Received: from mail1.rit.ee (213.184.53.4) by
 AMS0EPF00000198.mail.protection.outlook.com (10.167.16.244) with Microsoft
 SMTP Server (version=TLS1_2, cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id
 15.20.9846.18 via Frontend Transport; Mon, 27 Apr 2026 11:58:07 +0000
Received: from AMS0EPF00000198.eurprd05.prod.outlook.com
 (2603:10a6:401:5e:cafe::46) by CWLP265CA0372.outlook.office365.com
 (2603:10a6:401:5e::24) with Microsoft SMTP Server (version=TLS1_3,
 cipher=TLS_AES_256_GCM_SHA384) id 15.20.9846.26 via Frontend Transport; Mon,
 27 Apr 2026 11:58:08 +0000
Received: from AS8PR02MB8735.eurprd02.prod.outlook.com (2603:10a6:20b:561::16)
 by GV1PR02MB10812.eurprd02.prod.outlook.com (2603:10a6:150:160::13) with
 Microsoft SMTP Server (version=TLS1_2,
 cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.20.9846.26; Mon, 27 Apr
 2026 11:58:00 +0000
Received: from AS8PR02MB8735.eurprd02.prod.outlook.com
 ([fe80::5afd:1cea:fe62:6bde]) by AS8PR02MB8735.eurprd02.prod.outlook.com
 ([fe80::5afd:1cea:fe62:6bde%6]) with mapi id 15.20.9846.025; Mon, 27 Apr 2026
 11:58:00 +0000
Received: from CWLP265CA0372.GBRP265.PROD.OUTLOOK.COM (2603:10a6:401:5e::24)
 by DU0PR02MB8267.eurprd02.prod.outlook.com (2603:10a6:10:3a5::13) with
 Microsoft SMTP Server (version=TLS1_2,
 cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.20.9846.26; Mon, 27 Apr
 2026 11:58:08 +0000
Received: from DU0PR02MB8267.eurprd02.prod.outlook.com (2603:10a6:10:3a5::13)
 by AS8PR02MB10217.eurprd02.prod.outlook.com with HTTPS; Mon, 27 Apr 2026
 11:58:12 +0000
From: =?windows-1257?Q?J=FCrgen_Adamson_|_Sorainen?= <jurgen.adamson@sorainen.com>
To: "Info - RAM" <Info@fin.ee>,
	"Mihkel Miidla | Sorainen" <Mihkel.Miidla@sorainen.com>
Subject: =?windows-1257?Q?P=E4ring_seoses_hasartm=E4nguseaduse_audiitkontrolli?=
	=?windows-1257?Q?_m=E4=E4ruse_vastuv=F5tmisega_=5BSorainen-LEGAL.FID208?=
	=?windows-1257?Q?9313=5D?=
Date: Mon, 27 Apr 2026 14:58:00 +0300
Message-ID: <AS8PR02MB8735EB6359D1E0E5798A8F97E2362@AS8PR02MB8735.eurprd02.prod.outlook.com>
MIME-Version: 1.0
Content-Type: multipart/alternative;
	boundary="----=_NextPart_000_0024_01DCD656.AE96C440"
X-Mailer: Microsoft Outlook 16.0
Thread-Index: AQJny7rQi9lx8rtJ8SMpkKTgbP0pCg==
Authentication-Results: spf=fail (sender IP is 213.184.53.4)
 smtp.mailfrom=sorainen.com; dkim=pass (signature was verified)
 header.d=sorainen.com;dmarc=pass action=none
 header.from=sorainen.com;compauth=pass reason=100
X-CSE-ConnectionGUID: h+gcuNPLQWW2k/NDL5RQPA==
X-CSE-MsgGUID: nmSqS+hFSD2tt+xRhK7lsA==
X-ThreatScanner-Verdict: Negative
X-IPAS-Result: =?us-ascii?q?A0GuAgDSTu9pfmqCayhaHgEBCxIMg00xAVJBATYPXzMHC?=
 =?us-ascii?q?EmIJ6ptg1QPAQEBAQEBCgI9FAQBAQMBA4R/Ao0xIAYBOBMBAgECAQEBAQEDA?=
 =?us-ascii?q?gMBAQEBAQEBAQEBAQsBAQEEAQEBAgEBAgQDAQEBAQIQAQEiGQcOEimGTw2CY?=
 =?us-ascii?q?gEzcYElAQEBAQEBAQEBAQEBAR0CH0w4GxMBATgRAUc4FBIBBAESCBqCYYIdB?=
 =?us-ascii?q?wRLBBCrUAGBPQICjFSBAYIMAQEGBAMBBHxMAUTbegmBTYUFg1MBKoE1AYQWO?=
 =?us-ascii?q?4NEe4EBgU6BV4QrgVwEgWArCYNfgi+CJnoUHYgohjmBRCIDJjMsAVUTFwsHB?=
 =?us-ascii?q?YEzMwMqLy1uMh1wDCcSLBc0WBsHBYFLgz9taoEIhGB4IxoDC209NwYOGwMEg?=
 =?us-ascii?q?TUFiURdHg+DZoIZk0uPVKN2B4QfjB6VcBeFW6UQkymFXSKLFJ1gAgQCBAUCE?=
