The State Budget And Local Authorities In The Preparation Of The Annual Accounts Procedures

Original Language Title: Valsts budžeta iestāžu un pašvaldību gada pārskatu sagatavošanas kārtība

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/112216

Cabinet of Ministers Regulations No. 446 in Riga on 21 June 2005 (pr. 15. § 36) Government institutions and local arrangements for the preparation of the annual report issued in accordance with the law on budget and financial management, article 30, of the first and the second part and the first subparagraph of article 43 1 of the reporting provisions 1 lay down the procedures and the extent to which government institutions and local authorities prepare annual accounts (hereinafter reports).
2. before reporting the national budgetary institutions and municipalities: 2.1. calculation of fixed assets and intangible assets depreciation (amortisation);
2.2. compare all types of account balances (cash, accounts payable, claims, loans, loan and deposit balances);
2.3. make inventory;
2.4. calculates and posts the exchange rate fluctuations generated revenues or expenses;
2.5. the fixed and lists of assets and liabilities in the short and long term;
2.6. switch accounts, fixed and posts the results of the year;
2.7. Comparing the information with the Treasury budget authority data (such as payments financial cohesion fund, from financial cohesion fund payments are received, the individual income tax, the revenue and the expenditure corresponding to the classification category).
3. the budgetary authority shall draw up reports in accordance with the accrual principle.
4. the report provides a true and fair view of the financial position of the authority of the budget, the budgetary authority and performance.
5. in order to be true, the concept requires: 5.1 to choose and apply consistently the accounting policy;
5.2 specify appropriate, reliable, comparable and understandable information;
5.3. provide additional explanations to report users understand a specific transaction or event, the impact on the financial position of the authority of the budget or financial performance.
6. Accounting policies described in free form. Description as an integral part of the statement, and it provides information about: 6.1 reporting methods used in the assessment of the various items;
6.2. accounting principles required for the understanding of the report.
7. quality characteristics are the traits that determine the usefulness of the information provided in the accounts to its users. The main information qualitative characteristics are understandability, relevance, reliability and comparability.
8. the importance and relevance of information the user needs affect its nature and significance. Information is important (helpful) users, if it is received on time and can be used in assessing the past, present or future events or confirming previous assessments, or repairing them.
9. Information is crucial if its failure to specify the precise or not, can affect the reporting user's economic decisions adopted on the basis of this information.
10. the report should be considered reliable, if the information contained in the transactions and other events found in nature, neutral, subject to the prudent, completely in all material aspects.
11. the budgetary authority shall draw up reports after the going concern principle, unless the law in the area of public administration is not otherwise specified.
12. If, in preparing reports, budget management has been informed of significant uncertainties or circumstances, which may cause doubts about the budget authorities can continue uninterrupted transaction, these uncertainties and conditions explained in the notes on the accounts.
13. In considering the going concern principle, take into account all available information about the future plans of the budget authority, which cover at least 12 months after the balance sheet date.
14. the reports indicate the individual items that are material by nature and content.
15. Items that are essential in volume, but by nature are similar, can be combined. Non-essential items combined with a similar nature or function of the items and they are not shown separately.
16. In determining whether an item or items in the joint amount is substantial, evaluated also the nature and size of the items.
17. Assets and liabilities can not cross off (delete), except where it is necessary the economic substance of the transaction for display (institutions subordinated to the Ministry between institutions).
18. If the revenue losses and the expenses incurred by the same or similar transactions and events is essential items of revenue and expenditure may not be mutually exclude (delete).
19. If the assets and liabilities as well as income and expenditure are relevant, it shall be shown separately.
20. listing and classification of items in all reporting periods are the same, except that if the listing and classification of items in the Exchange is for legal and accounting of the budget.
21. Prior periods comparative information is provided for all reports included indicators, except for the first time in the boxes provided.
22. Changing list or classification of items in the statements, the reference pointer reclassified (if possible) to ensure comparability with the current period. Indicate the nature and extent of reclassification and reason.
23. If the reference pointer is impossible to reclassify the budget authority will specify the valid reasons why the reclassification has not been carried out, and the nature of the change, if the pointer to be reclassified.
24. the report is clearly identifiable, and information stored on them may not differ from the same information in other reports. This information indicates clearly and, if necessary, be repeated, to ensure their proper understanding.
25. each report shall specify: the budgetary authority 25.1. name or other identification features and labels;
25.2. the information that the reports are individual institutions or institutions of several budget summary;
25.3. the report date or period, depending on which is more appropriate and comply with the relevant part of the report;
25.4. the currency used in the accounts;
25.5. the degree of precision the numbers below.
2. the budgetary authority reports 2.1. General information on reporting 26. reports consists of the following: 26.1. financial statements, which include: 26.1.1. the report on the budgetary authority's financial position (balance sheet);
26.1.2. the revenue and expenditure account;
26.1.3. equity (net assets) statement of changes;
26.1.4. cash flow statement;
26.1.5. accounting policies (description);
26.1.6. a review annexes;
26.2. the management report, the implementation of the budget.
27. the report currency is the lats. Data statements indicate the amount, in LCY, of the round.
28. the public agency shall submit to the Ministry, the central national authority in local reports, which consists of the financial statements and the management report on the implementation of the budget.
29. If the public agency was created to restructure the national (local) database, Ministry, Central Government institutions, local government reports contain information on the reorganized national (local) companies.
30. If the municipal financial year (excluding the last calendar month), then the newly created municipalities in preparing the report, include joint municipal budget data from the beginning of the year.
31. If the State budget authorities reorganize during the financial year, prepare and submit its report and reviews of the highest authority in the following order: 31.1. the newly created structure reports do not indicate the previous reporting period, the cash flow and execution on an accrual basis in the previous reporting period;
19.4. If the Ministry or central public authorities the budget authority during the year change, then subordinated to forms no 2 "review of budget revenue and expenditure", form No. 2-2, "review of the special budget revenue and expenditure (social insurance)" and form No 2-4 "review of donations, donations of revenue and expenditure" in box 8 "discharge on an accrual basis in the reporting period," income and expenditure indicates the Ministry or central authority which the budgetary authority was subordinated to the benchers to Exchange.
32. combining (consolidating) the budgetary implementation reports shall be based on each of the budget of the Authority submitted by the budget execution report. The budgetary implementation reports shall be consolidated through the budget, bringing the corresponding items of revenue and expenditure. The budgetary execution of the consolidated report form during the preparation of the statements that exclude one authority is transferred to another appropriate way of involving the consolidation of the budget authority.
33. The consolidation includes all items of the financial statements.
34. In the case of reorganization, the institutions subordinated to Exchange and public agency (liquidation), do not make changes to the start of the year balances, but indicates how the current period.
2.2. Overview of the components of the Report adds: 35.21.8. Control Public opinion on the annual report for accuracy and certified auditor's report, if the budgetary legislation provides otherwise;
35.2. data for comparison with Treasury data;
35.3. the legislation on the balance in comparison with data of credit institutions.

36. the management report prepared by the management of each budget. Management report showing major events that affected the budget of the institution during the reference year, as well as significant changes in the budgetary authority's activities and their impact on financial results. The management report shall also indicate the expected events that might significantly affect the budget of the institution in the future.
37. Notes to the financial statements consist of a completed this rule 48 referred to forms, as well as additional explanations, which allows users to understand a specific transaction or event, the impact on the financial position of the authority of the budget or financial performance.
38. in addition to the explanation of each budget authority shall draw up and added free-form reports. The following explanations are an integral part of the report.
39. Accounting Policy description the textual form, and it is an integral part of the report.
40. the report form the State budget authorities and municipalities are different.
2.3. composition of financial statements 41. Statement of financial position prepared according to form No. 1 "balance" (annex 1).
42. the revenue and expenditure account and the cash flow statement is prepared according to the following forms: 42.1. form 2-fact "actual revenue and expenditure" (annex 2);
26.2. the Government authorities of the cash flow statement data indicates the form in column 6 and 7, but a statement of revenue and expenditure data points 8 and 9 of the form box: 42.2.1. form 2 "review of budget revenue and expenditure" (annex 3);
42.2.2. form 2-2 "statement of special budget revenue and expenditure (social insurance)" (annex 4);
42.2.3. form 2-4 "review of donations and donations of revenue and expenditure" (annex 5);
42.2.4. form 2-8, "overview of the features of the cases not provided for revenue and expenditure" (annex 6);
42.2.5. form 2-9 "review of another budget revenue and expenditure of funds (Government authorities)" (annex 7);
26.3. local cash flow statement data indicates the form in column 5 and 6, but a statement of revenue and expenditure shall form in box 7 and 8:42.3.1. form 2-P "review of budget revenue and expenditure" (annex 8);
42.3.2. form 2-1-P "special report on the revenue and expenditure shown in the budget (annex 9);
42.3.3. form 2-1-1 "review of specific budget expenditure by functional categories of the Government" (annex 10);
42.3.4. form 2-4-P "review of donations and donations of revenue and expenditure" (annex 11);
42.3.5. form 2-other "review of another budget revenue and expenditure of funds" (annex 12).
43. The equity (net assets) changes made in accordance with form 4 "statement of changes in equity" (annex 13).
44. the financial statements shall be prepared in accordance with the following forms: 44.1. form 5 "overview of intangible investments and fixed assets changes" (annex 14);
44.2. Form 6 "report on stocks" (annex 15);
27.5. form 7-1 "participation in the equity of the subsidiary motion" (annex 16);
27.6. form 7-2 "participation of associates in the capital movement statement" (annex 17);
27.7. form 7-3 "General partnership company statement of changes in equity" (annex 18);
27.7. form 7-4 "review of long-term securities changes" (annex 19);
44.7. form 7-5 "overview of loans" (20.);
27.8. form 8-1 "statement of requirements" (annex 21);
27.9. form 8-2 "review of vendors ' (annex 22);
44.10. form No. 22 "the budgetary authority" (article 23);
44.11. public authorities shall provide the following financial statements additional explanations: 44.11.1. form 3-1 "overview of State unit of the implementation bodies" (annex 24);
44.11.2. form 3-2 "statement of defence, public order and safety, a law enforcement unit of the State plan" (Appendix 25).
44.11.3. form 3-4 "review of the unit and the State plan of boarding school students, sanatorium boarding school, a special type of boarding school and in training and re-education institutions" (annex 26);
44.11.4. form 3-5-1 "overview of State units and student learning plan implementation in higher education" (Annex 27);
44.11.5. form 3-5-2 "report on the State of the unit and student (students, listeners) training plan vocational training in educational establishments" (28.);
44.11.6. form 3-6 "report on the State of the implementation of units health care facilities" (annex 29);
44.11.7. form 3-7 "report on the State of the implementation of units of social care institutions" (art. 30);
44.11.8. form 3-8, "overview of the State of the unit plan the other educational and cultural institutions and activities (leisure, sports, culture, religion)" (annex 31);
44.11.9. Form 20 "review of budget programs (sub) the performance of the indicators" (Annex 32);
44.12. local government provides the following financial reports additional explanations: 44.12.1. form 1-1-P "review of balance in placement" (Annex 33);
44.12.2. form 9-1 "borrowing" (annex 34);
44.12.3. form No 9-1-1 "borrowing movements" (annex 35);
44.12.4. form No 9-2 "statement of guarantees issued" (Annex 36);
44.12.5. Form 10 "review of network performance" (annex 37);
44.12.6. form No 13, "review of unexpected cases of funds usage" (annex 38);
44.12.7. form 2-c-list "list for other budget resources" (39).
45. in addition to prepare text explanations for the balance or other forms.
2.4. Form No 1 "balance" procedure for completing 46. Balance is an accounting of the budget authority, which by the State on a specific date, shows the institution's assets, liabilities and equity. Balance sheet assets are under "long-term investments" and "current assets", passive, "equity" and "Vendor".
47. the balance of total assets is equal to the liabilities of the balance sheet total.
48. the budget authority shall ensure that the annual accounts balance sheet balances compliance with next year's beginning balance.
49. An explanation of the changes in balance sheet items during the year provided in the annex to the balance sheet. Describes the major changes in the data between the beginning of the reporting year data and review the year end data.
2.4.1. active 50. balance sheet under "long-term investment" indicates the resources controlled by the budgetary authority as a result of past events and which the budgetary authority in the future economic benefits expected to flow. This account records the group resources that affect economic activities in just one year.
51. Long-term investments consist of: 51.1. long-term intangible assets;
51.2. long-term tangible assets or investments;
51.3. long-term financial investments;
51.4. non-produced assets.
52. Intangible investments points to a specific time and just purchased for a fee (must be paid to the relevant supporting documents) concessions, patents, licenses, computer software, trade marks and similar rights.
53. changes in intangible investment items in the notes on the accounts, form No. 5 "review of intangible investments and fixed assets changes."
54. the composition of the list all the fixed asset budget, fixed assets belonging to the institution where the unit value is greater than 50 lats and its service life is longer than one year.
55. P in amatlīdzekļ indicates material assets that are budget authority uses to provide services, goods produced, leased to others or use for administrative purposes, and for use for more than one year.
56. fixed assets items changes detailed in the notes on the accounts, form No. 5 "review of intangible investments and fixed assets changes."
57. Long-term financial investments indicate the budget authority, which manages the national or local investment capital, loans, budget institutions owned securities. Investment company kapitālo and owned the securities shown as long-term financial investments, where the authority intends to hold them longer than a year.
58. the loans provided to indicate how long-term financial investments, if repayment of the loan is expected in the longer period of time than one year.
59. Long-term debt (long-term claims against budget authority customers) are to be considered as long-term loans, and listed under "other long-term loans".
60. the balance sheet items detailed in the annexes of the report explained, forms no 7-1 "for participation in the capital of subsidiary motion", No 7-2 "participation Associates capital movements", No 7-3 "General partnership company statement of changes in equity", No 7-4 "review of long-term securities changes" and no 7-5 "review of loans".

