Cabinet of Ministers Regulations No. 832 in Riga in 2007 (4 December. Nr. 68) 17 amendments to the Cabinet of Ministers of 15 November 2005 a Regulation No 880 "the order in which the budgetary authority shall keep accounting records" Issued under the law on budget and financial management 29. the second paragraph of article 1 do cabinet 15 November 2005 No. 867 "in the terms of the order in which the budgetary authority shall keep accounting records" (Latvian journal, 2005, nr. 187) the following amendments: 1. provisions supplementing with 6.1 points by the following : "6.1 the budgetary authority accounting policy defines asset unit initial recognition value according to the requirements laid down in the laws and regulations of the budget classification of expenditure. If one of the active units of the initial recognition value is less than the management of the asset value of unit recognition, assets lists working capital. "; 1.2. make point 7 by the following: "7. a report on the budgetary authority the financial position (balance sheet) (balance) long-term investments indicate the (remaining) value of accounting, the purchase of long term investment (initial) value minus accumulated depreciated you (depreciation) fixed assets and intangible investments, depreciation, Accruals are not safe long term debts and unsecured advances for long-term investment." 1.3. make paragraph 9 by the following: "9. the budget of the Authority's long-term commitment to evaluate the budgetary authority of the Commission approved by the supervisor, if necessary, by the relevant specialists. The Commission said experts, using generally accepted valuation methods, evaluate the contribution in the following cases: 9.1 the balance sheet so far does not include a listing of existing long-term investment; 9.2. including the balance free of charge receive long-term investment. " 1.4. to supplement the rules with 9.1, 9.2, 9.3, 9.4, 9.5, 9.6 and 9.7 points in the following: "9.1 budget authority transferred without consideration for other long-term investment budget authority, provide information on the long-term investment accounts (asset tracking category belonging to a sub-group of the detail, the original cost, depreciation, remaining useful life, and an indication if the value of the fixed asset is initially recognized deferred revenue). 9.2 the budget authority, free of charge passing a long-term investment to other budgetary authority, switch off its original cost, depreciation (amortisation) deferred revenue related to the long term investment, and spending. Create long-term investment revaluation reserve relating to this long-term investment, turn off and recognize revenue. 9.3 budget authority free of charge receive long-term investment from other authorities continue to calculate depreciation (amortisation) long-term investments the remaining useful life of the time, according to the information received on long-term investment. 9.4 budget authority, free of charge to receive long-term investment from other authorities recognise its initial value, the depreciation (amortisation), deferred revenue, which listed the transferring budget authority, or revenue. 9.5 the budget authority, free of charge to receive long-term investment from other institutions in which the long-term investment value of listed initially deferred revenue, received long-term investment recognises deferred revenue and continues to calculate depreciation (amortisation) long-term investments the remaining useful life of the time, according to the information received on long-term investment. 9.6 these terms does not apply paragraph 9.2 9.1, 9.2, 9.3 and 9.4 in the cases referred to in paragraph 1. 9.7 value land and buildings can be used for the determination of the cadastral value, and the forest groves-forest national register data to this rule 9.1. and 9.2. in the cases referred to in paragraph 1 below. "; 1.5. deletion of paragraph 11; 1.6. to supplement the provisions under point 11.1 the following: "11.1 biological and underground assets originally accounted for its acquisition or creation."; 1.7. put 12. paragraph by the following: "12." performing forest inventory according to the forest Act, take the value of updating the appropriate stands volume production forests national register data. The increase in the value of stumpage be recognised in revenue. "; 1.8. to supplement the 17 behind the words "component parts" with the words in brackets "(including spare parts and servicing equipment)"; 1.9. to express the following point 19:19 "for disposal (excluding a transfer without consideration the budgetary authority) long-term investments until the disposal of the records of the working capital. Long-term investments are recorded as transfer if they intended to present state is available for immediate seizure and subject to regulations prescribed by the conditions of disposal and the disposal is likely (based on the law or the management decision, started the process of disposal of and have confidence in the completion of one year from the date of the initiation of this process). "; 1.10. to supplement the rules by 19.1, 19.2 and 19.3 points the following: 19.1 for Disposal "long-term investment stopped calculate depreciation (amortisation) if the disposal of long-term investments is not intended for use in future budgetary functioning of the authority and their value can be recovered the seizures. 