Cabinet of Ministers Regulations No. 1043 in Riga in 2006 (19 December. No 68 53) gambling and Lotteries organization in uniform accounting procedures Issued pursuant to the Act of gambling and Lotteries 84. the third paragraph of article i. General questions 1. determines the Organization of lotteries and gambling single ing accounting book. 2. Gambling and Lotteries Organizer sort of accounting in accordance with these provisions, as well as taking into consideration the Cabinet, 21 October 2003, Regulation No 579 "rules on accounting and organization", Cabinet of Ministers of 21 October 2003 Regulation No 584 Treasury operation accounting "provisions" and the Cabinet of Ministers of 17 October 2006, Regulation No 850 "rules for tax and registration of electronic devices and equipment and user , dealer, expert services and servicing obligations. " 3. Gambling revenue is the net economic activity proceeds in sa, and it indicates the profit and loss statement specially open post behind the item "net turnover". Gambling net revenue received rates (membership fee) paid less any WINS and earnings of the money or tokens similar objects that are placed in the slot, to take part in the game without paying a fee (hereinafter money aligned items). 4. the accounting registers of gambling revenue booked by saimn NET thigh transactions revenue, based on the collection of laws, which balance the Casino, bingo games Exchange Summary statement, betting and betting odds making sites reviews and Lotteries and interactive gaming source doc file. If gambling revenue is net negative, list them in a special revenue account balance kontrpasīv. 5. to create an annual report accounting data required would be true, the closing of the collection (a set of actions that you need to from the slot machines and gaming tables of collected cash (coins) and transferred it to the space in which the Corporation's cash, which is not directly involved in the process of organizing the gambling (hereinafter the Corporation)) at the end of the reporting period. Closing the procedure for collection and terms approved by the Corporation. 6. Food, alcoholic drinks and tobacco for the equestrian gambling sites free of charge to existing customers is a customer acquisition cost. This cost the Corporation booked operating expenses. 7. Customer acquisition cost rules no more than once a year, approve the Corporation's executives. You can change the approved rules of public equity manager based on external source documents, but it may not exceed the average of the previous three years the amount calculated for this purpose or 1% of the costs associated with an economic activity. 8. These provisions in certain mandatory documents-collection statement, casino cash balance and results table-made, typographical, printing, and the number with the mark six consecutive numbering and the series marked with two Latvian alphabet and Roman. 9. Lotteries and gambling supervisory inspection (inspection) are recorded in these regulations certain mandatory documents and by each Corporation to registered mandatory accounting document (number, type, and serial number). 10. the number of colors different from the series and characters. Serial letters and text can be the same color. For each mandatory copy of the document indicates the number of copies. 11. Mandatory documents can be printed on carbonless paper or offset paper. Ordering mandatory documents corporations standing properties they can print a typographic. 12. If these provisions in certain mandatory documents filled in using accounting information system software, the form requires typographic printed six-digit serial number and series, marked by two Latvian alphabet letters and Roman numerals, as well as the date the corporation name, legal address, fiscal code, the collection name and address. 13. The Corporation each quarter (up to a quarter in the 15th date of the month following) shall submit a report on the inspection of specified in these provisions established a mandatory document form used. Inspek tion does not register new prescribed in these provisions mandatory document forms, if the Corporation has not submitted a report on the use of previously registered form. 14. These provisions in certain mandatory document forms may be used only by the Corporation that its registered office. Not exempt by the internal transaction mandatory document forms will be transferred to the prohibited Corporation and reproduce outside of a print. II. The gambling slot machine revenue and expenditure accounts 15. Mandatory document "Collection Act" (the collection of the Information Act?) is the source document in the course of gambling, which justifies the cash revenue from slot machines and on the basis of which the statement cash receipt order, as well as non-cash revenue. 16. Act of Collection fills the slot gaming collection. 17. Gambling machines collection, based on the mechanical characteristics of the meter and the actual amount of money in each slot, perform the Corporation's management approved the procedure and deadlines. 18. If, in the course of organizing gambling site-installed slot machines are connected to the accounting information system software that automatically reads electronic meter measurements, the instrument of collection can be filled using the electronic inventory system. 19. Using this provision, paragraph 18, of accounting information system software gambling machine collection results must be equal to the result obtained in accordance with the provisions referred to in paragraph 17 of the method. 20. the Collection Act completed in duplicate. One copy is stored in a collection in place until the next slot gaming collection. The other copy, together with the Act on money aligned withdrawals capital submitted items in the accounts of the company and shall be kept for a period of five years. 21. the Act concerning withdrawals of cash equivalent (if any objects located in a slot machine) completed simultaneously with the collection of the Act, and it shall bear the following information: 21.1. date, the corporation name, legal address, fiscal code, the collection name and address;
21.2. the comparable number of money;
21.3. the lost income from the money in local currency equivalent objects;
21.4. inkasator signature. 22. in each collection of the Act may be recorded in one or more of the gambling machine collection. Each collection is deed recorded in one gambling venues in the gambling machine collection. 23. the collection started, recording the mechanical meter readings. Collection Act specifies the previous collection of established meter readings. 24. the Collection Act in accordance with the approved sample (annex 1) indicates the following: 24.1. date, the corporation name, legal address, fiscal code, the collection name and address;
24.2. collection of number;
24.3. in table 1 "slot machine meter reading" specifies the following information: 24.3.1. the number of the slot machine-slot assigned by the Corporation number.
