ETENRU

Eterna Koolituskeskus OÜ

RegisteredHarju County
Registry code
11648744
VAT number
EE101387130
Address
Harju maakond, Tallinn, Mustamäe linnaosa, Pöörise tn 18-35, 13520
Registered
13.05.2009 · 17 yrs
Activity
Other education n.e.c. 85599
Capital
2 556 €
Email
i•••@e•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.eterna.ee from email
Business Register 05.10.2026
Sales revenue451 k €-27%2025 annual report
Profit30 359 €2025 annual report
Employees29Tax Board 2026 Q2
Average gross salary749 €estimate, Tax Board 2026 Q2
Labour taxes per quarter33 211 €Tax Board 2026 Q2
Cash683 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months479 k €-8%Tax Board, last 4 quarters
State taxes 12 months211 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 147 tuh €
86 k207 k109 k119 k66 k146 k120 k147 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AA
Very good, low risk
87 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · 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
RatingAAA → AA
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 8% vs a year earlier
Notification when something changes
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

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Jelena Tihhonova3 companiesno tax debtPersonal ID ↗19.05.2022
Shareholders 2
Andrey Yakubov50,0% 1 278 €02.09.2023
Jelena Tihhonova50,0% 1 278 €02.09.2023
Beneficial owners 2
Andrey Yakubovdirect holding30.10.2018
Jelena Tihhonova3 companiesno tax debtdirect holding29.06.2022

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue44,4%
Labour taxes / revenue22,5%
Revenue per employee per month1 694 €
Gross salary (estimate)749 €
Net salary (estimate)717 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2147 373 €▲ 24%33 211 €65 392 €29
2026 Q1119 589 €▲ 10%31 467 €56 807 €29
2025 Q4145 553 €▼ 30%22 709 €53 873 €29
2025 Q366 196 €▼ 23%22 041 €34 447 €27
2025 Q2118 638 €▼ 30%33 766 €56 240 €36
2025 Q1109 000 €▼ 38%35 586 €54 969 €36
2024 Q4206 532 €▲ 33%26 860 €59 268 €34
2024 Q386 327 €▼ 24%31 054 €47 996 €37
2024 Q2170 686 €▼ 9%41 390 €71 735 €37
2024 Q1175 447 €▲ 12%49 076 €118 866 €39
2023 Q4155 039 €▼ 10%25 286 €51 296 €37
2023 Q3113 597 €▼ 15%31 291 €46 746 €31
Show full history (18 quarters)
2023 Q2186 759 €▼ 5%34 505 €64 516 €31
2023 Q1156 165 €▼ 8%32 243 €58 851 €29
2022 Q4172 497 €30 582 €58 591 €38
2022 Q3132 865 €38 646 €101 220 €38
2022 Q2197 219 €37 036 €70 510 €36
2022 Q1170 496 €34 659 €64 336 €38

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 revenue451 k €▼ 27%621 k €▲ 7%582 k €▼ 13%672 k €▼ 10%743 k €
Profit30 359 €▼ 80%155 k €▲ 111%73 336 €▼ 43%128 k €▼ 54%277 k €
Profit margin6,7%24,9%12,6%19,0%37,3%
Retained earnings686 k €▲ 29%532 k €▲ 16%459 k €▼ 14%531 k €▲ 18%449 k €
Cash683 k €▲ 1%677 k €▲ 12%607 k €▼ 6%646 k €▼ 11%726 k €
Current assets740 k €▲ 4%712 k €▲ 14%622 k €▼ 11%696 k €▼ 9%761 k €
Fixed assets30 382 €▼ 18%37 158 €▲ 132%16 009 €▼ 25%21 335 €▼ 20%26 661 €
Assets770 k €▲ 3%749 k €▲ 17%638 k €▼ 11%717 k €▼ 9%788 k €
Current liabilities51 037 €▼ 15%60 057 €▼ 42%103 k €▲ 84%56 233 €▼ 4%58 656 €
Total liabilities51 037 €▼ 15%60 057 €▼ 42%103 k €▲ 84%56 233 €▼ 4%58 656 €
Equity719 k €▲ 4%689 k €▲ 29%534 k €▼ 19%661 k €▼ 9%729 k €
Labour costs-275 k €▲ 20%-342 k €▼ 5%-327 k €▲ 4%-340 k €▲ 1%-343 k €
Employees90%9▼ 10%100%10▲ 25%8
Filed16.06.202628.06.202527.06.202406.06.202329.06.2022
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
Other education n.e.c. main activity85599450 743 €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 05.10.2026