19.2 for the disposal of assets recorded in the current products remaining value. Disposal of assets provided for in respect of current assets valued according to their lower book value or fair value less costs of disposal. In each reporting period check that there is no impairment of assets and, if necessary, to recognize impairment costs. 19.3 Disposition for long-term investments listed in respect of current assets, restore the long-term investment if unexpected (or previously unforeseen) circumstances transfer process is not completed and the decision is provided for the management of assets for disposal continue to use budgetary functioning of the authority. Transfer of assets to restore the long-term investment in the remaining value and depreciated (amortized) over the remaining useful life according to the above specified useful life. "; 1.11. to complement the 20. point after the words "sold, changed, invested capital in public or released without charge", with the words in brackets "(except the transfer free of charge between the budgetary authorities)"; 1.12. paragraph 23 of the following expressions: "23. If the budget authority, through the investment acquires komercs, the capital of the society: 23.1. specific contributions to switch off and the remaining value of the investment expenditure; 23.2. acquired the shares in the Corporation acknowledges the financial contributions and revenue shares at fair value; 23.3. and assets previously recognised revaluation reserve, then investing in property in the capital of the Corporation, the property revaluation reserve off and recognize revenue. "; 1.13. delete paragraph 32, the word "financial"; 1.14. Add to paragraph 34 the second sentence after the words "(regardless of the time of use)" with the words "intended for disposal and long-term investing in you."; 1.15. the express 37 the second sentence as follows: "the budgetary authority accounting on stock assessment to" first in, first out "(FIFO) method."; 1.16. make 40, second sentence the following wording: "items written off by assessing them according to the" first in, first out "(FIFO) method."; 1.17. supplement with 24.9 and 40.2 points as follows: "24.9 items (excluding special military equipment) recognize expenses to the period in which it is released, transferred, or moving the other assets in the group. The budget authority shall ensure that the inventory (units) after recognition of expenses to an actual it scrapped. 40.2 Special military equipment lists and written instructions of the Cabinet of Ministers. "; 1.18. Express 42 as follows: "42. Requirements, debt and paid for advance (enforcement) is questionable, the budgetary authority constitutes the provision doubtful amounts. Create the value of the stocks included in the reporting period. Claims, debt, and cash advance balances are shown in the balance sheet at net value, calculated from the gross book value of accounting data according to established stockpiles report. "; 1.19. supplement with 42.1, 42.2 and 42.3 points in the following: ' 42.1 budgetary authority at each balance sheet date whether there is objective evaluates the evidence requirements, debt and advances paid for the assessment of the impairment, if it can, each and every transaction the debtor. There is such evidence, the expenses incurred from the impairment, evaluated as the difference between the claim, debt and expense accounting value and the estimated future cash flows of the present value. assessing requirements, 42.2 and not advance repayment risk and concluding that originally created the savings are not required, the budgetary authority reduced stockpiles and recognize revenue from the reduction of stocks. 26.3 If released in the reporting period (delete) debt, which originally was given to selected stocks, the budgetary authority reduced the created provisions and recognize revenue from the declining stocks. "; 1.20. delete paragraph 43; 1.21. supplement 49 with the third sentence by the following: "at the end of the reporting period the budget authority savings separately claims shall not exceed a year from the balance sheet date, and the provisions for long-term debts and demands". 1.22. Express 53 by the following: "53. advances paid are classified in the Group of assets for which the advances paid. Advance purchase of assets indicated in the same group as the balance sheet after the transaction records produced in the execution. Separately distributed advances for intangible investment, advance purchase of fixed assets, financial investments and advances cash advance items. Other advances are to be classified with the short part of the assets. The advances constitute unsafe stockpiles questionable amount. Create the value of the stocks included in the reporting period. Cash advance balances are shown in the balance sheet at net value. "; 1.23. deleted 57.1. section; 1.24. delete paragraph 58; 1.25 to make 62 in the first sentence by the following: "provisions are intended to cover liabilities which relate to the current year or the previous year and the time of preparation of the report is expected or known, but whose value or the specific obligations or settlement date is not precisely known." 1.26. Express 63 following: 63. "creating savings, the budget authority to notify the information available in the reasonably assess their value. Accrual value must not exceed the required amount, a budgetary authority pay reporting date to cover the obligations. Provisions may not be used for the adjustment of the value of the assets. " 1.27. the deletion of 64, 65, 66, 67, 68, 69, 70 and 71. 