24.3.2. the inspection slot assigned identification number (hereinafter referred to as the gambling slot machine identification number);
24.3.3. previous date of collection;
24.3.4. membership fee in LCY, for one game (E1);
24.3.5. mechanical meter readings in the previous collection-paid in (Total) (A1) and the rate of the machine in the paid (Total out) rates (B1), as well as those which paid on kredītatslēg and (or) from the collection of sites which (C1);
24.3.6. at the time of collection of the slot in the motor the meter registered deposit (Total in) (A2) and the rate of the cash paid (Total out) rate (B2), as well as those which paid on kredītatslēg and (or) from the place of cash collection (C2);
24.3.7. maximum number of numeric variables in the motor meter paid Thai (Total) rates (A3) and from under the machine (Total out) rates (B3), as well as those rates paid on kredītatslēg and (or) from the place of cash collection (C3);
24.3.8. number of circle-how many times the slot machine mechanical meters, which record paid in (Total) rate (A4) and from paid machine (Total out) rates (B4), as well as rate meters, which cost with kredītatslēg and (or) from the place of cash collection (C4), carried out a complete revolutions, the null pointer;
24.3.9. factor-gambling machine manufacturer's specified number of credits required for one revolution of the meter (A5, B5 or C5);
24.4. in table 2 "slot machine revenue after mechanical meter readings" specifies the following information:

24.4.1. slot number-the assigned to azar Corporation slot machines number;
24.4.2. slot machine identification number-the inspection slot assigned identification number;
24.4.3. "secured under a meter in lats (A6);
24.4.4. paid in lats in accordance with the meters (B6);
24.4.5. paid to the kredītatslēg and (or) from the place of cash collection in accordance with meters in lats (C6);
24.4.6. together they earn in dollars under meters (A6-(B6 + C6));
24.4.7. paid accumulated additional winnings that result when one or more slot machines or gaming tables are connected to an electronic system, and whose size is directly dependent on the system connected in gambling in vending machines and the received rate quantity galdo (hereinafter-the jackpot);
24.4.8. lost income in dollars from the cash equivalent items;
24.4.9. the gambling result (1.-(2 + 3));
15.2. table 3 "Collection" indicates the following: the Corporation coffers 24.5.1. the amount of money transferred in dollars and foreign currency and information about proceeds of cashless settlements;
24.5.2. the Bank set the foreign exchange rate on the day of collection;
24.5.3. the total amount in dollars;
24.5.4. the Act's creator-name, surname, signature, title;
24.5.5. co-legislator – name, surname, signature, title. 25. If you loaded, updated, reduced, or removed the slot machine money box (hopper), inkasator fills the hopper money movements Act in duplicate. One copy is stored in a collection, and the other in place of-capital companies in accounting. If the same actions carried out several in one hopper gaming hall gambling codes in vending machines, cash movements Act hopper can fill in the information about the number of gambling machines. 26. the cash movements Act Hoper (annex 2) indicates the following: 26.1. date, the corporation name, legal address, fiscal code;
26.2. gaming site address;
26.3. the number of the slot machine-slot assigned by the Corporation number.
