Cabinet of Ministers Regulations No. 935 Riga 2006 14 November (pr. No 59 38) amendments to the Cabinet of Ministers of 27 December 2005, the Regulation No 1031 "rules on budget expenditure classification of economic categories" Issued in accordance with the law on budget and financial management article 11 and paragraph 1 of article 43 first paragraph 1. make a Cabinet of 27 December 2005, the Regulation No 1031 "rules on budget expenditure classification of economic categories" (Latvian journal, 2005, nr. 210.) the following amendments 1.1. the express indication: on what basis the provisions of the law, issued the following reaction: "Issued in accordance with the law on budget and financial management article 11 and paragraph 1 of article 43 first paragraph";
1.2. make paragraph 3 by the following: "3. the expenditure of the budget classification of economic categories (annex): 3.1 group that describes the nature of expenses by economic nature (sub codes are applied according to annex): 3.1.1. living expenses apply 1.0.: 3.1.1.1. current expenditure applied 1.1. Sub;
3.1.1.2. interest expense 1.2. apply subgroup;
3.1.1.3. subsidies, grants and social benefits apply 1.3. subgroup;
3.1.1.4. payments to the European Community budget and international international cooperation apply 1.4. subgroup;
3.1.1.5. maintenance expenditure on transfers apply 1.5. subgroup;
3.1.2. capital expenditure apply 2.0.: 3.1.2.1. of equity sub-groups 2.1;
3.1.2.2. the expenditure of the capital transfer, the Sub-group 2.2 mērķdotācij;
3.1.3. losses from Exchange rate fluctuations applied 3.0. Group;
3.2. the marking codes that replace the nature of expenses (after economic nature);
3.3 code name;
3.4. code usage explanation. ";
1.3. to express the attachment as follows: "Cabinet of Ministers of 27 December 2005, the Regulation No 1031 budget classification of expenditure categories under the economic subgroup code code name 1 2 3 1.1 code 1000 1000 remuneration lists: wages, State social insurance payments, social benefits and compensatory remuneration code 1100 1100 1.1 tracking: employee salary of the month, allowances and bonuses. The monthly base salary accounted for all staff of the authority lists for existing employees, as well as other natural persons (persons who are not registered as a taxable person (self-employed person)) 1.1 monthly salary code 1110 1110 records: monthly salary in accordance with the statutory pay systems to be financed from the budget officers confirmed the qualification categories, monthly salary and set hourly rates, pay soldiers, the base salary of officials with special ranks as well as the salaries of the deposited amount, which at the end of the period of storage in the country in general contributions 1.1 1111 salary for members of the parliamentary faction, 1.1 1112 the Commission and administration staff of the monthly base salary of 1.1 1113 Cabinet members, Ministers and parliamentary secretaries ministries monthly salary 1.1 1114 civil servants a monthly base salary of 1.1 1115 specialized civil servants a monthly base salary monthly salary of 1.1 1116 officials with special ranks of other 1119 1.1 monthly salary allowances and bonuses 1140 1.1 code 1140 lists : All kinds of allowances to salary: on the exercise of responsibilities increased intensity of work conditions for work in specific circumstances, which are associated with increased risk of employee's safety or health, special allowances for officials with special ranks for the extra work, on night work, overtime work or work on holidays and other legislation in certain allowances, bonuses, including cash prizes, excluding social benefits and compensation , paid by the employer; bonuses for management contracts, transport drivers for class 1.1 1141 supplement for night work premium for 1.1 1142 overtime 1.1 1143 bonus on special service rank 1.1 1144 bonus on retirement 1.1 bonus for work in 1145 in specific circumstances, special allowances for the work Premium 1146 1.1 increased intensity conditions 1.1 1147 premium for the extra work 1.1 1148 bonuses and cash prizes, bonuses for management 1.1 1149 contracts and other premium pay 1150 1.1 natural persons to legal relations regulating documents Basic code listing: 1150 reward authority employees or other persons who are not registered as a self-employed person and with whom the employer has entered into agreements for a particular job or service performance to the enterprise agreement, employment contract or other legislative basis for remuneration (wages from public shareholders, financial stabilizer) 1.1 1160 employees employed abroad, officials with special ranks and benefits of civil servants code 1160 lists Salary allowance of services: abroad. The employer's benefit for the spouse (spouse) stay abroad; allowance for the child's stay abroad 1.1 1170 employer benefits and payments code 1170 lists: employer benefits conferred and duties (remuneration in kind): employer gifts and prizes, benefits the employer for the employee, their family members or employees, and his family, personal consumption, which gets a property transfer or use of property rights transfer, or provide, or paid services , on legislation that the employer's benefits and payments granted in the cases. Transport costs to and from work, if not used public transport, legislation on employer benefits and payments granted in the cases. Any direct or indirect benefits to the employer and the employee and his family members, who are divided between staff and is associated with leisure activities, travel, meals and refreshing drinks and which shall be borne by the employer, except for expenses, such as hospitality, amounting to 1.1 1200 national employers ' compulsory social insurance contributions, social benefits and compensation 1.1 1210 employer State social security payments code 1210 lists Country: employers ' compulsory social insurance contributions 1.1 1220 employer social benefits, compensation and other payments 1.1 1221 employer social benefits and compensation, calculated from income tax and the State social security payments code 1221 records: employers ' social benefits and compensation: disease, birth of a child allowance or dependent family members in case of death (the amount of the allowance over $150) , vacation allowances, severance pay 1.1 1222 student loans from the budgetary resources allocated to the code list: 1222 expense student loan credit for deletion from the employer (budget authority), including the Ministry of Defence, the State budget in accordance with the laws and regulations on student loans the deletion from the budgetary resources allocated 1.1 1223 tuition refund code 1223 lists: employer tuition refund of 1.1 1224 and employees employed abroad, officials of the social benefits and compensation code 1224 lists : Benefits service needs to be used in transport and travel expenses. Benefits of employees working abroad for the purchase of household equipment 1.1 the intake compensation code 1225 1225 records: employers intake compensation money according to the legislation on compensation for the intake staff with special ranks, soldiers and prison management in specialized civil servants, officials with a special service rank and soldiers uniform compensation 1226 1.1 code 1226 records: uniform compensation the national police, the security police , The national border guard and prison administration officials, their duties, do not wear uniforms in accordance with laws and regulations 1.1 1227 employer spending on health, life and accident insurance to 1.1 1228 employer social benefits and compensation as calculated from income tax and social security payments in code 1228 counts: employer social benefits and compensation; benefits in respect of accidents at work, benefits in case of death of the employee or his or her family members or dependants in case of death (the amount of the allowance to $150), compensation to the employee's travel expenses, work injury compensation, housing allowance, a lump sum payment to employees working abroad and other social benefits 1.1 other 1229 employer social costs not mentioned in the code list in the code 1227 1229: employer social expenditure not mentioned in the code 1227 1230 1.1 transactions with the State funded pension scheme products 1.1 2000 goods and services




