ETENRU
RegisteredHarju County
Registry code
11444705
VAT number
EE101204381
Address
Harju maakond, Tallinn, Kesklinna linnaosa, Sakala tn 16a-3, 10141
Registered
31.10.2007 · 18 yrs
Activity
Motion picture, video and television programme distribution activities 59131
Capital
2 556 €
Email
a•••@a•••.ltLog in to see
Phone
+370 3•• ••••Log in to see
Website
www.acmefilm.lt from email
Business Register 08.10.2026
Sales revenue2,2 m €-15%2025 annual report
Profit28 381 €2025 annual report
Employees3Tax Board 2026 Q2
Average gross salary4 308 €estimate, Tax Board 2026 Q2
Labour taxes per quarter19 775 €Tax Board 2026 Q2
Cash81 751 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
Revenue 12 months4,0 m €-13%Tax Board, last 4 quarters
State taxes 12 months513 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 785 tuh €
1,3 M1,2 M686 k1,4 M1,2 M1,1 M976 k785 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
71 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 08.10.2026 · open data
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
RatingA → AA → BBB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 13% vs a year earlier
Email right away on tax debt, bankruptcy or board change
Add the rating badge to your website

The badge code is available to this company's verified account: verification uses a code we send to the company email in the Business Register. The badge updates itself and cannot be bought. Read more

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Audrius Dūdėnas2 companiesno tax debt10.12.1983 (42 a)Personal ID ↗21.06.2019
Stede Wyville Ingram1 companyno tax debt22.03.1970 (56 a)Personal ID ↗27.06.2019
Shareholders 1
UAB „ACME Film“100,0% 2 556 €10.07.2025
Beneficial owners 1
Žilvinas Naujokaskaudne osalus05.11.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue14,4%
Labour taxes / revenue2,5%
Revenue per employee per month87 275 €
Gross salary (estimate)4 308 €
Net salary (estimate)3 393 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2785 474 €▼ 45%19 775 €113 101 €3
2026 Q1976 128 €▲ 42%17 289 €125 890 €3
2025 Q41 104 904 €▼ 11%16 705 €130 504 €3
2025 Q31 180 876 €▼ 8%17 244 €143 126 €3
2025 Q21 422 649 €▼ 7%17 286 €192 631 €3
2025 Q1686 125 €▼ 59%18 007 €87 883 €3
2024 Q41 239 612 €▲ 17%13 093 €144 142 €3
2024 Q31 277 991 €▼ 32%18 986 €146 960 €3
2024 Q21 528 939 €▲ 24%15 126 €181 854 €3
2024 Q11 691 899 €▲ 146%19 702 €195 485 €3
2023 Q41 056 429 €▲ 8%13 650 €111 574 €3
2023 Q31 868 324 €▲ 124%17 079 €193 907 €3
Show full history (18 quarters)
2023 Q21 232 824 €▲ 37%14 362 €129 062 €3
2023 Q1687 269 €▼ 28%17 370 €76 794 €3
2022 Q4981 605 €12 459 €105 363 €3
2022 Q3835 794 €12 181 €89 094 €3
2022 Q2899 759 €11 373 €95 330 €3
2022 Q1952 534 €11 880 €103 261 €3

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
Build report

20252024202320222021
Sales revenue2,2 m €▼ 15%2,6 m €▼ 2%2,7 m €▲ 63%1,6 m €▲ 66%988 k €
Profit28 381 €▼ 69%90 599 €▲ 212%29 079 €▲ into profit-11 761 €▼ into loss90 050 €
Profit margin1,3%3,4%1,1%-0,7%9,1%
Retained earnings54 144 €▼ 15%63 545 €▼ 25%84 466 €▼ 12%96 227 €▲ 16×6 177 €
Cash81 751 €▼ 19%101 k €▼ 38%163 k €▲ 3%158 k €▲ 56%101 k €
Current assets418 k €▲ 18%353 k €▼ 38%567 k €▲ 111%268 k €▼ 28%374 k €
Fixed assets1 765 €▼ 40%2 961 €▲ 26%2 357 €▲ 16×150 €▼ 72%541 €
Assets419 k €▲ 18%356 k €▼ 37%569 k €▲ 112%268 k €▼ 28%375 k €
Current liabilities334 k €▲ 68%199 k €▼ 56%453 k €▲ 150%181 k €▼ 34%276 k €
Total liabilities334 k €▲ 68%199 k €▼ 56%453 k €▲ 150%181 k €▼ 34%276 k €
Equity85 337 €▼ 46%157 k €▲ 35%116 k €▲ 33%87 278 €▼ 12%99 039 €
Labour costs-161 k €▼ 1%-160 k €▼ 3%-154 k €▼ 22%-127 k €▼ 12%-113 k €
Employees30%30%30%30%3
Filed21.04.202629.04.202515.05.202404.05.202318.05.2022
ReportPDF ↓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
ActivityEMTAKSales revenueOsa
Motion picture, video and television programme distribution activities main activity591312 240 497 €100%

