Rules On Trade Union Associations, Foundations And Annual Accounts

Original Language Title: Noteikumi par biedrību, nodibinājumu un arodbiedrību gada pārskatiem

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://www.vestnesis.lv/ta/id/145113

Cabinet of Ministers Regulations No. 808 Riga 2006 (3 October. No 50 11. §) rules on trade union associations, foundations and 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. determine the associations, foundations and trade unions annual report structure, scope and content, as well as the preparation, testing and submission procedures. 2. for each financial year of the society, Foundation and the Trade Union shall prepare an annual report. The annual report consists of a balance sheet, statement of revenue and expenditure, donations and gifts and messages of the report. 3. Society and Foundation, which, in accordance with the laws and regulations on the Organization of the public good has won public good organisation status if it received donations in the year exceeds the total of 12 minimum 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 provides information about the reporting year received general donation (donations, of which the use objectives established in the contract) and its use of the total administrative expenditure overall and by type of expenditure, in accordance with the Cabinet of Ministers of 4 January 2005 determined ating No 11 "rules on organization of public good administrative expenditure". 4. The annual report to provide a clear picture of the society, you establish or trade union funds, their sources and financial position statement on the last day of the year (balance sheet date), as well as the establishment of the society you or trade unions economic transactions, revenue and expenditure statement of the year. 5. the annual report of the Republic of Latvia to use currency-lat, figures from round 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 these schemes and subject to the following nosacīj must: 6.1 items reflect each individual schemes in that order;
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, combine or add new items if such adjustment leads to greater clarity. Combined items detail the report;
6.5. the items show the respective totals. If you need the details of the total ingredients, a more detailed allocation includes annual report;
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 part of the annual report, the establishment of the society, you or the trade unions and their source 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 Association, Foundation or trade unions being re-classified as well as donations or gifts, inheritance or otherwise received in long-term investment and a float. For long-term investment funds considered for long-term use (more than one year) or are invested in durable property. 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 of the contract gives the right to the use of these datorpr gramm constantly). 10. The item "real estate" indicates the site of the original value, as well as buildings, structures and permanent plantations (if any) remaining value. 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 prior years posted annual intangible impairment of investments and asset depreciation amounts. 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 or gift, legacy or otherwise. 14. Annual intangible investment impairment and basic asset depreciation amount calculation, usually evenly distributed over the years valid life disposal – amounts corresponding to the intangible investments or asset tracking unit to the initial value. Intangible investment or asset unit useful economic time (years), Foundation of the society or trade union governing bodies. 15. The item "shares" indicates the Association, Foundation or trade associations participation Corporation, based on the amount of money paid or, if paid by the participation of the investment, the investment assessment. Donations or gifts, inheritance or otherwise received shares are shown in the balance sheet on the basis of the amount of money posted revenue. In exceptional cases, when the shares or stock or market price is considerably lower than the initial revenue posted value shown in the balance sheet these shares or parts of the Exchange or market price. The difference is scrapped. 16. Under "long-term loan" indicates the Association, Foundation or trade unions lent money return deadline later than one year after the balance sheet date, as well as a tenant for the rental with the debt redemption law (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, if the stock or securities in the form of stock market or 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 Association, Foundation or trade unions claims from other persons. 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 the Association, Foundation or unions in existing cash and bank accounts into existing non-cash amount in local currency and foreign currency. 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 Association, Foundation or the Trade Union funds, as well as long-term and short-term Payables. On short-term creditor debts considered 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 the reserve fund does not cover the expenditure amounts indicate the balance sheet item "Reserve Fund" as a negative number. 23. the Association, Foundation or you can create a single Trade Union does not limit its use for Fund-of-funds or reserves, based on statutes or decisions of administrative bodies, this Fund to reallocate funds intended for restricted-mērķfondo and inspection. Usually attributed to substantial long-term investment. 24. Mērķfond also if you have received a donation to a specific goal that consumed only the objectives laid down in the Treaty (hereinafter referred to as mērķziedojum). Specifies the mērķziedojum of the unused balance. 25. the assets and liabilities relating to restricted funds accounting for ERS, analytical accounting registers record and accounted for separately. 26. Revenue derived from the restricted fund for long term investments held or working capital sales or liquidation, as well as sorting a result, the analytical accounting 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, the analytical accounting records as a record reduction in the balance of the Fund. 27. Under "long-term borrowings from credit institutions" indicates a loan principal, which is the due date set 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). 28. The item "other loans" indicates the Union or trade association, Foundation's long-term loans from other persons, as well as its debt for the lease-purchase (financial lease) checked out the asset. 29. 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. 30. the heading "taxes and State social security payments" indicate, Foundation of the society or trade union responsibilities in relation to the total amount of the State budget and municipal budgets of payable taxes and duties, as well as the State social insurance compulsory contributions. 