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

1,7 mln € makseid · 1 tenders

Transactions with state institutions

2026298 k €
2025367 k €
2024543 k €
2023477 k €

Largest payers

Eesti Töötukassa1 510 743 €
Tallinna Suur-Pae Lasteaed 35 397 €
Tallinna Mustakivi Lasteaed 26 189 €
Integratsiooni SA10 664 €
Tallinna Pae Lasteaed 10 285 €
All payments by month
MonthPayerTypeFieldAmount
09.2026Eesti TöötukassaOperating costsSocial protection of the unemployed26 248 €
08.2026Eesti TöötukassaOperating costsSocial protection of the unemployed20 675 €
08.2026MTÜ Ida-Virumaa Omavalitsuste LiitOperating costsOther social protection, incl. administration1 265 €
07.2026Eesti TöötukassaOperating costsSocial protection of the unemployed28 654 €
06.2026Eesti TöötukassaOperating costsSocial protection of the unemployed40 392 €
06.2026SisekaitseakadeemiaOperating costsTertiary education2 678 €
06.2026Tallinna Humanitaargümnaasium Operating costsBasic and general secondary education614 €
06.2026AS Eesti RaudteeOperating costsRail transport561 €
06.2026Kohtla-Järve LinnavalitsusOperating costsYouth hobby education and activities342 €
06.2026HäirekeskusOperating costsRescue services223 €
05.2026Eesti TöötukassaOperating costsSocial protection of the unemployed46 699 €
05.2026Integratsiooni SAOperating costsOther leisure, culture, religion, incl. administration1 984 €
05.2026MTÜ Ida-Virumaa Omavalitsuste LiitOperating costsOther social protection, incl. administration1 624 €
05.2026AS Eesti RaudteeOperating costsRail transport271 €
04.2026Eesti TöötukassaOperating costsSocial protection of the unemployed39 300 €
04.2026MTÜ Ida-Virumaa Omavalitsuste LiitOperating costsOther social protection, incl. administration1 856 €
04.2026Rakvere VallavalitsusOperating costsBasic and general secondary education506 €
04.2026AS Eesti RaudteeOperating costsRail transport236 €
04.2026Kohtla-Järve LinnavalitsusOperating costsBasic and general secondary education156 €
04.2026Narva Lasteaed PäikeneOperating costsPre-school education112 €
03.2026Eesti TöötukassaOperating costsSocial protection of the unemployed22 309 €
03.2026MTÜ Ida-Virumaa Omavalitsuste LiitOperating costsOther social protection, incl. administration663 €
03.2026Jõhvi VallavalitsusOperating costsFolk culture112 €
02.2026Eesti TöötukassaOperating costsSocial protection of the unemployed24 050 €
02.2026Integratsiooni SAOperating costsOther leisure, culture, religion, incl. administration8 680 €
02.2026AS Eesti RaudteeOperating costsRail transport1 440 €
02.2026MTÜ Ida-Virumaa Omavalitsuste LiitOperating costsOther social protection, incl. administration663 €
02.2026Kohtla-Järve LinnavalitsusOperating costsSport130 €
01.2026Eesti TöötukassaOperating costsSocial protection of the unemployed25 751 €
12.2025Eesti TöötukassaOperating costsSocial protection of the unemployed44 601 €
12.2025SisekaitseakadeemiaOperating costsTertiary education2 678 €
12.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed552 €
11.2025Eesti TöötukassaOperating costsSocial protection of the unemployed36 938 €
11.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed425 €
11.2025Jõhvi VallavalitsusOperating costsSport174 €
11.2025Narva Vanalinna PõhikoolOperating costsBasic and general secondary education104 €
10.2025Eesti TöötukassaOperating costsSocial protection of the unemployed26 115 €
10.2025AS Eesti RaudteeOperating costsRail transport198 €
09.2025Eesti TöötukassaOperating costsSocial protection of the unemployed7 391 €
09.2025AS Eesti RaudteeOperating costsRail transport1 431 €
08.2025Eesti TöötukassaOperating costsSocial protection of the unemployed22 797 €
08.2025AS Eesti RaudteeOperating costsRail transport1 062 €
07.2025Eesti TöötukassaOperating costsSocial protection of the unemployed29 647 €
07.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed1 189 €
06.2025Eesti TöötukassaOperating costsSocial protection of the unemployed27 623 €
06.2025Maardu LinnavalitsusOperating costsBasic and general secondary education2 092 €
