olemus
sõltub valdkonnast

Wiktionary:
1. (biochemistry) what an enzyme acts upon
2. (biology) a surface on which an organism grows, or to which an organism or an item is attached
3. an underlying layer; a substratum
4. (linguistics) a language that is replaced in a population by another language and that influences the language imposed on its speakers
5. (plating) a metal which is plated with another metal which has different physical properties
6. (construction) a surface to which a substance adheres
7. the substance lining the bottom edge of an enclosure

ISO 22300:
väljastpoolt maksumärgistaja asukohta pärit maksumärgi materjal
= material that a tax stamp is made of when it is produced away from the site of the tax stamp applier

näiteid
https://en.wikipedia.org/wiki/Substrate