Read the untranslated law here: https://www.vestnesis.lv/ta/id/121889
Cabinet of Ministers Regulations No. 867 in 2005 (15 November. No 66 4) procedure for the budgetary authorities shall keep accounting records are Issued in accordance with the law on budget and financial management 29. the second paragraph of article 1 General questions 1. determines the order in which State and local budget authority (hereinafter referred to as the budgetary authority) shall keep accounting records, providing uniform guiding principles of accounting and accounting chart of accounts, according to the accounting regulatory laws, courts in the European Union but rules, international accounting standards and the international public sector accounting standards.
2. These provisions shall not apply to income tax accounting and financial accounting of the State Treasury.
3. to consistently listed transactions and quality prepared statements, budget institutions accounting records used accounting chart of accounts (annex). Each budget authority according to the type of action used in accounting for the necessary accounts, as well as complement the account detail the analytical accounting, adding extra mark accounting chart of accounts in the account numbers.
2. the items of the financial statements the accounting General principles 2.1. Long-term investment accounting 4. Long-term investment are all types of resources that the budgetary authority intends to use more than a year, as well as all types of assets that pay for more than one year after the balance sheet date.
5. Long-term investments are classified into the following groups: 5.1 intangible assets;
5.2. the asset;
5.3. long-term financial investments.
6. long-term investments are initially recognised at their acquisition or creation (production). The acquisition value is paid in cash, cash equivalents or other forms of remuneration, plus all costs that directly relate to the purchase of long-term investments. The creation of long-term assets (production) costs are costs that directly relate to the establishment and active in preparation for the planned use.
7. The report on the budgetary authority the financial position (balance sheet) (balance sheet) long-term investments indicate the carrying amount (net book value) from the purchase of long-term investments (original) value minus accumulated depreciated fixed assets of you depreciation amortisation intangible investments and expenses impairment.
8. Fixed assets depreciation and intangible investments worth at bass reduction (depreciation) is calculated according to their expected useful life, the initial value of systematically broken down by period, recognises the current period expenditure and recorded as accumulated depreciation (amortisation).
9. If the authority of the budget long-term investment receives no consideration or existing up to this long-term investment not listed include balance sheet, the investment budget assessed the authorities approved by the supervisor to the Commission, if necessary, by the relevant specialists. These professionals assess the investments using generally accepted valuation methods.
10. The value of assessment apply to all active General threshing. Of each reporting period (fiscal year, if the law on reporting unless otherwise specified), or assessed at the end there is no indication that points to a significant reduction in the value of assets. If long-term investment value at the balance sheet date are lower than its carrying amount and the impairment is sustained, long-term investments are assessed according to the lowest value.
11. If the long-term investment value is significantly larger than its acquisition (development, production) value or assessment of the previous year's balance sheet and increase in value is an ongoing, long-term investments concerned may be revalued to a higher value. Long-term investments are revalued the budgetary authority of the Commission approved by the supervisor, if necessary, by the relevant specialists. These professionals assess the investments using generally accepted valuation methods.
12. the increase in value resulting from the long-term contribution of the converter are recognised as long-term investment revaluation reserve. If long-term invested Mama listed depreciation, then, a long-term investment, the converter also adjusted depreciation (amortisation) calculations for the current and future periods.
13. If the long-term contribution to the revalued finds signs of impairment, this reduction is attributed to the long term investment revaluation reserve. Long term investment revaluation reserve can be reduced only for a specific long term asset revaluation reserve, the amount of the reduction. If the revalued assets excluded from the long, long term investment revaluation reserve relating to the assets excluded, recognizes revenues. reporting period
14. Making asset restoration, reconstruction or improvements that extend the useful life of the asset or significantly enhances its status, expenditure is added to the carrying amount of the asset.
15. The costs of maintaining or maintaining the existing asset position, and repaired or edit fixed assets are recognised as expense in the period in which they arose.
16. Purchase of used fixed asset, which can be used for the intended purpose only after reconstruction, improvement or recovery costs, sas adds to the carrying amount of the asset to the extent that the asset's value after you add these costs exceed its replacement requires the equivalent of the value of the fixed asset.
17. Fixed assets that consist of component parts which cannot be used separately accounted for as a single asset.
18. Fixed assets that consist of component parts that can be used separately (for example, the computer system unit, monitor, printer), lists as separate assets.
19. Disposal the disposal of long-term investments in their away records in the working capital.
20. If the long-term investment is liquidated or transferred (sold, altered, or transferred to a capital company invested free of charge, and therefore property rights from property seizure over the property to the beneficiary), or destroyed due to unlawful acts, the budgetary authority off long-term investments, recognizing expenses long term investment accounting (remaining) value.
21. Fixed assets and intangible investments, which are purchased in accordance with the lease conditions, the depreciation (amortisation) invoice follows the same rules as those applicable to the other owned assets in the same group.
22. fixed assets and intangible investments, obtained a lease, does not account in the balance sheet. Such assets are accounted for in a separate accounting zembilanc to the registry. Lease payments recognised expenditure in accordance with the accrual basis, recognizing the expenses in the reporting period in which they are incurred, regardless of cash payment. Future lease payments and the balance sheet is not recorded as liabilities of the zembilanc.
23. If the budget authority, through the investment acquires electronics komercsabied, part of the capital, the acquisition value of it believes the carrying amount of the asset. Before the revalued investment property investment property according to the laws of the State and local divestment.
24. If the budget authority the capital of a capital company acquires, through taxes, capitalized shares acquisition value is capitalized tax value.
25. the budget of the authority balance participation of related and associated corporations kapitālo are assessed and stated in accordance with the cost or equity method.
26. the participation of related and associated corporations of the kapitālo under the cost method of accounting to the acquisition value.
27. the participation of related and associated corporations kapitālo value according to the equity method is determined by multiplying the State (Government) owned part of the investment by the Corporation in the equity value of the investment at the date of acquisition of the shares. If the information about the Corporation's equity value of the investment at the date of acquisition of the part is not available, investment continues to list the value of acquisition up to the date of available after purchasing the first audited accounts of the company capital. Further annual contributions of a revaluation under the equity method.
28. using the equity method, each at the end of the year participation of related and associated corporations kapitālo increases or decreases the responses of the community interests in the value of equity in a corporation over a year through the view of a corporation's annual report contains information. Changes in the value of participation is determined by multiplying the Corporation's audited results for the year with a State or municipality owned part interest.
29. capital shares increase or decrease in value of the Corporation's equity in the year under review as we held for the year or the expenses and changes in long-term financial investments. If a company has negative capital equity value, the budgetary authority to the Corporation reduced to zero in and further losses of the Investment Corporation does not recognize.
30. If the Corporation's equity are changes that were not part of a corporation's gain or loss calculation (revaluation of the assets, which include the Corporation's equity at once), the change in value included in the budget of the authority in the other capital reserves, as well as changes in long-term financial assets.
31. the payment for the use of long-term financial investments the budget revenue in accordance with the relevant legislation. Payments for long-term financial investments are recorded as a reduction of the use of the invested value, if you count shall be carried out in accordance with the equity method. If the records in contribution covered gajam performed according to the cost method, payments received for the use of the shares included in revenue.
32. If the long-term financial investments are sold, the difference between the carrying amount of long-term investments and the value of the consideration received in the hair as a revenue posted or expenses from long-term investments.
33. At the end of the year shall be carried over and is calculated separately for financial investment, which shall not exceed a year from the balance sheet date. Financial investments which may be marketed at any time and plans to realize the next 12 months, indicates how short-term financial investments.
2.2. Working capital accounts 34. Current assets are assets which the budgetary authority intends to use during the year, or pay for a period of one year from the balance sheet date. In respect of current assets also accounts for agricultural items, the national strategic reserve, tēģisk special and military equipment (regardless of the time of use).
35. Current assets are classified into the following groups: 21.8. inventory;
35.3. prepaid expenses and advances for services and projects;
35.4. short-term financial investments;
22.1. the funds;
22.1. to administrate the financing institutions.
36. Current assets originally appraised in accordance with the cost of acquisition or production of NASA. The acquisition cost is calculated on the purchase price plus the expenses associated with the purchase. The production cost shall be calculated by adding the use of raw materials and materials according to the acquisition cost and cost of manufacture of the product. Sales costs do not include the cost of production.
37. the item budget authority are short-term assets provided for in its activity, the expropriation and material and raw material is or will be used in the operating process. The budgetary authority's bookkeeping for stock assessment independently select and apply weighted average price or the "first in, first out" (FIFO) method, light consistency.
38. If items are damaged, completely or partially obsolete, or their selling price is now lower than the acquisition cost, the inventory value is less than the stock acquisition (cost) value.
39. Where the sales value is less than the item value to the acquisition (cost), the budgetary authority items recorded net sales value in the retirement costs of the difference between the acquisition (cost) and net realisable value.
40. If items are used, transferred or written off, the budgetary authority exclude items, the value of the retirement period. Items written off by evaluating in accordance with weighted average prices as or "first in-first out" (FIFO) method.
41. If the item is sold, the sales day lists the customer requirements in the amount of remuneration and the revenues from the sales point, classifying them in accordance with the laws and regulations on classification.
42. the customer requirements, balances are shown in the balance sheet net worth, compare, calculate from the carrying of these requirements to report unsafe (doubtful) debts created stockpiles. Provision requirements form, if there is a risk that the customer does not repay the full amount of the debt.
43. the budget of the authority, which is obstructed by the likelihood of recovery are divided into unsafe (dubious) accounts and bezcerīgo (lost) for DOS. Not secure (doubtful) receivables are amounts of claim receipt options are called into question.
44. Debt, which recovery is not possible because the debtor is eliminated or died or has passed the collection probability due to the exclusion of the balance of the budget authority, the retirement of unsafe (doubtful) debts created stocks or including, where the accrual amount is not sufficient, or if those stocks are not created.
45. At the end of the year the budgetary authority accounting calculation, and carried over a separate indication of the short-term and long-term requirements. Parts of the requirements include short-term amounts that the budgetary authority will reimburse the normal operating cycle or due at the end of the reporting period will not exceed a year from the balance sheet date.
46. Short-term financial investments are investments, which may be marketed at any time and to keep up on the year, as well as long-term financial investments which are intended for sale and which are reclassified as short-term investments. These short-term financial investments financial statements indicate the working capital.
