ETENRU

Pannjärve Tervisespordikeskus Sihtasutus

RegisteredIda-Viru County
Registry code
90010261
VAT number
EE101424721
Address
Ida-Viru maakond, Alutaguse vald, Vasavere küla, Pannjärve tervisespordikeskus/3, 41215
Registered
10.01.2011 · 15 yrs
Activity
Other sports activities 93199
Additional activities
Hotels and similar accommodation, Restoranitegevus
Email
t•••@a•••.comLog in to see
Phone
+372 5•• ••••Log in to see
Website
www.alutaguse.com from email
Business Register 09.10.2026
Sales revenue663 k €+32%2025 annual report
Profit-8 070 €2025 annual report
Employees14Tax Board 2026 Q2
Average gross salary1 391 €estimate, Tax Board 2026 Q2
Labour taxes per quarter29 796 €Tax Board 2026 Q2
Cash8 406 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
Revenue 12 months409 k €+33%Tax Board, last 4 quarters
State taxes 12 months122 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 102 tuh €
104 k58 k101 k43 k131 k119 k56 k102 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
67 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 09.10.2026 · 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 → BB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 33% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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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
Timo Juursalu5 companiesno tax debtPersonal ID ↗31.03.2023
Beneficial owners 1
Tauno Võhmar5 companiesno tax debtAsutajaõiguste teostaja, nõukogu liige, juhatuse liige28.12.2021

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue31,0%
Labour taxes / revenue29,1%
Revenue per employee per month2 437 €
Gross salary (estimate)1 391 €
Net salary (estimate)1 200 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2102 358 €▲ 136%29 796 €31 729 €14
2026 Q155 689 €▼ 45%25 832 €24 317 €14
2025 Q4119 356 €▲ 106%27 438 €32 465 €14
2025 Q3131 456 €▲ 26%30 607 €33 445 €16
2025 Q243 438 €▲ 117%26 560 €24 982 €14
2025 Q1100 641 €▲ 111%19 177 €23 994 €14
2024 Q457 993 €▲ 4%24 172 €24 685 €9
2024 Q3104 436 €▲ 0%25 629 €28 427 €13
2024 Q220 024 €▼ 50%20 440 €19 385 €13
2024 Q147 592 €▲ 15%25 080 €23 948 €12
2023 Q455 722 €▼ 17%24 601 €23 321 €12
2023 Q3104 203 €▲ 37%25 609 €24 195 €12
Show full history (18 quarters)
2023 Q239 664 €▲ 32%18 193 €17 376 €12
2023 Q141 504 €▲ 68%18 882 €18 446 €10
2022 Q466 979 €17 236 €16 527 €10
2022 Q375 881 €17 612 €19 296 €9
2022 Q230 047 €13 918 €13 307 €9
2022 Q124 692 €13 440 €12 698 €7

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 revenue663 k €▲ 32%504 k €▼ 41%859 k €▲ 107%416 k €▲ 28%325 k €
Profit-8 070 €▲ 81%-42 324 €▼ into loss353 k €▲ 19×18 416 €▲ 11%16 591 €
Profit margin-1,2%-8,4%41,0%4,4%5,1%
Cash8 406 €▲ 67%5 020 €▼ 98%280 k €▲ 132%121 k €▲ 6%113 k €
Current assets18 722 €▲ 54%12 130 €▼ 96%331 k €▲ 125%147 k €▲ 14%130 k €
Fixed assets1,0 m €▼ 3%1,1 m €0%1,1 m €▲ 76%605 k €▲ 13%536 k €
Assets1,0 m €▼ 3%1,1 m €▼ 23%1,4 m €▲ 86%752 k €▲ 13%665 k €
Current liabilities63 562 €▼ 16%75 275 €▼ 78%343 k €▲ 750%40 397 €▲ 55%26 084 €
Long-term liabilities22 315 €▼ 33%33 101 €▼ 24%43 668 €▼ 19%54 017 €—
Total liabilities85 877 €▼ 21%108 k €▼ 72%387 k €▲ 310%94 414 €▲ 262%26 084 €
Labour costs-266 k €▼ 11%-240 k €▼ 2%-235 k €▼ 42%-166 k €▼ 32%-125 k €
Employees11▲ 10%100%10▲ 25%80%8
Filed22.04.202614.03.202519.04.202424.03.202302.05.2022
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

