Cabinet of Ministers Regulations No. 367 Riga, June 5, 2007 (pr. No 33) provisions on economic arrangements for the preparation of the annual report, issued in accordance with the law on budget and financial management 31 fourth subparagraph of article i. General provisions 1 the questions determines the order in which the Ministry of Finance shall prepare an annual report on the financial state of the implementation of the budget and the budgets of local governments (hereinafter report). II. Review of general principles 2. Statement prepared by: 2.1. giving financial information in accordance with the accrual principle;
2.2. specifying the details of budget implementation in accordance with the cash flow;
2.3. how State and local government budget, excluding consolidated accounts transactions and balances between between partners involved in budget consolidation. 3. These provisions shall not apply to tax revenue reporting account in accordance with the accruals principle. 4. the report shall be drawn up on the basis of State and local government budget execution and accounting data, classified according to the requirements of the laws and the budget and accounting. 5. If the items of the financial statements (hereinafter post) for the recognition, evaluation, presentation or disclosure contains significant errors, the error correction involves a transaction review period financial report and to provide the report. Error is considered essential, if its non-disclosure could influence the financial statement user decisions. Materiality depends on the size and nature of the items. To determine if an item or items in the joint amount is essential to evaluate the nature and size of the items at the same time. 6. quality characteristics determine the usefulness of the information provided in the report of its users. Information must be understandable, relevant, reliable and comparable. 7. the report prepared under the going concern principle. 8. the reports indicate the individual items that are material by nature and content. 9. listing and classification of items in all reporting periods are the same, except that if the listing and classification of items in the Exchange is for legal and accounting of the budget. In this case, the annexes to the report indicate the nature and extent of reclassification and reason. 10. the report is clearly identifiable and the information is no different from the same information in other reports. This information indicates clearly and, if necessary, be repeated, to ensure their proper understanding. 11. In preparing the consolidated financial statements, balances and transactions between. 12. financial statements included in a consolidation shall be drawn up by the State to the same reporting date. 13. in order to prepare consolidated financial statements, using a single account ing plan book and basic principles of both national and local budgets financial reporting. 14. The consolidation of the financial statements cover all of the items. 15. combining (consolidating) the review of the implementation of the budget, on the basis of each Ministry or central public authorities or municipal budgetary implementation reports submitted. The budgetary implementation reports shall be consolidated according to the types of the budget by combining the corresponding items of revenue and expenditure. The budgetary execution of the consolidated report form during the preparation of the statements that exclude one budget holder is transferred to another budget involved in the consolidation of the contractor. III. preparation of the report and its contents 16. report prepared and signed in triplicate: one copy-16.1. State control;
16.2. one copy-the Cabinet of Ministers;
16.3.-one copy for the Treasury. 17. the report consists of the execution of the budget and financial statement (form samples relevant annexes) and the report on the financial year of the Republic of Latvia on the implementation of the State budget and the budgets of local governments (hereinafter the report), as well as review the explanations. 18. the report shall include the following report form: 18.1. overview on the State of the consolidated general budget execution financial year (annex 1) and the annexes thereto: 18.1.1. the State consolidated budget implementation for the financial year (including donations and donations) (annex 2);
18.1.2. national execution of the consolidated budget of the financial year (not including donations and donations) (annex 3);
18.1.3. the State budget revenue in the financial year (annex 4);
18.1.4. the State budget income and expenditure for the financial year (annex 5);
18.1.5. State budget income and expenditure by programmes and sub-programmes financial year (annex 6);
18.1.6. the State budget revenue and expenditure categories under the economic financial year (annex 7);
18.1.7. national budget expenditure according to functional categories Syme economic year (annex 8);
18.1.8. information about feature usage for contingencies financial year (annex 9);
18.1.9. Special State budget income and expenditure for the financial year (annex 10);
18.1.10. Special State budget income and expenditure by program and the sub programs financial year (annex 11);
18.1.11. Special State budget revenue and expenditure categories under the economic financial year (12.);
18.1.12. State special budget expenditure according to functional categories in the financial year (annex 13);
18.1.13. State budget donations and gifts the revenue and expenditure for the financial year (annex 14);
18.1.14. State budget donations and donations of the institutions revenue and expenditures through the programmes and sub-programmes in the financial year (article 15);
18.1.15. State budget donations and donations of the institutions revenue and expenditure categories under the economic financial year (annex 16);
18.1.16. State budget donations and donations of the institutions costs according to functional categories in the financial year (article 17);
18.1.17. the power of the estimated liabilities in the future, the country's long-term commitment to the limits and public investment projects in the financial year (n + 1), (n + 2), and in subsequent years (annex 18);
18.1.18. the "national defense, security and integration into NATO" implementation in the financial year (article 19);
18.1.19. by orders of the cabinet ministries and national central authorities assigned, netted and financial year of privatisation used features (20.);
18.1.20. Ministry and central public agencies program and subprogram performance indicators financial year (annex 21);