47. Short-term financial investments securities quoted on the stock exchange covered that subject to rate fluctuations recognised exchange, may be estimated by the exchange rate on the balance sheet date. According to the changes in fair value recognised in the revenue or expenses.
48. interest income and loan commitment fees revenue on unused loan amount, payable in the currency of the loan on an accrual basis, recognizing revenues when they earned during the period, regardless of the cash receipt (commitment fees and accrued interest receivable). Money received for the period of a day shall be attributed to the balance sheet previously accumulated interest and commitment fees revenue.
49. At the end of the reporting period, but not less frequently than annually make the loan reimbursement not in risk assessment. Where the risk that the loan will not be repaid or will be repaid in full, the way the savings these shows unsafe amounts of (questionable).
50. If the relevant legislation provides that a loan or part of the loan will not be repaid (deleted), or part of the interest accrued, shall not be forgiven, the amount written off.
51. in the receipt lists the fine zembilanc from the date of the budget authority a legal right to recover the fine. Fines received are recorded as revenue on the day including the budgetary authority's checking account.
52. on receipt of the invoice for the advance payments and deferred it to ating issued pay day records separately as zembilanc's obligations. Each advance payment or deferred expenses lists the analytical.
53. the advance paid shall be classified in the Group of assets for which the advances paid. Advance purchase of assets indicated in the same group as the balance sheet after the transaction records produced in the execution. Separately distributed advances intangible ERS investment, advance purchase of fixed assets, financial investments and advances cash advance items. Other advances are classified together as part of short-term assets.
54. deferred expense account payments included in the issue of recognised wine gastronomy is on an accrual basis, recognizing the period to which they relate. The expenses are recognised when the budget authority has received the service.
55. If the services for which the advance was paid, received by parts or several months, payments deferred expenses lists the appropriate expense account. Expenditure recognised amount is the part of the advance that in proportion to the relevant period.
2.3. The equity accounting for 56. Equity (net assets) is the budgetary authority the remainder of assets after deducting all its liabilities.
57. the equity capital is divided into the following groups: 57.1. the funds;
57.3. the previous financial year results of budget implementation;
57.4. review on the results of the implementation of the budget.
58. the composition of the Fund indicates budget Fund and fixed assets of the institutions of State (municipalities) of the share capital (equity participation) to their account balances will be included in the previous reporting year away budget.
59. the long term investment revaluation reserve formed from the budgetary authority long term asset revaluation.
60. Other reserves recognised when a financial evaluation of the investment under the equity method and the equity of the company are such changes do not indicate the company's profit or loss calculation. The budgetary authority detailed reports explaining changes to the other reserves.
61. The previous financial year and of the results of budget implementation for the year the results of the implementation of the budget accounted for by the budget.
2.4. The accrual accounting 62. the budget of the authority in accordance with the accrual principle recognises provisions for assets and anticipated obligations. Stocks may not build if they arise in connection with the budgetary authority provides social services, for which the direct beneficiaries of this service shall not receive remuneration which is approximately equal to the value of the services provided.
63. Savings assets are unsafe (doubtful) receivables created provisions for receivables the carrying amounts of the adjustments. Accounts receivable in the balance sheet indicates net value, calculated from the values of these assets less unsafe (doubtful) accounts receivable provision created value.
64. The provision proposed commitments are the budgetary authority obligations relating to prior period transactions and is expected or certainly known, but whose amount or due date is not precisely known. If the budgetary authority's current liabilities are likely to be due, the savings anticipated liabilities comprise the balance sheet date.
65. provisions shall be divided into the following groups: 65.1. provisions for assets;
65.2. provisions for expected obligations.
66. the budget authorities, in preparing the financial statements take into account all foreseeable risks and potential losses arising in the current period or previous periods. Provision shall be made in accordance with the accrual basis according to the timing of expenditure pursuant to the precautionary principle, in accordance with the foreseeable expenditure incurred risks.
67. Public institutions can be a general provisions and special provisions. General provisions constitute, if not practically possible to create a special reserve. Special reserve for a specific transaction, an individual assessment of each transaction or business partner.
68. when the general provision is not taken into account receivables, which are created in a special provision. General provisions comprise amounts receivable, without specifying to which transaction or business partners concerned. General provisions can be determined as a percentage of receivables amounts or a percentage of the customer groups with the common features of the debt amount.
69. Creating provisions, their value shall be included in the reporting period. Evaluating accounts receivable not repaid to the risk and concluding that originally created the savings are not required, the budgetary authority reduced stockpiles and their revenue as revenue from provision of unsafe (doubtful) accounts receivable.
70. during the reporting period, if the customer shall repay the debt, which the (deleted) was originally created for the accrual, the budgetary authority reduced the stocks you've created. The reduction in stocks indicate the reporting year in revenue as revenue from declining stocks after debt repayment and accounted for the increase of funds received.
71. the debts, the recovery which is not possible, excluded from the budgetary authority balance retirement savings from unsafe or including the debts of failed mo. If you turn off of the balance, before then provisioned the balance sheet shows the debt written off, reducing the amount of savings you created. Such write-off shall not affect the revenue and expenditure account. If the provision was not created, the debt write off from the accounts receivable and included in the reporting period.
2.5.72. Vendor accounts payable are the budgetary authority the current liabilities (obligations) incurred by past events (business), the settlement of which the budgetary authority will have to use its resources (such as money, the transfer of other assets, provision of services).
73. The vendor shall be classified into the following groups: 73.1. long-term liabilities;
73.2. short-term liabilities.
74. short-term liabilities are liabilities that pay is for a period of one year from the balance sheet date. The balance sheet as long-term and short-term liabilities to creditors individually indicate the following: 74.1. borrowings;
74.2. liabilities advances received (accrued liabilities-short-term only);
46.2. Payables to suppliers and contractors;
74.4. obligations of foreign financial assistance and European Union policy measures;
46.3. settlement on pay and deductions (short – detailed);
74.6. taxes and social security payments (short – detailed);
74.7 at. deferred revenues (short term-details).
75. the reference period (year) at the end of the budget authority and calculated separately for short and long term commitment.
76. The received prepayments for goods or services whose delivery will occur in subsequent periods, the budgetary authority treated as current liabilities advances received, if the goods or services to be supplied is accurate. If the goods or services to be supplied are exactly defined, received prepayment is recorded as deferred revenue.
77. the budget authority of the accrued liabilities for costs relating to the period, but for which the source document (for example, an invoice) to the close of the reporting period has been received to date.
78. deferred revenue accounting revenue for specific services received before the closing date of the reporting period, but in refers to the next periods.
79. The loan interest expenses and payments on obligation granted in Thai, but unused borrowing amounts recorded under the accrual basis, recognizing the expenses in the period in which they are incurred, regardless of whether the money has been paid.
80. the budgetary authority shall accrue and the calculation of interest payments and liabilities under the loan contracts concluded. Calculation of the tus, they remain stable over a recognised as expense in the current period and shown in the balance sheet as accrued liabilities.
81. The amounts of the fines on loans accounted for as spending the day of the transaction the other party incurred legal rights to recover the fine. The budgetary authority records and increased accrued liabilities.
82. the provision of penalties payable accounts in the balance sheet until they are paid or the other party of the transaction no longer have legal rights to enforce the fines. Stocks reverse created, reducing the accumulated fines, and recognize revenue.
83. Borrowing costs are recognised as expenses a day, receive the invoice for services received, or in accordance with the terms of the contract.
84. Assets acquired under leasing conditions recognised as assets and liabilities in the balance sheet against the lessor shall lease closing date of the transaction.
85. The leasing interest expenditure is recognised under accrual basis, recognizing the interest expense in the period in which they are incurred, regardless of whether the money has been paid. On the day of payment of money shall be attributed to the balance sheet background interest obligations.
86. If the payment allocation (financial costs (loan interest) and the reduction of commitments) is not specified in the lease payment stream, financial costs divided by the period of the whole leasing period so as to meet the constant interest rate of the remaining commitments.
87. If payment is made in foreign currency, the conversion of amounts in LCY payment by the Bank of Latvia the official exchange rate of the transaction date. Balance in currency transactions, if not late, at the end of the reporting period the Bank of Latvia at the official exchange rate on the last day of the period, recognizing revenue or expenses from Exchange rate fluctuations.
88. If the lessee in accordance with the Treaty, the monthly lease payments, expenses are recognised on the date when the invoice is received, or in accordance with the terms of the contract for you. If the lease payments under the contract shall be performed less often than once in each period, at the end of the reporting period comprise accruals on lease payments.
89. The revenue for specific services received before the over view period closing date (balance sheet), but refers to the next (accounting period following) periods, indicates the balance sheet liabilities as deferred revenue.
90. deferred revenue lists received foreign financial assistance, the financial aid received, the received donations and donations (money, long-term investment object (with limited usage period) to receive a free of charge, in accordance with the approved procedures for the financing of the European Union's structural funds the allocated financial assistance, in the form of reimbursement of expenditure for long-term investment, the creation of the object of purchase or construction), where, according to at least one of the gift or agreement of the parties agreement : 90.1. received funds for long-term investment object (with limited usage period), or construction;
UR90.2.sa take funds will be spent only in the next financial year (they are intended for certain next year to cover the budget of the authority or enforcement);
90.3. conditions in the event of non-compliance of the received funds must be repaid in the next few years.
91. deferred revenue originally listed received financial aid or financial support include the value of a given reference period, revenue: 91.1. According to long-term investment in the current year's depreciation and write-downs of bass in amounts worth if received financial aid or financial support fully borne by the object's value.
91.2. According to long-term investment in the current year's depreciation and write-downs of the value of the part relating to financial assistance received or financial support, if the received financial aid or financial support covers only part of the object's values;
91.3. If a previous financial aid received in the reference year used to cover or the budgetary authority to ensure compliance function;
91.4. provided that the conditions are met, which in the case of the funds received should be released;
56.9. progressive conditions.
92. the deferred revenue account payments recognised include the revenue and expenditure account on an accrual basis, recognizing revenues in the period to which they relate. Accordingly, revenue is recognised on the date of the budget authority has provided services or supplied for assets in the transaction.