Code 2000 lists: value of goods and services used by the public service, not including fixed assets in accordance with the criteria laid down. Product editions also include the acquisition of tools, devices, as well as the value of the value of goods and services used for the maintenance of the fixed asset. With business travel and business travel-related goods and services. Budgetary authority tax payments. The corresponding codes apply to stock and service acquisition, use, disposal and revaluation, disposal, transfer, transfer, stocking with the assets concerned in cases of recognition of expenses 1.1 2100 missions and business travel for domestic missions and 2110 1.1 service travel allowance 2111 1.1 code 2111 accounts: daily allowance received by the employee on a business trip a trip inland 1.1 other services travel and 2112 travel expenses code 2112 lists : All expenses related to the stay (lodging) and path (transport), participation fees the costs, in accordance with the laws and regulations on travel and business travel expenses, except for the daily subsistence of foreign missions and 2120 1.1 service travel 1.1 allowance Code 2121 2121 records in money of the day, which is held by the employee on the mission trip abroad 1.1 other mission expenses 2122 code 2122 records: all the expenses related to the stay (lodging) and path (transport) in accordance with the legislation on mission expenses, travel expenses, going on vacation or leave, the costs of life or health insurance during a business trip abroad, membership fee, other than the daily allowance 1.1 code 2200 2200 Services lists: All his contracts with the entities and self-employed workers who registered as taxpayers to corporate contract,-the expenses related to the operation and administration of the Authority's building , equipment, vehicles, electrical systems, apparatus, road maintenance or the current repairs (excluding buildings, structures and roads for overhaul) 1.1 2210 postal, telephone and other communications services in the code listing: 2210 All communication expenses 1.1 2211 national data transmission network service (connection point subscription fee, access point installation charges and other expenses) 1.1 other telecommunication services 2219 code lists: 2219 All communication expenses except the national data transmission network services: telephone subscription fee, local calls and long distance calls, telephone line, special (Government phone), mobile telephone call, a special communication channel, fax, electronic mail, internet services, financial market information systems services, courier services, mail services for different types of postal consignments (including postal packages, telegrams, radio messaging, money transfers, Courier) and other communication services 1.1 2220 expenses on public utilities code 2220 lists Budget authority: the costs of heating, water, electricity, gas and other utilities 1.1 expenditure on heating 2221 2222 1.1 expenditure on water and sewerage expenses for electricity 2223 1.1 1.1 expenditure on other 2229 utilities 1.1 2230 authorities, with the authority of representation and the provision of functions to related services code 2230 lists: Entertainment, with the authority of the Authority's activities and functions to be performed, the provision of related services and Representation expenses 1.1 2231 public relations courses and seminars, code: 2231 records authority representation expenses other official institutions, representatives of domestic and foreign delegations and other measures of commercial service, as well as a public relations exercise expenses (information material, Office supplies, rental of premises for meetings, conferences and other events). Consultations, courses, seminars, conferences, congresses and other events costs (rent of premises, transportation and translation services, catering services) 2232 To Enterprise Agreement 1.1 basic expenses of outside experts in code lists: business 2232 contractual expenses of outside experts-outsourcing costs (Auditors, lawyers, experts, interpreters and other services of outside specialists), if the contract is concluded with legal persons and the self-employed who register as taxpayers 1.1 2233 expenditure on transport services 1.1 the laws specified 2234 employer health costs to workers



Code: 2234 accounting laws and certain expenses of the employer to ensure the health workers-preventive vaccination, special food expenses when working in conditions harmful to health 1.1 2236 Bank Commission, service employees working abroad 2237 1.1 children's school expenses compensation for employees working abroad 1.1 2238 apartment rent and utilities expense compensation other authorities 2239 1.1 representation and with the operation of services in the code lists 2239 : Other institutions the provision of representation expenses, which are not mentioned in the codes, 2231 2232 2233 2234 2235,, and, including judicial expenses due to the witness, the victim, the court assessors to be joined; statistical and sociological survey, typography and publication, document binding and bookbinding, monthly public transport ticket acquisition expenses, expenses borne by soldiers on the use of public transport service, library, book binding and transfer, literature acquisition expenses, expenses associated with the periodic press ordering authorities needs, removal expenses, as well as other bodies providing services related to representation expenses 1.1 2240 repairs and maintenance services of the institutions (except building roads, structures and overhaul) code 2240 records: all contract work (legal persons) expenditure on buildings, structures and roads maintenance and routine repairs, costs for vehicles, electrical systems and machines, or current and overhaul: space, equipment and furniture repair, furniture and clothes in soft repair, medical and other technical service of equipment, delivery expenses, expenses for wood preparation, buildings, yards, streets and sidewalks, and cleaning of premises , sanitation, disinfection, disinsectization, laundry, social and cultural institutions in the service of sanitary facilities, prisons, border zone barrier installation and service, the costs of other services not listed above 1.1 2241 buildings, structures and premises repair 1.1 2242 vehicle maintenance and repair code list: 2242 all vehicle maintenance costs-the technical inspection, maintenance, parking fees, insurance, maintenance, throughput and other expenses related to the maintenance of the vehicle If the authority itself organizes the vehicle use and the costs of servicing the vehicle-expenses that the Authority pay service providers in accordance with agreements on vehicle service 1.1 equipment inventory and 2243 hardware repair, technical service code: 2243 records equipment, inventory and equipment repair and maintenance expenses 1.1 2244 buildings, structures and premises maintenance code 2244 records: building and cleaning, yard, street , sidewalks, utilities and maintenance for cleaning, carpet, security guards, lift maintenance service expenses and other expenses related to the maintenance of buildings and space 1.1 vehicles mandatory 2245 civil insurance premiums 1.1 2246 road and street repair routine code 2246 records: road and street repair 1.1 current expenses for other repairs and 2249 institutional maintenance services in the code listing: 2249 general repairs and maintenance service of the institutions costs which are not mentioned in the codes 2241 2242 2243 2244, 2245, 2246, 2250, and 1.1 information technology services in the code listing: 2250 expenses legal persons about the computer software development, development and replenishment services, as well as of work carried out in accordance with the budgetary authorities order rental and hire 2260 1.1 code 2260 records: all costs that are related to fixed asset and inventory rent and lease of buildings 1.1 2261 , room rental and rental vehicle hire 2262 1.1 code 2262 records: expenses related to the rental of vehicles (operational leasing), including the cost of insurance, technical inspection, repair, Exchange and storage of tyres, maintenance and payment of another legal person in accordance with the signed agreement, as well as vehicle hire budget authority for the implementation of the land lease 1.1 1.1 2263 2264 and inventory of equipment rental and lease the rest of the rent of the 1.1 code 2269 2269 lists : Other lease expenses, which are not mentioned in the codes, 2261 2262, 2263 2261, 2270 and 2264 1.1 other 1.1 2271 expenditure related to operational activities in the code listing: 2271 State secrecy stated in the object list budget expenditure of institutions 1.1 2273

