Read the untranslated law here: https://www.vestnesis.lv/ta/id/124833
Cabinet of Ministers Regulations No. 1031 in Riga in 2005 (27 December. 77.10, §) rules on the classification of expenditure in the budget-economic categories are Issued in accordance with the law on budget and financial management article 11 and paragraph 1 of article 43 first paragraph 1. budgetary expenditure by economic classification of CAI categories (classification), applied to the State budget, local budgets, as well as State and municipal budget institutions (hereinafter referred to as the budgetary authority) budget planning, accounting and reporting.
2. A classification of the expense types codified according to economic categories, to provide budget execution analysis, statistical information, compilation and systematic analysis.
3. the classification represents code that matches the nature of expenses (after economic nature) names, code names and code usage explanation (annex).
4. the budgetary authority shall ensure the application of the classification in the planning, accounting and reporting. The use of classification procedures and deadlines determined by the law on the preparation and submission of the report. Local government accounting and reporting rankings only apply to laws and regulations on the reporting and submission of the prescribed amount, but budget-according to your discretion.
5. Be declared unenforceable in the Cabinet of Ministers of March 1, 2005 the rules No. 155 "rules on the classification of expenditure in the budget, according to economic categories" (Latvian journal, 2005, 44, no. 201).
6. the rules shall enter into force by 1 January 2007.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by 1 January 2007.
Annex a Cabinet of 27 December 2005, the Regulation No 1031 budget classification of expenditure categories under the economic code code name 1 2 1000 reward code 1000 records: wages, State social insurance payments, social benefits and compensation pay code 1100 1100 records: the employee's pay, allowances and bonuses. Pay records for all staff of the authority lists for existing employees, as well as natural persons (other natural persons that are not registered as a taxable person (self-employed person)) pay code 1110 1110 records: pay in accordance with the statutory pay systems to be financed from the budget officers confirmed the qualification categories, set the salary and hourly rates, pay soldiers, as well as the salaries of the deposited amounts After a storage deadline the national contributions in general members pay 1111 1112 parliamentary faction, the Commission and the administration staff wages 1113 members of Cabinet, Minister of State and the Parliamentary Secretary of the Ministry pay 1114 civil servants pay 1115 specialized civil servants pay 1119 overall employee pay and bonus code premium 1140 in 1140 records: all types of premium wages for : on the exercise of responsibilities with increased intensity of work conditions for work in specific circumstances, which are associated with increased risk of employee's safety or health, 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 1141 supplement for night work premium for overtime 1142-1143 bonus on special service rank 1144 bonus on retirement of 1145 bonus on working in special circumstances on the job increased Premium 1146-intensity conditions 1147 supplement for additional work in 1148 bonuses and cash prizes, bonuses for management agreement 1149 and 1150 other premium fees natural persons to the legal relations of regulatory basis in the code lists 1150 the remuneration of the staff of the body: or other natural persons that 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) 1160 employees employed abroad and benefits and compensation of officials in the code listing: 1160 salary allowance for service abroad.
The employer's benefit for the spouse (spouse) stay abroad; allowance for the child's stay abroad code code name 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 transfer of use of the property or services provided or paid way , 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 reception, representation costs 1200 national employers ' compulsory social insurance contributions, social benefits and compensation employer 1210 State social security payments code 1210 lists country: employers ' compulsory social insurance contributions 1220 employer social benefits, compensation and other payments 1221 employer social benefits and compensation code 1221 records: employers ' social benefits and compensation from the employer for some time continue to get his employees and other people: the sick-pay, benefits due to accidents at work, redundancy payments in connection with labour relations expiration , the birth of a child, the death of the employee benefits, or their family members or dependants in case of death, leave benefits, compensation, employee travel expenses, work injury compensation, housing allowance, a lump sum payment to employees working abroad and other social benefits 1222 student loans from the budgetary resources allocated to the code list: expenditure in 1222 student loan credit for deletion from the employer (budget authority), including the Ministry of Defence broken down national budget in accordance with the laws and regulations on student loans the deletion from the budgetary resources allocated to 1223 tuition refund code 1223 lists: employer tuition refund of 1224 and employees employed abroad, officials of the social benefits and compensation code listing: Benefits of 1224 service needs to be used in transport costs and travel expenses.