93. Accrued liabilities recognised, if the size of the commitment and payment term are fairly accurately calculated and the degree of uncertainty is much less than the build you. At the end of the reporting period, the budgetary authority entered in the accrued liabilities. Accrued liabilities an amount determined in accordance with the agreements concluded, or by them previous experience on the expenses. The amount recorded in the accrued costs and commitments.
94. There is a potential (future) commitments (commitments rather than not will occur), provisions or accrued liabilities do not comprise, but future liabilities indicates the characteristics of the zembilanc and gives notes to the financial statements.
95. On the day when the budget authority concluded an agreement on the future cost of resources (unlikely that contract terms will be fulfilled), the estimated amount of future commitments identified as zembilanc. When the transaction occurred and the liability for the execution of the work included in the balance sheet, liabilities in the future.
3. the results of the implementation of the budget calculation accounting General principles 3.1. income and expenditure accounts 96. Revenue and expenditure are accounted for on an accrual basis, and our expenses took up recognizing the period when they are incurred, regardless of cash receipt or payment. Revenue and expenditure adjustments permitted only within the reporting period.
97. budget revenue and expenditure of the authority records in accordance with relevant provisions of the rules on the classification of requirements by updating account information in detail, adding extra mark accounting chart of accounts in the account numbers.
98. the revenue in foreign currency accounts in local currency on the date of their recognition. Took our resulting from Exchange rate fluctuations in the revenue recognition and cash on the day of the date of receipt, as revenues or expenses from Exchange rate fluctuations.
99. The proceeds from the supply of services listed, excluding value added tax and discounts directly related to their marketing. The day when the budgetary authority receive the invoice for the services performed or other types do you determine that spending by the budgetary authority in accounting records expenses by classifying them as economic in nature.
100. the Appropriation (grant) award (received) the day of the budget authority recognises revenue from grants received and increase the cash account balance.
101. the budget of the authority for the report period (year) end in accordance with the principle of accrual adjusted revenue recognised for the allotted State budget allocation (grant) for the unused portion (closed budget allocations), as well as reducing cash balances.
102. the Transfer transaction day budget authority that receives a transfer transfer, increasing the cash balance in the current account and recognize revenue from transfers received. The budget authority, which shall carry out the transfer, the transfer reduces the balance in the current account and the expenses of transfer transfers.
103. non-tax revenue is recognised at the date of issue of the invoice sales and requirements. Issuing an invoice for prepayment of tax revenue not there is no justification for the recognition of an asset or liability in the balance sheet. Issued invoices for front pay, registered in accordance with the budgetary authorities of the registration flow of documents.
104. The received donations, donations and legacy records in the active group, recognizing revenue from donations and donations in the value that assess the gifts, donations or legacies.
3.2. the closing of the reporting period records 105. At the end of the reporting period collect accounting information from closing the processes and activities, as well as make sure all accounting procedures (fixed assets and intangible assets depreciation (amor tizācij) calculation, counting, currency rate fluctuations resulting ranked mu or calculation and posting of expenses, accrued income and expenditure calculation and accounting, calculation of stocks and inventories, assets and liabilities of the short-term and long-term determination and accountancy , account closures and results for the year and posting).
106. At the end of the reporting period closed all reporting annual revenue and expenditure account, according to the forecast.
107. When the results of the year, all the revenue and expenditure accounts shall be closed with a balance sheet liability account "for the year the results of the implementation of the budget."
108. The following year, the account "for the year the results of the implementation of the budget" balance shall be carried over to the balance sheet liability account "of the previous reporting year the results of the implementation of the budget."
4. concluding issues 109. budget authorities 2006 report according to these rules.
110. In implementing the accounting records according to these rules, but not later than 31 December 2006 budgetary institutions "account asset fund" and "State (municipalities) share capital (equity participation)" balances shall be carried over to the previous results of the implementation of the budget. Each of the postings made by the budgetary authority according to the budget, which finances the operating authority.
111. until the completion of the SAPARD programme for rural support service of the European Union approved posting of the scheme, in so far as they are not inconsistent with these rules.
112. the budget of the authority, no later than 31 December 2006 provided that the requirements of these regulations the introduction of accounting records and book computer program ing.
113. the rules shall enter into force on January 1, 2006.
Prime Minister, Minister of finance Spurdziņš o. Economic Minister A.r. Kariņš Editorial Note: rules shall enter into force on January 1, 2006.
Annex to the Cabinet of Ministers on 15 November 2005, regulations No 867 accounting chart of accounts and the accounts of the scheme description i. accounts scheme accounts group levels account number name of account 1.
1 2 3 4 5 active 1000 fixed assets intangible assets 1110 1100 development measures and programs, licenses, concessions and 1120 patents, trademarks and similar rights 1121 1122 General computer program licenses 1123 1124 concession patents 1129 other intangible investments right 1130 other intangible assets intangible investments 1140 of 1160 create mineral exploration and other similar non-produced intangible investment Corporation for the purchase of 1170 the resulting goodwill 1180 advance payments for intangible investments 1181 advance payments for development activities and programs
1182 advance payments for licenses, concessions and patents, trademarks and similar rights 1184 advance payments for mineral exploration and other similar non-produced intangible investments 1185 advance payments for intangible assets other intangible assets 1190 accumulated amortization development measures and 1191-1192 in accumulated depreciation Other concessions and licenses, patents, trademarks and similar rights accumulated amortization of other intangible assets 1193-1195 software accumulated amortization accumulated amortization 1196 mineral exploration and other non-produced intangible assets accumulated depreciation
1197 Corporation purchases the resulting goodwill accumulated amortization assets 1210 1200 land, buildings and structures housing 1211 1212 1213 non-residential buildings construction land Transport 1214 under buildings and structures in Cultivated land 1215 1216 leisure and entertainment in the land used for other land 1217 1218 1219 general civil engineering real estate 1220 technological equipment and machinery other fixed assets 1230 1231 1232 farm vehicles fixed assets Library funds 1233 1234 entertainment , literary and artistic originals are precious stones, and precious metals 1235 1236 Antiques and other art objects 1237 1238 another treasure hardware, communication and other office machinery Previously unclassified 1239 other fixed assets fixed assets and 1240 construction in progress 1241 1242 creating fixed assets construction in progress 1260 biological and underground active underground assets 1262 1261 orchards and other plantations of trees producing regularly in 1269 the other biological assets leased 1270 long-term investment assets 1280 advance payments for fixed assets 1281 advances on the ground buildings and premises in 1282, advance payments for technological equipment and machines advance payments for the rest of 1283 assets 1286 advances about biological and underground active 1289 other advance payments for fixed assets accumulated depreciation 1290 1291
Buildings and structures accumulated depreciation 1292 technological equipment and machinery accumulated depreciation of fixed assets that Other 1293 accumulated depreciation of leased 1297 long-term investment assets accumulated depreciation of long-term financial investments 1300 1310 investments Corporation capital participation in 1320 in equity of associated corporation 1330 1331 of long-term loans are long-term loans to affiliated corporations 1332 long-term loans to associated corporations 1339 other long-term loans 1340 long-term financial investments securities 1341 long-term financial investments in securities of Latvia 1342 long-term financial investments in securities of Latvian local 1349 other long-term financial investments in securities
1350 other long-term financial investments long-term financial investments in 1351 in international financial institutions, long-term financial investments in 1352 stock exchange quoted corporations in 1353 equity long-term financial investments in unquoted stock corporation capital requirements on Long-term 1354 level 2 occupational pensions 1355 other long-term claims 1359 other long-term financial investments in Advance of 1380 long-term financial investments current assets 2000 2100 items and Raw materials 2110 2111 materials training , scientific and other purposes 2112 2113 foods, Medicines and medical materials, farm supplies and stationery 2114 accessories 2115 fuel, fuel, grease the machine equipment and 2116 spare parts 2119 2120 Other materials work in progress finished goods 2130 and orders, orders and items for disposal 2131 2132 finished goods inventory and fixed assets disposal Ready orders 2133 2140 agricultural items 2141 work and productive animals to Feed and seed 2149 2142 other agricultural items 2150 strategic reserve 2160 2161 quickly depreciable equipment inventory 2162 clothing, shoes, underwear and bedding 2163 Dedicated military equipment, including arms 2180 advance payments for inventory customers 2300 2310 trade receivables tax claim 2311 2312 General requirements on settlement of claims for specific budget 2313-2314 billing requirements for the rest of the budget settlement 2315 requirements for pension and benefit costs of settlement balances of institutions 2316 dealings with affiliated corporations 2317 dealings with associated corporations 2318 claims against higher and subordinated institutions 2319 other trade receivables debt claims on foreign 2320 financial assistance and European Union policy measures, other than the cohesion fund projects for requirements on the Cohesion Fund 2350-2351 claims against other projects budgets for cohesion fund projects 2352 claims against the European Union on cohesion fund projects claims against contractors for 2353 cohesion fund projects 2360 2370 Overpayments accrued income taxes personal income tax 2371 2372 State social security payments 2373 value added tax other taxes 2379 2380 personnel requirements staff issued 2381 the advance payment on shortages 2382 2389 other claims against the other requirements of staff 2390 2391 claims for overpayment to beneficiaries of social services not classified above General 2399 requirements 2400 prepaid expenses and advances for services and projects 2410 prepaid expenses of foreign financial assistance and European Union policy instrument measures 2411 deferred expenditure cohesion fund projects 2419 other prepaid expenses of foreign financial assistance and European Union policy funded projects and measures 2420 prepaid expenses and advances on services services Advance 2421 2422 prepaid expenses wage settlements 2423 prepaid expenses social settlement 2429 other prepaid expenses short-term financial investments 2500 2510 investments Corporation capital participation of associated corporation 2520 a 2530 capital of short term loans and long term loan short term part 2531 short term loans the twin enterprises 2532 short term loans the associated enterprises other short-term loans 2539 2540 short-term financial investments securities 2541 short-term financial investments in securities of Latvia 2542 short-term financial investments in securities of the Latvian authorities 2549 other short-term financial investments securities 2550 other short-term financial investments short-term financial investments 2551 in international financial institutions, the short-term financial investments 2552 stock exchange quoted corporations capital 2553 short-term financial investments in unquoted stock corporation capital short-term requirements for 2554 level 2 occupational pensions 2559 other short-term financial investments in Advance of 2570 short-term financial investments 2600 2610 Cash Treasury General funds 2612 2611 special budget donations and donations of 2613 to 2614 other funds budget features 2620 accounts or credit Treasury 2621
