Regulations On The State Budget And Local Authorities In The Preparation Of The Annual Accounts Procedures

Original Language Title: Noteikumi par valsts budžeta iestāžu un pašvaldību gada pārskatu sagatavošanas kārtību

Read the untranslated law here: https://www.vestnesis.lv/ta/id/166433

Updated 03.01.2008., Latvian Journal No 1 (c(2002) 3785) Cabinet of Ministers Regulations No. 749 in Riga in 2007 (13 November. No 64 14. §) rules on the State budget and local authorities in the preparation of the annual report order Issued in accordance with the law on budget and financial management, article 30, of the first and the second part I.  Generic question 1. determines the order in which the State budget and local authority shall prepare and submit an annual report.
II. preparation of the annual report, the annual report shall be prepared: 2.1. under the accrual basis;
2.2. as one unit, excluding consolidated accounts doing interconnection must balance between consolidation and participating units.
3. If the administrative and territorial reform of local government within a financial year (excluding the last calendar month), they combine their annual accounts. These annual reports will include news from the beginning of the year. 64rd not prepare accounts as a newly formed local government review.
4. If during the period of institutional reorganization takes place, change or subordinated public agency creation (or dissolution) will not change the balance sheet balances to the beginning of the year, but indicated the current period as the balance of the transaction.
5. Prior period inaccuracies in the accounts and the impact of changes in accounting policies indicate how the transactions of the reporting period.
6. the public agency's annual report shall be submitted to the supervision authority.
7. the annual report shall be drawn up on the basis of the accounting data, ku rus classified according to the laws and regulations of the budget book ing.
8. to view would be true: 8.1. use consistent accounting policies;
8.2. list of significant, reliable, comparable and understandable information;
8.3. provide additional explanations to the users understand how transactions or Crete Kona events affect the Authority's financial position or financial performance.
9. in order to ensure the quality of the annual report and the node it rīgum users, the authority carrying out the consolidation, fix a single accounting po lidācij go the immigration in the kons tītaj authorities under the legislation but Jet Li's accounts.
10. Accounting policy is drawn up as a description and added over the year view. Accounting policy description provides information about the preparation of the annual report of the different items used in evaluation methods and accounting principles.
11. Body altered the developed accounting policy, as determined by the external laws or accounting policy change allows you to prepare a financial report that provides reliable and relevant information, like transactions and facts affect the institution's financial position, results of operations and cash flow.
12. If the change in accounting policies in accordance with the regulations, the authority annual accounts indicate the change in accounting policy and the type of system to be, as well as the date of the application.
13. The annual report of the usefulness of the information provided by users for the purposes of determining the characteristics of the kv. Information is accurate, comparable, meaningful, understandable, complete, and: 13.1. important users, if it is received on time and can be used in assessing the past, present or future events, confirming previous assessments or repairing them;
13.2. essential users if they do not specify or inaccurate indication may affect the annual decisions of users taken on the basis of this information.
14. when preparing the annual accounts, the management is aware of international uncertainties or have conditions that may lead to doubts about the ability of the institution to continue uninterrupted transaction, these uncertainties and conditions explains in an annex to the annual report.
15. In assessing the suitability of the going concern principle, take into account all available information about the future plans of the authority covering at least 12 months after the balance sheet date.
16. the annual report according to the requirements listed in the forms separately items that are material by nature, content and volume.
17. Assets and liabilities can not cross off (delete), except when this is necessary for the economic substance of the transaction for display.
18. If the revenue losses and the expenses incurred by the same or similar transactions and events is essential items of revenue and expenditure may not be mutually exclude (delete).
19. listing and classification of items in all reporting periods is vie nād, except if the listing and classification of items in the Exchange is for legislation in the field of budgetary accounting.
20. Prior periods comparative information is provided for all over the year included in the view. Comparative information is not required if the annual report is submitted for the first time.
21. a list of items or changing the classification of the financial statements, we at the island reclassified (if possible), to provide an opportunity to compare it with the relevant reporting period. Annexes to the annual report indicates the nature and extent of reclassification and reason.
22. If the reference pointer is impossible to reclassify the budget authority will specify the valid reason why it is not reclassified, and the nature of the change, if the pointer to reclassify.
23. the annual report is clearly identifiable and the information lag does not differ from the same information in other reports. The above information indicates clearly lag and, if necessary, be repeated, to ensure their proper understanding.
III. Consolidated financial statements 24. Ministry, Central Government institutions and local authorities prepare the kons lidēt financial statements.
25. The consolidated financial statements include the annual report, which correspond to the provisions referred to in paragraph 41.
26. the Ministry, Central Government institutions and local authorities of the consolidated financial statement prepared by the budget authorities, consolidating annual report.
27. the preparation of the consolidated financial statements, fully exclude the lidējam authorities between kons settlement balances and transactions between.
28. the institutions included in the consolidation the financial statements drawn up by the State to the same reporting date.
29. in order to prepare consolidated financial statements, using a single accounting policy to all authorities involved in the consolidation.
30. If any of the bodies used different accounting policy, the authority carrying out the consolidation to ensure uniform accounting policies, kons Muggle artifacts in the lidēt financial statement adjustments.
31. Consolidation includes all items of a financial statement.

32. The consolidated financial reports of the Ministry and the central national authorities excluded items are shown in the column "S130111, S130121", the authorities excluded items are shown in the column "S130311, S130321".
33. the consolidated financial statement forms the ministries and central authorities ' S130111, S130121 ' and municipalities ' S130311, S130321 ' numeric value is always zero.
34. In preparing the consolidated financial statements on the basis of the authority of each budgetary discharge report submitted. The budgetary implementation reports shall be consolidated through the budget, bringing the corresponding items of revenue and expenditure: 34.1. excludes all transfers that one authority is transferred to another appropriate way of involving the consolidation of the budget authority;
21.3. consolidating the State budget execution reports, to the exclusion of other ministries involved in the consolidation of the budget of the institution or the central public authorities in the implementation of the budget on an accrual basis during the reporting period, if the Ministry has laid down the functions of the managing authority for the implementation of the project or with an order of the Cabinet of Ministers established the use of the appropriations measures and approved financial plan (budget consolidation in the form of other concerned ministries or central government authority). On the difference between the amounts provided off of detailed "rojum, together with the report of the financial year.
35. These provisions do not apply to financial investment corporations in the consolidation.
IV. submission of the annual report and the contents of the report submitted by 36 in paper form.
37. Annual report and sign a binding. On the last page, indicates the number of pages copied in, preparer name, position and the date of preparation.