26.4. the gambling slot machine identification number;
26.5. insert or remove the amount in LCY (figures and words), indicating the reason for the action-tank, adding, reducing, removing;
16.5. inkasator's name and signature;
16.6. the person responsible for the material name and signature, which is located in the Casino or gaming halls in and is responsible for all Treasury operations that occurred in his work during the day, including the exchange of cash for tokens and vice versa and for foreign currency operations and credit card authorization (Treasurer). 27. the amount of money required in the hopper down with written order of the head of a corporation. Slot machines, which play the required entry fee paid and the winnings get using a specific denomination coins or banknotes (hereinafter money maker), hopper is filled as required. 28. the accounts of the Corporation organizes the slot machine coin number records to play the required membership fees in accordance with the provisions of the contribution and gambling winnings received by using a special sample chips. III. activities of the Casino's revenue and expenditure accounts to account for 29 casinos operating revenues and expenses, each working day are filled following a specific pattern forms: 29.1. casino cash balance;
29.2. the table opening and closing statements;
29.3. the adoption of the currency Act;
29.4. the currency Act of collection;
29.5. the Act on coins from a gaming table at the casino which (further-badge (credit)) and (or) the tokens received from the gaming tables in casino cash (hereinafter tokens (fill));
18.4. the results of the table Act;
18.5. casino cash daily reports;
29.8. money collection Act. 30. Casino cash balances form and table the results of the form is a mandatory document, which shall be completed in duplicate. One copy is kept in the accounts of the Corporation and the other-casino coffers until the next collection. The rest of these rules referred to in paragraph 29 of the form used in the operation of casinos on each working day, they fill in and keep the laws in the equipped room for money transactions casino action provides šināšan (further-Casino), to the Casino by the end of the work day, then they put and kept in the accounts of the Corporation. All of these provisions referred to in paragraph 29 of the form using the record accounting records. 31. A Corporation owned by the total number of badges of the source document for the appropriate badge purchase. Number of badges, game reserves chip counts and each game table number for the quantity of badges and the nominal head of the approved Corporation. 32. A mandatory document "casino cash balance (further-casino cash balance) is the source document in the course of gambling, which justifies the cash revenues from casino operations, and on the basis of which the statement of cash receipts and cash revenue. 33. Casino cash balance shall be drawn up for each Casino working day. The form indicates the number of chips (cash) that their value in dollars and intended for Roulette and card games progress (further-money chips), the amount of cash by denomination and amount of Casino jobs at the beginning and end of the day. Casino cash balances amount to open a Casino must be equal to the previous working day for the casino balance, closing the Casino. 34. Casino cash balance sheet form (annex 3) by opening and closing the Casino, a casino cashier, fill in the following information: 34.1. the date;
34.2. a corporation name, taxpayer registration number and registered office;
3. the name and address of the Casino;
21.4. casino cash balance number;
34.5. In part A, "tokens" specifies the following information: the quantity of chips 34.5.1. casino cash by denomination by opening and closing the Casino;
34.5.2. chip value in dollars when opening and closing the Casino;
34.5.3. game table (float) value in dollars when opening and closing the Casino. Games tables (float) is the head of the Corporation approved the game tokens (dividing them by value and number) for each specific table issued from Casino cash games started;
34.5.4. the total number of tokens and their values in the Casino;
21.5. Part B "money" specifies the following information: the quantity of money 34.6.1. casino cash by denomination by opening and closing the Casino (penny from 0.01 up to 0.20 lats (inclusive) indicates one aisle as total);
34.6.2. the total amount of money by opening and closing the Casino;
21.6. (C) specifies the following information: from corporations Treasury 34.7.1. and credit casino which receive cash in local currency;
34.7.2. corporations and the credit institution given that cash in dollars;
34.7.3. the table;
34.7.4. get currency, local currency converted by the Bank of Latvia the rate at the transaction date economic Syme;
34.7.5. the amount of money in dollars of non-cash settlement;
34.7.6. other revenue in dollars;
34.7.7. casino cash balance;