Benefits of employees working abroad for the purchase of household equipment Intake compensation code 1225 1225 records: employers intake compensation money according to the legislation on compensation for the intake, including employees with special ranks, soldiers and prison management in specialized civil servants 1226 compensation for the purchase of the clothing code 1226 records: compensation for the acquisition of the apparel of the national police, the national border guard and security for police officers their duties, not to wear uniforms in accordance with the regulations on compensation for the purchase of clothing 1227 employer expenses for health, life and accident insurance to 1229 other employer social costs not mentioned in the code list in the code 1227 1229: employers ' social costs not mentioned in the code 1227 1230 transactions with the State funded pension scheme products goods and services in 2000 in 2000, the code lists : the value of goods and services, which are used for public services, 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 expenditure Travel and business travel 2100 to 2110 domestic missions and service travel allowance 2111
Code: 2111 accounts days money received by the employee to perform the mission journey inland other missions and 2112 travel expenses code: 2112 records 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 service travel allowance code 2121 2121 lists : daily allowance received by the employee to perform the mission trips abroad 2122 other mission expenses code lists: 2122 All expenses related to the stay (lodging) and path (transport), in accordance with the legislation on mission expenses, travel expenses to leave (from vacation), expenses for life or health insurance during a business trip abroad, membership fee costs, excluding days money services code 2200 2200 lists: all contract work with legal persons and the self-employed that registered as taxpayers on the company's contract, the expenses related to the operation and administration of the institution's buildings, equipment, vehicle electrical systems, apparatus, road maintenance or the current repairs (excluding buildings, structures and roads for overhaul) 2210 mail, telephone and other communications services in the code listing: 2210 All communication expenses 2211 national data transmission network service (the termination of subscription fees the point of installation, connection fees and other expenses) 2219 other communications services in the code listing: 2219 All communications expenditure, with the exception of the national transmission network of data services: telephone subscription fee, local and long distance, telephone speclīnij (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 mail (mail package , telegrams, radio messaging, money transfers, Courier) and other communication services 2220 expenses on public utilities code 2220 records: the budgetary authority expenses for heating, water, electricity, gas and other utilities expenses for heating 2221 2222 expenditure for water and sewage costs for electricity 2229 2223 expenditure on other utilities 2230 with representation, and the institution providing the function to be performed related services code 2230 lists : with the representation of the Authority's operation and function to the provision of services related to representation and 2231 expenses public relations, courses and seminars in code lists: 2231 representation expenses of the official representatives of the other institutions, 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 company contract Code of outside experts in accounting costs: the company 2232 contract 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 registered as a taxpayer 2233 expenditure on transport services 2234 legislation provided for employer health costs to workers in the code lists 2234 : specific legislation that employer costs for health workers – preventive vaccination, special food expenses when working in conditions harmful to health of the Bank Commission, 2236, 2237 foreign service employees working in children's school expenses, compensation of employees working abroad 2238 apartment rent and utilities expense compensation 2239 other with representation, institution-based functions of providing related services in the code listing: 2239 other institutions providing for 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 repair and 2240 institutional maintenance services (excluding 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 renovation; medical and other equipment, the delivery of technical services; the costs of preparation of wood buildings, yards, streets and sidewalks and cleaning and home improvement; sanitation; disinfecting, disinsectisation; washing, social and cultural institutions in the service of sanitary facilities; prisons, border zone barrier installation and service; the costs of other services, which are not mentioned in the above buildings, structures and 2241 space repair 2242 vehicle maintenance and repair code list: 2242 all vehicle maintenance expenses – technical inspection, maintenance, parking fees, insurance, maintenance, throughput and other expenses related to the maintenance of the vehicle when the institution organizes the vehicle use and expenditure on service vehicles – expenses that the Authority pay service providers in accordance with agreements on vehicle service equipment 2243 , inventory and equipment repair, technical service code: 2243 records equipment, inventory and equipment repair and maintenance costs of buildings, structures and 2244 maintenance code 2244 records: building and cleaning, yards, streets, sidewalks, utilities and maintenance for cleaning, carpet, security guards, lift maintenance service expenses and other expenses related to the maintenance of buildings and space vehicles mandatory 2245 civil insurance premiums 2246 road and street repair routine code 2246 lists : road and street repair costs during the rest of the repair work of 2249 and institutional maintenance services in the code listing: 2249 general repair and maintenance services of the institutions, which are not mentioned in the codes 2241 2242 2243 2244, 2245, 2246 2250,, and information technology services in the code listing: 2250 expenses legal persons for computer software development, development and replenishment services, as well as of work carried out in accordance with the budgetary authorities order 2260 rental and hire in code lists 2260 : all costs that are related to fixed asset and inventory rent and lease building, room 2261 and 2262 of the Irish rental vehicle hire code: 2262 accounting expenses related to the rental of vehicles (operational leasing), which also includes fees for insurance, technical inspection, repair, Exchange and storage of tyres, maintenance and other fees legal personality in accordance with the signed agreement, as well as vehicle hire budget authority for the implementation of the land-lease Equipment 2263 2264 and inventory rental and rent the rest of the rental code 2269 2269 lists : other lease expenses, which are not mentioned in the codes, 2261 2262, 2263, 2261 and 2271 2264 2270 other services expenditure on operational activities in the code listing: 2271 State secrecy stated in the object list