61.170. "other securities and investments in" box 4 "To the end of the reporting period are equal to the data form No 7-3" General partnership company statement of changes in equity "7. the columns ' investment book value at the end of the year," 100. "together" and form No 7-4 "review of long-term securities changes" 16. the columns ' investment book value at the end of the year, "100." along the line "data summary.
62.170. "other securities and investments 5. the columns ' To the beginning of the reporting period are equal to the data form No 7-3" General partnership company statement of changes in equity "box 4" investment book value at the beginning of the year, "100." together "and form No 7-4" review of long-term securities changes "10. the columns ' investment book value at the beginning of the year," 100. "along the line" data summary.
63. Non-produced assets indicate the long-term investments that do not affect the production process. Non-produced assets serving ownership of value.
64. Non-produced assets changes of balances in the notes on the accounts, form No. 5 "review of intangible investments and fixed assets changes."
65. Current assets are funds that the authority will not longer than one year.
66. A float: 66.1. inventory;
66.2. productive and working animals;
66.3. settlement of claims (customers);
66.4. prepaid expenses;
41.3. Securities and short-term participation kapitālo;
66.6. the funds.
67. List the short-term assets intended for sale or further transfers free of charge within the budgetary authority or the material and raw material will be used (or distributed) production and service delivery process, as well as the assets involved in the production process of the budget authority.
68. The inventory includes raw materials and materials, work in progress, finished goods and goods for sale, complete orders, ready orders, inventory value to 50lat, as well as the use of special equipment.
69. the balance of inventory items detailed in the notes on the accounts, form No. 6 "report on stocks."
70. In the settlement of claims (debitoro) indicates past events requirements resulting from other institutions or companies. Such requirements are specified as float. If you plan to receive the relevant requirements within one year after the balance sheet date.
71. the balances receivable items detailed in the notes on the accounts-form No 8-1 "statement of requirements".
72. deferred expenditure represents expenses paid during the period but relating to economic activity in the next reporting period.
73. participation in securities and short-term securities and kapitālo indicates the participation capital, which the authority intends to hold no more than one year.
74. Cash accounting divides the eight subgroups. The money corresponds to the following accounting accounts: 74.1.-Nr. 2610 "Which";
74.2. General account-Nr. 2622 "General account";
46.2. the special budget account – account no. 2625 "special budget account";
74.4. donations and donations of accounts, account no. 2627 ' donation and gift accounts ";
46.3. the deposit account – account no 13571 "deposit accounts";
74.6. other budget accounts, account no 2629 "other budget accounts";
Special settlement form 74.7 at. account-Nr. 2640 "Special settlement account form";
46.5. the remaining cash-account no 2670 "other funds".
75. a subgroup of funds through the budget of the types and placement institutions specifies in detail the local accounts – form No. 1-1-P "review of cash balance position".
2.4.2. Passive 76. Equity: 76.1. share capital (equity participation);
76.2. long-term investment revaluation reserve;
76.3. reserves;
76.4. prior year results of budget implementation;
76.5. accounting year (a period of) the results of budget implementation.
77. all items of equity changes during the financial year and the previous year in the notes on the accounts-form No. 4 "statement of changes in equity".
78. the budget of the Fund assets of the institutions shall specify the long-term assets acquired or created by 2001. Budget Fund balance of fixed assets of institutions reduced the estimated depreciation of fixed assets and the deletion of (off).
79. the State (municipalities) share capital (equity participation) the budgetary authority indicate the long-term asset value that is not calculated. Changes to this item the formation of new depreciable assets after the acquisition, as well as in cases where the deleted (off) that is listed in this item.
80. Long term investment revaluation reserve represents data, where the budgetary authority takes a long term asset revaluation. The revaluation is carried out, the difference between the carrying amount of long-term assets and overvalued the value recorded as long term investment revaluation reserve.
81. the reserves of the field palīgsaimniecīb indicates the own production (natural revenue in money terms) balances at the end of the year.
82. changes under "previous year" the results of budget implementation, moving the item "review of the year (period) the results of the implementation of the budget for" data on the item "previous year" the results of budget implementation.
83. The accounting year (a period of) the results of the implementation of the budget shall be calculated as of the accounting year (a period of) actual revenue and actual spending variance, which specify the amount of the transaction that is not attributable to the revenue or expense item. Review of the year (period) the results of the implementation of the budget shall be calculated for each budget type separately.
84. Filling in the reporting year (period) the results of the implementation of the budget lines, the data are identical to the accounts form No. 2-fact "actual revenue and expense summary" 005. "total 20 __ of __ month period (the period)" the name of the column in the data supplied.
85. the budgetary authority shall be included in the accounts payable accounts for liabilities with different vendors.
86. The vendor shall consist of the following groups: 53.5. settlement of loans and liabilities;
86.2. settlement of advances received;
86.3. settlements with suppliers and contractors;
86.4. bills of exchange payable;
86.5. dealings with companies, participants and staff;
UR86.6.nor shall for pay and deductions from wages (excluding taxes);
86.7. settlement of taxes;
86.8. settlement of deferred revenue.
87. the total liabilities to creditors of the balance detail accounts-no 8-2 form "review of vendors".
88. In the settlement of loans and commitments indicate loans from credit institutions, Treasury or other budgets, commitments for ISPA projects and loans accrued interest in accordance with the agreements.
2.4.3.89. Zembilanc of Zembilanc's accounts indicate possible assets and liabilities incurred as a result of past events and whose existence depends on one or more future events. Future event occurs or not joining is not subject to the control of the authorities.
90. the accounts specified Zembilanc is not included in the balance sheet total of the authority.
91. Zembilanc's obligations: 91.1. fixed assets leased;
91.2. the storage of goods and materials accepted values;
91.3. subscribed and hopeless insecure (doubtful) receivables (claims against the debtor);
91.4. municipal budget issued guarantees and mortgage contracts;
pupils and students of 56.9. debt for non-material values atdotaj;
91.6. travelling sports prizes and cups;
57.0. future payments on the contracts concluded;
91.8 zembilanc account. other.
92. the group "Leased assets" refers to the authority fixed assets leased from other companies or institutions that do not belong to the body and therefore are not considered assets of the authority.
93. the Responsible storage of goods and materials accepted values include goods and other material values received by the authority.
94. Write-offs and doubtful bezcerīgo of accounts receivable notes receivable amount considered doubtful or irrecoverable. This does not apply to requirements which drive is legally impossible.
95. the warrants issued by the municipal budget and mortgage agreements indicate the outstanding amount of the guarantee at the end of the reporting period and at the beginning, which have not fallen due or which has fallen due and that the budgetary authority. Guarantees provided in annex-form explains 9-2 "statement of guarantees issued".
96. The future payments on the contracts specify the funds incurred if the budget authority has concluded a contract for the cash disbursement of resources for the future, and it is probable that the contract will comply with the rules. The expected payment amount recorded as future payments for contracts. Here listed the amount of the contract which is not performed the work provided for in the Treaty and, accordingly, the budgetary authority is not present liability against the operator.
2.5. the form No. 2-fact "actual revenue and expense summary" fill the order

97. Form No 2-fact "actual revenue and expense summary" collects data about the budgetary authority actual revenue and expenditure budget divided into types. Report contains data compiled from the accounts of budget implementation.
98.005. "total 20 __ of __ month period (the period)" shall form No 1 "balance" of the reporting period, the results of budget implementation 4. the column "On the reference year (period) in the end" from 530. line to 570. line.
99.003. in the line "total 20 __ of __ month period (the period)" indicates the year the budgetary authorities (the period) through the implementation of the budget.
"total" row 100.003 20 __ of __ month period (the period) "is calculated as 001." revenue "and the line" 002. "in the margin.
101.004. in the line "other budgetary implementation transactions affecting the results" indicate the volume of transactions that affect the results of the implementation of the budget, but there is no revenue or expenditure. The result can be both positive and negative.
102.004. the line "other results of budget implementation transactions affecting the" data "section of the report explains the information on other budgetary implementation transactions" affecting the results, describing each transaction and its volume.
103.005. the line "total 20 __ of __ month period (the period)" is calculated as the total of the line 003. "20 __ of __ month period (the period)" and "other line 004. budget implementation transactions" affecting the amount of data.
104. Under the "statement of other budgetary implementation transactions" affecting the result: 104.1.1. the column "description" of the transaction indicates the description of the transaction, which affects the results of budget implementation in the reporting period;
104.2. a description of the transactions can be applied to several kinds of budget. The impact of the transaction shall be indicated by "+" or "-" sign.
105. The row "total" data in each column is equal to line 004. "other results of budget implementation transactions affecting" the name of the corresponding column of the data supplied.
106.005. the line "total 20 __ of __ month period (the period)" 3. "General" box, box 4 "special budget", 5. the columns ' donations and gifts ", 6. the columns ' other budgets" and 7. the columns ' total ' data is equal to form No. 1 "balance" box 4 "To the end of the reporting period," the General line, "540", line 550. "special budget" row "donation to 560 and 570 gifts", "in row" and the other budget line 530. "review of the year (period) the results of the implementation of the budget" the specified data.
107.006. the lines "_ a total of 20 (previous year)" indicates the total budget authority annual budget over the budget.
108.006. "altogether 20 __. year (previous year)" 3. "General" box, box 4 "special budget", 5. the columns ' donations and gifts ", 6. the columns ' budget" and Another 77. the columns ' total ' data is equal to form No. 1 "balance" 5. the columns ' To the beginning of the year "in the" General line 540, 550. "the line," special budget "," donation row 560 and 570 gifts "," in row "and the other budget line 530." review of the year (period) the results of the implementation of the budget "the specified data.
109.3. aisle "General" 001. "revenue" and the line "002." data is equal to: form No. 2 109.1. "review of budget revenue and expenditure" in box 8 "discharge on an accrual basis in the reporting period" in row "010 resources to cover the expenses" and "line 2640. IV. Total expenses, net lending" specified data – national public institutions;
2. form 109.2-P "review of budget revenue and expenditure" 7. the columns ' execution on an accrual basis in the year "row 1" total revenue "I and row" along 8955 expenditure "the specified data-local authorities.
110.4. aisle "special budget" 001. "revenue" and the line "002." data is equal to: 2. form 110.1-2 "statement of special budget revenue and expenditure (social insurance)" 8. the columns ' execution after the accrual period "in the line" I 010. Total revenue "in row" and 560 II. expenditure-total "the specified data-national public institutions;
110.2. the forms no 2-1-P "special report on the revenue and expenditure shown in the budget" 7. the columns ' execution on an accrual basis in the period "." I row. 605, revenue-together "and row" IV. 715. Total expenses, net lending data – the local authorities.
111.5. the columns ' donations and gifts "001." revenue "and the line" 002. "data is equal to 111.1. form no: 2-4" review of donations, donations of revenue and expenditure "in box 8" discharge on an accrual basis in the reporting period "in the line" I 010. Total revenue "and" II. 160 line expenditure total "specified data – national public institutions;
111.2. form No 2-4-P "review of donations and donations of revenue and expenditure" 7. the columns ' execution after the accrual period "in the line" I 549. Revenue-together "and row" IV. 647. Total expenses, net lending data – the local authorities.
112.6. the columns ' other budgets "001." revenue "and the line" 002. "data is equal to: 2. form 112.1-8" review of unexpected cases of funds revenue and expenditure "and form No 2-9" review of another budget revenue and expenditure of funds (Government authorities) "8. the columns ' execution after the accrual period" 010 "in row resources to cover the expenses" and "line 040.-together" the specified data-national public institutions;
112.2. form No 2-other "review of another budget revenue and expenditure of funds" 7. the columns ' execution after the accrual period "row 1" revenue "I and row 2," after "specified in the economic category data – local authorities.
113.005. "total 20 __ of __ month period (the period)" 7. the columns ' total ' data is the same with form No. 4 "statement of changes in equity" in box 8 "the results of the implementation of the budget year" 18 "20 row __. the results of the implementation of the annual budget".
2.6. Form No 2 "statement of revenue and expenditure of the general budget" fill order 114. Review of the revenue and expenditure shown in the budget shall be drawn up in accordance with the law on the State budget for the current year. Each form represents one sub data. In summary form the Sub data amount. Summary of the authority shall consist of a summary of program data.
115. the revenue according to the indicate the institutions financed from the budget revenue classification codes, expenditure-classification of expenditure after the budget, according to economic categories.
116.4. box "approved estimates year" refers to the approved resources in General (revenue) and the projected expenditure data for the year (as amended).
117.5. the column "financing plan for the period/year Approved law" specifies the data for the year in accordance with the law on State budget for the current year approved funding amount (as amended).
118.6. column "cash flow" in the reporting period and 7. ' cash flow the previous year's reference period "indicates the general statement of revenue and expenditure cash flow.
119.6. column "cash flow reporting period" indicates the year of the period considered cash flow.
120. in box 7 "cash flow the previous year's reference period" indicates the period of the previous year's cash flow.
121.6. the columns ' cash flow reporting period "in row" 2650 cash balance at the beginning of the year "data is equal to form No. 1" balance "5. the columns ' To the beginning of the year" in the line "budget 340 accounts" data supplied.
122.6. the columns ' cash flow reporting period "in row" 2690 cash balance at the end of the period are equal to the data form 1 "balance" box 4 "To the end of the reporting period" in the line "budget 340 accounts" data supplied.
123. in box 8 "discharge on an accrual basis in the period" and 9 "in box execution on an accrual basis in the previous year's reference period" indicates the general implementation of revenue and expenditure on an accrual basis: 123.1. box 8 "discharge on an accrual basis in the reporting period" in row "010 resources to cover" indicates the current period actual revenue, and they are identical to the form No.2-fact "actual revenue and expense summary" 3. the columns ' General ' 001. "revenue" line;
123.2. box 8 "discharge on an accrual basis in the reporting period" in the line "total of 2640. expenses, net lending" indicates the current period actual expenses, and they are identical to the form No.2-fact "actual revenue and expenditure ' columns ' 3" General line "002." the data supplied.
124.9. column "execution on an accrual basis in the previous year's reference period" indicates the period of the previous year.