 =?us-ascii?q?AEHNoFJI4FccIM3CQo9AxkPjiE+g0RsxzJDNT0BAQcCBw0DC4FogySNEIFLA?=
 =?us-ascii?q?QE?=
X-Talos-CUID: 9a23:8vprUG5tX4DRRkfbnNss9A0bEd0DSlnk80iKIAieJUI0coStYArF
X-Talos-MUID: 9a23:PVa0jwtVDOXrlL9Loc2ngjRZLfwr44qVJBoRjdYWgcmnaihrEmLI
X-IronPort-Anti-Spam-Filtered: true
X-IronPort-AV: E=Sophos;i="6.23,202,1770588000"; 
   d="scan'208,217";a="67976693"
X-Amp-Result: SKIPPED(no attachment in message)
X-Amp-File-Uploaded: False
X-MS-Exchange-Organization-ExpirationStartTime: 27 Apr 2026 11:58:08.0457
 (UTC)
X-MS-Exchange-Organization-ExpirationStartTimeReason: OriginalSubmit
X-MS-Exchange-Organization-ExpirationInterval: 1:00:00:00.0000000
X-MS-Exchange-Organization-ExpirationIntervalReason: OriginalSubmit
X-MS-Exchange-Organization-Network-Message-Id: 5addd3e1-4f8f-4cb8-03fb-08dea4543f5d
X-EOPAttributedMessage: 0
X-EOPTenantAttributedMessage: 8fe098d2-428d-4bd4-9803-7195fe96f0e2:0
X-MS-Exchange-Organization-MessageDirectionality: Incoming
X-MS-PublicTrafficType: Email
X-MS-TrafficTypeDiagnostic: AS8PR02MB8735:EE_|GV1PR02MB10812:EE_|AMS0EPF00000198:EE_|DU0PR02MB8267:EE_|AS8PR02MB10217:EE_
X-MS-Exchange-Organization-AuthSource: AMS0EPF00000198.eurprd05.prod.outlook.com
X-MS-Exchange-Organization-AuthAs: Anonymous
X-MS-Office365-Filtering-Correlation-Id: 5addd3e1-4f8f-4cb8-03fb-08dea4543f5d
X-MS-Exchange-AtpMessageProperties: SA|SL
X-DisclaimerOO: 1
X-MS-Exchange-Organization-SCL: -1
X-Microsoft-Antispam: BCL:0;ARA:13230040|35042699022|82310400026|56012099003|16102099003|19002099003|55112099003|13003099007|8096899003;
X-Forefront-Antispam-Report: CIP:213.184.53.4;CTRY:EE;LANG:et;SCL:-1;SRV:;IPV:CAL;SFV:NSPM;H:mail1.rit.ee;PTR:mail1.rit.ee;CAT:NONE;SFS:(13230040)(35042699022)(82310400026)(56012099003)(16102099003)(19002099003)(55112099003)(13003099007)(8096899003);DIR:INB;
X-MS-Exchange-CrossTenant-OriginalArrivalTime: 27 Apr 2026 11:58:07.9074
 (UTC)
X-MS-Exchange-CrossTenant-Network-Message-Id: 5addd3e1-4f8f-4cb8-03fb-08dea4543f5d
X-MS-Exchange-CrossTenant-Id: 8fe098d2-428d-4bd4-9803-7195fe96f0e2
X-MS-Exchange-CrossTenant-AuthSource: AMS0EPF00000198.eurprd05.prod.outlook.com
X-MS-Exchange-CrossTenant-AuthAs: Anonymous
X-MS-Exchange-CrossTenant-FromEntityHeader: Internet
X-MS-Exchange-Transport-CrossTenantHeadersStamped: GV1PR02MB10812
X-MS-Exchange-Transport-CrossTenantHeadersStamped: DU0PR02MB8267
X-MS-Exchange-Transport-EndToEndLatency: 00:00:04.3893212
X-MS-Exchange-Processed-By-BccFoldering: 15.20.9846.012
X-MS-Exchange-ExternalInOutlookResult: NotEnabled
X-Microsoft-Antispam-Mailbox-Delivery: ucf:0;jmr:0;auth:0;dest:I;ENG:(910005)(944506478)(944626604)(4710137)(4717077)(4999163)(920097)(930201)(20251009189)(140003);
X-Microsoft-Antispam-Message-Info: =?us-ascii?Q?WTFOZiDevu3uB4pKFteMcgcIcLydp2w8Fri8BeaKmhFfsQWVi15VcVwCELr3?=
 =?us-ascii?Q?nxfBNVTBJzDiVJj/Oyv1bdFy6LXOYe8jzJBDPpwteoliLFefciwyqEiuibs8?=
 =?us-ascii?Q?lV5w/3fPv08zDd8ObwedoMVdTbZCRR/xmvXL3cB8zrpBfe2zJYgtpoZugv+c?=
 =?us-ascii?Q?1aIBAzf6z2VMdErzZM/YW6EfHlXR/mdNKRqFjd7Kxf4yWJFAKfZJQK6bWYVg?=
 =?us-ascii?Q?Y+OI40rtDngF4z8oviDP6iSortYK4ZNo5RFrPFrO+sp772XqCrafrERYC49z?=
