Heidelberg Materials Kunda AS
- Registry code
- 10156772
- VAT number
- EE100463327
- Address
- Lääne-Viru maakond, Viru-Nigula vald, Kunda linn, Jaama tn 2, 44106
- Registered
- 21.03.1997 · 29 yrs
- Activity
- Manufacture of cement 23511
- Additional activities
- Agents involved in the sale of a variety of goods, Operation of gravel and sand pits; mining of clays and kaolin, Treatment and disposal of non-hazardous waste, Rental and operating of own or leased real estate, Elektrienergia ja maagaasi maaklerite ja vahendajate tegevus
- Capital
- 25 044 €
- k•••@h•••.comLog in to see
- Phone
- +372 •• ••••Log in to see
- Website
- www.kunda.heidelbergmaterials.ee
Business Register 06.10.2026
Sales revenue32,2 m €+14%2025 annual report
Profit1,2 m €2025 annual report
Employees66Tax Board 2026 Q2
Average gross salary7 334 €estimate, Tax Board 2026 Q2
Labour taxes per quarter741 k €Tax Board 2026 Q2
Cash0 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months38,5 m €+0%Tax Board, last 4 quarters
State taxes 12 months7,6 m €Tax Board, last 4 quarters
Quick check
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- VAT registered
Stability
Email right away on tax debt, bankruptcy or board changeRatingAA → AAA
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 0% vs a year earlier
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Board and owners
5 persons
| Board 1 | ||
|---|---|---|
| Riho Iskül2 companiesno tax debt | Personal ID ↗ | 10.06.2025 |
| Other persons 4 | ||
| Nasdaq CSD SE1983 companies149 with tax debt40 bankruptShare register keeper | Personal ID ↗ | 28.09.2017 |
| Imre Leetma2 companiesno tax debtProcurator | Personal ID ↗ | 27.12.2006 |
| Riho Iskül2 companiesno tax debtProcurator | Personal ID ↗ | 17.07.2023 |
| Urmas Kukk1 companyno tax debtProcurator | Personal ID ↗ | 27.12.2006 |
| Beneficial owners 1 | ||
| Bernd Scheifelemember of the senior management body, i.e. management or supervisory board member | 26.04.2023 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue19,4%
Labour taxes / revenue6,2%
Revenue per employee per month60 342 €
Gross salary (estimate)7 334 €
Net salary (estimate)5 669 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 11 947 636 € | ▲ 29% | 740 596 € | 2 321 118 € | 66 |
| 2026 Q1 | 5 756 042 € | ▼ 3% | 426 417 € | 1 082 260 € | 66 |
| 2025 Q4 | 10 509 007 € | ▲ 16% | 437 009 € | 2 031 637 € | 66 |
| 2025 Q3 | 10 276 876 € | ▼ 27% | 486 949 € | 2 120 401 € | 67 |
| 2025 Q2 | 9 266 879 € | ▼ 4% | 1 174 238 € | 2 394 393 € | 67 |
| 2025 Q1 | 5 948 501 € | ▼ 24% | 503 891 € | 1 019 334 € | 89 |
| 2024 Q4 | 9 022 750 € | ▼ 41% | 453 005 € | 1 509 409 € | 92 |
| 2024 Q3 | 14 081 441 € | ▼ 34% | 545 908 € | 3 484 416 € | 91 |
| 2024 Q2 | 9 673 980 € | ▼ 3% | 779 885 € | 1 835 367 € | 91 |
| 2024 Q1 | 7 799 746 € | ▼ 24% | 438 468 € | 810 835 € | 90 |
| 2023 Q4 | 15 276 706 € | ▼ 6% | 423 273 € | 2 000 417 € | 89 |
| 2023 Q3 | 21 242 850 € | ▲ 7% | 507 003 € | 2 298 874 € | 89 |
Show full history (18 quarters)