125. box 8 "discharge on an accrual basis in the period". "line 020 grant from the general revenue," the specified data at the end of the year reduced by 6. the columns ' cash flow reporting period "in row" closed 2680 budget appropriations () "the data supplied.
2.7. Form No 2-2 "statement of special budget revenue and expenditure (social insurance)" procedure for completing 126. Report on specific budget (social security) the revenue and expenditure shall be drawn up in accordance with the law on the State budget for the current year. In one form the Sub data. In summary form the Sub data amount. Summary of the authority shall consist of a summary of program data.
127. the revenue points according institution financed from the budget of the revenue classification codes, expenditure-classification of expenditure after the budget, according to economic categories.
128.4. ' approved in the year indicates a special budget (social insurance), approved resources (revenue) and the projected expenditure data for the year (as amended).
129.5. the column "financing plan for the period/year Approved law" specifies the data for the year in accordance with the law on State budget for the current year approved funding amount (as amended).
130.6. column "cash flow" in the reporting period and 7. ' cash flow the previous year's reference period "indicates a special budget (social security) to the revenue and expenditure cash flow: 130.1.6. column" cash flow reporting period "indicates the year of the period considered cash flow;
130.2. the column "cash flow the previous year's reference period" indicates the period of the previous year's cash flow.
131.6. the columns ' cash flow reporting period "in row" 2140 cash balance at the beginning of the year "data is equal to form No. 1" balance "5. the columns ' To the beginning of the year" in the row "special 350 budget account" data supplied.
132.6. the columns ' cash flow reporting period "in row" 2180 cash balance at the end of the period are equal to the data form 1 "balance" box 4 "To the end of the reporting period" in the row "special 350 budget account" data supplied.
133. in box 8 "discharge on an accrual basis in the period" and 9 "in box execution on an accrual basis in the previous year's reference period" indicates a special budget (social insurance) for implementing revenue and expenditure on an accrual basis: 133.1. box 8 "discharge on an accrual basis in the period". "revenue line 010 – together" indicate the reporting period the actual yield, and they are identical to the form No.2-fact "actual revenue and expense summary" 001. "revenue" line 4 column "special budget";
133.2.9. column "execution on an accrual basis in the previous year's reference period" indicates the period of the previous year.
134. The form shall be completed in the institutions for which the law on the State budget for the current year is approved the special budget (social security) to the programmes and sub-programmes and the Treasury settlement centers are opening accounts with the number "5".
135.2160. and 2200. t.sk row ". from State pension special budget part of the capital funds of the sales for "point of sale shares of funds that are presented in the balance.
136.2130. line "financing: borrowing from the State budget" indicate the annual borrowing from the State budget to finance expenditure.
2.8. Form No 2-4 "review of donations and donations of revenue and expenditure" fill order 137. Revenue points according institution financed from the budget of the revenue classification codes, expenditure-classification of expenditure after the budget, according to economic categories.
138.4. box "approved estimates year" and 5 under "financial plan" for the reporting period indicate the donation, donations of approved resources (revenue) planned spending estimates and the financing plan data for the year (as amended).
139.6. column "cash flow" in the reporting period and 7. ' cash flow the previous year's reference period "indicates a donation, donation of the revenue and expenditure cash flow: 139.1.6. column" cash flow "during the period of the year the accounts of revenue and expenditure, cash flow;
139.2. box 7 "cash flow the previous year's reference period" indicates the previous year's revenue and expenditure, cash flow.
140.6. the columns ' cash flow ' during the period 1420. the line "cash balance at the beginning of the year" data is equal to form No. 1 "balance" 5. the columns ' To the beginning of the year "in row" 360 donation and gift accounts "data supplied.
141.6. the columns ' cash flow ' during the period 1430. "cash balance at the end of the period are equal to the data form 1" balance "box 4" To the end of the reporting period "in row" 360 donation and gift accounts "data supplied.
142. in box 8 "discharge on an accrual basis in the period" and 9 "in box execution on an accrual basis in the previous year's reference period" indicates donations, donations for implementing revenue and expenditure on an accrual basis: 142.1. box 8 "discharge on an accrual basis in the reporting period" in row "010 total revenue" indicate the reporting period the actual yield, and they are identical to the form No.2-fact "actual revenue and expense summary" 001. "revenue" line 5. "donations and gifts";
142.2. box 8 "discharge on an accrual basis in the reporting period" in row "160 total expenditure" indicates the current period actual expenses, and they are identical to the form No.2-fact "actual revenue and expense summary" 002. "expenditure" 5. "donations and gifts";
142.3.9. column "execution on an accrual basis in the previous year's reference period" indicates the period of the previous year.
143. natural way in inbound and received dāvinājumo indicates fixed assets, inventory (if one unit value of not more than 50 lats), various types of special equipment, raw materials and materials. They will be evaluated and the value in money terms indicates 150. line.
144. the form of the received donations and gifts fill the institutions for which the Treasury settlement centers have accounts with initial digit "7".
2.9. Form No 2-8 "review of funds for contingencies" revenue and expenditure arrangements to fill 145. report on funds for contingencies fills in the Ministry and the central authorities which by order of the Ministry of Finance has granted funds for contingencies and with transit transfers received from the Ministry of finance, the General features of the programme "contingencies".
146. the application of funds and ensure responsible use of the resources allocated under the Ministry of finance, the objectives set out in the order and in accordance with the approved expenditure. The report indicates that expenditure spent for contingencies at the expense of the budget according to economic classification category code in accordance with the means to provide for contingencies in the approved expenditure.
147.4. box "approved estimates year" ministries and central authorities which granted funds for contingencies, indicate the approved estimates data.
148. box 5 "financial plan for the period/year under legislation approved" ministries and central authorities which granted funds for contingencies, not filled.
149.6. column "cash flow" in the reporting period the Ministry and Central State authorities say transit transfers received in the account of resources and expenditure cash flow at the expense of the budget classification according to economic categories, 7. the column "cash flow the previous year's reference period" indicates the previous year's expenditure of resources and cash flow at the expense of the budget classification according to economic categories.
150. in box 8 "discharge on an accrual basis in the reporting period," the Ministry and the central national authorities indicate the actual resources and the actual execution of the reference period by the corresponding budget classification codes of economic categories, 9. the column "execution on an accrual basis in the previous year's reference period" indicates the previous year's reference period, if such had been the previous year.
151. box 8 "discharge on an accrual basis in the period". "the State of the line 020 General authorities received transfers data in transit" at the end of the year reduced by 870. line "closed the budget appropriations" data supplied.

152. the ministries and central authorities prepare from them transit transfer account expenditure summary reports shall be submitted to the Finance Ministry, indicating funds for contingencies and actual cash flows of income and expenditure at the expense of the budget classification according to economic categories. The Ministry of finance prepares a Ministry and Central State authorities a report on the funds for contingencies usage summary and breakdown by ministries and Central Government agencies and submitted to the Treasury.
153. box 8 "discharge on an accrual basis, during the period". "the State of the line 020 General authorities received transit transfers" and the line "II. 040. Expenditure-total" data indicates the appropriate form No 2-fact "actual revenue and expense summary" 6. the columns ' other budgets "001." revenue "line, and the line" 002. "the data supplied.
2.10. Form No 2-9 "review of another budget revenue and expenditure of funds (Government authorities)" fill order 154. report on the budget of other funds, the Ministry completed the central public authorities and their subordinated institutions that receive funds from other budgets (such as security, fish, grain Reserve Fund). The review shall be completed for each type of budget, programme and subprogramme and shall prepare a summary. Review the form line "information on the institution from which you received the funds ' claims, the Ministry program and the Sub, which received the funds.
155. Revenue share indicates received funds from other budgets. 4. under "approved estimates year" indicates the approved resources (revenue) and the planned expenditure for the reporting year data.
156.5. the column "financing plan for the period/year Approved law" specifies the data for the year in accordance with the law on State budget for the current year authorities approved the funding amount (as amended).
157.6. column "cash flow" in the reporting period and 7. ' cash flow the previous year's reference period "indicates a different budget revenue and expenditure, cash flow.
158.6. column "cash flow reporting period" indicates the year the period in question, other budget revenue and expenditure, cash flow under economic categories codes.
159.6. the columns ' cash flow ' during the period 1600. "cash balance at the beginning of the year" data is equal to form No. 1 "balance" 5. the columns ' To the beginning of the year "in the line" other 380. budget funds account "data supplied.
160.6. the columns ' cash flow ' 1620. in the reporting period the line "cash balance at the end of the period are equal to the data form 1" balance "box 4" To the end of the reporting period in the line "other" 380. budget funds account "data supplied.
161. box 7 "cash flow the previous year's reference period" indicates the period of the previous year's revenue and expenditure, cash flow under economic categories codes.
162. in box 8 "discharge on an accrual basis in the period" and 9 "in box execution on an accrual basis in the previous year's reference period" indicates a different budget resources for implementing revenue and expenditure on an accrual basis, by economic category codes: 162.1. box 8 "summary execution after the accrual period" line "010 resources to cover" the data is identical to the form No.2-fact "actual revenue and expense summary" 6. the columns ' other budgets "001." revenue "line;
162.2. box 8 "summary execution on an accrual basis in the period". "line 040 – together" data is identical to the form No.2-fact "actual revenue and expense summary" 6. the columns ' other budgets "002." on the line "the data supplied.
2.11. Form No 2-P "review of budget revenue and expenditure" fill order 163. report completed in municipalities.
164.4. ' approved budget "indicate the municipality approved the budget of the general statement of revenue and expenditure for the year (as amended).
165.5. box "cash flow" in the year, and 6. the column "cash flow" refers to the previous year's budget revenue and expenditure, cash flow. 5. under "cash flow" in the year indicates the year the cash flow and 6 under "cash flow" indicates the previous year previous year's cash flow.
166.7. ' execution on an accrual basis in the year "and in box 8" discharge on an accrual basis in the previous year "indicates the general implementation of revenue and expenditure on an accrual basis: 166.1.7. ' execution on an accrual basis in the year" indicate the reporting year;
166.2. in box 8 "discharge on an accrual basis in the previous year" refers to the previous year.
167.17. line "charged", 19 local line "individual income tax return" row "and 21 transferred VOVA on the last day of the reporting period" fills in the Riga City Council, Liepaja and Ventspils City Council City Council.
168.177. "payments from other budgets" data explains the accounts showing the receipt of funding sources and amounts.
169.99. row "12.3.0.0. foreign financial assistance" indicates foreign financial assistance received (such as ISPA, PHARE, SAPARD) for the implementation of the project in accordance with the agreements concluded with the project promoter (public institution), if the municipality its co-financing grant from the general budget. This code also provides the revenue from the second-level intermediate bodies for the structural funds of the European Union-funded part of the project implementation, attributable to the UR18.2.5.1.ie hospitality structures.
170. The State budget co-financed payments in foreign financial assistance for the implementation of the project (not mērķdotācij), if the municipality its co-financing grants from the General, points 165. row "18.2.4.2. State budget payments to the local governments for the participation of foreign financial assistance for the implementation of the project". This code also provides the revenue for the State budget financing by the structural funds of the European Union-funded projects that apply to the hospitality structures of UR18.2.5.2.ie code.
171. the expenditure of the economic class 8100. "country code (municipal) budget loans" and the "national code 8200 (municipal) budget loan repayment," the numbers are positive. 8000. the code "State (municipal) budget internal loans and repayment" is calculated as the difference between 8100 and 8200. code code.
172. the Cohesion Fund payments indicates functional category economic 14.340. categories. code 2442 "grants to municipal budgets".
173. Settlements with municipal budgets indicate economic category. the code "local 3800 budget transfer in living expenses", 4800. code "local budget transfers capital expenditure" and "Municipal Code 7800 budget transfers for investment".
174. the line "X. Revenue surplus (+) or deficit (-)" is calculated as the difference between the total of the line "I." and the line "revenue total expenses VI after the Government functional categories and account data.
175. the line "XI. Financing" data points with the opposite sign in the line "the revenue surplus X (+) or deficit (-)". If the deficit is negative, the financing will be positive, and vice versa.
176. Loans and their repayments of the principle by the sweet point – from loans minus repayments. If the current repayment during the year has been higher than that of loans received, indicates a negative result.
177. in the line "other 1.1.No the same level of public administration bodies" shall provide the data for the financial year received loans from the same level of public administration bodies, received loans from your specific budget or from other municipalities.
178. in the line "other 1.1.No the same level of public administration bodies" data explains the accounts, specifying from which the municipality (name, State) received the loan.
179. the lines "1.2. From other levels of Government (the Treasury)" specifies the data for the financial year received loans from the State budget and by the Treasury received through foreign borrowing.
180. the line "2. changes of budgetary resources" shall be calculated as the difference between "2.1. Budget balance at the beginning of the year" and the line "2.2. budgetary balance at the end of the year".
181. the lines "2.2. budgetary balance at the end of the year" indicates the General checking account and cash balance report for the last day of the year.
182. in the line "3.No commercial banks" shall provide the data for the financial year received and repaid loans (or overdraft amount used) from commercial banks.
183. in the line "4. General internal financing" indicates data are received and repaid loans from other legal and natural persons in the Republic of Latvia.
184. The line, "XIII. External financing" specifies the data for the financial year received and repaid loans from foreign Governments, international organizations or banks.

