Cabinet of Ministers Regulations No. 928 Riga 2006 14 November (pr. No 59 24. §) rules on religious organizations annual reports Issued in accordance with the law "on accounting" in article 13, paragraph 2, of the fourth part of the i. General questions 1. determines the religious organization annual report structure, scope and content, as well as the preparation, testing and submission procedures. 2. Religious organizations whose turnover (revenue) from transactions in the financial year under review more than 25000 dollars, for each financial year, prepare an annual report. The annual report consists of a balance sheet, statement of revenue and expenditure, donations and donations of the report and the annex. If religious organizations turnover (revenue) of economic transactions in the year does not exceed 25000 dollars, the religious organization shall not apply the provisions of chapters II and V be followed, except that rule 12, 13, 14 and 15, and for each financial year, prepare the following parts of the annual report-statement of revenue and expenditure and donations and gifts. 3. Religious organisation in accordance with the laws and regulations on public benefit organization has public good status of the Organization and that the total amount of donations received in the year exceeds the 12minimāl monthly salary, in addition to be prepared and included in the annual report of donations made to General administrative expenditure. This report (with numbers, text or table) provide information on the reporting year received overall donations (donation, the use of objectives which the Treaty does not set), and General donations total use of administrative expenditure as a whole and by type of expenditure, in accordance with the Cabinet of Ministers of 4 January 2005, regulations No 11 "rules on organization of public good administrative expenditure". 4. The annual report to provide a clear idea of religious institutions, their sources and financial position statement on the last day of the year (balance sheet date), as well as its economic transactions, revenue and expenditure statement of the year. 5. the annual report of the Republic of Latvia to use currency-lat and numbers are to be rounded to whole numbers. The annual report shall be prepared in the national language. 6. the balance sheet and the statement of revenue and expenditure shall be drawn up on the basis of this provision in annex 1 and 2 listed schemes and subject to the following conditions: 6.1 items reflect individually in the order specified in the scheme;
6.2. each item indicates the relevant previous year report data;
6.3. items that do not have the numbers, only when the previous year's report have been the item with the amount;
6.4. the scheme with Arabic numerals designated items can be split further, to combine or add new items if such adjustment leads to greater clarity. Combined items detail the annex;
6.5. the items show the respective totals. If you need the details of the total ingredients for further distribution includes the annual accounts;
6.6. the roles of figures based on the entries in the source documents, the accounting records and summaries, as well as to review the closing inventory results. II. preparation of the balance sheet 7. Balance is an integral part of the annual report showing the religious organizations and sources of funds (assets and liabilities) balances at the balance sheet date. Features indicate active balance, but their sources-balance sheet liabilities. The balance sheet total assets must equal the total liabilities of the balance sheet. 8. balance sheet assets indicate the religious organizations being re-classified as well as donations or gifts, inheritance or otherwise received long-term investments and a float. For long-term investment funds considered long use (longer than one year) or invested in property and the durable value exceeding 100 lats. Other features are current assets. 9. The item "intangible investment" indicates the intangible assets net book value (for example, computer programs, residual value if its price does not include the computer purchase costs and the purchase agreement gives you the right to use this software constantly). 10. The item "real estate" indicates the site of the original value, as well as buildings, structures and permanent plantations the remaining value, if any. 11. Under "other assets" and the rest of the vehicle indicate the residual value of the fixed asset. 12. Intangible assets and fixed assets residual value is calculated from their original values minus all value write-downs, also the reporting year and in previous years the report posted annual intangible impairment of investments and asset depreciation amounts calculated in accordance with paragraph 15 of these rules. 13. Intangible assets and fixed assets, the original value shall be determined on the basis of: 13.1. the amount of money that paid for them, if they are bought or created;