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

2,1 mln € makseid · 7 tenders · 1 toetust

Transactions with state institutions

2026577 k €
2025384 k €
2024265 k €
2023828 k €

Largest payers

Alutaguse Vallavalitsus1 300 261 €
REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUM358 454 €
Jõhvi Vallavalitsus181 106 €
KULTUURIMINISTEERIUM80 000 €
Põllumajanduse Registrite ja Informatsiooni Amet45 119 €
All payments by month
MonthPayerTypeFieldAmount
08.2026REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUMMuud toetusedOther general services39 383 €
08.2026Alutaguse VallavalitsusOperating costsSport12 499 €
08.2026Jõhvi VallavalitsusOperating costsLeisure events500 €
07.2026Alutaguse VallavalitsusOperating costsSport13 215 €
07.2026KaitseliitOperating costsOther national defence3 540 €
07.2026Politsei- ja PiirivalveametLabour costsPolice3 253 €
07.2026KaitseliitOther operating expensesOther national defence646 €
07.2026Politsei- ja PiirivalveametOperating costsPolice100 €
06.2026Alutaguse VallavalitsusMuud toetusedRecreation parks and bases223 997 €
06.2026REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUMMuud toetusedOther general services14 852 €
06.2026Alutaguse VallavalitsusOperating costsSport12 499 €
06.2026Jõhvi VallavalitsusOperating costsSport9 240 €
06.2026KeskkonnaametOperating costsOther environmental protection (incl. administration)1 615 €
06.2026KeskkonnaametLabour costsOther environmental protection (incl. administration)1 552 €
05.2026Alutaguse VallavalitsusOperating costsSport1 374 €
05.2026Narva Eesti GümnaasiumOperating costsBasic and general secondary education1 205 €
05.2026Võru LinnavalitsusOperating costsSport507 €
05.2026Pärnu SpordikoolOperating costsSport446 €
05.2026Laulasmaa KoolOperating costsBasic and general secondary education200 €
05.2026Tartu ÜlikoolOperating costsTertiary education100 €
04.2026Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus29 858 €
04.2026VABARIIGI PRESIDENT (Presidendi Kantselei)Operating costsCentral government executive and legislative bodies3 044 €
04.2026Alutaguse VallavalitsusOperating costsSport2 180 €
04.2026KaitseliitOperating costsOther national defence1 505 €
04.2026KaitseliitOther operating expensesOther national defence361 €
03.2026Jõhvi VallavalitsusMuud toetusedSport45 000 €
03.2026Alutaguse VallavalitsusMuud toetusedRecreation parks and bases45 000 €
03.2026KULTUURIMINISTEERIUMMuud toetusedSport20 000 €
03.2026Alutaguse VallavalitsusOperating costsFolk culture2 025 €
03.2026Jõhvi VallavalitsusOperating costsMunicipal government1 283 €
02.2026Alutaguse VallavalitsusOperating costsYouth work and youth centres2 930 €
01.2026Alutaguse VallavalitsusMuud toetusedRecreation parks and bases80 000 €
01.2026Politsei- ja PiirivalveametLabour costsPolice1 260 €
01.2026Alutaguse VallavalitsusOperating costsSport1 250 €
01.2026SA Alutaguse HoolekeskusLabour costsGeneral care services outside the home813 €
12.2025Alutaguse VallavalitsusMuud toetusedRecreation parks and bases25 000 €
12.2025Alutaguse VallavalitsusOperating costsSport1 740 €
12.2025Viru VanglaOperating costsDetention facilities805 €
12.2025PäästeametLabour costsRescue services127 €
12.2025PäästeametOperating costsRescue services120 €
11.2025Alutaguse VallavalitsusOperating costsSport11 747 €
11.2025Viru VanglaOperating costsDetention facilities380 €
10.2025Alutaguse VallavalitsusOperating costsSport12 723 €
10.2025KaitseliitOperating costsOther national defence3 972 €
10.2025SotsiaalkindlustusametLabour costsOther social protection, incl. administration2 142 €
10.2025SotsiaalkindlustusametOperating costsOther social protection, incl. administration2 002 €
10.2025Eesti Rahvakultuuri KeskusOperating costsFolk culture859 €
10.2025KaitseliitOther operating expensesOther national defence710 €
10.2025Eesti Rahvakultuuri KeskusLabour costsFolk culture448 €
10.2025Sillamäe GümnaasiumOperating costsBasic and general secondary education414 €
10.2025Jõhvi VallavalitsusOperating costsOther leisure, culture, religion, incl. administration155 €
10.2025Sillamäe GümnaasiumLabour costsBasic and general secondary education12 €
09.2025Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus15 260 €
09.2025Alutaguse VallavalitsusOperating costsCleaning of public areas11 010 €
09.2025KaitseliitOperating costsOther national defence5 462 €
09.2025SA Eesti KontsertOperating costsMusic3 590 €
09.2025Eesti KultuurkapitalMuud toetusedOther leisure, culture, religion, incl. administration2 000 €