34.7.8. inkasator, the cashier and the Casino employee's signature that monitors the progress of games at all gaming tables and determines that the gaming tables will be assigned a specific dealer (-pitboss). 35. The table opening and closing reports completed for each casino gaming tables in the operation of each Casino jobs at the beginning and end of the day. 36. The badge of the movement during the day from Casino cash on the table and vice versa is also reflected in the casino cash balance form, the table opening and closing statement and receipt of the badge and the badge of the transfer (fill) (credit) of the Act in the form. 37. If a game client wants cash to swap chips Casino employee who accepts the players ' odds and plays the game at the game table (hereinafter dealer), accepts money from a client. On the amount received shall be issued by the client to the dealer token, but cash money the table box (drop box)-at the roulette, cards or Dice Games table mounted in specially locked metal box. 38. Table opening and closing report (annex 4) specifies the following information: date, 38.1. corporation name, legal address and fiscal code;
38.2. the name and address of the Casino;
38.3. the table name and the Lotteries and gambling inspection, the assigned identification number (hereinafter referred to as the table identification number);
23.9. the information on the table, opening the bank badge (badge (fills) and chips (credit)) and the closing of the bank;
38.5. other revenue-money and tokens;
the result of the table-24.0. this box must not be completed after the closing of the table;
36.6. cashier, pitboss, dealer and inkasator's signature. 39. If the customer is in on the casino chips settled in foreign currency, the Treasurer shall be completed and signed by the currency Act of adoption (annex 5). The Act specifies the following information: date, capital of 24.3. name, registered office and fiscal code;
24.4. the name and address of the Casino;
39.3. the adoption of the currency Act number;
24.5. foreign currency name;
24.5. the amount in foreign currency;
24.6. the rate set by the Bank of Latvia in economic transaction day;
24.7. the amount in dollars;

24.7. cashier's signature. 40. The casino at the end of the workday Treasurer counts the casino which the foreign currency shall be converted into the base currency and currency collection fills in the Act (annex 6). The Act specifies the following information: 24.9. date, the Corporation's name, address and fiscal code;
40.2. the name and address of the Casino;
40.3. currency collection Act number;
25.1. the amount of foreign currency, the Bank of Latvia exchange rate fixed against the late Casino work concerned the day and amount, in LCY for each Casino charged foreign currency, which are obtained by multiplying the amount of the currency with the Bank of Latvia exchange rate against the dollar;
25.2. the total amount collected in foreign currency local currency;
40.6. cashiers, pitboss, and inkasator's signature. 41. Banned from the Corporation to issue cash winnings are in foreign currency. 42. the head of a corporation with written order determined by each casino table for the operation of the necessary number of chips. Pitboss game provides on tables the number of chips required to or receiving from Casino cash. The procedures of receiving the badge fill in (fill) and badge for the transfer (credit) Act (annex 7). 43. in the receipt of the Token (fill) and badge for the transfer (credit) of the Act specifies the following information: 43.1. filling out the date and time;
43.2. the corporation name, taxpayer registration number and registered office;
43.3. the name and address of the Casino;
43.4. game table name and identification number;
43.5. which released the coin amount by nominal;
27.1. which released the coin value in LCY by denomination;
27.2. the cast and received the badge of a total value in dollars;
43.8. cashiers, pitboss, dealer and inkasator's signature. 44. in the receipt of the Badge and the badge of the transfer (fill) (credit) in the form of the Act shall be drawn up in duplicate. One copy shall be issued by the Treasurer to stop the introduction of the pitboss table money box, but the other copy of the Treasurer shall affix the table opening and closing statements. 45. the census during the inkasator fills a table of results form (annex 8). The results of the table Act specifies the following information: 45.1. date;
45.2. a corporation name, taxpayer registration number and registered office;
45.3. the name and address of the Casino;
28.2. all table names and identification numbers;
28.3. from each gaming table money boxes taken out cash in the local currency-the stakes and total over all the tables;
45.6. the receipt of tokens and token passing (fill) (credit) score-points based on the table opening and closing statements;
28.4. other revenue-based on the table of the opening and closing of accounts;
28.5. the overall result of the gaming tables;
28.5. cashiers, pitboss, and inkasator's signature. 46. After all the casino table for closing the cashier started to close and fill in the date of the report (annex 9). The report indicates the following: 46.1. date;
46.2. the corporation name, taxpayer registration number and registered office;
46.3. the name and address of the Casino;
46.4. the number of banknotes by denomination before collection, inkasēt the gaming table boxes existing number of banknotes by denomination and that the time of all existing money casinos the number over the nominal (penny from 0.01 up to 0.20 lats (inclusive) indicates one aisle as total);