13.2. the revenue posting amount if they are received in donation, donation, inheritance or other means. 14. These regulations 9, 10, 11, 12 and 13 of the procedure defined in paragraph does not apply to churches and other religious organizations real estate objects, which are recognised as cultural monuments, as well as ritual objects, art and other values. These religious organizations do not need properties to assess their value in the balance sheet and should not be specified. 15. Annual intangible assets impairment of fixed assets and depreciation amount calculation, usually evenly distributed over the years valid disposal during use, which usually corresponds to the intangible investments or asset tracking unit to the initial value. Intangible investment or asset tracking units valid life years down the religious organization management (governing body). 16. Under "long-term loan" indicates religious organizations loaned the amount of money that the return deadline is later than one year after the balance sheet date, as well as the tenant displays religious organisation of the lease-purchase (financial lease) of the asset given up. 17. Stocks and securities shown in the balance sheet on the basis of the amount of money that paid for them, if they are bought, or revenue posted the amount of money if they are received in donation or gift, legacy or otherwise. In exceptional cases, when the relevant item or types of securities market price is significantly lower than the original book value shown in the balance sheet of a lower value. The difference is scrapped. 18. The item "accounts receivable" indicates the amount of money that a religious organisation is entitled to receive from the other person. If customer debt payable in foreign currency, the amount of the balance sheet conversion in lats in accordance with the Bank of Latvia, the foreign exchange rate at the balance sheet date. After the foreign currency payable in the accounts receivable balance recalculation for the assessment of an increase in local currency (hereinafter referred to as the positive difference) are recorded in revenue, but the reduction in LCY of the evaluation (hereinafter referred to as the negative difference) are written off. 19. The item "cash" indicates religious organizations in the amount of cash and bank accounts into existing non-cash amount. If the Treasury or bank account is the money in foreign currency, the conversion in lats in accordance with the Bank of Latvia, the foreign exchange rate at the balance sheet date. After the foreign currency balance recalculation for the positive difference recorded in the revenue, but the negative difference is scrapped. 20. The balance sheet liabilities indicates religious organizations funds, as well as long-term and short-term Payables. On short-term creditor debts considered them debts payable within one year of the balance sheet date. Debts payable later than one year after the balance sheet date are considered long-term Payables. 21. If the creditor debt payable in foreign currency, the amount of the balance sheet conversion in lats in accordance with the Bank of Latvia, the foreign exchange rate at the balance sheet date. After the foreign currency payable accounts payable balance recalculation for the positive difference in post editions, but the negative margin-revenues. 22. the excess of revenue over expenditure, which also included tax and social payments, including the reserve fund. Excess of expenses over revenue written off from the reserve fund to balance. With this Fund does not cover the expenditure amounts indicate the balance sheet item "Reserve Fund" as a negative number. 23. Religious Organization can build one for unlimited use of the reserve fund or the Fund on the basis of the statutes, Constitution, rules or management (control) decisions to reallocate funds intended for restricted-mērķfondo and inspection. Usually attributed to substantial long-term investment. 24. also Mērķfond when a religious organization has received a donation that consumed only for a specific purpose provided for in the Treaty to reflect the unused balance of the mērķziedojum. 25. the religious institutions and commitments relating to restricted funds accounting for analytical accounting registers record and accounted for separately. Revenue resulting from the restricted fund invested for long-term investing or working capital sales or liquidation, as well as liabilities, such records as the Fund balance. Expenses and losses resulting from restricted funds provided for use or this fund long term investments held or working capital write-down, their sale or liquidation, as well as liabilities, such records as a record reduction in the balance of this Fund. 26. Under "long-term borrowings from credit institutions" indicates that the principal of the loan due date will be later than one year after the balance sheet date, as well as with those loans related interest payments, payment of which is overdue (the-overdue interest payments). 27. The item "other loans" indicates religious organizations long-term loans from other persons, as well as displays on the lease-purchase (financial lease) checked out the asset. 