Rules For The Preparation Of The Annual Report Of The Financial Arrangements

Original Language Title: Noteikumi par saimnieciskā gada pārskata sagatavošanas kārtību

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/176091

Cabinet of Ministers Regulations No. 362 in Riga in 2008 (26 May. No 33) provisions on economic arrangements for the preparation of the annual report, issued in accordance with the law on budget and financial management 31 fourth subparagraph of article i. General provisions 1 the questions determines the order in which the Ministry of finance prepares the saimn thigh annual report on the State budget and the budgets of local governments (hereinafter report) and the report of the financial year.
II. Review of general principles 2. Statement prepared by: 2.1. giving financial information in accordance with the accrual principle;
2.2. specifying the details of budget implementation in accordance with the cash flow;
2.3. how State and local government budget, the consolidated accounts using the following types of consolidation: sum-review 2.3.1, aggregating all these indicators in the reports;
2.3.2. mutual transactions or balances (after cash-flow basis, on an accrual basis), made between the partners involved in the institutional sector consolidation. Transactions and balances within a smaller turn off ma principle, it is economically appropriate off mutual position of the lowest value.
3. These provisions shall not apply to tax revenue report specifying, in accordance with the accruals principle.
4. the report shall be drawn up on the basis of State and local government budget execution and accounting data, classified according to the requirements of the laws and the budget and accounting.
5. If the items of the financial statements (hereinafter post) for the recognition, assessment, outline, or identification of errors, it is essential that this corrigendum contains a transaction review period financial report and to provide the report. Error is considered essential, if its non-disclosure could influence the financial statement user decisions. Materiality depends on the size and nature of the items. To determine if an item or items in the joint amount is essential to evaluate the nature and size of the items at the same time.
6. quality characteristics determine the usefulness of the information provided in the report of its users. Information must be understandable, relevant, reliable and comparable.
7. the report prepared under the going concern principle.
8. the reports indicate the individual items that are material by nature and content.
9. listing and classification of items in all reporting periods are the same, except that if the listing and classification of items in the Exchange is for legal and accounting of the budget. In this case, the annexes to the report indicate the nature and extent of reclassification and reason.
10. the report is clearly identifiable and the information is no different from the same information in other reports. This information indicates clearly and, if necessary, be repeated, to ensure their proper understanding.
11. the preparation of the consolidated financial statement, turn off delay between the must and the business.
12. financial statements included in a consolidation shall be drawn up by the State to the same reporting date.
13. in order to prepare consolidated financial statements, using a single account ing plan book and basic principles of both national and local budgets financial reporting.
14. The consolidation of the financial statements cover all of the items.
15. combining (consolidating) the review of the implementation of the budget, on the basis of each Ministry or central public authorities or municipal budgetary implementation reports submitted. The budgetary implementation reports shall be consolidated according to the types of the budget by combining the corresponding items of revenue and expenditure. The budgetary execution of the consolidated report form during the preparation of the statements that exclude one budget holder is transferred to another budget involved in the consolidation of the contractor.
III. preparation of the report and its contents 16. report prepared and signed in triplicate (report by plār and Exo to the identical disclaimer applies only to the paper prepared by the reports): 16.1. one copy – State control;
16.2. one copy – the Cabinet of Ministers;
16.3. one copy – the Treasury.
17. the report consists of the execution of the budget and financial statement (form samples relevant annexes) and the Ministry of Finance's report on the financial year of the Republic of Latvia on the implementation of the State budget and the budgets of local governments (hereinafter the report), as well as review the explanations.
18. the report shall include the following report form: 18.1. overview on the State of the consolidated general budget execution financial year (annex 1) and the annexes thereto: 18.1.1. the State consolidated budget implementation for the financial year (including donations and donations) (annex 2);
18.1.2. national execution of the consolidated budget of the financial year (not including donations and donations) (annex 3);
18.1.3. the State budget revenue in the financial year (annex 4);
18.1.4. the State budget income and expenditure for the financial year (annex 5);
18.1.5. State budget income and expenditure by programmes and sub-programmes financial year (annex 6);
18.1.6. the State budget income and expenditure according to the purser, CAI categories financial year (annex 7);
18.1.7. national budget expenditure according to functional categories in the economic year end sa (annex 8);
18.1.8. information about feature usage for contingencies financial year (annex 9);
18.1.9. Special State budget income and expenditure for the financial year (annex 10);
18.1.10. Special State budget income and expenditure by program and the sub programs financial year (annex 11);
18.1.11. Special State budget income and expenditure according to the categories ' miskaj financial year (12.);
18.1.12. State special budget expenditure according to functional categories in the financial year (annex 13);
18.1.13. State budget donations and gifts the revenue and expenditure for the financial year (annex 14);
18.1.14. State budget donations and donations of the institutional income and expenditure financial year by ministries and Central Government authorities (annex 15);
18.1.15. State budget donations and donations of the institutions revenue and expenditures according to economic categories Syme economic year (16. Add Kuma);
18.1.16. State budget donations and donations of the institutions costs according to functional categories in the financial year (article 17);

18.1.17. the power of the estimated liabilities in the future, the State long-term commitment limits investments (including foreign EU funds and other financial instruments the co-financed programmes) and other long-term liabilities financial year and the next, until the implementation of the project (annex 18);
18.1.18. the "national defense, security and integration into NATO" implementation in the financial year (article 19);
18.1.19. by orders of the cabinet ministries and central institutions of State guarantees granted, netted and financial year to privatize the information used (annex 20);
18.1.20. Ministry and central public institutions program and the gramm-apakšpr performance indicators financial year (annex 21);
18.1.21. local consolidated budget implementation for the financial year (including donations and donations) (annex 22);
18.1.22. Summary of the General performance of local political year by Mistress (Annex 23);