of the interinstitutional expenditure budget expenditure on scientific research 2273-2274 works the insolvency practitioner remuneration code 2274 records: the expenses of the insolvency practitioner remuneration on the insolvency process of ensuring 2275 features unexpected cases of municipal budgets in code lists 2275 : direct payments to current expenditure of the municipal budget funds for contingencies 2277 current expenses, which cover foreign financial aid resources in your code: 2277 records authorities to 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 material for others not listed in 2279 classification service types in code lists 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 2280 payments for financial services provided the payments on national debt 2281 service code 2281 records: the Ministry of finance, payments to credit rating agencies, commissions, legal fees, payments for account servicing and other expenses associated with public debt management and servicing fees on 2282 used financial derivatives code 2282 lists : payments on financial management, the application of derivative financial instruments for the payment of current charges 2283 municipal debt service in the code listing: 2283 municipal, municipal authorities, the budget Commission payments, legal costs and other expenses associated with the municipal debt management and servicing fees on 2284 municipal use of financial derivatives code 2284 records: municipal authorities, municipal budget payments for financial management, the application of derivative financial instruments for the payment of current local 2285 payments to credit rating agencies 2300 items , materials, energy, goods, Office supplies and equipment, which are not listed in the code 5000 2310 office supplies and equipment office supplies code 2311 2311 records: the functioning of the authority requires the Office supplies (stationery, desk Organizer, plastic shelf, the floppy disk box, document holder) and material costs, including also information transmission and processing equipment (printers, photocopiers, fax machines, and other information transmission and processing facilities) operating (for example , floppy disks, cassettes, ink) 2312 inventory expenses code lists: 2312 functioning of the authority requires inventory 2313 2313 records in Spectērp code: expenditure on the spectērp according to the legislation on fuel and energy for 2320 spectērp material code 2320 lists: expenditure on fuels (coal, gas, petrol, oil products, oil, wood and other fuels), if the authority makes heating themselves, as well as on energy (propellant) 2321 fuel transport fuel 2329 other 2322-2330 energy materials and raw materials for medicine palīgražošan 2340 , chemicals, laboratory supplies, medical equipment, medical instruments, laboratory animals and their maintenance expenses in the code listing: 2340 expenditure on medicines, bacteriological, imūnbioloģisk preparations and dressings funds health care and medical veterinary authorities; expenditure on medicines, first aid kit and features other dressings; expenditure on mineral waters, serums, vaccines, vitamins, disinfectants; the costs of x-ray films, materials analysis, the remuneration of donors; the costs of blood transfusion; expenses for medical instruments; expenditure on scientific research work requires equipment, instruments and materials (including animals, reagents, chemicals, laboratory glassware, scientific works, the medication); the costs of animals blood transfusion stations, to determine the quality of blood preparations; the costs of such medicinal products and medical devices, which are available free of charge to citizens against the doctor for prescription medication, 2341 chemicals, laboratory medicine and medical goods 2342 devices free of charge code: 2342 records legislation in certain drugs and medical devices, which are available free of charge for citizens against doctor recipes 2343 blood purchase code: 2343 records expenses remuneration of donors and blood transfusion 2344 to purchase medical instruments , laboratory animals and their maintenance routine repairs and 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 spare parts, remontmateriāl; expenses; the holding costs of building yards , street and sidewalks for the handling and use of materials and articles; expenditure on social institutions, cultural institutions and other institutions in the handling of troops in the sanitary facilities for the materials used) 2360 public care and supply maintenance for persons in code 2360 records: costs of goods necessary for the prisoners and detainees, the armed forces, hospital patients and other State and local government services, care and maintenance of the existing person, soft equipment, catering.
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 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 2362 kitchen equipment in hotels, dishes and cutlery 2363 catering expenses code: 2363 records legislation in certain State and local government expenditure in the care and feeding of the occupants, including food preparation, where catering is organised by other legal persons, soldiers, students, students and students ' nutrition olimpiāž, sports games, songs and dances and other events as well as catering expenses of children in preschool institutions 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 compensation in cash Intake 2365 code 2365 records: the intake compensation in cash, excluding employer's intake compensation paid in 2369 General State and local care and supply of persons required to maintain inventory 2370 teaching aids and materials Code lists in 2370 : expenses: the various AIDS, pens and drafting supplies, materials and equipment classes, training 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 documentation of training institutions; trainings of test animals used 2380 Specific materials and equipment in the code listing: 2380 specific materials and equipment, regardless of the value of 2381 2382 military munitions technical code 2382 records: expenditure on military equipment, weapons and the Ministry of the Interior system of the Ministry of defence institutions other specific 2389 materials and inventory code lists: 2389 other specific materials and equipment that is not listed in the codes and 2381 2382 2390 2390 other goods code lists : national material reserves and restore needs, as well as other not classified above, the purchase of goods 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 journals and costs; the periodic literature, related to the specific nature of the institution (libraries, schools) 2410 2420 textbook library books and journals 2490 General books and journals in the code listing: 2430 other books, magazines and other periodical literature that is not mentioned in the codes and budget authorities 2410 2420 2500 tax payments in code lists 2500: taxes paid to State and local budget institutions independent of the public services provided by the quantity or value.
Taxes on the budgetary authorities of the land, building or other ownership or use of buildings (including the owner of the urban housing).
Taxes on fixed assets (vehicles, machinery, equipment and other fixed assets), the use of these assets can be owned or leased.