1.28. the express point 90 the following: "90. deferred revenue lists received foreign financial assistance, the financial aid received, the received donations and gifts, if, in accordance with at least one of the gift or agreement of the parties on the terms of the contract you: 90.1. received funds for long-term investment purchase the item, or construction; 90.2. the funds received will be spent until the next accounting year the accounting year of the next set to cover the budgetary authority or enforcement function; 90.3. conditions in the event of non-compliance of the received funds must be repaid in the next few years. "; 1.29. supplement 93. point at the fifth sentence by the following: "If the subsequent periods need to reduce the accrual amount calculated above, reduce expenses, and accrued liabilities". 1.30. supplement 96 with the third sentence by the following: "identified prior period accounting errors, inaccuracies and accounting policy change impacts accounted for as current period adjustments of income and expenditure. '; 1.3.1. to supplement the provisions of this chapter 3.1: "3.1 assessment of financial instruments the fair value of the conditions of this section 108.1 apply only to local accounting records. 108.2 terms used in these rules "financial instruments" and "derivative financial instruments" correspond to the law on the financial instruments market used terms. Financial instruments (including derivative financial instruments) at fair value assessed pursuant to this paragraph and the provisions of the conditions referred to in paragraph 108.3. Commodity-based contracts and providing both parties the right to settle in cash or some other financial instrument, derivative financial instruments, except when all the following conditions apply: 1.108.2 contract is in accordance with the budgetary authorities planned, goods, raw materials and consumables, the purchase or expenditure needs and still matches; 2. contract 108.2 originally had intended that rule 108.2 1. bottom needs referred to in paragraph 1; 3. the contractual liability of 108.2 is supposed to settle with the delivery of goods. 108.3 evaluation at fair value apply only to financial liabilities, which are part of the portfolio of trade or which has arisen from derivative financial instruments. 108.4 evaluation at fair value not subject to held-to-maturity investments, which are not derivative financial instruments loans and receivables that are not held for trading, and participation in the institutions affiliated Corporation, and associated capital corporation, as well as other financial instruments which are not subject to fair value valuation. In addition to this rule 108.1 108.5 points to conditions fair value shall evaluate any financial assets or financial liabilities item that qualified as a risk item, or provide a particular part of such a position, if necessary under the authority of the hedging policy. 108.6 financial instruments the fair value of the assessment must be reliable. Assessment is plausible, if the fair value of financial instruments is determined using one of the following methods: 108.6 1. financial instruments, which are published in the price quotes are active in the public stock market, fair value is determined based on the market price. If the financial instrument is not that market prices, but such is the price of the individual components or similar financial instruments, the market price of this instrument can be determined in the light of its components or similar financial instruments market price; 108.6 2. If it is impossible to determine the market price of financial instruments, the fair value is determined based on a value calculated by using generally accepted and applied methods of valuation, if the calculated value of this tool displays the possible market price. 108.7 financial instrument changes in fair value arising from the evaluation in accordance with the methods laid down in these provisions, shall be included in revenue or expenditure. 108.8 If a financial instrument is classified as hedging instruments, according to the authorities the hedging policy for some (or all) of this instrument's fair value changes do not include revenue or expenditure and accounted for as a revaluation of financial instruments. 108.9 If financial instruments fair value changes are dependent on exchange rate changes within the Authority's cash long-term investments under the jurisdiction of the foreign corporation's share capital, it does not include revenue or expenditure and accounted for as a revaluation of financial instruments. 108.10 financial assets available-for-sale (if these assets are not derivative financial instruments) at fair value as of the authority financial instruments revaluation reserve. 108.11 financial instruments revaluation reserve included in revenue or expenses to the period in which the seized financial instruments or financial assets diminished value. "; 1.32.110.109 be deleted, and 113; 1.33 the provisions be supplemented with 112.1 points as follows: "112.1 that stands not included in the balance sheet, the stock records shall take place according to the State registry of forest data and established values until 31 December 2008. Including the balance sheet so far does not list the existing stand, recognize active and spare. "; 1.34. Chapter I of the annex to express the "chart of accounts" table by the following: "account group levels, account number, account name, 1.2.3.