28.9. from each table boxes removed by the cash amount, in LCY, the total staff and rent from the gaming tables boxes removed cash amount in LCY (penny from 0.01 up to 0.20 lats (inclusive) indicates one aisle as total);
46.6. foreign currency received a sum of money in dollars and Casino business day received non-cash income;
29.0. each table from the resulting tokens, cash boxes and the total of other revenue;
29.1. the particulars of that summary;
46.9. summary '-Casino total gaming revenues, net of the day;
46.10. cashiers, pitboss, and inkasator's signature. 47. the head of a corporation with the written order is determined by the operation of the casinos required cash amount, which must be in the Casino. 48. If a corporation's Casino in the collected more money than necessary to the operation of the Casino, then the excess amount to the cashier fills in the cash collection Act (annex 10). The Act specifies the following information: 29.9. money collection Act number;
48.2. date and time;
48.3. the corporation name, taxpayer registration number and registered office;
30.1. the name and address of the Casino;
30.1. the amount is inkasēt (digits and letters);
30.2. the Treasurer, inkasator and signature of the accounting officer. 49. the collection of legislation drawn up in two copies. Shall transmit one copy to the Corporation coffers with cash, and the other copy shall remain in the casino to Casino by the end of the work day, and affix it to the casino cash balance form. 50. the collection and table casino cash box opening attended by specially trained public official-inspections or State revenue service inspek tor. Public officials shall perform the following activities: 50.1. Casino collection Protocol, signed by the national party, inkasator in the am, the Treasurer and the pitboss;
50.2. Finally, lock and a special collection of the security sign switch table cash box key storage. IV. Bingo game records of revenue and expenses 51. Revenue from bingo games is on the cards to organize realization of the amount received, less the winnings paid out. 52. For the realization of the cards received amount is the amount of money that represents the specific card face value and multiplied by the number of cards sold. 53. The line and bingo winnings in each game shall be calculated in accordance with the rules of the game. 54. Big winnings (superbing) is winning, which in accordance with the rules of the game of Kuma from iemaksātaj rates from which deprives the paid winnings. 55. Bingo Games reviews prints from the special electronic equipment which will ensure the bingo games and the accounting register of the sorting information required accounting and processing (hereinafter referred to as the bingo games). 56. each bingo games hall work day shift at the end of the person in charge shall draw up a summary report of change. The report indicates the following: 56.1. corporations-bingo games host-name and registered office;
56.2. corporation tax payer registration code;
56.3. the name of the game, the bingo halls open permission (license) number;
56.4. bingo game card rate (nominal), which will play a particular game);
56.5. the series of cards and bingo rooms, participating in a specific play;
56.6. the relevant play number of cards sold;
56.7. of the card sales amount in LCY occupied;
54.1. deductions line and bingo winnings payout for a given game;
56.9. bingo game revenue, including deductions for big winnings (superbing);
55.25. line winning amount, in LCY, of the particular game;
56.11. bingo winnings amount in LCY of the particular game;
56.12. amount big winnings (superbing) cost;
56.13. relevant game named ball;
56.14. their card numbers, which the winning line winnings;
56.15. flashcards, which the winning bingo winnings;
56.16. game dates and times. 57. each bingo games hall work day shift at the end of the report and paid the amount of the return played out in local currency. The report shall be in the following information: 57.1. the overall changes in the number of cards sold;
57.2. during the exchange of cards sold amount, in LCY, of the positions;
57.3. changes on the win line in LCY amount issued;
57.4. changes for win bingo the amount issued in dollars;
57.5. big winnings (superbing);
57.6. cash amount, including the big winnings (superbing) amount in dollars;
57.7. bingo games halls work day shift end time and date. 58. Each game review games Manager adds the conversion summary statement, and bingo halls (person in charge) it passes a societal kapitālsabied. On the basis of this report the cash receipt order statement of cash proceeds and non-cash revenue. V. betting and betting revenue and expenditure accounts 59. Revenue from betting and betting odds for the organisation has received after deduction of winnings paid out, and it is the Foundation of the gaming and betting gambling tax base amount calculation. 60. to participate in gambling and betting, a player in the rate totaliz the contributions the Torah and betting locations existing gambling equipment (hereinafter-the odds of acceptance plant). The operator recorded a rate of acceptance of facts and issue a formal excuse business player in the document-rates making two copies of cheques, which confirms the presence of gambling and betting, and attest to the deposit (referred to as the rate of acceptance check). The rate of acceptance check indicates the following properties (identification data): 60.1. rates;