185.7. the columns ' execution on an accrual basis in the year "row 1" total revenue "data is identical to the form No.2-fact" actual revenue and expense summary "001." revenue "line 3" in box "General data supplied.
186.7. the columns ' execution on an accrual basis in the year "on the line" 8955. expenditure data are identical to the form No.2-fact "actual revenue and expense summary" 002. "the line" 3 "in box" General data supplied.
187. the columns ' cash flow in the year "lines" 2.1. Budget balance at the beginning of the year "data is equal to 1-1-P of the form" review of cash balance position "18. the columns ' balance at the beginning of" the line, "Which 331.-General" and "the General line 340 accounts" the specified data.
188.5. the columns ' cash flow in the year "lines" 2.2. budgetary balance at the end of the year "data is equal to 1-1-P of the form" review of cash balance position "17. the columns ' balance at the end of the reporting period in Which the" line 331. "– General" and "the General line 340 accounts" the specified data.
189.7. box 9043. "X. Revenue surplus (+) or deficit (-)" the data is identical to the form No.2-fact "actual revenue and expense summary" 003. "altogether 20 __ of __ month period (the period)" 3. "in the column" General data supplied.
2.12. Form No 2-1-P "special report on the revenue and expenditure shown in the budget" the filling order 190. report completed in municipalities.
191. the income and expenditure budget of the special points along the way.
192.4. ' approved budget "indicates the municipal budget approved the special budget expenditure for the year (as amended).
193.5. box "cash flow" in the year, and 6. the column "cash flow" in the previous year indicates a special budget of revenue and expenditure of the money flow: 193.1.5. box "cash flow" in the year indicates the year the cash flow;
193.2.6. column "cash flow last year" indicates the previous year's cash flow.
194.7. ' execution on an accrual basis in the year "and in box 8" discharge on an accrual basis in the previous year "indicates a specific budget for implementing revenue and expenditure on an accrual basis: 194.1.7th column" execution on an accrual basis in the year "on the accounts of revenue and expenditure for the year;
194.2. in box 8 "discharge on an accrual basis in the previous year" indicates the previous year's revenue and expenditure.
195. in the line "national road fund of the municipality of mērķdotācij road (Street) Fund (direct payment)" and the row "national road fund of mērķdotācij scheduled passenger services by coach and bus (direct payment)" points from the national road fund grant.
196. the rows "received local government budget transfers transfers ' claims from other municipalities and the District Council received the funds.
197. in the line "other State budget received transfer transfers" refers to others from the State budget received transfers.
198. in the line "12.3.0.0. foreign financial assistance" indicates foreign financial assistance received (such as ISPA, PHARE, SAPARD) for the implementation of the project in accordance with the agreements concluded with the project promoter (public institution), if the municipality its co-financing grants from the special budget. This code also provides the revenue from the second-level intermediate bodies for the structural funds of the European Union-funded part of the project implementation, attributable to the UR18.2.5.1.ie hospitality structures.
199. the national co-financing budget payments in foreign financial assistance for the implementation of the project (not mērķdotācij), if the municipality its co-financing grants from the special budget, indicate in the line "18.2.4.2. State budget payments to the local governments for the participation of foreign financial assistance projects". This code also provides the revenue for the State budget financing by the structural funds of the European Union-funded projects that apply to the hospitality structures of UR18.2.5.2.ie code.
200. the section "Funding" line VI. "from other levels of the same public administration bodies" indicates the loans received from other authorities or from your other specific budget, or from your budget. The net amount of the loan, i.e. of the cost minus the repayments made during the year.
201. Section VI of "financing" in the line ". From other levels of Government (the Treasury)" notes from the Treasury received loans. The net amount of the loan, i.e. of the cost minus the repayments made during the year.
202. the section "VI." line in "Finance budget balance at the beginning of the year" indicates the specific budget cash balance at the beginning of the year.
203. Section VI of "Financing" in the line ". Budget balance" indicates the end of the year special budget cash balance at the end of the year.
204. Section VI of "financing" in the line ". From commercial banks" indicate the specific budget loans from credit institutions (commercial banks). Here also indicate the amount of used overdraft.
205. Section VI of "financing" in the line ". General internal financing" indicates the specific budget borrowing from other domestic legal or natural persons.
206.6. the columns ' cash flow last year "line" budget balance at the end of the year "data is equal to 5. the columns ' cash flow in the year" on the line "budget balance at the beginning of the year," the data supplied.
207.5. the columns ' cash flow statement year "line" budget balance at the end of the year "data is equal to form No. 1-1-P" review of cash balance position "box 350 17. lines" special budget account "and" cashier line 332 – special budget "amounts of data.
208.5. the columns ' cash flow statement year "line" budget balance at the beginning of the year "data is equal to form No. 1-1-P" review of cash balance position "18. box 350 lines" special budget account "and" cashier line 332 – special budget "amounts of data.
209.7. the columns ' execution on an accrual basis in the year 605. "line" revenue-total "data is identical to the form No.2-fact" actual revenue and expense summary "001." revenue "line 4 column" special budget "the data supplied.
210.7. the columns ' execution on an accrual basis in the year 715. "line" total expenses, net lending "data are identical to the form No.2-fact" actual revenue and expense summary "002." the line "4. the column" special budget "the data supplied.
211.7. the columns ' execution on an accrual basis in the year 717. "line" revenue surplus (+) or deficit (-) "the data is identical to the form No.2-fact" actual revenue and expense summary "003." altogether 20 __ of __ month period (the period) "4." special budget "the data supplied.
2.13. Form No 2-1-1 "review of specific budget expenditure by functional categories of the Government" the filling order 212. report completed in municipalities.
213. the report indicates a special government budget by functional categories.
214.4. ' approved budget "indicates the municipal budget approved the special budget expenditure for the year (as amended).
215.5. box "cash flow" in the year, and 6. the column "cash flow" in the previous year indicate the specific budget expenditure cash flow: 215.1.5. box "cash flow" in the year indicates the year the cash flow;
215.2.6. column "cash flow last year" indicates the previous year's cash flow.
216.7. ' execution on an accrual basis in the year "and in box 8" discharge on an accrual basis in the previous year "indicates the specific budget implementation of expenditure on an accrual basis: 216.1.7. ' execution on an accrual basis in the year indicates the year expenses;
216.2. in box 8 "discharge on an accrual basis in the previous year" indicates the expenditure of the previous year.
217.4. the columns ' approved budget ", 5. the columns ' cash flow in the year", 6. the columns ' cash flow last year "7. the columns ' execution on an accrual basis in the year", box 8 "discharge on an accrual basis in the previous year" 001. "– the line together" data is identical to the form No.2-1-P "review of specific budget revenue and expenditure corresponding to the name" boxes in row "IV. 715 total expenses, net loans" the data supplied.
218.6. box "cash flow" in the previous year and 8. the columns ' execution on an accrual basis in the previous year "data match the previous year's report contains data.
2.14. Form No 2-4-P "review of donations and donations of revenue and expenditure" fill procedures 219. Review completed in municipalities.
220. the revenue and expenditure indicates by economic and functional categories.
221.4. ' approved budget "indicates the municipal budget approved donations and donations of expenses for the year (as amended).