The fee for research works 1.1 2274 insolvency practitioner remuneration code 2274 records: the expenses of the insolvency practitioner remuneration for the provision of the insolvency process 1.1 features unexpected 2275 cases from local government budgets in the code listing: 2275 direct payments to current expenditure of the municipal budget funds for contingencies 1.1 expenditure on legal aid 2276 providers 1.1 2277 current expenses, which cover foreign financial assistance resources in code lists 2277 : Institutions that cover current expenses from foreign financial assistance, including pay, employer's national compulsory social insurance contributions, travel, various training, advice, institution-building, the purchase of materials, 1.1 other previously unclassified 2279 service types in the code listing: 2279 other costs for services that are not listed above, including the society integration fund for social integration of project implementation, excise duty stamps costs , membership fees and the membership fee for domestic institutions and other organisations 1.1 payments for rendered 2280 financial services 1.1 payments for State 2281 debt service in the code listing: 2281 of the Ministry of finance, payments to credit rating agencies, commissions, legal fees, payments for account servicing and other costs associated with the management of the public debt and service fees 1.1 2282 commissions on the use of financial derivatives code 2282 lists : Payments on financial management, the application of derivative financial instruments of current payments payment 1.1 Payment on municipal 2283 debt service in the code listing: 2283 municipal, municipal authorities, the budget Commission payments, court expenses, expenses for legal services and other expenses associated with the municipal debt management and service fees 1.1 2284 commissions for local governments used financial derivatives code 2284 records: municipal authorities, municipal budget payments for financial management application of derivative financial instruments of current payments payment 1.1 payment by Local 2285 credit rating agencies 1.1 2300 items, materials, energy, commodities, Office supplies and equipment, which are not listed in the code 2310 5000 1.1 Office supplies and equipment 1.1 2311 Office product code: 2311 records in the functioning of the authority requires the Office supplies (stationery, desk Organizer, plastic shelf, the floppy disk box, document holder) and material costs, including information transmission and processing equipment (printers photocopier, fax machine and other information transmission and processing facilities) operating materials (such as diskettes, cassettes, ink) expenses 1.1 2312 inventory code lists 2312: functioning of the authority requires the purchase of livestock, also not the subject of the acquisition of essential equipment (value up to $50 per unit), whose life is less than one year in 2313 2313 Spectērp 1.1 code list: expenditure on the spectērp according to the laws of spectērp fuel and energy for 1.1 2320 materials code 2320 lists : Expenditure on fuels (coal, gas, petrol, oil products, oil, wood and other fuels), where the body provides even heating, as well as on energy (propellant) transport 1.1 2321 fuel 1.1 1.1 2329 other 2322 Fuel energy materials and Raw Materials for 1.1 2330 to 2340, palīgražošan 1.1 medicinal chemicals, laboratory supplies, medical devices, medical instruments, laboratory animals and their maintenance code 2340 lists : Expenditure on medicines, bacteriological, imūnbioloģisk preparations and dressings funds health care and medical veterinary authorities, expenditure on medicines, first aid kit and dressings features in other institutions, the costs of Sera, vaccines, vitamins, disinfectants, the costs of x-ray films, materials analysis, rewards for donors, expenses for blood transfusion, the costs of medical instruments, expenditure on scientific research work requires equipment, instruments and materials (including experimental animals reagents, chemicals, laboratory glassware, scientific papers) medication, the costs of animals blood transfusion stations, to determine the quality of blood preparations, expenditure on such medicinal products and medical devices, which are available free of charge to citizens against the doctor for prescription medicines, chemicals 1.1 2341, 2342 of laboratory items 1.1 and free medical device code list: 2342 legislation certain medicines and medical devices, which are available free of charge for citizens against doctor recipes 1.1 blood purchase code 2343 2343 lists : Expenses remuneration of donors and blood transfusion for purchasing medical instruments, 2344 1.1 laboratory animals and their maintenance and current repair 1.1 2350 institutional maintenance materials code 2350 records: the costs of all materials and goods required to maintain and repair buildings (excluding building materials and structure overhaul), electrical and mechanical systems, vehicles, equipment, computer equipment, photocopying equipment, means of communication (expenditure on colors, and other remontmateriāl- , spare parts, expenses for farm purposes, expenditure on buildings, courtyards, streets and sidewalks in the handling and use of materials and articles, the expenses on social institutions, cultural institutions and other institutions in the handling of troops in the sanitary facilities for the materials used) 1.1 2360 public care and supply maintenance for persons in code 2360 records: costs of goods necessary for the prisoners and detainees, hospital patients and other State and municipal care or supply as well as the services of the armed forces of the people, the costs of equipment and food soft. Expenditure on kitchen equipment, crockery and cutlery. Spending on uniforms of the armed forces, border guard, police, and other security and defence institutions and the composition of the rank of commanding personnel. Expenditure on equipment and soft outfit for students and pupils in educational institutions, student dormitories and student catering, sports olimpiāž, song and Dance Festival, as well as catering and soft furniture purchase preschool children institutions 1.1 2361 Soft inventory code lists: 2361 spending on State and local care and supply of those soft equipment-outfit, including clothing, footwear and bedding accessories as well as the soft equipment and outfit for students, school children and students education service in the hotel kitchen equipment 2362 1.1, dishes and cutlery 1.1 2363 catering expenses code 2363 records: regulations in certain State and local government expenditure in the care and feeding of the occupants, including food preparation, if meals organized other legal persons, soldiers, students, students and students ' nutrition olimpiāž, sports the song and Dance Festival and other events, as well as the catering expenses of children in preschool institutions 1.1 2364 uniforms in the code listing: 2364 expenses uniforms (plus other special outfits) national armed forces, the national police, border guard, State Fire Department and other law enforcement authorities and the ordinary commanding personnel, as well as other government employees for the compensation money Intake 2365 1.1 code 2365 in lists The intake compensation in money: except the employer paid the intake compensation 1.1 General 2369 State and local care and supply of persons required to maintain inventory 1.1 2370 teaching aids and materials code: 2370 records: various AIDS, stationery and drawing materials and accessories, equipment for practice teaching institutions, pre-school educational institutions, ārpusģimen of child care institutions, health care facilities and other childcare institutions; education programs: classroom magazine form, diploma, certificate, certificate students, ieskaiš and other forms of training institutions; trainings of test animals used 1.1 2380 materials and Specific inventory code lists: 2380 specific materials and equipment, regardless of the value 1.1 1.1 2381 2382 military ammunition technical code 2382 records: expenditure on military equipment, weapons and the Ministry of the Interior system of the Ministry of defence institutions 1.1 General specific 2389 materials and inventory code lists: 2389 other specific materials and equipment that is not listed in the codes and 2381 2382 1.1 2390 other goods

 
 