1 2 3 4 5 active 1000 fixed assets intangible assets 1110 1100 development measures and programs, licenses, concessions and 1120 patents, trademarks and similar rights 1121 1122 General computer program licenses 1123 1124 concession patents 1129 other intangible investments right 1130 other intangible assets intangible investments 1140 of 1160 create mineral exploration and other similar non-produced intangible investment Corporation for the purchase of 1170 the resulting goodwill 1180 advance payments for intangible investments 1181 advance payments for development activities and programs



1182 advance payments for licenses, concessions and patents, trademarks and similar rights 1184 advance payments for mineral exploration and other similar non-produced intangible investments 1185 advance payments for intangible investments other stocks 1187 unsafe advances for intangible investments 1190 intangible investments accumulated amortization development measures and 1191-1192 in accumulated depreciation Other concessions and licenses, patents, trademarks and similar rights accumulated amortization of other intangible assets 1193-1195 software accumulated amortization accumulated amortization 1196 mineral exploration and other similar non-produced intangible assets accumulated amortisation 1197 Corporation purchases the resulting goodwill accumulated amortization assets 1210 1200 land, buildings and structures housing 1211 1212 1213 non-residential buildings construction land Transport 1214 under buildings and structures in Cultivated land 1215 1216 leisure and entertainment in the land used for other land 1217 1218 1219 general civil engineering real estate 1220 technological equipment and machinery other fixed assets 1230 1231 1232 farm vehicles fixed assets Library funds 1233 1234 entertainment , literary and artistic originals are precious stones, and precious metals 1235 1236 Antiques and other art objects 1237 1238 another treasure hardware, communication and other office machinery Previously unclassified 1239 other fixed assets fixed assets and 1240 construction in progress 1241 1242 creating fixed assets construction in progress 1260 biological and underground active underground assets 1262 1261 orchards and other plantations of trees producing regularly in 1263 1269 times other biological assets leased 1270 long-term investment assets 1280 advance payments for fixed assets 1281 advances on the ground buildings and premises in 1282, advance payments for technological equipment and machines advance payments for the rest of 1283 assets 1286 advances about biological and ground assets accruals 1287 unsafe advances for fixed assets other 1289 advances 1290 1291 fixed assets accumulated depreciation buildings and structures accumulated depreciation 1292 technological equipment and machinery accumulated depreciation of fixed assets that Other 1293 accumulated depreciation of leased 1297 long-term investment assets accumulated depreciation of long-term financial investments 1300 1310 investments Corporation capital participation in 1320 in equity of associated corporation 1330 1331 of long-term loans are long-term loans to affiliated corporations 1332
Long-term loans to associated corporations 1339 other long-term loans 1340 long-term financial investments securities 1341 long-term financial investments in securities of Latvia 1342 long-term financial investments in securities of Latvian local 1349 other long-term financial investments securities 1350 other long-term financial investments long-term financial investments in 1351 in international financial institutions, long-term financial investments in 1352 stock exchange quoted corporations in 1353 equity long-term financial investments in unquoted stock corporation capital requirements on Long-term 1354 level 2 occupational pensions 1355 other long-term claims 1359 other long-term financial investments 1380 advances on long-term financial investment provision 1390 unsafe long-term receivables current assets 2000 2100 items and Raw materials 2110 2111 materials teaching, scientific and other purposes 2112 2113 foods, Medicines and medical materials, farm supplies and stationery 2114 accessories 2115 fuel, fuel, grease the machine equipment and 2116 spare parts 2119 2120 Other materials work in progress and finished goods in order 2130 , orders and items for disposal 2131 2132 finished goods inventory and fixed assets disposal Ready orders 2133 2140 agricultural items 2141 work and productive animals to Feed and seed 2149 2142 other agricultural items 2150 strategic reserve 2160 2161 quickly depreciable equipment inventory 2162 clothes, shoes, linens and bedding Specialist military equipment 2170 2180 advance payments for stocks 2181 advance payments for stocks stocks 2187 unsecured advances on stocks 2300 2310 customers trade receivables tax claim 2311 2312