18.1.23. Summary of municipal special budget of the political year Mistress (annex 24);
18.1.24. Summary of donations and donations of local government performance in the financial year (article 25);
18.2. the consolidated accounting balance sheet on 31 December of the financial year (annex 26) and its annexes: 18.2.1. General summary of accounting balances of institutions on 31 December of the financial year (article 27);
18.2.2. the municipal authorities of the budget accounting balance sheet summary on 31 December of the financial year, (28.);
18.2.3. information on State budget institutions customers financial year (annex 29);
18.2.4. information on the budget authorities of local customers by political year Mistress (annex 30);
18.2.5. information on national budgetary authorities, creditors financial year (31);
18.2.6. information on the budget authorities of local vendors in the financial year (Annex 32);
18.2.7. State budget institutions equity (net assets) statement of changes in financial year (Annex 33);
18.2.8. municipal authorities estimate the equity (net assets) statement of changes in the economic year sa (34);
18.2.9. public authorities long-term financial contribution to the movement of the financial year report (annex 35);
18.2.10. municipal budgetary authority long-term financial investment in a year of economic movement Syme statement (Annex 36);
18.2.11. review of State budget borrowing institutions financial year (annex 37);
18.2.12. review of municipal borrowing in the financial year (annex 38);
18.2.13. review of local government issued guarantees to the thigh of saimn December 31, (39);
18.2.14. State budget funds by the authorities, and the equivalent deposit balance at 31 December of the financial year (annex 40);
18.2.15. municipal funds, equivalent and deposit balance at 31 December of the financial year (Annex 41);
18.2.16. the State budget authorities short-term financial investments as the year of the woman (56);
municipal budget authorities 18.2.17. short-term financial investments to the economic year of sa movement report (annex 57);
18.3. Overview of State consolidated debt on 31 December of the financial year (Annex 42);
18.4. the State budget fiscal balance at 31 December of the financial year (43) and its annex: 18.4.1. the State budget shows the relationship report (on the (n – 3), (n-2), and the previous financial year to the end of the financial year) (Annex 44);
18.4.2. Overview of public debt financial year (annex 45);
18.4.3. the external debt of the country's annual economic report (46);
18.4.4. domestic debt in the economic annual report (Annex 47);
18.4.5. Overview of State loans for the financial year (48. Add Kuma);
18.4.6. the loan list financial year (Annex 49);
18.4.7. review of Treasury budget accounts invest in existing funds for the financial year information (50.);
18.4.8. statement on State budget balance on 31 December of the financial year (Annex 51);
18.4.9. public external borrowing costs, repayment and servicing costs forecast from (n + 1) to (n + 5) (52);
18.4.10. the State guarantees the economic annual report (53. Add Kuma);
18.4.11. the national outstanding loans on the list to 31 December of the financial year (Annex 54);
18.4.12. the State guarantees in the list on the 31 December of the financial year (Annex 55).
19. each report form: 19.1. budget breakdown-State or municipal budget;
19.2. the information or statement is the State budget, municipal budgets or consolidated budget summary;
19.3. the report date or the relevant part of the report period;
19.4. the reporting currency used in the Republic of Latvia currency or foreign currency;
19.5. the specified number of accuracy – data indicate the round amount without decimals.
20. The report of the evaluation of the significance of the event: 20.1. key events that influenced the State and local budgets in the year under review;
20.2. change in State and local government budgets and their impact on financial results;
20.3. foreseeable events that could affect State and local government budgets in the future.
21. in order to review the users easier understand the information contained in the forms of accounts, review the following statement is added to the explanations: 21.1. explanation for the report on the State of the consolidated general budget execution;
21.2. the explanation of the State consolidated budget;
21.3. the explanation of the consolidated budget of the municipality;
21.4. the explanation for the consolidated accounting balance of the country;
21.5. the explanation of the State budget accounting balance sheets of the institutions set loose;
21.6. explanation of the municipal budget accounting balance sheets of the institutions set loose;
21.7. the explanation for the report on the State of the consolidated debt;
21.8. the explanation of the Government's financial balance.
IV. Review of the General section of the fill 22. Review the General section consists of: 22.1. lines;
22.2.: 22.2.1. "classification code";
22.2.2. "indicators";
22.2.3. "to the beginning of the reporting period";
22.2.4. "to the end of the reporting period".
23. These rules 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 23, 24 and 25 of the report in the annex under the column "classification code" indicates the estimate of revenue and expenditure or the funding code according to regulations laid down in the budgetary field classifier.

24. This rule 6, 11, 15, 16, 20, 21 and 37 of the report in the annex under the column "code" indicates the Ministry or central public authorities the code in accordance with the law on State budget for the current year given the Ministry or central public authorities code.
25. The review column "indicators": 25.1. these rules 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 23, 24 and 25 in annex – budget of revenue and expenditure or the funding code name according to the regulations laid down in the budgetary field classifier;
25.2. the provision in annex 2 – General and State specific (social) the name of the table of the budget according to the law on the State budget for the current year index set name;
25.3. in annex 3 of these regulations, the name of the table of the budget according to the law on the State budget for the current year specific titles;
25.4. in annex 22 of these regulations, the name of the table of the budget, according to local forecasts for the current year index set name;
25.5. this rule 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 40, 41, 42, 43, 44, 51, 55 and 56 in annex – indicator name according to the laws and regulations on accounting and the accounts, the names of defined indicators;
25. This provision in annex 45 and 48-pointer name for the National Treasury budget financial bookkeeping rates used names;
25.7. these rules 4, 5, 6, 7, 9, 10, 11, 12, 14, 15, 16, 18, 22, 23, 24 and 25 of the annex, the classification of budget revenue and expenditure of the type group;
25.8. This provision 1., 2., 3., 4. and annex 18 — the classification of budget revenue and expenditure of the type of sub.
26. This provision 5, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16 and 17 of the report in the annex under "approved estimates year" indicates the State budget in the annual economic estimates data.
27. This provision 1., 2., 3., 4., 5., 6., 7., 8., 9, 10, 11, 12, 13, 18, 19, 21, 22, 24 and 25 of the report in the annex under "financial year plan" indicates the type of financial year budget plan. The General State of the country and a special budget plan for the financial year indicates how the law on State budget for the current year and the order of the Cabinet of Ministers established the amount of the appropriations.