222.5. box "cash flow" in the year, and 6. the column "cash flow" refers to the previous year in donations and donations of the revenue and expenditure cash flow: 222.1.5. box "cash flow" in the year indicates the year the cash flow;
222.2.6. column "cash flow last year" indicates the previous year's cash flow.
223.7. ' execution on an accrual basis in the year "and in box 8" discharge on an accrual basis in the previous year "indicates donations and donations for implementing revenue and expenditure on an accrual basis: 223.1.7. ' execution on an accrual basis in the year" on the accounts of revenue and expenditure for the year;
223.2. in box 8 "discharge on an accrual basis in the previous year" indicates the previous year's revenue and expenditure.
224. in the line "the natural way received donations and gifts in money terms" data only "in box 7 execution on an accrual basis in the year" and in box 8 "discharge on an accrual basis in the previous year".
225.5. the columns ' cash flow statement year "line" cash balance at the beginning of the year "data equal 6. the columns ' cash flow last year" in the line "cash balance at the end of the year" the data supplied.
226.5. the columns ' cash flow statement year "line" cash balance at the beginning of the year "data is equal to form No. 1-1-P" review of cash balance position "18. the columns ' balance at the beginning of the year". "donations of 360 accounts" and the line "Which 333. – donations and gifts".
227.5. the columns ' cash flow statement year "line" cash balance at the end of the year "data is equal to form No. 1-1-P" review of cash balance position "17. the columns ' balance at the end of the reporting period" 360. "gift accounts" and the line "Which 333. – donations and gifts".
228.7. the columns ' execution on an accrual basis in the year of the "line" revenue-total "data is identical to the form No.2-fact" actual revenue and expense summary "001." revenue "line 5." donations and gifts "the data supplied.
229.7. the columns ' execution on an accrual basis in the year "line" total expenses, net lending "data are identical to the form No.2-fact" actual revenue and expense summary "002." expenditure "5." donations and gifts "the data supplied.
230.7. the columns ' execution on an accrual basis in the year "excess of revenue of the line" (+) or deficit (-) "the data is identical to the form No.2-fact" actual revenue and expense summary "003." altogether 20 __ of __ month period (the period) "5." donations and gifts "the data supplied.
2.15. Form No 2-other "review of another budget revenue and expenditure of funds" fill the order form fill 231 local authorities.
232. the budget of the Other features are, for example, State and local tender, auction guarantees money, milk money.
233.1. the column "classification code" indicates economic category code.
234.2. column ' name ' specifies the name of the classification code in accordance with the functional category of expenditure, the category of expenditure, financing of economic classification.
235.4. ' approved budget "indicates the level of resources approved in the budget.
236.5. ' cash flow – in the reporting period "and" execution in box 7 on an accrual basis – reference period "indicates a different budget funds received and spent.
237.6. column "cash flow – the previous year" and in box 8 "discharge on an accrual basis – a year earlier" indicates the previous year other budget funds.
238. the line "revenue surplus (+) or deficit (-)" data calculated as "revenue" line and the line "after the economic categories" in the margin.
239. the line "after economic data categories" are the same with the line "after the Government functional categories and account data supplied.
240. the line "revenue" column 5 "cash flow" data in the reporting period are equal to form No. 2-c-list "list for other budget resources" 6. the columns ' revenues in the reporting period "in the line" total "specified data.
241. the line "after" economic categories data box 5 is equal to form No. 2-c-list "list for other budget means" aisle 7. "reference period" in the line "total" specified data.
242.7. the columns ' execution after accrual-accounting period "line" revenue "and the line" after economic data "category is identical to the form No.2-fact" actual revenue and expense summary "6. the columns ' other" budget lines corresponding to the name of the specified data.
243.7. the columns ' execution after accrual-accounting period "rows" of excess Revenues (+) or deficit (-) "the data is identical to the form No.2-fact" actual revenue and expense summary "6. the columns ' other budgets" in row "along 003 20 __ of __ month period (the period)" the data supplied.
2.16. the form No. 4 "statement of changes in equity" fill order 244. Report shows the change in the reporting year and the previous year in all of the items in the balance sheet, are classified as equity. Statement of changes in equity showing the types of operation that led to the equity increases or reductions.
245. the column "fixed asset fund" budgetary institutions indicates long-term assets acquired or created by 2001. Fixed asset balances of the Fund reduces the calculated depreciation, the deletion of (off) of accounting and other business.
246.4. box "share capital or equity participation" budget authority indicates the value of long-term assets, which exclude depreciation. Changes to this item the formation of new depreciable assets after the acquisition, as well as in cases where the deleted (turn off) the assets listed in this item, or other transactions.
247.5. under "long term investment revaluation reserve" indicates the budget authorities long term asset revaluation changes. The revaluation is carried out, the difference between the carrying amount of long-term assets and overvalued the value recorded as long term investment revaluation reserve.
248.6. ' spare ' indicates the field of the own production palīgsaimniecīb (natural revenue in money terms) balances at the beginning of the year and the end of the year.
249.7. the column "previous budget year result" indicates the results of the implementation of the budget for all previous years. Under the changes, review the results of the implementation of the annual budget for moving to the previous year the results of the implementation of the budget.
250. the results of the implementation of the budget year is calculated as the current year actual revenue and actual expenses, adjusted for the difference with the other results of the implementation of the budget affecting transactions. The results of the implementation of the budget year is calculated separately for each budget report form No. 2-fact "actual revenue and expense summary" 7. the columns ' total ' 005. "total row in 20 __ of ___ months period (the period)".
251. Statement of changes in equity shall be completed for two years – the reporting year and the previous financial year: 251.1.001.009 rows row to specify information about the changes in the equity items of the previous reporting year;
251.2.010 to 018 from row to row indicates information about the changes in equity during the reporting year.
252.001. the lines "_ 20 on 1 January 2004," noted equity balances of the previous reporting year.
253.009. row "20 __ December 31," noted equity balances of the previous reporting year.
254.009. "20 __ December 31" data calculated as 001-008. queue data amount in each box.
255.010. the lines "_ 20 on 1 January" indicate the equity items of the balances at the beginning of the year, which is equal to the balances at the end of the previous year.
256. the columns ' asset fund "011." the line depreciation fixed assets acquired up to 01.01.2001. "data is identical to the report form No. 5" review of intangible investments and fixed assets changes in "11. the columns ' depreciation (value write-downs) – calculated in the year – purchase up to 01.01.2001." 300. in the line "total" specified data.
257. the columns ' long term investment revaluation reserve "in the line" long-004 asset revaluation indicates changes to the previous one, but in row "long-term 013 asset revaluation" indicate the changes that have taken place as a result of a revaluation, the reference year.
258. If the reference year or previous year of deleted (deactivated) long-term assets purchased before 2001 and included in the fixed asset is not depreciated, and included participation in the share capital or Fund, translated and included in the revaluation reserve in equity, "long term investment revaluation reserve" item, then deleting (switching) following long-term assets, reduce the equity items of the balance.

259.005 "in the row of the long-term assets" off point total in the previous year of svītroto (turn off) the long-term assets, but in row "from 013 counting off the long-term assets" refers to the total in the year of svītroto (turn off) the long-term assets.
260.6. the columns ' reserve ' 006. "other transactions on the line" and "other 015 line deals" indicates changes in reserves for other transactions. The reduction specified as a negative number.
261.006. line "other transactions" indicates changes in reserves last year. If the budgetary authority of such transactions, they are explained in the notes on the accounts.
262.015. "other transactions on the line indicates the changes that have occurred in the year and you do not specify a form No 2-fact" actual revenue and expenditure "in the line" other 4 budget implementation transactions affecting the results ", and does not explain the cognitive part. If the budgetary authority of such transactions, the nature of the section of the report describes the "statement of other transactions in equity in the year".
263.007 "in row 20 __. the results of the implementation of the annual budget" and "20 row 016 __ budget execution results" indicates the previous results of the implementation of the budget year (specified in "the results of the implementation of the budget year) transfer to item" previous budget year result ".
264. box 8 "the results of the implementation of the budget year" 007. "20 __ budget execution results" data points with the opposite sign in box 8 "the results of the implementation of the budget year" 001. "20 row __ 1 January" the data supplied.
265.7. columns "previous budget year result" 007. "20 row __. the results of the implementation of the annual budget" data is equal to box 8 "the results of the implementation of the budget year" 001. "20 row __ 1 January" the data supplied. 9. as a result of the transmission of the column "total" 007 "in row 20 __ budget execution results" indicated the total is zero.
266. box 8 "the results of the implementation of the budget year" 016 "20 row __. the results of the implementation of the annual budget" data points with the opposite sign in box 8 "the results of the implementation of the budget year" in row "20 010 __ 1 January" the data supplied.
267.7. columns "previous budget year result" row "016 20 __ budget execution results" data is equal to box 8 "the results of the implementation of the budget year" in row "20 010 __ 1 January" the data supplied. 9. as a result of the transmission of the column "total" row "20 016 __ budget execution results" indicated the total is zero.
268. box 8 "the results of the implementation of the budget year" 008 "in row 20 __ budget execution result" indicates the results of the implementation of the budget year in the previous year. 8. the columns ' the results of the implementation of the budget year "009" 20 row __ December 31, "the data is consistent with the form No 1" balance "To the aisle" 5. review period "in the line" report 530. year (period) the results of the implementation of the budget "the data supplied.
269. box 8 "the results of the implementation of the budget year" 017 "20 row __ budget execution result" indicates the year the results of the implementation of the budget. 8. the columns ' the results of the implementation of the budget year "018" 20 row __ December 31, "the data is consistent with the form No 1" balance "box 4" To the end of the reporting period "in row" 530 accounting year (a period of) the results of the implementation of the budget "the data supplied.
270.9. the column "total" indicates the total changes in equity items in the previous year, and a report distributed at the business. 9. the columns ' total ' data is calculated by adding the data from the columns to 8.3 aisle.
271.018. row "20 __ December 31" indicate the equity items of the balances at the end of the year.
272.018. "20 __ December 31" data calculated as-010 017. queue data amount in each box.
273.3., 4., 5., 6., 7., 8., and aisle 9 018. "20 row __ December 31" the specified data is equal to form No. 1 "balance" box 4 "To the end of the reporting period" in row "budget 440 institutional asset fund", 450. "national line (local) share capital (equity participation)", 460. line "long-term investment revaluation reserve", "reserves 470 in row", "in the previous line 480. year the results of the implementation of the budget", the line "the report 530. year (period) the results of the implementation of the budget" and 580. Section I row "total" specified data.
274. box 8 "the results of the implementation of the budget year" 017 "20 row __. the results of the implementation of the annual budget," the data is identical to the form No.2-fact "actual revenue and expense summary" 7. the columns ' total ' 005. "total row in 20 __ of __ month period (the period)" the data supplied.
2.17. the form No. 5 "review of intangible investments and fixed assets changes in" procedures for filling out 275. reports indicate that long-term investment in property right certified documentary (the Act of registration of property, contracts, bills, property rights supporting documents). The property is located in the balance sheet itself does not create property rights.
276.3. ' original value – to 01.01.200 and g. "indicates long-term investments at the beginning of the year to the original value.
277.4. ' original value – purchase and fabrication "indicates a long-term investment and acquisition of production (with a" + "sign).
278.5. under "revaluing the original value-" indicates long-term investment revaluation results. If the value is increased, it is positive (with the "+" sign), while if the value is reduced, it is negative (with the "-" sign).
279.6. column "original value-movement" indicates long-term investment transfers from one group to the other (receive-with the "+" sign, moved, with "-" sign).
280.7. column and in box 8 "original value – from" indicates long-term investment from accounting (with the "-" sign), broken down as follows: acquisition up to 01.01.2001 and after 01.01.2001 acquisition 281.9. ' original value, and g. 31.12.200 "indicates long-term investments at the end of the year the original value. 9. the columns data calculated as 3, 4, 5, 6, 7 and 8 columns of data.
282.10. under "depreciation (value write-downs) – to 01.01.200 and g." indicates long-term investment depreciation at the beginning of the year.
283.12. column "depreciation (value write-downs) – calculated in the year – purchase up to 01.01.2001 g." indicates the reference year calculated amount of depreciation for assets purchased before 1 January 2001.
284.12. column "depreciation (value write-downs) – calculated in the year – after 01.01.2001 g. acquisition" indicates the year of reference calculated depreciation for assets acquired after 1 January 2001.
285.13. the column "depreciation (value write-downs)-proofing" indicates the estimated depreciation adjustments during the year associated with the value change, moving from one group to another group or changing the useful life (the value can be both positive and negative).
286. in box 14 and 15 "depreciation (value write-downs)-off due to the removal of" indicates the long-term investments that are excluded (7. "withdrawal from activities") depreciation (negative value).
287.16. under "depreciation (value write-downs) – g. 31.12.200 __" indicates long-term investment depreciation at the end of the year. 16. in the column data is calculated as 10, 11, 12, 13, 14 and 15 of the data column.
288.17. the columns ' net book value – to 01.01.200 and g. "data calculated as 3. columns" acquisition value – to 01.01.200 and g. "data and 10. the columns ' depreciation (value write-downs) – to 01.01.200 and g." in the margin.
289.18. the columns ' residual value. g. "the 31.12.200 data calculated as 9. columns" acquisition value on. "_ 31.12.200 and 16. the columns ' depreciation (value write-downs) and g." the 31.12.200 data difference.
290.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 010. "investment in intangible assets total" data is equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of the line," 010 "intangible assets-total" the data supplied.
291.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 020. "research and development costs of companies ' data is equal to form No. 1" balance "box 4" To the end of the reporting period "and 5" On the review section at the beginning of "the line," research 020. and business development costs "the data supplied.
292.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 030. "concessions, patents, licenses, trademarks and similar rights, computer programs, data is equal to" form 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of the" in row "concessions 030, patents, licenses, trademarks and similar rights, computer programs, data supplied."