28. The item "short term loans from credit institutions" indicates a loan principal, which will be due one year after the balance sheet date, as well as those associated with loans overdue interest payments. 29. The item "taxes and State social security payments" indicates religious organizations total liabilities in relation to the State budget and municipal budgets of payable taxes and duties, as well as the State social insurance compulsory contributions. 30. The item "other creditors" indicates religious organization obligations to other persons for short-term loans, goods received and services rendered, as well as obligations to employees about their accounts with credit institutions not ieskaitītaj or from the organization which are not paid wages, remuneration or other payments. III. Preparing the statement of revenue and expenditure at 31. the revenue and expenditure account is part of the annual report showing the religious organization revenue, expenses, and the difference in a particular reporting period. The revenue and expenditure account shall cover all revenue and all expenses except: 31.1. asset acquisition, production or installation costs (if not this rule 14, paragraph estate);
31.2. intangible investment securities and the purchase of stocks;

31.3. with cash loans, advances or debt repayment in horse-related expenditure. Revenues and expenses in foreign currency income and expenditure report indicates LCY according to recalculated the Latvian Bank by the foreign exchange rate of the receipt of the revenue or expenditure. 32. Under "donations and gifts received" indicates the year in which a religious organization or a bank account received cash donations or donations received, as well as movable or immovable property (the property) for donations or donations that are evaluated on the basis of cash donations or donations of supporting documents. 33. Under "legacy received" indicates the year of heritage, the money received in the form of movable or immovable property. Treasury heritage is assessed on the basis of religious organizations or in the bank account in the amount of money paid. Legacy of movable or immovable assets shall be assessed on the basis of the acceptance of the inheritance documents. 34. The item "grant" indicates the reference year religious organ of the sation to a bank account the money received appropriations from the State budget or local budgets. 35. The item "income from religious activities" indicates the amount obtained by providing religious services. 36. The item "receivables from operating activities ' indicates the amount calculated from the reference year of the production or sale of goods or the provision of services revenues, if any, minus the trade discount, other discounts granted and this revenue reducing buyer claims the amount, if any, as well as the value added tax and other taxes directly linked to the sale if they are included in the total amount of revenue. If a religious organization in the year sold the products or goods or provided services on credit or deferred payment term, the total amount of revenue also includes revenue that it up to the balance sheet date has not yet been paid. 37. The item "other revenues" indicates the cash proceeds received from insurance reimbursement, compensation, fixed assets, other long-term investment or working capital cash sales and other revenue from financing sources, which are not prohibited by the laws. This item shall also indicate the positive difference resulting from the foreign currency payable in the accounts receivable balance and foreign currency balance converted to LCY, as well as the negative difference resulting from the foreign currency payable in the accounts payable balance conversion of LCY. 38. The item "expenses" total, but with Arabic numerals outlined items by separate types of expenditure indicates the actual use of religious activity in the reference year, as well as religious organisations management, maintenance of the property and other religious organisations or with the same religious practices requires the extraction of revenue expenses relating to the financial year. These items include all this provision as referred to in point 14 religious organisations property acquisition, production or installation costs. 39. The item "material costs" indicates the year of reference being re-classified, consumed by donations or donations received in materials, goods and other items. They are assessed as follows: 39.1. being re-classified consumed by material goods and other items are assessed based on the amount of money that paid for them;
24.4. donations donations received or items is assessed on the basis of the amount that has been posted in revenue;