The General requirements on settlement of claims for specific budget 2313-2314 billing requirements for the rest of the budget settlement 2315 requirements for pension and benefit costs of settlement balances of institutions 2316 dealings with affiliated corporations 2317 dealings with associated corporations 2318 claims against higher and subordinated institutions 2319 other trade receivables 2320 requirements on foreign financial assistance and European Union policy measures except for the cohesion fund projects 2330 accruals unsecured receivables 2331 stocks trade receivables provision requirements 2332 foreign financial assistance and European Union policy instrument measures 2333 savings claims against personnel Savings loans issued 2334 2339 stocks General requirements the requirements of 2350 cohesion fund projects against other budget 2351 on cohesion fund projects 2352 claims against the European Union on cohesion fund projects claims against contractors for 2353 cohesion fund projects 2360 accrued income taxes Overpaid 2370 2371
Personal income tax in 2372 State social security payments 2373 value added tax other taxes 2379 2380 personnel requirements staff advances issued 2381 2382 settlements for shortages in other claims against 2389-2390 staff General requirements the requirements of 2391 overpayment to beneficiaries of social services not classified above General 2399 requirements 2400 prepaid expenses and advances for services and projects 2410 prepaid expenses of foreign financial assistance and European Union policy instrument measures 2411 deferred expenditure cohesion fund projects 2419
Other prepaid expenses and foreign financial assistance the European Union policy of funded projects and measures 2420 prepaid expenses and advances on services in Advance for services 2421 2422 prepaid expenses wage settlements 2423 prepaid expenses social settlement 2427 stocks advance on unsafe services 2429 other prepaid expenses short-term financial investments 2500 2510 investments Corporation capital participation of associated corporation 2520 a 2530 capital of short term loans and long term loan short term part 2531 short term loans the twin enterprises 2532
Short-term loans to associated corporations, other short-term loans 2539 2540 short-term financial investments securities 2541 short-term financial investments in securities of Latvia 2542 short-term financial investments in securities of the Latvian authorities 2549 other short-term financial investments securities 2550 other short-term financial investments short-term financial investments 2551 in international financial institutions, the short-term financial investments 2552 stock exchange quoted corporations capital 2553 short-term financial investments in unquoted stock corporation capital short-term requirements for 2554 level 2 occupational pensions 2559 other short-term financial investments in Advance of 2570 short-term financial investments



Advance on 2571 short-term financial investment provision unsafe 2577 advances on short-term financial investments 2600 2610 Cash Treasury General funds 2612 2611 specific budget features donations and donations of 2613 to 2614 other funds budget features 2620 accounts or credit Treasury General funds 2622 2621 special budget donations and donations of 2623 features 2624 Other budget funds term deposits 2630 2631 general features special budget 2632 2633 donations and donations of funds from other budget resources 2634 2670 cash in transit the General features 2672 2671 special budget donations and donations of 2673 to 2674 other funds budget features 2700 2710 the authorities Opened the funding allocations to the municipal budget authorities liability

equity 3000 3300 3310 long-term investment reserve revaluation reserve 3320 financial instruments revaluation reserve other reserves 3360 3500 3510 results of the implementation of the budget the previous reporting year the result of the implementation of the budget of the previous financial year 3511 general performance in the previous reporting year 3512 a special discharge result previous year 3513 donations and donations of the results of the implementation of the previous reporting year 3514 other results of the implementation of the budget for the financial year 3520 discharge results 3521 General for the year the results of the implementation of the special year 3522 discharge result

     
3523 review on donations and donations of the results of the implementation of the reference year other 3524 budget savings that result in 4000 4200 savings anticipated liabilities creditors 5000 5100 5110 long-term liabilities long-term borrowings long-term borrowings from 5111 Latvian credit institutions long-term loans from 5112 Treasury long-term borrowings from foreign 5113 institutions 5119 other long-term loans 5120 long-term liabilities advances received 5130 long-term trade payables long-term accrued liabilities 5140 5150 long-term deferred revenue long-term commitments for structural funds 5160 projects long-term 5161 in the context of the European Union structural funds projects 5162 long-term commitment to public funding of structural funds projects long-term commitment of 5163 deposit interest to the structural funds projects long-term commitment towards 5164 contractors for structural funds projects 5165 other long-term liabilities for structural funds projects 5170 a long-term commitment to the European Union cohesion fund projects granted funding 5171 long-term commitment to the European Union cohesion fund projects assigned deposit interest 5172 long-term commitment to national cohesion fund project financing long-term obligations to 5174 contractors on the cohesion Fund projects 5179 other long-term liabilities on cohesion fund projects long-term commitment to 5180 other European Union funded projects 5181 a long-term commitment to the funds of the European Union for the rest of the European Union funded projects 5182 state long-term commitment to funding the rest of the European Union funded projects 5183 a long-term commitment to the rest of the European Union funded project deposit percent long-term liabilities to 5184 contractors for the rest of the European Union funded projects 5190 5191 other long-term liabilities long-term lease liabilities not previously classified 5199 General long-term liabilities

 