The General features of the special budget 2622 2623 donations and donations of funds from other budget resources 2624 2630 2631 general funds term deposits with special budget 2632 2633 donations and donations of funds from other budget resources 2634 2670 cash in transit the General features 2672 2671 special budget donations and donations of 2673 to 2674 other funds budget features 2700 2710 the authorities Opened the funding allocations to local public institutions a passive equity 3000 3100 3110 budget funds institutional asset fund national (local) 3120 capital (equity participation) 3300 reserves
3310 long term investment revaluation reserve other reserves 3360 3500 3510 results of the implementation of the budget the previous reporting year the result of the implementation of the budget of the previous financial year 3511 general performance in the previous reporting year 3512 a special discharge result previous year 3513 donations and donations of the results of the implementation of the previous reporting year 3514 other results of the implementation of the budget for the financial year 3520 discharge results 3521 General for the year the results of the implementation of the special year 3522 discharge result 3523 review on donations and donations of the results of the implementation of the Report of 3524 another budget year the results of the implementation of the provisions of the 4000 4100 savings assets accruals 4110 unsecured receivables 4111 stocks trade receivables provision 4112 claims against foreign financial assistance and European Union policy instrument measures 4113 savings claims against personnel Savings loans issued 4114 4119 accruals other accruals 4200 estimated requirements liabilities creditors 5000 5100 5110 long-term liabilities long-term borrowings long-term borrowings from 5111 Latvian credit institutions long-term loans from 5112 Treasury long-term borrowings from foreign 5113 institutions rest 5119 long-term loans 5120 long-term commitment to advances received 5130 long-term trade payables 5150 long-term deferred revenue long-term commitments for structural funds 5160 projects 5161 a long-term commitment to the European Union's structural funds projects 5162 long-term commitment to public funding of structural funds projects long-term commitment of 5163 deposit interest to the structural funds projects long-term commitment towards 5164 contractors for structural funds projects 5165 other long-term liabilities for structural funds projects 5170 a long-term commitment to the European Union cohesion fund projects granted funding long-term 5171 in the context of the European Union cohesion fund projects assigned deposit interest 5172 long-term commitment to national cohesion fund project financing long-term obligations to 5174 contractors on cohesion fund projects 5179 other long-term liabilities on cohesion fund projects 5180
A long-term commitment to the rest of the European Union funded projects 5181 a long-term commitment to the funds of the European Union for the rest of the European Union funded projects 5182 state long-term commitment to funding the rest of the European Union funded projects 5183 a long-term commitment to the rest of the European Union funded project deposit percent long-term liabilities to 5184 contractors for the rest of the European Union funded projects 5190 5191 other long-term liabilities long-term lease liabilities not previously classified 5199 General long-term liabilities short-term liabilities – 5900 5200 5200 5210 short-term loans and long-term borrowing short part 5211 short-term loans from credit institutions of Latvia 5212 short-term loans from the Treasury 5213 short-term loans from foreign institutions 5219 other short-term loans and long-term borrowings short-term portion of short-term liabilities to 5300 5310 suppliers and contractors 5311 liabilities to suppliers and contractors in the context of the general settlement 5312-5313 commitments on specific budget accounts for another budget 5314 settlement 5315 liabilities for pension and benefit costs of settlement balances of institutions liabilities to affiliated 5316 corporations 5317 liabilities to associated enterprises
5318 obligations towards higher and subordinated institutions not previously classified in 5319 other liabilities to suppliers and contractors 5400 5410 short-term liabilities advances received 5420 5500 accrued liabilities current liabilities on foreign financial assistance and European Union policy instrument measures the short-term liabilities on 5520 cohesion fund projects 5521 short-term liabilities on the European Union cohesion fund projects granted funding short-term liabilities on 5522 national cohesion fund project funding short-term liabilities on 5523 cohesion fund project deposit interest on short-term 5524 obligations to the contractors on cohesion fund projects 5525 other short-term liabilities on cohesion fund projects in the context of the structural funds 5540 short-term projects 5541 short-term liabilities on the European Union structural funds projects 5542 short-term liabilities for State funding of the structural funds projects on 5543 short-term liabilities deposit interest to the structural funds projects 5544 short-term obligations to the contractors for structural projects 5545 other short-term liabilities for structural funds projects for other short-term liabilities 5550 European funded projects 5551 short-term liabilities on European Union funding the rest of the European Union funded projects 5552 short-term liabilities of the national funding for the rest of the European Union funded projects Short on 5553 global European Union funded project deposit percent short-term liabilities to 5554 contractors for the rest of the European Union funded projects 5600 Settlement on pay and deductions (excluding taxes) settlement 5610 wage settlements for 5611 pay the current month Billing on 5612 deposited pay settlements for withholding of 5620 wage (excluding taxes) after deductions 5621 injunctions 5622
Billing for insurance other deductions 5700 5720 5629 taxes and social security payments to individual income tax 5721 5722 State social security payments 5723 5729 value added tax other taxes other short-term liabilities 5800 5810 5811 other obligations to staff on grants 5813 5812 Settlement obligations on security and received other funds 5814 short-term lease liabilities liabilities to 5815 for a budget shortfall for the rest of the detected 5819 short-term liabilities deferred revenues 5900 5910 5911 deferred income for services
5912 calculated but not paid out pensions and benefits 5913 deferred income European Union funded projects 5914 deferred income on donations and gifts received 5919 other deferred revenue income and expenditure expenditure 8000 7000 6000 revenue miscellaneous revenue and expenses financial revenue 8100 8110 income from Exchange rate fluctuations of the exchange rates Applicable 8111 fluctuations in revenue 8112 specific budget exchange rate fluctuations in revenue donations and donations of 8113 currency rate fluctuations 8114 other revenue budget exchange rate fluctuations in revenue 8120
Interest revenue interest revenue General 8121 8122 special interest budget revenue donations and donations of 8123 interest receivable other 8124 budget interest receivable other interest income 8125 8130 proceeds from the sale of shares, securities trading and revenue from investment revaluation 8140 subsidiaries and associated corporations in the revaluation financial expenses 8210 8200 expenses from Exchange rate fluctuations 8211 exchange rates fluctuation the general expenses 8212 specific budget exchange rate fluctuations in spending donations and donations of 8213 currency rate fluctuations 8214 other expenditure budget fluctuations in exchange rates expenses interest expenses 8220 8221 8222 general interest expenses in the budget of the Special interest expense donations and gifts 8223 interest expense other 8224 budget interest expenses other interest expenses 8225 8230 expenses from the sale of shares, securities sales and expenses from investment revaluation 8240 subsidiaries and associated corporations in the revaluation 8300 and received donations and donations provided 8310 revenue from donations and revenue from donations 8311 donations and donations in cash proceeds of 8312 donations and gifts the natural way 8320
Expenses from donations and gifts from 8321 donations and donations in cash from donations and 8322 gifts in kind in the form of a royalty received 8400 and material values transferred proceeds from charity 8410 towards material values received income from value 8411 receiving a royalty on the road between public institutions revenue from value 8412 receiving a royalty on the road between subordinated to the existing budget authorities 8413 revenue from receipt of royalty in value between the State and local public institutions from gratuitous 8420 path assigned substantive values 8421
Expenditure from the value of gratuitous transfers between budgetary authority expenditure from the value of 8422 of gratuitous transfers between departments in the existing budget authorities expenditure from the value of 8423 transfer charge between the State and local public institutions 8510 8500 other revenue Received remuneration of intangible investments and asset sales proceeds from the 8520 agricultural output and sales revenue from revaluation 8530 credit deletion 8540 8550 identified surpluses Counting proceeds from unsecured receivables accrual reduction 8580 created revenue from long-term investment institutions of initial recognition balance sheet the others not previously classified 8590 revenue other expenses 8610 8600 From carrying off the intangible investment and asset value from agricultural production 8620-8630 scrapped and revaluation expenses customer requirements and loan write-offs for the deletion of the shortfall in the counting 8640 8650 expenditure savings unsafe receivable others not previously classified 8690 expenditure ZEMBILANC Zembilanc of assets leased assets privatization certificates, obtained as a reward for privatized property of Bad receivables other assets Zembilanc zembilanc requirements requirements for dividends and interest receivable on payment of part of the capital use the finance charge on the receipt of privatisation certificates requirements for receiving illegal assets forfeited in other zembilanc requirements Zembilanc the obligation of future payments under contracts concluded on foreign financial assistance and European Union policy funded projects, received but not paid advance invoice for future lease payments future commitments
Issued guarantees other liabilities of zembilanc II. Accounting account description 1. Account Group "1100 investment in intangible assets" accounting for intangible assets, if they are intended for the budgetary authority, to provide you with services or for rental to the intended use and the time is longer than a year.
2. Account "1110 development measures and programs" accounting measures and the development of program expenses, if you know that the project is completed and implemented: 2.1. account records: UR2.1.1.att European measures (such as administrative area development plan) and the cost of the program, which is the research reveal the knowledge you 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;
2.1.2. technical development that research results shall be prepared to izmēģ in the early stage of the sample;
2.2. account records: 2.2.1. research costs (recognises editions);
UR2.2.2.att European activity costs, if the project or program will be completed and implemented (recognises editions);
2.2.3. Design and planning costs after project approval (includes other project costs or the purchase of long-term assets (creation)).
3. Account Group "1120, concessions and licenses for patents, trademarks and similar rights" lists the licenses, concessions, patents, trademarks and similar rights.
4. Account "software 1121" lists software programs that use of rights under the license or a specially designed for the specific needs of the budgetary authorities.
5. Account "1122 General License" lists the licences, which is the author's or owner's authorisation for the use with pay laws protect inventions, literary or artistic works, as well as licenses, which are public institutions, local authorities, professional associations issued a permit for the operation in an area (except computer software use license).
6. Account "1123 concessions" lists the concessions are contracts under which it transferred to a specific (local) time and certain conditions a legal entity for payment to the State (Government) owned the rights to natural resources or an economic object.
7. Account "1124 patents" list of invention patents and design patents.
8. Account "1129 other intangible investments law" lists the other not classified above intangible investment rights, trademarks, service marks and you geographical indications used to which goods and services are different from other manufacturers or traders of goods and services, as well as other similar rights.