38. the annual report of one volume is not more than 250 pages. If necessary, the year is divided into several views across volumes. Volumes divided into pages numbered case each volume separately.
39. the annual reporting, verification and signing of three minis, Central Government institutions and local authorities can use the preparation and provision of the information system of the ie (information system). The information system provides the Treasury. Annual report using the information system does not remove the requirement to submit an annual report 36. these provisions referred to in paragraph form.
40. the annual report shall specify: 24.9., as well as the name and legend for the identification of the authority;
40.2. the information whether the annual report is one or more of the individual institutions of the budgetary authority a summary of the report;
40.3. the period or date depending on which is more appropriate and consistent with the relevant part of the annual report;
25.1. the currency used in the Republic of Latvia – currency;
25.2. the specified number of accuracy – data indicate the round amount, with no decimal places.
41. the annual report shall include the following: 41.1. financial reporting;
41.2. the management report.
42. the financial statements consists of: 42.1. the report on the budget of the Authority's financial position – form No. 1 "balance" (annex 1);
26.2. the report on financial performance – form 4-3 (annex 2);
26.3. equity (net assets) changes – form 4-1 (annex 3);
26.3. the cash flow statement – form 2-WIP (annex 4);
26.4. Notes to the financial statements: 42.5.1. form 1 – 1 "cash balance and positioning of the equivalent" (annex 5);
42.5.2. Form 4-2 in "review of savings" (annex 6);
42.5.3. form 5 "intangible investment and statement of changes in fixed assets" (annex 7);
42.5.4. Form 6 "stock changes" (annex 8);
42.5.5. form 7-1 "participation in the statement of changes in equity capital company" (annex 9);
42.5.6. form 7-3 "general statement of changes in financial contribution" (annex 10);
42.5.7. form 7-4 "financial investment securities changes" (annex 11);
42.5.8. form 7-5 "loan modifications" (annex 12);
42.5.9. form 8-AV "review of deferred expenditure and advance payments" (annex 13);
42.5.10. form 8-1 "overview of the customer (requirements)" (annex 14);
42.5.11. form 8 – 2 "review of creditors (liabilities)" (annex 15);
42.5.12. form 9-1 "overview of loans" (annex 16);
42.5.13. form No 9-2 "statement of guarantee" (annex 17);
42.5.14. form 2 "review of the implementation of the budget (annex 18);
42.5.15. form 2-DI "overview of the various revenue and expenditure" (annex 19);
42.5.16. form No. 22 "the budgetary authority" (article 20);
42.5.17. form 8-S "review of customer and vendor" (21. at law);
42.5.18. Description of the accounting policies;
42.5.19. Form 20 government programs (sub) performance indicators performance report "(annex 22);
42.5.20. form 3 – 1 "overview of the post unit of the implementation bodies" (Annex 23);
42.5.21. form 3-2 "statement of defence, public order and safety, law enforcement post unit plan" (annex 24);
42.5.22. form 3-3, "review of the Office Unit and the implementation of the plan of boarding school students, sanatorium boarding school, a special type of boarding school and social adjustment in educational institutions" (annex 25);
42.5.23. form 3-5 "review of the posts of the unit plan health care institutions" (annex 26).
43. the management report shall be drawn up by each institution. Management report: 43.1. key events that influenced the activities of the authority in the year under review;
43.2. significant change in the Authority's activities and how they affect the financial results;
43.3. the expected events that may significantly affect the activities of the authority in the future;
43.4. information about significant risks and uncertain circumstances under which the authority faced;
43.5. research and development activities (if any);
27.1. the institutions involved in the consolidation of departments, the authorities would need in the existing institutions;
27.2. financial instruments and financial risk management objectives and policies, where it is essential to assess the institution's assets, liabilities and financial position, the risk management policy for each major type of forecasted transaction for the future, which applies hedge accounting.

44. the ministries and central authorities an annual report to be submitted to public control. Over the years view accompanied by an attestation of the financial statements, the accuracy of the information provided.
45. the management report, the accounting policy description and explanation of the report shall be submitted in paper form and electronically via the media (floppy disk, disk or e-mail).
46. annual report users To more easily understand the information authorities prepare an explanation for the balance sheet, cash flow statement, the report on the financial performance and equity statement of changes in major items.
47. Forms that are not filled in, the annual report does not add.
V. financial statement fill in the General section of the financial statement row 48. "Ministry, Central Government institutions, local name" indicates the full Ministry, Central Government institutions or local name. Under the "code": 29.9. State budget authority, Ministry or central public authorities the code according to the law on the State budget for the year in question;
municipality-a municipality of 48.2. code in accordance with the administrative territory of the Republic of Latvia and the single classification of territorial units (the EUROPEAN TREATIES: LOOKING BACK).
49. financial statement row "budgetary authority" indicates a State or local government authority, full name.
50. financial statement row "reference period" indicates the period (year). Under the "code" indicates the year of account (digits).
51. Financial reporting period beginning data matches the end of the previous reporting period reported data.
52. Item changes cash transactions indicated in the box "operations (+,-)". With the "+" represents an increase of transactions with a "–" indicates a transaction zinājum sam. A detailed breakdown of transactions are:-increase purchase of 52.1. about money;
52.2. the cut-sales.
53. Where they cannot use funds, indicates the columns: 53.1. initial recognition (+)/disposals (–), distinguishing between: 53.1.1. physical inventory results (+, –);
53.1.2. exclusion of accounting;
53.1.3. no consideration received/transferred;
53.2. transfers between account levels;
53.3. revaluation (+);
53.4. (-) values;
13. other changes (+,-): 53.5.1. exchange rate fluctuations;
53.5.2.-.
54. Financial statement balances at the beginning of the period and at the end of the period, the value changes free of charge receipt/transfer are classified according to the laws of the cionāl no laid down.
55. No consideration received/transferred value between subordinated institutions, between the public institutions between the State and local public institutions indicates the columns "at initial recognition on/off", "no consideration received/passed". The cognitive section provides information on the received a royalty of/values passed to, specifying from which the most appropriate institutional sector or who received appropriate institutional sectors transferred.
56. Mutually comparable data correspond to each other in various reports.
57. the document property "signature" does not fill in, if an electronic document is drawn up according to the law on electronic document design.