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 08.10.2026

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

480 tuh € makseid

Transactions with state institutions

202692 342 €
2025110 k €
2024120 k €
2023158 k €

Largest payers

SA Rakvere Teatrimaja117 798 €
OÜ Tallinnfilm94 725 €
SA Eesti Filmi Instituut72 500 €
Eesti Rahvusringhääling44 014 €
SA Võru Kannel41 586 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Lasnamäe Linnaosa ValitsusOperating costsLeisure events608 €
08.2026SA Rakvere TeatrimajaOperating costsTheatres474 €
08.2026OÜ TallinnfilmOperating costsAudiovisual, incl. cinema351 €
08.2026SA Võru KannelOperating costsFolk culture184 €
07.2026SA Eesti Filmi InstituutMuud toetusedAudiovisual, incl. cinema34 200 €
07.2026OÜ TallinnfilmOperating costsAudiovisual, incl. cinema1 189 €
07.2026Rapla VallavalitsusOperating costsFolk culture740 €
07.2026Lasnamäe Linnaosa ValitsusOperating costsLeisure events608 €
07.2026SA Eesti Filmi InstituutOperating costsAudiovisual, incl. cinema550 €
07.2026SA Võru KannelOperating costsFolk culture479 €
07.2026SA Rakvere TeatrimajaOperating costsTheatres424 €
07.2026Paide LinnavalitsusOperating costsFolk culture120 €
07.2026Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema119 €
06.2026SA Rakvere TeatrimajaOperating costsTheatres733 €
06.2026OÜ TallinnfilmOperating costsAudiovisual, incl. cinema466 €
06.2026Põlva VallavalitsusOperating costsFolk culture252 €
06.2026SA Võru KannelOperating costsFolk culture231 €
06.2026Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema198 €
06.2026Mustamäe Kultuurikeskus KajaOperating costsFolk culture186 €
06.2026Saarde VallavalitsusOperating costsFolk culture146 €
06.2026Rapla VallavalitsusOperating costsFolk culture129 €
05.2026SA Rakvere TeatrimajaOperating costsTheatres1 532 €
05.2026SA Võru KannelOperating costsFolk culture398 €
05.2026Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema372 €
05.2026Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema262 €
05.2026OÜ TallinnfilmOperating costsAudiovisual, incl. cinema223 €
05.2026Mustamäe Kultuurikeskus KajaOperating costsFolk culture186 €
05.2026Rapla VallavalitsusOperating costsFolk culture178 €
05.2026Põlva VallavalitsusOperating costsFolk culture110 €
04.2026SA Rakvere TeatrimajaOperating costsTheatres3 993 €
04.2026OÜ TallinnfilmOperating costsAudiovisual, incl. cinema2 192 €
04.2026Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema2 004 €
04.2026SA Võru KannelOperating costsFolk culture1 752 €
04.2026Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema811 €
04.2026Põlva VallavalitsusOperating costsFolk culture630 €
04.2026Paide LinnavalitsusOperating costsFolk culture578 €
04.2026Rapla VallavalitsusOperating costsFolk culture414 €
04.2026Mustamäe Kultuurikeskus KajaOperating costsFolk culture372 €
04.2026Jõgeva VallavalitsusOperating costsFolk culture361 €
04.2026Valga VallavalitsusOperating costsAudiovisual, incl. cinema346 €
04.2026Lääneranna VallavalitsusOperating costsFolk culture286 €
04.2026Tapa VallavalitsusOperating costsFolk culture265 €
04.2026Saarde VallavalitsusOperating costsFolk culture113 €
03.2026SA Rakvere TeatrimajaOperating costsTheatres4 592 €
03.2026OÜ TallinnfilmOperating costsAudiovisual, incl. cinema2 722 €
03.2026Rapla VallavalitsusOperating costsFolk culture1 854 €
03.2026SA Võru KannelOperating costsFolk culture1 820 €
03.2026Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema1 344 €
03.2026Paide LinnavalitsusOperating costsFolk culture882 €