09.2025KaitseliitOther operating expensesOther national defence745 €
09.2025Kohtla-Järve LinnavalitsusOperating costsPre-school education216 €
08.2025Alutaguse VallavalitsusOperating costsSport14 982 €
08.2025Toila VallavalitsusOperating costsLeisure events100 €
07.2025Alutaguse VallavalitsusOperating costsSport11 567 €
07.2025Jõhvi VallavalitsusOperating costsSport10 077 €
07.2025Toila VallavalitsusOperating costsLeisure events600 €
06.2025Alutaguse VallavalitsusMuud toetusedRecreation parks and bases29 852 €
06.2025Alutaguse VallavalitsusOperating costsSport10 902 €
06.2025Jõhvi VallavalitsusOperating costsOther leisure, culture, religion, incl. administration8 282 €
06.2025Saaremaa VallavalitsusOperating costsBasic and general secondary education680 €
06.2025Kambja VallavalitsusOperating costsMunicipal government160 €
05.2025Alutaguse VallavalitsusOperating costsSport3 750 €
05.2025KaitseliitOperating costsOther national defence984 €
05.2025Kohtla-Järve Järve KoolOperating costsBasic and general secondary education950 €
05.2025Toila VallavalitsusOperating costsLeisure events380 €
05.2025KaitseliitOther operating expensesOther national defence216 €
04.2025Jõhvi VallavalitsusMuud toetusedSport35 000 €
04.2025Alutaguse VallavalitsusOperating costsFolk culture490 €
03.2025Alutaguse VallavalitsusMuud toetusedRecreation parks and bases80 000 €
03.2025Alutaguse VallavalitsusOperating costsSport1 906 €
03.2025Jõhvi VallavalitsusOperating costsBasic and general secondary education1 658 €
03.2025Võru LinnavalitsusOperating costsSport1 005 €
03.2025Kohtla-Järve LinnavalitsusOperating costsSport350 €
03.2025Toila VallavalitsusOperating costsMunicipal government260 €
02.2025KULTUURIMINISTEERIUMMuud toetusedSport20 000 €
02.2025KaitseliitOperating costsOther national defence2 401 €
02.2025Alutaguse VallavalitsusOperating costsSport2 230 €
02.2025Kohtla-Järve LinnavalitsusOperating costsSport610 €
02.2025KaitseliitOther operating expensesOther national defence519 €
02.2025Jõhvi VallavalitsusOperating costsSport325 €
01.2025Alutaguse VallavalitsusMuud toetusedRecreation parks and bases40 000 €
01.2025Alutaguse VallavalitsusOperating costsSport2 532 €
12.2024Alutaguse VallavalitsusOperating costsSport5 826 €
12.2024Kaitseressursside AmetLabour costsMilitary defence1 444 €
12.2024Jõhvi VallavalitsusOperating costsSport1 275 €
12.2024KaitseliitOperating costsOther national defence849 €
12.2024Kaitseressursside AmetOperating costsMilitary defence550 €
12.2024KaitseliitOther operating expensesOther national defence139 €
11.2024Alutaguse VallavalitsusMuud toetusedRecreation parks and bases40 000 €
11.2024Alutaguse VallavalitsusOperating costsCleaning of public areas13 997 €
11.2024Sillamäe GümnaasiumOperating costsBasic and general secondary education478 €
11.2024Pärnu SpordikoolOperating costsSport267 €
11.2024Sillamäe GümnaasiumLabour costsBasic and general secondary education25 €
10.2024Alutaguse VallavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse13 597 €
09.2024Alutaguse VallavalitsusMuud toetusedRecreation parks and bases24 907 €
09.2024Alutaguse VallavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse12 437 €
09.2024Kohtla-Järve Järve KoolOperating costsBasic and general secondary education362 €
09.2024Toila VallavalitsusOperating costsLeisure events120 €
08.2024Alutaguse VallavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse14 845 €
08.2024Kohtla-Järve LinnavalitsusOperating costsMunicipal government4 000 €
08.2024Toila VallavalitsusOperating costsLeisure events500 €
07.2024Alutaguse VallavalitsusOperating costsSport14 422 €
07.2024Toila VallavalitsusOperating costsLeisure events200 €
06.2024Jõhvi VallavalitsusOperating costsMunicipal government5 354 €
06.2024Alutaguse VallavalitsusOperating costsSport1 570 €
06.2024Võru LinnavalitsusOperating costsSport463 €
05.2024Alutaguse VallavalitsusOperating costsBasic and general secondary education2 187 €
05.2024Narva Eesti GümnaasiumOperating costsBasic and general secondary education936 €
05.2024KaitseliitOperating costsOther national defence307 €
05.2024KaitseliitOther operating expensesOther national defence68 €
04.2024Jõhvi VallavalitsusMuud toetusedGeneral economic development projects35 000 €
04.2024Alutaguse VallavalitsusOperating costsSport1 570 €
04.2024Toila VallavalitsusMuud toetusedOther leisure, culture, religion, incl. administration1 000 €
04.2024Riigi Kinnisvara ASOperating costsOther general services205 €