5200-5900 short-term liabilities short-term borrowings and 5200 5210 long-term borrowings short-term portion of 5211 short-term loans from credit institutions of Latvia 5212 short-term loans from the Treasury 5213 short-term loans from foreign institutions 5219 other short-term loans and long-term borrowings short-term portion of short-term liabilities to 5300 5310 suppliers and contractors 5311 liabilities to suppliers and contractors in the context of the general settlement 5312-5313 commitments on specific budget accounts for another budget 5314 settlement 5315 liabilities for pension and benefit costs of settlement balances of institutions

     
5316 liabilities to affiliated corporations 5317 associated liability to corporations 5318 obligations towards higher and subordinated institutions not previously classified in 5319 other liabilities to suppliers and contractors 5400 5410 short-term liabilities advances received on short-term 5420 5421 accrued liabilities accrued liabilities for settlements with employees 5422 accrued liabilities for settlements on taxes and social security payments 5423 accrued liabilities interest payments on borrowings accrued liabilities 5424 settlements with suppliers and contractors 5429 other accrued liabilities short-term liabilities 5500 on foreign financial assistance and European Union policy instrument measures the short-term liabilities on 5520 cohesion fund projects 5521 short-term liabilities on the European Union cohesion fund projects granted funding short-term liabilities on 5522 national cohesion fund project funding short-term liabilities on 5523 cohesion fund project deposit interest on short-term obligations to 5524 contractors on cohesion fund projects 5525 other short-term liabilities on cohesion fund projects in the context of the structural funds 5540 short-term projects 5541 short-term liabilities on the European Union structural funds projects 5542 short-term liabilities for State funding of the structural funds projects on 5543 short-term liabilities deposit interest on short-term structural projects 5544 obligations to the contractors for structural funds projects 5545 other short-term liabilities for structural funds projects for other short-term liabilities 5550 European funded projects 5551 short-term liabilities of the funds of the European Union for the rest of the European Union funded projects 5552 short-term liabilities of the national funding for the rest of the European Union funded projects Short on 5553 global European Union funded project deposit percent short-term liabilities to 5554 contractors for the rest of the European Union funded projects 5600 Settlement on pay and deductions (excluding taxes) settlement 5610 wage settlements for 5611 pay the current month Billing on 5612 deposited pay settlements for withholding of 5620 wage (excluding taxes) after deductions 5621 injunctions 5622 Settlement for insurance other deductions 5700 5720 5629 taxes and social security payments to individual income tax 5721 5722 State social security payments 5723 5729 value added tax other taxes other short-term liabilities 5800 5810 5811 other obligations to staff on grants 5813 5812 Settlement obligations for security and other funds 5814 short-term lease liabilities liabilities to the budget 5819 5815 other short-term liabilities deferred revenues 5900 5910 5911 deferred income for services, but not calculated 5912 paid pensions and benefits 5913 deferred income European Union funded projects 5914 deferred income on donations and gifts received 5919 other deferred revenue income and expenditure expenditure 8000 7000 6000 revenue miscellaneous revenue and expenses financial revenue 8100 8110 income from Exchange rate fluctuations in the General currency 8111 rate fluctuations 8112 specific budget revenue exchange rate fluctuations in revenue donations and donations of 8113 currency rate fluctuations 8114 other revenue budget exchange rate fluctuations in revenue 8120 interest revenue interest revenue General 8121 8122 special interest budget revenue donations and donations of 8123 interest receivable other 8124 budget interest receivable other interest income 8125 8130 proceeds from the sale of shares, securities trading and revenue from investment revaluation 8140 related and associated corporations in the revaluation financial expenses 8210 8200 expenses from currency fluctuations in exchange rates 8211 general expenditure fluctuations 8212 specific budget exchange rate fluctuations in spending donations and donations of 8213 currency rate fluctuations 8214 other expenditure budget exchange rate fluctuations in expenses interest expenses 8220 8221 8222 general interest expenses in the budget of the Special interest expense donations and gifts 8223 interest expense other 8224 budget interest expenses other interest expenses 8225 8230 expenses from the sale