Taxes on production performance of pollution (such as the poisonous gas emissions and harmful fluids or other unwanted substances) 2510 budgetary authority tax payments Under tax debts of 2511
Code: 2511 records land tax debt for previous years 2512 value added tax code 2512 records: the value added tax to the State budget to 2513 real estate tax 2514 individual income tax (from the insolvent employer employee claim amounts) code 2514 records: individual income tax that is withheld from the employee claims approved amounts and payments insolvency administration natural resources tax 2515 2519 other taxes and fees Code 2519 in lists : other taxes and duties by the budget authority, property tax debt payments for previous periods, as well as the absence of money for taxes not paid timely 2600 current expenditure of European Union structural policies pre-accession financial instrument (hereinafter referred to as 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 2700 goods and services in the European Union policy instruments the co-financed project and (or) measures in the code listing: 2700 national co-financing policy instrument the European Union co-financed the project and (or) measures for services received and goods purchased 2711 purchased item policy instruments of the European Union co-financed the project and (or) 2712 measure the services received European Union policy instruments the co-financed project and (or) measure 3000 subsidies and grants subsidies are current unrequited payments which General Government or the institutions of the European Union in charge of resident producers to affect 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 in agricultural production Subsidies 3100 3110 subsidies to agriculture in accordance with the national programme for the co-financing of 3120 financial support structural reforms for agriculture and rural development (SAPARD) 3140 public co-financing the SAPARD projects in municipalities other subsidies to agriculture 3190 3200 grants economic operators, other than agricultural production, public organizations and other institutions 3210 grants State and local merchants 3220 subsidies various business areas of physical culture Subsidies 3221 and 3222 subsidies for sports the theatre, plays and koncertdarbīb the merchants 3223 subsidies for television and radio grants social and 3224 vocational rehabilitation grants forestry 3226 3225 grants temporary community work organizing health care Subsidy 3227 3229 subsidies other areas not mentioned 3221, 3222, 3223 codes 3224, 3225, 3226, 3227 3230 subsidies and public organizations grants economic operators, 3240 public organizations and other institutions of the European Union assistance program The policy of the European Union and other foreign financial instruments project co-financed by the and (or) the measure grants economic operators, 3241 public organizations and other institutions in the framework of the PHARE programme of the European Union means code 3241 lists: business operators, public organizations and other institutions transfer funds within the framework of the PHARE programme of the European Union the means to ensure the implementation of the project according to the conditions of the implementation of the subsidy business operators, 3242 public 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 : economic operators, public organizations and other institutions transfer funds on European Union policy instruments of the co-financed project and (or) the implementation of measures to ensure the implementation of projects and activities under the conditions of implementation of European Union Expenditure 3243-pirmsstrukturāl Fund aid programmes SAPARD funds 3244 3245 insurance reimbursement grants to institutions, organizations and economic operators of other foreign financial instruments the co-financed programmes, projects and (or) measure code 3245 lists : economic operators, public organizations and other institutions transfer funds on other foreign financial instruments the co-financed programmes, projects and (or) the measures to ensure the implementation of the project according to the conditions of implementation of the Refund 3246 institutions, organizations 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 that 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 final beneficiaries (institutions that are not financed by the State budget institutions, organizations and economic operators) ISPA funded projects from earned (accrued) interest payments 3249 overall grant from foreign funds of financial assistance grants market intervention 3250 code 3250 records: agricultural expenditure market intervention under the agricultural and rural development Law 3251 cereal procurement Expenditure code 3251 lists expenditure for purchase of cereals: 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 expenditure expenditure 3253 dairy product procurement code 3253 records: the expenditure for the purchase of milk products the rest with 3254 dairy market intervention expenditure code 3254 records: with the dairy products market intervention expenditure : milk products bought in acceptance, storage, quality, transport and marketing costs 3255 expenditure in the beef and veal procurement code 3255 records: beef and veal costs the rest of the purchase with 3256 the beef and veal market intervention expenditure related code 3256 records: with the beef and veal market interventions related expenditure: purchase of beef and veal in the acceptance, storage, quality, transport and marketing expenditure expenditure pork and 3257 sheep meat procurement code 3257 listed : pork and sheep meat purchases with pork 3258 other expenses and the sheepmeat market intervention expenditure code list: 3258 With pork and sheep meat market interventions related expenditure: pork bought in and sheep meat in the acceptance, storage, quality, transport and marketing expenditure 3259 other agricultural products market intervention expenditure related code lists: 3259 other classification with those of agricultural products market interventions related expenditure grants other businesses 3260 and 3270 lead partner organizations payments to foreign partners in the code lists the 3270 the lead partner's payments from foreign financial assistance for cooperation partners abroad partner groups in implementing policy instruments of the European Union projects 3300 grants economic operators of public transport services (for scheduled passenger services) and the grant of subsidy transference 3400 to 3410 Transfer from the Ministry of finance the sub-programmes "unexpected cases" to state a general Transfer of State General 3420 to the General Fund of the national capital for the operation of the other subsidy and grant 3490 transfer from the State budget on State budget subsidies for the production of another 3900 code 3900 lists : subsidies which producers can get due to involvement in production.
Other non-market producers received other subsidies on production of their products, if government payments are dependent on the overall market and non-market producers is also applicable provisions:
• wage 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;
• grant natural pollution reduction, subsidies for some or all of the additional processing costs, to prevent leakage of contaminants in natural 4000 interest expense interest is the amount that the customer for a certain period of time to pay the creditor according to the chosen 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.