| 2023 Q2 | 9 979 424 € | ▼ 15% | 734 104 € | 1 770 696 € | 89 |
| 2023 Q1 | 10 211 565 € | ▲ 36% | 424 664 € | 998 296 € | 87 |
| 2022 Q4 | 16 311 041 € | 409 208 € | 1 702 168 € | 90 | |
| 2022 Q3 | 19 923 879 € | 463 251 € | 3 117 927 € | 89 | |
| 2022 Q2 | 11 800 982 € | 701 242 € | 1 843 074 € | 91 | |
| 2022 Q1 | 7 526 988 € | 367 501 € | 694 341 € | 91 |
Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0
Annual reports
5 yr
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 32,2 m € | ▲ 14% | 28,4 m € | ▼ 25% | 37,8 m € | ▼ 6% | 40,2 m € | ▲ 17% | 34,3 m € |
| Profit | 1,2 m € | ▲ 169% | 462 k € | ▼ 88% | 4,0 m € | ▲ 65× | 61 000 € | ▲ into profit | -2,7 m € |
| Profit margin | 3,9% | 1,6% | 10,5% | 0,2% | -8,0% | ||||
| Retained earnings | 23,3 m € | ▲ 2% | 22,8 m € | ▼ 19% | 28,2 m € | 0% | 28,1 m € | ▼ 31% | 40,9 m € |
| Cash | 0 € | 0 € | 0 € | 0 € | 0 € | ||||
| Current assets | 26,5 m € | ▲ 10% | 24,1 m € | ▼ 32% | 35,3 m € | ▲ 23% | 28,8 m € | ▼ 25% | 38,2 m € |
| Fixed assets | 8,3 m € | ▼ 6% | 8,8 m € | ▼ 6% | 9,4 m € | ▼ 3% | 9,6 m € | ▼ 8% | 10,4 m € |
| Assets | 34,8 m € | ▲ 6% | 32,9 m € | ▼ 26% | 44,7 m € | ▲ 16% | 38,4 m € | ▼ 21% | 48,6 m € |
| Current liabilities | 7,2 m € | ▲ 11% | 6,5 m € | ▼ 31% | 9,5 m € | ▲ 31% | 7,2 m € | ▼ 1% | 7,3 m € |
| Long-term liabilities | 608 k € | ▼ 13% | 699 k € | ▲ 11% | 631 k € | ▲ 12% | 563 k € | ▼ 24% | 744 k € |
| Total liabilities | 7,8 m € | ▲ 9% | 7,2 m € | ▼ 28% | 10,1 m € | ▲ 29% | 7,8 m € | ▼ 3% | 8,1 m € |
| Equity | 27,0 m € | ▲ 5% | 25,7 m € | ▼ 26% | 34,6 m € | ▲ 13% | 30,6 m € | ▼ 25% | 40,6 m € |
| Labour costs | -4,8 m € | ▲ 7% | -5,2 m € | ▼ 8% | -4,8 m € | ▼ 9% | -4,4 m € | ▼ 5% | -4,2 m € |
| Employees | 74 | ▼ 17% | 89 | ▲ 2% | 87 | ▼ 1% | 88 | ▼ 1% | 89 |
| Filed | 27.05.2026 | 20.05.2025 | 27.05.2024 | 15.06.2023 | 25.05.2022 | ||||
| Report | PDF ↓ | PDF ↓ | PDF ↓ | PDF ↓ | PDF ↓ |
▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0
Revenue by activity
2025
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Manufacture of cement main activity | 23511 | 26 513 437 € | 82% |
| Agents involved in the sale of a variety of goods | 46191 | 2 816 288 € | 9% |
| Operation of gravel and sand pits; mining of clays and kaolin | 08122 | 2 576 716 € | 8% |
| Treatment and disposal of non-hazardous waste | 38211 | 155 484 € | 0% |
| Rental and operating of own or leased real estate | 68201 | 95 814 € | 0% |
| Elektrienergia ja maagaasi maaklerite ja vahendajate tegevus | 35401 | 33 568 € | 0% |
2025 annual report, RIK open data
Real estate
e-kinnistusraamat
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Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data
Debts and court cases
clean
No tax debt · Tax Board 06.10.2026
Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.
Enforcement, payment orders and notices
clean
Official Announcements contain no enforcement, payment order or tax authority notices about the company.
Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.