60.2. selected event name;
60.3. the specific event specific factors;
60.4. the adoption rate in dollars;

37.6. the possible winnings calculated in LCY. 61. rates of acceptance checks of the information collected and the potential winnings after all rates included in events notification and enter in the outcome of the system automatically calculates the special device, which provides betting and betting and the processing of information (hereinafter referred to as the betting and betting games system). Rate making equipment is connected to the betting and betting games the system and its components. 62. to receive the winnings in cash, the player submits the gaming and betting locations to the operator one odds of acceptance check shall be ex plār, which gives the right to receive winnings. The rate of acceptance check on the operator, and it shall be made available in the accounts of the Corporation as the source document for payment of winnings. Of the cash received from the gaming and betting locations, extract cash receipt order. 63. Each betting and betting odds making sites work days at the end of the rate making equipment report adopted and repealed the rates paid and not paid winnings (betting the place of acceptance report) and pass the accounts of the Corporation. 64. Each game review prints from gaming and betting games. 65. Undisbursed winnings added a return Fund in accordance with the rules of the game by approved. Vi. The revenue and expenditure accounts, organizing lotteries lottery ticket sales 66. total is the amount of money that form the lottery tickets and nominal value of the sold lottery tickets as well as product coupon voucher sales amount. Lottery ticket sales total recorded as revenue from ticket sales, and it is the basis of the taxable amount of the Lotteries calculation. 67. The lottery winnings amount is actually paid in the reporting period the total return in dollars, as evidenced by supporting documents designed for the requirements of the law. 68. Not less than once a month, lottery organizer will prepare a summary of the progress of the lottery, the lottery ticket sales total and the lottery winnings amount. VII. The revenue and expenditure accounts, organizing gambling with electronic communications services 69. Revenues from gambling organization, using electronic communication services, form the deposit and fee rates taken together, less the amount paid in WINS, and subject to the approval of the credit account statement on membership fees, the amounts received from the players, and the winnings paid out. 70. The membership fee rate of participation in gambling activities by using electro-communication services, electronic check is the player the amount paid, less the service fee for the given opportunity to participate in interactive play. 71. Not less than once a month, the Corporation prepared with electronic communications services of organized gambling progress report showing paid and accepted the membership fee rates and paid winnings. Revenue from these games into gambling NET recorded as revenue, and they are basic to the gambling tax taxable amount calculation. 72. The proceeds of the Fortune games by telephone form the received fee rates for the amount that is the player the amount paid, less the service fee for the given opportunity to participate in the success of the game over the phone. Revenue from the approved telecommunications services providers make received source document. 73. At least once a month, the Corporation shall prepare the success of games on the phone to report that progress noted and accepted lodging fee rates and paid winnings. 74. The revenue from games of chance on the phone are recorded as net income, gambling, and they are basic to the gambling tax taxable amount calculation. VIII. Closing question 75. Regulations shall enter into force by 1 January 2007. Prime Minister-regional development and local Government Minister a. Štokenberg of the Minister of finance Spurdziņš o. Annex 1 Cabinet on 19 December 2006, the Regulation No 1043 Finance Minister o. Spurdziņš annex 2 Cabinet on 19 December 2006, the Regulation No 1043 Finance Minister o. Spurdziņš annex 3 Cabinet on 19 December 2006, the Regulation No 1043 Finance Minister o. Spurdziņš annex 4 of the Cabinet of Ministers on 19 December 2006, the Regulation No 1043 Finance Minister o. Spurdziņš annex 5 Cabinet on 19 December 2006, the Regulation No 1043

Minister of finance Spurdziņš o. Annex 6 Cabinet on 19 December 2006 the Regulation No 1043 Finance Minister o. Spurdziņš annex 7 Cabinet on 19 December 2006, the Regulation No 1043 Finance Minister o. Spurdziņš Annex 8 Cabinet of 19 December 2006, the Regulation No 1043 Minister of finance Spurdziņš o. 9. Annex a Cabinet of 19 December 2006, the Regulation No 1043 Finance Minister o. Spurdziņš annex 10 Cabinet-19 December 2006 the Regulation No 1043 Finance Minister o. Spurdziņš