Code: 4000 counts On credit overdrafts at fixed interest rates, additional interest on deposits, which stored longer than intended, and payments to certain bond holders which are determined through drawing lots 4100 interest payments on foreign and international financial institutions 4110 national budgetary interest payments code 4110 records: the Ministry of finance, as well as other public authorities, interest payments on loans to foreign and international financial institutions, including credit institutions local 4120 budget interest payments code 4120 lists : municipal budget interest payments on loans to foreign and international financial institutions, including credit institutions 4130 interest payments on foreign and international financial institutions from derivative financial instruments result in code 4130 lists: interest flows arising from derivative financial instruments and the results to be entered as net of the payments between the two parties involved in the contract, 4131 payments on interest rate swap contracts 4132 payments on future interest rate contracts 4200 interest payments to domestic credit institutions 4210 internal loan interest payments to the State budget borrowing 4211 interest code 4211 lists: the Ministry of finance, loan interest payments to domestic credit institutions government institutions 4212 loan interest payments code 4212 accounting: State budget institutions loan interest payments to domestic credit institutions government institutions 4213 leasing interest code 4213 lists: State budget institutions leasing interest payments to domestic credit institutions for the leasing of municipal budget 4220 interest municipal budget authorities 4221 loan interest payments code 4221 lists : municipal budget loan interest payments to domestic credit institutions 4222 municipal budget office leasing interest code lists: 4222 municipal budget institutions loan interest payments to domestic credit institutions for the leasing 4230 interest payments to domestic credit institutions from derivative financial instruments result 4231 payments on interest rate swap contracts 4232 payments on future interest rate contracts 4300 other interest payments to the State budget authorities 4310 interest payments the Treasury code 4310 lists State budget institution interest payments on Treasury borrowings taken from the Treasury to the State budget authorities 4311 interest payments of the public Treasury, with the exception of State special social insurance budget 4312 State special social insurance budget interest payments the Treasury municipal budget of 4320 interest payments the Treasury code 4320 records: the municipal budget interest payments on Treasury borrowings taken from the local Treasury and borrowing by the Treasury through 4330 national budgetary interest payments code 4330 lists : 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 interest on loans from the municipal budget of 5000 fixed capital formation Code groups apply subcode 5000 long-term investment, acquisition, use, depreciation and depreciation, revaluation, disposal and removal from the accounting, disposal, transfer, stocking with the assets concerned in cases of recognition of expenses intangible assets 5100 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 write-offs of 5110 (amortisation) development measures and 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 5120, concessions and licenses for 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 at a certain time and a certain rules. 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 of a computer code 5121 5121 applied software license purchase and depreciation (amortisation) scrapped the rest of the license, 5129 concessions and patents, trade marks and similar rights other intangible investments 5130 code 5130 apply general previously unclassified expenses of intangible assets intangible assets 5140 creation 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 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 test, the measurement of costs, as well as transport and other trials related direct costs 5170 Corporation for the purchase of the resulting goodwill Code apply 5170 company (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) 5200 5200 Code apply to the fixed asset and 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 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, the housing 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 – cost accounting according to the application of codes or 5211 5212. Depreciation expenses architectural monuments does not calculate 5212 non-residential buildings code 5212 applied costs and expenses incurred in non-residential buildings, which use the same needs, both rented and not rental 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 building 5213 Transport construction code 5213 costs and expenses apply road, bridges, overpasses, tunnels, airfields, and airfield runways, rail, track, and other similar objects, including ports, piers 5214
Land under buildings and structures apply 5214 cost code for the purchase of land on which to build buildings or grounds. Also apply to the courtyard, the garden area and the iebrauktuvj acquisition costs, which are regarded as separable components home not Cultivated the land code 5215 5215 costs apply to purchase of land used for agriculture, including land for plantations and orchards 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) 5217 other land code 5217 apply cost the rest of the land (not previously classified in the career the Tomb area, forest, land and building purchase) 5218 shipbuilding 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) 5219 other real estate code 5219 apply costs not previously classified in other real estate purchase and depreciation 5220 technological equipment and machine code 5220 applied costs and expenses for 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 code 5230 5230 applied costs and expenses for 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, valuables in the vehicle code 5231 5231 applied costs and expenses such as cars for fixed assets , motorcycles, bicycles, trailers, semi-trailers, railroad locomotives and other vehicles 5233 library funds code 5233 apply costs which constitute the Foundation of a library book, microfilm, sound, wide, cassette, disk and other similar items for purchase of entertainment, literary and 5234 art code 5234 apply cost examples, sound recordings, manuscripts, art objects and other similar apply for purchase of precious stones, and precious metals 5235 code 5235 costs apply for purchase of precious metals and gems that are not used in production processes 5236 ancient and other art objects code 5236 apply cost antique objects, paintings, sculptures, and other similar things, recognized as works of art 5237 another treasure code 5237 apply costs not previously classified other valuables, collections and jewelry purchase of hardware, communications and 5238 other Office equipment number 5238 applied costs and expenses such as computers of long-term assets , servers, copiers, fax machines, telephones, telephone switchboards and other office machinery 5239 Previously unclassified code 5239 other fixed assets costs of other previously applied do not classify the purchase of fixed assets and expenditure recognition of fixed assets and 5240 construction in progress code 5240 apply asset creation and unfinished construction costs that relate to a specific object to its commissioning 5250 overhaul and reconstruction of 5260 biological and underground active code costs apply the 5260 long-term assets as the underground assets When permanent plantations (fruit gardens, parks, forests) and other similar assets, with the resurgence and whose value changes as a result of the growing underground 5261 active code 5261 apply underground asset acquisition costs for mineral deposits in the studied items below the Earth's surface and is used for orchards and other 5262 regularly producing plantings Code apply permanent plantings 5262 (Orchard, regularly producing tree and Bush plantations , parks, forests) that features the resurgence and the value changes as a result of growth and harvest, grow the acquisition cost.
