IDA-VIRUMAA SPORDILIIT
- Registry code
- 80045596
- VAT number
- not VAT registered
- Address
- Ida-Viru maakond, Jõhvi vald, Jõhvi linn, Hariduse tn 5/2, 41534
- Registered
- 01.09.1998 · 28 yrs
- Activity
- Other sports activities 93191
- i•••@s•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
- Website
- http://sportiv.ee
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- Not VAT registered
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Board and owners
10 persons
| Board 10 | ||
|---|---|---|
| Andrus Lehismets4 companiesno tax debt | Personal ID ↗ | 12.10.2022 |
| Avo Sambla2 companiesno tax debt | Personal ID ↗ | 23.07.2024 |
| Dmitri Lett1 companyno tax debt | Personal ID ↗ | 18.09.2018 |
| Helen Mast2 companiesno tax debt | Personal ID ↗ | 18.09.2018 |
| Henri Kaselo4 companiesno tax debt | Personal ID ↗ | 23.07.2024 |
| Imre Liiv1 companyno tax debt | Personal ID ↗ | 23.07.2024 |
| Olga Bortsova1 companyno tax debt | Personal ID ↗ | 12.10.2022 |
| Susanna Apri2 companiesno tax debt | Personal ID ↗ | 18.07.2025 |
| Timo Juursalu5 companiesno tax debt | Personal ID ↗ | 23.07.2024 |
| Uljana Zagrabov1 companyno tax debt | Personal ID ↗ | 27.06.2026 |
| Beneficial owners 10 | ||
| Andrus Lehismets4 companiesno tax debtJuhatuse liige või liikmed | 27.06.2023 | |
| Avo Sambla2 companiesno tax debtJuhatuse liige või liikmed | 06.08.2024 | |
| Dmitri Lett1 companyno tax debtJuhatuse liige või liikmed | 19.10.2018 | |
| Helen Mast2 companiesno tax debtJuhatuse liige või liikmed | 19.10.2018 | |
| Henri Kaselo4 companiesno tax debtJuhatuse liige või liikmed | 06.08.2024 | |
| Imre Liiv1 companyno tax debtJuhatuse liige või liikmed | 06.08.2024 | |
| Olga Bortsova1 companyno tax debtJuhatuse liige või liikmed | 27.06.2023 | |
| Susanna Apri2 companiesno tax debtJuhatuse liige või liikmed | 14.10.2025 | |
| Timo Juursalu5 companiesno tax debtJuhatuse liige või liikmed | 06.08.2024 | |
| Uljana Zagrabov1 companyno tax debtJuhatuse liige või liikmed | 27.06.2026 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | — | 8 033 € | 7 389 € | 3 | |
| 2026 Q1 | — | 8 203 € | 7 807 € | 3 | |
| 2025 Q4 | — | 8 240 € | 7 650 € | 3 | |
| 2025 Q3 | — | 8 240 € | 7 650 € | 3 | |
| 2025 Q2 | — | 8 647 € | 8 026 € | 3 | |
| 2025 Q1 | — | 8 437 € | 8 092 € | 3 | |
| 2024 Q4 | — | 5 883 € | 5 454 € | 3 | |
| 2024 Q3 | — | 6 597 € | 6 182 € | 2 | |
| 2024 Q2 | — | 4 927 € | 4 649 € | 3 | |
| 2024 Q1 | — | 3 015 € | 2 884 € | 2 | |
| 2023 Q4 | — | 3 844 € | 3 677 € | 2 | |
| 2023 Q3 | — | 4 150 € | 3 995 € | 2 |
Show full history (18 quarters)
| 2023 Q2 | — | 2 044 € | 1 977 € | 3 | |
| 2023 Q1 | — | 2 311 € | 2 229 € | 2 | |
| 2022 Q4 | — | 1 834 € | 1 767 € | 2 | |
| 2022 Q3 | — | 1 834 € | 1 767 € | 2 | |
| 2022 Q2 | — | 1 834 € | 1 767 € | 2 | |
| 2022 Q1 | — | 2 142 € | 2 065 € | 2 |
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 | 254 k € | ▲ 5% | 241 k € | ▲ 40% | 172 k € | ▲ 49% | 115 k € | ▲ 31% | 87 939 € |
| Profit | -7 014 € | ▼ into loss | 9 408 € | ▲ 109× | 86 € | ▲ into profit | -527 € | ▼ into loss | 513 € |
| Profit margin | -2,8% | 3,9% | 0,0% | -0,5% | 0,6% | ||||
| Cash | 27 534 € | ▲ 21% | 22 745 € | ▲ 371% | 4 829 € | ▼ 43% | 8 403 € | ▼ 34% | 12 803 € |
| Current assets | 29 084 € | ▼ 7% | 31 165 € | ▲ 500% | 5 195 € | ▼ 38% | 8 403 € | ▼ 34% | 12 803 € |