03.2026Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema650 €
03.2026Põlva VallavalitsusOperating costsFolk culture410 €
03.2026Valga VallavalitsusOperating costsAudiovisual, incl. cinema271 €
03.2026Mustvee VallavalitsusOperating costsFolk culture200 €
03.2026Jõgeva VallavalitsusOperating costsFolk culture194 €
03.2026Tapa VallavalitsusOperating costsFolk culture127 €
02.2026SA Rakvere TeatrimajaOperating costsTheatres3 373 €
02.2026OÜ TallinnfilmOperating costsAudiovisual, incl. cinema1 792 €
02.2026SA Võru KannelOperating costsFolk culture662 €
02.2026Rapla VallavalitsusOperating costsFolk culture606 €
02.2026Mustamäe Kultuurikeskus KajaOperating costsFolk culture186 €
02.2026Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema156 €
02.2026Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema156 €
02.2026Põhja-Pärnumaa VallavalitsusOperating costsFolk culture150 €
01.2026SA Rakvere TeatrimajaOperating costsTheatres2 928 €
01.2026OÜ TallinnfilmOperating costsAudiovisual, incl. cinema2 360 €
01.2026Rapla VallavalitsusOperating costsFolk culture1 246 €
01.2026Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema1 106 €
01.2026SA Võru KannelOperating costsFolk culture1 064 €
01.2026Paide LinnavalitsusOperating costsFolk culture351 €
01.2026Valga VallavalitsusOperating costsAudiovisual, incl. cinema293 €
01.2026Mustamäe Kultuurikeskus KajaOperating costsFolk culture186 €
01.2026Põhja-Pärnumaa VallavalitsusOperating costsFolk culture177 €
01.2026Saarde VallavalitsusOperating costsFolk culture170 €
01.2026Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema154 €
01.2026Lääneranna VallavalitsusOperating costsFolk culture150 €
01.2026Jõgeva VallavalitsusOperating costsFolk culture142 €
01.2026Põlva VallavalitsusOperating costsFolk culture104 €
12.2025SA Rakvere TeatrimajaOperating costsTheatres1 009 €
12.2025SA Võru KannelOperating costsFolk culture1 003 €
12.2025OÜ TallinnfilmOperating costsAudiovisual, incl. cinema812 €
12.2025Rapla VallavalitsusOperating costsFolk culture528 €
12.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema204 €
12.2025Mustamäe Kultuurikeskus KajaOperating costsFolk culture186 €
12.2025Paide LinnavalitsusOperating costsFolk culture149 €
12.2025Põhja-Pärnumaa VallavalitsusOperating costsFolk culture137 €
12.2025Põlva VallavalitsusOperating costsFolk culture116 €
11.2025Eesti RahvusringhäälingOperating costsBroadcasting and publishing services27 094 €
11.2025SA Rakvere TeatrimajaOperating costsTheatres945 €
11.2025OÜ TallinnfilmOperating costsAudiovisual, incl. cinema790 €
11.2025SA Võru KannelOperating costsFolk culture427 €
11.2025Rapla VallavalitsusOperating costsFolk culture309 €
11.2025Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema246 €
11.2025Tapa VallavalitsusOperating costsFolk culture232 €
11.2025Mustamäe Kultuurikeskus KajaOperating costsFolk culture186 €
11.2025Põhja-Pärnumaa VallavalitsusOperating costsFolk culture186 €
11.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema153 €
10.2025SA Rakvere TeatrimajaOperating costsTheatres3 160 €
10.2025OÜ TallinnfilmOperating costsAudiovisual, incl. cinema963 €
10.2025SA Võru KannelOperating costsFolk culture791 €
10.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema354 €
10.2025Rapla VallavalitsusOperating costsFolk culture314 €
10.2025Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema246 €
10.2025Mustamäe Kultuurikeskus KajaOperating costsFolk culture186 €