State: transactions, tenders, grants
51 091 € makseid · 6 toetust
Transactions with state institutions
20262 507 €
202516 229 €
202414 363 €
202317 993 €
Largest payers
| Viru-Nigula Vallavalitsus | 33 195 € |
| Rakvere Vallavalitsus | 9 988 € |
| KLIIMAMINISTEERIUM | 4 000 € |
| Tallinna Tehnikaülikool | 2 507 € |
| Tallinna Loomaaed | 954 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 02.2026 | Tallinna Tehnikaülikool | Operating costs | Teadus- ja arendustegevus hariduses | 2 290 € |
| 01.2026 | Tallinna Tehnikaülikool | Operating costs | Teadus- ja arendustegevus hariduses | 217 € |
| 12.2025 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 671 € |
| 11.2025 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 463 € |
| 10.2025 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 248 € |
| 09.2025 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 743 € |
| 08.2025 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 446 € |
| 07.2025 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 1 595 € |
| 06.2025 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 9 227 € |
| 02.2025 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 1 152 € |
| 01.2025 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 1 683 € |
| 12.2024 | Toila Vallavalitsus | Operating costs | Road transport | 447 € |
| 11.2024 | Tallinna Loomaaed | Operating costs | Loomaaed | 456 € |
| 11.2024 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 123 € |
| 09.2024 | KLIIMAMINISTEERIUM | Muud toetused | Saaste vähendamine | 4 000 € |
| 07.2024 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 485 € |
| 06.2024 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 577 € |
| 05.2024 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 749 € |
| 02.2024 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 5 932 € |
| 01.2024 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 1 593 € |
| 12.2023 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 263 € |
| 11.2023 | Rakvere Vallavalitsus | Operating costs | Road transport | 6 330 € |
| 11.2023 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 2 148 € |
| 10.2023 | Rakvere Vallavalitsus | Operating costs | Road transport | 1 724 € |
| 10.2023 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 1 680 € |
| 09.2023 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 2 024 € |
| 08.2023 | Viru-Nigula Vallavalitsus | Operating costs | Street lighting | 108 € |
| 07.2023 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 133 € |
| 05.2023 | Rakvere Vallavalitsus | Operating costs | Road transport | 1 934 € |
| 05.2023 | Viru-Nigula Vallavalitsus | Operating costs | Road transport | 1 151 € |
| 04.2023 | Tallinna Loomaaed | Operating costs | Loomaaed | 498 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Toetuse saanud projektid toetus kokku 822 tuh €
| Projekt | Meede | Periood | Toetus | Välja makstud |
|---|---|---|---|---|
| AS Kunda Nordic Tsement rakendusuuringu projekt Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus | TA&I süsteemi kohaliku sotsiaalmajandusliku mõju suurendamine ja nutikas spetsialiseerumine kasvualade (IKT + tervis + ressursid) arendamiseks | 12.02.2021 – 31.12.2021 | 142 568 € | 285 136 € |
| Kunda Nordic Tsement AS ressursitõhususe projekt Lõpetatud · Sihtasutus Keskkonnainvesteeringute Keskus | Ettevõtete energia- ja ressursitõhusus | 31.12.2019 – 30.09.2022 | 678 985 € | 1 024 845 € |
| Arvutioskuste arendamine Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus | Teadmiste ja oskuste arendamise toetus | 23.05.2011 – 22.05.2012 | 2 008 € | |