| Assets | 29 084 € | ▼ 7% | 31 165 € | ▲ 500% | 5 195 € | ▼ 38% | 8 403 € | ▼ 34% | 12 803 € |
| Current liabilities | 24 611 € | ▲ 25% | 19 678 € | ▲ 532% | 3 116 € | ▼ 51% | 6 410 € | ▼ 38% | 10 283 € |
| Total liabilities | 24 611 € | ▲ 25% | 19 678 € | ▲ 532% | 3 116 € | ▼ 51% | 6 410 € | ▼ 38% | 10 283 € |
| Labour costs | -79 916 € | ▼ 47% | -54 229 € | ▼ 89% | -28 748 € | ▼ 33% | -21 681 € | ▼ 1% | -21 468 € |
| Employees | 3 | 0% | 3 | ▲ 50% | 2 | 0% | 2 | 0% | 2 |
| Filed | 27.06.2026 | 29.06.2025 | 10.06.2024 | 27.06.2023 | 30.06.2022 | ||||
| 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
Real estate
e-kinnistusraamat
Loading properties…
Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data
Debts and court cases
clean
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
792 tuh € makseid · 1 toetust
Transactions with state institutions
Largest payers
| KULTUURIMINISTEERIUM | 328 215 € |
| Tervisekassa | 97 935 € |
| Eesti Kultuurkapital | 66 100 € |
| Alutaguse Vallavalitsus | 52 660 € |
| MTÜ Ida-Virumaa Omavalitsuste Liit | 40 000 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 07.2026 | Tervisekassa | Operating costs | Other health care, incl. administration | 19 428 € |
| 07.2026 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 7 000 € |
| 07.2026 | Viru Vangla | Operating costs | Detention facilities | 4 780 € |
| 07.2026 | Jõhvi Vallavalitsus | Operating costs | Leisure events | 3 500 € |
| 07.2026 | Järva Vallavalitsus | Operating costs | Sport | 320 € |
| 07.2026 | Kastre Vallavalitsus | Operating costs | Valla- ja linnavolikogu | 320 € |
| 07.2026 | Kohtla-Järve Linnavalitsus | Operating costs | Municipal government | 160 € |
| 07.2026 | Luunja Vallavalitsus | Operating costs | Municipal government | 160 € |
| 07.2026 | Kihnu Vallavalitsus | Operating costs | Valla- ja linnavolikogu | 160 € |
| 07.2026 | Nõo Vallavalitsus | Operating costs | Valla- ja linnavolikogu | 160 € |
| 07.2026 | Antsla Vallavalitsus | Operating costs | Valla- ja linnavolikogu | 160 € |
| 07.2026 | Raasiku Vallavalitsus | Operating costs | Other leisure, culture, religion, incl. administration | 160 € |
| 07.2026 | Kohila Vallavalitsus | Operating costs | Municipal government | 160 € |
| 07.2026 | Saku Vallavalitsus | Operating costs | Valla- ja linnavolikogu | 160 € |
| 07.2026 | Setomaa Vallavalitsus | Operating costs | Sport | 160 € |
| 07.2026 | Põlva Vallavalitsus | Operating costs | Municipal government | 160 € |
| 07.2026 | Rõuge Vallavalitsus | Operating costs | Sport | 160 € |
| 07.2026 | Kambja Vallavalitsus | Operating costs | Municipal government | 160 € |
| 07.2026 | Alutaguse Vallavalitsus | Operating costs | Sport | 160 € |
| 07.2026 | Võru Vallavalitsus | Operating costs | Leisure events | 160 € |
| 07.2026 | Saue Vallavalitsus | Operating costs | Valla- ja linnavolikogu | 160 € |
| 07.2026 | Mulgi Vallavalitsus | Operating costs | Valla- ja linnavolikogu | 160 € |
| 07.2026 | SA Eesti Piimandusmuuseum | Operating costs | Museums | 160 € |
| 06.2026 | Pannjärve Tervisespordikeskuse SA | Muud toetused | Sport | 7 379 € |
| 06.2026 | Lüganuse Vallavalitsus | Operating costs | Sport | 6 182 € |
| 05.2026 | Jõhvi Vallavalitsus | Muud toetused | Sport | 6 700 € |
| 05.2026 | Integratsiooni SA | Muud toetused | Other leisure, culture, religion, incl. administration | 5 890 € |
| 05.2026 | Narva-Jõesuu Linnavalitsus | Operating costs | Folk culture | 5 000 € |