Vi. Financial statement preparation 58. Form No 1 "balance" (annex 1) (report on the financial situation of the authority of the budget): 58.1. balance is an accounting of the authority that a specific date after State shows the institutions asset, liability and equity volume. Balance sheet assets are under "long-term investments" and "current assets", passive, "equity", "savings" and "Vendor";
58.2. balance sheet total assets is equal to the total amount of the liabilities of the balance sheet;
58.3. the changes in balance sheet items during the year provide a sliver, rojum major changes between the beginning of the reporting year data and review the year end;
58.4. intangible investments and fixed assets shown in the balance sheet put this value, which is calculated from the original values minus depreciation (amor tizācij);
58.5. long-term requirements, loans and customers are shown in the balance sheet at net value, calculated by deducting from the gross book value of the stocks that were created;
58.6. items indicated, including advance payments for inventory.
59. Form 4-3 "review of financial performance" (annex 2): 59.1. the report shall indicate revenue and expenditure incurred as a result of the activities of the Authority during the reporting period, in accordance with the accrual principle;
59.2. the report considers key in the action taken by the authorities to provide primary sa objectives laid down in the Bill on the State budget for the year concerned or binding rules on municipal budget;
59.2.1. principal activities include: 59.2.1.1.  donations and donations, as well as other forecasts indicated Lee dzekļ;
59.2.1.2. inventories identified surplus/shortfall;
revenue/expenses 59.2.1.3. provisions for unsecured receivables in diem;
59.2.1.4. other institutions operating revenue and associated managed must;
59.2.2.59.2.1.2., 59.2.1.3 these provisions and 59.2.1.4. data referred to in this report are presented according to the line "8. Other revenue from ordinary activities" and the line "11. Other expenses from ordinary activities";
59.3. review the "B" section: 59.3.1. financial revenue is generated from the Corporation shares and securities sales and other income from financing activities;
59.3.2. financial expenses resulting from the Corporation shares and the acquisition of securities and other expenses from financial transactions.
59.3.3. law established the revenues or expenses from the disposal of fixed assets, if not the core activity of the authority;
59.4. exchange rate fluctuation is the result of revenue or expense of finance;
59.5. extraordinary items show a revenue or expense associated with such events or transactions that are clearly distinct from the ordinary activities of the institution and are not expected to recur frequently or periodically and that the body cannot control or influence: 59.5.1. at the extraordinary items of revenue and expenditure accounts: 59.5.1.1. as receives funds for contingencies (notes go it des receiving funds);
59.5.1.2. which is not regular and do not apply to activity or financial revenue/expenditure;
revenue/expenses 37.0. of no consideration received/votes ma te riālaj values between the General Government sector bodies indicate the line of "Transference";

37.1. the authority, which has a national budget of the "funds for contingencies" artist, in accordance with the laws and regulations in the field of budget allocations to the operating points. Institutions which receives funds for contingencies, shall be attributed to the extraordinary items;
59.8. national budget authorities report on the financial results to prepare high according to the instructions of the Cabinet of the procedures laid down.
60. Form 4 – 1 ' equity (net assets) statement of changes "(annex 3): 60.1. the report indicated for the relevant budget by Nora ma-book in the field of specific account ing plan 3300 and 3500 account group level, detailing the data up to the third level;
60.2. the line "other transactions" indicates equity items influencing transactions that do not apply to the other rows above;
60.3. the budget of the previous year's result does not adjust for overt critical (fundamental) errors that relate to the year the results of the implementation of the budget. This error impacts the year as revenue or expenditure and explained in the notes on the accounts.
61. Form 2-WIP "cash flow statement" (annex 4): 61.1. the report indicates the amount received and the cost of money, or satiety equivalents;
61.2. cash flow statement the cash flow of the group according to the Authority's operating, investing and financial activities;
38.1. this review: 61.3.1. operating is not investment or financial activity;
61.3.2. investment activity is a long term investment and other investment in the acquisition and disposal, if those investments not included in cash equivalents;
61.3.3. financing activities produce changes of invested capital and the US and;
61.4. unrealised income and expenses arising from changes in foreign currency exchange rates, not cash flow. The report indicates a change in exchange rates to compare the impact of cash and cash equivalents the review at the beginning and end of the period. This result is shown separately from operating activities, investment activities and financing activities cash flows in the line "foreign currency rate fluctuations result (+,-)";
61.5. report provides additional clarification on the lines "other revenue from ordinary activities", "other operating expenses", "other income from investment activities", "other expenditure from investment activities", "other revenues from financial transactions" and "other expenses from financial transactions", indicating the particulars of the nature and extent of the transaction;
61.6. national budgetary authorities of the cash flow statement is prepared according to the instructions of the Cabinet of the procedures laid down.
62. the form No. 1-1 "cash and equivalent positions" (annex 5): 62.1. the report indicates the position of the balance of funds in financial institutions and Treasury at the end of the reporting period and at the beginning of the reference period under the legislation budget accounting chart of accounts laid down in 2600 account group level, detailing the data to account number;
62.2. cash balances indicate the breakdown of the budget;
38.7. review comparison is added to the account balances at the end of the reporting period: 62.3.1. credit institutions;
62.3.2. Country. For comparison with the cognitive state that constitutes a summary statement of cash receipts and expenditure for the current period (year);
38.8. in the annex to the report provides information on the different budget accounts included in the atl Kuma to time the authority the means (tender/security, electoral security, living in nursing homes, seized the pensions of the interpretative resources from the detained persons to the Court).
63. Form 4-2 in "review of savings" (annex 6): 39.2. the report indicates savings balance to the beginning and end of the period, the increase and decrease during the reporting period;
39.3. the report provides a description of the transactions and the resulting savings each;
63.3. in the annex to the report provides detailed information about the items in the created savings building and estimates used in the method.