Code 2390 records: the State material reserves and restore needs, as well as other not classified above, the purchase of goods 1.1 2400 books and journals in the code listing: 2400: textbooks, books in the public library network, training institutions, health care institutions and other institutions, including the armed forces, libraries; Library Fund includes magazines and editions, periodicals relating to the nature of the institution (libraries, schools) 1.1 1.1 2410 2420 textbook library books and journals 1.1 other 2490 books and journals in the code listing: 2430 other books, magazines and periodicals, which are not mentioned in the codes and 2410 2420 2500 budget authorities 1.1 tax payments in code lists: 2500 taxes paid in State and local government budget institutions independent of the public services provided by the quantity or value. Taxes on the budgetary authority's land, buildings or other structures the ownership or use (including owner populated housing). Taxes on fixed assets (vehicles, machinery, equipment and other fixed assets), the use of these assets can be owned or leased. Taxes on pollution production activities (such as the poisonous gas emissions and harmful fluids or other unwanted substances) 1.1 budgetary authority 2510 tax payments 1.1 the land tax debts 2511 code 2511 records: land tax debt for previous years 1.1 2512 value added tax code 2512 records: the value added tax to the State budget 1.1 2513 real estate tax 1.1 2514 individual income tax (from the insolvent employer employee claim amounts) code 2514 lists : Individual income tax that is withheld from employees ' claims, the approved amount and the payment by the State Agency "insolvency administration" 2515 1.1 natural resources tax, other taxes and 2519 1.1 fees code 2519 records: other taxes and fees paid by the budget authority, property tax debt payments for previous periods, as well as the absence of money for unpaid taxes in time 1.1 2600 current expenditure of European Union structural policies pre-accession financial instruments (hereinafter-ISPA) projects funded within earned (accumulated) interest payments (co-financing of the project) code 2600 records: current expenses, paid from ISPA funded projects received European Union funds earned (accrued) interest payments on investments deposit slips or on account balances and intended to cover eligible costs or additional activities, before making amendments to the relevant financing memorandum 1.1 2700 goods and services policy instruments of the European Union co-financed the project and (or) measure code 2700 lists : National co-financing policy instrument the European Union co-financed the project and (or) measures for services received and goods purchased 1.1 2711 purchased item policy instruments of the European Union co-financed the project and (or) measure 1.1 2712 services received European Union policy instruments the co-financed project and (or) measure 1.3 3000 grants subsidies and subsidies are current unrequited payments which General Government (national and local) or European Union institutions paying resident producers to influence their levels of production, their prices or the cost of factors of production. Other non-market producers can receive other subsidies on production only if those payments depend on general regulations applicable to market and non-market producers. Product subsidies not accepted to record other non-market output. Subsidies granted by the institutions of the European Union, lists only the direct current transfers-resident producer units 1.3 3100 subsidies for agricultural production subsidies to agriculture 3110 1.3 in accordance with the national programme for the co-financing of 3120 1.3 financial support structural reforms in agriculture and rural development (hereinafter SAPARD) 1.3 3140 public co-financing the SAPARD projects municipalities 1.3 other subsidies to agriculture 3190, which cannot be related to codes 3110 3140 3200, 3120 and 1.3 subsidies and grants merchants, except agricultural production, non-governmental organizations and other institutions 1.3 3210 subsidies State and local merchants of various business Subsidy 3220 1.3 areas 1.3 physical culture subsidies 3221 and 3222 1.3 subsidies for sports, theater plays and merchants of the koncertdarbīb 1.3 3223 subsidies for television and radio 1.3 3224 subsidies for social and vocational rehabilitation grants forestry 3225 1.3 1.3 3226 grants temporary community work organizing 1.3 3227 grants health care 1.3 other areas of subsidy 3229 not listed codes 3221 3222 3223 3224, 3225, 3226, 3227, 3230, and 1.3 subsidies to non-governmental organisations of business operators, the grant 3240 1.3 non-governmental organizations and other institutions of the European Union assistance program, policy instruments of the European Union and other foreign financial instruments project co-financed by the and (or) measure 1.3 3241 subsidies operators, non-governmental organizations and other institutions in the framework of the PHARE programme of the European Union means code 3241 lists : Economic operators, non-governmental organizations and other institutions transfer funds within the framework of the PHARE programme of the European Union the means to ensure the implementation of projects under the conditions of economic Subsidy, 3242 1.3 non-governmental organizations and other institutions of the European Union's policy instruments the co-financed project and (or) the implementation of measures listed in the code 3242: merchants, non-governmental organizations and other institutions transfer funds on European Union policy instruments of the co-financed project and (or) implementation of measures to ensure the implementation of the projects and measures under conditions 1.3 expenses from Union 3243-pirmsstrukturāl Fund aid programmes SAPARD funds 1.3 1.3 claims 3244 3245 grants to institutions, organizations and economic operators of other foreign financial instruments the co-financed programmes, projects and (or) measure code 3245 records: merchants, non-governmental organizations and other institutions transfer funds on other foreign financial instruments the co-financed programmes, projects and (or) implementation of measures to ensure the operation of the project under conditions 1.3 repayment institutions 3246 organisations and economic operators in the code lists 3246: a European Union assistance programme and policy instruments of the European Union projects pay off financial resources used by financing from the European Union assistance program and policy instruments of the European Union funds which must be repaid to the organisations, economic operators and other authorities which are not public funded institutions, if the projects were implemented respectively from their means of investment Mērķdotācij 3247 1.3 final beneficiaries (institutions that is not the State budget-funded institutions, organizations and economic operators) ISPA funded projects from earned (accrued) interest payments other subsidies and 3249 1.3 grants from foreign financial assistance, which cannot be attributed to 3241, 3242, codes, 3244 3245, 3246 3243, 3247 1.3 3250 subsidies and market intervention code 3250 records: agricultural expenditure market intervention under the agricultural and rural development Act 1.3 3251 cereal procurement expenditure code 3251 lists Expenditure for purchase of cereals: 1.3 3252 rest with grain market intervention expenditure code 3252 records: with the cereals market intervention expenditure relating to: cereals bought in acceptance, storage, quality, transport and marketing costs 1.3 costs dairy product 3253 procurement code 3253 records: the expenditure for the purchase of milk products 1.3 3254 rest with milk products market intervention expenditure code 3254 records: with the dairy products market intervention expenditure : milk products bought in acceptance, storage, quality, transport and marketing costs 1.3 costs 3255 beef and veal procurement code 3255 records: beef and veal purchases expenses 1.3 other 3256 in beef and veal market intervention expenditure related code 3256 records: the beef and veal market interventions related expenditure: purchased beef and veal acceptance, storage, quality detection , transport and marketing costs 1.3 costs 3257 pork and lamb procurement code 3257 listed: pork and lamb procurement expenses 1.3 3258 rest with pork and mutton market intervention expenditure

 
 

Code listing: 3258 With pork and mutton market interventions related expenditure: pork bought in and sheep meat in the acceptance, storage, quality, transport and marketing expenditure 3259 other 1.3 with agricultural market intervention expenditure related code lists: 3259 other not classified above, with agricultural product market interventions related expenditure grants and grant 3260 1.3 other merchants and organizations 1.3 3270 lead partner's payments to the foreign partners in the code lists the 3270 Lead partner: payments from foreign financial assistance for cooperation partners abroad partner groups in implementing policy instruments of the European Union projects 1.3 3300 subsidies for public transport service operators (on scheduled passenger services) and the grant of subsidies 3400 1.3 transfers expenditure listed in This code to the consolidated budget 1.3 transfers from the Ministry of finance 3410 Sub "unexpected cases" to state a general Transfer of State 3420 1.3 the General State of the general capital fund activity 1.3 other subsidies and 3490 grant transfers from the State on the General State budget 1.3 3900 other subsidies to production code 3900: subsidies, which lists the manufacturers can get due to involvement in production. Other non-market producers of general subsidies on production received for their produce, if government payments are dependent on the overall market and non-market producers is also applicable rules: • compensation or labour subsidies-subsidies that paid for the total estimated wages or total work force, or to specific groups of persons employed (for example, disabled people or the long-term unemployed persons), or about the company organised or funded training scheme;    • subsidies to reduce pollution of the natural-subsidies for some or all of the additional processing costs, to prevent leakage of contaminants in natural 4000 interest expense 1.2 interest is the amount that the customer for a certain period of time to pay the creditor according to the selected financial instrument, without changing the debt principal. For financial assets and liabilities interest payable shall be calculated by applying the reference interest rate in the reporting period in the code lists For credit institutions: 4000 overdrafts at fixed interest rates, additional interest on deposits, which stored longer than anticipated, and payments to certain bond holders which are determined through drawing lots 1.2 4100 interest payments on foreign and international financial institutions 1.2 4110 national budgetary interest payments code 4110 records: Ministry of finance as well as other public authorities, interest payments on loans to foreign and international financial institutions, including credit institutions, municipal budget of 1.2 4120 interest code 4120 lists: local budget interest payments on loans to foreign and international financial institutions, including credit institutions 1.2 4130 interest payments on foreign and international financial institutions from derivative financial instruments result in code 4130 lists: interest flows arising from the net payments between two interest rate swap agreements and (or) future interest rate contract parties 1.2 4200 interest payments to domestic credit institutions 1.2 4210 internal borrowing charges 1.2 4211 State budget borrowing interest payments code 4211 lists: the Ministry of finance, loan interest payments to domestic credit institutions 1.2 4212 national budgetary institutions borrowing interest payments code 4212 accounting: State budget institutions loan interest payments to domestic credit institutions government institutions 1.2 4213 leasing interest code 4213 lists State budget institution loan interest payments to domestic credit institutions for the leasing of municipal budget 4220 1.2 interest charges 1.2 4221 municipal budget institutions borrowing interest payments code 4221 lists: local budget for interest payments to domestic credit institutions 1.2 municipal budget authorities 4222 leasing interest code lists: 4222 municipal budget office leasing interest payments to domestic credit institutions for the leasing 1.2 4230 interest payments to domestic credit institutions from derivative financial instruments result 1.2 rest 4300 interest expenditure listed in This code to the consolidated budget enforcement 1.2 4310 national budgetary interest payments institutions Treasury code 4310 records: public authorities, interest payments on the defaulted Treasury bonds from the Treasury 1.2 4311 national budgetary interest payments the authorities state that, except the State social insurance special budget 1.2 4312 the State social insurance special budget interest payments the Treasury municipal budget of 1.2 4320 interest payments the Treasury code 4320 lists : Municipal budget interest payments on Treasury borrowings taken from the local Treasury and borrowing with Treasury 1.2 4330 through national budgetary interest payments in code lists: 4330 national budgetary interest payments to the State social insurance special budget for deposits and account balances are used in accordance with the agreements concluded by the municipal authorities of 4340 1.2 interest on loans from the municipal budget 2.1 5000 fixed capital formation Code groups apply 5000 sub-codes set out long-term investment purchase use the depreciation, and depreciation, revaluation, disposal and removal from the accounting, disposal, transfer, stocking with the assets concerned in cases of recognition of expenses 2.1 5100 intangible investments in the code 5100 lists: intangible assets, including assets that do not have a physical form and for use of the budgetary authority to ensure compliance or administrative purposes, provision of services, the supply of goods production or, for rental to others, and that the intended use period is longer than one year. Code 5100 apply both intangible investment purchase and Setup, and impairment (depreciation) scrapped 2.1 development measures and 5110 program code 5110 records: in development activities and program costs and expenses, if you know that the project is completed and the results of the project the budget authority will benefit in the future. Development measures and programs are research findings or other knowledge, the use of new (or substantially improved) materials, devices, products, processes, systems or services or development of the production plan prior to commercial production or use. This code also applies to technical developments, the research results of the trial model 2.1 licenses, concessions and 5120 patents, trademarks and similar rights code 5120 records: the license, which is the author's or owner's authorisation for the use with pay laws protect inventions, literary or artistic work. This code applies to concessions, including contracts, under which the State (municipal) passes the legal person for payment it owned rights to natural resources or an economic object for a specified period and conditions. This code shall also apply to patents and design patents, as well as trademarks, service marks and geographical indications, including registered expressions that are used to distinguish the goods or services of other producers or traders of goods and services 2.1 Software code 5121 5121 applied software license purchase and depreciation (amortisation) scrapped 2.1 General licences, 5129 concessions and patents, trade marks and similar rights 2.1 the other intangible investments 5130 code 5130 apply general previously unclassified intangible asset expenses 2.1 5140
The creation of intangible investments code 5140 apply costs which arise, the budgetary authority itself engaging in creation of intangible investment, and directly relevant to the intangible asset creation and preparation of the planned to use to transfer the asset to use 2.1 5160 mineral exploration and other similar non-produced intangible investments code 5160 expenses apply to the oil and natural gas deposits for exploration (mineral location, quantity and quality) the actual trial, measurement costs as well as shipping and other trials related direct costs 2.1 5170 Corporation purchases the resulting goodwill