| 05.2026 | Sillamäe Linnavalitsus | Muud toetused | Folk culture | 3 500 € |
| 04.2026 | KULTUURIMINISTEERIUM | Muud toetused | Sport | 44 043 € |
| 04.2026 | Narva Linnavalitsuse Kultuuriosakond | Muud toetused | Sport | 20 000 € |
| 04.2026 | Alutaguse Vallavalitsus | Muud toetused | Sport | 16 000 € |
| 04.2026 | MTÜ Ida-Virumaa Omavalitsuste Liit | Muud toetused | Sport | 10 000 € |
| 04.2026 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 7 000 € |
| 02.2026 | KULTUURIMINISTEERIUM | Muud toetused | Sport | 44 042 € |
| 02.2026 | Tervisekassa | Operating costs | Other health care, incl. administration | 19 453 € |
| 02.2026 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 000 € |
| 01.2026 | Jõhvi Vallavalitsus | Operating costs | Sport | 550 € |
| 12.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 2 000 € |
| 12.2025 | Narva Linnavalitsuse Kultuuriosakond | Operating costs | Sport | 1 500 € |
| 10.2025 | REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUM | Muud toetused | Other general services | 10 000 € |
| 10.2025 | Integratsiooni SA | Muud toetused | Other leisure, culture, religion, incl. administration | 4 000 € |
| 10.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 500 € |
| 09.2025 | Sillamäe Gümnaasium | Operating costs | Basic and general secondary education | 1 100 € |
| 09.2025 | Jõhvi Gümnaasium | Operating costs | Basic and general secondary education | 1 100 € |
| 09.2025 | Toila Vallavalitsus | Operating costs | Leisure events | 550 € |
| 09.2025 | Jõhvi Vallavalitsus | Operating costs | Sport | 550 € |
| 08.2025 | Lüganuse Vallavalitsus | Operating costs | Sport | 7 550 € |
| 07.2025 | KULTUURIMINISTEERIUM | Muud toetused | Sport | 43 797 € |
| 07.2025 | Tervisekassa | Operating costs | Other health care, incl. administration | 17 662 € |
| 07.2025 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 4 500 € |
| 07.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 500 € |
| 07.2025 | Viru Vangla | Operating costs | Detention facilities | 1 000 € |
| 07.2025 | Toila Vallavalitsus | Operating costs | Leisure events | 671 € |
| 06.2025 | Tervisekassa | Muud toetused | Other health care, incl. administration | 6 070 € |
| 06.2025 | Viru Vangla | Operating costs | Detention facilities | 5 813 € |
| 05.2025 | Narva Linnavalitsuse Kultuuriosakond | Operating costs | Sport | 10 500 € |
| 05.2025 | Narva-Jõesuu Linnavalitsus | Operating costs | Folk culture | 5 000 € |
| 05.2025 | Jõhvi Vallavalitsus | Operating costs | Sport | 1 000 € |
| 04.2025 | Alutaguse Vallavalitsus | Muud toetused | Sport | 12 000 € |
| 04.2025 | Jõhvi Vallavalitsus | Muud toetused | Sport | 6 700 € |
| 04.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 500 € |
| 04.2025 | Toila Vallavalitsus | Operating costs | Leisure events | 3 000 € |
| 03.2025 | MTÜ Ida-Virumaa Omavalitsuste Liit | Muud toetused | Sport | 10 000 € |
| 03.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 4 650 € |
| 03.2025 | Sillamäe Linnavalitsus | Muud toetused | Folk culture | 1 000 € |
| 01.2025 | KULTUURIMINISTEERIUM | Muud toetused | Sport | 43 797 € |
| 01.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 6 000 € |
| 01.2025 | Toila Vallavalitsus | Operating costs | Leisure events | 500 € |
| 01.2025 | Sillamäe Gümnaasium | Operating costs | Basic and general secondary education | 500 € |