9. Account "1130 other intangible assets" account for the previously unclassified intangible assets that meet the defined intangible investments in information: there is a possibility of future economic benefit flow and can be measured reliably asset (for example, specialized knowledge, franchise).
10. Account "intangible investment create 1140" lists the costs of budget authority that directly relate to the intangible investments and the planned use of the preparation up to the transfer of intangible investment.
11. Account "1160 mineral exploration and other similar investments are not produced in the nema teriāl" lists the costs of oil and natural gas, as well as oilfield exploration (mineral location, quantity and quality determine capacity), the actual test and measurement, as well as transport costs and other costs directly related to the trial.
12. Account "1170 Corporation purchases the resulting goodwill" lists only the corporations purchasing the resulting goodwill that arises as the difference between the acquisition cost of the Corporation and its value, less the liabilities taken over by the acquirer.
13. Account "1180 advance payments for intangible investment" accounted for the acquisition of intangible assets advances paid (prepaid).
14. Account "1181 advance payments for development activities and programs" lists the advances paid (prepaid) for development activities and programs.
15. Account "1182 advance payments for licenses, concessions and patents, trademarks and similar rights" lists the paid advance payment (prepayment) of licences, concessions, patents, trademarks and similar rights.
16. Account "1184 advance payments for mineral exploration and other similar non-produced intangible investment" accounted for advances paid (prepaid) on mineral exploration and other similar non-produced intangible investment.
17. "re 1185 advance payments for intangible investment in barking you" lists the paid advance payment (prepayment) of other previously unclassified intangible investments.
18. the account group "1190 intangible investments accumulated depreciation" accounting for intangible investment calculated value reduction (in tion amortise), calculated according to their expected useful life.
19. "development and 1191 program accumulated amortization" accounting measures and programmes for the development of the calculated value reduction (depreciation), calculated according to their expected useful life.
20. "the other licenses, concessions, 1192 and patents, trade marks and similar rights accumulated amortization" accounted for the rest of the licenses (except the computer program licenses), concessions and patents, trademarks and similar rights calculated value reduction (depreciation), calculated according to their expected useful life.
21. Account "1193 General intangible investments accumulated depreciation" recorded the other intangible investments calculated value reduction (depreciation), calculated according to their expected useful life.
22. "1195 software accumulated amortization" accounting computer program calculated value reduction (depreciation), calculated according to their expected useful life.
23. "1196 mineral exploration and other non-produced intangible assets accumulated depreciation" lists the mineral and other non-produced at gu to goodwill calculated value reduction (in tion amortise), calculated according to their expected useful life.
24. "1197 Corporation purchases the resulting goodwill accumulated amortization" listed corporation for the purchase of the resulting goodwill calculated value reduction (depreciation), calculated in accordance with its expected useful life.
25. the account group "1200 fixed assets" account for the budgetary authorities to trace the material assets, for the budgetary authority, Admiral nistratīv purposes, provision of services, the production of goods (delivery) or for rental to the intended use and for which the time is longer than a year.
26. the account group "1210 land, buildings and structures" lists the land under buildings and structures, cultivated land, recreation and entertainment land, all the budgetary authority buildings and premises, including equipment, devices, and equipment that is the building and an integral part of the structure. This account records for land, buildings and structures, intended for the budget of the authority, give away or rent services and the expected service life is longer than one year: 26.1. analytical accounting needs to use the same distinguished land, buildings and structures of the rental and rental properties. Part izīrējamo and iznomājamo property lists as izīrējamo and the iznomājamo property to let or rent, if the area can sell or rent individually and can separate accounting records. If this is not possible, in part, izīrējamo, and iznomājamo accounted for as rental property and rental property only if the same purposes part of the property is not essential;
26.2. buildings and structures that are cultural (architectural), lists of similar fixed assets accounts according to their use (such as residential buildings, non-residential buildings, shipbuilding), separating individual analytical accounting. Cultural monuments depreciation is not calculated;
26.3. the design of buildings and premises, equipment, or appliances that are inseparable part of it, together with the relevant records of the building or structure.
27. "1211 residential buildings ' listed buildings of which use at least half of the area used for living. If the accommodation is used less than half of the total usable floor area of the building, it is classified as a non-residential building in accordance with the purpose set out in the project.
28. the account "1212 non-residential buildings ' listed buildings which are not used or are not intended to live in it. This account records the administration buildings, industrial and commercial buildings, hotels, restaurants, educational institutions, medical treatment and social care building, as well as historic buildings, which are not meant for living (for example, museums).
29. "1213 Transport construction" lists the streets, roads, sidewalks, floor space, airfield runway, construction of the track, bridges, overpasses, traffic tunnels, ports and shipbuilding and offshore construction and other similar objects.
30. the "1214 the ground beneath the buildings and structures" lists the land on which the construction of buildings, construction or their foundations. Here also accounts yards, garden area and entrance, which considered the construction of a building or inseparable component.
31. the account "Cultivated land in 1215" listed below, which is used in about a vanity (including land for plantations and orchards).
32. the account "1216 leisure and entertainment in the land be used" accounting park areas and rest areas along with the adjacent surface waters.
33. in the account "other land 1217" listed above are not classified (such as career, tombs of the territory, the forest land).
34. the account "1218 engineering lists all types of civil engineering (construction of transport mot removed)-water storage and drainage structures and reclamation systems, konstruk tion, communication and power lines, oil and gas pipelines, water and sewer, siltumtraš networks, buildings and premises.
35. the account "1219 other real estate" tab above the sificēt there not real estate, other buildings and structures, which can be classified as buildings, TRANS port or engineering structures (such as historical example not suspended, sports and recreational facilities).
36. the account "1220 technological equipment and machines" the emergence of joint accounts equipment, measuring equipment, control devices, laboratory and medical equipment and machines used budget authorities function or the provision of services: 36.1. technological equipment and machinery accounted for vehicles not yet and hardware;
36.2. the technological equipment and machinery spare parts and accessories, which have an independent role in the economic process and which are considered to be pamatlīdzek, in fixed assets include s as separate asset tracking object. The remaining spare parts and accessories including inventory and scrapped editions when they actually consumed (used up).
37. the account group "1230 the other fixed assets" account for the budgetary authority vehicles holding assets, hardware, communications and office equipment, library funds, works of art and artistic objects, valuables and other assets not previously classified.
38. Account "1231" lists the vehicles or to carry cargo (freight and passenger cars, buses, trolleybuses, motorcycles, bicycles, trailers and semi-trailers, water transport, railway traction equipment, rail and tram consists of an air vehicles and other vehicles).
39. "holding assets 1232" lists the assets, used budget authorities economic activity.
40. the account "1233 library funds" lists the library Fund of the books, microfilm, sound recording, other storage media, and other similar items.
41. the account "1234 entertainment, literary and artistic originals" lists examples, sound recordings, manuscripts, and works of art.
42. the account "1235 precious and precious metals" listed precious metals and precious stones, which are used in production processes.
43. "ancient 1236 and other art objects" lists the paintings, sculptures and other art objects, recognised as works of art, as well as vintage items.
44. in the account "other valuables 1237" not previously classified records worth things, collections and jewelry.
45. Account "1238 hardware, communication and other office machinery" accounting computers, servers, copiers, fax machines, telephones, and allotted to other office machinery and equipment. This account also may be listed in a computer program, without which your computer and the server can not be running.
46. "Previously unclassified 1239 other fixed assets" accounting in other assets not previously classified.
47. "asset creation and 1240 construction in progress" account for costs relating to the establishment of a specific object or building up to the date on which the object is placed in service. These accounts also accounts for the value of equipment and machinery that have been received but not yet installed and is not put into operation.
48. "the creation of fixed assets 1241" accounting costs to specific asset relati cas creation until its commissioning, and received, but not yet installed assets until their surrender to the police operation.
49. Account "1242 construction in progress" lists the building cost up to commissioning of the fixed asset.
50. the account group "1260 biological and ground assets" accounts in the underground assets outdoor plantations (fruit garden, regularly producing tree and Bush plantations, parks, stands) and other similar assets to restore and value growth.
51. the account "underground 1261 assets accounted for mineral deposits in the studied items below the Earth's surface and is to be used, taking into account current technology and corresponding prices.
52. the account "1262 orchards and other plantations producing trees regularly" lists the trees (including vines and scrub), which are grown in the harvest.
53. in the account "other biological assets 1269" lists the parks, stands and other similar assets, whose value changes as a result of the growth and who are not considered underground assets or orchards and other plantations producing trees regularly.
54. the account "1270 long-term investments leased assets" listed investments kapitālo buildings or other fixed assets (buildings, strukcij, rekon restoration) that is not the property of the authority, if such investments are allowed to rent, lease, management contracts or for investment projects. Where investments are accounted for as rental property improvements.
55. the account "1280 advance payments for fixed assets" account for prepayment paid for the acquisition of fixed assets.
56. the account "1281 advance payments for land, buildings and structures" lists the prepaid land paid, the acquisition of buildings and premises.
57. Account "1282 advance payments for technological equipment and machines" lists the prepaid paid for the purchase of equipment and machinery.
58. the "1283 other advance payments for fixed assets" account for prepayment of paid vehicle, computer, communications and office equipment, library funds, objects and works of art and other not classified above, the acquisition of fixed assets.
59. Account "1286 advances about biological and ground assets" account for prepayment paid for organic and acquisition of underground assets.
60. in the account "other 1289 advance payments" accounted for the rest of the previously unclassified paid prepaid.
61. the account group "1290 fixed assets accumulated depreciation accounts" 1291 "buildings and structures accumulated depreciation," "1292 technological equipment and machinery accumulated depreciation," "1293 General accumulated depreciated fixed assets you" and "long term investment in 1297 leased assets accumulated depreciation" counts each asset group calculated and accumulated depreciation.
62. the account group "1300 long-term financial investments the financial investments accounting to hold longer than a year from the balance sheet date.
63. the account "1310 investments in equity capital company" for investment in the Tau Corporation finds that the budgetary authority owns 50% or more of the capital (a subsidiary of the Corporation).
64. Account "1320 participation in equity of associated corporation" listed investments in corporations in which the budgetary authority owns 20-50 percent capital (associated companies).
65. the account group "1330 long-term loans accounted for loans falling due in more than a year from the balance sheet date.