06.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed425 €
05.2025Eesti TöötukassaOperating costsSocial protection of the unemployed37 490 €
05.2025Tallinna Haabersti Gümnaasium Operating costsBasic and general secondary education437 €
05.2025Narva KeeltelütseumOperating costsBasic and general secondary education218 €
05.2025Sillamäe LinnavalitsusOperating costsSport205 €
05.2025Tallinna Nõmme Gümnaasium Operating costsBasic and general secondary education195 €
04.2025Eesti TöötukassaOperating costsSocial protection of the unemployed32 545 €
04.2025Tallinna Raadiku Lasteaed Operating costsPre-school education1 276 €
04.2025Narva Vanalinna PõhikoolOperating costsBasic and general secondary education964 €
03.2025Eesti TöötukassaOperating costsSocial protection of the unemployed25 207 €
03.2025Narva 6. KoolOperating costsBasic and general secondary education1 647 €
03.2025Narva Vanalinna PõhikoolOperating costsBasic and general secondary education232 €
03.2025Tallinna TehnikaülikoolOperating costsTertiary education195 €
02.2025Eesti TöötukassaOperating costsSocial protection of the unemployed29 164 €
02.2025Tartu Lasteaed ANNIKEOperating costsPre-school education1 275 €
02.2025Kohtla-Järve LinnavalitsusOperating costsFolk culture482 €
02.2025Narva Kultuurimaja RugodivOperating costsFolk culture116 €
01.2025Eesti TöötukassaOperating costsSocial protection of the unemployed28 814 €
01.2025Tallinna Raadiku Lasteaed Operating costsPre-school education578 €
01.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed436 €
01.2025Tallinna Päevalille Lasteaed Operating costsPre-school education188 €
12.2024Eesti TöötukassaOperating costsSocial protection of the unemployed39 893 €
12.2024Narva Linnavalitsuse KultuuriosakondOperating costsOther leisure, culture, religion, incl. administration4 685 €
12.2024Maardu LinnavalitsusOperating costsBasic and general secondary education1 704 €
12.2024Tallinna Linnamäe Lasteaed Operating costsPre-school education964 €
12.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed339 €
12.2024Narva LinnakantseleiOperating costsMunicipal government279 €
12.2024Narva Lasteaed PõngerjasOperating costsPre-school education100 €
12.2024Narva Lasteaed CipollinoOperating costsPre-school education100 €
12.2024Narva Lasteaed PotsatajaOperating costsPre-school education100 €
11.2024Eesti TöötukassaOperating costsSocial protection of the unemployed28 043 €
11.2024AS HoolekandeteenusedOperating costsSpecial care services for disabled persons2 500 €
11.2024Narva Vanalinna PõhikoolOperating costsBasic and general secondary education1 159 €
11.2024Sillamäe LinnavalitsusOperating costsBasic and general secondary education450 €
11.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed380 €
10.2024Eesti TöötukassaOperating costsSocial protection of the unemployed18 696 €
10.2024Kohtla-Järve LinnavalitsusOperating costsPre-school education7 133 €
10.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed410 €
10.2024SA Sillamäe HaiglaOperating costsGeneral medical services218 €
09.2024Eesti TöötukassaOperating costsSocial protection of the unemployed19 934 €
09.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed357 €
08.2024Eesti TöötukassaOperating costsSocial protection of the unemployed27 611 €
08.2024Narva Lasteaed KäokeOperating costsPre-school education1 656 €
08.2024Narva Lasteaed SipsikOperating costsPre-school education1 609 €
08.2024Narva Vanalinna LasteaedOperating costsPre-school education730 €
08.2024Narva Lasteaed SädemekeOperating costsPre-school education600 €
08.2024Narva Lasteaed KirsikeOperating costsPre-school education540 €
08.2024Narva Lasteaed PõngerjasOperating costsPre-school education496 €
08.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed324 €
08.2024AS Eesti RaudteeOther operating expensesRail transport146 €
07.2024Eesti TöötukassaOperating costsSocial protection of the unemployed33 077 €
07.2024SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services1 476 €
07.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed545 €