64. Form 5 "intangible investment and statement of changes in fixed assets" (annex 7): 64.1. the report indicates the intangible investments and fixed assets, except advance payments for intangible investments and fixed assets according to the law the budget accounting chart of accounts laid down in 1100 and 1200 account group level, detailing the data to account number;
64.2. the report indicates the intangible assets and fixed assets and depreciation of the original value changes in the reference year, which totals the value of their remaining (balance) value;
64.3. box "transactions (+, –)" indicates the intangible investments and the acquisition of basic features (increase – positive number) or selling (decrease – negative) have occurred as a result of cash transactions;
64.4. box "counting results (+, –)": 64.4.1. intangible assets and fixed assets surplus (pal-linājum-positive number) or shortfall (decrease – negative number), which is found in the course of the inventory;
64.4.2. existing so far not listed intangible and fixed assets investment into the balance sheet. The data show a positive number;
64.5. the column "off of" data specified with a negative number;
64.6. the column "to/from 2100 account groups (+, –)" intangible investment and asset transfers to/from the composition of the item;
64.7. the column "without charge" indicates no consideration received (positive number) or release (negative number) the intangible investment and basic features. Review inquiries section provides information on the received/transferred value breakdown by institutional sector according to the regulations laid down by the institutional sector;
64.8. the column "transfer (+, –) between 1100 and 1200 level accounts" indicate intangible investments and fixed assets account changes during the reporting period. The report indicates the vertical movement-one account-increase-decrease the second account: 64.8.1. If the listed intangible investment, asset creation and unfinished construction object, and the object is taken into service, it indicates how vertical movement;
64.8.2. If it is found that investment in intangible assets and fixed assets are to be counted in the wrong groups, account-level change indicates how vertical movement;
64.9. the column "revaluation (+)" intangible investment and revaluation of fixed assets:

64.9.1. If the increase in value, it specifies the column "increase (+)". Data expressed as a positive number;
64.9.2. If the reduction in asset values that have been previously overvalued, it indicated in the box "(-)". Data expressed as a negative number;
64.10. ' other changes (+, –) "indicates a long term not previously classified investment change: 64.10.1. intangible investment or fixed asset investment (increase, decrease) the participation in the capital of a capital company;
64.10.2. intangible assets and fixed assets accounting sampling, for which previous advances;
64.10.3. changes in land in accordance with the master plan, or detailed planning of parcelācij;
64.11. the column "estimated during the period (+) indicates the calculated depreciation or depreciation (amortisation) long-term investments during the reporting period;
64.12. the column "off (–) indicates a depreciation disposals of: 64.12.1. if intangible investments and fixed assets excluded from the accounting, and the original value of the column" original value – initial recognition (+)/disposals (–) – off of-liquidation ";
64.12.2. If the intangible investments and fixed assets for disposal and shall be carried over to the inventory;
64.13. the column "adjustments (+, –)" indicates a depreciation/Nolietojuma korekcijas amount if found improper Amortization/depreciation;
64.14. the column "transfer between 1100 and 1200 level accounts" indicate the amortization/depreciation vertical movement between levels, one-cut, the second account, the increase;
64.15. the report under "certified" specify information for no consideration received/votes values according to the regulations laid down by the institutional sector;
64.16. accounts provide information: 64.16.1. for each of the unfinished building and creation of fixed cost item, included in the report: 64.16.1.1. cost item specification;
64.16.1.2. the amount of contract ($);
64.16.1.3. learn the amount (Ls);
64.16.1.4. completion date;
64.16.2. on the registration in the land property. If everything is not recorded in the land property – planned deadlines;
64.16.3. the possession of assets transferred-indicates the initial value.
65. the form No. 6 "stock changes" (annex 8): 65.1. the report indicates the items, except advance payments for you, according to the kr law budget accounting from the said account plan 2100 account group level, detailing the data until the account number. The report indicates the value of the inventory at the beginning and end of the period, it changes during the reporting period;
65.2. the column "operations (+,-)" indicates item purchases (increase – positive number) or selling (decrease – negative) have occurred as a result of cash transactions;
65.3. the column "counting results (+, –)": 65.3.1.  excess inventory (increase – positive number) or shortfall (decrease – negative number), which finds its counting gai;
65.3.2. existing up to this inclusion of items not listed in the balance sheet. The data show a positive number;
65.4. the column "off of (–) indicates the inventory, write-off and disposal of the use. Data specified with a negative number;
65.5. the column "to/from 1100/1200 account groups (+, –)" indicates the intangible investments and fixed assets carried over to/from inventory. Data is consistent with the No 5 of the form "intangible assets and fixed assets statement of changes" box "original value – initial recognition (+)/disposals (–) – from tracking – to/from the account 2100 (+, –)" and "aisle" depreciation (amortisation)-off (–) – 2100 account groups (+, –) "to the difference;
65.6. the column "without charge" indicates no consideration received (positive number) or release (negative number) items. Review inquiries section provides information on the received/transferred value breakdown by institutional sector according to the regulations laid down by the budgetary institutional sector;
65.7. the column "transfer (+, –) between the level 2100 accounts" indicates a change in the stock account during the reporting period. The report indicates the vertical movement between levels of accounts-2100 in one account-increase-decrease the second account. The column formed in the result equal to zero;
65.8. the column "Value (-) indicates the value of the inventory revaluation. Data expressed as a negative number;
65.9. ' other changes (+, –) "indicates not classified above changes;
65.10. taking inventory in the accounts, of which previous advances, it specifies the column "other changes (+, –)" as a positive number;
65.11. reporting cognitive section shows information about the received free of charge/according to the values passed to the institutional sector unit.
66. Form 7-1 "participation in the statement of changes in equity capital company" (annex 9): 66.1. According to reports on the form: the participation of associated corporation 66.1.1. capital;
66.1.2. participation in capital of related corporation;
66.2. the report indicates: 66.2.1. accounting account number according to the laws and regulations of the budget accounting chart of accounts laid down in 1310, 1320, 2510 and 2520 account group level;
66.2.2. reference method, whereby lists of related or associated participation in the capital of a capital company. Accounting method according to the following expressions: PKA-the equity accounting method CHANGES the payment method;
66.3. in addition to providing the following information on item: 66.3.1. corporation name;
66.3.2. the Corporation's registration number;
66.3.3. amount of participation at the beginning and end of the period (expressed as a percentage);
66.3.4. the Corporation's equity at the beginning and end of the period (from the Corporation's balance sheet): 66.3.4.1.  data points from the last audited annual report of the Corporation;
66.3.4.2. If there is no information from the corresponding period the Corporation's annual report, use the previous year's audited annual report of the Corporation;
66.3.5. the financing of the classification code according to the legislation in the field of budgetary accounting;

66.4. "no consideration received (+) (-)/nodots" indicates no consideration received or transferred, and inquiries section provides information broken down by institutional sector;
41.3. in the annex to the report describes the column "other changes (+, –)" the nature of the information and economic nature;
66.6. the column "other changes (+, –)" intangible investment or investment in fixed assets (decrease) the Corporation's capital participation or input reduction (increase) the participation in the capital of a capital company;
66.7. participation in the capital of a capital company, if the accounts use the equity method accounting value to the beginning of the reporting period (end of the) match report indicated the Corporation's equity data at the beginning of the reporting period (end) and participation (%) at the beginning of the period (the end of) data product.