293.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 050. "other intangible assets (investments)" data is equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of the ' 040. line" other intangible assets (investments) "the data supplied.
294.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 060. "advance payments for intangible investment" data is equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of" 050 "row advance payments for intangible investment" the data supplied.
295.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 070. "fixed assets" are the same as the data form 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of the" in row "property 060-total" the data supplied.
296.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 080. "land plots, buildings, construction and permanent plantations" (account 1210) data is equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of the line," "070. Land, buildings, structures and permanent plantations" the data supplied.
297.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 180. the line "technological equipment and machines ' data is equal to form No. 1" balance "box 4" To the end of the reporting period "and 5" On the review section at the beginning of "the line," technological 080. equipment and machinery "the data supplied.
298.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 200. the line "other assets" are equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of" the line "other 090 fixed assets" the data supplied.
299.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 280. the line "create fixed assets under construction cost" data objects are equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of" 100. "create the fixed asset on the line and unfinished construction object cost" data supplied.
300.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 290. "advance payments for fixed assets are equal to" form 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of" 110. "advance payments for fixed assets" the data supplied.
301.17. the columns ' net book value – to 01.01.200 and g. "and 18" box net book value – and g. "31.12.200 300. the row "total" data is equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of the line," 010 "intangible assets-total" and "fixed assets in row 060-total" the specified data.
302. in the annex to the report No. 1 indicates no consideration received (release) the intangible investments and fixed assets.
2.18. the form No. 6 "review of inventory" procedure for completing 303. report prepared under accounting chart of accounts.
304.180. Line Item – "together" is calculated as the raw material of the line 010 "and materials", 100. "work in progress", 110. "finished goods and goods for sale", 120. "incomplete orders", 130 lines "ready orders" and the line "140. Inventory value of up to $50 (including) on the unit and the various specific types of equipment".
305.190. line "received no consideration – total" indicates the year of free items. Received donations and donations of 200 points in row "of those donations and gifts".
306.210. row "released without charge – total" indicates the year the item free of charge.
307.220. line "of those donations and gifts" is provided by donations and donations.
308.3. columns "to the end" and 4. the columns ' to the beginning of the year "line" input 010 and materials ", 100." work in progress ", 110." finished goods and goods for sale ", 120." incomplete orders ", 130 lines" ready orders ", the line" 140. Inventory value of up to $50 (including) on the unit and the various specific types of equipment "and 180" items – row together "data is equal to form No. 1" balance "in the appropriate boxes in the lines of names data.
2.19. Form No 7-1 "participation in the equity of the subsidiary motion of" procedures for filling out 309. the report indicates changes in the subsidiary's equity participation during the reference year.
310. Affiliated companies are companies which, in relation to the budgetary authority, which prepares the report, is a subsidiary of the company.
311. the budget authority, listing the companies kapitālo, participation can use two different methods: 311.1. cost method — investments accounted for their original value, and changes in investment value occurs when the company's shares are sold or purchased;
311.2. equity method to determine the current year's investment value evaluation and recognition of changes in the value, taking into account the interests and the company's operating results for the year under review;
311.3. reporting tables in the beginning specifies the accounting method;
311.4. If using cost method, you do not need to fill in box 7 of the report "investment revaluation", column "11. Company data – equity capital at the end of the year" and the column ' 12. Company data – equity at the beginning of the year ";
If the accounting used 311.5. equity method, complete all columns specified in the table;
311.6. using the equity method, the columns ' 4 the book value of the investment at the beginning of the year "data is equal to 10. the columns ' participation (%) at the beginning of the year and the 12" aisle ". Company data – equity at the beginning of the year" in the product. If such a relationship exists, it explains the accounts;
311.7. using the equity method, the investment in box 8 "book value at the end of the year" data is equal to 9. the columns ' participation (%) at the end of the year "and the columns ' 11 corporate data-equity at the end of the year" in the product. If such a relationship does not exist, you explain in the notes on the accounts.
312. The report fill general principles: 312.1 2. box "company name" indicates the name of the related company legal;
312.2.3. ' no registration ' indicates the company's registration number in the register of companies or commercial register;
312.3.4. the column "the carrying amount of the Investment at the beginning of the year," noted participation in related company equity book value at the beginning of the year;
4. the columns ' 312.4. the carrying amount of the Investment at the beginning of the year "in the row" total "100" indicates the total financial contribution balance at the beginning of the year, calculated as 001-099. queue data amount;
312.5.5. the column "acquisition" with the "+" sign indicates an increase in the participation of the enterprise concerned. If the acquisition occurred without accounting, it immediately explain in the notes on the accounts. Box the acquisitions that have occurred in both the accounting and property investment. In the annex to the report describes the money and property investment;
312.6.6. column "on/off" Sales with the "–" sign indicates the participation capital reductions due to the sale of the company, or turning off parts of the accounting;
312.7.7. column "revaluation of investments" fills in when using the equity method of accounting. This box indicates the changes in value arising from revaluing the investment under the equity method. The increase in the value of the indicated by the "+" sign, but decrease with the "-" sign. Revaluation of investment value is negative;
312.8. in box 8 "the carrying amount of the Investment at the end of the year" indicates holding business assets carrying amount at the end of the year;
312.9. box 8 "investment book value at the end of the year" data calculated as 4. the columns ' investment book value at the beginning of the year ", 5. the columns ' purchase ', 6. the columns ' Sales ' and the on/off 7. the columns ' investment revaluation" amount of data;
312.10. "in box 8, the carrying amount of the investment at the end of the year" in the row "total" 100 "indicates total participation in the capital of the company at the end of the year, calculated as 001-099. queue data amount;
312.11. box 4 "the carrying amount of the Investment at the beginning of the year" and "contribution box 8 book value at the end of the year," 100. "total" row data is equal to form No. 1 "balance" 5. the columns ' To the beginning of the year "and" box 4 On the end of the reporting period "in row" 130 investments enterprises ";

312.12.9. ' participation (%) at the end of the year "indicates a State or local government investment (participation) in the share capital of the company at the end of the year. Percentage of participation consistent with the company's official list of shareholders at the end of the year;
312.13.10. ' participation (%) at the beginning of the year "indicates a State or local government investment (participation) in the share capital of the company at the beginning of the year. these data are the same as the previous year;
312.14.11. box "company data – equity capital at the end of the year" and column "12. Company data – equity at the beginning of the year," the only authority that records using the equity method;
11. the column "312.15. Company data – equity capital at the end of the year" indicates the total equity of the company's total at the end of the year, but the column "12. Company data – equity at the beginning of the year" – the company's total equity at the beginning of the year;
312.16. data included in the column "11. Company data – equity capital at the end of the year" and column "12. Company data – equity capital" at the beginning of the year, are equal to the corresponding data in the company accounts in the accounting year and previous year.
2.20. Form No 7-2 "participation of associates in the capital movement statement" fill order 313. the report indicates changes in associated companies equity participation during the reference year.
314. the accounting methods of participation: 314.1. the budget authority can use two different methods of accounting for participation in the enterprise, kapitālo-cost method and equity method;
314.2. using cost method, investment recorded at their original value, and changes in the value of investments, purchasing or selling the company's shares;
314.3. equity method provides for the current year's investment value evaluation and recognition of the value changes accordingly, taking into account the interests and the company's operating results for the year under review;
reporting tables start 314.4. indicate the method of accounting;
314.5. using cost method, you do not need to fill in box 7 of the report "investment revaluation", column "11. Company data – equity capital at the end of the year" and the column ' 12. Company data – equity at the beginning of the year ";
314.6. using the equity accounting method, complete all the fields in the table. Using the equity method, the columns ' 4 the book value of the investment at the beginning of the year "data is equal to 10. the columns ' participation (%) at the beginning of the year and the 12" aisle ". Company data – equity at the beginning of the year" in the product. If such a relationship exists, they explain individual accounts;
314.7. using the equity method, the investment in box 8 "book value at the end of the year" data is equal to 9. the columns ' participation (%) at the end of the year "and the columns ' 11 corporate data-equity at the end of the year" in the product. If such a relationship does not exist, it will explain separately in the notes on the accounts.
315. The report fill general principles: 315.1.2. box "company name" indicates the name of the associate legal;
315.2.3. ' no registration ' indicates the company's registration number in the register of companies or commercial register;
315.3 4. the column "the carrying amount of the Investment at the beginning of the year" indicates participation in the associate's equity book value at the beginning of the year;
315.4.4. the columns ' investment book value at the beginning of the year "in the row" total "100" indicates the total financial contribution balance at the beginning of the year, calculated as 001-099. queue data amount;
5. serial column "acquisition" with the "+" sign indicates an increase in the participation of the enterprise concerned. If the acquisition has taken place without any accounting, it immediately explain accounts;
315.6.6. column "on/off" Sales with the "–" sign indicates the participation capital reductions by share of the sales company or excluding part of the accounting;
315.7.7. column "revaluation of investments" fills in when using the equity method of accounting. This box indicates the changes in the company's value, the relative contributions of the converter using the equity method. The increase in value is indicated by the "+" sign, but decrease with the "-" sign. Revaluation of investment value is negative;
315.8. in box 8 "the carrying amount of the Investment at the end of the year" indicates holding business assets carrying amount at the end of the year;
315.9. box 8 "the carrying amount of the Investment at the end of the year" shall be calculated as 4, 5, 6 and 7 of column data;
8. the columns ' 315.10. the carrying amount of the Investment at the end of the year "in the row" total "100" indicates total participation in the capital of the company at the end of the year, calculated as 001-099. queue data amount;
4. the columns ' 315.11. the carrying amount of the Investment at the beginning of the year "and" contribution box 8 book value at the end of the year, "100." total "row data is equal to form No. 1" balance "To the aisle" 5. report period start "and 4. the columns ' At the end of the reporting period" 141. line "participation in the equity of associated companies";
315.12.9. ' participation (%) at the end of the year "indicates a State or local government investments made (participation) in the share capital of the company at the end of the year. Percentage of participation must be consistent with the Organization's official list of shareholders at the end of the year;
10. box 315.13. "participation (%) at the beginning of the year" indicates a State or local government investments made (participation) in the share capital of the company at the beginning of the year. These data are identical to those specified in the preceding year;
11. the column "315.14. Company data – equity capital at the end of the year" and column "12. Company data – equity at the beginning of the year," the only authority that records using the equity method;
11. the column "315.15. Company data – equity capital at the end of the year" indicates the total equity of the company's total at the end of the year, but the column "12. Company data – equity at the beginning of the year" – the company's total equity at the beginning of the year;
315.16. data included in the column "11. Company data – equity capital at the end of the year" and column "12. Company data – equity capital" at the beginning of the year, are equal to the corresponding data in the company accounts in the accounting year and previous year.
2.21. Form No 7-3 "General partnership company statement of changes in equity" in order to fill in the report indicates the other 316. participation in the capital of undertakings changes during the year.
317. the budget authorities, listing the participation capital, the company uses the cost method.
318. Using cost method, investment recorded their initial value.
319. the changes in investment value by buying or selling shares of the company.
320. The report fill general principles: 320.1.2. box "company name" indicates the company's legal name;
320.2.3. ' no registration ' indicates the company's registration number in the register of companies or commercial register;
320.3.4. the column "the carrying amount of the Investment at the beginning of the year" indicates the rest of the company's capital participation book value at the beginning of the year;
4. the columns ' 320.4. the carrying amount of the Investment at the beginning of the year "in the row" total "100" indicates the total financial contribution balance at the beginning of the year, calculated as 001-099. queue data amount;
5. the column "320.5 acquisition" with the "+" sign indicates an increase in the participation of the enterprise concerned. Box the acquisitions that have occurred in both the accounting and property investment. In the annex to the report describes the money and property investment. If the acquisition has taken place without any accounting, it immediately explain accounts;
320.6.5. the columns ' purchase "100." total "line indicates the total increase of the participation of the accounting year, calculated as 001-099. queue data amount;
320.7.6. column "on/off" Sales with the "–" sign indicates the reduction of capital participation company share sales or excluding parts of accounting. If shutdown is effected without accounting, it immediately explain accounts;
320.8.6. the columns ' Sale/off "100." total "line indicates the total other participating capital reduction in the reporting year, calculated as 001-099. queue data amount;
320.9.7. the column "the carrying amount of the Investment at the end of the year" indicates the rest of the company's capital participation book value at the end of the year;
7. the columns ' 320.10. the carrying amount of the Investment at the end of the year "data calculated as 4. the columns ' investment book value at the beginning of the year", 5. the columns ' purchase "and" sale of the aisle 6/off "the amount of data;
7. the columns ' 320.11. the carrying amount of the Investment at the end of the year "in the row" total "100" indicates total participation in the capital of other companies at the end of the year, calculated as 001-099. queue data amount;
4. the columns ' 320.12. the carrying amount of the Investment at the beginning of the year "and form No 7-4" review of long-term securities changes "10. the columns ', the carrying amount of the investment at the beginning of the year," 100. "total" amount is equal to form No. 1 "balance" 5. the columns ' To the beginning of the year "in the line" other 170 securities and investments in "a specified amount;