Revaluation, this code does not apply to Other biological and 5269 agricultural assets Code apply without other 5269 classified biological and agricultural assets (parks, stands) the acquisition cost of fixed assets leased 5270 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 5300 long-term financial assets (securities, shares) purchase of debt securities purchase 5310 5320 5390 acquisition of shares of other long-term financial assets Capital expenditure 5800 acquisition policies of the European Union tools of the co-financed project and (or) the implementation of measures and other capital expenditure code 5800 records: 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 implementation of other kapitālo expenses 5810 Capital expenditure policy instruments of the European Union co-financed the project and (or) measures 5811 Capital expenditure policy instruments of the European Union co-financed the project and (or) the implementation of measures from the State and municipal budget financing according to the conditions of implementation of Capital expenditure European 5812 Policy instruments the EU co-financed project and (or) the implementation of measures of foreign financial assistance funds for capital expenditure 5820 State budget institutions financed by the ISPA funded projects from earned (accrued) interest payments remaining capital expenditure 5890 from budget 6000 social benefits social benefits in cash 6200 6210 6211 old-age pension invalidity pension 6213 6212 retirement survivor's case, the Supreme Council members 6214 retirement pension after special decision 6215-6216 6220 retirement pension social insurance cash benefits sickness benefit 6222 6221 maternity the benefit is a reward for redundancy, 6223 loss 6224 reward for survivors 6225 death grants damages of 6226 Chernobyl nuclear power plant (hereinafter referred to as the Chernobyl NPP) accident victims as a result of paternity allowance code 6227 6227 lists: disability, maternity and sickness special budget expenditure for the work of the paternity allowance 6228 damage reimbursement code 6228 records: disability, maternity and sickness special budget expenditure reimbursement of work injury 6230 national and municipal social benefits and assistance in cash maternity allowance 6231 6232 State family benefit allowances 6233 at the State family benefit for a disabled child childbirth allowance 6234 6235 State social security allowance for the disabled with housing Compensation 6236 adjustment to cover the expenses related to the Benefits and rewards of 6237 guardian and groves family benefits and Other compensation 6239 code 6239 records: death benefit costs in the 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 killed 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.
The State budget system of the Interior employee, national fire and rescue service specialized in allience civil official, border guards, police and the State security police officers with a special service rank, who, in the course of their duties, suffered injury or impairment of health or caused other damage.
Benefits of ill children with coeliac disease 6240 employment benefits unemployment benefit Unemployed 6241 6242-6243 Fellowship reserve unemployment benefits benefits and help the needy 6250 population 6251 benefits payments 6252 urban benefits health benefits nutrition 6259 6253 General benefits and assistance to needy people in the code listing: 6259 allowances and assistance to the needy population, which is not mentioned in the codes, and guaranteed 6251 6252 6253 6260 minimum income benefits in cash payments by the Other residents 6290 6291 Scholarship code 6291 lists : scholarships for university students and vocational training institutions for trainees travel expenses refund 6292
Code: 6292 records of compensation of travel expenses for university students and vocational training institutions for trainees 6293 excess social security contributions refund 6294 Insolvent employer employee claims code: 6294 accounting expenses, which transferred to the administrator, allowing the insolvent employer to employee claims made to workers not covered in the other classification 6299 grants citizens social transfers in kind 6300 6310 social security compensation code listing: 6310 refund (full or partial) for the same beneficiary if the goods and services purchased 6320 other social security benefits in kind in the code 6320 records: social security beneficiaries of the funds allocated for social transfers in kind, except compensation (code 6310). Social transfers in kind may be the residence hospital, dental, glasses, treatment and similar goods and services that directly assist recipient 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 6340 employers ' social transfers in kind code 6340 records: employers ' social transfers in kind 6350 guaranteed minimum income benefits in kind other benefits Transfer 7000 6400, grants and mērķdotācij, municipality of own resources, the membership fee (current transfers) code 7000 lists : General Government (State and local) internal current 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 7100 public current expenditure budget transfers 7110 State budget transfers current expenditure from the State budget to the national specialty of 7120 General Government current expenditure transfers from the State budget on State budget special 7130 government current expenditure transfers from the State budget on State budget-7131
State budget transfers living expenses from 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 revenue transfers to the State budget 7132 maintenance expenditure from the State budget of foreign financial assistance to State general funds 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 portion of financial assistance other 7139 State budget transfers current expenditure from the State budget on State budget State budget of 7140 current expenditure transfers from the State budget to the national specialty specific budget 7200 municipal budget transfers current expenditure 7210 municipal budget of current expenditure transfers to other Governments for the provision of education function 7211 7212 7213 cultural function to provide social assistance to ensure the function Of co-financing projects 7214-7215 other transfers to other Governments transfers 7220 current expenditure between different local budget types of transfers to General 7221 special budget transfers budget 7222 Special on the 7230 District Council General transfers to the municipalities for the provision of education function 7231 from Government grants and mērķdotācij distribution function of 7232 culture from Government grants and mērķdotācij distribution road (Street) 7233 Fund grant from the State and the distribution of 7234 mērķdotācij scheduled passenger services from Government grants and the rest of the distribution mērķdotācij 7235 State budget grants and mērķdotācij in the distribution of transfers provision of the educational function 7236 of the district Soviet features cultural features of 7237 from the district features the rest of the Soviet District Councils 7239 transfers to municipalities from the district boards funds 7240 municipal budget transfer current expenditure from municipalities to the national budget of the General municipal budget 7250 current expenditure transfers from the municipal budget to the national specialty specific budget Mērķdotācij