 
 

Code example the 5170 (company) in the event of acquisition, and this is the value of the acquired company excess over it owned tangible assets value. This code shall also apply to the purchase of the company resulting in goodwill amortization expenses (depreciation) 2.1 code 5200 5200 assets apply to both the acquisition and creation of fixed assets and depreciation (depreciation) scrapped. Assets are the budgetary authority material into assets for the provision of budget authority or administrative purposes, provision of services, the supply of goods production or, for rental to others, and their expected life is longer than one year 2.1 5210 land, building and housing code 5210 applied costs and expenditure on land, buildings and structures, intended for brief use and not intended for sale during the year 2.1 residential buildings code 5211 5211 applied costs and expenses both residential buildings , used, and rental and rental residential buildings. Residential buildings are buildings, from which the area to be at least half used to live. Building-architectural monuments-the costs listed under the application of codes or 5211 5212. Depreciation expenses architectural monuments does not calculate 2.1 5212 non-residential buildings code 5212 applied costs and expenses not residential buildings, which use the same needs as well as rental and rental of non-residential buildings. Non-residential buildings are buildings that are not being used or is intended to be lived in, including the equipment, devices, and equipment that is an integral part of buildings 2.1 5213 Transport construction code 5213 costs and expenditure applied to roads, bridges, overpasses, tunnels, airfields, and airfield runways, rail, track, and other similar objects also harbours and marinas 2.1 5214 land under buildings and structures apply cost code 5214 land acquisition that built the buildings or grounds. Also apply to the courtyard, the garden area and the iebrauktuvj (considered as inseparable components of the House) the acquisition cost of land Cultivated 5215 2.1 code 5215 costs apply to agricultural land, including land for plantations and orchards 2.1 5216 recreation and entertainment in the land use code 5216 applicable costs for the purchase of land which is used for recreation and entertainment (park areas, rest areas, together with the adjacent surface waters) 2.1 5217 other land code 5217 apply cost the rest of the land (not previously classified in the career the territories of the tomb forest land) for purchasing buildings and structures 2.1 5218 code 5218 applied cost and expenditure structures, structures, including construction equipment, devices and equipment, buildings and structures are an integral part of the (water storage structures, drainage systems, communication and power lines, pipelines, water, siltumtraš, sewer networks, sports, recreation and other facilities and buildings) 2.1 5219 other real estate code 5219 apply costs not previously classified in other real estate purchase and depreciation 2.1 5220 technological equipment and machine code 5220 costs apply and expenses for the equipment and machinery used by the budgetary authority for the purposes of its own function, or enforcement services (equipment, measuring equipment, control devices, laboratory and medical equipment) other fixed assets 2.1.1 5230 5230 Code apply to the costs and expenses incurred in such long-term assets such as vehicles, computer, communications and office equipment, library funds, entertainment, literary and artistic works, jewels and precious metals, antiques and other art objects 5231 vehicles, valuables 2.1 code 5231 apply to costs and expenses of such fixed assets as cars, motorcycles, bicycles, trailers, semi-trailers, railroad locomotives and other vehicles holding assets 2.1 5232 code 5232 applied costs and expenses such as stationery for fixed assets furniture, refrigerators, televisions, microwaves, chandeliers and other space equipment 2.1 Library funds code 5233 5233 apply costs which constitute the Foundation of a library book, the microfilm, record- , cassette, disk and other similar items to purchase 2.1 5234 entertainment, literary and artistic originals are code examples apply the cost of 5234, sound recordings, manuscripts, art objects and other similar apply for purchase of precious stones, and precious metals 5235 2.1 code 5235 costs apply for the purchase of precious metals and gems, which are not used in production processes 2.1 5236 ancient and other art objects code 5236 apply cost antique objects, painting , sculptures, and other similar things, recognized as works of art 2.1 5237 another treasure code 5237 apply costs not previously classified other valuables, collections and jewellery for purchase of computer equipment, communication 2.1 5238 and other office machinery code 5238 apply to costs and expenses of long-term assets such as computers, servers, copiers, fax machines, telephones, telephone switchboards and other office machinery 5239 other previously unclassified 2.1 assets Code apply costs other 5239 previously unclassified assets purchase and expense recognition 2.1 the asset creation and 5240 construction in progress code 5240 apply asset creation and unfinished construction costs that relate to a specific object to its entry into operation 2.1 5250 overhaul and reconstruction of biological and underground 5260 2.1 active code costs apply the 5260 long-term assets as the underground assets, permanent plantations (fruit gardens, parks, forests) and other similar assets, with the resurgence and whose value changes grew 2.1 underground active code 5261 5261 apply underground asset acquisition costs for mineral deposits in the studied items below the Earth's surface and is used for 2.1 5262 orchards and other plantations producing regularly in the Code apply to permanent plantings 5262 (Orchard, regularly producing tree and Bush plantations, parks, forests), to restore that value changes as a result of growth and harvest, grow the acquisition cost. Revaluation, this code does not apply to Other biological and 5269 2.1 agricultural assets code 5269 apply overall, not classified above, biological and agricultural assets (parks, forested) acquisition costs 2.1 5270 long-term investments leased assets apply the code 5270 capital investment costs capitalised leased assets and the cost of writing off expenses according to the intended useful life or the remaining lease period of the Capital expenditure 5800 2.1 European Union policy instruments the co-financed project and (or) the implementation of measures and other capital expenditure code 5800 lists : Kapitālo expenditure policy instruments of the European Union co-financed the project and (or) the measures to ensure project and (or) the implementation of measures under the conditions and the other kapitālo expenses 2.1 5810 Capital expenditure policy instruments of the European Union co-financed the project and (or) measures 2.1 5811 Capital expenditure policy instruments of the European Union co-financed the project and (or) the implementation of measures from the State and local budget funds according to the conditions of part 2.1 5812 Capital expenditure policy instruments of the European Union co-financed the project and (or) the implementation of measures of foreign financial assistance features 2.1 5820 Capital expenditure State budget institutions funded by ISPA funded projects from earned (accrued) interest payments 2.1 other capital expenditure 5890 from budget resources, which cannot be related to codes and 5810 5820 1.3 1.3 6200 6000 social benefits social benefits in cash 6210 6211 1.3 1.3 pensions old age pensions disability pensions 6212 1.3 1.3 6213 pension survivor's case, the Supreme Council members 6214 1.3 pension 1.3 6215 pensions under the special decisions 1.3 1.3 6220 6216 retirement pension social insurance benefits 1.3 1.3 6222 6221 sickness benefits maternity benefits in remuneration for the workability of 6223 1.3 loss 1.3 6224 reward for survivors 1.3 6225 death grants 1.3 6226 damages the Chernobyl nuclear power plant (Chernobyl) damage victims 6227 paternity benefit 1.3 code 6227 lists: disability, maternity and sickness special budget expenditure allowance for paternity 1.3 6228 work injury compensation number 6228 lists : Disability, maternity and sickness special budget expenditure reimbursement of work injury benefits Other 6229 1.3