 =?us-ascii?Q?1Gj24ZgeVO6R2D96/BMFVm5uvzaxO1Nfr676d2edbZu8p5qUx2L1KQ77PEjh?=
 =?us-ascii?Q?KOBLt6JsueCNnl2zDhS/3w2TSVQySQo4kYpiwLzvQkYFmlY0l58BjcW/SmKs?=
 =?us-ascii?Q?aYpP+ss38d7VvcotJODS7FZpWSDtddxp48d0LKrgULYV3BYvLvbQ0bsDU1LS?=
 =?us-ascii?Q?NJEzOJ6F3x9T+bmvd6t+jNBa4xpnZJ0j1WPoX9XuBvYkUyuumi1CnKVydW1S?=
 =?us-ascii?Q?SMJlPzaeMwcbB884dJAYn+HtGys0P04Ytn+OfTHh2YnTNpCMzdw8OZoGAxAB?=
 =?us-ascii?Q?r14nTj0ye0l3mCFJFvn0h1ZEDL1JkYKMRkxS1yJDI4krXo6CMPRaVRN/7LLl?=
 =?us-ascii?Q?TDFe3wGmKs7RxCUTI7F2DgVHtNToMvGTrVo7qRILb+CfqzIbIikm8YSQSreF?=
 =?us-ascii?Q?ctpPOplw3Af4RGF/jpS56cr770TwXk37t7LOvmoKPrZruiZzdWS
	ycpliLwgM?=
 =?us-ascii?Q?U/NUtgVt+N4M5ZfuooyQvxRsMLTdNynXxOV9kOQDi26Vtxg+X3lm+Ymi55fw?=
 =?us-ascii?Q?lmIZiwSACHfgXtufcTelKqCyXd0Y22HO269CKdANyEBqvYP3Xkaxv0LtgroR?=
 =?us-ascii?Q?frKDau+4e85ju7wr3mUNv+E1V2xhbxRbFpb6LUrKmjB8nUg8wLFbdmoAqdJs?=
 =?us-ascii?Q?GAPupQC+P+nCkm8eufIA9n3k4vgr9XdqWDefXn0CMfCI9CtiuzT46gsuCJSl?=
 =?us-ascii?Q?NQ4WpDLBqB58IzD0ZivXDTyCRNcaNwOX+AuZ8NXEwuwqiAZSFGrKIsx5CJYo?=
 =?us-ascii?Q?bOK0QnFafJ/fjr4DH8V7bmdud/Xprl+HqJ/lTCecDGNAthxuaLiu08xOw6Xq?=
 =?us-ascii?Q?zaGEXBM5OGigxAa8Q4QJheHzOnC4M1s9XTZvw6ZeoVYi7kjDNnJNvGxgS6TE?=
 =?us-ascii?Q?OXtoVfh3DjbFv+HfvXUuMYFzkPq3gqVTdNmDsXX2Ovv2h1DZXA4A81DZacB0?=
 =?us-ascii?Q?fMUgjJTOydSqhrpgnmr2leAzJvizbhyEP61JKPRh3B20boXo3kRrdE2j8OSO?=
 =?us-ascii?Q?9j9A/qj5HQCfdBG5whbEa7cScs65T5nZFoJFcPmDxds+st8PXDZqq1CQP8Bo?=
 =?us-ascii?Q?fdIG8Mx9Vnsxd2Rl50anu7C7x8kiQxVXx38l7kGWKPVFt4TKcXrS8GgcYXs+?=
 =?us-ascii?Q?qt6rncKwKrqvo35mM+dE64EPcMLnqgse+19nZt4GOF55hZ0Vq+sSKi0QuD4M?=
 =?us-ascii?Q?74qCT4anAwLQEPLmBRlCRUbqQgWHGdqSipxwK
	b4f67hLSIUmsgdQcFIRiIRl?=
 =?us-ascii?Q?daQ20IPWaZgkDq8x49b9Bl3UXct50R23KCBxZj1v1FJ0I41bSSd7GNK8F7ti?=
 =?us-ascii?Q?IeQNpH0yOY9TGMQ35pPwoY6tiPyz62hLLEUHGS815hzt/ffAOIu17q+xDSAM?=
 =?us-ascii?Q?pZBYxJDqNeyAFAViA30KQPrvfaqMFGDGDHU8LIp+gVxARvlmLFO2Y9T+SOPt?=
 =?us-ascii?Q?7I1ZVwkQbNPbnRiZRkVOp6logCoCQLHXKlwtcK5D73svO2Iq9c+5Fa7peiHq?=
 =?us-ascii?Q?IvxMHES56GPcwWPmWWrtOdW1HBbvV75d3UJw+lV92dFwYvAovWEYa1HbxTDL?=
 =?us-ascii?Q?dCItF2/wYvPOL2GnUGBtJHsUpcAEPn5TNMZG2v0NCpRKtUmXt4L1061XUpa7?=
 =?us-ascii?Q?R6VWRJKVhLbJA9AYHJq6RrRVzpAyJfCqhMOHxQRcCUX9yqgiY6r4DrEvmR++?=
 =?us-ascii?Q?YdW67MBMwh5AhmdBClkk5mIVfUQZOB2p+QbklQVG6kdfxX2p23xd7rO6VbY3?=
 =?us-ascii?Q?oPO8ME0UcOFI15af6jrTy4tRkSiUycO/EgpP3mw7k+slfsZBu4G++/ftmnUu?=
 =?us-ascii?Q?ZE+oAF7WCTqE56DbWVJUbzFJ/OLXohri89ZXlNUjbmutQL3MI5vvYxJj8Ijg?=
 =?us-ascii?Q?gkxKW5gURZzzirlnoNqRITWizSho5fg1U7ZrJKWqkzyYn0f8Tkdw2xiU7Gi7?=
 =?us-ascii?Q?La/YDQ3YdFSY8KeLLfYfMeA/EiQ9FWT/j+F63eoc1xhjTG+xPXaai/nEzekG?=
 =?us-ascii?Q?RrBpfMOHj/OobTU8wF6jX/x
	oWvIn42HeslkPrTS8swSgPWMyO2AeGfjC6tYQ?=
 =?us-ascii?Q?8LeDhZQ0MRG7VOW70MwZ4Y6/UsbFtSzV2jSPpcJ9eZ4H95/TjnCDO7SXDDrB?=
 =?us-ascii?Q?JYbWkTTXxJXHp+MfDlPqVhTTK+jPuKaI1ctCliskOTWG9+Rx0TY41ofFd2tp?=
 =?us-ascii?Q?17qACXBks1DZ0DdSJVP+EeyJniDzOwIKQnqHeedZXVVHGcbQg7t+Eoo4sejM?=
 =?us-ascii?Q?t4QjT0iMl6vGF0YhOpR/wE/oclMfICps3WKqkx9TyMO7QcqND2utNHb3D20Y?=
 =?us-ascii?Q?eu69bflrDhfbD/vDNPbuJorBNBI0+ygiqZYaMdfW1Hs7y2GyQ28iih1+kdG4?=
 =?us-ascii?Q?7R/dpVc7nFB5rEB1mxR00C9SAghoMW8mp+ljAB2tdDM+PlRw5H0O05lJjz1Q?=
 =?us-ascii?Q?6VIWM0LuV4Qco0vKS2qxL7gKX8voXXJbKP4Rrc4COR/xBcg52JCxIWCHqWfZ?=