67. Form 7-3 "general statement of changes in financial contribution" (annex 10): 67.1. report indicates other financial investments, except for loans and financial investments securities according to the cost method;
67.2. the report indicates accounting account number according to the laws and regulations of the budget accounting chart of accounts established in 1350 and 2550 account group level;
67.3. in addition to providing the following information on item: 67.3.1. other financial investment;
67.3.2. the Corporation's registration number;
67.3.3. the amount of participation at the beginning and end of the period (expressed as a percentage);
67.3.4. Corporation of equity at the beginning and end of the period: 67.3.4.1. data points from the last audited annual report of the Corporation;
67.3.4.2. If there is no information from the corresponding period the Corporation's annual report, use the previous year's audited annual report of the Corporation;
67.3.5. the financing of the classification code according to the legislation in the field of budgetary accounting;
41.9. providing information about general requirements and the requirements for level 2 occupational pensions: 67.4.1. under "company/item name" indicates the long-term requirements of each object name;
67.4.2. filling of the columns ' such participation (%) at the end of the period, "" participation (%) at the beginning of the period, "" the company data – equity capital at the end of the period "and" business data-equity at the beginning of the year ";
67.5. the column "no consideration received (+) (-)/nodots" indicates no consideration received or transferred, and inquiries section provides information broken down by institutional sector;
67.6. ' other changes (+, –) "indicates the participation in the capital of a capital company, if the increase invested in intangible investments or assets, or the participation in the capital of the Corporation, receive a reduction of intangible assets or assets that you had as a contribution to the increase;
67.7. in the annex to the report describes the column "other changes (+, –)" the nature of the information and economic nature.
68. Form 7-4 "financial investment securities changes" (annex 11): 68.1. report: the value of the securities balance 68.1.1. reporting period at the beginning and at the end of the reporting period;
68.1.2. accounting account number in the financial investments in securities under the laws and regulations of the budget accounting chart of accounts laid down in 1340 and 2540 account group level, detailing the data to account number;
68.2. in addition to providing the following information on item: 68.2.1. the type of shares, shares, shares;
68.2.2. (PCs.);
68.2.3. the total nominal value;
68.2.4. issue date, day, month, year (URdd.mm. yyyy);
68.2.5. maturity – day, month, year (URdd.mm. yyyy);
68.2.6. due after the issue date, medium-term (1 to 5 years) or long-term (five years or more);
68.2.7. currency term;
68.3. the column "transfer (+, –) from the account in the account" indicates the vertical redeployment of one – increase the second account, the reduction between 1340 and 2540 account group level;
68.4. the column "no consideration received (+) (-)/nodots" indicates no consideration received or transferred, and inquiries section provides information broken down by institutional sector;
68.5. accounts explains the column "other changes (+, –)" specified data economic substance.
69. Form 7-5 "loan modifications" (annex 12): 69.1. report: 69.1.1. information on loans, separating the long-term loans, long-term loans of part of the short term and short-term loans, indicating how it records the account number, according to the laws and regulations of the budget accounting chart of accounts laid down in 1330 and 2530 account group level, detailing the data to account number;
69.1.2. the loan balance at the beginning of the reporting period and at the end of the reporting period, net present value, calculated by deducting from the gross book value of the loans created unsafe stockpiles;
EB 69.2. in addition to providing the following information on item: 69.2.1 the name of the beneficiary of the loans;
69.2.2. the purpose of the loan;
69.2.3. contract signature date – day, month, year (URdd.mm. yyyy);
69.2.4. the repayment term – day, month, year (URdd.mm. yyyy);
69.2.5. the amount of the loan agreement. If the loan is issued in foreign currency, the conversion of amounts in LCY of the contract by the Bank of Latvia exchange rate on the last day of the reporting period;
69.3. data on the beginning of the reporting period indicate the following: 69.3.1. the column "gross" indicates the item's book value at the beginning of the year;
69.3.2. box "provision created" indicates the beginning of the accounting period accruals established in doubtful loans;
69.3.3. the column "NET (1-2)" indicates a net present value of the items, which is calculated by subtracting from the gross value of the created provisions;
69.4. the column "transfer (+, –) from the account in the account" indicates the vertical redeployment of one – increase the second account, the reduction between 1330 and 2530 account group level;
69.5. the column "no consideration received (+) (-)/nodots" indicates no consideration received or transferred, and inquiries section provides information broken down by institutional sector;
72.2. the column "savings assets" accounts created during the period, the increase of stocks (+) or decrease (–);
69.7. accounts explains unsafe (doubtful) shows the volume of stocks held up justification and calculation methods used in the description.
70. Form 8-AV "review of deferred expenditure and advance payments" (annex 13): 70.1. the report indicates the next period expenses and advance payments according to:

70.1.1. budget legislation laid down in the accounting area, 1280, 1380, 2180 1180 and 2400 account levels, detailing the data to account number;
70.1.2. laws and regulations laid down by the institutional sector;
70.1.3. "at the beginning of the period (net)" together to the appropriate account. Data is consistent with the previous accounting period in the box "at the end of the reporting period-net present value-the total";
70.2. the column "account book value (gross)" indicates the account balance (gross) according to the accounting records;
70.3. the column "savings assets" indicates create not safe stocks advance payments paid at the beginning of the year and at the end of the reporting period, the increase in (estimated savings) and decrease (off stocks) during the reporting period;
43.7. the columns ' at the end of the reporting period — net present value-the total "data are the same as the boxes" at the end of the reporting period, the book value Account "and" at the end of the reporting period – accruals total assets – difference; "
70.5. in the annex to the report provides information on the advance payment of the object (the target) and the amount (in LCY).
71. Form 8-1 "overview of the customer (requirements)" (annex 14): 71.1. the report indicates that the balance of net worth requirement, calculated by deducting from the gross book value stocks created unsafe (doubtful) for customers under the legislation budget accounting in the 2300 level, detailing the account data to account number: 71.1.1. at the end of the period, broken down by institutional sector according to the regulations laid down by the institutional sector;
71.1.2. the column "at the beginning of the period (net)" together to the appropriate account. Data is consistent with the previous accounting period in the box ' at the end of the reporting period-net present value-the total ";
71.2. the column "account book value (gross)" indicates the account balance (gross) according to the accounting records;
71.3. the column "savings assets" indicates create stocks not safe (doubtful) customers at the beginning of the year and at the end of the reporting period, the increase in (estimated savings) and decrease (off stocks) during the reporting period;
71.4. the columns ' at the end of the reporting period — net present value-the total "data are the same as the boxes" at the end of the reporting period, the book value Account "and" at the end of the reporting period – accruals total assets – "data.
72. Form 8 – 2 "review of creditors (liabilities)" (annex 15) – the report indicates the remaining balance of the liability according to the legislation in the field of budget accounting for certain 5000 level, detailing the account data to account number: 72.1. at the end of the period, broken down by institutional sector according to the regulations laid down by the institutional sector;
72.2. in the beginning of the period to the appropriate account.