 
 

Code listing: 6229 extra costs and payment of services socially insured persons from work-budget resources and other social security benefits in cash, not listed, 6221, 6222 6223 codes, 6224 and 6225, 6226, 6227, 6228 1.3 6230 national and municipal social benefits and assistance in cash 6231 parental benefits 1.3 1.3 6232 State family benefit 1.3 premium at 6233 State family benefit for a disabled child childbirth 6234 1.3 1.3 6235 State social security benefit 1.3 compensation disabled 6236 with the adaptation of housing related expenses benefit and reward 6237 1.3 guardian and to the rest of the audžuģimen 1.3 6239 benefits and compensation code listing: 6239 burial costs benefits State social security benefit recipients. The State social benefit Chernobyl emergency relief actors and dead Chernobyl emergency relief for families of members. Allowance to compensate transport expenses of the disabled who have mobility difficulties. The special allowance of the State of Latvia's independence in the process as the person the children. Payment of personal expenses long-term social care institution the living person. Compensation of child maintenance from the maintenance guarantee fund. Benefits for adoptive parents (Latvian citizens and permanent residents). The cost of specific objectives and other allowances and compensation, which has not previously been classified in other headings. Compensation officer with a special service rank, if the official performance of their duties, have suffered in the accident and made to health. Benefits of ill children with coeliac disease 6240 employment benefits 1.3 1.3 1.3 6242 6241 unemployment benefits unemployment stipend 1.3 6243 reserve unemployment benefits 1.3 benefits and help the needy 6250 population 1.3 6251 benefits payments 1.3 6252 urban benefits health benefits nutrition 1.3 1.3 6253 6259 other benefits and assistance to the needy population in the code listing: 6259 allowances and assistance to the needy populations not mentioned codes 6251 6253 6252 and 6260, 1.3 guaranteed minimum income benefits 1.3 Other payments 6290 population 1.3 6291 scholarships code: 6291 lists scholarships for university students and vocational training institutions for trainees 1.3 Transport compensation 6292 code: 6292 records of compensation of travel expenses for university students, vocational training institutions for trainees and students 1.3 6293 excess social security contributions refund 1.3 6294 Insolvent employer employee claims code 6294 lists : Expenditure is transferred to the administrator so that by satisfying the insolvent employer to employee claims made to workers in the other classification not 6299 1.3 that grants citizens 1.3 6300 social transfers in kind 1.3 6310 social security compensation code listing: 6310 refund (full or partial) of the beneficiary's own already purchased goods and services 1.3 6320 other social security benefits in kind code 6320 records: social security beneficiaries of the funds allocated for social transfers in kind except for compensation (code 6310). Social transfers in kind may be the residence hospital, dental, glasses, treatment and similar goods and services that directly provides for the beneficiaries 1.3 6330 social assistance benefits in kind in the code 6330 records: social assistance benefits in kind, which are not granted in connection with the social security scheme. Social housing, housing expenses, professional training, the transport price discounts (provided that there is a social purpose) and similar products and services with social risks or needs 1.3 6340 employers ' social transfers in kind code 6340 records: employers ' social transfers in kind 1.3 6350 guaranteed minimum income benefits in kind other benefits 1.3 6400 7000 maintenance expenses abroad, grants and mērķdotācij municipalities of living expenses , own resources, international cooperation in code 7000 records: General Government (State and local) internal maintenance transfers, which include transfers between the different levels of General Government (public administration authorities of level structure, levels of Government, the structure of the State social insurance institutions), excluding taxes, grants and other capital transfers. Transfer group codes used in making budget consolidation, i.e., excluding transfers to and between. Transfer group codes are used in the planning of the budget and (or). In some cases, if it is not possible to plan in advance and include a budget transfer group codes, use them only at the discharge. To transfer codes not included in a group of payments, by State and local authorities carry out the budget, paying for services provided (such as rental of premises, utilities, food services). Making those payments, the recipient will use economic classification code according to the economic nature of the services, while services revenue obtained using code "revenue from fees and other revenue 1.5 7100 State budget expenditure for the maintenance of transfers 1.5 7110 State budget transfer of maintenance expenditure from the State budget to the national special General 1.5 7120 State budget transfer of maintenance expenditure from the State budget on State budget special 1.5 7130 State budget transfer of maintenance expenditure from the State budget to the national public budget of 1.5 7131 budget transfer of maintenance expenditure from the State budget grants from general revenues to the national budget of the Code apply if the 7131, making the transfer in accordance with the signed agreement or legislation, it is necessary to separate the General grants from the general revenues of the State budget 7132 1.5 of maintenance expenditure from the State budget to transfer foreign funds to the financial support of the national General code 7132 apply if you make a transfer in accordance with the signed agreement or the laws or regulations of It is necessary to separate the foreign financial assistance component 1.5 other State budget 7139 maintenance expense transfers from the State budget on State budget State budget of 1.5 7140 maintenance expense transfers from the State budget to the national specialty specific budget 1.5 7200 municipal budget expenditure for the maintenance of transfers 1.5 7210 municipal budget expenditure for transfer to other local governments 1.5 education function of 7211 1.5 7212 cultural function for 1.5 7213 social assistance functions for 1.5 For co-financing projects 7214 1.5 7215 other transfers of other municipalities of maintenance expenditure 7220 1.5 transfers between local authorities of different budget types 1.5 transfer to a special budget 7221 budget 1.5 specific budget 7222 transfers to the General Council, district 7230 1.5 transfer Municipalities 1.5 education function of 7231 from Government grants and mērķdotācij distribution 1.5 the cultural function 7232 from Government grants and mērķdotācij distribution 1.5 7233 road (Street) Fund from the State grant and the distribution of mērķdotācij 1.5 7234 scheduled passenger services from Government grants and mērķdotācij distribution 1.5 the other country 7235 budget allocation and distribution of mērķdotācij transfers 1.5 7236 educational function properly from the district boards funds 1.5 7237 cultural function of District Councils to ensure the funds 1.5 other district councils 7239 transfers to municipalities from the district boards funds 1.5 7240 municipal budget expenditure for the maintenance of transfers from local governments to the General State budget for the maintenance of local budget 7250 1.5 expenditure transfers from local governments to state specific budget special budget of the local government budget Mērķdotācij 7300 1.5 of the code lists the 7300 State budget funds to be granted by the local authorities, to ensure the general public or municipal functions of various municipal 7310 Mērķdotācij 1.5 features 1.5 Mērķdotācij educational measures 7311 1.5 7312 Mērķdotācij cultural measures 1.5 7313 Mērķdotācij health measures 1.5 7314 Mērķdotācij social security measures 1.5 Mērķdotācij local 7315 road (Street) Mērķdotācij of the General Fund of the municipality 1.5 7319 functions except codes 7312, 7311, 7313, 7314 Mērķdotācij municipality, 7315-7320 1.5 European Union programmes financed from the resources of the European Union code 7320 lists: transfer funds to local authorities the European Union funded framework programs of the European Union to ensure the implementation of the projects and their accounting, municipalities 1.5 7321