 =?us-ascii?Q?iY/ZNPaUS0FgtNJJjDEQw7BWGfyor7owXShis5YZ4YpmE84moA0FnJwQ5rWU?=
 =?us-ascii?Q?s0rwe9E9HaxSCCn0wAvdpG0SN1b6KMdg/HmQqNlauoKioui4QdyXMb76h2vK?=
 =?us-ascii?Q?w335xJe5LayDUAQV3o5ObCCM+XaSXAJqLm+l7yu+167SS73BY5MZrBJ8URlT?=
 =?us-ascii?Q?Dfa2YzXREPjM1EJBP/iXyw+dZN3i/mihyVMaLLC7Q0gLMV9RkKOGndFmPjpT?=
 =?us-ascii?Q?+9evHCLZaekW8V1ajpSSMTf8r+4osVvUzpVSsUBNUxIhbU4fsa3pa6PVPH5n?=
 =?us-ascii?Q?9OWHCmti9
	zAKXGmStMtfikQL8sjSTn/HA09yEDApRqLGEy7+Ci50LAvZwG/9?=
 =?us-ascii?Q?om1uE3xj6wq3p9tdLGsjQRDhfNN69aU6ULA0G/G9KQelcD5qK4lSH87dxPei?=
 =?us-ascii?Q?MuhX7tIAQceJzmfNRe3A?=
Content-Language: en-us
x-ms-exchange-organization-originalclientipaddress: 213.184.53.4
x-ms-exchange-organization-originalserveripaddress: 10.167.16.244
received-spf: Pass (mail1.rit.ee: domain of  postmaster@MRWPR03CU001.outbound.protection.outlook.com  designates 40.107.130.106 as permitted sender) identity=helo;  client-ip=40.107.130.106; receiver=mail1.rit.ee;  envelope-from="jurgen.adamson@sorainen.com";  x-sender="postmaster@MRWPR03CU001.outbound.protection.outlook.com";  x-conformance=spf_only; x-record-type="v=spf1";  x-record-text="v=spf1 ip4:40.92.0.0/15 ip4:40.107.0.0/16  ip4:52.100.0.0/15 ip4:52.102.0.0/16 ip4:52.103.0.0/17  ip4:104.47.0.0/17 ip6:2a01:111:f400::/48  ip6:2a01:111:f403::/49 ip6:2a01:111:f403:8000::/51  ip6:2a01:111:f403:c000::/51 ip6:2a01:111:f403:f000::/52 -all"
dkim-signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=sorainen.com; s=selector2; h=From:Date:Subject:Message-ID:Content-Type:MIME-Version:X-MS-Exchange-SenderADCheck; bh=TPdleK3qaj+/+Txgplw66B4ax5ulLAO64JXpWnXXloo=; b=ATjwlfX6eycRjiltZlzGZZPPQB2ISL+LVxJ9yLOWWmyNwVi777Djo2CaaQEAKRXBhZp/70nxDHxeQTrgvbSa2HQT6GH2fG3e+ZtyR4YMjeDuINILZwIKZEwtUaEQBsTaBMxhlYhFbwDxXbyAd7Z7kV9PFK8O0W1+NwZpom02/uzTBegn4euAs4hw47CXgqBiy/EZWMHBdPIpdWlpNghIJsZjzlfu10swO/QYxflGu+bpwQCLU/e3Q/8MOY5wEsKUKD2mXT1Up8fsc4RoZLHIb/9N/GYahkexDeUAzotzMyVy0E8l+30azEhRxwlUnx0YDNwc7FsRSGFSWPogyfX2Aw==
X-OlkEid: 000000001988855259D6ED42901E245C1653462B070034AD76187591974DBF6C4F76951C873A0100020000000000710702BE1E910F45A76421A785AB30BA0000000016DB000045727BE155C231419E2F8D942D8A0B16
X-MS-Has-Attach: 
X-MS-TNEF-Correlator: 
X-MS-Exchange-SenderADCheck: 1
X-MS-Exchange-AntiSpam-Relay: 0
X-Microsoft-Antispam-Untrusted: BCL:0;ARA:13230040|366016|376014|1800799024|56012099003|18002099003|55112099003|38070700021|8096899003;
X-Microsoft-Antispam-Message-Info-Original: pid+ta/PsKG/qhrkuSmwRN+IAQCbP9Dn3iosuD5VRXYQzrA5RIYJIsI400C0P2cijyCVdTpF6brlxzepI99SE+M2CrlBeuoJyCvfAvHQoSrhNgmOwyLx/odM7Y4/pyUP4dWHpqLhIyQZOC/U2jLoYTrF7yqjgQ69ku4Un9qgEzhySoBEh4Z8XjU+0mMje2K/feQSSVy6N+YvOwHVtAVJ+MBD8V3pACjId9sJqI8OaqFrYoyxCCN0WWZM00+WbmQfB8eQGcpUKBtrIJCFCBte2DSRPWcv+7pLU0JseLi+DfUFAtJXeDtf1eediVujyme1RHyQf2ekut/iLyixBMTNEFLgn//c0Ld5ea4m37fmWSkwMslJ1tXd/VyfQQVX8eaQcWu+ADgNTi4xrmJCdFZreoq8reaQNpOLZzSdEvXgs2cnYSQ7bZucE4B3RRolEtenA0uCIdCSkxbvTq/KNWZUKCn2+563GBIoUiBhByHfc3KrbeooOtFqiceed5Pyp+AS2xU3M5oPZvEgkkS53mKgvhUvqHp6fbMUcZsbVDlABx5nBsM9vL4/MzSSDB8PRMohmQIPrZPffiY2MPqXThloIG6/7qPwrUKkhQV4bV6wV5k506M5LwOOUJXzmxb63JKAtmtAQdCej2hU55ZXNytf8q80hq2XqsOZOt5kzNnZMyVEwR8v8Ni/gKPaIttVVhxkMJbA0dnZzqCHSeJUUoR0qGraSghE7zbUTprVcM/uUNw=