28. This provision, 26, 27, 28, 29, 30, 31, 32, 37, 38, 39, 40, 41, 42, 43, 45, 46, 47, 48, 49 and 53. Annex review column "To the beginning of the reporting period" indicates data corresponding to the previous accounting period in the box "To the end of the reporting period," the data supplied.
29. This rule 26, 27, 28, 29, 30, 31, 32, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49 and 53. reporting in the annex under the column "On the end of the reporting period" indicates that the balance of the pointer at the end of the year according to the accounting records.
30. These rules 37, 38, 45, 46, 47, 48, 49 and 53. Annex review column "reference period" specifies the accounting records according to the following indicators: 30.1. "paid";
30.2. "repaid";
30.3. "exchange rate fluctuations";
18.9. "other changes".
31. This provision, 47 and 53 46. reporting in the annex under "interest and other payments" indicate the interest and other payments in the reference period under the loan or guarantee contract conditions.
32. This provision in annex 18 and 21 the report under "financial year" indicates the appropriate indicators financial year accounting data.
33. This provision 1., 2., 3., 4., 5., 6., 7., 8., 9, 10, 11, 12, 13, 14, 15, 16, 17, 19, 22, 23, 24 and 25 of the report in the annex under the column "last Mistress by political year" indicates data corresponding to the previous reporting period column "Saimn" the thighs in the year specified.
34. These rules 1., 2., 3., 4., 5., 6., 7., 8., 9, 10, 11, 12, 13, 14, 15, 16, 17, 19, 22, 23, 24 and 25 of the report in the annex under "financial year" indicates the appropriate indicators financial year accounting data.
35. This provision, 35, 36, 56 and 57. Annex review column "the carrying amount of the Investment at the beginning of the year" indicates data corresponding to the previous reporting period column "the carrying amount of the Investment at the end of the year" the data supplied.
36. This provision, 35, 36, 56 and 57. Annex review column "the carrying amount of the Investment at the end of the year" of the relevant balance of indicators at the end of the year according to the accounting records.
37. This provision, 35, 36, 56 and 57. reporting in the annex under "purchase (+)" indicates the corresponding item (change) after the increase in transactions.
38. This provision, 35, 36, 56 and 57. reporting in the annex under "sales (-) indicates the corresponding items of the reduction of movement after the transactions.
39. This provision, 35, 36, 56 and 57. Annex review column "revaluation of investments (+, –)" indicates a change in the value of a capital company, overestimated the investment under the equity method. Magnification is indicated by the "+" sign, but decrease with the "-" sign. The revalued carrying amount of the investment is negative.
40. These rules 37, 38, 39, 54 and 55 of the report in the annex under the column "lender" indicates the name of the lender.
41. These rules 37, 38, 39, 49, 54 and 55 of the report in the annex under "target" indicates the borrowing target.
42. This provision, 37, 38, 39, 49, 54 and 55 of the report in the annex under the column "date of signing of the contract" is the contract signature date – day, month, year (URdd.mm. yyyy).
43. These rules 37, 38, 39 and 49 of the report in the annex under the column "repayment period" indicate the loan repayment period – day, month, year (URdd.mm. yyyy).
44. This provision, 37, 38, 46 and 47 of the annex to the report under "loan agreement" indicates the amount of the loan agreement. If the loan is received, the contract amount currency conversion in local currency at the Bank of Latvia exchange rate on the last day of the reporting period.
45. This provision 37, 38 and 39 of the annex in the reference column "currency represents you" indicate the currency unit designation under the terms of the contract.
46. This provision, 35, 36, 56 and 57. review under "accruals (+/–)" in the reporting period provisions are indicated by a "-" sign, but a reduction in stocks created by the "+" sign.
47. These rules 1, 2, 3, 5, 6, 7, 10, 11, 13, 16, 18, 21, 22, 23, 24 and 25 in the annex:

29.3. the reference line "financial balance" indicates a surplus of revenue over expenditure as a positive number (+) or the excess of expenditure over income as a negative number (-);
47.2. the reference line "funding" indicates the State and municipal budget funds used in the financing of the change in the reporting period;
47.3. the line, "" specified total Funding is equal to the line "financial balance" totals indicated the opposite sign;
47.4. the reference line "category of funding" indicates the corresponding categories of funded (specify five code signs according to the regulations laid down in the budgetary field classifier);
29.5. the report on the "revenue" line indicates the State or local government budgets and the total amount of revenue;
29.6. the reference line "expenditures" indicates a State or municipal budget expenses;
29.6. the reference line "additional information" indicates additional information about changes in financing during the period according to the law on the State budget for the current year to the prescribed structure.
48. This provision 1., 2., 3., 4., 5., 6., 7., 8., 9, 10, 11, 12, 13, 14, 15, 16, 17, 19, 23, 24 and 25 in the annex indicate the comparative information in respect of the financial year and the previous financial year.
49. That rule 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 53, 56 and 57 in the annex indicate. comparative information on the end of the reporting period and the beginning of the reporting period.
V. preparation of the financial statements of the public 50. the consolidated general budget for the financial year (annex 1) specify information for State and local governments. the consolidated general budget Consolidate, switch off the corresponding revenue, expenditure and financing items.