73. Form 9-1 "overview of loans" (annex 16): 73.1. the report indicates information about the institution's loans under budgetary legislation laid down in the field of accounting and account levels 5110 5200 funding sources listed;
73.2. report provides the following information on borrowing: 73.2.1. lender's title;
73.2.2. the purpose of the loan;
73.2.3. contract signature date – day, month, year (URdd.mm. yyyy);
73.2.4. the loan repayment term – day, month, year (URdd.mm. yyyy);
73.2.5. a specified rate of interest (whether it is fixed or variable interest);
73.2.6. currency (term), which entered into the loan agreement;
73.2.7. the amount of the loan agreement. If the loan is received in foreign currency, the conversion of amounts in LCY of the contract by the Bank of Latvia exchange rate on the last day of the reporting period;
73.3. "total" column indicates the total loan change from the date of entry into force of the Treaty, the end of the reporting period;
45.6. If source of financing is financial leasing, the box "target" indicates "capital lease";
73.5. ' other changes (+, –) "indicate the transactions that have taken place without the use of the funds: 73.5.1. financial leasing receipts;
73.5.2. reinvestment;
73.5.3. principal amount of the loan increase, if not in accordance with contract cost money, but pay the Bills;
73.5.4. principal reduction loan, repayment in accordance with the Treaty, if another institution;
73.6. in the annex to the report provides detailed information about the column "other changes" the specified data, specifying the description of the transaction and the amount.
74. Form No 9-2 "statement of guarantee" (annex 17): 74.1. the report indicates information about the guarantee: 74.1.1. included in the zembilanc of the item;
74.1.2. you shall reimburse the guarantor;
74.2. in addition to providing the following information on the eligible loan: 74.2.1. lender's title;
74.2.2. the institutional sector classification code;
74.2.3. accounting account number according to the laws and regulations in the field of budgetary accounting;
74.2.4. the purpose of the loan;
74.2.5. the borrower's name;
74.2.6. contract signature date – day, month, year (URdd.mm. yyyy);
74.2.7. the repayment term – day, month, year (URdd.mm. yyyy);
74.2.8. currency (term) in which the guarantee is furnished;
74.2.9. the amount of the guarantee: the guarantee issued 74.2.9.1. If foreign currency, the conversion of the sum of the contract amount in dollars after the Bank of Latvia exchange rate on the last day of the reporting period;
74.2.9.2. the column "the guarantee" indicates the amount of risky borrowing. If the guarantee is not provided for all borrowing, this box specifies only the amount for which the guarantee agreement concluded;
74.2.10. the State‐guaranteed loan amount: 74.2.10.1. If the guarantee issued in foreign currency, guaranteed loan amount in LCY after conversion of the Bank of Latvia exchange rate on the last day of the reporting period;
74.2.10.2. the column "guaranteed loan amount indicates the total amount of the loan;
46.2. the column "total" indicates the total guaranteed loan changes from the date of signing of the contract until the end of the reporting period;
74.4. columns "reporting period" indicates the guaranteed loan changes during the reporting period.
75. (form 2) "review of the implementation of the budget (annex 18): 75.1. the report prepared for the following budget types: General 75.1.1.;
75.1.2. special budget;
75.1.3. donations and gifts;
75.1.4. other budget funds;
75.2. the public authorities shall draw up a report on:

75.2.1. for General and specific budget – for the body together and for each program/sub-programme under the law on State budget for the year in question (if the law on the State budget for the year in question is not a specific program/sub, which was included in last year's State budget law, the reference year include comparative information on the implementation of the programme/subprogramme for the preceding financial year to the previous year, according to the law on the State budget). Income and expenditure by economic categories indicate the full amount according to the regulations laid down in the budgetary classification;
75.2.2. for donations and gifts: 75.2.2.1. revenue and funding section-together by the authority;
75.2.2.2. spending on each section and sub function, indicating the economic categories of expenses in full;
75.3. the local Government shall prepare a report on the implementation of the general budget: 75.3.1., a special budget and donations and gifts for you (do not fill in the data in the column "plan in the year"), and fill in: 75.3.1.1. revenue and funding section-together by the municipality;
75.3.1.2. spending on each section and sub function according to the law in the area of budget classification requirements, indicating the economic categories of expenses in full;
75.4. preparing the statement of another budget: 75.4.1. identifies each received different budget sources (fill in the revenue, expenditure and financing section);
75.4.2. in the line "other information": 75.4.2.1. name of the authority which received the funds;
75.4.2.2. objectives, which commercialized received;
75.4.2.3. If the funds received from the State budget authorities – the account number from which the received/credited funds;
75.4.3. local does not fill in the data in the column "law/plan year-law/plan confirmed", "law/plan year, the plan with the changes" and the "plan year" in the statement;
75.4.4. other budget funds, which is the Authority (tender/election security, nursing home population, pension funds seized from detained persons to the Court), the budget statement presented;
75.5. line "budget" indicates the appropriate budget type-General, special budget, donations and gifts, other features of the budget. Under the "code" indicates the appropriate budget code: 1-, 2-General budget, special donations and gifts – 3, 4 – another budget funds;
75.6 in row "the Government's functional category", indicate the budgetary expenditure classification code according to the full name of the Government functions: 75.6.1.  under the "code" indicates the function code of the Government according to laws and regulations in the field of the budget;
75.6.2. local government function indicates the section "II. Total expenditure" and does not indicate to the General section of the form;
47.0. public authorities: 75.7.1. row "program" specifies the name of the program according to the law on the State budget for the year specified. Under the "code" indicates the corresponding program code;
75.7.2. the line "Subprogramme" sub-programmes indicate name according to the law on the State budget for the year specified. Under the "code" indicates the corresponding sub code;
75.7.3. the column "plan in the year" indicates the approved estimates data reporting year;
75.8. the column "law/plan year": 75.8.1. the State budget authorities – the law on the State budget for the year to determine the amount;
75.8.2. local – in accordance with the binding provisions of the municipal budget approved indicators;
75.9. the column "Act/plan approved" indicates the initially approved budget for the financial year/plan;
75.10. the column "plan with changes" indicates current at the end of the year (adjusted) plan: 75.10.1. Government institutions include the Cabinet orders and ministerial orders financial amendments;
75.10.2. local government at the end of the year specified in the plan;
75.11. the column "budget" is the current and the previous reporting period, data on the implementation of the budget at the cash flow according to revenue, expense, economic and functional categories and classifications;
75.12. implementation of the budget for the reporting period indicated in the breakdown by institutional sector: 75.12.1. taxes and fees indicated in the box "total (8 + 12 + 13 + 14.) ', not broken down by institutional sector;
75.12.2. the line "III. excess of revenues (+), deficit (-) (I-II)" does not fill in the from column 5 to 14. aisle;
75.13. "financing" in the title are the same with the opposite sign in the section "the revenue surplus (+), deficit (-) (I-II)";
75.14. public authorities: 75.14.1.  the budgetary implementation reports shall be prepared according to the instructions of the Cabinet of the procedures laid down;
75.14.2. in addition, provides information about the current balance at the beginning of the year and at the end of the reporting period and closed budget allocations;
75.15. the report adds: 75.15.1. comparison of cognitive state that for the year under review from the Treasury transferred to the distribution accounts, deposits received and repaid loans, accrued requirements (obligations);
75.15.2. with the Treasury agreed to a copy of the summary statement of cash receipts and expenditure by economic classification programmes and sub-programmes.