18.1.21. local consolidated budget implementation for the financial year (including donations and donations) (annex 22);
18.1.22. Summary of the General performance of the municipal financial year (Annex 23);
18.1.23. Summary of municipal special budget of the financial year (annex 24);
18.1.24. Summary of donations and donations of local government performance in the financial year (article 25);
18.2. the consolidated accounting balance sheet on 31 December of the financial year (annex 26) and its annexes: 18.2.1. General summary of accounting balances of institutions on 31 December of the financial year (article 27);
18.2.2. the municipal authorities of the budget accounting balance sheet summary on 31 December of the financial year, (28.);
18.2.3. information on State budget institutions customers financial year (annex 29);
18.2.4. information about local authorities customers budget financial year (annex 30);
18.2.5. information on national budgetary authorities, creditors financial year (31);
18.2.6. information on the budget authorities of local vendors in the financial year (Annex 32);
18.2.7. State budget institutions statement of changes in equity for the financial year (article 33);
18.2.8. the municipal authorities of the budget statement of changes in equity for the financial year (article 34);
18.2.9. public authorities long-term financial contribution to the movement of the financial year report (annex 35);
18.2.10. municipal budgetary authority long-term financial contribution to the movement of the financial year report (Annex 36);
18.2.11. review of State budget borrowing institutions financial year (annex 37);
18.2.12. review of municipal borrowing in the financial year (annex 38);
18.2.13. review of municipal guarantees issued on 31 December of the financial year (annex 39);
18.2.14. State budget funds by the authorities, and the equivalent deposit balance at 31 December of the financial year (annex 40);
18.2.15. municipal funds, equivalent and deposit balance at 31 December of the financial year (Annex 41);
18.3. Overview of State consolidated debt on 31 December of the financial year (Annex 42);
18.4. the State budget fiscal balance at 31 December of the financial year (43) and its annex: 18.4.1. the State budget shows the relationship report (to the (n-3), (n-2), and the previous financial year to the end of the financial year) (Annex 44);
18.4.2. Overview of public debt financial year (annex 45);
18.4.3. the external debt of the country's annual economic report (46);
18.4.4. domestic debt in the economic annual report (Annex 47);
18.4.5. Overview of State loans for the financial year (48);
18.4.6. the loan list financial year (Annex 49);

18.4.7. review of the Treasury accounts of the budget the resources for investment in the financial year (50th);
18.4.8. statement on State budget balance on 31 December of the financial year (Annex 51);
18.4.9. public external borrowing costs, repayment and servicing costs forecast from (n + 1) to (n + 5) (52);
18.4.10. the State guarantees the economic annual report (annex 53);
18.4.11. the national outstanding loans on the list to 31 December of the financial year (Annex 54);
18.4.12. the State guarantees in the list on the 31 December of the financial year (Annex 55). 19. each report form: 19.1. budget breakdown-State or municipal budget;
19.2. the information or statement is the State budget, the Ministry and the central State budget institutions, municipal budget or a consolidated summary of the general budget;
19.3. the report date or the relevant part of the report period;
19.4. the currency used in the report-the Republic of Latvia currency or foreign currency;
19.5. the specified number of accuracy-the data indicate the round amounts with no decimal places. 20. the report prepared by the Ministry of finance. Report: 20.1. key events that influenced the State and local budgets in the year under review;
20.2. significant change in State and local government budgets and their impact on financial results;
20.3. foreseeable events that may significantly affect State and local government budgets in the future. 21. in order to review the users easier understand the information contained in the forms of accounts, review the following statement is added to the explanations: 21.1. explanation for the report on the State of the consolidated general budget execution;
21.2. the explanation of the State consolidated budget;
21.3. the explanation of the consolidated budget of the municipality;
21.4. the explanation for the consolidated accounting balance of the country;
21.5. the explanation of the State budget accounting balance sheets of the institutions set loose;
21.6. explanation of the municipal budget accounting balance sheets of the institutions set loose;
21.7. the explanation for the report on the State of the consolidated debt;
21.8. the explanation of the Government's financial balance. IV. Review of the General section of the fill 22. Review the General section consists of: 22.1. lines;
22.2.: 22.2.1. "classification code";
22.2.2. "indicators";
22.2.3. "to the beginning of the reporting period";
22.2.4. "to the end of the reporting period". 23. These rules 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 23, 24 and 25 of the report in the annex under the column "classification code" indicates the budget classification code according to the regulations laid down in the budgetary field classifier. 24. This rule 6, 11, 15 and 37 of the report in the annex under the column "code" indicates the Ministry or central public authorities the code in accordance with the law on the State budget allocated to the Ministry or central public authorities code. 25. The review column "indicators": 25.1. these rules 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 23, 24 and 25 in annex-budget classification code name for the legislation in the field of budget classification code name;
25.2. the rules in Appendix 2-State of the General and State specific (social) the name of the table of the budget according to the law on State budget for the current year, the names of approved indicators;
25.3. This provision in annex 3-the name of the table of the budget according to the law on State budget for the current year, the names of approved indicators;
25.4. in annex 22 of these rules-the name of the table of the budget according to the local government budgets for the current year;
25.5. this rule 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 40, 41, 42, 43, 44 and 51 in the annexes-table name according to the laws and regulations on accounting and reporting;