X-Forefront-Antispam-Report-Untrusted: CIP:255.255.255.255;CTRY:;LANG:et;SCL:1;SRV:;IPV:NLI;SFV:NSPM;H:AS8PR02MB8735.eurprd02.prod.outlook.com;PTR:;CAT:NONE;SFS:(13230040)(366016)(376014)(1800799024)(56012099003)(18002099003)(55112099003)(38070700021)(8096899003);DIR:OUT;SFP:1102;
X-MS-Exchange-Transport-CrossTenantHeadersStripped: AMS0EPF00000198.eurprd05.prod.outlook.com
X-MS-Office365-Filtering-Correlation-Id-Prvs: c0a2aa35-82b5-49ca-599e-08dea4543afb
X-MS-Exchange-AntiSpam-MessageData-Original-ChunkCount: 1
X-MS-Exchange-AntiSpam-MessageData-Original-0: =?windows-1257?Q?Gf/SPw5w1Y20EB/EtpGksscbF/f9KcfaetGcXMxbgPHBCaQ+3+n2zSAB?=
 =?windows-1257?Q?MVJaSKOFsjrACVkLymryQN5QoGOak79a2rHpfI5MFg1fnRC5VwdpN5az?=
 =?windows-1257?Q?pAdMrCsq3OIR6Pp7upmRqExM3B0mZm0phx/RleGAGqD0kuW0sAIU0bjX?=
 =?windows-1257?Q?AF4BT1sNd/TbIsBpERx+/y6DkwojkVLhOxC+K9nh/xfnVMydeawgcRHA?=
 =?windows-1257?Q?t/uLojKjilezi1tYhLz77Yh7yv8mSLmcJJr6Xqz5Ii3FEaMYGHpeu5wk?=
 =?windows-1257?Q?R4F7wHPp9MK/KAXQd+YuBuzo9Xh2pbQhmfMnNAaLowerykCbIymKDWLk?=
 =?windows-1257?Q?silV2nTePx3eLIlkgwpbanvbgPKc4/2qhzDbqxo0AmU+oEUXP5V+/ymI?=
 =?windows-1257?Q?8zO0jJVqh6h+BibHv0m7qrxbJgSxoj6bjvG6uBEQjclg6HDKPjTgYdMO?=
 =?windows-1257?Q?Z3EUkXu/RewpW33xX3PzPOs2eQeog/LwdKwC4KBdQ8IfaLwpH+nWgeu3?=
 =?windows-1257?Q?8trzVebyIO7B2BBDg159h/7rCtzC92cqcXPIKHkatKnui8VVZ1g9ZBnm?=
 =?windows-1257?Q?EKdLck/nF2iw+qiNfdrXB5fFkIf6paYeGxdgZAesC/Wx1RjNxXMV5ORY?=
 =?windows-1257?Q?ye5NGmpxRVM6qqoba5CR0+BNqmxNM5Co2WFlhGgMdOAfdVfTLE5YBxMA?=
 =?windows-1257?Q?aBRHTDQW59XTfFq++OAi5JmLS20b/RMZGw2i6GYWaSAhXRl
	W9xMVx3MQ?=
 =?windows-1257?Q?t4UfvzSlBDTv+3lO7Yx3fgzm+WmrVUhfEURDDu2W48StC6VpW0HU1rfN?=
 =?windows-1257?Q?JvJXR4YnsPlZtlc1BrExAZ8qa4aYbBFsshrYIoWAOPj3bPaMrdoYToZH?=
 =?windows-1257?Q?OryE3rWBihimGLRVhDS8vwxsmmEY1V8QjbewX3zrpQHGfx8ZVqdPePuH?=
 =?windows-1257?Q?Ka8wV8UCUfbQ7ZMfy8GK+2IMLWgucUOJGsbIjJHdtD034u2pC5ZZNK08?=
 =?windows-1257?Q?jjUX6eh1etopFFG2/kaYWVm11BPDCgugd/tB8kvHTN2dkXgWqmoV1LFG?=
 =?windows-1257?Q?+M9F03PQH49y2NjNWet+heJFKlpddjs7zr50CtTTcUWYi9lfpzEaeKRc?=
 =?windows-1257?Q?W4ErLRsVL5oWSmvo8GenveUegtkY4YA+4n/l7JuAsSK3T2x9xEUC4Pgc?=
 =?windows-1257?Q?XGSx0rx5OJSjN/um6Tnu4Shsr6ylSZtpyu0z9DzH9fv0rI1n72vW0lda?=
 =?windows-1257?Q?8bEaW7zls0991IJuAT0+nZwQIeKq+uOyR/9A6XaqF0L4vRCc4MiXh7I/?=
 =?windows-1257?Q?Qu3Pd1xD7abLdoGcC3lGFxQxuf+L1A95dtPxyxO4V7y8seq2wSmltztI?=
 =?windows-1257?Q?G6clGqBhUSwkmW4gB5RQjglWgLLwo8kuhWHQlSKrHHlqgiKAa6SDFdKC?=
 =?windows-1257?Q?fAyhTyGM0agoRfuGHw1+Zd/RWWN0Pdn8BwfifYIocXCsH0rYspTW/oKG?=
 =?windows-1257?Q?X4FPy1zeQfOoocINxcbE9lUMt2IkCo77U
	FQxz65v7mfuKqJPZjKVLkXz?=
 =?windows-1257?Q?gCmu3nRd14tbUSc5rzjOZN8YDLhv1FhVTJKf1kXzLrWmD260uzaBLa4u?=
 =?windows-1257?Q?S8pS3d68Jw4knkIINECnGObvxwKKSkD+gTucYgl/PLkb33jqucypHt8s?=
 =?windows-1257?Q?jDPAYNyqjPHVTyKAZCvd/hujgq6ngTIzADPdusLo93yJUBnjcWvIic5i?=
 =?windows-1257?Q?8HJZRU8gpJqdlyq0hodmk3rJNd7y7eZ6i/JUO0Q2KyUC2O2YxZsqhYWK?=
 =?windows-1257?Q?/FfOsMfTo20VPZXsc0PqzKY5Hn5gGM4dybs1sdB5okraj1A3KHlqPhqv?=
 =?windows-1257?Q?qni5tY0ZHjnLGw=3D=3D?=
acceptlanguage: en-GB, et-EE, en-US
x-wsguid: Sorainen-d40c93ef7df645e7b2e964f35b5d48b1
x-signature365-messageprocessed: true
x-signature365-signatureinjectedby: OutlookAddIn

