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Sotsiaaldemokraatliku Erakonna 2004. a Majandusaasta Aruanne Väljaandja: Sotsiaaldemokraatlik Erakond Akti liik: aruanne Teksti liik: algtekst Avaldamismärge: RTL 2005, 79, 0 Sotsiaaldemokraatliku Erakonna 2004. a majandusaasta aruanne Vastu võetud 26.05.2005 MAJANDUSAASTA ARUANNE Majandusaasta 01.01.2004–31.12.2004 Ettevõtte nimi MTÜ Sotsiaaldemokraatlik Erakond Registri kood 80052459 Aadress Ahtri 10A, Tallinn Ettevõtluse vorm mittetulundusühing (erakond) Aastaaruande koosseis Tegevusaruanne Raamatupidamise aastaaruanne Aruandele lisatakse audiitori järeldusotsus Juhatuse liige:[allkiri] SOTSIAALDEMOKRAATLIKU ERAKONNA TEGEVUSARUANNE MTÜ Sotsiaaldemokraatlik Erakond on moodustatud 1999. aastal kahe erakonna liitumisel, erakonna eelkäijatest vanim alustas tegevust aastal 1989. Erakonna tööd korraldab juhatus. Juhatuse tööd juhib erakonna esimees, kes valitakse erakonna kõrgeima organi – üldkogu – poolt. Üldkogude vahelisel perioodil on erakonna kõrgeimaks organiks volikogu, mis koosneb piirkondades valitud esindajatest ja üldkogul valitud erakonna juhatuse liikmetest. Erakonna tegevuseks on poliitika teostamine nii kohalike omavalitsuste kui ka riigi ja Euroopa Liidu tasandil, lähtuvalt erakonna programmilistest eesmärkidest. Erakonna aadete ja eesmärkide tutvustamiseks korraldatakse pidevalt erinevaid üritusi. Eriti palju üritusi korraldatakse enne valimisi. Valimiste kampaaniaüritused nõuavad ka suuri kulutusi. 2004. aastal korraldas erakond Euroopa Parlamendi valimiskampaaniat ja hakkas valmistuma ka 2005. aasta kohalikeks valimisteks. Erakonna rahalised vahendid saadakse põhiliselt eraldistena riigieelarvest, liikmemaksudest ja füüsiliste isikute annetustest. Erakonnale laekunud annetused avalikustatakse vastavalt seadusele erakonna kodulehel Internetis. 2004. aasta veebruaris toimus erakonna üldkogu, kus kinnitati põhikirja muudatused, millega erakonna nimi muutus Rahvaerakonnast Mõõdukad Sotsiaaldemokraatlikuks Erakonnaks. 2004. aasta juunis toimusid Euroopa Parlamendi valimised, mille tulemusena sai erakond Euroopa Parlamendis 3 kohta. Erakonna keskmine töötajate arv 2004. aastal oli 4 inimest. Nende brutopalk oli 467 316 krooni. Juhatuse liikmed juhatuse liikme tasu ega muid soodustusi 2004. aastal ei saanud. Juhatuse liige:[allkiri] Raamatupidamise aastaruanne on koostatud 01.01.2004–31.12.2004. a majandusaasta kohta Raamatupidamise aastaaruanne on koostatud kroonides TEGEVJUHTKONNA DEKLARATSIOON Sotsiaaldemokraatliku Erakonna 2004. a majandusaasta aruanne Leht 1 / 7 Juhatuse poolt koostatud 2004. a raamatupidamise aastaaruandes on kasutatav arvestuspõhimõtete ning informatsiooni esitlusviis kooskõlas Eesti hea raamatupidamistavaga. Eesti hea raamatupidamistava põhinõuded kehtestati raamatupidamise seadusega, mis jõustus 01.01.2003 ja mida täiendavad Raamatupidamise Toimkonna juhendid. Raamatupidamise aastaaruande koostamisel on lähtutud ka muudest Eesti Vabariigi seadustest, millega reglementeeritakse aruannete koostamist. Raamatupidamise aastaaruanne kajastab õigesti ja õiglaselt mittetulundusühingu (erakond) finatsseisundit, majandustegevuse tulemust ja rahavoogusid. Juhatuse hinnangul on mittetulundusühing Sotsiaaldemokraatlik Erakond