulenevaid allesjnud varasid, mis kantakse ametile le alles prast lpetamisme-netluste lppemist.
19.12.2007 EN Official Journal of the European Union C 309/75 Areas of Community competence deriving from the Treaty Competences of the Authority as defined in Council Regulation (EC) No 1321/2004 and amended by Council Regulation (EC) No 1942/2006 Governance 1. 
19.12.2007 ET Euroopa Liidu Teataja C 309/75 Asutamislepingust tulenevad henduse pdevusvaldkonnad Nukogu mruses (E) nr 1321/2004 (muudetud nukogu mrusega (E) nr 1942/2006) mratud agentuuri pdevus Juhtimine 1.
C 309/76 EN Official Journal of the European Union 19.12.2007 Areas of Community competence deriving from the Treaty Competences of the Authority as defined in Council Regulation (EC) No 1321/2004 and amended by Council Regulation (EC) No 1942/2006 Governance Resources made available to the Authority Main products and services supplied in 2006 Source: Information submitted by the Authority. 
C 309/76 ET Euroopa Liidu Teataja 19.12.2007 Asutamislepingust tulenevad henduse pdevusvaldkonnad Nukogu mruses (E) nr 1321/2004 (muudetud nukogu mrusega (E) nr 1942/2006) mratud agentuuri pdevus Juhtimine Ameti ksutusse antud ressursid 2006. aastal pakutud tooted ja teenused Allikas: Ameti edastatud teave.
Ń To enforce and verify compliance by the concession holder with instructions issued pursuant to Joint Action 2004/552/CFSP; 2. Executive Director Board. 
Ń tagada ja kontrollida, et kontsessiooni valdaja peab kinni hismeetme 2004/552/VJP alusel koostatud juhtnridest; 2.
Ń To manage all aspects relating to the systemŐs safety and security; 3. 
Tegevdirektor nimetatakse nukogu poolt Ń korraldada kiki ssteemi ohutuse ja julgeolekuga seotud aspekte; 3.
Scientific and Technical Committee Ń To take over, with a view to the completion of the development phase of the Galileo programme, the tasks assigned to the latter by Articles 2, 3 and 4 of the Annex to Regulation (EC) No 876/2002; Composed of acknowledged experts from Member States and the Commission. 
Teaduskomitee: Koosneb liikmesriikide ja komisjoni Ń vtta GALILEO programmi arendusetapi lpuleviimiseks le lesanded, mis on viimasele antud mrusele (E) nr 876/2002 lisatud hisettevtte phikirja artiklitega 2, 3 ja 4.; tunnustatud ekspertidest.
Discharge authority European Parliament on a recommendation from the Council. 
Eelarve titmist kinnitav asutus Euroopa Parlament nukogu soovitusel
19.12.2007 EN Official Journal of the European Union C 309/77 Origin of Revenue Revenue collected Allocation of expenditure paid carried over Community subsidies Other subsidies Other revenue 7 026 7 026 Title I Staff 2 510 1 353 3 100 921 1 060 522 398 1 589 293 37 0 37 Total 7 029 7 026 Total 6 963 704 2 403 64 0 64 Revenue Expenditure Revenue entered in the final budget for the financial year Appropriations under the final budget Appropriations carried over from the previous financial year 3 0 Title III Operating activities 1 127 0 3 108 0 1 127 1 973 0 3 855 0 0 0 NB: Any discrepancies in totals are due to the effects of rounding. 
19.12.2007 ET Euroopa Liidu Teataja C 309/77 Tulude pritolu Eelarveaasta lplikusse eelarvesse kantud tulud Laekunud tulud Kulude jaotamine Eelmisest eelarveaastast le kantud assigneeringud henduse toetused Muud toetused Muud tulud 7 026 7 026 I jaotis Personal Kokku 7 029 7 026 Kokku 6 963 3 108 704 2 403 3 855 64 0 64 Tulud Kulud Assigneeringud lplikus eelarves 3 0 III jaotis Phitegevus 0 1 127 0 0 0 II jaotis Haldus Sihtotstarbelised tulud 0 0 0 0 0 0 0 0 NB. Kogusummades vib esineda mardamisest tulenevaid erinevusi. Allikas: Ameti andmed.