31. The item "other creditors" indicates the Association, Foundation or trade association obligations to other persons for short-term loans, guarantees for goods received and services rendered, as well as obligations to employees about their accounts with credit institutions not ieskaitītaj or from society, you establish or trade unions who are not paid wages, remuneration or other payments. III. Preparing the statement of revenue and expenditure of the 32. the revenue and expenditure account is part of the annual report, the Association, Foundation or revenue, the costs of trade unions and their difference in a particular reporting period. The revenue and expenditure account shall cover all revenue and all expenses except for asset acquisition, production or installation expenses, intangible investment, equity interests, shares, other securities and the purchase of the item, as well as with money lent is damage, advance payments or debt repayment costs. 33. Income and expenditure of foreign exchange revenue and expenditure report indicates LCY according to recalculated the Latvian Bank allocated in the relevant foreign exchange rate of the receipt of the revenue or expense. 34. The item "members money, joining the money and other contributions to the annual" indicates the earned the year (society or trade union, or bank account that paid) membership fees, joining the money and other associations or unions or its members received a membership candidate, members or participants minimum annual payments. 35. Under "donations and gifts received" indicates the year of reference, Foundation of the society or unions or bank account received cash donations or donations received, as well as movable or immovable property (the property) for donations or donations that are assessed, based on the highest donation or gift of supporting documents. 36. The item "the legacy" indicates the year of reference received in the form of inheritance money, movable and immovable property. Treasury heritage is assessed on the basis of Association, Foundation or unions or 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. 37. The item "grant" indicates the year of reference, nodib in the early stage of the society or trade union bank account money received appropriations. 38. The item "receivables from operating activities" indicates dividends received from investments in a corporation. This item shall also indicate the amount that has been calculated from the reference year of the production or sale of goods or the provision of services revenues (if any) net of trade discounts and other discounts granted and this revenue reducing buyer claims 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 the Association, Foundation or a Trade Union 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. 39. The item "other revenues" indicates the cash proceeds received from insurance reimbursement, compensation, fixed assets, other long-term embed game 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. 40. The item "expenses" total, but with Arabic numerals outlined items-by separate types of expenditure specified in the Association, Foundation or labor Union spending in the year's statutory objectives, as well as associations or unions, Foundation management, maintenance of the property and others with the same needs or with the statutory goals and tasks necessary for the implementation of the revenue collection of the expenses relating to the financial year. 41. The item "cash payments" indicate the payments (if any) people by society, which founded and runs to defend social disadvantaged groups of persons and needy individuals and families ' rights and interests, or by the society in relation to the other activities of the public good. This item shall also payments to persons in accordance with the Statute of the Foundation may pay funds from the Foundation. 42. The item "expenditures" indicates the year of reference, being re-classified consumed by donations or donations received in materials, goods and other items. Buy it consumed by material goods and other items are assessed based on the amount of money that paid for them, but a donation or gift items received are assessed based on the amount that has been posted in revenue. 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. 43. The item "salary" is the society, Foundation or unions workers in the year estimated salary, compensation, or other remuneration for comparable payment amount before tax or other statutory deduction of payments (hereinafter referred to as the gross amount). 44. The item "social payments" indicates, in the transfer of the society binājum or trade unions as employers calculated the reference year of the State social insurance compulsory contribution amounts, calculated Act provides for payments to employees in cases of incapacity for work, the gross amount of cash contributions to private pension funds and other social insurance of employees linked to the cash payments. 45. The item "fixed assets and intangible assets depreciation and amortization" indicates the year of reference calculated society, Foundation or trade association owned or lease-purchase (financial leasing) fixed assets the depreciation amount taken, as well as intangible assets impairment amount. 46. The item "other expenses": 46.1. property insurance and expenses or losses incurred after fixed assets and other long-term investments or liquidation;
46.2 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;
46.3. other expenses, including the expenses of other persons received services, room rental, heating, lighting, as well as stationery, postage, telephone, travel, advertising, and other current expenses, fines (if any) and any other incidental charges. 47. 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 the land, as well as for the buildings and structures, foundations or associations concerned is not exempt from the estate tax nekus payments for its buildings and construction sites). 48. The item "difference of revenue and expenditure" indicates the year excess of revenue over expenditure-as a positive number-or excess of expenditure over income- as a negative number. IV. Donations and donations of the preparation of the report 49. Donations and donations of the report drawn up on the basis of this provision of the scheme referred to in annex 3. 50. 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. 51. The donation and gift boxes for the report to be given in the following text messages about donations and donations of donors (if known): 51.1. legal entities established in the code of registry tax payer and name;
51.2. foreign legal name, registered office and number of the information in the register;
51.3. the natural persons-domestic tax payer (resident)-code in the register of taxable persons (identity number), first name and last name;