budget of the municipality of 7300 code 7300 records: the State budget funds allocated to the general budget of the local Government to provide State and local government functions in the various municipalities of the 7310 Mērķdotācij functions in the Mērķdotācij educational measures 7311 7312 Mērķdotācij 7313 Mērķdotācij of cultural activities in health protection measures of Mērķdotācij 7314 social security measures for local road Mērķdotācij 7315 (Street) Mērķdotācij of the other funds in the municipality of 7319 functions except codes 7312, 7311, 7313, 7314, Mērķdotācij municipality of 7315 7320 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 of municipalities municipalities 7321 Mērķdotācij within the framework of the PHARE programme of the European Union means code 7321 lists transfer to municipalities of: the 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 for local authorities in ISPA 7322 Mērķdotācij program from funds of the European Union of municipalities Mērķdotācij 7323 Cohesion Fund programme from the European Union funds to the municipalities of 7329 Mērķdotācij 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 European Union programmes financed from the State budget funds (State budget co-financing) 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 of municipalities municipalities 7331 Mērķdotācij within 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 for municipalities Mērķdotācij 7335 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 financed by ISPA 7336 Mērķdotācij municipalities in the framework of projects funded (cumulative) 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 of authorities Mērķdotācij other 7339 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 implementation of the local government Mērķdotācij 7340 scheduled passenger services by coach and bus the rest of the municipalities mērķdotācij 7390 code lists: Mērķdotācij-7390 municipalities and land-development project development as well as other transfers to local budgets for grants and other transfer 7400 in the municipal budget code groups apply only subcode 7400 State budget authority to make payments to municipalities municipalities grant from 7410 SAPARD programme grants to municipalities for 7420 European Union policy instruments of the co-financed project and (or) implementation of 7430
Grants administrative and territorial reform law enforcement 7440 grant personal income tax refund due to the prediction does not grant regional capacity 7450 promotion 7490 other grants and other transfer for repayment of current expenditure 7500 State budget State budget in Repaying 7510 from second-level intermediate bodies and (or) from the managing authority code 7510 records: Released to public in General from the second-level intermediate bodies and (or) from the managing authority on the national budgetary 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 routine expenditure and subsidies and grants, which 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 the State budget in Repaying 7511 from second-level intermediate bodies and (or) from the managing authority on the national budgetary authorities of the European regional development fund co-financed project and (or) the measures taken in the implementation of current expenditure in the State budget in Repaying 7512 of second-level intermediate bodies and (or) from the managing authority on the national budgetary authorities of the European Social Fund co-financed project and (or) measures taken in the implementation of current expenditure in the State budget in Repaying 7513 from second-level intermediate bodies and (or) from the managing authority on the State budget authorities from the European agricultural guidance and guarantee fund, guidance section of projects co-financed by the and (or) the measures taken in the implementation of current expenditure in the State budget in Repaying 7514 of second-level intermediate bodies and (or) from the managing authority on the State budget authorities fisheries guidance financial instrument project co-financed by the and (or) in the implementation of the measures taken by the current expenditure of the State budget in Repaying 7515 from the managing authority on the State budget authorities and other bodies of the European Community initiative EQUAL in the implementation of projects financed by the current expenditure of the State budget in Repaying 7516 from second-level intermediate bodies and (or) from the managing authority on the national budgetary authorities of the European Union or other foreign policy tools of the co-financed project and (or) in the implementation of the measures taken by the current expenditure that is not separately classified in the classification of State budget in Repaying 7517 from second-level intermediate bodies and (or) from the managing authority on the European Union or other foreign policy tools of the co-financed project and (or) in the implementation of the measures subsidies and grants made repayment of State budget of 7520 from the European Union assistance program and policy instruments of the European Union funds for the Latvian Government 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 the State budget funds of the State budget in Repaying 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 the general revenue, the amount to be repaid to the European Commission 7540 features 7541 European Commission funded the repayable funds PHARE programmes of the European Commission for refunded 7542 funds cohesion fund programmes European Commission 7549 repayable funds other EU policy instruments funded programmes 7600 current payments in the European Community budget for Latvia as a Member State of the EU budget should provide the total income by participating in the European Communities ' own resources system, and using regular the following own resources payments. It represents the contributions of traditional own resources, VAT resources, the UK correction and the GNI resource and reserve contributions 7610 contribution traditional own resources of the European Community budget To traditional own resources plus the customs duty, import duty on agricultural goods and sugar production levies, which in the European Community budget, transfer takes place according to the accounting period concerned 7611 actually collected the amount of customs duty payment 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 import duties on agricultural goods 7612 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 sugar production levies 7613 code 7613 lists: own resources ' 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 sugar manufacturers , 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 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 7620 general contributions to the budget of the European Community, the rest of the contributions to the budget of the European Community in the rest of the same type of resource that is not the traditional own resources, contributions, interest on late payment of own resources in the budget of the European communities, as well as spare 7621 value added tax resources in carrying 7621 code: own resources of value added tax (hereinafter VAT) contributions to the budget of the European communities. This year the volume of contributions, each EU Member State separately by the European Commission in application of the uniform and binding all Member States the rate of consistent sales tax calculation bases established under European Community law. The assessment base to be taken into account for this purpose, each Member State does not exceed 50% of its national income national income 7622 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 national income contributions interest code 7623 7623 accounts: 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 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 more than it receives. The financing of the UK rebate is shared between costs of other EU Member States according to their share in the total gross domestic product of the EU national other than Germany, the Netherlands, Austria and Sweden, which cost only ¼ of its uk discount parts, which they would have to pay. The remaining ¾ shall be borne by the other Member States, international cooperation 7700 7710 membership fees and membership fees in international institutions and 7711 membership fees membership fees for the European Union in international institutions, except for the code to be included in the cost of 7712 7714