Source: Data supplied by the Authority Ń This table summarises the data provided by the Authority in its annual accounts. 
Tabel sisaldab kokkuvtet ameti poolt raamatupidamise aastaaruannetes esitatud andmete kohta.
Title II Administration 182 878 27 0 27 Earmarked revenue 0 0 0 0 0 0 Table 2 European GNSS Supervisory Authority (Brussels) Ń Implementation of the budget for the financial year 2006 entered committed cancelled available paid cancelled (1 000 euro) 
Tabel 2 Euroopa GNSS Jrelevalveasutus (Brssel) Đ eelarve titmine 2006. eelarveaastal kirjendatud 2 510 1 353 3 100 vetud 921 1 060 1 127 makstud lekantud 522 398 182 878 thistatud 1 589 293 1 973 kasutatavad makstud 37 0 37 27 0 27 (1 000 eurot) thistatud
Source: Data supplied by the Authority Ń This table summarises the data provided by the Authority in its annual accounts: these accounts are drawn up on an accrual basis. 
Tabel sisaldab kokkuvtet ameti poolt raamatupidamise aastaaruannetes esitatud andmete kohta: aruanne koostati, kasutades tekkephist raamatupidamisarvestust.
19.12.2007 EN Official Journal of the European Union C 309/79 THE AUTHORITYŐS REPLIES 10. 
19.12.2007 ET Euroopa Liidu Teataja C 309/79 AMETI VASTUSED 10.
With regards to your observation No 10, please consider that the transactions took place during a period of start-up where the AuthorityŐs staff was limited in number and was gathering experience while at the same time dealing with a heavy workload. 
Mrkuse 10 puhul tuleb arvestada asjaoluga, et tehingud toimusid ameti kivitamise perioodil, kui ttajaid oli vhe ja neil ei olnud veel kogemusi, kuid nad pdsid toime tulla suure t-koormusega.
The AuthorityŐs situation has much improved since and specific attention has been and is being paid to the training of staff and the improvement and documentation of procedures. 
Ndseks on ameti olukord tunduvalt paranenud ning erilist thelepanu on pratud ja endiselt pratakse nii ttajate koolitamisele kui ka menetluste tiustamisele ja dokumenteerimisele.
The Court also observes that a part of the Galileo Joint UndertakingŐs assets for an amount of 65 million euro had not been transferred as of 1 January 2007. 
Kontrollikoda theldas ka, et osa Galileo hisettevtte varadest mahus 65 miljonit eurot oli 1. jaanuariks 2007 le kandmata.
I am pleased to confirm that, to date, 97 % of this amount has been received by the Authority and that the issues having slowed down the transfer are resolved. 
Hea meel on kinnitada, et tnaseks on 97 % sellest summast ametile laekunud ning lekande viibimise phjused lahendatud.
5.12.2008 EN Official Journal of the European Union C 311/107 REPORT on the annual accounts of the European GNSS Supervisory Authority for the financial year 2007 together with the AuthorityŐs replies (2008/C 311/16) CONTENTS INTRODUCTION ........................................................... 
5.12.2008 ET Euroopa Liidu Teataja C 311/107 ARUANNE Euroopa GNSS Jrelevalveameti 2007. eelarveaasta raamatupidamise aastaaruande kohta koos ameti vastustega (2008/C 311/16) SISUKORD SISSEJUHATUS .............................................................
10-18 Tables1to4 .......................................................................... 
6Đ9 108 THELEPANEKUD ..........................................................
TheAuthorityŐsreplies................................................................. Paragraph Page 108 108 108 111 115 1-5 6-9 
111 Ametivastused .......................................................................
C 311/108 EN Official Journal of the European Union 5.12.2008 INTRODUCTION 1. 