51. In the report "the State consolidated budget implementation for the financial year (including donations and donations)" (annex 2): 51.1. specify information about the State consolidated budget, including donations and donations;
51.2. include indicators according to the law on the State budget for the current year to determine the structure;
51.3. in addition to the information referred to in chapter IV provides the following data: 51.3.1. line "that total revenue (on + SA + NE)" indicates the country the General and special (social and donation/gift) total net budget revenue, subtracted from transfer transfer from the State budget to the State special budget;
51.3.2. line "through the General Revenue (net)" indicates the State of the net revenue of Jet Li pamatb total;
51.3.3. the line, "SAO special budget revenue (net)" indicates a State special budget revenue, subtracted from transfer transfer from the State budget to the State special budget;
51.3.4. the lines "ZA donations and donations of revenue" indicates the State budget donations and donations of transferred sum, column "economic plan" does not fill in the year;
51.3.5. the line "KB public spending on (KB1 + KB2 + KBn)" indicates the State budget, the State budget and special donations and donations of the net expenses;
51.3.6. line government financial balance (I-K) "indicates a State budget surplus of revenue over expenditure as a positive number (+) or the excess of expenditure over income as a negative number (-);
51.3.7. the line, "the WB public expenditure budget (net)" indicates the General State expenses, less transfers from the State budget to the State special budget;
51.3.8. the line "State budget financial balance (by-PB)" indicates the General State of excess revenue over expenditure as a positive number (+) or the excess of expenditure over income as a negative number (-);
51.3.9. the line, "SB State special budget expenditures" indicates the country specific budget expenses;
51.3.10. the line "State specific budget financial balance (SA, SB)" indicates a State special budget revenue over expenditure excess as a positive number (+) or the excess of expenditure over income as a negative number (-);
51.3.11. the line "ZB donation and gift expenses" indicates the received donations and donations of the utilisation of expenditure during the year, the column "Mistress as the annual plan" filling;
51.3.12. the line "donations and donations of financial deficit (-), pārp's law ()" indicates donations and donations of excess of revenue over expenditure as a positive number or the excess of expenditure over income as a negative number, column "economic plan" does not fill in the year;
51.3.13. As a percentage of GDP "in the section" row "State budget revenue," "public spending" and "Government financial balance" columns indicate the percentage of the data;
51.3.14. the line "GDP mln. LAT "indicate the gross domestic product at current prices EUR million lats.
52. the report on "the State consolidated budget implementation for the financial year (not including donations and donations)" (annex 3): 52.1. specify information about the consolidated State budget, not including donations and donations;
52.2. the index according to the law on the State budget for the current year to determine the structure;
52.3. As a percentage of GDP "in the section" row "State budget revenue," "public spending" and "Government financial balance" columns indicate the percentage of the data;
52.4. reporting line "GDP mln. LAT "indicates a fake international gross domestic product prices in millions of pounds.
53. the report, "the State budget revenue in the financial year ' (4. Add Kuma): 53.1. specify information about the State budget revenue, payable to the State budget in dues and other payments from the State institution services and activities and information on State special budget revenue in the financial year;
53.2. include indicators according to the law on the State budget for the current year to the prescribed structure.
54. In the report "the State budget income and expenditure financial year ' (annex 5) indicates the country the General consolidated revenue, expenditure and financing according to the law on the State budget for the current year to the prescribed structure.
55. the report, "State budget income and expenditure by program and the sub-sector faces financial year ' (annex 6): 55.1. indicate the consolidated State budget revenue, expenditure and financing through the programs and subprograms according to the law on the State budget for the current year to determine the structure;

55.2. If the law on the State budget for the current year is not a specific program or subprogram that ma was included in the law on the State budget of the previous year, reference year include comparative information on the performance of the programme or subprogramme in the previous year, according to the law on the State budget for the previous year to the prescribed structure.
56. In the report "the State budget revenue and expenditure categories under the economic financial year ' (annex 7) specifies the information about the notified State budget revenue, expenditure and financing according to the legislation in the area of budget revenue and expenditure laid down economic categories (list all code signs according to the regulations laid down in the budgetary field classifier), and financing categories (points in five code marks according to the regulations laid down in the budgetary field classifier).
57. The report "public expenditure under general functional categories in the financial year ' (annex 8) specify information for console shell national budget expenditure according to budget legislation budget expenditure set out in the functional categories (two code marks under the laws and regulations specified in the klasifik field of the budget to the Torah).
58. In the report "information about the media used for contingencies you sa's economic year" (annex 9): 58.1. ' cash flow/financial year "indicates information about the financial year allocation by ministries or other central authorities and municipalities;
58.2. ' cash flow/previous financial year "indicates the information relating to the previous financial year allocation to the section on the Ministry very stall or other central authorities and municipalities;
58.3. indicates the State budget expenses, used for contingencies, according to legislation in the field of the budget expenditure to economic categories;
58.4. in the line "closed the budget appropriations" indicate the General State of Pro features unexpected "gramm events" does not use the appropriation.
59. the report ' special State budget income and expenditure the thighs saimn year "(annex 10) indicate the State consolidated budget special revenue, expenditure and financing according to the law on the State budget for the current year to the prescribed structure.
60. the report ' special State budget income and expenditure by programmes and sub-programmes financial year ' (annex 11) indicate the consolidated State budget revenue, special expenses and financing by ministries and central authorities, programmes and subprogrammes in accordance to the law on the State budget for the current year to the prescribed structure.
61. the report ' special State budget revenue and expenditure categories under the economic financial year ' (annex 12) specify information for State specific budget revenue, expenditure and financing according to the legislation in the field of the budget the budget of revenue and expenditure of economic and financial categories.
62. the report ' special State budget expenditure according to functional categories in the financial year ' (annex 13) provide information on specific budget consolidated state expenditure according to budget legislation in the field of functional expense categories (two code marks according to the regulations laid down in the budgetary field classifier).
63. the report, "State budget donations and donations of the institutional income and expenditure financial year ' (annex 14) in addition to the information referred to in chapter IV specifies information about the State budget donations and donations of consolidated revenue, expenditure and financing: revenue, expenditure and financing under the budget of the regulatory laws laid down in the budget revenue and expenditure of the economic categories (two code marks according to the regulations laid down in the budgetary field classifier), and financing categories (points in five code marks according to the regulations laid down in the budgetary field classifier).
64. the report, "State budget donations and donations of the institutional income and expenditure by ministries and central authorities financial year ' (annex 15) specifies information about donations and donations of revenue, expenditure and financing by ministries and central authorities according to the budgetary rules laid down in the laws and the budget revenue and expenditure of the economic categories (two code marks according to the regulations laid down in the budgetary field classifier), and financing categories (points in five code marks according to the regulations laid down in the budgetary field classifier).
