Väljamaksetena

Väljamaksetena is an Estonian term used in finance and law to describe money that is paid out to recipients as disbursements or payouts, rather than as revenue, capital, or reinvestment. It is commonly found in contracts, financial statements, pension schemes, settlement agreements, and tax documents to indicate the form in which funds are distributed.

Linguistic note: the word is formed from the base väljamakse (payout, disbursement) with the translative suffix -ena, meaning “as” or “in the capacity of.” In texts, väljamaksetena functions as a prepositional or adverbial phrase that specifies the manner of payment.

Contexts and usage: väljamaksetena is used to describe the manner in which money is transferred to a recipient. Typical contexts include dividends or distributions to shareholders, severance or termination payments, court settlements, insurance disbursements, and other arranged transfers where funds are paid out rather than earned as ongoing income. It helps distinguish payments that are disbursed as one-time or scheduled payouts from other forms of compensation or revenue.

Translation and equivalents: in English-language documents the closest equivalents are “as disbursements,” “as payouts,” or “in the form of disbursements.” In Estonian, the term emphasizes the payout nature of the transaction, not its tax treatment or accounting classification.

See also: disbursement, payout, settlement, dividend, pension payment.