C 311/108 ET Euroopa Liidu Teataja 5.12.2008 SISSEJUHATUS 1.
The Supervisory Authority for the European Global Navigation Satellite System (GNSS) (hereinafter the Authority) was set up as a Community Agency by Council Regulation (EC) No 1321/2004 (1) of 12 July 2004 to manage the public interests relating to the European GNSS programmes and to act as the regulatory authority for the programme during the deployment and operational phases of the Galileo Programme. 
Euroopa GNSS (globaalne navigatsioonisatelliitide ssteem) Jrelevalveamet (edaspidi amet) loodi henduse agentuurina nukogu 12. juuli 2004. aasta mrusega (E) nr 1321/2004, (1) et hallata Euroopa GNSSi programmidega seotud avalikke huve ja tegutseda programmi Galileo kasutuselevtu-ja kasutusetappide ajal programmi reguleeriva asutusena.
The Authority took over responsibility for its financial operations in September 2006 and 2007 is its first full year of activity. 
Amet vastutab oma finantstehingute eest alates 2006. aasta septembrist ja 2007. aasta oli ameti esimene tispikk tegevusaasta.
Table 1 summarises the AuthorityŐs objectives and activities. 
Tabelis 1 esitatakse kokkuvtlikult ameti eesmrgid ja lesanded.
Council Regulation (EC) No 1942/2006 (2) of 12 December 2006 extended the mandate of the Authority to cover the activities of the development phase (first phase of the Galileo Programme (3)) which the Galileo Joint Undertaking (GJU) had not been able to finalise before its winding-up on 31 December 2006. 
Nukogu 12. detsembri 2006. aasta mrusega (E) nr 1942/2006 (2) pikendati ameti volitusi, hlmamaks arendusetapi tegevusi (programmi Galileo esimene etapp (3)), mida hisettevte Galileo ei olnud suutnud lpule viia enne oma tegevuse lpetamist 2006. aasta 31. detsembril.
The Regulation assigned ownership of the tangible and intangible assets acquired during the development phase to the Authority. 
Mrusega nhti ette, et amet saab arendusetapi jooksul omandatud materiaalse ja immateriaalse vara omanikuks.
In 2007, the Galileo Joint Undertaking transferred 80,5 million euro to the Authority in addition to the 70 million euro already transferred at the end of 2006. 
2007. aastal kandis hisettevte Galileo ametile le 80,5 miljonit eurot lisaks 70 miljonile eurole, mille ta juba oli le kandnud 2006. aasta lpus.
Although the Authority had been set up to monitor the deployment phase of the Galileo project (4), which should have been entrusted to a concession holder under a private-public partnership, this approach was abandoned due to a dispute on the issue of the risks relating to the project. 
Ehkki amet loodi jlgimaks projekti Galileo arendusetap-pi, (4) mille elluviimise eest pidi vastutama avaliku ja erasektori partnerluse raames toimiv kontsessiooni valdaja, loobuti sellisest lhenemisviisist lahkarvamuste tttu projektiga seonduvate riskide osas.
In November 2007, after receiving its opinion from the European Parliament, the Council decided to relinquish the concession-contract option and to fund construction (deployment) from the EU budget. 
2007. aasta novembris otsustas nukogu prast Euroopa Parlamendi arvamuse saamist loobuda kontsessioonilepingust ja rahastada ehitust (kasutuselevtu etapp) ELi eelarvest.
The entire architecture of the project had thus to be redesigned and the Commission lodged a proposal to amend Regulation No 1321/2004 on 19 September 2007. 
Kogu projekti lesehitus tuli seega mber teha ja komisjon esitas ettepaneku mruse (E) nr 1321/2004 muutmiseks 19. septembril 2007.
This proposal does not clarify the AuthorityŐs new role and refers, without any further detail, to delegation agreements to be concluded by the Authority and the ESA (5) regarding the management of the programmeŐs funds and the ownership of its assets. 