Membership fees and membership fees the other international institutions, except for the contributions to be included in the code 7715 7713 contributions to NATO's budget code lists: 7713 NATO budget funds iemaksājamo that Latvia should take as a NATO member contributions to the European Union 7714 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 7715 contributions of other international institutions in the capital code 7715 lists : contributions to international institutions, as a result, Latvia becomes the authorities concerned shareholders and (or) gets to vote the other transfers abroad 7720 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 currency fluctuations on foreign financial assistance funds 8110 loss from Exchange rate fluctuations in respect of foreign financial assistance General features 8120 loss from Exchange rate fluctuations relating to the special budget for foreign financial aid means loss of 8130 exchange rate fluctuations relating to donations and donations of foreign financial assistance budget features 8140 loss from Exchange rate fluctuations in respect of other foreign financial assistance budget means loss of 8200 Exchange rate fluctuations in respect of budgetary institutions provide paid services, and other products of own revenue loss from 8210 exchange rate fluctuations in respect of the General authorities, the fees and other revenue own resources 8220 loss from Exchange rate fluctuations relating to the special budget provided by the authorities of paid services and other revenue own resources 8230 loss from Exchange rate fluctuations in respect of other budgetary institutions provide paid services and other revenue own resources 8300 loss from Exchange rate fluctuations in respect of national the social insurance special budget revenue 8400 loss from Exchange rate fluctuations relating to the donation and gift funds expenditure Capital transfers 9000, 9000 mērķdotācij code list: capital transfers expenditure and mērķdotācij awarded to finance capital formation in the national budgetary transfers 9100 capital expenditure of State budget transfers 9110 capital expenditure from the State budget to the national specialty of 9120 General State budget transfers capital expenditure from the State budget on State budget special 9130 State budget transfers capital expenditure from the State budget to the budget of the local government
9140 State budget transfers capital expenditure from the State budget on State budget State budget of 9150 transfers capital expenditure from the State budget to the national specialty specific budget 9160 State budget transfers capital expenditure from the State budget to local special special budget Capital expenditure transfers 9200 between authorities of different types of budget transfers to the General special 9210 budget special budgetary transfers 9220 on the 9300 general municipal budget transfer to capital expenditure from the general budget of the local government budget transfers 9310 capital expenditure from municipalities on the General State of the General municipal budget 9320 transfers capital expenditure from the municipal budget to the municipalities of general municipal budget transfers 9330 capital expenditure from the general budget to the District Council in the municipality of 9400 general municipal budget transfer to capital expenditure from the special budget to a special budget budget transfer of local 9410 in capital expenditure from the municipal budget to the national specialty specific budget 9420 municipal budget transfer to capital expenditure from the municipal budget to the special municipalities of special budget transfers budget 9430 municipal capital expenditure from the District Council special budget on the special budget for the municipality's capital expenditure Mērķdotācij 9500 local 9510 Capital expenditure is funded under the public investment programme (VIP), the lower-level budgets for capital expenditure Mērķdotācij 9520 municipalities cohesion fund projects financed from the State budget funds (public funds) 9530 Mērķdotācij 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 who worked from the 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 9540 Mērķdotācij capital expenditure financed from the local ISP projects from interest payments received (project financing) 9550 Mērķdotācij capital expenditure authorities of cohesion fund projects financed from European Union funds Mērķdotācij capital expenditure 9560 municipalities – the State budget financing of the PHARE programme
9570 Mērķdotācij capital expenditure authorities from other foreign financial assistance programmes, including within the framework of the PHARE programme of the European Union the means of the State budget in Repaying 9600 from second-level intermediate bodies and (or) managing authorities in the country of Refund applicable 9610 from second-level intermediate bodies and (or) leading authorities 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 of the State budget in Repaying 9611 of second-level intermediate bodies for national budgetary authorities of the European regional development fund project co-financed by the and (or) in the implementation of the measures taken by the capital expenditure of the State budget in Repaying 9612 from second-level intermediate bodies for national budgetary authorities of the European Social Fund co-financed project and (or) in the implementation of the measures taken by the capital expenditure of the State budget in Repaying 9613 from second-level intermediate bodies for national budgetary authorities of 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 of the State budget in Repaying 9614 from second-level intermediate bodies for national budgetary authorities fisheries financial instrument for co-financed projects and (or) in the implementation of the measures taken by the capital expenditure of the State budget in Repaying 9619 from second-level intermediate bodies and (or) from the managing authority on the national budgetary authorities of the European Union and other foreign policy instruments of the co-financed project and (or) in the implementation of the measures taken by the capital expenditure that is not separately classified in this classification the financial Minister o. Spurdziņš
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