of shares , securities sales and the revaluation of investment related expenses 8240 and associated corporations in the revaluation 8300 and received donations and donations provided 8310 revenue from donations and revenue from donations 8311 donations and donations in cash proceeds of 8312 donations and gifts the natural way from 8320 donations and gifts from 8321 donations and donations in cash from donations and 8322 gifts in kind in the form of a royalty received 8400 and material values transferred proceeds from charity 8410 towards material values received 8411 revenue from the receipt of the gratuitous value between public institutions revenue from value 8412 receiving a royalty on the road between subordinated to the existing budget authorities 8413 revenue from receipt of royalty in value between the State and local public institutions from gratuitous 8420 path assigned substantive values from value 8421 transfer charge between the budgetary authorities of the value of the transfer expenditure 8422 royalty Road between subordinated to the existing budget authorities expenditure from the value of 8423 transfer charge between the State and local government budget authorities other revenue 8510 8500
 
The consideration received from the intangible investments and asset sales proceeds from the 8520 agricultural output and sales revenue from revaluation 8530 credit deletion 8540 8550 identified surpluses Counting proceeds from unsecured receivable and advances generated savings reduction 8580 revenue from long-term investment institutions of initial recognition in the balance sheet other previously unclassified 8590 revenue other expenses 8610 8600 From carrying off the intangible investment and asset value from agricultural production 8620-8630 scrapped and revaluation expenses customer requirements and loan write-offs of inventories of the delete 8640 the shortfall in expenditure savings 8650 unsecured debt and advances other previously unclassified 8690 expenditure ZEMBILANC Zembilanc of assets leased assets privatization certificates, obtained as a reward for privatized property of Bad receivables other assets Zembilanc zembilanc requirements requirements for dividends and interest receivable payments for the use of shares receivable penalties for privatisation certificates requirements for receiving illegal assets forfeited in other zembilanc requirements Zembilanc the obligation of future payments under contracts concluded on foreign financial assistance and European Union policy funded projects, received but not paid advance invoice for future lease payments future obligations issued guarantees other liabilities "of zembilanc 1.35. to complement the chapter II of the annex" description "accounts with 17.1 points in this version : "17.1" 1187 stocks advance on unsafe intangible investments "lists the stocks created unsafe advances (prepayments) for intangible investments."; 1.36. Chapter II of the annex to complement "accounting account description ' 25 with the second sentence by the following:" asset units initial recognition value of a certain budget authorities accounting policy consistent with the laws and the classification of expenditure in the budget field. "; 1.37. supplement to chapter II of the annex "description" accounts with 52.1 points as follows: "account" 1263 stands 52.1 "lists, which stands the value changes as they grow." 1.38. the expression ' in chapter II of annex a description of the accounts ' 53 by the following: "53." other biological assets 1269 "lists the parks, outdoor plantings and other similar assets, whose value changes, they grew, and which are considered underground assets, stands, orchards and other plantations producing trees regularly."; 1.39. a supplement to chapter II of the annex "description" accounts with 59.1 points following: 59.1 "savings account" 1287 unsafe advances for fixed assets accounting provisions created by the "unsafe advances (priekšap fee) on fixed assets". 1.40. the supplement to chapter II of the annex "description" accounts with 80.1 points as follows: 80.1 "1390" not safe Stocks long-term debt "created by savings accounts not secure debts, loans and claims settlement (deletion) more than a year from the balance sheet date."; 1.41. Replace annex, chapter II, "the description of accounts" in paragraph 103 of the number and the words "2163 Dedicated military equipment, including arms" with a number and the words "Special military inventory 2170"; 1.42. supplement to chapter II of the annex "description" accounts with 104.1 the point as follows: "savings account" 104.1 2187 unsafe advances on stocks "accounting provisions created by unsecured advances (priekšap fee) of items."; 1.43. supplement to chapter II of the annex "description" accounts with 114.1, 114.2, 114.3, 114.4, 114.5 and 114.6 points as follows: "savings account" 2330 114.1 unsecured receivables "lists the stocks created unsafe (doubtful), accounts receivable, settlement of which (deletion) shall not exceed a year from the balance sheet date. 114.2 account "2331 stocks trade receivables" accounting provisions created by unsafe (doubtful) trade receivables. 114.3 account "2332 savings requirements of foreign financial assistance and European Union policy measures" accounting provisions created by the requirements of foreign financial assistance and policy instruments of the European Union-funded measures. 