Mērķdotācij of local authorities within the framework of the PHARE programme of the European Union's funds in the code listing: 7321 municipalities transfer of PHARE programme funds under the PHARE project implementation conditions and akceptētaj of the Cabinet of Ministers of the European Union PHARE 2000 programme "economic and social cohesion" special guidelines 1.5 Mērķdotācij municipalities 7322 ISPA programme from resources of the European Union of municipalities Mērķdotācij 7323 1.5 Cohesion Fund programme from the European Union funds the municipalities Mērķdotācij 7329 1.5 other European Union programmes financed from the resources of the European Union code 7329 lists : Transfer funds to municipalities other European Union programmes financed from the resources of the European Union of municipalities Mērķdotācij 7330 1.5 European Union programmes financed from the State budget funds (State budget co-financing) 1.5 code: 7330 records transfer to local authorities in the State budget investment program financed by the European Union, to ensure the implementation of the projects and their accounting, municipalities municipalities 7331 1.5 Mērķdotācij the framework of the PHARE programme of the State budget funds (State budget co-financing) code 7331 lists Transfer to local authorities in the country: a budget investment of PHARE projects ' economic and social conditions in the region of Latgale "smoothing" and economic and social conditions in the region of Zemgale smoothing ", as well as other PHARE programme funds under the PHARE project implementation conditions and akceptētaj of the Cabinet of Ministers of the European Union PHARE 2000 programme" economic and social cohesion "special guidelines 1.5 municipalities 7335 Mērķdotācij cohesion fund projects financed from the State budget funds (State budget co-financing) code 7335 lists Transfer to local authorities in the country: a budget investment of Cohesion Fund (ISP) for the implementation of projects funded by the municipalities Mērķdotācij 7336 1.5 ISPA funded projects (accumulated) earned interest payments (co-financing of the project) code 7336 lists: transfer funds to local authorities who worked from the ISPA funded projects received European Union funds earned (accrued) interest payments on investments deposit slips or on account balances and are intended to cover eligible costs or additional activity After making amendments to the relevant financing memorandum 1.5 Mērķdotācij of municipalities 7339 other European Union programmes financed from the State budget funds (State budget co-financing) code: 7339 lists the municipalities of the State budget transfer investment other European Union funded programmes to ensure the implementation of the project according to the conditions of the Mērķdotācij municipalities 7340 1.5 scheduled passenger services by coach and bus the rest of the mērķdotācij 7390 1.5 municipalities code 7390 lists : Mērķdotācij municipalities and land-development project development, as well as other transfers to local budgets, grants and others 1.5 7400 transfers to local budgets Code groups apply only subcode 7400 national budgetary authorities for payments of grants to municipalities the municipalities from 1.5 7410 SAPARD programme grants to municipalities for 7420 1.5 EU policy instruments the co-financed project and (or) implementation of measures 1.5 7430 grants administrative and territorial reform law enforcement grant 7440 1.5 personal income tax refund due to the prediction does not grant regional capacity 1.5 7450 promotion of 1.5
7490 other grants and other transfer payment that cannot be related to codes, 7440 7420 7410, 7430, un7450 1.5 7500 maintenance expenditure of the State budget to 1.5 Released State in General 7510 of maintenance expenditure co-financed by European Union funds projects in the code listing: 7510 Released State of the General national budget authorities of the European Union or other foreign policy tools of the co-financed project and (or) in the implementation of the measures carried out and certified maintenance expenditure and subsidies and grants that are funded from the European Union and other foreign parts of co-financing in accordance with the current year's State budget financial management set out in the scheme of repayment of State General 7511 1.5 on national budgetary authorities of the European regional development fund co-financed project and (or) the measures taken in implementation of the maintenance expenses of the national budget Released 1.5 7512 for national budgetary authorities of the European Social Fund co-financed project and (or) the measures taken in implementation of the maintenance expenses of the national budget Released 1.5 7513 on State budgetary authority European agricultural guidance and guarantee fund, guidance section of project co-financed by the and (or) the measures taken in implementation of the maintenance expenses of the national budget Released 7514 1.5 on the State budget authorities fisheries financial instrument for co-financed projects and (or) in the implementation of the measures taken by the living expenses repayment of State General 1.5 7515 on State budget institutions and other bodies of the European Community initiative EQUAL funded projects carried out in living expenses repayment of State General 7516 1.5 on national budgetary authorities of the European Union or other foreign policy tools of the co-financed project and (or) measures taken in maintenance expenses that is not separately classified in this classification 1.5 Released State General 7517 for the European Union or other foreign policy tools of the co-financed project and (or) implementation of measures carried out in subsidies and grants 1.5 Released State in General 7518 on State budgetary authority European agricultural fund for rural development, the European agricultural guarantee fund, the European agricultural guidance and guarantee fund, guarantee section and the European Fisheries Fund co-financed project and (or) the measures taken in implementation of the maintenance expenditure in the State budget of 7520 Released 1.5 in from the European Union's assistance programmes and the European Policy instruments of the Union of Latvian State funds invested financial resources in projects under the Cohesion Fund and the SAPARD programme in the code listing: 7520 Released State in General on the Cohesion Fund (ISP) and the SAPARD projects utilized the resources of the State budget if the Cohesion Fund (ISPA) projects were implemented from State budget resources 1.5 public budget Released 7530 ISPA projects financed from European Union funds received earned (accrued) interest payments code 7530 lists : Repayment of State budget of the European Union received funds earned (accrued) interest payments if the ISPA funded project, which was intended for the implementation of co-financing from the national budget from grants from general revenues, and is completed or completion phase, the interest amount exceeds the awarded grants from general revenue volume 1.4 7600 current payments in the European Community budget for Latvia as a Member State of the European Union must ensure its budget total revenue by participating in the European Communities ' own resources system and making regular payments of own resources. It represents the contributions of traditional own resources, VAT resources, the UK correction and the GNI resource and reserve contributions 1.4 7610 contribution traditional own resources of the European Community budget traditional own resources are the customs duty, import duties on agricultural goods and sugar production levies, which included the European Community budget according to the accounting period concerned the amount actually collected 1.4 7611 duty deposits code 7611 list : Own resources customs duties "contributions" contribution to the Community budget 75% of the customs duties, which the accounting period concerned regulations on Customs payments in accordance with the procedure laid down in the national budget contributions to natural and legal persons which are imported in the Republic of Latvia or out of goods or other objects from (to) States that are not members of the European Union's agricultural Import 7612 1.4 goods code 7612 records: "Import of own resources of agricultural products ' contributions to the European Community budget 75% of the amount of customs duty that the accounting period concerned regulations on Customs payments in accordance with the procedure laid down in the national budget contributions to natural and legal persons which are imported in the Republic of Latvia or exported from agricultural goods from (to) States that are not members of the European Union 1.4 7613 sugar production levies

 
 

