Seadusemuudatuste mõju hoiu-laenuühistute tegevusele – Tartu Hoiu-laenuühistu näitel
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Kuupäev
2026
Kättesaadavus
05.09.2026
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Hoiu-laenuühistute seadusemuudatused on aktuaalne teema, sest need mõjutavad ühistute senist hoiuste kaasamisel ja laenude väljastamisel põhinevat tegevust. Muudatused puudutavad uute liikmete ja hoiuste kaasamist, juhtimis- ja kontrollinõudeid, hoiustajate kaitset ning hoiu-laenuühistute tegevuse jätkamise võimalusi pärast üleminekuperioodi lõppu. Bakalaureusetöö eesmärk on selgitada seadusemuudatuste mõju hoiu-laenuühistute tegevusele Tartu Hoiu-laenuühistu näitel. Töös kasutatakse kvalitatiivset dokumendianalüüsi ja kvantitatiivset finantsanalüüsi. Dokumendianalüüsi aluseks on hoiu-laenuühistute tegevust reguleerivad õigusaktid, seaduseelnõud ja seletuskirjad. Finantsanalüüsis kasutatakse Tartu Hoiu-laenuühistu 2017.–2022. aasta konsolideeritud majandusaasta aruandeid ning hoiuste registrite andmeid aastate 2017–2025 kohta. Nende andmete põhjal hinnatakse ühistu finantsseisu, hoiuste väljamaksete muutust, likviidsust ja seadusemuudatustega seotud mõju. Töö tulemustest selgus, et Tartu Hoiu-laenuühistu tegevusmaht kasvas aastatel 2017–2022, kuid samal ajal viitasid finantssuhtarvud likviidsete vahendite piiratud osakaalule lühiajaliste kohustiste suhtes. Hoiuste registrite põhjal suurenes liikmetele tehtud väljamaksete maht märgatavalt 2022. aastal ning jäi kõrgele tasemele ka 2023. ja 2024. aastal. Seetõttu ei saa väljamaksete kasvu seostada üksnes 2026. aastal vastu võetud seadusemuudatustega, kuid pikem regulatiivne ebakindlus võis mõjutada liikmete ootusi ja usaldust. Töö põhjal avaldub seadusemuudatuste mõju Tartu Hoiu-laenuühistule eelkõige hoiuste kaasamise, liikmete usalduse, likviidsusriski ja hoiustel põhineva tegevuse jätkumise kaudu. Töö tulemusi saab kasutada hoiu-laenuühistute reformi mõju hindamisel ning edaspidi vajab täiendavat analüüsi reformi tegelik mõju pärast üleminekuperioodi lõppu.
Legislative amendments concerning savings and loan associations are topical because they affect the current activities of these associations, which are based on attracting deposits from members and issuing loans. The amendments concern the admission of new members, deposit attraction, management and control requirements, depositor protection, and the possibilities for continuing the activities of savings and loan associations after the end of the transition period. The aim of this bachelor’s thesis is to explain the impact of legislative amendments on the activities of savings and loan associations using the example of Tartu Savings and Loan Association. The thesis applies qualitative document analysis and quantitative financial analysis. The document analysis is based on legislation, draft acts and explanatory memoranda regulating the activities of savings and loan associations. The financial analysis uses the consolidated annual reports of Tartu Savings and Loan Association for 2017–2022 and deposit register data for 2017–2025. Based on these data, the thesis assesses the association’s financial position, changes in deposit withdrawals, liquidity, and the potential impact related to the legislative amendments. The results show that the volume of activity of Tartu Savings and Loan Association increased in 2017–2022, while financial ratios indicated a limited proportion of liquid funds in relation to short-term liabilities. According to the deposit register data, the volume of withdrawals paid to members increased noticeably in 2022 and remained high in 2023 and 2024. Therefore, the increase in withdrawals cannot be attributed solely to the legislative amendments adopted in 2026, although prolonged regulatory uncertainty may have affected members’ expectations and trust. The thesis concludes that the impact of the legislative amendments on Tartu Savings and Loan Association is mainly reflected in deposit attraction, members’ trust, liquidity risk, and the continuation of deposit-based activities. The results of the thesis can be used to assess the impact of the reform of savings and loan associations, while the actual impact of the reform after the end of the transition period requires further analysis.
Legislative amendments concerning savings and loan associations are topical because they affect the current activities of these associations, which are based on attracting deposits from members and issuing loans. The amendments concern the admission of new members, deposit attraction, management and control requirements, depositor protection, and the possibilities for continuing the activities of savings and loan associations after the end of the transition period. The aim of this bachelor’s thesis is to explain the impact of legislative amendments on the activities of savings and loan associations using the example of Tartu Savings and Loan Association. The thesis applies qualitative document analysis and quantitative financial analysis. The document analysis is based on legislation, draft acts and explanatory memoranda regulating the activities of savings and loan associations. The financial analysis uses the consolidated annual reports of Tartu Savings and Loan Association for 2017–2022 and deposit register data for 2017–2025. Based on these data, the thesis assesses the association’s financial position, changes in deposit withdrawals, liquidity, and the potential impact related to the legislative amendments. The results show that the volume of activity of Tartu Savings and Loan Association increased in 2017–2022, while financial ratios indicated a limited proportion of liquid funds in relation to short-term liabilities. According to the deposit register data, the volume of withdrawals paid to members increased noticeably in 2022 and remained high in 2023 and 2024. Therefore, the increase in withdrawals cannot be attributed solely to the legislative amendments adopted in 2026, although prolonged regulatory uncertainty may have affected members’ expectations and trust. The thesis concludes that the impact of the legislative amendments on Tartu Savings and Loan Association is mainly reflected in deposit attraction, members’ trust, liquidity risk, and the continuation of deposit-based activities. The results of the thesis can be used to assess the impact of the reform of savings and loan associations, while the actual impact of the reform after the end of the transition period requires further analysis.
Kirjeldus
Bakalaureusetöö
Maamajandusliku ettevõtluse ja finantsjuhtimise õppekaval
Märksõnad
bakalaureusetööd, likviidsusrisk, hoiuste kaasamine, finantsjärelevalve, ühistupank