25. This provision in annex 45 and 48-pointer name for the National Treasury budget financial accounting data. 26. This provision 5, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16 and 17 of the report in the annex under "approved estimates year" indicates the State budget in the annual economic estimates data. 27. This provision 1., 2., 3., 4., 5., 6., 7., 8., 9, 10, 11, 12, 13, 18, 19, 21, 22, 24 and 25 of the report in the annex under "financial year plan" indicates the type of financial year budget plan. The General State of the country and a special budget plan for the financial year indicates how the law on national budget for the financial year and the order of the Cabinet of Ministers established the amount of the appropriations. 28. This provision, 26, 27, 28, 29, 30, 31, 32, 37, 38, 39, 40, 41, 42, 43, 45, 46, 47, 48, 49 and 53. Annex review column "To the beginning of the reporting period" indicates data corresponding to the previous accounting period in the box "To the end of the reporting period," the data supplied. 29. This rule 26, 27, 28, 29, 30, 31, 32, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49 and 53. reporting in the annex under the column "On the end of the reporting period" indicates that the balance of the pointer at the end of the year according to the accounting records. 30. These rules 37, 38, 45, 46, 47, 48, 49 and 53. Annex review column "reference period" specifies the accounting records according to the following indicators: 30.1. "paid";
30.2. "repaid";
30.3. "exchange rate fluctuations";
18.9. "other changes". 31. This provision, 47 and 53 46. reporting in the annex under "interest and other payments" indicate the interest and other payments in the reference period under the loan or guarantee contract conditions. 32. This provision in annex 18 and 21 the report under "financial year" indicates the appropriate indicators financial year accounting data. 33. This provision 1., 2., 3., 4., 5., 6., 7., 8., 9, 10, 11, 12, 13, 14, 15, 16, 17, 19, 22, 23, 24 and 25 of the report in the annex under "previous financial year" indicates data corresponding to the previous reporting period under "financial year" data supplied. 34. These rules 1., 2., 3., 4., 5., 6., 7., 8., 9, 10, 11, 12, 13, 14, 15, 16, 17, 19, 22, 23, 24 and 25 of the report in the annex under "financial year" indicates the appropriate indicators financial year accounting data. 35. This provision in annex 35 and 36 review column "the carrying amount of the Investment at the beginning of the year" indicates data corresponding to the previous reporting period column "the carrying amount of the Investment at the end of the year" the data supplied. 36. This provision in annex 35 and 36 review column "the carrying amount of the Investment at the end of the year" of the relevant balance of indicators at the end of the year according to the accounting records. 37. This provision in annex 35 and 36 of the report under "purchase (+)" indicates the corresponding item (change) after the increase in transactions. 38.35 and 36 of these provisions in the revised annex in the box ' Sales/off (-) indicates the corresponding items of the reduction of movement after the transactions. 39. This provision in annex 35 and 36 review column "revaluation of investments (+,-)" indicates a change in the value of a capital company, overestimated the investment under the equity method. Magnification is indicated by the "+" sign, but decrease with a "-" sign. The revalued investment value is negative. 40. These rules 37, 38, 39, 54 and 55 of the report in the annex under the column "lender" indicates the name of the lender. 41. These rules 37, 38, 39, 49, 54 and 55 of the report in the annex under "target" indicates the borrowing target. 42. This provision, 37, 38, 39, 49, 54 and 55 of the report in the annex under "signing date" indicates the date of the signing of the contract – day, month, year (URdd.mm. yyyy). 43. These rules 37, 38, 39 and 49 of the report in the annex under the column "repayment period" indicate the loan repayment period – day, month, year (URdd.mm. yyyy). 44. This provision, 37, 38, 46 and 47 of the annex to the report under "loan agreement" indicates the amount of the loan agreement. If the loan is received, the contract amount currency conversion in local currency at the Bank of Latvia exchange rate on the last day of the reporting period. 45. This provision 1., 2., 3., 22 and 23. Annex: 45.1. reporting line "tax revenue" indicates a State or local government budgets and the direct, indirect and total general tax;
45.2. the reference line "tax revenue" indicates a State or municipal budgets, the total amount of revenue earned from business and property, the State (municipal) taxes and charges. This line does not include revenue from the budget provided by the authorities of paid services, other own revenue, revenue from fines and penalties, and the other is not the payment of taxes, as well as foreign financial assistance;
45.3. the reference line "revenue from the budget authorities, the fees and other revenue" indicates a State or municipal budgets, the total revenue derived from fees for services, and any other own revenue;
28.2. the reference in the line "foreign financial assistance" indicates a State or local government budgets and the total amount of revenue from foreign financial assistance, paid to the State budget in accordance with the concluded international memoranda or municipal budget in accordance with the agreements concluded between the beneficiary and the Ministry of industry;

28.3. the report lines "maintenance" and "capital investment" indicates the State or local government budget investment of maintenance and capital expenses;
45.6. the reference line "financial deficit (-) or surplus (+) indicates a surplus of revenue over expenditure as a positive number (+) or the excess of expenditure over income as a negative number (-);
28.4. the reference line "net lending" indicates the State or local budget provided loans, of which subtract back;
28.5. reporting line "fiscal deficits (-) or surplus (+) indicates a surplus of revenue over expenditure to net loans as a positive number (+) or spending a net loans surplus over revenue as a negative number (-);
28.5. reporting line "funding" indicates the State and municipal budget funds used in the financing of the change;
45.10. review line "internal financing" identifies State and local residents used to finance budget funds;
45.11. statement row "external funding" indicates financing used in State and local government budgets used to finance non-resident funds;