jätkuvalt tegutsev majandusüksus. Juhatuse liikmed: Andres Tarand Eduard Odinets Eiki Nestor Rannar Vassiljev Marju Lauristin Lii Teär Katrin Saks Rein Org Sirje Tobreluts Toomas Hendrik Ilves Ivari Padar Kadi Pärnits Reet Laja Marianne Mikko Andres Mandre Bilanss kroonides Aktiva (varad) Lisa Majandusaasta Majandusaasta Käibevara nr lõpul 31.12.04 algul 01.01.04 Raha ja pangakontod 1 72 624 62 271 Muud nõuded 2 Muud lühiajalised nõuded 9 749 15 607 Viitlaekumised 2 Intressid 10 66 Ettemaksed Tulevaste perioodide kulud 10 642 0 Varud Ettemaksed tarnijatele 0 12 191 Käibevara kokku 93 025 90 135 Põhivara 7 Materiaalne põhivara Masinad ja seadmed (soetusmaksumuses) 272 791 446 467 Muu materiaalne põhivara (soetusmaksumuses) 245 004 298 893 Põhivara akumuleeritud –348 632 –488 222 kulum (miinus) Põhivara kokku 169 163 257 138 Aktiva (varad) 262 188 347 273 Juhatuse liige:[allkiri] Passiva (kohustused) kroonides Lisa Majandusaasta Majandusaasta Leht 2 / 7 Sotsiaaldemokraatliku Erakonna 2004. a majandusaasta aruanne nr lõpul 31.12.04 algul 01.01.04 Lühiajalised kohustused Lühiajalised laenud 3 2 384 459 3 211 111 Võlad tarnijatele 396 184 214 337 Maksuvõlad 4 27 957 57 468 Viitvõlad 5 Võlad töövõtjatele 67 063 27 630 Muud viitvõlad 22 782 10 626 Lühiajalised kohustused 2 898 445 3 521 172 kokku Kohustused kokku 2 898 445 3 521 172 Netovara Eelmiste perioodide tulem –3 173 899 –4 062 675 Aruandeaasta tulem 537 642 888 776 Netovara kokku –2 636 257 –3 173 899 Passiva (kohustused) 262 188 347 273 Juhatuse liige:[allkiri] Lisa 6 Tulude ja kulude aruanne kroonides Majandusaasta Majandusaasta 01.01.–31.12.04 01.01.–31.12.03 Tulud 1. Liikmetelt saadud tasud: mittesihtotstarbelised: 1.1. liikmemaksud 99 613 234 170 2. Tasud, annetused ja toetused: mittesihtotstarbelised: 2.1. valitsuse sihtfinatseerimine 3 546 535 1 732 673 2.2. annetused juriidilistelt isikutelt 0 2 202 473 2.3. annetused füüsilistelt isikutelt 554 170 354 800 2.4. korjandustest saadud tulu 1 075 4 700 3. Tulud ettevõtlusest 3.1. renditulud 9 750 56 073 3.2. muud tulud 3 310 7 647 4. Muud tulud 4.1. tulud Maapangast 2 447 0 Tulud kokku 4 216 900 4 592 536 Kulud 5. Mitmesugused tegevuskulud 2 577 442 2 446 948 6. Tööjõukulud 6.1. Palgakulud 467 316 495 948 6.2. Sotsiaalkulud 156 551 166 148 7. Põhivara kulum 150 598 187 467 8. Muud kulud 9 806 51 860 Kulud kokku 3 361 713 3 348 371 9. Põhitegevuse tulem 855 187 1 244 165 10. Finatstulud ja -kulud 10.1. Muud intressi- ja finatskulud 317 545 355 389 Aruandeaasta tulem 537 642 888 776 Sotsiaaldemokraatliku Erakonna 2004. a majandusaasta aruanne Leht 3 / 7 Juhatuse liige:[allkiri] Rahavoogude aruanne kroonides Majandusaasta Majandusaasta lõpus 31.12.04 algul 01.01.04 Rahavood põhitegevusest Põhitegevuse tulem 855 187 1 244 165 Põhivara kulum 150 598 187 467 Põhivara likvideeerimise kahjum 9 851 0 Kahjum kapitalirendi põhivara 0 52 361 üleandmisest Nõuete ja ettemaksude muutus Lühiajalised nõuded 5 858 –15 607 Intressid 56 –66 Ettemaksed –10 642 463 292 Varude muutus 12 191 –12 191 Kohustuste ja ettemaksete muutus Lühiajalised laenud –826 652 –448 349 Võlad tarnijatele 181 847 –1 049 575 Maksuvõlad –29 511 8 605 Võlad töövõtjatele 39 433 –72 022 Muud 12 156 1 371 Kapitalirendi maksmata summa 0 –52 