This is a multipart message in MIME format.

------=_NextPart_000_0024_01DCD656.AE96C440
Content-Type: text/plain;
	charset="windows-1257"
Content-Transfer-Encoding: 8bit


Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.

Lugupeetud Rahandusministeeriumi esindajad!



Pöördun teie poole seoses hasartmänguseaduses (edaspidi HasMS), täpsemalt
<https://www.riigiteataja.ee/akt/130122025009?leiaKehtiv#para10b1lg4>
HasMS § 101 lg-s 4 viidatud määrusega, mis reguleerib raamatupidamise
aastaaruande audiitorkontrolli objekti üksikasju. Vastava sätte alusel
kehtestab kontrolli üksikasjad minister määrusega (s.o rahandusminister).
Tänase seisuga ei ole meie andmetel nimetatud määrust vastu võetud, ja
Vabariigi Valitsuse eelnõude süsteemist ei leia samuti vastavat eelnõud
(nt et määruse mustandtekstidega tutvuda, kaardistada nõudeid jmt).
Teisalt on audiitkontroll turuosalistele alates 1. jaanuarist kohustuslik.



Eelnevat arvestades, kas te oskate palun anda indikatsiooni:

*	millises menetlusstaadiumis on nimetatud määruse eelnõu
ettevalmistamine;
*	kui võimalik, milline on eeldatav ajakava määruse vastuvõtmiseks?



Küsimuste eesmärk on eelkõige tagada audiitkontrolli läbiviimise
planeerimine ning sisuline läbiviimine selliselt, et arvestatud oleks
kohalduvate õigusnõuetega.



Ette tänades ja lugupidamisega

Jürgen Adamson

Jürgen Adamson

Advokaat
 <mailto:jurgen.adamson@sorainen.com> jurgen.adamson@sorainen.com
M. +372 53 420 220 | T. +372 6 400 900
Rotermanni 6 | 10111 Tallinn | Eesti

Sorainen |  <https://www.sorainen.com/> sorainen.com

Antud e-kiri on konfidentsiaalne ning
<https://www.sorainen.com/disclaimer/et> kaitstud. Soraineni suhetele oma
klientide ja nende ülesannetega kehtivad järgnevad
<https://www.sorainen.com/TAC/et> tingimused.