04.2024Riigi Kinnisvara ASLabour costsOther general services202 €
03.2024Alutaguse VallavalitsusMuud toetusedRecreation parks and bases32 500 €
03.2024KULTUURIMINISTEERIUMMuud toetusedSport20 000 €
03.2024Alutaguse VallavalitsusOperating costsSport2 295 €
03.2024Kohtla-Järve LinnavalitsusOperating costsLeisure events800 €
03.2024Jõhvi VallavalitsusOperating costsOther leisure, culture, religion, incl. administration713 €
03.2024Kohtla-Järve Järve KoolOperating costsBasic and general secondary education300 €
02.2024Alutaguse VallavalitsusOperating costsCleaning of public areas2 470 €
02.2024Kohtla-Järve LinnavalitsusOperating costsLeisure events1 600 €
02.2024KaitseliitOperating costsOther national defence521 €
02.2024Kohtla-Järve Järve KoolOperating costsBasic and general secondary education450 €
02.2024KaitseliitOther operating expensesOther national defence79 €
01.2024Alutaguse VallavalitsusOperating costsCleaning of public areas2 600 €
01.2024Kohtla-Järve LinnavalitsusOperating costsLeisure events1 200 €
01.2024Kohtla-Järve Järve KoolOperating costsBasic and general secondary education300 €
01.2024SISEMINISTEERIUMOperating costsOther public order and safety, incl. administration153 €
01.2024SISEMINISTEERIUMLabour costsOther public order and safety, incl. administration51 €
12.2023REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUMMuud toetusedOther general services162 094 €
12.2023Alutaguse VallavalitsusMuud toetusedRecreation parks and bases24 586 €
12.2023Jõhvi VallavalitsusOperating costsSport500 €
12.2023Alutaguse VallavalitsusOperating costsCleaning of public areas360 €
12.2023Toila VallavalitsusOperating costsBasic and general secondary education200 €
11.2023Alutaguse VallavalitsusOperating costsBioloogilise mitmekesisuse ja maastiku kaitse24 927 €
11.2023Eesti GeoloogiateenistusOperating costsR&D in environmental protection4 191 €
11.2023Eesti GeoloogiateenistusLabour costsR&D in environmental protection1 078 €
11.2023Väike-Maarja VallavalitsusOperating costsYouth work and youth centres133 €
10.2023REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUMMuud toetusedOther general services142 125 €
10.2023Toila VallavalitsusMuud toetusedOther leisure, culture, religion, incl. administration1 000 €
10.2023Sillamäe GümnaasiumOperating costsBasic and general secondary education450 €
09.2023Alutaguse VallavalitsusOperating costsRoad transport12 262 €
09.2023Rae VallavalitsusOperating costsYouth hobby education and activities753 €
09.2023Riigi Kinnisvara ASOperating costsOther general services450 €
09.2023KaitsevägiOperating costsMilitary defence330 €
09.2023Riigi Kinnisvara ASLabour costsOther general services273 €
09.2023Pärnu SpordikoolOperating costsSport193 €
09.2023Pannjärve Tervisespordikeskuse SihtasutusOperating costsSport150 €
08.2023Alutaguse VallavalitsusMuud toetusedRecreation parks and bases142 500 €
08.2023Alutaguse VallavalitsusOperating costsRoad transport11 379 €
07.2023Alutaguse VallavalitsusOperating costsSport11 379 €
07.2023SA Ida-Viru EttevõtluskeskusOperating costsGeneral economic and trade policy567 €
06.2023Ida-Virumaa KutsehariduskeskusOperating costsVocational education365 €
06.2023Alutaguse VallavalitsusOperating costsRoad transport200 €
06.2023Jõhvi GümnaasiumOperating costsBasic and general secondary education190 €
05.2023Alutaguse VallavalitsusMuud toetusedRecreation parks and bases122 750 €
05.2023Jõhvi VallavalitsusMuud toetusedGeneral economic development projects25 000 €
05.2023Alutaguse VallavalitsusOperating costsRoad transport600 €
04.2023KULTUURIMINISTEERIUMMuud toetusedSport20 000 €
04.2023KaitsevägiOperating costsMilitary defence6 390 €
04.2023Alutaguse VallavalitsusOperating costsBasic and general secondary education2 367 €
03.2023Alutaguse VallavalitsusMuud toetusedRecreation parks and bases100 000 €
03.2023Alutaguse VallavalitsusOperating costsSport4 330 €
03.2023Jõhvi VallavalitsusOperating costsMunicipal government724 €
03.2023KaitsevägiLabour costsMilitary defence287 €
03.2023KaitsevägiOperating costsMilitary defence280 €
01.2023Jõhvi VallavalitsusOperating costsSport1 020 €
01.2023KaitseliitOperating costsOther national defence674 €
01.2023Kohtla-Järve LinnavalitsusOperating costsLeisure events400 €
01.2023KaitseliitLabour costsOther national defence144 €
01.2023KaitseliitOther operating expensesOther national defence115 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Public procurement contracts