| 12.2024 | Narva Linnavalitsuse Kultuuriosakond | Operating costs | Sport | 300 € |
| 11.2024 | Tervisekassa | Operating costs | Other health care, incl. administration | 17 662 € |
| 11.2024 | Lüganuse Vallavalitsus | Operating costs | Sport | 2 483 € |
| 10.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 000 € |
| 09.2024 | Toila Vallavalitsus | Operating costs | Leisure events | 3 126 € |
| 09.2024 | Jõhvi Gümnaasium | Operating costs | Basic and general secondary education | 1 000 € |
| 09.2024 | Sillamäe Gümnaasium | Operating costs | Basic and general secondary education | 500 € |
| 08.2024 | Integratsiooni SA | Muud toetused | Other leisure, culture, religion, incl. administration | 16 000 € |
| 08.2024 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 4 000 € |
| 08.2024 | Jõhvi Vallavalitsus | Operating costs | Sport | 3 500 € |
| 08.2024 | Lüganuse Vallavalitsus | Operating costs | Sport | 3 000 € |
| 07.2024 | KULTUURIMINISTEERIUM | Muud toetused | Sport | 48 334 € |
| 07.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 000 € |
| 07.2024 | Lüganuse Vallavalitsus | Operating costs | Sport | 2 703 € |
| 07.2024 | Narva-Jõesuu Linnavalitsus | Operating costs | Folk culture | 1 300 € |
| 06.2024 | Viru Vangla | Operating costs | Detention facilities | 5 174 € |
| 05.2024 | Tervisekassa | Muud toetused | Other health care, incl. administration | 17 662 € |
| 05.2024 | MTÜ Ida-Virumaa Omavalitsuste Liit | Muud toetused | Sport | 10 000 € |
| 05.2024 | Jõhvi Vallavalitsus | Operating costs | Sport | 1 500 € |
| 05.2024 | Narva-Jõesuu Linnavalitsus | Operating costs | Sport | 558 € |
| 05.2024 | Lüganuse Vallavalitsus | Operating costs | Sport | 500 € |
| 04.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 000 € |
| 04.2024 | Toila Vallavalitsus | Operating costs | Leisure events | 3 000 € |
| 04.2024 | Narva-Jõesuu Linnavalitsus | Operating costs | Folk culture | 3 000 € |
| 03.2024 | Alutaguse Vallavalitsus | Muud toetused | Sport | 13 000 € |
| 03.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 000 € |
| 01.2024 | KULTUURIMINISTEERIUM | Muud toetused | Sport | 48 335 € |
| 01.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 000 € |
| 01.2024 | Toila Vallavalitsus | Operating costs | Leisure events | 400 € |
| 12.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 600 € |
| 10.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 350 € |
| 10.2023 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 1 000 € |
| 09.2023 | Jõhvi Vallavalitsus | Operating costs | Leisure events | 3 500 € |
| 09.2023 | Jõhvi Gümnaasium | Operating costs | Basic and general secondary education | 500 € |
| 09.2023 | Toila Vallavalitsus | Operating costs | Leisure events | 400 € |
| 07.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 000 € |
| 07.2023 | Lüganuse Vallavalitsus | Operating costs | Sport | 1 800 € |
| 06.2023 | Alutaguse Vallavalitsus | Muud toetused | Sport | 11 500 € |
| 05.2023 | Integratsiooni SA | Muud toetused | Other leisure, culture, religion, incl. administration | 9 500 € |
| 05.2023 | Toila Vallavalitsus | Operating costs | Leisure events | 3 000 € |
| 05.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 2 000 € |
| 05.2023 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 1 800 € |
| 04.2023 | MTÜ Ida-Virumaa Omavalitsuste Liit | Muud toetused | Sport | 10 000 € |