76. Form 2-DI "overview of the various revenue and expenditure" (annex 19) – the report indicates the various revenue and expenditure: 76.1. According to legislation in the field of budgetary accounting 8000 account specified level, detailing the data to account number;
76.2. the breakdown of the budget.
77. the form No. 22 "the budgetary authorities ' list" (annex 20) – the report indicates information about the institutions whose financial information the summary balance sheet compiled by the Ministry, the central State authority or local government.
78. the form 8-S "review of customer and vendor" (annex 21): 78.1. the report indicates institutional sectors S130100, S130400 and S130300 customers and vendors for each Ministry, the central national authority or authorities, and their subordinated institutions, except for State and local government controlled and financed merchants;
report from the corresponding 78.2. sector separately the tax obligations/requirements.
79. Form 20 government programs (sub) performance indicator performance review (22):

79.1. the report provides information on the performance of the indicators approved in accordance with the laws and regulations in the field of the budget;
79.2. report form as a list, showing the name, approved the plan and the execution of the financial year.
80. Form 3 – 1 "overview of the post unit of the implementation bodies" (Annex 23): 80.1. review completed national budgetary authorities (except this rule 81.1. bottom referred to budgetary institutions) according to the law on State budget for those programmes (programmes);
80.2. the number of units a year of a position plan pointer shall be completed in accordance with the list of posts, drawn up according to the classification of occupations;
49.9. actual posts the number of units indicated for the position actually completed units;
80.4. the actual number of units in the position at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
80.5. "civil servants" and the line "other staff" plan data completed in accordance with the approved posts lists. The average number of units on the post review period shall be calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
50.1. the line of "civil servants" civil servants posts the number of units;
80.7. the line "other staff" indicate the specialist, senior managers and professionals, the number of employees who are not civil servants, but are exercised the authority delegated functions;
80.8.2. section "charges" completed under the legislation in the field of budgetary classification expenditure set out classification categories;
80.9. ' approved estimates year "indicates the State budget programme (sub) those specified.
81. Form 3-2 "statement of defence, public order and safety, law enforcement post unit plan" (annex 24): 81.1. report completed in the Defence Ministry, Interior Ministry, the Ministry of Justice and the Ministry of the subordinated public authorities according to the law on State budget for those programmes (programmes);
81.2. actual posts the number of units indicated for the position actually completed units;
81.3. "civil servants", "soldiers, employees with special ranks," and "other staff" plan data completed in accordance with the approved posts lists;
81.4. the average number of units in the Office during the reporting period is calculated by adding the actual number on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
the actual number of 81.5. at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
81.6. line of "civil servants" civil servants posts the number of units;
81.7. in the line "other staff" indicate the specialist senior professional managers and the number of employees who are not civil servants with no service (military service) and the qualification of class, but are exercised the authority delegated functions;
81.8. section "charges" completed under the legislation in the field of budgetary classification expenditure set out classification categories;
81.9. ' approved estimates year "indicates the State budget programme (sub) those specified.
82. Form 3-3, "review of the Office Unit and the implementation of the plan of boarding school students, sanatorium boarding school, a special type of boarding school and social adjustment in educational institutions" (annex 25): 82.1. report completed by the Ministry of education and science and its subordinated to national budget authorities – sanatorium boarding schools, boarding schools, type of SPE in boarding schools and formal social adjustment, according to the education authorities in the light of the rules laid down by the State budget Pro gramm/sub-programmes;
82.2. the number of units a year of a position plan completed in accordance with the list of posts, prepared in accordance with the classifier of professions;
82.3. actual posts the number of units indicated for the position actually completed units;
82.4. "students catering a number of man/days" data calculation: 82.4.1. under "annual plan": the number of students multiplied by the estimated average one catering students the number of days in the year;
82.4.2. the column "average reporting period"-the sum of the actual number of students for each day of the reporting period beginning after the institution existing operational records;
82.5. line "feeding (Ls)" indicate the following data: 82.5.1. under "annual plan" – the national budget in the financial year of the authority planned spending;
82.5.2. the column "average reporting period" – the average expenditure per student meals a year;
82.6. "training body over the number who do not have parents or their dependants ' data shall be completed in accordance with approved records list of institutions;
82.7. lines ", giving students allowance and clothing (ls)" in the column "annual plan" indicates the national budget in the financial year of the authority planned spending;
82.8. "teaching staff" and "other staff" plan data completed in accordance with the approved posts lists;
the average position of 82.9. number of units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
the actual number of 82.10. at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
82.11. section "charges" completed under the legislation of the budget classification of expenditure in the field of classification categories;
82.12. ' approved estimates year "indicates the State budget programme (bottom) those specified.
83. Form 3-5 "review of the posts of the unit plan health care institutions" (annex 26): 83.1. report completed in the Ministry of defence, the Ministry of health and by the national system will give the budget's health care institutions under the rule of law in the light of the requirements of the national budget to programmes (programmes);

51.7. posts the number of units a year plan completed in accordance with the list of posts, prepared in accordance with the classifier of professions;
83.3. actual posts the number of units indicated for the position actually completed units. The actual number of the beginning of the period and at the end of the reporting period includes persons who are temporarily absent sick, vacation, business trip, vacation or other reasons.