7. the columns ' 320.13. the carrying amount of the Investment at the end of the year "and form No 7-4" review of long-term securities changes "16. the columns ' investment book value at the end of the year," 100. "total" amount is equal to form No. 1 "balance" box 4 "To the end of the reporting period" in the line "other 170 securities and investments in" a specified amount;
320.14. in box 8 "participation (%) at the end of the year" indicates a State or local government investments made (participation) in the share capital of the company at the end of the year. Percentage of participation in line with the company's official list of shareholders at the end of the year;
320.15.9. ' participation (%) at the beginning of the year "indicates a State or local government investments made (participation) in the share capital of the company at the beginning of the year. These data are identical to those specified in the previous year.
2.22. Form No 7-4 "review of long-term securities changes" procedure for completing the report indicates 321. long-term securities (stocks and bonds) changes during the year.
322.2. under "security type" specifies the type of securities (shares, investment securities, bonds, debt securities).
323.3. "issuer" in the column indicates the name of the issuer of the shares, if you have shares.
324.5. nominal value in the column "total" indicates the total nominal value of securities, i.e. 4. the columns ' count ' data is multiplied by one of the par value of a security.
325.6. ' emission date (URdd.mm. yyyy) "indicates the date when the security is released in circulation. Specify the date in the format "date month year.".
326.7. the column "maturity (URdd.mm. yyyy)" indicates the date that the cost to the par value of a security. Specify the date in the format "date month year.".
327. in box 8 "Period after issue date" indicates security expiration after the issue date using the following terms: "1" for medium-term (1 to 5) and "2" for long-term (over 5 years).
328.9. column "currency sign" indicates the original currency of the securities purchased on the designations.
329.10. the column "the carrying amount of the Investment at the beginning of the year" indicate the carrying amount of the securities at the beginning of the year.
330. the columns ' 10. the carrying amount of the Investment at the beginning of the year "in the row" total "100" indicates the total carrying amount of securities balance at the beginning of the year, calculated as 001-099. queue data.
331. the columns ' 10. the carrying amount of the Investment at the beginning of the year, "100." together "and form No 7-3" General partnership company statement of changes in equity "box 4" of the carrying amount of the Investment at the beginning of the year, "100." total "amount is equal to form No. 1" balance "5. the columns ' To the beginning of the year" in the line "other 170 securities and investment" the data supplied.
332.11. the column "Purchase" with the "+" sign indicates the increase in the value of the securities the securities purchase.
333.11. the columns ' Purchase "100." total "line indicates the total increase in the value of the securities at the end of the year, calculated as 001-099. queue data.
334.12. column "sales" with the "–" sign indicates the value of the securities the securities sales.
335.12. column "selling" 100. "total" line indicates the total value of the securities at the end of the year, calculated as 001-099. queue data.
336.13. the column "other changes" with the receipt-"+" sign indicates the increase in the value of securities, securities royalty.
337.13. the columns ' other changes – receiving "100." total "line indicates the total increase of securities at the end of the year, calculated as 001-099. queue data.
338.14. ' other change-over/off "with the" – "sign indicates the value of the securities that accounted for the transfer of securities, or turning off of royalty.
339. the columns ' 14. Another change-over/off "100." total "line indicates the total reduction of securities at the end of the year, calculated as 001-099. queue data.
340.15. column "exchange differences" with the "+" sign indicates the increase in the value of securities, and with the "–" sign indicates the value of the securities of exchange rate fluctuations.
341. the columns ' 15. Exchange rate fluctuations "in the row" total "100" indicates the total exchange rate fluctuations at the end of the year, calculated as 001-099. queue data.
342.16. the column "the carrying amount of the Investment at the end of the year" indicate the carrying amount of the securities at the end of the year.
343.16. the columns ' investment book value at the end of the year "data calculated as 10. the columns ', the carrying amount of the investment at the beginning of the year" 11. the columns ' Purchase ', 12 boxes "sale" aisle ", 13", 14 "transfer box on/off" and "aisle 15. Exchange rate fluctuations," the amount of data.
the columns ' contribution to 344.16. carrying value at the end of the year "in the row" total "100" indicates the total carrying amount of securities at the end of the year, calculated as 001-099. queue data.
345.16. the columns ' investment book value at the end of the year, "100." together "and form No 7-3" General partnership company statement of changes in equity "7. the columns ' investment book value at the end of the year," 100. "total" amount is equal to form No. 1 "balance" box 4 "To the end of the reporting period" in the line "other 170 securities and investment" the data supplied.
2.23. Form No 7-5 "overview of loans" fill order 346.2. the column "name" of the recipient of the loan indicates a borrower's legal name.
347. the box "target" indicates the contractual loan target.
348.4. the column "date of signature of the Treaty (URdd.mm. yyyy)" indicates the date on which you signed the loan agreement. Specify the date in the format "date month year.".
349.5. the column "repayment term (URdd.mm. yyyy)" indicate the date that you specified in the contract and you must pass all the debt.
350.6. ' the loan agreement in the amount (LCY) "indicate the loan amount in LCY.
351.6. the columns ' loan agreement amount (LCY) "100." total "line in the total loan amount in LCY calculated as 001-099. queue data.
352.7. box ' loan balance at the beginning of the reporting period "indicate the amount outstanding for which have not fallen due at the beginning of the reporting period.
353.7. box ' loan balance at the beginning of the reporting period, "the data given is identical to a previous column" 11. Loan balance at the end of the reporting period, "the data supplied.
354.7. the columns ' Loan balance at the beginning of the reporting period, "100." total "line indicates the total loan balance at the beginning of the reference period, as calculated as 001-099. queue data.
355.7. the columns ' Loan balance at the beginning of the reporting period, "100." total "row data is equal to form No. 1" balance "5. the columns ' To the beginning of the year" in row "150 loans to affiliated undertakings", 160. "loans to associated companies" and 180. "other loans".
356. in box 8 "issued in the reporting period" indicates the amount of loans in the local currency of the reporting year.
357. box 8 "issued in the reporting period" in the row "total" 100 "indicates the total amount issued during the reference year, which is calculated as 001-099. queue data.
358.9. column "repaid" period with "–" sign indicates the repaid loan amount in LCY of the reporting year.
359.9. the columns ' repayments ' 100. during the reporting period in the line "total" indicates the total amount paid in the year, calculated as 001-099. queue data.
360.10. the column "other increase/decrease" with the "+" sign indicates another increase and with the "–" sign indicates the reduction of another (for example, student and study loans, the exclusion of the claim without the cash flow, exchange rate fluctuations). This column also shows long term loan short term part of the swap, for it provides a explanation in the notes on the accounts.
361.10. the columns ' other increase/decrease "100." total "line indicates the total other amount of the increase or reduction in the reporting year, calculated as 001-099. queue data.
362. the column "11. Loan balance at the end of the reporting period" indicate the amount outstanding for which have not fallen due at the end of the year and calculated as 7. the columns ' Loan balance at the beginning of the reporting period ", box 8" issued to "in the reporting period, 9. the columns ' repayments during the period" and the "other" box 10. increase/decrease amount of data ".
363.11. the columns ' Loan balance at the end of the reporting period "in the row" total "100" indicates the total amount of the loan balance at the end of the reporting period, calculated as 001-099. queue data.
364.11. the columns ' Loan balance at the end of the reporting period "100." total "row data is equal to form No. 1" balance "box 4" To the end of the reporting period "150." loans to affiliated undertakings ", 160." loans to associated companies "and 180." other loans ".
365.12. column "tracking account" indicates the inventory accounts according to the chart of accounts: "1320" – loans to affiliated companies, "1340" – loans to associated companies and "1360" – other loans.

2.24. the form 8-1 "review of the requirements of the" filling order 366.20. "line in dealings with customers and Subscribers" indicate trade receivables unpaid invoice amounts that emerged, selling products or goods or execution of works or services.
367. in row 30 "for deliveries and orders received Bills ' claims from customers received bills of Exchange.
368.40. line "settlements for SAPARD projects" indicates the total amount of the contract the beneficiary for whom the rural support service commitment.
369.50. line "settlements for State funding" and 60 "settlement row on EU funding" indicates a settlement of State funding and settled on the financing of the European Union.
370.70. line "affiliated and associated companies" indicates relatives and Associates debt (budget authority to the customer), whether created as short term loans or as an amount paid on purchases (the services).
371.80. line "settlements with the ISPA, SAPARD and other customers," notes: 371.1. settlement of ISPA projects with the European Commission;
371.2. settlements with contractors (kontraktor) for ISPA projects;
371.3. settlement of ISPA projects with other budgets;
371.4. other customers.
372.130. line "advance payments for goods and services" indicate the advances paid for goods and services.
373.140. line "carried over long term requirements" indicates requirements that are carried over due during the year.
374.150. line "settlements for claims against the staff and student lending," all the economic nature of the claim against the Authority's total employees and students.
375.200. line "Overpaid taxes (taxes paid in advance)" indicates the settlement of taxes-taxes pārmaksāto if budget secured larger amounts than the final calculated data and any tax or VAT (SALES TAX) that the budget authority (if it is a VAT payer) has paid for goods and services.
376.250. row "total: settlements for claims" indicates a requirement, calculated as the total of lines ' dealings with purchasers and subscribers ' lines ' for deliveries and orders received bills ", the line" settlements for SAPARD projects ", the line" affiliated and associated companies ", the line" the settlement with the ISPA, SAPARD and other debtors ", the line" advance payments for goods and services "," long-term "carried," settlement of claims against staff and student lending "and" Overpaid taxes (taxes paid in advance) "the amount of data.
377.4. aisles "at the end of the reporting period" and 5 "On the review section at the beginning of" the line data is equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of" the line, "290. Settlement of claims (customers)" the data supplied.
378. the certificate shall state the customer (260) total for national companies, local companies, government bodies and local government budgets.
2.25. the form 8-2 "review of vendors ' fill order. 20.379 line" settlement of loans and liabilities ": 379.1. from credit institutions or the Treasury received short or long-term loans and liabilities;
379.2. short-term and long-term commitments for ISPA projects.
380.20. line "settlement of loans and liabilities" separated the remaining loan principal and interest payments on those loans.
381.20. line "settlement of loans and liabilities" indicates the used overdraft amount from commercial banks.
382.6. the columns ' total to the end of the reporting period "and 7. the columns ' total at the beginning of the year," 20. "Settlement of loans and liabilities" are equal to form No. 1 "balance" box 4 "To the end of the year" and "The box 5 reviews the year 590." the line, "the settlement of loans and liabilities" the data supplied.
383.90. line "settlements of advances received" notes from buyers and customers received advances.
384.6. the columns ' total to the end of the reporting period "and 7. the columns ' total at the beginning of the year," 90. "Settlement of advances received" data is equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of the" 600. "settlement row of advances received" the data supplied.
385.100. line "settlements with suppliers and contractors ' claims settlement agencies with suppliers of materials, structures and components, installation of equipment, the construction and Assembly of the executed works.
386.6. the columns ' total to the end of the reporting period "and 7. the columns ' total at the beginning of the year," 100. "settlements with suppliers and contractors" are equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of" the line, "610. Settlements with suppliers and contractors," the data supplied.
387.110. "t.sk on the line. settlements with suppliers and contractors (kontraktor) for ISPA projects "indicates the authorities ' settlements with suppliers of materials, structures and components, installation of equipment, the construction and Assembly of the executed works. Analytical accounting for each supplier and each accepted the deal. Justification documents for settlements with suppliers and contractors is an invoice and a bank (Treasury) document for billing.
388.6. the columns ' total to the end of the reporting period "and 7. the columns ' total at the beginning of the year," 120. "bills Due" are the same as the form No 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of" Payable "in row 620 bills" the data supplied.
389.130. line "settlements with companies, participants and staff" specifies the vendor debt (liabilities), affiliated and associated companies, the businesses with whom you have a contract of participation, other companies, staff, as well as credit institutions deposit slips deposited amounts and repayment of the loan amount, cash and material shortages and loss of values.
390.6. the columns ' total to the end of the reporting period "and 7. the columns ' total at the beginning of the year" 130. "dealings with companies, participants and staff" are equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of the" in row "settlement 630 with companies, participants and staff" the data supplied.
391.230. line "settlement on pay and deductions from wages (excluding taxes)" indicates a settlement with officers on salary, deductions from wages and settlements with scholars.
392.6. the columns ' total to the end of the reporting period "and 7. the columns ' total at the beginning of the year" 230. "Settlement on pay and deductions from wages (excluding taxes)" data is equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of" the line, "640. Settlement on pay and deductions from wages (excluding taxes)" the data supplied.
393.270. line "settlements for other taxes, fees and payments to the budget" is settled on the value added tax payments and social security payments, wages calculated from individual income tax and compulsory social security contributions.
394.6. the columns ' total to the end of the reporting period "and 7. the columns ' total at the beginning of the year" line "settlement in 270 for other taxes, fees and payments to the budget" is equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of" the line, "Settlement 650. tax provisions" the data supplied.
395.280. line "settlements for deferred revenue" in the next period of receiving funds.
396.6. the columns ' total to the end of the reporting period "and 7. the columns ' total on the beginning of the reporting year" data is equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of" the line, "660. Settlement of deferred revenue" specified data.
397.290. row "total accounts payable" indicate the total amount of liabilities to creditors, calculated as 20, 90, 100, 120, 130, 230, 270 and 280. queue data.
398.6. the columns ' total to the end of the reporting period "and 7. the columns ' total at the beginning of the year," a total of 290 rows "creditors" are equal to form No. 1 "balance" box 4 "To the end of the reporting period" and 5 "On the review section at the beginning of the" in row "section II 670 total" data supplied.
399. the certificate shall state the vendor (300) total of commitments on State, municipal companies, government bodies and local government budget commitments.