65. the report on "State budget donations and donations of the institutions revenue and expenditure categories under the economic financial year ' (annex 16) provide information on State budget donations and donations of the institutions of the consolidated revenue and expenditure under the budget of the regulatory laws and the requirements of economic revenue and expenditure categories (all code marks according to the regulations laid down in the budgetary field classifier), and financing categories (points in five code marks according to the regulations laid down in the budgetary field classifier).
66. the report on "State budget donations and donations of the institutions costs according to functional categories Syme economic year" (annex 17) provide information on State budget donations and donations of the institutions consolidated expenditure under the budget of the regulatory laws and expenditure laid down in the functional categories (two code marks according to the regulations laid down in the budgetary field classifier).

67. the report of the "powers of the future planned commitments, state long-term commitment limits investments (including foreign EU funds and other financial instruments the co-financed programmes) and other long-term liabilities financial year and the next, until the implementation of the project" (annex 18) specifies information about the State budget and special budget scheduled commitments in the future, the country's long-term commitment to the limits in respect of investments and other long-term liabilities according to the law on the State budget for the current year to the prescribed structure.
68. The report "program" national defence, security and NATO integration, "execution" in the financial year (annex 19) specifies the General information on the national programme "national defence, security and NATO integration," according to the law on the State budget for the current year to the prescribed structure.
69. In the report "by the Cabinet of Ministers order ministries and State central authorities assigned, netted and Syme economic year used privatization" (annex 20): 69.1. provides information on ministries and national central authorities assigned, transferred, used for the financial year and in previous years the privatisation funds not used in accordance with the Cabinet's orders;
EB 69.2. under "purpose" is the objective assigned to privatisation;
69.3. box "with BOM orders assigned funds" indicates the amount of funds allocated in dollars;
69.4. the column "balance at beginning of the financial year" indicates previous financial year review column "the balance at the end of the financial year" specified balance in privatisation;
69.5. ' counted in financial year "indicates the financial year privatisation funds;
72.2. the column "Spent in the financial year" indicates the financial year privatisation funds used;
69.7. the column "balance at end of the financial year" indicates the current balance on the privatisation by the end of the year.
70. In the report "the Ministry and the central national authorities and the community of apakšpr performance indicators financial year ' (annex 21) provides information about the performance of the indicators approved in accordance with the laws and regulations in the area of the budget. Report form as a list, specifying the name of the approved indicators, the implementation of plans and financial year.
71. the report of the "local government consolidated budget implementation for the financial year (including donations and donations)" (annex 22): 71.1. the municipality shall provide the data for the General, specific budget and donations and donations of the implementation of the budget, including the indicators according to the law on the State budget for the current year to determine the structure;
71.2. the consolidation, excluding mutual deals between * in recent years, appearing in the reports to the appropriate revenue, expense or finance of positions.
72. In the report "a summary of the implementation of the general budget of the local government saimn year in the thigh" (Annex 23), "a summary of municipal special budget of the financial year ' (annex 24) and" summary of donations and donations of local government performance in the financial year ' (annex 25) indicates the data on municipal budget execution under the laws and regulations of accounting and reporting in the field of forms: 72.1. reports compiled by summing all municipal data and provides a summary of the performance of the budget of the local government : 72.2. the reports provide information on the General, special municipal budget and donations and donations of consolidated expenditure according to budget legislation in the field of functional expense categories (two code marks according to the regulations laid down in the budgetary field classifier);
72.3. statements indicate information about the municipal budget, budget and special donations and donations of the consolidated revenue and expenditure under the budget legislation of the expenditure set out in the economic category (specify all the code marks according to the regulations laid down in the budgetary field classifier).
73. the report on "the State of the consolidated accounting balance sheet on 31 December of the financial year ' (annex 26): 73.1. consolidated balance sheet is State and local government budget balance sheet summary of the institutions and the State budget fiscal balance sheet consolidated accounting, which, after a certain date on shows State and local budget assets, liabilities and equity;
73.2. balance sheet assets are under "long-term investments" and "current assets", passive, "equity", "savings" and "Vendor";
73.3. the balance sheet total assets is equal to the liabilities of the balance sheet total.
74. the report "Government accounting summary balance sheets of the institutions on 31 December of the financial year ' (Annex 27) is the national budget accounting of institutions report that after a certain date on debt the State budget authorities, asset, liability and equity.
75. the report "municipal budget accounting balance sheets of the institutions kopsavil Kuma on 31 December of the financial year ' (28) is the municipal budget office accounting, which by the State on a specific date, shows the budget authorities of local assets, liabilities and equity.
76. The report "information on national budgetary institutions customers the thighs saimn year" (annex 29) and "information about the municipal budget Office customers Syme economic year" (annex 30) indicate the State and local government budget authorities: 76.1. balance sheet items of the balance of accounts receivable totals at the end of the period and the beginning of the financial year and the change;
76.2. customers by institutional sector according to the legislation in the field of specific detail report.
77. The report "information on the State budget authorities, creditors financial year ' (annex 31) and" information about the municipal budget to the creditors in the economic year "Sao (Annex 32) indicates the State and local authorities: 77.1. the budget balances for vendor items account balance totals to the end of the period and the beginning of the financial year and the change;
77.2. vendor total amount broken down by institutional sector.

78. The State budget institutions equity (net assets) the change in the financial year under review (Annex 33) and municipal budget institutional equity (net assets) the change in the financial year under review (annex 34): 78.1. under "long term investment revaluation reserve" indicates the increase in value resulting from the budgetary authority overestimated long-term investments;
78.2. the column "other reserves" indicates a fair value of financial instruments the changes if they recorded in equity, and the increase in value resulting from the long-term investments overestimated (the equity method), if a corporation has changes in equity that do not affect the Corporation's results for the reporting period (revaluation of fixed assets);
78.3. the column "previous budget year the result" indicates the results of the implementation of the budget for all previous years. Changes to this item the report of the results of the implementation of the annual budget of the previous year, transferring to the results of the implementation of the budget;
78.4. "the results of the implementation of the budget year" shall be calculated as the current year actual revenue and actual expenses. The results of the implementation of the budget year is calculated for every budget.