06.2024Eesti TöötukassaOperating costsSocial protection of the unemployed36 485 €
06.2024Tallinna Suur-Pae Lasteaed Operating costsPre-school education9 496 €
06.2024AS Eesti RaudteeOther operating expensesRail transport494 €
06.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed410 €
05.2024Eesti TöötukassaOperating costsSocial protection of the unemployed44 382 €
05.2024Tallinna Mustakivi Lasteaed Operating costsPre-school education2 642 €
05.2024Tallinna Pae Lasteaed Operating costsPre-school education989 €
05.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed410 €
04.2024Eesti TöötukassaOperating costsSocial protection of the unemployed44 988 €
04.2024Tallinna Suur-Pae Lasteaed Operating costsPre-school education10 061 €
04.2024Tallinna Pae Lasteaed Operating costsGeneral transfers within government4 515 €
04.2024Tallinna Mustakivi Lasteaed Operating costsPre-school education3 171 €
04.2024Tallinna Asunduse Lasteaed Operating costsPre-school education1 476 €
04.2024Tallinna Raadiku Lasteaed Operating costsPre-school education1 391 €
04.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed410 €
03.2024Eesti TöötukassaOperating costsSocial protection of the unemployed102 499 €
03.2024Tallinna Mustakivi Lasteaed Operating costsPre-school education3 171 €
03.2024Tallinna Suur-Pae Lasteaed Operating costsPre-school education2 669 €
03.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed820 €
03.2024Narva Lasteaed KirsikeOperating costsPre-school education330 €
02.2024Eesti TöötukassaOperating costsSocial protection of the unemployed49 336 €
02.2024Tallinna Mustakivi Lasteaed Operating costsPre-school education3 171 €
02.2024Tallinna Pae Lasteaed Operating costsPre-school education2 561 €
02.2024SA Ida-Viru KeskhaiglaOperating costsGeneral hospital services634 €
02.2024Narva Lasteaed KirsikeOperating costsPre-school education270 €
02.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed253 €
01.2024Tallinna Suur-Pae Lasteaed Operating costsPre-school education12 885 €
01.2024Eesti TöötukassaOperating costsSocial protection of the unemployed6 415 €
01.2024Tallinna Suur-Pae Lasteaed Labour costsPre-school education286 €
01.2024Jõhvi VallavalitsusOperating costsBasic and general secondary education127 €
12.2023Eesti TöötukassaOperating costsSocial protection of the unemployed65 078 €
12.2023Narva Linnavalitsuse KultuuriosakondOperating costsOther leisure, culture, religion, incl. administration3 503 €
12.2023Narva Lasteaed SipsikOperating costsPre-school education1 589 €
12.2023Narva Lasteaed VikerkaarOperating costsPre-school education1 368 €
12.2023Narva Lasteaed MuinasjuttOperating costsPre-school education1 218 €
12.2023Tallinna Mustakivi Lasteaed Operating costsPre-school education1 170 €
12.2023Narva Lasteaed KirsikeOperating costsPre-school education686 €
12.2023Tallinna Pae Lasteaed Operating costsPre-school education396 €
12.2023Narva Lasteaed PääsukeOperating costsPre-school education285 €
12.2023Narva Vanalinna LasteaedOperating costsPre-school education236 €
12.2023Narva Soldino KoolOperating costsBasic and general secondary education140 €
11.2023Eesti TöötukassaOperating costsSocial protection of the unemployed19 234 €
11.2023VÄLISMINISTEERIUMOperating costsForeign policy2 934 €
11.2023Tallinna Mustakivi Lasteaed Operating costsPre-school education2 859 €
11.2023Narva Kesklinna KoolOperating costsBasic and general secondary education280 €
11.2023Narva Täiskasvanute KoolOperating costsBasic and general secondary education280 €
11.2023Narva Lasteaed SipsikOperating costsPre-school education236 €
11.2023Narva Lasteaed KäokeOperating costsPre-school education236 €
11.2023Narva Lasteaed SädemekeOperating costsPre-school education236 €
11.2023Narva Lasteaed PingviinOperating costsPre-school education236 €
11.2023Narva Lasteaed PotsatajaOperating costsPre-school education236 €
11.2023Narva Lasteaed MuinasjuttOperating costsPre-school education165 €
11.2023Narva Lasteaed KirsikeOperating costsPre-school education150 €