| Koostööoskuste arendamine Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus | Teadmiste ja oskuste arendamise toetus | 08.04.2011 – 29.04.2011 | 19 000 € | |
| Teadmiste ja oskuste arendamine Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus | Teadmiste ja oskuste arendamise toetus | 08.03.2010 – 14.05.2010 | 9 063 € | |
| Enesekehtestamise ja kommunikatsiooni koolitus Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus | Inimressursi arendamine ettevõtete majandusliku konkurentsivõime suurendamiseks | 25.05.2007 – 30.04.2008 | 5 481 € |
Riigi Tugiteenuste Keskus, toetatud projektid
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
60
AS AlexelaNasdaq CSD SE555,0 m €BBEricsson Eesti AktsiaseltsNasdaq CSD SE416,6 m €AAAS SEB PankNasdaq CSD SE405,8 m €AAAktsiaselts METAPRINTNasdaq CSD SE85,8 m €AAAAS HANZA Mechanics TartuNasdaq CSD SE81,5 m €AAAERGO Insurance SENasdaq CSD SE80,6 m €AAAElke Tallinn ASNasdaq CSD SE62,0 m €AAAaktsiaselts ESTIKO - PLASTARNasdaq CSD SE48,2 m €AAAStockmann AktsiaseltsNasdaq CSD SE42,3 m €AAaktsiaselts PINUSNasdaq CSD SE29,6 m €AAAAktsiaselts BalbiinoNasdaq CSD SE29,5 m €AAAAktsiaselts Magnum VeterinaariaNasdaq CSD SE28,6 m €BBAktsiaselts KROONINGNasdaq CSD SE27,1 m €BInterchemie Werken De Adelaar Eesti aktsiaseltsNasdaq CSD SE25,5 m €BBBSchneider Electric Eesti ASNasdaq CSD SE24,9 m €BAktsiaselts TopautoNasdaq CSD SE21,6 m €AAAktsiaselts Lincona KonsultNasdaq CSD SE19,2 m €AAAAS All Media EestiNasdaq CSD SE17,2 m €AAAktsiaselts PAFERNasdaq CSD SE15,1 m €AAABaltyre Eesti ASNasdaq CSD SE14,8 m €AAAaktsiaselts PristisNasdaq CSD SE13,5 m €AAAAktsiaselts Viru ElektrikaubandusNasdaq CSD SE10,6 m €AAAktsiaselts STANDARDNasdaq CSD SE10,6 m €AAS Eesti LeivatööstusNasdaq CSD SE10,3 m €Aaktsiaselts LTTNasdaq CSD SE10,2 m €AAAMotoral Eesti AktsiaseltsNasdaq CSD SE8,6 m €AAktsiaselts Silmani ElekterNasdaq CSD SE8,0 m €Aaktsiaselts HALS TRADING - TNasdaq CSD SE6,8 m €Aaktsiaselts "Rauameister"Nasdaq CSD SE6,8 m €AAAktsiaselts "Erimell"Nasdaq CSD SE6,4 m €AAAAktsiaselts Taastusravikeskus ViikingNasdaq CSD SE5,8 m €AAAAktsiaselts Loo ElekterNasdaq CSD SE5,5 m €AAAaktsiaselts IKODORNasdaq CSD SE4,9 m €AAAktsiaselts ANTAARESNasdaq CSD SE4,7 m €AACaverion Eesti ASNasdaq CSD SE4,6 m €AAktsiaselts Kiviõli KaubahoovNasdaq CSD SE4,4 m €AAAktsiaselts Metsaküla PiimNasdaq CSD SE3,9 m €AAAaktsiaselts VÕRU VESINasdaq CSD SE3,4 m €AAAaktsiaselts TAUF-AUTONasdaq CSD SE2,9 m €AAAaktsiaselts CISTANasdaq CSD SE2,6 m €AAAPRIMULATOR EESTI AktsiaseltsNasdaq CSD SE2,2 m €AAARTT AktsiaseltsNasdaq CSD SE2,1 m €AAAAS Remedium Kalamaja ApteekNasdaq CSD SE1,7 m €AAaktsiaselts ESTIKONasdaq CSD SE1,6 m €AAAAktsiaselts Ekspress GruppNasdaq CSD SE1,4 m €AALEKON PROPERTY ASNasdaq CSD SE1,2 m €AAAAktsiaselts FotoluksNasdaq CSD SE1,1 m €BBBAktsiaselts LAVEXNasdaq CSD SE692 k €CAktsiaselts Peipsi KalameesNasdaq CSD SE498 k €AAAktsiaselts MihkliNasdaq CSD SE475 k €AAAS Tolaram InvestmentsNasdaq CSD SE380 k €AAAktsiaselts Projekt ENasdaq CSD SE198 k €AAAktsiaselts YearNasdaq CSD SE132 k €CRaisio Eesti AktsiaseltsNasdaq CSD SE120 k €ADeden-Invest AktsiaseltsNasdaq CSD SE51 638 €AKatus ASNasdaq CSD SE13 588 €Aaktsiaselts FaabulaNasdaq CSD SE0 €BBBAktsiaselts TalveaedNasdaq CSD SE · Likvideerimisel0 €CAktsiaselts SpratfilNasdaq CSD SE · Bankrupt0 €CAktsiaselts RoolidNasdaq CSD SE0 €
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Manufacture of cement
1
| # | Company | Revenue |
|---|---|---|
| 1 | Heidelberg Materials Kunda AS | 32,2 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Licences, domains
13 records
Activity licences (MTR and environmental)
| Field | Licence number | Valid from |