45.12. financing the section "filling the lines column" plan "of the financial year. 46. These rules 2, 3 and 4 in the annex reviews the line "other taxes" divided on the budget indicates the end of the financial year, the State or local government budget and other budgets transferred to retained tax total, column "economic plan" does not fill in the year. 47. These rules 22 and 23 Annex revised line "Receive payments" indicate the financial year municipal budgets received funds under the budget legislation tracking area classifications. 48. This provision 1., 2., 3., 4., 5., 6., 7., 8., 9, 10, 11, 12, 13, 14, 15, 16, 17, 19, 23, 24 and 25 in the annex indicate the comparative information in respect of the financial year and the previous financial year. 49. That rule 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49 and 53. comparative information attached to the end of the reporting period and the beginning of the reporting period. V. preparation of the financial statements of the public 50. the consolidated general budget for the financial year (annex 1): 50.1. specify information for State and local governments. the consolidated general budget Consolidate, switch off the corresponding revenue, expenditure and financing;
50.2. in addition to the information referred to in chapter IV, the line "net lending" provides data on State budget loans granted from which to subtract back outside the public sector. 51. In the report "the State consolidated budget implementation for the financial year (including donations and donations)" (annex 2): 51.1. specify information about the State consolidated budget, including donations and donations;
51.2. include indicators according to the law on the State budget for the financial year, a specific structure;
51.3. in addition to the information referred to in chapter IV provides the following data: in row 51.3.1 ' a. 1 total revenue (B. C. 1 + 1 + 1 D) "in the General and country specific (social and donation/gift) total net budget revenue, subtracted from transfer transfer from the State budget to the State special budget;
51.3.2. the line "d. 1 donation and gift receipts" indicates the State budget included a donation and gift a total column "plan" for the financial year not completed;
51.3.3. the line, "a. 2.1 General maintenance expenses (B + C + D 2.1 2.1 2.1)" indicates the General State of maintenance expenditure, State special budget of maintenance expenditure and donations and donations of maintenance expenses;
51.3.4. the line "A 2.2 national budget. capital expenditure (B. C. 2.2 2.2 2.2 + D.) indicates national capital expenditure budget, the national special budget capital expenditure and donations and donations of capital expenditure amounts;
51.3.5. the line, "a. 2.3 public spending on investment (B. C. 2.3 2.3 2.3 + D.) indicates the general expenses of the State investment, State budget expenditure for the special investment and donations and donations of investment expenditure totals;
51.3.6. the line "d. 2 donations and donations of expenditures" indicates the received donations and use of donations during the year, the column "plan" for the financial year not completed;
51.3.7. the line "d. donations and donations of 2.1 maintenance costs" indicates the received donations and donations of living expenses during the year, the column "plan" for the financial year not completed;
51.3.8. the line "d. 2.2 donations and donations of capital expenditures" indicates the received donations and gifts use capital expenditure during the year, the column "plan" for the financial year not completed;
51.3.9. the line "d. 2.3 donation and gift expenses investment" indicates the received donations and donations of the utilisation of investment expenditure in the year column "economic plan" does not fill in the year;
51.3.10. the line "d. 3 donations and donations of financial deficit (-), surplus (+) indicates a donation and donation revenue surplus over expenditure as a positive number or the excess of expenditure over income as a negative number, column" economic plan "does not fill in the year;
51.3.11. the line "money terms received donations and donations of balance changes increase (-) or decrease (+) indicates donations and donations of money changes during the year;
51.3.12. As a percentage of GDP "in the section" row "State budget revenue," "public spending", "public spending, including the net loans" and "Government fiscal deficits" columns indicate the percentage of the data;
51.3.13. the line "GDP mln. LAT "indicate the gross domestic product at current prices EUR million lats. 52. the report on "the State consolidated budget implementation for the financial year (not including donations and donations)" (annex 3): 52.1. specify information about the consolidated State budget, not including donations and donations;
52.2. the index according to the law on the State budget for the financial year, a specific structure;
52.3. As a percentage of GDP "in the section" row "State budget revenue," "public spending", "public spending, including the net loans" and "Government fiscal deficits" columns indicate the percentage of the data;
52.4. reporting line "GDP mln. LAT "indicate the gross domestic product at current prices EUR million lats. 53. the report, "the State budget revenue in the financial year ' (annex 4): 53.1. specify information about the State budget revenue, payable to the State budget in dues and other payments from the State institution services and activities and information on State special budget revenue in the financial year;
53.2. include indicators according to the law on the State budget for the year, down saimn thighs structure. 54. In the report "the State budget income and expenditure financial year ' (annex 5): 54.1. indicate the consolidated State budget revenue, expenditure and financing according to the law on the State budget for the financial year, a specific structure;
54.2. in addition to the information referred to in chapter IV, in line with the classification code "3720" index "State budget transfers living expenses from the State budget on State budget" special data. 55. the report, "State budget income and expenditure by programmes and sub-programmes financial year ' (annex 6): 55.1. indicate the consolidated State budget revenue, expenditure and financing through the programs and subprograms according to the law on the State budget for the financial year, a specific structure;
55.2. in addition to the information referred to in chapter IV the following information: 55.2.1. in line with the classification code "731" index "the State authorities received the General transfer transfers from State budget grant from the general revenue".