11.2023Narva Kreenholmi KoolOperating costsBasic and general secondary education140 €
11.2023Narva 6. KoolOperating costsBasic and general secondary education140 €
11.2023Narva Paju KoolOperating costsBasic and general secondary education140 €
11.2023Narva SotsiaaltöökeskusOperating costsGeneral care services outside the home114 €
10.2023Eesti TöötukassaOperating costsSocial protection of the unemployed11 315 €
10.2023Tallinna Mustakivi Lasteaed Operating costsPre-school education2 729 €
10.2023Kohtla-Järve LinnavalitsusOperating costsPre-school education2 036 €
10.2023Lasteaed Kajakas Operating costsPre-school education684 €
10.2023Tallinna Lehola Lasteaed Operating costsPre-school education540 €
10.2023Sillamäe LinnavalitsusOperating costsBasic and general secondary education112 €
10.2023Narva-Jõesuu LinnavalitsusOperating costsPre-school education112 €
09.2023Eesti TöötukassaOperating costsSocial protection of the unemployed11 543 €
09.2023Sillamäe LinnavalitsusOperating costsBasic and general secondary education114 €
08.2023Eesti TöötukassaOperating costsSocial protection of the unemployed18 240 €
07.2023Eesti TöötukassaOperating costsSocial protection of the unemployed42 440 €
07.2023Tallinna Mustakivi Lasteaed Operating costsPre-school education3 119 €
07.2023Lasnamäe Gümnaasium Operating costsBasic and general secondary education1 140 €
06.2023Eesti TöötukassaOperating costsSocial protection of the unemployed45 529 €
06.2023Tallinna Mustakivi Lasteaed Operating costsPre-school education3 898 €
06.2023Tallinna Raadiku Lasteaed Operating costsPre-school education1 500 €
06.2023Tallinna Allika LasteaedOperating costsPre-school education1 140 €
05.2023Eesti TöötukassaOperating costsSocial protection of the unemployed44 135 €
05.2023Tallinna Mustakivi Lasteaed Operating costsPre-school education260 €
05.2023Lasteaed Kajakas Operating costsPre-school education228 €
04.2023Eesti TöötukassaOperating costsSocial protection of the unemployed39 635 €
03.2023Eesti TöötukassaOperating costsSocial protection of the unemployed43 343 €
03.2023Viimsi VallavalitsusOperating costsBasic and general secondary education844 €
03.2023Narva Lasteaed PõngerjasOperating costsPre-school education480 €
03.2023Narva Lasteaed PotsatajaOperating costsPre-school education240 €
02.2023Eesti TöötukassaOperating costsSocial protection of the unemployed45 937 €
02.2023Tallinna Lasteaed NaksitrallidOperating costsPre-school education2 394 €
02.2023Sillamäe LinnavalitsusOperating costsPre-school education112 €
01.2023Eesti TöötukassaOperating costsSocial protection of the unemployed42 861 €
01.2023Tallinna Muhu Lasteaed Operating costsPre-school education2 394 €
01.2023Tallinna Pae Lasteaed Operating costsPre-school education1 824 €
01.2023Tallinna Raadiku Lasteaed Operating costsPre-school education1 600 €
01.2023Narva Vanalinna PõhikoolOperating costsBasic and general secondary education930 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Public procurement contracts

DateContracting authorityTenderAmount
30.12.2025Integratsiooni SihtasutusTöövõtuleping (osa 9)32 000 €

Public Procurement Register

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Other education n.e.c.

20

Domains

1 records

Domains

DomainSource
eterna.eeemail

History and notices

15
DateTypeContent
02.09.2023EntryAmendment entry
19.05.2022EntryAmendment entry
27.12.2021Määruse avalik kättetoimetamine AT-sAmendment entry
09.12.2021Negative entry order: deficiencies not remediedAmendment entry
17.11.2021Order to remedy deficienciesAmendment entry
06.10.2020EntryAmendment entry
06.03.2018Order to remedy deficiencies to correct non-entry dataMuutmiskanne ÄS § 525 lg 2 alusel
07.02.2018EntryMuutmiskanne ÄS § 525 lg 2 alusel
07.02.2018Order to remedy deficiencies to correct non-entry dataMuutmiskanne ÄS § 525 lg 2 alusel
19.01.2018EntryAmendment entry
05.12.2017EntryAmendment entry
14.09.2016EntryAmendment entry
28.04.2010EntryAmendment entry
07.04.2010Order to remedy deficienciesAmendment entry
13.05.2009EntryFirst entry