------=_NextPart_000_0024_01DCD656.AE96C440
Content-Type: text/html;
	charset="windows-1257"
Content-Transfer-Encoding: quoted-printable

<html xmlns:v=3D"urn:schemas-microsoft-com:vml" =
xmlns:o=3D"urn:schemas-microsoft-com:office:office" =
xmlns:w=3D"urn:schemas-microsoft-com:office:word" =
xmlns:m=3D"http://schemas.microsoft.com/office/2004/12/omml" =
xmlns=3D"http://www.w3.org/TR/REC-html40"><head>
<meta http-equiv=3D"Content-Type" content=3D"text/html; =
charset=3Dwindows-1257">
<meta name=3D"Generator" content=3D"Microsoft Word 15 (filtered =
medium)">
<style><!--
/* Font Definitions */
@font-face
	{font-family:Wingdings;
	panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
	{font-family:"Cambria Math";
	panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
	{font-family:Calibri;
	panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
	{font-family:Aptos;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
	{margin:0cm;
	font-size:11.0pt;
	font-family:"Arial",sans-serif;
	mso-fareast-language:EN-US;}
p.MsoFootnoteText, li.MsoFootnoteText, div.MsoFootnoteText
	{mso-style-priority:99;
	mso-style-link:"Footnote Text Char";
	margin:0cm;
	font-size:10.0pt;
	font-family:"Arial",sans-serif;
	mso-fareast-language:EN-US;}
a:link, span.MsoHyperlink
	{mso-style-priority:99;
	color:blue;
	text-decoration:underline;}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
	{mso-style-priority:34;
	margin-top:0cm;
	margin-right:0cm;
	margin-bottom:0cm;
	margin-left:36.0pt;
	font-size:11.0pt;
	font-family:"Arial",sans-serif;
	mso-fareast-language:EN-US;}
span.FootnoteTextChar
	{mso-style-name:"Footnote Text Char";
	mso-style-priority:99;
	mso-style-link:"Footnote Text";}
span.EmailStyle19
	{mso-style-type:personal-compose;
	font-family:"Arial",sans-serif;
	color:windowtext;
	font-weight:normal;
	font-style:normal;}
.MsoChpDefault
	{mso-style-type:export-only;
	font-size:11.0pt;
	mso-ligatures:none;
	mso-fareast-language:EN-US;}
@page WordSection1
	{size:612.0pt 792.0pt;
	margin:70.85pt 70.85pt 70.85pt 70.85pt;}
div.WordSection1
	{page:WordSection1;}
/* List Definitions */
@list l0
	{mso-list-id:761878710;
	mso-list-type:hybrid;
	mso-list-template-ids:1602627970 -155130146 69533699 69533701 69533697 =
69533699 69533701 69533697 69533699 69533701;}
@list l0:level1
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:Symbol;
	mso-fareast-font-family:Calibri;
	mso-bidi-font-family:"Times New Roman";}
@list l0:level2
	{mso-level-number-format:bullet;
	mso-level-text:o;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:"Courier New";}
@list l0:level3
	{mso-level-number-format:bullet;
	mso-level-text:\F0A7;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:Wingdings;}
@list l0:level4
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:Symbol;}
@list l0:level5
	{mso-level-number-format:bullet;
	mso-level-text:o;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:"Courier New";}
@list l0:level6
	{mso-level-number-format:bullet;
	mso-level-text:\F0A7;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:Wingdings;}
@list l0:level7
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:Symbol;}
@list l0:level8
	{mso-level-number-format:bullet;
	mso-level-text:o;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:"Courier New";}
@list l0:level9
	{mso-level-number-format:bullet;
	mso-level-text:\F0A7;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:Wingdings;}
ol
	{margin-bottom:0cm;}
ul
	{margin-bottom:0cm;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext=3D"edit" spidmax=3D"1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext=3D"edit">
<o:idmap v:ext=3D"edit" data=3D"1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang=3D"ET" link=3D"blue" vlink=3D"purple" =
style=3D"word-wrap:break-word">
<table class=3D"MsoNormalTable" border=3D"0" cellspacing=3D"0" =
cellpadding=3D"0" align=3D"left" width=3D"100%" =
style=3D"width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184; =
mso-table-lspace:2.25pt;mso-table-rspace:2.25pt;mso-table-anchor-vertical=
:paragraph;mso-table-anchor-horizontal:column;mso-table-left:left;mso-pad=
ding-alt:0cm 0cm 0cm 0cm">
<tbody>
<tr =
style=3D"mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes">
<td style=3D"background:#910A19;padding:5.25pt 1.5pt 5.25pt 1.5pt"></td>
<td width=3D"100%" =
style=3D"width:100.0%;background:#FDF2F4;padding:5.25pt 3.75pt 5.25pt =
11.25pt; word-wrap:break-word" cellpadding=3D"7px 5px 7px 15px" =
color=3D"#212121">
<div>
<p class=3D"MsoNormal" =
style=3D"mso-element:frame;mso-element-frame-hspace:2.25pt; =
mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element=
-anchor-horizontal: column;mso-height-rule:exactly">
<span style=3D"font-size:9.0pt;font-family: &quot;Segoe =
UI&quot;,sans-serif;mso-fareast-font-family:&quot;Times New =
Roman&quot;;color:#212121"><strong>T=E4helepanu!
</strong>Tegemist on v=E4lisv=F5rgust saabunud kirjaga.<br>
Tundmatu saatja korral palume linke ja faile mitte =
avada.<o:p></o:p></span></p>
</div>
</td>
</tr>
</tbody>
</table>
<div>
<div class=3D"WordSection1">
<p class=3D"MsoNormal"><span lang=3D"EN-GB">Lugupeetud =
Rahandusministeeriumi esindajad!<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB">P=F6=F6rdun teie poole =
seoses hasartm=E4nguseaduses (edaspidi
<b>HasMS</b>), t=E4psemalt <a =
href=3D"https://www.riigiteataja.ee/akt/130122025009?leiaKehtiv#para10b1l=
g4">
HasMS =A7 10<sup>1</sup> lg-s 4</a> viidatud m=E4=E4rusega, mis =
reguleerib raamatupidamise aastaaruande audiitorkontrolli objekti =
=FCksikasju. Vastava s=E4tte alusel kehtestab kontrolli =FCksikasjad =
minister m=E4=E4rusega (s.o rahandusminister). T=E4nase seisuga ei ole =
meie
 andmetel nimetatud m=E4=E4rust vastu v=F5etud, ja Vabariigi Valitsuse =
eeln=F5ude s=FCsteemist ei leia samuti vastavat eeln=F5ud (nt et =
m=E4=E4ruse mustandtekstidega tutvuda, kaardistada n=F5udeid jmt). =
Teisalt on audiitkontroll turuosalistele alates 1. jaanuarist =
kohustuslik.<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"FI">Eelnevat arvestades, kas te =
oskate palun anda indikatsiooni:<o:p></o:p></span></p>
<ul style=3D"margin-top:0cm" type=3D"disc">
<li class=3D"MsoListParagraph" style=3D"margin-left:0cm;mso-list:l0 =
level1 lfo1"><span lang=3D"FI">millises menetlusstaadiumis on nimetatud =
m=E4=E4ruse eeln=F5u ettevalmistamine;<o:p></o:p></span></li><li =
class=3D"MsoListParagraph" style=3D"margin-left:0cm;mso-list:l0 level1 =
lfo1"><span lang=3D"FI">kui v=F5imalik, milline on eeldatav ajakava =
m=E4=E4ruse vastuv=F5tmiseks?<o:p></o:p></span></li></ul>
<p class=3D"MsoNormal"><span lang=3D"FI"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"FI">K=FCsimuste eesm=E4rk on =
eelk=F5ige tagada audiitkontrolli l=E4biviimise planeerimine ning =
sisuline l=E4biviimine selliselt, et arvestatud oleks kohalduvate =
=F5igusn=F5uetega.<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"FI"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"FI">Ette t=E4nades ja =
lugupidamisega<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB">J=FCrgen =
Adamson<o:p></o:p></span></p>
<div id=3D"signature-365-signature">
<div>
<div id=3D"signature-365-signature">
<div>
<div id=3D"signature-365-signature">
<div>
<p class=3D"MsoNormal" =
style=3D"mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span =
style=3D"font-size:12.0pt;color:#5C5EE0;mso-fareast-language:ET">J=FCrgen=
 Adamson<o:p></o:p></span></p>
<p class=3D"MsoNormal" =
style=3D"margin-top:8.0pt;mso-margin-bottom-alt:auto;line-height:12.0pt">=