55.2.2. in line with the classification code "732" includes "public bodies received general transfer transfers from State budget to foreign financial assistance funds" data;
55.2.3. in line with the classification code "3741" index "State budget transfers from the State maintenance grant from the general revenue to the general public" General data;
55.2.4. line with classification code "3742" index "transfers to the State budget expenditure of the State of maintenance of the General features of foreign financial assistance to the State of" General data;

55.2.5. If the law on the State budget for the financial year does not have a specific programme or sub-programme, which was included in the law on the State budget of the previous year, reference year include comparative information on the performance of the programme or subprogramme in the previous year, according to the law on the State budget for the previous year to the prescribed structure. 56. In the report "the State budget revenue and expenditure categories under the economic financial year ' (annex 7) specifies information about the State budget revenue and expenditure according to the legislation in the area of budget revenue and expenditure set out economic and financial categories. 57. The report "public expenditure under general functional categories in the financial year ' (annex 8) specify information for the consolidated State budget expenditure according to budget legislation budget expenditure set out in the functional categories. 58. In the report "information about feature usage for contingencies financial year ' (annex 9): 58.1. The amount allocated under" financial year "indicates information about the financial year allocation by ministries or other central authorities and municipalities;
58.2. box "performance/upgrade expenditures" indicates information about the financial year updated features the General State program "means an unforeseen events" by ministries or other central authorities and municipalities;
58.3. indicate the expenditure spent on unforeseen cases according to the law in the area of budget expenditure set out economic categories;
58.4. in the line "closed the budget appropriations" indicate the General State of the means provided for in the "events" does not use the appropriation. 59. the report ' special State budget income and expenditure financial year ' (annex 10) indicate the State consolidated budget special revenue, expenditure and financing according to the law on the State budget for the financial year to the prescribed structure. 60. the report ' special State budget income and expenditure by programmes and sub-programmes financial year ' (annex 11) indicate the consolidated State budget revenue, special expenses and financing by ministries and central authorities, programmes and subprogrammes in accordance to the law on the State budget for the financial year to the prescribed structure. 61. the report ' special State budget revenue and expenditure categories under the economic financial year ' (annex 12) specify information for State specific budget revenue, expenditure and financing according to the legislation in the field of the budget the budget of revenue and expenditure of the economic categories. 62. the report ' special State budget expenditure according to functional categories in the financial year ' (annex 13) provide information on specific budget consolidated state expenditure according to budget legislation in the field of functional expense categories. 63. the report, "State budget donations and donations of the institutional income and expenditure financial year ' (annex 14) in addition to the information referred to in chapter IV, the following information on State budget donations and donations of consolidated revenue, expenditure and financing: 39.2. in line with the classification code" 300 "index" of foreign financial assistance "under budgetary legislation;
39.3. in line with the classification code "501" index "to specific procedures determine the special budget revenue exchange rate fluctuations" data according to the laws and regulations in the field of the budget;
63.3. include "monetary donations and donations received" data relevant to the review of legislation in the field;
63.4. include "the natural way received donations and gifts in money terms" data relevant to the review of legislation in the field;
63.5 points according to the expenditure budget legislation budget expenditure set out in the economic category (two characters);
63.6. include "cash balance at the beginning of the year" data relevant to the budgetary authority's accounting records;
63.7. include "cash balance at the end of the year" data relevant to the budgetary authority's accounting records;
63.8. "monetary donations and donations received for the balance changes increase (-) or decrease (+) in the" data is calculated as the difference between the pointer "cash balance at the beginning of the year" and "cash balance at the end of the year." 64. the report, "State budget donations and donations of the institutions revenue and expenditures through the programmes and sub-programmes financial year ' (annex 15) indicates the State budget donations and gifts the revenue, expenditure and financing by ministries and central authorities, to the programmes and subprogrammes established in the law on the State budget for the financial year. 65. the report on "State budget donations and donations of the institutions revenue and expenditure categories under the economic financial year ' (annex 16) provide information on State budget donations and donations of the institutions of the consolidated revenue and expenditure according to the legislation in the area of budget revenue and expenditure laid down economic categories. 66. the report on "State budget donations and donations of the institutions costs according to functional categories in the financial year ' (annex 17) provide information on State budget donations and donations of the institutions consolidated expenditure according to budget legislation in the field of functional expense categories. 