39.3. in exceptional cases, when the nature of the inventory balance in the previous years have been rated lower than the original book value, they are assessed on the basis of the reference year in existing accounts. 40. The item "salary" indicates the year of reference calculated salary, compensation or other remuneration for comparable payment amount before tax or other statutory deduction of payments (hereinafter referred to as the gross amount). 41. The item "social payments" indicates the year of the report calculated the State social insurance compulsory contribution amounts, calculated the payments provided for in the law, employees disability cases, the gross amount of cash contributions to private pension funds and other social insurance of employees linked to the cash payments. 42. The item "fixed assets and intangible assets depreciation and amortization" indicates the year of reference calculated religious organizations owned or lease-purchase (financial leasing) fixed assets the depreciation amount taken, as well as intangible assets impairment amount. 43. The item "other expenses": 43.1. property insurance and expenses or losses incurred after fixed assets and other long-term investments or liquidation;
43.2. the negative difference resulting from the foreign currency payable in the accounts receivable balance and foreign currency balance converted to LCY, as well as the positive difference resulting from the foreign currency payable in the accounts payable balance conversion of LCY. In exceptional cases, when the balance of the securities at the end of the accounting year rated lower than the original book value, this item indicates the editions called the difference;
43.3. other expenses, including the expenses of other persons received services, room rental, heating, lighting, as well as stationery, postage, telephone, travel expenses, other current expenses, fines, if any, and any other incidental charges. 44. the revenue and expenditure account of the tax items, by type of tax reporting year indicate the estimated amount of tax payments (for example, real estate tax payments on real estate, which the religious organization uses economic activity). 45. The item "difference of revenue and expenditure" indicates the year excess of revenue over expenditure (as a positive number) or the excess of expenses over revenue (as a negative number). IV. Donations and donations of the preparation of the report 46. Donations and donations of the report drawn up on the basis of these provisions specified in annex 3. 47. The item "balance at the beginning of the year," noted in previous years and the dāvinājumo received the amounts received and the donation of the balance or the total of the balance of the value of the gift at the beginning of the financial year. 48. The donation and gift boxes or text for the report provides the following information on donations and donations of donors (if known): 29.9. legal entities established in the tax code and name of the registry;
48.2. foreign legal name, registered office and registration number;
48.3. the natural persons-domestic tax payer (resident)-taxpayer register code (ID number) and name;
30.1. natural persons-foreign tax payer (non-resident)-name, surname, personal identification code and the name of the country. 49. Donations and donations of the columns in the text of the report or the reporting year received donations and donation amount specified by donations and gifts: cash donation or 30.5. donations;
30.6. the financial donation or gift. 50. The item "balance" at the end of the reporting year indicate the number calculated on the item "balance" at the beginning of the year the specified number by adding the item "review of the year donations and gifts received in total" number and taking away under "donations and gifts use total" number. 51. If the donation or gift is a partnership or other contractual arrangements established or natural or legal person without legal personality group rights, regardless of whether that person or group is not registered as a taxable person, the item "other donors". 52. Annex v Annex specifies General information about the religious organization, its activities, the economic and financial situation analysis and explanations on certain balance sheet or statement of revenue and expenditure items, as well as other information, content and extent of which is determined by the religious organization's management. 53. The General information about religious organizations include the following: 53.1. religious organizations, Kuma nosa-confessional affiliation and registered office;
53.2. number and date of registration;
53.3. information on administrative bodies (management and Audit Commission) members, indicating each Member's name, as well as the date of entry into the position. 54. Clarifications on certain balance sheet, statement of revenue and expenditure items provides the following information: 54.1. information on funds: the balance of the year 54.1.1. the beginning and the end;
54.1.2. increase of funds in total in the year and by their formation sources-from the revenue and expenditure account shall calculate the difference between the revenue and expenditure of the funds redistributed or from other sources;