66. "long-term loans 1331 twin corporations" lists provided to the budgetary authority the twin kapitālsabied electronics for loans falling due in more than a year from the balance sheet date.
67. "long-term loans 1332 associated corporations" lists provided to the budgetary authority, the associated kapitālsabiedr in good loans falling due in more than a year from the balance sheet date.
68. Account "1339 other long-term loans" lists provided to the budgetary authority loans falling due in more than a year from the balance sheet date and which are not classified in 1331 and 1332 accounts. 69. Account Group "1340 long-term financial investments in securities" listed financial investments in securities, which provided for the holding or maturity is more than a year from the balance sheet date.
70. "long-term financial investments in 1341 the Latvian State worth paper" tracking the budget authorities owned the Latvian Government issued securities whose maturity is more than a year from the balance sheet date.
71. "long-term financial investments in 1342 Latvian municipal securities" account for the budgetary authority owned long-term municipal securities issued that maturity is more than a year from the balance sheet date.
72.1349 "other long-term financial investments in securities" account for long-term securities (securities whose maturity is more than a year from the balance sheet date) not included in 1341 and 1342 accounts. 73. Account Group "1350 other long-term financial investments accounted for the remaining financial investments (such as financial contributions to the international financial institutions, financial investments in the stock exchange quoted and unquoted equity kapitāls society), which expected holding period exceeds the year of balance sheet date.
74. "long-term financial investments in 1351 in international financial institutions" enumerated in the capital of international financial institutions (Between folksy currency Fund (IMF), World bank (WB), the Council of Europe Development bank (EASO) on bass, the multilateral investment guarantee agency (MIGA), the European Bank for reconstruction and development (EBRD)), if the State has purchased these parts and made them hold more than one year from the balance sheet date.
75. Account "1352 long-term financial investments in the stock exchange quoted company equity capital" Investment Corporation of capital accounts, which the budgetary authority owns less than 20 percent of the equity and the shares of which are listed on a stock exchange, if the national purchased these parts and made them hold more than one year from the balance sheet date.
76. "long-term financial investments in 1353 stock exchange quoted company equity capital not" lists of investments in the capital of a capital company, which the budgetary authority owns less than 20 percent of the capital and whose shares are not listed on a stock exchange, if the national purchased these parts and made them hold more than one year from the balance sheet date.
77. the account "the long-term requirements of 1354 level 2 occupational pensions" apply only to the State social insurance agency.
78. in the account "other long-term 1355 requirements" lists the other claims, which exceed one year from the date receipt of the balance sheet date.
79. the account "1359 other long-term financial investments accounted for the remaining financial investments not previously classified.
80. "the advance on 1380 long-term financial investment" accounted for advances (prepayments paid) for long-term financial embedded game purchase.
81. the account group "2100 items" lists the short-term budgetary authority assets intended for the operation of or the budgetary authority for disposal action.
82. the account group "2110 raw materials and materials" lists the raw materials and materials, teaching and scientific purposes provided materials, food, medicine, medicines, medical materials, farm materials, Office supplies, fuel, fuel, lubricants, machinery equipment and spare parts (which are not fixed assets), as well as other previously unclassified material and raw material.
83. "Training Materials, 2111 for scientific and other purposes," lists the reagents and chemicals, glass and other materials laboratory glassware, metal (including precious metal), electric, radiomateriāl, fotopieder, paper our curriculum, teaching aids and scientific work for picking, experimental animals and other materials for teaching and research purposes.
84. the "2112 foods" accounting foodstuffs of institutions that provide catering services.
85. "drugs, medicines and 2113 medical materials" lists the drugs, medicines, medical and pārsienamo materials, bakterioloģisko, imunobioloģisko preparations and other similar materials.
86. "farm materials and 2114 Office" lists the daily needs of farm materials used (elektrospuldz, SOAP, brushes, washing powder and other material of the farm), Office and stationery supplies, building materials, current and overhaul (such as bricks, Slate, cement).
87. "2115 fuel, fuel, lubricant" lists all types of fuel (wood, coal, briquettes, peat), fuel, lubricating oil (gasoline, car oil) and other similar items.
88. Account "2116 machine equipment and spare parts" list of spare parts for repair and replacement of end-of-life portion (for example, medical equipment, tractors, combine, vehicles, computers) and are not fixed assets.
89. in the account "other 2119 materials" lists the other not classified above, raw materials and materials (e.g. tar).
90. Account "2120 progress and order" lists the costs of the manufacture of mu, which is in the manufacturing process, and their order (service) cost not yet recognised in the revenue.
91. the account group "2130 finished goods inventory, orders and transferred away in" manufactured products accounted for disposal (sale) of goods and for long-term investments, as well as finished (complete) orders.
92. Account "2131 finished goods" manufactured products recorded (at essentially budgetary institutions, production (training) workshops manufactured into finished products, printed matter), where the manufacturing process is complete.
93. the account "2132 items and disposals of long-term investments" listed goods and other items that are purchased or budgetary authority for disposal (sale, transfer) without further processing. This account also records seizures for long-term investments.
94. the account "2133 Ready orders" lists your completed science and other orders and programs in accordance with concluded contracts.
95. the account group "2140 agricultural supplies" include work and productive animals, livestock, Flock, feed and seed, as well as other agricultural items.
96. "2141 and productive work animals" lists the animals kept by the budgetary authority for the purposes of agricultural production, as well as service animals.
97. the "Feed and seed 2142" lists the seed, oats, hay and other feed, intended for animal nutrition and livestock and to the definition of izmit.
98. in the account "other agricultural 2149 items" lists the other not classified above agricultural items.
99. "2150 strategic reserves" lists the national strategic reserve (e.g., grain, food reserves).
100. the account group "2160 inventory" account for depreciable quickly inventory, special military equipment (including arms) and other similar equipment.
101. the account "2161 quickly depreciable equipment" lists the short-term assets, which by their functions are different from fixed assets. They are quick to depreciable items intended for less than a year.
102. "2162 clothes, shoes, linens and bedding" lists the garments, footwear, stage clothes, linens, bedding and similar items.
103. the "Special military 2163 inventory, including arms" lists of arms, weapons, military vehicles and other military items to use.
104. Account "2180 advance payments for stocks" accounting for advance payments (prepayments paid) for the stock purchase.
105. the account group "2300 customers ' accounts (receivables) incurred by a past transaction (event) (for example, requirements for the services provided, the requirements of goods or pamatlīdzek s atsavinātaj, claims for unpaid taxes).
106. the account group "2310 trade receivables" account for the budgetary authority requirements of purchasers and subscribers, as well as debts, which created šies, the authority sold the products or goods, execution of works or services.
107. "the claim for taxes 2311" lists the requirements for the budgetary authorities to administer taxes.
108. the accounts-accounting requirements 2312 2314 on various budget accounts and uses the consolidation.
109. "2315 pension and allowance of the claim settlement balances cost institutions" enumerated in the advance disbursed allowances and pensions. This account is used only for State social insurance agency.
110. "2316 dealings with affiliated corporations" lists the requirements to the budget authority of the subsidiary corporation, on the question of mother kapitālsabiedr, and their Corporation, which is a subsidiary or parent companies in relation to the budgetary authority's subsidiary or parent corporation (payment to kapitālsabied although the budgetary authority which owns more than 50 percent of the capital).
111. "2317 dealings with associated corporations" lists the claims against a corporation in which the budgetary authority owns 20-50procent capital.
112. "2318 claims against senior and subordinated institutions" lists the requirements against the authorities in relation to the budgetary authority is subordinated to higher authorities or the authorities.
113. Account "2319 other trade receivables" account for the remaining trade receivables, which led to the sale of products, goods or assets, the execution of works and provision of services.
114. "requirements on foreign 2320 financial assistance and European Union policy funded projects, except for the cohesion fund projects" list the structural funds concerned in the course of implementing projects from requirements, analytical separation between each financial instrument or Fund Pra affected (such as fisheries management tools for projects, the financing of the European agricultural guidance and guarantee fund project, the project of the European Social Fund, European regional development fund projects).
115. the accounts "other 2351 claims against budget for cohesion fund projects", "2352 claims against the European Union on cohesion fund project" and "2353 claims against contractors for cohesion fund projects" lists the requirements of cohesion fund projects to contractors, other budgets and the European Union.
116. the account "2360 accrued revenue" lists the budgetary authorities must immediately relating to previous periods, but the date has not yet come or which are not posted in the customer invoice.
117. the account group "2370 taxes Overpaid" lists the pārmaksāto and taxes paid in advance by certain types of taxes.
118. the accounts "population of 2371 income tax," "2372 State social security payments," "2373" value added tax and other taxes "" 2379 lists pārmaksāto and paid taxes in advance.
119. the account group "2380 staff requirements" lists the settlements with employees about the budgetary authority issued advances, shortages and other claims against the staff.
120. "2381 employees issued advances" lists all claims against the staff of the authority of the budget issued advances (such as the thighs, saimn expenditure mission expenses).
121. "settlement 2382 shortages" accounting budget authority to employees identified shortfall.
122. The account of "2389 other claims against staff" listed other demands against the budget authority on the bass staff (excluding staff provided advances and settlement of the shortfall).
123. the account group "2390 General requirements" lists the requirements for pārmak Sami social service recipients and other requirements not previously classified (receivables).
124. "2391 claim for overpayment of social services received by ERS" accounting requirements for overpayment of social service recipients. This account is used only for State social insurance agency.
125. in the account "other not classified above 2399 requirements" lists the other not classified above.
126. the account group "2400 prepaid expenses and advances for services services and project" lists the actual costs related to the next ERS periods and advances (prepayments paid) for services and projects. Deferred expenditure written off once a month, once a quarter or once a year (according to the budgetary authority the expenditure write-off procedures) – the period to which the expenses relate.
127. the account group "2410 prepaid expenses of foreign financial assistance and in the pal Union policy instrument measures" lists the next period expenses and advance payments to foreign financial assistance and European Union policy instrument measures financed the attack.
128. the account "deferred expenditure 2411 cohesion fund projects" list of deferred expenditure and contractors paid advance payments for services of cohesion fund projects.
129. "2419 other prepaid expenses of foreign financial assistance and European Union policy instruments and measures funded projects" lists the next period expenses and advances in foreign financial assistance and policy instruments of the European Union funded selected projects and activities (excluding deferred expenditure cohesion fund projects).