| 04.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 3 000 € |
| 01.2023 | KULTUURIMINISTEERIUM | Muud toetused | Sport | 55 867 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Toetuse saanud projektid toetus kokku 10 000 €
| Projekt | Meede | Periood | Toetus | Välja makstud |
|---|---|---|---|---|
| Ida-Viru Jooksusari 2025 Lõpetatud · Riigi Tugiteenuste Keskus | (EK nr 8.1) Õiglane üleminek | 22.08.2025 – 31.10.2025 | 10 000 € | 12 128 € |
Riigi Tugiteenuste Keskus, toetatud projektid
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
12
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Other sports activities
20
| # | Company | Revenue |
|---|---|---|
| 1 | EESTI JALGPALLI LIIT | 15,0 m € |
| 2 | Eesti Olümpiakomitee | 14,6 m € |
| 3 | Spordikoolituse ja -Teabe Sihtasutus | 12,7 m € |
| 4 | Estonian Autosport Events Mittetulundusühing | 4,4 m € |
| 5 | EESTI SUUSALIIT | 3,4 m € |
| 6 | Eesti Korvpalliliit | 3,2 m € |
| 7 | Eesti Laskesuusatamise Föderatsioon | 2,9 m € |
| 8 | Eesti Uisuliit | 2,7 m € |
| 9 | mittetulundusühing EESTI VÕIMLEMISLIIT | 1,9 m € |
| 10 | Spordiürituste Korraldamise Klubi | 1,9 m € |
| 11 | Eesti Kergejõustikuliit | 1,8 m € |
| 12 | Mittetulundusühing Eesti Jäähokiliit | 1,4 m € |
| 13 | Sihtasutus Elva Kultuur ja Sport | 1,3 m € |
| 14 | Eesti Ujumisliit | 1,2 m € |
| 15 | Sihtasutus Liikumisharrastuse kompetentsikeskus | 1,1 m € |
| 16 | EESTI PARALÜMPIAKOMITEE | 1,1 m € |
| 17 | EESTI GOLFI LIIT | 1,1 m € |
| 18 | Eesti Käsipalliliit | 916 k € |
| 19 | Eesti Ratsaspordi Liit | 906 k € |
| 20 | MTÜ Maratonijooksud | 863 k € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Domains
1 records
Domains
| Domain | Source |
|---|---|
| sportiv.ee | Business Register |
History and notices
29
| Date | Type | Content |
|---|---|---|
| 27.06.2026 | Entry | Amendment entry |
| 18.07.2025 | Entry | Amendment entry |
| 14.07.2025 | Order to remedy deficiencies | Amendment entry |
| 23.07.2024 | Entry | Amendment entry |
| 10.07.2024 | Order to remedy deficiencies | Amendment entry |
| 19.06.2024 | Order to remedy deficiencies | Amendment entry |
| 09.04.2024 | Entry | Muutmiskanne TsMS § 595¹ lg 1 alusel |
| 01.02.2023 | Entry | Amendment entry |
| 13.10.2022 | Entry | Amendment entry |
| 12.10.2022 | Entry | Amendment entry |
| 22.08.2022 | Order to remedy deficiencies | Amendment entry |
| 18.09.2018 | Entry | Amendment entry |
| 17.09.2018 | Administrative order | |
| 05.12.2017 | Entry | Amendment entry |
| 05.06.2015 | Entry | Amendment entry |
| 04.06.2015 | Order to remedy deficiencies | Amendment entry |
| 26.08.2014 | Entry | Amendment entry |
| 11.08.2014 | Order to remedy deficiencies | Amendment entry |
| 19.12.2012 | Entry | Amendment entry |
| 22.10.2012 | Order to remedy deficiencies | Amendment entry |
| 28.10.2011 | Entry | Amendment entry |
| 14.06.2011 | Order to remedy deficiencies | Amendment entry |
| 25.11.2010 | Kandemäärus ex officio | Amendment entry |
| 19.09.2007 | Entry | Amendment entry |
| 04.07.2007 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |
| 03.09.2003 | Jaatav kandeotsus | Mitteavaldatav muutmiskanne |
| 10.07.2003 | Kättetoimetatav puuduste kõrvaldamise määrus | Mitteavaldatav muutmiskanne |
| 10.07.2003 | Lõivu tagastamise määrus | Toimiku dokumentide kontroll |
| 19.06.2003 | Kättetoimetatav puuduste kõrvaldamise määrus | Mitteavaldatav muutmiskanne |