54.1.3. the reduction of the funds in the reporting year and the total breakdown of the reallocation to other directions-funds funds funds held or their values;
54.2. information on taxes and duties: 54.2.1. accounting year and paid the tax by the amount of the levy of taxes and levies;

54.2.2. received tax benefits and allowances granted-for each tax separately, indicating the documents, confirming the right to such incentives and discounts;
54.2.3. data on tax charges, which have not yet fallen due on overdue tax payments and the related increase in principal sum, the delay and the amount of the fine, as well as other parts of the State budget or local budget amounts payable by way of tax-after that the data matching with the tax administration;
54.3. detailed information on all the essential obligations which are not included in the balance sheet, on religious organizations guarantees given (guarantees), as well as the circumstances under which this warranty (guarantee) might occur, specifying the loan amount, interest and payment deadlines. If the loan is secured by the pledge of this fact and indicates which property of the object used as collateral;
54.4. If religious organizations leadership (management authority) has received a salary or remuneration for certain types of expenditure-salary or remuneration amount and an explanation of what type of expenditure reimbursed;
54.5. under the employment contracts of the employees employed average number per year and their wages. The average number of employees that year shall be calculated by adding these employees review on the last day of each month and dividing the sum by the number of months in the year. Vi. examination of the annual report and submission of 55. Religious organizations annual report examined the elected Audit Commission or auditor. 56. not later than 1 March of the following year religious organization shall submit (by post or by courier) to the State revenue service territorial institution (after religious organizations registration site) a copy of the annual report or a copy of the approved by the religious organization management (governing body). That document may be submitted in electronic form and attach a written assurance of its conformity with the original document. VII. final question 57. Declare unenforceable in the Cabinet's august 1, 2000, the provisions of no. 252 "rules for religious organizations annual reports" (Latvian journal, 2000, 278./280.nr.; 2004, nr. 52). 58. in accordance with these rules and be granted religious organizations annual reports for 2006 and subsequent years. Prime Minister a. Halloween Finance Minister o. Spurdziņš annex 1: Cabinet of Ministers of 14 November 2006 regulations No 303 of the balance sheet asset long-term investment.
I. intangible assets.
Ii. Fixed Assets.
1. Real Estate.
2. Other fixed assets.
III. Long-term financial investments.
Long term loans.
Current assets.
I. Item.
1. materials.
2. the goods.
II. Customers.
Iii. Securities.
Iv. Money.
Passive I..
1. the Inspection.
2. Mērķfond.
3. Reserve Fund.
II. Long-term creditors.
1. long-term loans from credit institutions.
2. Other loans.
III. Short-term creditors.
1. Short-term loans from credit institutions.
2. taxes and State social security payments.
3. Other creditors. Minister of finance Spurdziņš o. Annex 2 Cabinet on 14 November 2006, regulations No 303 of the statement of revenue and expenditure of the scheme I received donations and gifts..
II. Testaments received.
III. Grant.
IV. income from religious activities.
V. income from economic activity.
Vi. Other revenue.
VII. Total revenue.
Viii. Expenses.
1. material expenses.
2. Wages.
3. The social insurance payments.
4. Fixed assets and intangible assets depreciation and amortization.
5. Other expenditure.
Ix. Taxes.
X. total expenditure.
XI. the difference between revenue and expenses. Finance Minister o. Spurdziņš annex 3 of the Cabinet of Ministers of 14 November 2006 regulations No 303 donations and donations of the reporting scheme I. Balance at the beginning of the year.
II. The reporting year received donations and gifts.
1. Unlimited use (t.sk. General donations).
1.1. legal entities established in the.
1.2. foreign legal persons.
1.3. Natural persons (residents).
1.4. Natural persons (non-residents).
1.5. Anonymous (unknown) donors and the donor.
1.6. Other contributors.
2. Specific objectives (t.sk. mērķziedojum).
2.1. legal entities established in the.
2.2. foreign legal persons.
2.3. Natural persons (residents).
2.4. Natural persons (non-residents).
2.5. Anonymous (unknown) donors and the donor.
2.6. Other contributors.
III. the use of Donations and donation total.
1. Unlimited use (t.sk. General donations).
1.1. the Religious activities.
1.2. the action for the public good.
1.3. Administrative expenditure.
1.4. General operating expenses.
2. Specific objectives (t.sk. mērķziedojum).
2.1. the Religious activities.
2.2. the operation of the public good.
2.3. Administrative expenditure.
2.4. Other operating expenses.
IV. Balance at the end of the year. Minister of finance Spurdziņš o.