|---|---|---|
| Jäätmekäitleja registreering: Jäätmete taaskasutamine või kõrvaldamine - Aru-Lõuna lubjakivikarjäär | RE.JÄ/522342 | 18.07.2024 kuni 25.07.2032 |
| Keskkonnaluba: Kunda lubjakivimaardla Aru-Lõuna II lubjakivikarjäär | L.MK/329568 | 26.07.2017 kuni 25.07.2032 |
| Keskkonnaluba: Kunda lubjakivimaardla Toolse-Lääne lubjakivikarjäär | KMIN-124 | 04.02.2015 kuni 04.02.2045 |
| Keskkonnaluba: Ubja põlevkivi karjäär | L.ÕV/325723 | 02.01.2015 |
| Keskkonnaluba: Aru-Lõuna lubjakivi karjäär | L.ÕV/325654 | 01.01.2015 |
| Keskkonnaluba: Ubja põlevkivikarjäär, Ubja küla, Rakvere vald, Lääne-Virumaa | L.VV/324986 | 10.11.2014 kuni 20.06.2027 |
| Keskkonnaluba: Kunda Tsemenditehas | 18399 | 13.01.2012 |
| Omanikujärelevalve | EEO000984 | 22.08.2006 |
| Keskkonnaluba: Kunda savimaardla Mereäärne savikarjäär | KMIN-065 | 08.05.2005 kuni 30.03.2048 |
| Keskkonnaluba: Kunda lubjakivimaardla Aru-Lõuna lubjakivikarjäär | KMIN-050 | 08.08.2004 kuni 05.11.2028 |
| Keskkonnaluba: Eesti põlevkivimaardla Ubja põlevkivikarjäär | KMIN-037 | 15.09.2002 kuni 24.06.2027 |
Domains
| Domain | Source |
|---|---|
| heidelbergmaterials.com | |
| kunda.heidelbergmaterials.ee | Business Register |
History and notices
40
| Date | Type | Content |
|---|---|---|
| 27.07.2026 | Order to remedy deficiencies to correct non-entry data | |
| 16.06.2026 | Order to remedy deficiencies | |
| 10.06.2025 | Entry | Amendment entry |
| 03.06.2025 | Order to remedy deficiencies | Amendment entry |
| 29.05.2025 | Order to remedy deficiencies | Amendment entry |
| 12.07.2024 | Order to remedy deficiencies to correct non-entry data | Amendment entry |
| 28.06.2024 | Order to remedy deficiencies to correct non-entry data | Amendment entry |
| 25.07.2023 | Entry | Amendment entry |
| 17.07.2023 | Entry | Amendment entry |
| 04.07.2023 | Order to remedy deficiencies | Amendment entry |
| 22.01.2021 | Entry | Amendment entry |
| 22.01.2021 | Order to remedy deficiencies | Amendment entry |
| 19.10.2020 | Order to remedy deficiencies to correct non-entry data | |
| 15.11.2018 | Entry | Amendment entry |
| 15.11.2018 | Administrative order | Amendment entry |
| 13.02.2018 | Entry | Amendment entry |
| 19.01.2018 | Entry | Amendment entry |
| 05.12.2017 | Entry | Amendment entry |
| 28.09.2017 | Entry | Amendment entry |
| 10.02.2015 | Entry | Amendment entry |
| 19.06.2012 | Kättetoimetatav määrus | Toimiku dokumentide kontroll |
| 15.06.2012 | Kättetoimetatav määrus | Toimiku dokumentide kontroll |
| 02.05.2012 | Kandemäärus ex officio | Amendment entry |
| 21.06.2011 | Entry | Amendment entry |
| 18.06.2010 | Kättetoimetatav määrus | Toimiku dokumentide kontroll |
| 01.09.2009 | Entry | Second, constitutive merger entry (on the acquiring company's register card) |
| 06.08.2009 | Kättetoimetatav puuduste kõrvaldamise määrus | Second, constitutive merger entry (on the acquiring company's register card) |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 27.06.2008 | Entry | Amendment entry |
| 18.07.2007 | Entry | Amendment entry |
| 21.06.2007 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |
| 12.06.2007 | Entry | Amendment entry |
| 27.12.2006 | Entry | Amendment entry |
| 18.12.2006 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |
| 08.08.2005 | Jaatav kandeotsus | Amendment entry |
| 08.03.2004 | Jaatav kandeotsus | Amendment entry |
| 17.12.2003 | Jaatav kandeotsus | Kommertspandi kustutamiskanne |
| 17.12.2003 | Jaatav kandeotsus | Kommertspandi kustutamiskanne |
| 17.12.2003 | Jaatav kandeotsus | Kommertspandi kustutamiskanne |
| 25.09.2003 | Jaatav kandeotsus | Amendment entry |