79. The State budget authorities ' long-term financial contribution to the movement of the financial year report (annex 35), municipal authorities estimate long-term financial contribution to the movement of the financial year report (36.), the national budgetary authorities short-term financial investment of the financial year in review (56) and local authorities estimate short-term financial investment of the financial year report (annex 57): 79.1. points summary of State and local budgetary authority long-term financial contribution to the balance sheet items of the accounting methods and values at the beginning of the year at the end of the year and changes in the financial year;
79.2. in addition to the information referred to in chapter IV of the report provides the following information on item: column "79.2.1. Purchase (+)" index "investments in equity capital company", "participation in the equity capital of associated corporations", "other financial assets", "financial investments securities" and "Advance on financial investments";
79.2.2. the column "paid in the year (+)" index "loans", "affiliated corporations loans associated society", "kapitāls other loans" and "Advance on financial investments" in the year of the increase of cash transactions;
79.2.3. box ' sales (-) "index" investments in equity capital company "," participation in the equity capital of associated corporations "," other financial assets "," financial investments securities "and" Advance on financial investments ";
79.2.4. the column "released the year of reference (–)" index "loans", "affiliated corporations loans to associated companies" capital, "other loans" and "Advance" on the financial contributions made in the year the reduction in cash transactions;
79.2.5. the column "revaluation of investments (+; –) index "investments in equity capital company", "participation in the equity capital of associated corporations", "other financial assets", "financial investments securities" and "Advance on financial investments";
79.2.6. the box "other (+ increase/decrease; –) "indicates a long-term financial contribution to the gross book value of non-cash transactions, long term investments short parts off and exchange rate fluctuations, if the financial contribution is in foreign currencies;
79.2.7. under "accruals (+/–)" indicates a doubtful loan provisions are created and their advance payments.
80. The review of the national budget for the financial year borrowing authorities (annex 37) and the report on local government borrowing in the financial year (annex 38) specify information for ministries or central authorities, or municipal bonds.
81. Review of municipal guarantees issued on 31 December of the financial year (annex 39): 81.1. specify information about municipalities (guarantees of) guarantees issued, including data on the outstanding amount of the guarantee, the beginning and the end of the year;
81.2. in addition to the information referred to in chapter IV of the report provides the following information on borrowing: 81.2.1. box "guarantee" indicates the amount of risky borrowing. If not head on all borrowing, this box specifies only the amount for which the guarantee agreement concluded;
81.2.2. the column "guaranteed loan amount indicates the total loan amount. If the guarantee was issued for currency, guaranteed loan amount in LCY conversion by Bank of Latvia exchange rate on the last day of the reporting period;
81.2.3. the column "total loan amount paid/together" and "total loan amount/paid in the reporting period" indicates the total principal paid on the loan, the amount paid in the reporting period;
81.2.4. the column "total loan principal repaid/together" and "Yes loan repaid copies the principal/reporting period" indicates the total repaid the loan principal and accordingly the amount repaid during the period.
82. The report of the Government institutions, the equivalent of money and deposit balance at 31 December of the financial year ' (40) and "local government funds, equivalent and deposit balance at the thigh of saimn December 31" (Annex 41) indicates the State and local authorities of the budget balance: 82.1. to the end of the reporting period and the beginning of the breakdown of the budget and balance sheet accounts;
82.2. the disposition of the financial institutions, the Treasury and the budget authority's coffers at the end of the reporting period.
83. The report on the State of the consolidated debt to 31.de financial year produced (Annex 42): 83.1. specify information about the consolidated State and local budget debt, distinguishing between internal and external debt;
51.7. statement rows in addition to the information referred to in chapter IV, the following data: 83.2.1. the lines "I. Government debt (1. + 2.)" indicates the structure of the State debt;
83.2.2. the line, "II. Municipal debt (1. + 2.)" indicates the structure of local government debt;
83.2.3. the line, "III. Total public debt (I + II)" indicates the State and local government debt totals;

83.2.4. the line "consolidation: municipal borrowings of the State budget" indicates local government borrowing from the public (Treasury);
83.2.5. the line, "IV. Consolidated public debt" indicates the consolidated public debt;
83.3. under "information" indicates the national debt after the nominal and the national debt after the kons lidēt nominal.
84. In the report "the State budget fiscal balance at 31 December of the financial year ' (Annex 43): 84.1. financial balance is the National Treasury budget financial summary report that after a certain date on debt the State budget financial accounting of assets, liabilities and equity;
52.3. balance sheet assets are under "long-term investments" and "current assets", passive, "equity", "long-term liabilities" and "bass" in short-link;
the balance sheet total, 84.3. asset is equal to the liabilities of the balance sheet total.
85. The State budget shows the relationship report (on the (n – 3), (n-2), and the previous financial year to the end of the financial year) (Annex 44) specifies information about the State budget debt obligations: 85.1. for the following periods: 85.1.1. (n-3) of the end of the reporting period;
85.1.2. on the (n-2) of the end of the reporting period;
85.1.3. on the previous financial year to the end of the reporting period;
85.1.4. for the financial year to the end of the reporting period;
85.2. the following allocation: 85.2.1. internal and external debt;
85.2.2. dollars and currency debt;
85.2.3. short, medium and long-term debt (by original maturity);
85.3. in addition to the information referred to in chapter IV, the following data: the 85.3.1. line "Treasury Bills" indicates data on issued share internal state bonds;
85.3.2. the line, "short-term loans from credit institutions" indicates a short-term loans from credit institutions (such as overdraft) with a maturity of up to one year;
85.3.3. the line "medium Eurobonds" indicates data on the State of the Eurobonds issued share with maturity from one year up to five years;
85.3.4. the line, "long-term Eurobonds" indicates data on State issued share of Eurobonds with maturity of more than five years;
85.3.5. the line "long term loan" indicates data on Government budget long term loans from international financial institutions;
85.3.6. the lines ' domestic borrowing in the medium term bonds "provides data on State issued share inner bonds with maturity from one year up to five years;
85.3.7. the lines ' domestic borrowing long-term bonds "provides data on State issued share inner bonds with maturity of more than five years;
85.4. under "Inquiries" indicate the national debt at nominal.