10.2025Põhja-Pärnumaa VallavalitsusOperating costsFolk culture132 €
10.2025Paide LinnavalitsusOperating costsFolk culture109 €
09.2025SA Rakvere TeatrimajaOperating costsTheatres2 532 €
09.2025OÜ TallinnfilmOperating costsAudiovisual, incl. cinema1 201 €
09.2025SA Võru KannelOperating costsFolk culture616 €
09.2025Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema547 €
09.2025SA Eesti Filmi InstituutMuud toetusedAudiovisual, incl. cinema300 €
09.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema163 €
08.2025SA Rakvere TeatrimajaOperating costsTheatres1 528 €
08.2025SA Võru KannelOperating costsFolk culture673 €
08.2025Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema236 €
08.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema200 €
08.2025Rapla VallavalitsusOperating costsFolk culture146 €
07.2025SA Rakvere TeatrimajaOperating costsTheatres1 587 €
07.2025OÜ TallinnfilmOperating costsAudiovisual, incl. cinema713 €
07.2025Rapla VallavalitsusOperating costsFolk culture674 €
07.2025SA Võru KannelOperating costsFolk culture614 €
07.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema191 €
07.2025Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema147 €
07.2025Paide LinnavalitsusOperating costsFolk culture133 €
06.2025SA Rakvere TeatrimajaOperating costsTheatres1 520 €
06.2025SA Võru KannelOperating costsFolk culture692 €
06.2025Mustamäe Kultuurikeskus KajaOperating costsFolk culture488 €
06.2025OÜ TallinnfilmOperating costsAudiovisual, incl. cinema459 €
06.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema172 €
06.2025Rapla VallavalitsusOperating costsFolk culture116 €
05.2025SA Rakvere TeatrimajaOperating costsTheatres8 112 €
05.2025Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema2 950 €
05.2025SA Võru KannelOperating costsFolk culture2 759 €
05.2025Rapla VallavalitsusOperating costsFolk culture1 642 €
05.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema1 284 €
05.2025OÜ TallinnfilmOperating costsAudiovisual, incl. cinema1 109 €
05.2025Paide LinnavalitsusOperating costsFolk culture1 041 €
05.2025Põlva VallavalitsusOperating costsFolk culture582 €
05.2025Valga VallavalitsusOperating costsAudiovisual, incl. cinema512 €
05.2025Tapa VallavalitsusOperating costsFolk culture482 €
05.2025Lääneranna VallavalitsusOperating costsFolk culture244 €
05.2025Põhja-Pärnumaa VallavalitsusOperating costsFolk culture224 €
05.2025Jõgeva VallavalitsusOperating costsFolk culture102 €
04.2025SA Rakvere TeatrimajaOperating costsTheatres2 289 €
04.2025OÜ TallinnfilmOperating costsAudiovisual, incl. cinema2 089 €
04.2025SA Võru KannelOperating costsFolk culture654 €
04.2025Rapla VallavalitsusOperating costsFolk culture458 €
04.2025Paide LinnavalitsusOperating costsFolk culture457 €
04.2025Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema285 €
04.2025Mustamäe Kultuurikeskus KajaOperating costsFolk culture244 €
04.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema220 €
04.2025Põlva VallavalitsusOperating costsFolk culture132 €
04.2025Valga VallavalitsusOperating costsAudiovisual, incl. cinema115 €
03.2025OÜ TallinnfilmOperating costsAudiovisual, incl. cinema2 090 €
03.2025SA Rakvere TeatrimajaOperating costsTheatres1 932 €
03.2025Haapsalu KultuurikeskusOperating costsFolk culture426 €
03.2025SA Võru KannelOperating costsFolk culture381 €
03.2025SA Eesti Filmi InstituutMuud toetusedAudiovisual, incl. cinema285 €
03.2025Mustamäe Kultuurikeskus KajaOperating costsFolk culture244 €
03.2025Rapla VallavalitsusOperating costsFolk culture186 €