67. the report of the "powers of the future planned commitments, state long-term commitment limits and public investment projects in the financial year (n + 1), (n + 2) and subsequent years ' (annex 18) specifies information about the State budget and special budget scheduled commitments in the future, the State long-term commitment limits and public investment projects, according to the law on the State budget for the financial year to the prescribed structure. 68. The report "program" national defence, security and NATO integration, "execution" in the financial year (annex 19) specifies the General information on the national programme "national defence, security and NATO integration," according to the law on the State budget for the financial year to the prescribed structure. 69. In the report "by the Cabinet of Ministers order ministries and State central authorities assigned, netted and financial year used privatization" (annex 20): 69.1. provides information on ministries and national central authorities assigned, transferred, used for the financial year and in previous years the privatisation funds not used in accordance with the Cabinet's orders;
EB 69.2. under "purpose" is the objective assigned to privatisation;
69.3. box "with BOM orders assigned funds" indicates the amount of funds allocated in dollars;
69.4. the column "balance at beginning of the financial year" indicates previous financial year review column "the balance at the end of the financial year" specified balance in privatisation;
69.5. ' counted in financial year "indicates the financial year privatisation funds;
72.2. the column "Spent in the financial year" indicates the financial year privatisation funds used;
69.7. the column "balance at end of the financial year" indicates the current balance on the privatisation by the end of the year. 70. In the report "the Ministry and the central national authorities program and subprogram performance indicators financial year ' (annex 21) provides information about the performance of the indicators approved in accordance with the laws and regulations in the area of the budget. Report form as a list, specifying the name of the approved indicators, the implementation of plans and financial year. 71. the report of the "local government consolidated budget implementation for the financial year (including donations and donations)" (annex 22): 71.1. the municipality shall provide the data for the General, specific budget and donations and donations of budget execution;
71.2. the consolidation, excluding transactions between between municipalities specified in the reports to the appropriate revenue or expenditure. 72. In the report "a summary of the General performance of the municipal financial year ' (Annex 23)," a summary of municipal special budget of the financial year ' (annex 24) and "summary of donations and donations of local government performance in the financial year ' (annex 25) indicates the data on municipal budget execution under the laws and regulations of accounting and reporting in the field of the form. Reports compiled by summing all municipal data and provides a summary of the municipal budget. 73. the report on "the State of the consolidated accounting balance sheet on 31 December of the financial year (article 26):

73.1. consolidated balance sheet is State and local government budget balance sheet summary of the institutions and the State budget fiscal balance sheet consolidated accounting, which, after a certain date on shows State and local budget assets, liabilities and equity;
73.2. balance sheet assets are under "long-term investments" and "current assets", passive-"equity" and "Vendor";
73.3. the balance sheet total assets is equal to the total amount of the liabilities of the balance sheet;
45.6. the changes in balance sheet items during the year provide explanation. Explains the major changes in the data between the beginning of the reporting year data and review the year end data. 74. the report "Government accounting summary balance sheets of the institutions on 31 December of the financial year ' (Annex 27) is the national budget accounting of institutions report that after a certain date on debt the State budget authorities, asset, liability and equity volume. 75. the report "municipal budget accounting balance sheets of the institutions summary the 31 December of the financial year ' (28) is the municipal budget office accounting, which by the State on a specific date, shows the budget authorities of local assets, liabilities and equity. 76. The report "information on the State budget authorities, customers, financial year ' (annex 29) and" information about the municipal budget institutional customers financial year ' (annex 30) indicate the State and local government budget authorities: 76.1. balance sheet items of the balance of accounts receivable totals at the end of the period and the beginning of the financial year and the change;
76.2. customers by public corporations, municipal corporations, government bodies and local public institutions. 77. The report "information on the State budget authorities, creditors financial year ' (annex 31) and" information about the municipal budget institutional creditors financial year ' (Annex 32) indicates the State and local authorities: 77.1. the budget balances for vendor items account balance totals to the end of the period and the beginning of the financial year and the change;
77.2. vendors by State corporations, municipal corporations, government bodies and local public institutions. 78. The State budget authorities, statement of changes in equity in the financial year (Annex 33) and the municipal authorities of the budget statement of changes in equity in the financial year (annex 34): 78.1. the column "fixed asset fund" indicates long-term assets acquired or created by 2001. Fixed asset balances of the Fund reduces the calculated depreciation, the deletion of (off) from the accounting and other transactions;
78.2. the column "share capital or equity participation" indicates the value of long-term assets, which exclude depreciation;
78.3. the column "long term investment revaluation reserve" indicates the budget authorities long term asset revaluation changes;
78.4. ' spare ' indicates the field of the own production palīgsaimniecīb (natural revenue in money terms) balance at the beginning of the year and the end of the year;