86. the report on public debt financial year (annex 45) shows information about the national debt in the following distribution: 53.5. loans and issued bonds and other debt securities;
86.2. short-term and long-term borrowings and securities (by original maturity);
86.3. loans from domestic and foreign financial institutions;
86.4. State internal debt securities and Eurobonds.
87. the external debt of the country the economic annual report (46) and domestic debt in the economic annual report (Annex 47): 87.1. specify information about the State of external and internal debt by currency units;
87.2. in addition to the information referred to in chapter IV: 87.2.1. lender's title;
87.2.2. not paid part of the loan at the end of the accounting year.
88. In the report on State loans financial year (annex 48) indicates information about the Government loan, the loan: 88.1. a long-term part of the short-term part of long-term loans and short-term;
88.2. balance requirements and the requirements of zembilanc.
89. the report of "the loan list financial year ' (49. Add Kuma): 89.1. specify information about the Government loan under the Government financial balance sheet items;
89.2. in addition to the information referred to in chapter IV provides the following information on item: 89.2.1. the beneficiary of the loan;
89.2.2. interest rate of the loan in a year;
89.2.3. costs and repayment of the total amount in the reporting period the ceturk makes exasperated little gasps.
90. The report on the budget of the Treasury accounts of the resources for investment in the financial year (Annex 50) shows information about the Treasury's budget accounts for the investment of the resources through the months of the reporting period: 90.1. distinguished features: 90.1.1. Bank and credit institutions;
90.1.2. in local currency and foreign currency;
90.2. the column "securities, t.sk. Repo transactions "indicates the State budget funds in credit institutions with securities collateral.
91. the Statement on State budget for the financial year balance at 31 December (Annex 51) specifies information about the State budget balances: 91.1. current accounts and deposit accounts;
91.2. currency units and their equivalent in local currency. Equivalent in dollars calculated at the Bank of Latvia exchange rate on the last day of the reporting period;
91.3. domestic and foreign credit ie presents itself;
the Bank of Latvia (91.4. t.sk. Treasury funds and the funds of the European Union) and the other credit institutions.
92. In the report "the State of external borrowing costs, repayment and servicing costs forecast from (n + 1) to (n + 5) year" (52): 57.2. specify information about the State budget borrowing from international financial institutions the CAI by currency units;
92.2. line of "the loan (lender)" indicates the name of the loan and the lender's name;
92.3. indicates data on State external loans, repayment of costs and service expense forecast for the next five years: 92.3.1. box "n + 1" – the next financial year;
92.3.2. the column "n + 2" for the second year, the sa's economic;
92.3.3. the column "n + 3" – the third year after the financial year;
92.3.4. the column "n + 4" – the fourth year following the financial year;
92.3.5. the column "n + 3" – the fifth year following the financial year;
92.4. indicates data of payment types (credit cost, loan repayments, interest payments);
92.5. line "LCY" indicate the loan payments, the equivalent of the total amount in LCY. Equivalent in dollars calculated at the Bank of Latvia exchange rate on the last day of the reporting period.
93. the State guarantees the economic annual report (53. Add Kuma):

93.1. specify information about the State budget guarantees by currency units;
93.2. in addition to the information referred to in chapter IV provides the following guarantee: 93.2.1. box ' loan (lender) "indicates the name of the loan and the lender's name;
93.2.2. box "guarantee agreement" indicates the amount of the contract of guarantee under the terms of the contract. If the guarantee issued in the currency of the contract amount, in LCY, of the equivalent conversion by Bank of Latvia exchange rate on the last day of the reporting period;
93.2.3. the column "not paid part of guarantee at the end of the accounting year" indicates data on outstanding amounts of surety to the end of the reporting year.
94. In the report "national outstanding loans on the list to 31 December of the financial year ' (54) in addition to the information referred to in chapter IV, the following information on the State's outstanding loans: 94.1. loan recipient;
94.2. loan amount currency unit and currency unit;
58.6. the interest rate of the loan;
94.4. interest rate of the loan payment date;
94.5. moratorium;
94.6. repaid the loan last date.
95. the report, "the State guarantees in the list on the 31 December of the financial year ' (55) in addition to the information referred to in chapter IV, the following information on the State guarantees issued: 95.1. loan recipient;
95.2. loan amount and the currency unit;
95.3. loan interest rate;
95.4. the interest rate of the loan payment date;
95.5. moratorium;
95.6. loan last repayment date.
96.94 and 95, this provision. the reports referred to in point data in millions of the currency unit.
Vi. Closing questions 97. Be declared unenforceable in the Cabinet of Ministers of 5 June 2007 Regulation No 367 "provisions on economic arrangements for the preparation of the annual accounts" (Latvian journal, 2007, nr. 93).
98. In preparing the 2007 review: 98.1. these rules 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 22, 23, 24, 25, 33 and 34 in the annex does not specify data for the previous financial year;
29. these rules 98.2., 30, 31 and 32 in annex does not specify data split you by institutional sector;
98.3. these rules 5, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16, 17, 23, 24 and 25 of the annex under the column "execution on an accrual basis/financial year" and "execution on an accrual basis/previous financial year" line "financing" does not indicate.
99. the report "the Ministry and the central national authorities program and subprogram performance indicators financial year" according to this set of mu 21. attachment prepares for the 2007 year.
Prime Minister i. Godmanis Finance Minister a. Slakter the Editorial Note: the entry into force of the provisions by 31 May 2008.
 
 
 
The Ministry of finance submitted version of annex 1 of the Cabinet of Ministers of 26 May 2008. Regulations No 362 annex 1 PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 2 Cabinet 26 May 2008 regulations No 362 annex 2 PDF format, Minister of Finance (A). the Ministry of finance submitted Slakter adopted annex 3 Cabinet 26 May 2008 regulations No 362 annex 3 PDF format, Minister of Finance (A). the Ministry of finance submitted Slakter adopted annex 4 Cabinet 26 May 2008 regulations No 362
4. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 5 cabinet 26 May 2008 regulations No 362 annex 5 PDF Finance Minister a. Slakter, Ministry of finance submitted a version of annex 6 Cabinet 26 May 2008 regulations No 362 6. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 7 Cabinet 26 May 2008 regulations No 362 annex 7 PDF Finance Minister a. Slakter, Ministry of finance submitted a version of Annex 8.