03.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema160 €
02.2025SA Eesti Filmi InstituutMuud toetusedAudiovisual, incl. cinema5 700 €
02.2025OÜ TallinnfilmOperating costsAudiovisual, incl. cinema2 562 €
02.2025SA Rakvere TeatrimajaOperating costsTheatres2 244 €
02.2025Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema744 €
02.2025Rapla VallavalitsusOperating costsFolk culture595 €
02.2025SA Võru KannelOperating costsFolk culture473 €
02.2025Paide LinnavalitsusOperating costsFolk culture263 €
02.2025Põlva VallavalitsusOperating costsFolk culture256 €
02.2025Mustamäe Kultuurikeskus KajaOperating costsFolk culture244 €
02.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema192 €
02.2025Põhja-Pärnumaa VallavalitsusOperating costsFolk culture103 €
01.2025OÜ TallinnfilmOperating costsAudiovisual, incl. cinema3 956 €
01.2025SA Rakvere TeatrimajaOperating costsTheatres988 €
01.2025SA Võru KannelOperating costsFolk culture336 €
01.2025Mustamäe Kultuurikeskus KajaOperating costsFolk culture244 €
01.2025Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema206 €
01.2025Rapla VallavalitsusOperating costsFolk culture196 €
01.2025Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema151 €
01.2025Põhja-Pärnumaa VallavalitsusOperating costsFolk culture100 €
12.2024SA Rakvere TeatrimajaOperating costsTheatres3 266 €
12.2024OÜ TallinnfilmOperating costsAudiovisual, incl. cinema1 009 €
12.2024SA Eesti Filmi InstituutMuud toetusedAudiovisual, incl. cinema950 €
12.2024Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema684 €
12.2024SA Võru KannelOperating costsFolk culture640 €
12.2024Paide LinnavalitsusOperating costsFolk culture381 €
12.2024Märjamaa VallavalitsusOperating costsAudiovisual, incl. cinema361 €
12.2024Rapla VallavalitsusOperating costsFolk culture351 €
12.2024Tapa VallavalitsusOperating costsFolk culture333 €
12.2024Valga VallavalitsusOperating costsAudiovisual, incl. cinema321 €
12.2024Põlva VallavalitsusOperating costsFolk culture319 €
12.2024Mustamäe Kultuurikeskus KajaOperating costsFolk culture244 €
12.2024Põhja-Pärnumaa VallavalitsusOperating costsFolk culture174 €
12.2024Kadrina VallavalitsusOperating costsLibraries100 €
11.2024SA Eesti Filmi InstituutMuud toetusedAudiovisual, incl. cinema5 415 €
11.2024SA Rakvere TeatrimajaOperating costsTheatres2 796 €
11.2024OÜ TallinnfilmOperating costsAudiovisual, incl. cinema1 631 €
11.2024SA Võru KannelOperating costsFolk culture878 €
11.2024Rapla VallavalitsusOperating costsFolk culture712 €
11.2024Haapsalu KultuurikeskusOperating costsAudiovisual, incl. cinema532 €
11.2024Valga VallavalitsusOperating costsAudiovisual, incl. cinema417 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

0

No linked companies found

Top 20 in activity: Motion picture, video and television programme distribution activities

20

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Domains

1 records

Domains

DomainSource
acmefilm.ltemail

History and notices

14
DateTypeContent
10.07.2025EntryAmendment entry
15.05.2024Administrative order
01.09.2023EntryAmendment entry
05.07.2019EntryAmendment entry
27.06.2019EntryAmendment entry
21.06.2019EntryAmendment entry
23.05.2019EntryAmendment entry
13.03.2018EntryMuutmiskanne ÄS § 525 lg 2 alusel
17.01.2018EntryAmendment entry
17.09.2014EntryMuutmiskanne ÄS § 525 lg 2 alusel
09.02.2012EntryAmendment entry
19.11.2009EntryAmendment entry
31.10.2007EntryFirst entry
24.10.2007Kättetoimetatav puuduste kõrvaldamise määrusFirst entry