78.5. the column "previous budget year the result" indicates the results of the implementation of the budget for all previous years. Under the changes, review the results of the implementation of the annual budget for moving to the previous year the results of the implementation of the budget;
78.6. "the results of the implementation of the budget year" shall be calculated as the current year actual revenue and actual expenses, adjusted for the difference with the other results of the implementation of the budget affecting transactions. The results of the implementation of the budget year is calculated for each budget;
78.7. this rule 78.1 and 78.2. bottom. above columns indicate the data by 31 December 2006. 79. The State budget authorities ' long-term financial contribution to the movement of the financial year report (annex 35) and local budgetary authority long-term financial contribution to the movement of the financial year in review (36): 79.1. points summary of State and local budgetary authority long-term financial contribution to the balance sheet items of the accounting methods and values at the beginning of the year, at the end of the year and changes in the financial year;
79.2. in addition to the information referred to in chapter IV of the report provides the following information on item: column "79.2.1. Purchase (+)" index "investments in equity capital company", "participation in the equity capital of associated corporations" and "other securities and investments;
79.2.2. the column "paid in the year (+)" index "loans", "affiliated corporations loans associated kapitāls society" and "other loans" in the year of the increase of cash transactions;
79.2.3. box "Sale on/off (-)" index "investments in equity capital company", "participation in the equity capital of associated corporations" and "other securities and investments;
79.2.4. the column "released the year of reference (-)" index to the "loans", "affiliated corporations loans to associated companies equity" and "other loans" reduction in the reporting year the cash transactions;
79.2.5. the column "revaluation of investments (+; -) index "investments in equity capital company" and "participation in the equity capital of associated corporations";
79.2.6. the box "other (+ increase/decrease; -) "indicates a long-term financial contribution to the gross book value of non-cash transactions, long term investments short parts off and exchange rate fluctuations, if the financial contribution is in foreign currencies. 80. The review of the national budget for the financial year borrowing authorities (annex 37) and the report on local government borrowing in the financial year (annex 38): 80.1. specify information about the Ministry, or the central authorities or local government loans;
80.2. in addition to the information referred to in chapter IV review column "the original currency of the Loan" indicates the currency unit in which the loan is issued. 81. Review of municipal guarantees issued on 31 December of the financial year (annex 39): 81.1. specify information about municipalities (guarantees of) guarantees issued, including data on the outstanding amount of the guarantee, the beginning and the end of the year;
81.2. in addition to the information referred to in chapter IV of the report provides the following information on borrowing: 81.2.1. box "guarantee the original currency" indicates the designation of the original currency in which the guarantee is furnished;
81.2.2. the column "the guarantee" indicates the amount of risky borrowing. If not head on all borrowing, this box specifies only the amount for which the guarantee agreement concluded;
81.2.3. the column "guaranteed loan amount indicates the total loan amount. If the guarantee was issued for currency, guaranteed loan amount in LCY conversion by Bank of Latvia exchange rate on the last day of the reporting period;
81.2.4. the column "total loan amount paid at the end of the reporting period" and "total loan amount paid/amount paid during the reference year" indicates the total principal paid on the loan, the amount paid in the reporting period;
81.2.5. the column "total loan principal repaid/to the end of the reporting period" and "total loan principal repaid/reference year amount repaid" indicates the total loan repaid the principal and accordingly the amount repaid during the period. 82. The report of the Government institutions, the equivalent of money and deposit balance at 31 December of the financial year ' (40) and "local government funds, equivalent and deposit balance at 31 December of the financial year ' (Annex 41) indicates the State and local authorities of the budget balance: 82.1. to the end of the reporting period and the beginning of the breakdown of the budget;
82.2. the disposition of the financial institutions, the Treasury and the budget authority's coffers at the end of the reporting period. 83. The report on the State of the consolidated debt on 31 December of the financial year (Annex 42): 83.1. specify information about the consolidated State and local budget debt, distinguishing between internal and external debt;
51.7. statement rows in addition to the information referred to in chapter IV, the following data: 83.2.1. the lines "I. Government debt (1. + 2.)" indicates the structure of the State debt;
83.2.2. the line, "II. Municipal debt (1. + 2.)" indicates the structure of local government debt;
83.2.3. the line, "III. Total public debt (I + II)" indicates the State and local government debt totals;
83.2.4. the line "consolidation: municipal borrowings of the State budget" indicates local government borrowing from the public (Treasury);
83.2.5. the line, "IV. Consolidated public debt" indicates the consolidated public debt;
83.3. under "information" indicates the national debt at nominal. 84. In the report "the State budget fiscal balance at 31 December of the financial year ' (Annex 43): 84.1. financial balance is the National Treasury budget financial summary report that after a certain date on debt the State budget financial accounting of the assets, liabilities and equity;
52.3. balance sheet assets are under "long-term assets and short-term assets", "passive" reserves "," long-term liabilities "and" current liabilities ".