DateContracting authorityTenderAmount
24.09.2026Pannjärve Tervisespordikeskus SihtasutusOmanikujärelvalve leping6 600 €
23.09.2026Pannjärve Tervisespordikeskus SihtasutusMüügileping156 200 €
21.08.2026Pannjärve Tervisespordikeskus SihtasutusKasutusrendileping75 608 €
19.08.2026Pannjärve Tervisespordikeskus SihtasutusEhitustööde töövõtuleping675 086 €
15.02.2026Pannjärve Tervisespordikeskus SihtasutusAlutaguse_Snowteknik_torukahurid57 950 €
22.10.2025Pannjärve Tervisespordikeskus SihtasutusOpen procedure
12.09.2025Pannjärve Tervisespordikeskus SihtasutusOpen procedure

Public Procurement Register

Toetuse saanud projektid toetus kokku 1,9 mln €

ProjektMeedePerioodToetusVälja makstud
Terviseliikumisharjumuste soodustamine ja liikumistaristu võrgustiku edasiarendamine Ida-Virumaal
Rahastatud · Riigi Tugiteenuste Keskus
(EK nr 5.2) Tervikliku arengu jne soodustamine mujal kui linnapiirkonnas16.10.2025 – 15.10.20281 882 162 €72 313 €

Riigi Tugiteenuste Keskus, toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

4

Top 20 in activity: Other sports activities

20

Licences, domains

3 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
JaekaubandusKJK05666214.04.2026
ToitlustamineKTO02552114.04.2026

Domains

DomainSource
alutaguse.comemail

History and notices

25
DateTypeContent
14.04.2026Administrative orderAmendment entry
22.10.2024Order to remedy deficiencies to correct non-entry dataAmendment entry
12.06.2024EntryAmendment entry
19.04.2024EntryAmendment entry
31.03.2023EntryAmendment entry
01.02.2023EntryAmendment entry
24.01.2023EntryAmendment entry
23.01.2023Order to remedy deficienciesAmendment entry
12.01.2023Order to remedy deficiencies to correct non-entry dataAmendment entry
22.12.2022EntryAmendment entry
13.12.2022Order to remedy deficienciesAmendment entry
08.02.2021EntryAmendment entry
03.01.2019EntryAmendment entry
17.12.2018EntryMuutmiskanne ÄS § 525 lg 2 alusel
13.02.2018EntryAmendment entry
01.12.2017EntryAmendment entry
03.11.2017EntryAmendment entry
20.12.2016Order to remedy deficiencies to correct non-entry data
28.01.2014Order to remedy deficiencies to correct non-entry data
09.01.2014Order to remedy deficiencies to correct non-entry data
29.10.2013Order to remedy deficiencies to correct non-entry data
31.05.2013EntryAmendment entry
31.05.2013Order to remedy deficienciesAmendment entry
10.01.2011EntryFirst entry
27.12.2010Kättetoimetatav puuduste kõrvaldamise määrusFirst entry