83.4. the average number of units in the Office during the reporting period is calculated by adding the actual number on the first of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
83.5. "physicians (odds), including the key doctors and dentists", the line "the average medical staff", the line "the latest medical personnel", "civil servants" and the line "other staff" plan data completed in accordance with the approved posts lists;
83.6. "bed days" data calculation: 83.6.1. under "annual plan" – multiplying the projected number of beds with an average occupancy of beds a year (taking into account actual usage in previous financial years);
83.6.2. box "is actually the beginning of the reporting period"-the sum of the actual number of patients each day of the reporting period beginning after the institution existing operational records;
83.6.3. box "is actually at the end of the reporting period" – adding patients actual numbers of each reporting period after the end of the day the institution existing operational records;
2. section 83.7. "reward" complete according to the laws in the area of budget classification of expenditure set out in the classification category;
83.8. ' approved estimates year "indicates the State budget programme (bottom) those specified.
84. The accounting policies described in the following sections: 84.1. financial reporting guidelines, including: 84.1.1. regulations, which according to the prepared statement;
84.1.2. report period covered by the report;
84.1.3. the monetary unit used in the preparation of the report;
52.3. changes in accounting principles (describes the changes in the accounting principles have been taken, if any). Description shall include a detailed description of the changes, stating reasons;
the application of estimates 84.3.;
84.4. changes in the estimates;
84.5. in describing the principles of consolidation, any transactions between existing subordinated institutions are eliminated, creating a consolidated financial statements;
84.6. foreign currency exchange;
84.7. significant accounting principles. DrawString provides a description of the combination of inventory, depreciation, impairment or other accounting principles on the following section a_few: 84.7.1. intangible investment;
84.7.2. research and development costs;
84.7.3. fixed assets;
84.7.4. participation in the equity of a corporation;
84.7.5. other financial assets, including loans and receivables, available-for-sale financial assets;
84.7.6. rent, including financial leasing;
84.7.7. item;
84.7.8. the requirements, including the provision of unsafe (doubtful) accounts receivable and calculation methods;
84.7.9. deferred income/expenses;
84.7.10. cash and cash equivalents;
84.7.11. provisions;
84.7.12. accrued liabilities;
84.7.13. loans;
84.7.14. revenue recognition, including tax income, grants, provision of services;
84.7.15. share capital increase, if it is not described in other accounting principles;
84.7.16. investment accounting;
84.7.17. records of the privatisation certificates;
84.7.18. events after the balance sheet date.
VII. concluding issues 85. Be declared unenforceable in Cabinet on 15 august 2006, the provisions of no. 655 "the State budget and local government institutions in the preparation of the annual report of the order" (Latvian journal, 2006, 133, 163. no).
86. The first annual report provided for in 2007.
87. In preparing the report for the year 2007 and fill out a form, take into account the following conditions: 87.1. form No. 4-3 "review of financial performance": 87.1.1. does not fill in the 6, 7, 8, 9 and 10 in the box;
87.1.2. provides additional clarification on the previous reporting period, the revenue and expenditure;
87.2. Form 4 – 1 ' equity (net assets) statement of changes "does not fill in the 010, 020, 030, 040..., 050, 060, 070, 080.., and 100 090. row;
101.8. form No 2-WIP "cash flow statement" does not fill in the 6, 7, 8, 9 and 10 in the box;
87.4. form 5 "intangible investment and statement of changes in fixed assets" does not fill in the section On "cognition without rewards not received/transferred financial assets";
form No. 6 87.5. "stock changes" does not fill in the certificate;
form No. 7 87.6-1 "participation Corporation statement of changes in equity" does not fill in the section On "cognition without consideration received/transferred financial assets";
form No. 7 87.7. "– 3" general statement of changes in financial investment "does not fill in the section On" cognition without consideration received/transferred financial assets ";
form No. 7 87.8-4 "financial investment securities changes" does not fill in the section On "cognition without consideration received/transferred financial assets";
54.6. form No 7-5 "loan modifications" does not fill in the section On "cognition without consideration received/transferred financial assets";
87.10. form No 8-AV "review of deferred expenditure and advance payments" does not fill in the 6, 7, 8, 9, 10, 11, 12, 13, 14 and 15. Data at the end of the reporting period indicated in box 16, "at the end of the reporting period-net present value-the total";
87.11. form No 8-1 "overview of the customer (requirements)" does not fill in the 6, 7, 8, 9, 10, 11, 12, 13, 14 and 15. Data at the end of the reporting period indicated in box 16, "at the end of the reporting period-net present value-the total";
87.12. form No 8-2 "review of creditors (liabilities)" filling 1., 2., 3., 4., 5., 6., 7., 8., 9 and 10. Data at the end of the reporting period indicated in box 11 of the ' at the end of the reporting period – together ";
87.13. form No 2 "review of the implementation of the budget" does not fill in the 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15 and 17. Data on the implementation of the budget during the reporting period indicated in box 4 of the "budget-Review period-total";
No 87.14. form 8-S "review of customer and supplier" does not fill in box 2 of the "customer-in the beginning of the reporting period" and box 4 "accounts payable-at the beginning of the reporting period";
87.15. form No 2-DI "overview of the various revenue and expenditure" does not fill in the 6, 7, 8, 9 and 10.

88. paragraph 51 of these regulations required for the reporting period start and end data shall apply to the annual accounts for the period from 2008.
89. The State budget programme (sub) performance indicators performance report under this provision 22. Annex last prepared for 2007.
90. In preparing the report for the year 2008 form No. 2, "review of the implementation of the budget" does not fill in the 5, 6, 7, 8, 9, 10, 11, 12, 13 and 14. Data on the implementation of the budget during the reporting period indicated in box 4 of the "budget execution – during the reporting period, total".
Prime Minister a. Halloween instead of the Finance Minister, Defense Minister a. Slakter Editorial Note: the regulations shall enter into force with the 17 November 2007.
   
The Ministry of finance submitted version of annex 1 of the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 2 of the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 3 of the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 4 of the Cabinet of Ministers of 13 November 2007 Regulation No. 749 Finance Ministers location: Defense Minister a. Slakter, Ministry of finance submitted a version of annex 5 of the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 6 of the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 7 of the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of Annex 8 of the Cabinet of Ministers of 13 November 2007 rules No 749 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of Annex 9. Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of the annex 10 of the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 11 of the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 12 Cabinet in 2007. November 13, Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 13 of the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 14. Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 15. Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of the 16. Annex to the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of Annex 17. Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 18. Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 19. Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter finance the Ministry submitted 20th. the annex to the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 21. Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 22 of the Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of Annex 23. Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance site-protection the Minister (A). the Ministry of finance submitted Slakter version of annex 24. Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 25. Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter, Ministry of finance submitted a version of annex 26. Cabinet of Ministers of 13 November 2007 Regulation No 754 of the Minister of finance in place, Defense Minister a. Slakter States