<span =
style=3D"font-size:10.0pt;color:#5C5EE0;mso-fareast-language:ET">Advokaat=
&nbsp;<br>
<a href=3D"mailto:jurgen.adamson@sorainen.com"><span =
style=3D"color:#5C5EE0">jurgen.adamson@sorainen.com</span></a>&nbsp;<br>
M. +372 53 420 220 | T. +372 6 400 900&nbsp;<br>
Rotermanni 6 | 10111 Tallinn | Eesti <o:p></o:p></span></p>
<p class=3D"MsoNormal" style=3D"mso-margin-bottom-alt:auto"><span =
style=3D"font-size:10.0pt;color:#5C5EE0;mso-fareast-language:ET">Sorainen=
 |
<a href=3D"https://www.sorainen.com/"><span =
style=3D"color:#5C5EE0">sorainen.com</span></a><o:p></o:p></span></p>
<p class=3D"MsoNormal" =
style=3D"margin-top:8.0pt;mso-margin-bottom-alt:auto"><span =
style=3D"font-size:8.0pt;color:#5C5EE0;mso-fareast-language:ET">Antud =
e-kiri on konfidentsiaalne ning
<a href=3D"https://www.sorainen.com/disclaimer/et"><span =
style=3D"color:#5C5EE0">kaitstud</span></a>. Soraineni suhetele oma =
klientide ja nende =FClesannetega kehtivad j=E4rgnevad
<a href=3D"https://www.sorainen.com/TAC/et"><span =
style=3D"color:#5C5EE0">tingimused</span></a>.<o:p></o:p></span></p>
</div>
</div>
</div>
<p class=3D"MsoNormal"><span =
style=3D"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif;mso-fa=
reast-language:ET">&nbsp;</span><o:p></o:p></p>
</div>
</div>
</div>
</div>
</div>
</body>
</html>

------=_NextPart_000_0024_01DCD656.AE96C440--