Ettepanekus ei mratleta ameti uut rolli, vaid viidatakse ilma tpsemate selgitusteta delegeerimise lepingutele, mille amet ja ESA (5) peavad slmima seoses programmi vahendite haldamise ja selle vara valdamise korraga.
Key data taken from the financial statements drawn up by the Authority for the financial year 2007 are presented in Tables 2, 3 and 4. 
Ameti koostatud 2007. aasta finantsselgituste phiteave on esitatud tabelites 2, 3 ja 4.
(3) TheGalileoprogrammeisdividedintothreephases:developmentand validation (2001-2008); deployment (2009-2012); and commercial operations (2013 onwards). 
(3) Programm Galileo jaguneb kolme etappi: arendus ja valideerimine (2001Đ2008); kasutuselevtt (2009Đ2012) ja kasutusetapp (alates 2013).
(4) 30 satellites to be set in orbit and related ground stations. 
(4) 30 satelliidi orbiidile lhetamine ja vastavad maapealsed jaamad.
(5) European Space Agency. 
(5) Euroopa Kosmoseagentuur.
This Statement is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (6); it was drawn up following an examination of the AuthorityŐs accounts, as required by Article 248 of the Treaty establishing the European Community. 
Kesolev avaldus on adresseeritud Euroopa Parlamendile ja nukogule koosklas nukogu mruse (E, Euratom) nr 1605/2002 artikli 185 likega 2; (6) avaldus koostati prast ameti raamatupidamisaruande kontrollimist vastavalt Euroopa henduse asutamislepingu artiklile 248.
The AuthorityŐs accounts for the financial year ended 31 December 2007 were drawn up by its Executive Director, pursuant to Article 12 of Council Regulation (EC) No 1321/2004, and sent to the Court, which is required to give a Statement of Assurance on their reliability and on the legality and regularity of the underlying transactions. 
Vastavalt nukogu mruse (E) nr 1321/2004 artiklile 12 koostas ameti tegevdirektor 31. detsembril 2007 lppenud eelarveaasta raamatupidamisaruande ja see saadeti kontrollikojale, mille lesandeks on esitada kinnitav avaldus raamatupidamisaruannete usaldusvrsuse ja nende aluseks olevate tehingute seaduslikkuse ja korrektsuse kohta.
The Court conducted its audit in accordance with the IFAC and ISSAI (7) International Auditing Standards and Codes of Ethics, insofar as these are applicable in the European Community context. 
Kontrollikoda viis auditi lbi koosklas IFAC ja ISSAI (7) rahvusvaheliste auditistandardite ja eetikanormidega sel mral, kuivrd neid on vimalik henduse kontekstis rakendada.
The Court has thus obtained a reasonable basis for the Statement expressed below: Reliability of the accounts Due to the situations described in paragraphs 3 and 4, and 13 to 18, the Court is unable to form an opinion as to the reliability of the AuthorityŐs accounts for the financial year ended 31 December 2007. 
Audit andis kontrollikojale piisava aluse jrgmise avalduse esitamiseks: Raamatupidamisaruannete usaldusvrsus Punktides 3 ja 4 ning 13Đ18 kirjeldatud olukorra tttu ei ole kontrollikojal vimalik esitada jreldusotsust ameti 31. detsembril 2007 lppenud eelarveaastat ksitleva raamatupidamisaruande kohta.
Legality and regularity of the underlying transactions The transactions underlying the AuthorityŐs annual accounts for the financial year ended 31 December 2007 are, taken as a whole, legal and regular. 
Raamatupidamisaruannete aluseks olevate tehingute seaduslikkus ja korrektsus Ameti 31. detsembril 2007 lppenud eelarveaastat ksitleva aastaaruande aluseks olevad tehingud tervikuna on seaduslikud ja korrektsed.
OBSERVATIONS 10. 
THELEPANEKUD 10.
The main expenses concern the two European satellite navigation programmes, Galileo and EGNOS (8). 