114.4 account "2333 savings claims against staff" records created by the provision is required for the staff of the authority of the budget. 114.5 account "2334 savings loans issued" accounting accrual created by the budget authority of the loans issued. 114.6 stocks "2339 General requirements" lists the stocks created other unsafe (doubtful) accounts receivables. "; 1. supplement to chapter II of the annex "description" accounts with 133.1 points as follows: 133.1 "2427" stocks advance on unsafe services "accounted for stocks created unsafe advances (priekšap fee) for services."; 1.45. supplement to chapter II of the annex "description" accounts with 152.1 points as follows: "" 2571 152.1 accruals advances on precarious short-term financial investments "accounting provisions created by unsecured advances (prepayments) on short-term financial investment."; 1.46. Replace annex, chapter II, "the description of accounts" in paragraph 153 of the words "such as tender security received, vajos laid down in normat guarantee money funds hold funds of persons" with the words "such as the tender/security, election money nursing homes retirement living, detained persons seized funds until the Court decision, the receivables that are compounded by the previous reporting periods, and payable to the State budget revenue, as well as public officials remuneration for gift redemption according to the procedures laid down in the laws"; 1.47. Chapter II of the annex be deleted "accounting account description ' 161; 1.48. the supplement to chapter II of the annex "description" accounts with 163.1 point as follows: "account" 3320 163.1 financial instruments revaluation reserve "account for financial instruments fair value changes when they are recorded in equity."; 1.49. the expression ' in chapter II of annex a description of accounts "168. paragraph by the following:" 168. "4000 stocks" accounting, which does not have a specific time and volume. These commitments relate to the current year or the previous year and the time of preparation of the report is expected or known, but their value or specific commitment or settlement date is not precisely known. " 1.50. Chapter II of the annex be deleted "accounting account description ' 169.170, 171, 172, 173, 174 and; 1.51. supplement to chapter II of the annex "description" accounts with 181.1 point as follows: "long-term" 5140 181.1 accrued liabilities "accounting on expenses relating to the period, but for which a justification document is received in the reporting period, or similar relatively accurately calculated liabilities repayment or deletion for later than a year from the balance sheet date."; 1.52. the express of chapter II of the annex "description of accounts" 198. paragraph by the following: "198." short-term accrued liabilities 5420 "accounting on expenses relating to the period, but for which the source document (for example, an invoice) not received during the reporting period, or similar relatively accurately calculated liabilities repayment or deletion for a period of one year from the balance sheet date."; 1.53. the supplement to chapter II of the annex "description" accounts with 198.1, 198.2, 198.4 198.5 points and 198.3, as follows: "account" 5421 198.1 accrued liabilities for settlements with employees ' accrued liabilities accounted for the budgetary authority for settlements with employees (for example, accrued vacation pay). 198.2 account "5422 accrued liabilities for settlements on taxes and social security payments in the" accounting authority, the budget of the accrued liabilities for estimated taxes and social security payments. 198.3 account "5423 accrued liabilities interest payments on borrowings" lists the accrued liabilities for the budget authorities estimated loan interest payments. 198.4 account "5424 accrued liabilities for settlements with suppliers and contractors" accounted for accrued liabilities budgetary institutions for settlements with suppliers and contractors (such as liability for goods or services received, for which no payment has been received and the invoice or not there is a formal agreement with the supplier). 198.5 account "other accrued liabilities 5429" lists the other not classified above the budgetary authority accrued liabilities (such as budgetary authorities paid fines on loans). "; 1.54. the expression ' in chapter II of annex a description of accounts "212. paragraph by the following:" 212. "budget" 5815 obligations to the budget authority of the accounting obligations to the budget that emerged as a result of the shortfall and found on the previous budget years to repay the debt. " 1.55. Replace annex, chapter II, "the description of accounts" in paragraph 226 of the word "daughter" with the word "related"; 1.56. the expression ' in chapter II of annex a description of accounts "244. paragraph by the following:" 244. Accounts "revenue from unsafe 8550 debt and advances create accrual reduction", "expenditure requirements of customers 8630 and loan write-off the deletion of" and "expenditure savings 8650 unsecured debt and advances" is used for customer savings accounts receivable balance to be scrapped and for the customer the amount of the provision for review. " 2. the rules shall enter into force by 1 January 2008.
Prime Minister a. Halloween Finance Minister o. Spurdziņš