A Cabinet of 26 May 2008. Regulations No 362 Annex 8 PDF format, Minister of Finance (A). the Ministry of finance submitted Slakter version of Annex 9. Cabinet of Ministers of 26 May 2008. Regulations No 362 9. PDF Finance Minister a. Slakter, Ministry of finance submitted a version of the annex 10 of the Cabinet of Ministers of 26 May 2008. Regulations No 362 10. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 11 of the Cabinet of Ministers of 26 May 2008. Regulations No 362 11. Annex PDF format Finance Minister A. the Ministry of finance submitted Slakter version of annex 12 Cabinet 26 May 2008 regulations No 362 12. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 13 in the Cabinet of 26 May 2008. Regulations No 362 13. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 14 cabinet 26 May 2008 regulations No 362 14. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 15 Cabinet in 2008, 26 may Regulation No. 362 15. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of Annex 16, the Cabinet on May 26 2008. Regulations No 362 16. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of Annex 17 Cabinet 26 May 2008 regulations No 362 17. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 18. Cabinet of Ministers of 26 May 2008. Regulations No 362 18. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of the
19. Annex Cabinet 26 May 2008 regulations No 362 19. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 20 Cabinet 26 May 2008 regulations No 362 20. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 21 cabinet 26 May 2008 regulations No 362 21. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 22 Cabinet 26 May 2008 regulations No 362 22. Annex PDF format
Finance Minister a. Slakter, Ministry of finance submitted a version of Annex 23 Cabinet 26 May 2008 regulations No 362

23. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 24 Cabinet 26 May 2008 regulations No 362 24. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 25 Cabinet 26 May 2008 regulations No 362 25. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 26. Cabinet of Ministers of 26 May 2008. Regulations No 362 annex PDF format 26 Finance Minister a. Slakter, Ministry of finance submitted a version of Annex 27.
A Cabinet of 26 May 2008. Regulations No 362 annex PDF format 27 Minister of finance a. Slakter, Ministry of finance submitted a version of annex 28 cabinet 26 May 2008 regulations No 362 annex PDF format 28 Finance Minister a. Slakter, Ministry of finance submitted a version of annex 29 Cabinet 26 May 2008 regulations No 362 annex PDF format 29. Minister of finance a. Slakter, Ministry of finance submitted a version of annex 30. Cabinet of Ministers of 26 May 2008. Regulations No 362 annex PDF format 30. Minister of finance A. the Ministry of finance submitted Slakter version of Annex 31. Cabinet of Ministers of 26 May 2008. Regulations No 362 31. Annex PDF format a. Minister of finance by the Ministry of finance submitted Slakter adopted Annex 32 Cabinet 26 May 2008 regulations No 362 32. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of Annex 33 Cabinet 26 May 2008 regulations No 362 33. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 34. Cabinet of Ministers of 26 May 2008 on Regulation No. 362 annex PDF format 34 Finance Minister a. Slakter, Ministry of finance submitted a version of annex 35 Cabinet 26 May 2008 regulations No 362 35. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 37. Cabinet of Ministers of 26 May 2008. Regulations No 362 36. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 37 Cabinet 26 May 2008 regulations No 362. Annex 37 PDF Finance Minister a. Slakter, Ministry of finance submitted a version of the
38. Annex Cabinet 26 May 2008 regulations No 362 annex PDF format 38. Minister of finance a. Slakter, Ministry of finance submitted a version of annex 39. Cabinet of Ministers of 26 May 2008. Regulations No 362 39. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a wording 40. Annex Cabinet 26 May 2008 regulations No 362 40. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of Annex 41 Cabinet 26 May 2008 regulations No 362 annex PDF format 41.
Finance Minister a. Slakter, Ministry of finance submitted a version of the Annex 42. Cabinet of Ministers of 26 May 2008. Regulations No 362 annex PDF format 42 Finance Minister a. Slakter, Ministry of finance submitted a version of Annex 43 Cabinet 26 May 2008 regulations No 362 annex PDF format 43. Minister of finance a. Slakter, Ministry of finance submitted a version of Annex 44 Cabinet 26 May 2008 regulations No 362 44. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 45 a Cabinet of 2008. 26. the terms may no 362 annex 45 PDF format a. Minister of finance by the Ministry of finance submitted Slakter adopted annex 46 Cabinet of 26 May 2008. Regulations No 362 46. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of the Annex 47 Cabinet 26 May 2008 regulations No 362 47. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a version of annex 48 Cabinet 26 May 2008 regulations No 362 annex PDF format 48 Finance Minister a. Slakter by Ministry of finance the proposed wording 49. Annex Cabinet 26 May 2008 regulations No 362 49. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a wording 50. Annex Cabinet 26 May 2008 regulations No 362 50. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a wording 51. Annex Cabinet 26 May 2008 regulations No 362 51. Annex PDF format Finance Minister a. Slakter, Ministry of finance submitted a wording 52. Annex Cabinet 26 May 2008 regulations No 362 annex 52. PDF Finance Minister a. Slakter, Ministry of finance submitted a version of the annex 53 Cabinet 26 May 2008 regulations No 362 annex PDF format 53 Finance Minister a. Slakter, Ministry of finance submitted a version of the Annex 54 Cabinet 26 May 2008 regulations No 362 annex PDF format 54 Finance Minister a. Slakter, Ministry of finance submitted a version of Annex 55 Cabinet 26 May 2008 regulations No 362 annex PDF format 55 Finance Minister a. Slakter, Ministry of finance submitted a wording 56. Annex Cabinet
26 May 2008 regulations No 362 annex PDF format 56. Finance Minister a. Slakter, Ministry of finance submitted a version of the annex 57 Cabinet 26 May 2008 regulations No 362 57. Annex PDF format Finance Minister a. Slakter States