the balance sheet total, 84.3. asset is equal to the total amount of the liabilities of the balance sheet;

84.4. the changes in balance sheet items during the year provide the explanation. According to the regulations for accounting and reporting in the area explain major changes in data between the beginning of the reporting period data and end of the reporting period. 85. The State budget shows the relationship report (to the (n-3), (n-2), and the previous financial year to the end of the financial year) (Annex 44) specifies information about the State budget debt obligations: 85.1. for the following periods: 85.1.1. (n-3) of the end of the reporting period;
85.1.2. on the (n-2) of the end of the reporting period;
85.1.3. on the previous financial year to the end of the reporting period;
85.1.4. for the financial year to the end of the reporting period;
85.2. the following allocation: 85.2.1. internal and external debt;
85.2.2. dollars and currency debt;
85.2.3. short, medium and long-term debt (by original maturity);
85.3. in addition to the information referred to in chapter IV, the following data: the 85.3.1. line "Treasury Bills" indicates data on issued share internal state bonds;
85.3.2. the line, "short-term loans from credit institutions" indicates a short-term loans from credit institutions (such as overdraft) with a maturity of up to one year;
85.3.3. the line "medium Eurobonds" indicates data on the State of the Eurobonds issued share with maturity from one year up to five years;
85.3.4. the line, "long-term Eurobonds" indicates data on State issued share of Eurobonds with maturity of more than five years;
85.3.5. the line "long term loan" indicates data on Government budget long term loans from international financial institutions;
85.3.6. the lines ' domestic borrowing in the medium term bonds "provides data on State issued share inner bonds with maturity from one year up to five years;
85.3.7. the lines ' domestic borrowing long-term bonds "provides data on State issued share inner bonds with maturity of more than five years;
85.4. under "Inquiries" indicate the national debt at nominal. 86. the report on public debt financial year (annex 45) shows information about the national debt in the following distribution: 53.5. loans and issued bonds and other debt securities;
86.2. short-term and long-term borrowings and securities (by original maturity);
86.3. loans from domestic and foreign financial institutions;
86.4. State internal debt securities and Eurobonds. 87. the external debt of the country the economic annual report (46) and domestic debt in the economic annual report (Annex 47): 87.1. specify information about the State of external and internal debt by currency units;
87.2. in addition to the information referred to in chapter IV, point: 87.2.1. lender's title;
87.2.2. not paid part of the loan at the end of the accounting year. 88. In the report on State loans financial year (annex 48) indicates information about the Government loan, the loan: 88.1. a long-term part of the short-term part of long-term loans and short-term;
88.2. balance requirements and the requirements of zembilanc. 89. the report of "the loan list financial year ' (Annex 49): 89.1. specify information about the Government loan under the Government financial balance sheet items;
89.2. in addition to the information referred to in chapter IV provides the following information on item: 89.2.1. the beneficiary of the loan;
89.2.2. interest rate of the loan in a year;
89.2.3. costs and repayment of the total amount in the reporting period quarters. 90. The report on the budget of the Treasury accounts of the resources for investment in the financial year (Annex 50) shows information about the Treasury's budget accounts for the investment of the resources through the months of the reporting period: 90.1. distinguished features: 90.1.1. Bank and credit institutions;
90.1.2. in local currency and foreign currency;
90.2. the column "securities, t.sk. Repo transactions "indicates the State budget funds in credit institutions with securities collateral. 91. the Statement on State budget for the financial year balance at 31 December (Annex 51) specifies information about the State budget balances: 91.1. current accounts and deposit accounts;
91.2. currency units and their equivalent in local currency. Equivalent in dollars calculated at the Bank of Latvia exchange rate on the last day of the reporting period;
91.3. domestic and foreign credit institutions;
the Bank of Latvia (91.4. t.sk. Treasury funds and the funds of the European Union) and the other credit institutions. 92. In the report "the State of external borrowing costs, repayment and servicing costs forecast from (n + 1) to (n + 5) year" (52): 57.2. specify information about the State budget borrowing from international financial institutions, by currency units;
92.2. line of "the loan (lender)" indicates the name of the loan and the lender's name;
92.3. indicates data on State external loans, repayment of costs and service expense forecast for the next five years: 92.3.1. box "n + 1"-the following financial year;
92.3.2. the column "n + 2"-the next financial year;
92.3.3. the column "n + 3"-third year after year;
92.3.4. the column "n + 3"-the fourth year following the financial year;
92.3.5. the column "n + 3"-the fifth year following the financial year;
92.4. indicates data of payment types (credit cost, loan repayments, interest payments);
92.5. line "LCY" indicate the loan payments, the equivalent of the total amount in LCY. Equivalent in dollars calculated at the Bank of Latvia exchange rate on the last day of the reporting period. 93. the State guarantees the economic annual report (annex 53): 93.1. specify information about the State budget guarantees by currency units;
93.2. in addition to the information referred to in chapter IV provides the following guarantee: 93.2.1. box ' loan (lender) "indicates the name of the loan and the lender's name;
93.2.2. box "guarantee agreement" indicates the amount of the contract of guarantee under the terms of the contract. If the guarantee issued in the currency of the contract amount, in LCY, of the equivalent conversion by Bank of Latvia exchange rate on the last day of the reporting period;
93.2.3. the column "not paid part of guarantee at the end of the accounting year" indicates data on outstanding amounts of surety to the end of the reporting year. 94. In the report "national outstanding loans on the list to 31 December of the financial year ' (54) in addition to the information referred to in chapter IV, the following information on the State's outstanding loans: 94.1. loan recipient;
94.2. loan amount currency unit and currency unit;
58.6. the interest rate of the loan;
94.4. interest rate of the loan payment date;
94.5. moratorium;
94.6. repaid the loan last date. 95. the report, "the State guarantees in the list on the 31 December of the financial year ' (55) in addition to the information referred to in chapter IV, the following information on the State guarantees issued: 95.1. loan recipient;
95.2. loan amount and the currency unit;
95.3. loan interest rate;
95.4. the interest rate of the loan payment date;
95.5. moratorium;
95.6. loan last repayment date. 96.94 and 95, this provision. the reports referred to in point data in millions of the currency unit. VI. final question 97. Preparing the 2006 report, 1., 2., 3., 4., 5., 6., 7., 8., 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 21, 22, 23, 24 and 25 in annex indicate the basis in 2006, the existing laws and accounting of budget implementation. Prime Minister a. Halloween place-Finance Minister of regional development and local Government Minister a. Štokenberg 1.-55. attachments ZIP 700 kb Word document