Suurem osa kuludest oli seotud kahe Euroopa satelliitnavigatsiooni-programmiga Đ Galileo ja EGNOS (8).
The budget was (6) OJ L 248, 16.9.2002, p. 1. 
Eelarvet rahastati peamiselt (6) ET L 248, 16.9.2002, lk 1.
(7) International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI). 
(7) Rahvusvaheline Audiitorite Fderatsioon (IFAC) ja krgeimate kontrolliasutuste rahvusvahelised standardid (ISSAI).
(8) European Geostationary Navigation Overlay System. 
(8) Euroopa Geostatsionaarne Navigatsioonilisassteem.
5.12.2008 EN Official Journal of the European Union C 311/109 mainly financed from Commission subsidies (1), transfers from the Galileo Joint Undertaking (GJU) and third countries contribu-tions(2). 
5.12.2008 ET Euroopa Liidu Teataja C 311/109 komisjoni toetustest, (1) hisettevtte Galileo lekannetest ja kolmandate riikide osalusest (2).
The appropriations actually made available to the Authority (210 million euro) were substantially lower than the 436,5 million euro initially foreseen due to the delays incurred by the Galileo programme. 
Reaalselt ameti ksutusse antud assigneeringuid (210 miljonit eurot) oli tunduvalt vhem kui algselt kavandatud 436,5 miljonit eurot, mis tulenes programmiga Galileo seotud viivitustest.
Even with a de facto 50 % budget reduction, the consumption level of commitment and payment appropriations for operational activities was low: 63 % for commitments and 51 % for payments. 
Hoolimata sisuliselt 50 % suurusest eelarvekrpest ji operatiivtegevusega seotud kulukohustuste ja maksete assigneeringute kasutusmr madalaks (vastavalt 63 % ja 51 %).
Furthermore, there were weaknesses in the management of the budget, such as an absence of a clear link between the AuthorityŐs work programme and the budget, transfers neither adequately justified nor documented, repeated late booking of recovery orders (3) in the budgetary accounts and inconsistent presentation of the budgetŐs implementation. 
Lisaks esines puudusi eelarve haldamisel, nagu selge seose puudumine ameti tkava ja eelarve vahel, lekannete ebapiisav phjendatus ja dokumenteerimine, sissenudekorralduste korduv viivitusega kirjendamine eelarvekontodele (3) ning eelarve titmise ebajrjekindel esitamine.
Under the In Orbit Validation (IOV) phase of the Galileo programme, assets are being created which will be largely integrated into the infrastructure installed under the deployment phase (4). 
Programmi Galileo orbiidil kontrollimise etapis luuakse vara, mis suuremas osas integreeritakse kasutuselevtu etapis pai-galdatavasse infrastruktuuri (4).
The funds invested in this infrastructure can therefore not be considered as research expenditure. This is particularly pertinent as the Galileo system is meant to be operated on a commercial basis from 2013 onwards (5). 
Mainitud infrastruktuuri investeeritud vahendeid ei saa seega liigitada teadustegevusega seotud kuludeks, eriti seetttu, et ssteemi Galileo plaanitakse alates 2013. aastast kasutada rilisel alusel (5).
At the end of 2007, the process of ownership transfer of the Galileo projectŐs assets was far from complete. 
2007. aasta lpus ei olnud projekti Galileo varade omandi leandmine veel kaugeltki lpule judnud.
Despite the signature of transfer agreements between the interested parties (GJU, ESA and the Authority), no list of the Galileo projectŐs assets held by the ESA had been established at the end of 2007, so the Authority was unable to disclose their existence in its accounts. 
Ehkki huvitatud osapooled (hisettevte Galileo, ESA ja amet) olid slminud leandmislepingud, puudus 2007. aasta lpus nimekiri ESA valduses olevatest projekti Galileo varadest, mistttu ei olnud ametil vimalik varade olemasolu oma raamatupidamisaruandes kajastada.