130. Account "2420 prepaid expenses and advances for services tions" lists the actual payment, relating to future periods and paid advances (prepaid) for services (except prepaid expenses and advances in foreign financial assistance and European Union policy measures).
131. "the advance on 2421 services ' tab in front pay paid for services that the budgetary authority will receive in future periods.
132. Account "2422 prepaid expenses wage settlements" lists the laws in the calculated and paid the wages of budget employees of the authority for the next periods.
133. the account "deferred expenditure 2423 social settlement" lists the laws in social insurance contributions calculated on the salary paid to the budgetary authority in payment of its personnel, pensions, allowances and other payments to social objectives for the next period.
134. the account "2429 other prepaid expenses" account for the budgetary authority remaining payments recognized as expenses in subsequent reporting periods.
135. the account group "2500 short term financial investments accounted for the institution's financial contribution to the budget that may be marketed at any time and to hold no more than a year from the balance sheet date.
136. Account "2510 investments in equity capital company" lists the investments corporations in which the budgetary authority owns 50% or more of the capital (a subsidiary of the Corporation), if the budget authority is the purchase of just to those parts and made them hold not more than one year from the balance sheet date. This account also records a long-term financial investment, which alienate (sell).
137. "2520 participation in equity of associated corporation" listed investments in corporations in which the budgetary authority owns 20-50 percent capital (associated companies), if the budget authority has purchased these parts and made them hold not more than one year from the balance sheet date. This account also records a long-term financial investment, which alienate (sell).
138. the account group "2530 short term loans and long term loan short term" lists provided to the budgetary authority the short-term loans and long-term amortisation of loans falling due in less than a year from the balance sheet date.
139. "2531 short-term loans to affiliated corporations" lists the budgetary authority the twin capital company issued short-term loans and long-term amortisation of loans falling due in less than a year from the balance sheet date.
140. "2532 short-term loans to associated corporations" lists the budget authority associated corporations issued short-term loans and long-term amortisation of loans falling due in less than a year from the balance sheet date.
141. in the account "other short term loans 2539" accounting budget institutions other corporations and institutions issued short-term loans and long-term amortisation of loans falling due in less than a year from the balance sheet date.
142. the account group "2540 short-term financial investments in securities" account for the budgetary authority owned short-term securities and long-term securities in part that a delete or in less than a year from the balance sheet date.
143. "2541 short-term financial investments worth of Latvia paper" tracking the budget authorities owned the Latvian State īster sign issued securities and long-term securities in part that a delete or in less than a year from the balance sheet date.
144. "2542 short-term financial investments worth of Latvian municipal paper" tracking the budget authorities of municipal owned short-term securities and issued long-term securities in part that a delete or in less than a year from the balance sheet date.
145. Account "2549 other short-term financial investments in securities" account for short-term securities (securities whose maturity does not exceed one year from the balance sheet date), which is not included in the accounts and that account 2541 2542. account also the long-term financial investment securities which in less than a year from the balance sheet date.
146. the account group "2550 other short-term financial investments accounted for the budgetary authority short-term financial investments the international financial information, on the stock exchange no quoted and unquoted Corporation capital, other short-term financial investments and long-term financial investments if the budget authority in the purchase of just these investment and provides them to hold not more than one year from the balance sheet date.
147. "2551 short-term financial investments in international financial institutions" enumerated in the capital of international financial institutions (Between folksy currency Fund (IMF), World bank (WB), the Council of Europe Development bank (EASO) on bass, the multilateral investment guarantee agency (MIGA), the European Bank for reconstruction and development (EBRD) and others), if the budget authority in the purchase of these parts and made feel they hold not more than one year from the balance sheet date. This account also records a long-term financial investment, which alienate (sell).
148. "short-term financial investments 2552 stock exchange quoted company equity capital" Investment Corporation of capital accounts, which the budgetary authority owns less than 20 percent of the capital and whose shares are quoted on the stock exchange, if the budgetary authority purchased these parts and made them hold not more than one year from the balance sheet date. This account also records a long-term financial investment, which alienate (sell).
149. the account "2553 short-term financial investments in unquoted equity exchanges in the capital of companies ' records of the Corporation the contribution of capital which the budgetary authority owns less than 20 percent of the capital and whose shares are not listed on a stock exchange, if the budget authority has purchased the shares and hold them down for not more than one year from the balance sheet date. This account also records a long-term financial investment, which alienate (sell).
150. the account of "the short-term requirements of 2554 level 2 occupational pensions" apply only to the State social insurance agency.
151. the account "2559 other short-term financial investments accounted for the other not classified above short-term financial investments and long-term financial investment the part holding or maturity does not exceed a year from the balance sheet date.
152. "the advance of 2570 short-term financial investment" accounted for advances paid on short-term financial investments.
153. the account group "2600 cash" accounting in budget authority and money in current accounts, deposits in financial institutions, by means of the budget as well as funds that do not have budgetary authority property, but for a certain period of time in which the budgetary authority or the accounts (such as Kona course received the security laws, certain guarantee funds, detainees ' funds).
154. the account group "cash" accounts "2610 2611 general features," "2612 special budget," "2613 donations and donations of funds" accounted for the budgetary authority, by money in the budget, "the budget of Other funds 2614" lists the budgetary authority also received funds which are not its property, if they are within the authority of the budget.
155. the account group "2620 accounts Treasury or credit institutions ' accounts," the General "2621" 2622 special budget "and" 2623Ziedojum and donations "listing the budget authorities money in current accounts the Treasury or financial institutions (including accounts at the relevant payment card) the breakdown of the budget. "2624Cit budget" account also budgetary institutions received funds which are not its property, if they are within the authority of the budget billing accounts.
156. the account group "term deposit accounts" "2630 2631 general features," "2632 special budget", "donations and donations of 2633" accounted for the budgetary authority, term deposits cash at tus depoz, deposited into a specific period or other conditions, the breakdown of the budget. "Other funds budget 2634" accounting budget des institutions also received funds which are not its property, if they deposited termiņnogul dījumo.
157. the account group "2670 cash in transit" accounts "the General", 2671 "2672 special budget," "2673 donations and donations of funds" accounted for money budget, by the way. "2674 other budget" account also funds that do not have budgetary authority property. Cash in transit tracking, if the budgetary authority receives money the account shortly after the close of the reporting period and has received assurances that the transfer was made in the previous period. In this case, the budgetary authority is of the opinion that the transaction occurred in the previous period and at the end of the period the amount recognised as cash in transit. Cash in transit inventory, if the contract provides that the obligations be considered deleted only when the recipient has received the money in your account.
158. the account group "Administration bodies finance 2700" lists the local appropriations of budgetary institutions opened.
159. "municipal 2710 appropriations from the budget authorities ' lists of the allocation of the budget of local authorities and institutions.
160. the account group "3000 equity" accounted for the budgetary authority's equity (net assets), which is determined by the budgetary authority for the remainder of the assets after deducting all its liabilities.
161. the accounts "budget institutions asset 3110 Fund" and the "national (local) 3120 capital (equity participation)" balances during the period of implementation of these provisions shall be carried over to the previous reporting year the results of the implementation of the budget.
162. the account group "3300 reserve" account for the budgetary authority's long-term investment revaluation reserve and other reserves.
163. "3310 fixed assets revaluation reserve" account for long-term investment in value resulting from revaluation.
164. in the account "other reserves 3360" listed investments over the long term evaluation (the equity method) the resulting value increase, if the Corporation has changes in equity that do not affect the Corporation's results for the reporting period (revaluation of fixed assets).
165. the account group "3500 discharge results" accounting report and the previous year, the results of budget implementation.
166. Account groups "previous year 3510 discharge score high in the" accounts "in the previous reporting year 3511 General execution," "3512 previous reporting year the results of the implementation of the budget in a special", "3513Iepriekšēj the reporting year donations and donations of performance" and "3514Iepriekšēj the reporting year the results of the implementation of the budget of the other" lists the types of the budget the previous year budget results.
167. the account group "3520 review on the results of the implementation of the budget" accounts "3521 review on the results of the implementation of the General", "review of the year special 3522 discharge result", "the year of the donation to 3523 and just give you the results of the implementation of the" and "3524 for the year the results of the implementation of the budget of the other" lists the types of the budget review on the results of budget implementation.
168. the account group "4000 stocks" accounting budget authority in certain expenditure relating to the prior period transactions, but that the amount of payment or the time is not yet precisely known.
169. the account group "4100 savings assets" accounts created by the accumulation of unsafe you (doubtful) receivables and other claims.
170. Account "4111 stocks trade receivables" accounting provisions created by unsafe (doubtful) trade receivables.
171. the "provision requirements 4112 foreign financial assistance and European Union policy measures" accounting provisions created by the requirements of foreign financial help and cou childhood policy measures.
172. Account "4113 savings claims against staff" accounting provisions created by the claims against the staff of the authority of the budget.
173. the accounts ' Accrual loans issued 4114 "accounting provisions created by the budgetary authority loans.
174. "4119 stocks General requirements" lists the stocks created other unsafe (doubtful) accounts receivable.
175. Account "foreseeable liabilities accruals 4200 ' lists accumulated liabilities must not have accurately known amount or the time when the payment will be made.
176. the account group "5000 Vendor" lists the current budgetary authority obligations incurred by a past transaction (event) which requires the payment of budget authority resource consumption.
177. the account group "5100 long-term liabilities" account for the budgetary authority liabilities falling for more than a year of the balance sheet date.
178. the account group "long-term borrowing 5110" lists the budgetary authority loans with repayment terms that exceed a year from the balance sheet date.
179. Accounts "long-term loans from 5111 Latvian credit institution", "long-term 5112 borrowing from Treasury," "long-term borrowings from foreign 5113 institutions" and "other long-term borrowing 5119" lists from the lenders Group received long-term loans.
180. "long-term commitment to 5120 received advances" account for long-term liabilities advances received.
181. Account "5130 long-term trade payables ' accounts on the received goods and services that exceed one year from the due date of the balance sheet date.
182. "5150 long-term deferred revenue accounting revenue recognized (received earned) before the balance sheet date but relating to future periods, which will be later than a year from the balance sheet date.
183. the account groups "5160 long-term commitment to structural ones", "Projekt 5170 a long-term commitment to the European Union cohesion fund projects granted funding" and "long-term commitment to 5180 other European Union funded projects" list the long-term liabilities incurred in connection with European Union funded projects.