865 Makstud intressid –317 545 –355 389 Kokku rahavood põhitegevusest 82 827 –48 803 Rahavood investeerimisest Põhivara soetamine 72 474 0 Kapitalirendi maksmata summa 0 76 477 Kokku rahavood investeerimisest –72 474 76 477 Rahavood kokku 10 353 27 674 Raha perioodi lõpus 72 624 62 271 Raha perioodi alguses –62 271 –34 597 Raha muutus 10 353 27 674 Netovara muutuse aruanne 2004 2003 Eelmiste perioodide tulem –3 173 899 –4 062 675 Aruandeaasta tulem 537 642 888 776 Netovara kokku –2 636 257 –3 173 899 Juhatuse liige:[allkiri] RAAMATUPIDAMISE AASTAARUANDE LISAD Raamatupidamise aastaaruande koostamisel kasutatud arvestuspõhimõtted ja hindamisalused Arvestuspõhimõtted Mittetulundusühing on koostanud 2004. a raamatupidamise aastaaruande raamatupidamise seaduse § 17 alusel Eesti hea raamatupidamistava kohaselt. Arvestuspõhimõtted on vastavuses raamatupidamise seaduses sätestatud alusprintsiipidega ja Raamatupidamise Toimkonna juhenditega. Nõudeid ja kohustusi on bilansis kajastatud korrigeeritud soetusmaksumuses, mis lühiajaliste nõuete ja kohustuste puhul on võrdne nende nominaalväärtusega. Lühiajalisi nõudeid kajastatakse tõenäoliselt laekuvas summas. Nõuded on aastavahetuse seisuga inventeeritud. Ebatõenäolisi ja aegunud nõudeid ei ole. Seotud isikud Seotud isikutena käsitletakse: 1. erakonna juhatuse liikmeid ja nende sugulasi Leht 4 / 7 Sotsiaaldemokraatliku Erakonna 2004. a majandusaasta aruanne Põhivahendite arvestus Põhivara võetakse arvele soetusmaksumuses, mis koosneb ostuhinnast ja soetamisega seotud kuludest. Edasine kajastamine bilansis toimub jääkmaksumuses. Kasutatav amortisatsioonimeetod on lineaarne. Amortisatsiooninorm põhivaradel moodustab 20–30% aastas põhivara kasulikust east. Põhivarana käsitletakse vara, mille maksumus ühiku kohta algab 1000 kroonist ja põhivara kasulik eluiga on üle ühe aasta. Puhkusetasu kohustus Puhkusetasude kulu kajastatakse kohustuse tekkimise perioodil. Puhkusetasude reservi korrigeeritakse kord aastas – aruandeaasta lõpul. Väljateenitud puhkusekohustus kajastatakse tulude-kulude aruandes kuluna ja bilansis kohustusena töövõtja ees. Tulude ja kulude aruanne Tulud ja kulud on kirjendatud tekkepõhiselt tulude ja kulude vastavuse printsiibist lähtudes. Liikmetasude kajastamisel tuluna võetakse arvesse laekumise tõenäosust. Tuludena kajastatakse liikmetasud, mille laekumine on kindel. Sihtfinantseerimist kajastatakse tuluna nendes perioodides, mil leiavad aset kulud, mille hüvitamiseks sihtfinantseerimine on mõeldud. Sihtfinantseerimise kajastamisel bilansis ja tulude-kulude aruandes kasutatakse brutomeetodit. Tulude ja kulude aruande koostamisel on lähtutud RTJ 14 lisas toodud skeemist. Rahavoogude aruanne Rahavoogude aruandes on põhitegevuse rahavood kajastatud kaudsel meetodil. Investeerimise rahavood on kajastatud otsesel meetodil. Juhatuse liige:[allkiri] Lisa 1. Raha ja pangakontod Rahaliste vahendite jäägid on inventeeritud, pangakontode jäägid võrreldud pankadega. Sellel kirjel on kajastatud: 1. Kassa – Tallinna piirkond 565,35 krooni – Lääne-Virumaa piirkond 2053,75 krooni – Tartu piirkond 5428,75 krooni – Harjumaa piirkond 633,70 krooni – Kassa EEK 998,00 krooni 2. Pangad – Eesti Ühispanga kontodel
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