Code: own resources accounts 7613 "sugar production levies ' contributions to the European Community budget 75% of sugar production levies, which in the accounting period concerned regulations on sugar production levies in accordance with the procedure laid down in the national budget contributions in Latvia registered the sugar producers, thus taking full financial responsibility for the damage caused each marketing year has been assigned the Latvia production quotas for sugar production in part to sales of over domestically consumed products and the sales price guarantee differentiation, taking into account each company assigned production quota as provided for in the European Community in the sugar common market organisation system 1.4 7620 General contribution to the European Community budget contribution to the general budget of the community in the form of other own resources (traditional own resources) deposit, interest on late payment of own resources in the budget of the European communities, as well as spare 1.4 7621 value added tax resource code 7621 lists : Own resources of value added tax (hereinafter VAT) contributions to the budget of the European communities. This year the amount of the contribution for each Member State of the European Union individually by the European Commission in application of the uniform and binding all Member States the rate of harmonised VAT assessment bases determined according to Community rules. The assessment base to be taken into account for this purpose, each Member State does not exceed 50% of its national income 1.4 7622 GNI resource and reserve code: 7622 records from own resources GNI contributions to the budget of the European communities, as well as the European Union set the margin in relation to the European Community issued loans and loan guarantees in favor of third countries, as well as the emergency aid reserve. GNI contributions are the annual national income at market prices as provided by the European Commission in application of the ESA 95 classification. With the help of this resource will provide the remaining funding of the European Community's budget, which does not provide the rest of the own resources referred to in contributions. National income resource of contribution shall be calculated by applying the national income of all Member States of the amount of the contribution factor, which the European Commission in accordance with the budgetary procedure for the year, taking into account all the other budgetary revenue totals, and applied to each Member State's GNI contributions 1.4 7623 interest code lists: 7623 interest-payments from the State budget in the budget of the European communities, if the Member State in good time and in full do not fulfil their obligations of own resources contributions 1.4 7624 uk correction code 7624 lists : Latvia's contributions to the budget of the European Community, the European Commission carried out calculations to avoid budgetary imbalances for the United Kingdom or negative net balance. United Kingdom European Community budget contribution of more than receiving it. United Kingdom discounts the cost of financing is shared between the other Member States of the European Union according to their proportion in the European Union's total national gross domestic product, with the exception of Germany, the Netherlands, Austria and Sweden, which cost only 1/4 of its uk discount parts, which they should pay. The remaining 3/4 shall be borne by the other Member States 1.4 7630 European Commission funds repaid 1.4 7631 European Commission funded the repayable funds PHARE programmes of the European Commission for refunded 7632 1.4 features cohesion fund programmes 1.4 7639 European Commission funds repaid another policy instrument of the European Union funded programmes 1.4 7700 international cooperation membership fees and 7710 1.4 membership in international institutions and Member 7711 1.4 membership fees for the European Union in international institutions except for code to be included in the cost of 7714 1.4 7712 membership fee and membership fee in other international institutions, except for the contributions to be included in the code 7715 1.4 7713 NATO contributions in the budget code lists: 7713 NATO budget iemaksājamo features that Latvia pay as a NATO Member State contributions 7714 1.4 European Union international institutions in the capital code lists: 7714 contributions to the European Union in international institutions, as a result, Latvia becomes the authorities concerned shareholders and (or) acquiring voting rights 1.4 contributions General 7715 international institutions in the capital code 7715 lists : Contributions to international institutions, as a result, Latvia becomes the authorities concerned shareholders and (or) acquiring voting rights 1.4 other transfers abroad 7720 3.0 8000 losses from Exchange rate fluctuations in the code group and its subcode 8000 apply losses from currency fluctuations. The budget authority shall ensure the analysis by budget type 8100 loss from 3.0 currency fluctuations on foreign financial assistance features 3.0 exchange rate losses 8110 fluctuations in respect of foreign financial assistance General features 3.0 exchange rate losses 8120 fluctuations concerning the specific budget foreign financial assistance features 3.0 exchange rate losses 8130 fluctuations relating to donations and donations of foreign financial assistance budget features 3.0 8140 losses from Exchange rate fluctuations in respect of other foreign financial budget the help features 3.0 8200 losses from Exchange rate fluctuations in respect of budgetary institutions provide paid services, and other products of own revenue loss from 8210 3.0 exchange rate fluctuations in respect of the General authorities, the fees and other revenue own resources 3.0 8220 loss from Exchange rate fluctuations relating to the special budget provided by the authorities of paid services and other means of own revenue loss of 8230 3.0 exchange rate fluctuations in respect of other budgetary institutions provide paid services and other revenue own resources

3.0 8300 loss from Exchange rate fluctuations in respect of the State social insurance special budget revenue loss from 8400 3.0 exchange rate fluctuations relating to the donation and gift funds expenditure Capital transference 2.2 9000, 9000 mērķdotācij code list: capital transfers expenditure and mērķdotācij awarded to finance fixed capital formation. Transfer group codes used in making budget consolidation, i.e., excluding transfers to and between. Transfer group codes used in the planning of the budget and (or). In some cases, if it is not possible to plan in advance and include a budget transfer group codes, use them only at the discharge. To transfer codes not included in a group of payments, by State and local authorities carry out the budget, paying for services provided (such as rental of premises, utilities, food services). Making those payments, the recipient of expenditure used economic classification code according to the economic nature of the services, but the recipient of the proceeds obtained from use code group "revenue from fees and other revenue" 2.2 9100 State budget expenditure of capital transfers to the State budget capital 9110 2.2 expenditure transfers from the State budget to the national specialty of General State budget capital 9120 2.2 expenditure transfers from the State budget to the national specialty budget 2.2 9130 State budget expenditure of capital transfers from the State budget to the municipalities of General 2.20 9140
The State budget expenditure of capital transfers from the State budget on State budget State budget of 2.2 9150 capital transfers expenditure from the State budget to the national specialty specific budget 2.2 9160 State budget capital expenditure transfers from the State budget to local special special budget 2.2 transfer of expenditure Capital 9200 between one local variety of the types of the budget budget transfer to the 9210 2.2 special budget 2.2 9220 specific budget transfer to the general budget of the municipality of 9300 2.2 transfers capital expenditure from the general budget to the municipalities of 2.2 9310 budget transfers capital expenditure from the municipal budget to the national General municipal budget of 2.2 9320 transfers capital expenditure from one municipality to another in the General municipal budget 2.2 9330 municipal budget transfers of capital expenditure from the general budget to the District Council in the municipality of general municipal budget 9400 2.2 transfers capital expenditure from the special budget to a special budget 2.2 9410 municipal budget transfers of capital expenditure from the municipal budget to the national specialty specific budget 2.2 9420 municipal budget transfers of capital expenditure from one municipality to the specific budget other authorities special budget 2.2 9430 municipal budget transfers of capital expenditure from the District Council special budget to the municipal budget special 9500 2.2

Mērķdotācij capital expenditure of local authorities 2.2 Capital expenditure 9510 financed lower-level budgets for capital expenditure 2.2 9520 Mērķdotācij municipalities of cohesion fund projects financed from the State budget funds (public funds) 2.2 Mērķdotācij 9530 capital expenditure the ISPA funded projects to local authorities in the framework of the earned (accrued) interest payments in code lists: 9530 municipalities transfer funds to capital expenditure, which worked from ISPA-funded projects received European Union funds earned (accrued) interest payments on deposit slips or investment account balances and are intended to cover eligible costs or additional activities, before making amendments to the relevant financing memorandum 2.2 9540 Mērķdotācij capital expenditure the ISPA funded projects to local authorities in the framework of payment received and interest (project financing) 2.2 capital expenditure Mērķdotācij 9550 municipalities cohesion fund projects financed from European Union funds 2.2 of Mērķdotācij capital expenditure 9560 municipalities-State budget co-financed by PHARE programme 2.2 capital expenditure Mērķdotācij 9570 municipalities from other foreign financial aid programs , including within the framework of the PHARE programme of the European Union the means of State budget Released 2.2 9600 for the capital expenditure 2.2 Released State in General 9610 of capital expenditure co-financed by European Union funds projects 2.2 Released State in General 9611 on national budgetary authorities of the European regional development fund co-financed project and (or) in the implementation of the measures taken by the capital expenditure 2.2 Released State in General 9612 on national budgetary authorities of the European Social Fund co-financed project and (or) in the implementation of the measures taken by the capital expenditure 2.2 Released State in General 9613 on the State budget authorities from the European agricultural guidance and guarantee fund, guidance section of projects co-financed by the and (or) in the implementation of the measures taken by the capital expenditure 2.2 Released State in General 9614 for the State budget authorities fisheries financial instrument for co-financed projects and (or) in the implementation of the measures taken by the capital expenditure 2.2 Released State in General 9615 on State budgetary authority European agricultural fund for rural development, the European agricultural guarantee fund , The European agricultural guidance and guarantee fund, guarantee section and the European Fisheries Fund co-financed project and (or) in the implementation of the measures taken by the capital expenditure 2.2 Released State in General 9619 on national budgetary authorities of the European Union and other foreign policy tools of the co-financed project and (or) in the implementation of the measures taken by the capital expenditure, which are separately classified in the classification "2. Regulations shall enter into force by 1 January 2007.
Prime Minister a. Halloween Finance Minister o. Spurdziņš