51.4. natural persons-foreign tax payer (non-resident)-name, surname, personal identification code and the name of the country. 52. 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 52.1. donations;
52.2. the financial donation or gift. 53. 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 the amounts obtained from subtracting under "donations and gifts use total" number. 54. 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". 55. A Trade Union, as well as the society and Foundation, which does not have a public good organization, donations and gifts use statutory goals and tasks, you can specify the total amount of free distribution publications public good activities and other goals and objectives. V. report 56. Report General information about the society, Foundation or labor Union, its statutory goals and objectives, the joint actions and the mistress of the 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 Association, Foundation or the governing bodies of the trade unions. 57. General information about the Association, Foundation or the Trade Union include the following: 57.1. the name and registered office;
57.2. number and date of registration;
57.3. details of governing body members-first name, last name and date of the post;
57.4. methods used for the implementation of the objectives and tasks of the reference year and the difference from the previous reporting years, the methods used;
57.5. main developments in the reference year and development perspective. 58. Explanations on certain balance sheet, statement of revenue and expenditure items provided the following: 58.1. This provision as referred to in point 14 intangible investment and basic features of the original value of the description;
58.2. information on funds: 58.2.1. the accounting year balance at the beginning and the end;
58.2.2. the increase of the funds in the year total and split you in through the formation of sources-from the revenue and expenditure account in the calculation of the difference between the revenue and expenditure of the funds redistributed or from other sources;
58.2.3. reduction of the funds in the year total and split you the directions-redistribution to other funds, funds of funds held by you or used their values;
58.3. information on taxes and duties: in the year 58.3.1. taxes and levies paid distribution of the amount of taxes and levies;
58.3.2. received tax benefits and allowances granted-for each tax separately, indicating the documents, confirming the right to such incentives and discounts;
58.3.3. 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 budgets amounts payable by way of tax-after that the data matching with the tax administration;
58.4. detailed information on all the essential obligations which are not included in the balance sheet of the Association, Foundation or guarantees provided by trade unions (guarantees), as well as the circumstances under which this guarantee (the head of you) might occur. Specifies the amount of the loan, interest and payment deadlines. If the loan is secured by a mortgage, notify and indicates which property of the object used as collateral;
53.6. If the Association, Foundation or the governing bodies of the trade union members have received salary or remuneration for certain types of expenditure-salary or remuneration amount and an explanation of what type of expenses reimbursed. The average number of employees that year shall be calculated by adding up the number of employees of each year on the last day of the month and the amount obtained then being divided by the number of months in the year;
58.6. under the employment contracts of the employees employed average number per year and their wages. 59. The Association, Foundation or a trade union may not share this rule 58.2. for information referred to in subparagraph mērķfond, if such information is in accordance with the statutes or the administrative organ, the decisions considered confi transmitting. Vi. examination of the annual report and submission of 60. Society, Foundation or trade unions annual report examined the economic and financial activities of the audit authority or sworn auditor. 61. No later than 31 March of the following year for the Association, Foundation or trade union shall submit (by post or by courier) to the State revenue service territorial institution (by the Association, Foundation or registered trade unions) and the Registrar of companies a copy of the annual report or a copy of that reply are acceptable in society, Foundation or the governing bodies of the trade unions. That document may be submitted electronically and attach written proof about its conformity with the original document. 62. The Association, Foundation or the governing bodies of the Trade Union is responsible for the preparation of the annual report and the presentation. VII. Closing questions 63. Be declared unenforceable in the Cabinet's august 1, 2000 No. 251, the provisions of the "regulations on public organizations, associations and trade unions annual reports" (Latvian journal, 2000, 278/280.nr.). 64. Under these rules, draw up and submit to the society, Foundation and trade unions annual reports for 2006 and subsequent years. Prime Minister a. Halloween Finance Minister o. Spurdziņš annex 1: Cabinet of 3 October 2006, the Regulation No 808 active balance sheet fixed assets i. intangible assets.
Ii. Fixed Assets.
1. Real Estate.
2. Other fixed assets.
III. Long-term financial investments.
1. Shares.
2. long-term loans.
Current assets i. inventories.
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 the Dee to the authorities. kr
2. Other loans.
III. Short-term creditors.
1. Short-term loans from the Dee to the authorities. kr
2. taxes and social security of the country around šināšan of mandatory contributions.
3. Other creditors. Minister of finance Spurdziņš o. Annex 2 Cabinet of 3 October 2006, the Regulation No 808 statement of revenue and expenditure of the scheme members ' money, I joined money and other annual contributions.
II. The received donations and gifts.
III. The received legacy.
IV. Grant.
V. income from economic activity.
Vi. Other revenue.
VII. Total revenue.
Viii. Expenses.
1. Cash payments to individuals.
2. material expenses.
3. Salary.
4. Social security payments.
5. Fixed assets and intangible assets depreciation and amortization.
6. Other expenditure.
Ix. Taxes.
X. total expenditure.
XI. the difference between revenue and expenses. Finance Minister o. Spurdziņš annex 3 Cabinet of 3 October 2006, the Regulation No 808 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 statutory goals and objectives.
1.1.1. Public good activity.
1.1.2. other goals and tasks.
1.2. Administrative expenditure.
1.3. General operating expenses.
2. Specific objectives (t.sk. mērķziedojum).
2.1. the statutory goals and objectives.
2.1.1. Public good activity.
2.1.2. Other goals and objectives.
2.2. Administrative expenditure.
2.3. General operating expenses.
IV. Balance at the end of the year. Minister of finance Spurdziņš o.