184. the account group "5190 other long-term liabilities" account for the rest of the previously classified budget authority not a long-term commitment.
185. Account "5191 long-term leasing liabilities" account for financial leasing liabilities falling due in more than a year from the balance sheet date.
186.5199 General account "above unclassified long-term liabilities" account for other long-term liabilities, which are not listed in the accounts-5111 5191.187. account groups "5200-5900 current liabilities" account for the budgetary authority's repayment obligations for one year from the balance sheet date.
188. the account group "5210 short-term loans and long-term borrowings short-term portion of" accounts "5211 short-term loans from credit institutions in Latvia", "5212 short-term loans from the Treasury", "short-term loans from foreign 5213 institutions" and "5219 other short-term loans and long-term borrowings short-term portion recorded of the lenders ' Group received short-term loans and long-term loans which pay shall not exceed a year from the balance sheet date.
189. the account group "5310 current liabilities to suppliers and contractors" list the budgetary authority liabilities for the received goods and services in the context of the settlement against the budget (on the budget) and other short-term liabilities to public institutions, suppliers and operators to work.
190. Account "5311 liabilities to suppliers and contractors ' lists the obligations of the budgetary authority for the received goods and services pay shall not exceed a year from the balance sheet date.
191. the accounts "in the context of the general settlement 5312 '," in the context of the specific budget 5313 settlement "and" 5314 on another budget billing budget authority "accounting obligations to the budget.
192. the account for "5315 on pension and benefit costs of settlement balances of institutions ' lists the settlement the State social insurance agency and other public institutions on pension and benefit costs.
193. "5316Saistīb against the twin corporations" lists the budget authorities obligations to affiliated corporations (over 50 per cent of the capital), excluding loans.
194. "liability to associated 5317 corporations" lists the budgetary authority's obligations to the associated corporations (20-50procent capital), excluding loans.
195. "liability to higher and 5318 subordinated authorities ' accounting obligations on institutions that in relation to the budgetary authority is subordinated to the authority or to the authority in relation to the budgetary authority is the highest authority.
196. "other not previously classified in 5319 obligations to supply cities and contractors ' lists the commitments of budget authority that is not listed in the accounts: 5205-5318.197.5410 account" current liabilities advances received "lists the current liabilities advances received.
198. "5420 accrued liabilities" accounting on expenses relating to the period, but for which the source document (for example, an invoice) not received during the reporting period, or the like relatively precise quantifiable commitments (such as details of accrued liabilities budgetary authorities leave costs).
199. Account groups "5500 short-term liabilities on foreign financial assistance and in the pal Union policy instrument measures" will list the accounts current liabilities incurred in connection with European Union funded projects.
200. the account group "5600 Settlement on pay and deductions (excluding taxes)" lists the budgetary authorities in the context of the pay and deductions.
201. "Settlement on wage 5611 current month" listing the budget authorities obligations to staff about the current month's pay.
202. Account "5612 settlements for pay deposited" lists the budgetary authorities on the deposit (not withdrawn) staff pay.
203. Account "by the injunction to 5621 deductions" lists the calculated and remitted withholding from employees ' wages.
204. Account "Billing for insurance 5622" lists the calculated and remitted to the employee insurance payments.
205. in the account "other deductions" 5629 lists deductions from employee pay that is not listed in the accounts and 5622.206.5621 account groups "5720 taxes and social security payments" accounts "5721 individual income tax", "on State social insurance 5722 of mandatory contributions", 5723 "value added tax" and "taxes" 5729Pārēj lists the budgetary authorities on tax and social security payments.
207. the account group "5810 other current liabilities" account for other not classified above the budget authorities short-term liabilities.
208. in the account "Other obligations to staff 5811" class ficēt not previously recorded obligations to staff pay shall not exceed a year from the balance sheet date.
209. "5812 settlements for scholarships" lists the budgetary authorities on scholarships, which pay shall not exceed a year from the balance sheet date.
210. "liability for 5813 security received money and other funds ' tab on the security and received other money funds budget authority through competitions or auctions, or in other cases.
211. "5814 short-term lease liabilities" account for leasing liabilities or long-term liabilities current portion.
212. "obligations to the budget on 5815 reported shortages" accounting budget obligations to the budget of the authority, due to the established mu come off.
213. in the account "other current liabilities 5819" lists the other previously unclassified liabilities whose due date does not exceed a year from the balance sheet date.
214. the account group "5910 deferred income" records ranked must recognized (received earned) before the balance sheet date but relating to future periods.
215. the account "deferred income 5911 for services" accounted for revenue for specific services received before the balance sheet date but relating to future periods. This account records the budget authorities received payment for services that you provide in the following reporting periods.
216. Account "5912, but not calculated in the pension and benefits ' tab does not paid pension and benefits relating to future periods.
217. the account "deferred income 5913 European Union funded selected projects" list of deferred revenue resulting from the European Union funded projects.
218. the account "deferred income 5914 received donated ating and gifts" lists received donations and donations relating to future periods.
219. "5919 other deferred income" accounted for the other not classified previously deferred revenue.
220. the account group "6000 revenue" lists the revenues of the authority of the budget according to the classification of budget revenue.
221. the account group "7000 expenditure tracking budget expenditure under the budget of the authority for the classification of expenses according to economic categories.
222. the account group "8000 miscellaneous revenue and expenses" account for the budgetary authority with the financial business and other normal activities without specific revenue and expenses.
223. the account groups "8110 revenue from fluctuations in exchange rates" and "8210 expenses from Exchange rate fluctuations" accounting of financial revenue and expenditure of the foreign currencies listed transaction revaluation. These revenues and expenses are classified by the types of the budget. Exchange rate fluctuations in the revenue and expenditure shall be included in the budget group, to which the currency listed assets or liabilities.
224. the account groups "8120 interest income" and "8220" accounting interest expenses interest revenues and expenses under the budget.
225. the account groups "8130 proceeds from the sale of shares worth paper trading and revaluation" and "8230 from sales of shares, securities trading and revaluation revaluation" accounting or sales revenue or expenses from securities trading and the sale of shares.
226. Accounts "investment revenue 8140 subsidiaries and associated corporations in the revaluation" and "expenditure on investment 8240 subsidiaries and associated corporations in" the results of the revaluation accounts resulting from investment accounts using the equity method. The produce took must and costs.
227. the account group "received and provided 8300 donations and gifts" in the accounts "8310 revenue from donations and gifts" and "8320 expenses from donations and gifts" lists the budget revenues of the authority of the received donations and gifts and expenses from the donations and gifts.
228. the account "8311 revenue from donations and gifts in cash" accounting of revenue from donations, donations received and inherited money ating.
229. "8312 revenue from donations and gifts the natural way ' records revenue from donations, donations received and of the natural heritage (e.g. property).
230. Account "8321 expenses from donations and gifts in cash" accounting expenses from donations and gifts of cash.
231. "expenses of 8322 donations and gifts in the natural way" accounting expenses from donations and donations in kind (e.g. property).
232. the account group "8400 in received a royalty, and the material value" accounts "8410 proceeds from charity towards material values received" and "8420 from gratuitous way votes account for substantive values" budget revenues of the authority of the royalty of the received material values and expenses from the royalty of substantive values votes.
233. "8411 revenue from receipt of royalty in value between the budgetary authorities ' records revenue from the value of the receipt at bezatl promoted between the budgetary authorities.
234. "8412 revenue from receiving gratuitous values between existing subordinated budgetary institutions ' records revenue from the value of receiving gratuitous between departments, and monitoring bodies under their jurisdiction.
235. Account "income from value 8413 receiving a royalty on the way between the State and local public institutions ' records revenue from the value of the receipts royalty between the State and local public institutions.
236. Account ' expenditure from the value of the 8421 transfer charge between the budgetary authorities ' tab in the transfer of value between the royalty-free for public institutions.
237. "costs from the value of 8422 of gratuitous transfers between departments in the budget authorities ' tab in the transfer of value between the departments in charge, and the monitoring bodies under their jurisdiction.
238. "8423 costs from the value of gratuitous transfers between the State and local public institutions" in the accounts the value of transfer of charge between the State and local public institutions.
239. the account group "other revenue" 8500 and 8600 "other expenditure" accounts recorded in the rest of the budget authority not previously classified revenues and expenses.
240. the accounts "in remuneration of 8510 intangible investments and sales of fixed assets" and "8610 of off the intangible and fixed assets you invest value" used in accounting for write-offs, likvidēto and sales of intangible investments and fixed assets.
241. Account "income from agricultural production 8520 sales and revaluation" and "8620 expenses from agricultural production in a copy of" revaluation accounts and revenue or expenditure, which represented over agricultural assets, assessing the revenue from the sale of agricultural products or agricultural production costs from flushing.
242. Account "income from credit 8530 delete" lists the revenue that occurs if the budgetary authority does not have to be repaid any of its credit (e.g., capitalisation of tax, debt cancellation).
243. Accounts "found in the physical inventory surpluses 8540" and "8640Inventarizācij" of the shortfall recorded in the inventory finds the difference between actual data and records.
244. Accounts "8550 proceeds from unsecured receivables accrual reduction created", "expenditure requirements of customers 8630 and loan write-off the deletion of" and "expenditure savings 8650 unsecured receivables" used the accrual accounting, accounts receivable balances and savings amount to write off for review.
245. the "8580 revenue from long-term investment the original NASA authorities admit the balance sheet" lists the value of the asset, assuming the active budget authority.
246. the accounts previously unclassified 8590 "other revenue" and "unclassified 8690Pārēj above expenses" account for transactions that are not specifically intended for records in any of the established accounts. These accounts also accounts of extraordinary income and extraordinary expenses.
247. Zembilanc the record budget authorities contingent assets, which leads to the šies as a result of past events and whose existence was confirmed only in electronics from one of atk or more future events occur or do not occur, that the budgetary authority can not fully control.
248. Zembilanc the budget authorities recorded a contingent liability incurred as a result of past events, but their accession or non-accession depends on one or more future events occur or do not occur, that the budgetary authority can not fully control. Zembilanc also indicates that the current obligations, deletion is not necessary the budgetary authority resources and current commitments, which does not constitute sufficient grounds for determining the value of liabilities.
Economic Minister A.r. Kariņš
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