400.6. the columns ' total to the end of the reporting year "32." other loans-t.sk. the principal ", 42" short-term loans from credit institutions (the Treasury) – t.sk. the principal ", 52" long term loans from credit institutions (the Treasury) – t.sk. the principal "and 72" loans from credit institutions without specified term-t.sk. "the principal sum is equal to form No. 9-1" borrowing "12. the columns ' loan balance (LCY) – at the end of the year," 100. "total" line in the data supplied.
401.7. the columns ' total on the beginning of the year, "32." other loans-t.sk. the principal ", 42" short-term loans from credit institutions (the Treasury) – t.sk. the principal ", 52" long term loans from credit institutions (the Treasury) – t.sk. the principal "and 72" loans from credit institutions without specified term-t.sk. "the principal sum is equal to form No. 9-1" borrowing "13. the columns ' loan balance (LCY) – at the beginning of the year," 100. "total" row in the specified data.
2.26. the form No. 22 "the budgetary authorities ' order to fill in a form indicating 402. Government institutions and authorities whose financial information the summary balance sheet compiled by the Ministry, Central Government institutions and local authorities.
403.2. ' the budgetary authority name "indicates the name of the full budgetary authority. Do not use abbreviations.
404.3. under "tax registration No." refers to the budget authority of the taxpayer registration number.
405.4. "registered office" indicates the budgetary authority the full legal address and postal code.
2.27. the form No. 3-1, "overview of the State unit of the implementation bodies" fill order 406. Review completed national budgetary authorities.
407. the number of units of the State's annual performance plan completed in accordance with the Authority's establishment plan, drawn up according to professions.
408. The actual number of units of the State indicates the appropriate completed forms actually State units.
409. The actual number of units in the State at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
410.020. "the number of units of the State – total" data calculated as 030. "civil servants", 040. "other staff" and "operating the line 103. staff" the amount of data.
411.030. "civil servants", 040. "other staff" and "operating the line 050. personnel" year plan data completed in accordance with approved State list. The average number of staff units for the reporting period is calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of the report.
412.030. line of "civil servants" civil servants indicates the number of units of the State.
413.040. in the line "other staff" indicate the specialist, senior managers and professionals, the number of employees who are not civil servants (officials of the candidates), but which implement the authority delegated functions.
414.050. line "Service staff" indicate the number of employees, which supports the activities of the Authority (for example, plumbers, cleaners, janitors).
415.070. "pay-total" data calculated as 080. "wages", 130 lines "allowances and premiums (except management contracts)", line 170 "management contract", line 180 "and" compensation and benefits 220. "the pay differential to be paid abroad for" the amount of data.
416.120. line "external staff" indicates the remuneration of external staff for the work in the case of fixed-term contracts concluded by natural persons. These people don't plan staff position and does not determine the base salary under the State approved list.
2.28. Of form 3-2 "statement of defence, public order and safety, a law enforcement unit of the State plan" fill the order report completed in 417. The Ministry of defence, Ministry of Internal Affairs, the Ministry of Justice and their subordinated institutions of the State budget.
418. The actual number of units of the State indicates the appropriate completed forms actually State units.
419.020. "the number of units of the State – total" data calculated as 030. "civil servants", 040. "soldiers, employees with special ranks, judges ' row" General 050 staff "and" operating the line 060. personnel data. "
420.030. "civil servants", 040. "soldiers, employees with special ranks, judges ' row" General 050 staff "and" operating the line 060. personnel "year plan data completed in accordance with approved State list.
421. the average number of staff units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of the report.
422. The actual number of the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
423.030. line of "civil servants" civil servants indicates the number of units of the State.
424.050. in the line "other staff" indicate the specialist senior professional managers and the number of employees who are not civil servants (officials of the candidates), with no service (military service) and the qualification of class, but are exercised the authority delegated functions.
425.060. line "Service staff" indicate the number of employees, the business involved in the activities of the Authority (for example, plumbers, cleaners, janitors).
426.100. "fees" calculated as 110. "wages", line 170 ' premium ', 220. "," Premium 270. "management contract", "280 lines Service the pay Fund", line 290 Special contingent "Fund" 300. "benefits", 350. "compensation" and "400 row" the wage differential be paid abroad for "the amount of data.
427.160. line "external staff" indicates the remuneration of external staff for the work in the case of fixed-term contracts concluded by natural persons. These people don't plan staff position and does not determine the base salary under the State approved list.
2.29. the form No. 3-4, "review of the unit and the State plan of boarding school students, sanatorium boarding school, a special type of boarding school and in training and re-education institutions" the filling order 428. report completed by the Ministry of education and science and its subordinated to national budgetary authorities-boarding schools, sanatorium-type boarding schools, boarding schools and special training and re-education.
429. the number of units of the State's annual plan completed in accordance with the Authority's establishment plan, prepared in accordance with the classifier of professions.
430. The actual number of units of the State indicates the appropriate completed forms actually State units.
431.040. "students free meals in number of man/days" plan data is calculated by the number of students (planned to eat free) multiplied by the estimated average one catering students the number of days in the year. Actual students free meals in number of man/days is calculated by adding the actual number of students (ēdināt free) day of each reporting period beginning after the authority of existing operational records.
432.090. "the number of units of the State – total" data calculated as 100. "the rest of the teaching staff" and "110 line personnel" in the Other.
433.100. "the rest of the teaching staff", 110. "other staff" plan data completed in accordance with approved State list. The average number of staff units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of the report. The actual number of the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
434.160. line "pay freelance employees ' remuneration of freelancers indicated for work in the case of fixed-term contracts concluded with individuals. These people don't plan staff position and does not determine the base salary under the State approved list.
2.30. the forms 3-5-1 "overview of State units and student learning plan implementation in higher education" the filling order 435. report completed in the Defence Ministry, Interior Ministry, the Ministry of education and science, Ministry of agriculture, the Ministry of culture, the Ministry of health and is subordinated to the State budget and local education authorities.
436. the number of units of the State's annual plan completed in accordance with the authorities and staff list, prepared in accordance with the classifier of professions.
437. The actual number of units of the State indicates the appropriate completed forms actually State units.
438. Higher education institutions:

438.1.020. line "admission" indicates the year of Bachelor studies in imatrikulēt and professional study programme students;
050. line 438.2. "release" indicates the number of graduates who have completed the period of undergraduate study and vocational courses and got a diploma;
060. line 438.3. "withdrawing before the end of the period of training" indicates less number of students and number of students who withdrew from school, not defended them in or not passed final graduation exam (dropouts);
438.4.070. "number of students at the end of the year" plan data calculated as 010. "number of students at the beginning of the year" and "line" admission. 020 "amount deducted from row" release 103 "and" retirements. lines 060 before the expiry "of training data;
438.5.070. "number of students at the end of the year" actual performance data calculated as 010. "number of students at the beginning of the year", the line "admission. 020" to. 030 "and come from other institutions, transferred from other types of training institutions within the" data amount deducted from row "moved 040 to other training institutions and other types of training institutions", 050. "release" and "retirements. lines 060 before the expiry" of training data;
438.6.080. "annual average number of students" plan data calculated as 010. queue data "number of students at the beginning of the year" and "line" admission. 020 "data product with 1/3 of the amount, deducted from 050." release "multiplied by 1/2 and row" retirements 060 before the expiry "of training data multiplied by 0.6;
438.7.080. "annual average number of students ' actual performance data are calculated by summing the actual number of students each on the first day of the month (from 1 February) and dividing by the number of months;
100. the line "438.8. Annual average relative number of students" plan data (if the course of study lasts from September to July) is calculated from the row "080 average number of students ' data product by a factor of 1.0 (funding from grants from general revenues), net of the Minister of education and science established a number of studies;
100. the line "438.9. Annual average relative number of students ' actual performance data is calculated by multiplying the 080." annual average number of students ' actual performance data with a factor of 1.0;
438.10.370. "annual average relative number of students ' data to be calculated by multiplying the 350 line" annual average number of students ' data with a coefficient of 0.5;
438.11.470. "annual average relative number of students ' data to be calculated by multiplying the 450 line" annual average number of students ' data with a coefficient of 0.5;
438.12.540 line "annual average relative number of PhD, residents ' data calculated by multiplying line 530." annual average number of doctoral candidates ' data with a coefficient of 0.5.439. different indicators: 439.1.570. "the number of units of the State at the beginning of the year", "the rest of the line 580. teaching staff" and "590 other personnel" year plan data completed in accordance with approved State list. The average number of staff units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
439.2.600. "the number of units of the State at the end of the year," 610. "the rest of the teaching staff" and "rest of row 620 staff" actual data at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
439.3.620. in the line "other staff" indicate the number of employees, the business involved in the activities of the Authority (for example, plumbers, cleaners, janitors);
439.4.710. row "seats in the service of the hotel" the actual performance data indicates the place actually occupied the hotel;
439.5.760. line "pay freelance employees ' remuneration of freelancers indicated for work in the case of fixed-term contracts concluded with individuals. These people don't plan staff position and does not determine the base salary under the State approved list.
2.31. the forms 3-5-2 "review of units and student staff (pupils, students) learning plan implementation in professional education institutions ' arrangements to fill the report fills in 440. The Ministry of defence, Ministry of Internal Affairs, the Ministry of education and science, Ministry of agriculture, Ministry of welfare, the Ministry of culture, the Ministry of health and is subordinated to the State budget of educational institutions.
441. the number of units of the State's annual plan completed in accordance with the authorities and staff list, prepared in accordance with the classifier of professions.
442. The actual number of units of the State indicates the appropriate completed forms actually State units.
443. Students (listener) training implementation: 060. row "443.1. Release", "in row 150 release" and "release the line 230" indicates the number of graduates who completed their education in the reporting period and got a diploma;
443.2.070. line "retirements before the end of the period of training", "160 line retirements before the expiry of the" training and line 240. "withdrawing before the end of the period of training" indicates less number of students and the number of students who withdrew from education authorities, not the diploma or not defended them passed the final exam (dropouts);
443.3.080. "students (listener) number at the end of the year" plan data calculated as 020. "students (listener) per year" and "line" admission. 030 "amount deducted from row" release 060 "and row" 070 withdrew before the end of the period of training ";
443.4.080. "students (listener)" at the end of the year the actual performance data calculated by summing the row "students 020 (listener) per year", "reception row 030" and row "arrived 040 from other educational institutions, transferred from other types of training institutions within the" data obtained from total minus 050. line "moved to other educational institutions, and other types of training institutions", 060. "release" and "retirements row 070 before the expiry" of training data;
090. "443.5. Students (listener) the annual average number of the year plan data calculated by summing the row" students 020 (listener) per year "with the line" admission. 030 "multiplied by 1/3; the report 1/12 of the number of graduates in June, multiplied by 6, summed up the difference (minus the duration of 12 months of the budget year), multiplied by the number of graduates in the other month, minus 070. "retirements before the end of the period of training" multiplied by 0.6;
090. line 443.6. "students (listener) the annual average number of the year actual performance data calculated by summing the actual number of students on the first date of each month and dividing by 12. If the number of students varies during the month, on the first date of the month take the monthly average number of pupils;
443.7.110. "annual average relative to the number of pupils (students)" shall be calculated by multiplying the 090. "students (listener) the annual average number of" data with a factor of 1.0;
"a 443.8.200. line annual average relative to the number of pupils (students)" shall be calculated by multiplying the line "students 180 (listeners) annual average number of" data with a coefficient of 0.5;
280. the line "443.9 annual average relative to the number of pupils (students)" shall be calculated by multiplying the 260. "students (listener) the annual average number of" data with a coefficient of 0.5;
443.10.290. "total annual average relative to the number of pupils (students)," data is calculated by adding the line "110. Annual average relative to the number of pupils (students)," 200. "annual average relative to the number of pupils (students)" and "280 lines annual average relative students (audience)".
444. the different indicators: 444.1.340. "the number of units of the State at the beginning of the year", "the rest of the line 350 teaching staff", 360. "Vocational teachers staff unit" and "the rest of the line 370. personnel" year plan data completed in accordance with approved State list. The average number of staff units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
444.2.390. "the rest of the teaching staff", 400. "Vocational teachers staff unit" and "line 410. Other personnel" actual count data at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
410. line 444.3. "other personnel" indicates an economic number of employees who are involved in the activities of the Authority (for example, plumbers, cleaners, janitors);
510. line 444.4 "seats in the service of the hotel" the actual performance data indicates the place actually occupied the hotel;

580. in line 444.5. "pay freelance employees ' remuneration of freelancers indicated for work in the case of fixed-term contracts concluded with individuals. These people don't plan staff position and does not determine the base salary under the State approved list.
2.32. Of form 3-6 "report on the State of the implementation of units health care facilities" fill order 445. report fills the Interior Ministry, the Ministry of defence, the Ministry of health and is subordinated to the State budget for health care institutions.
446. the number of units of the State's annual plan completed in accordance with the Authority's establishment plan, prepared in accordance with the classifier of professions.
447. The actual number of units of the State indicates the appropriate completed forms actually State units.
448.020. "the number of units of the State – total" data calculated as 030. "physicians (odds), including the key doctors and dentists ' 040." the average medical staff ", 060. Newest lines" medical personnel ", 070." civil servants "and" rest of row 080 personnel "amounts of data.
449.030. "physicians (odds), including the key doctors and dentists ' 040." the average medical personnel "," row With 050 higher education ", 060. Newest lines" medical personnel ", 070." civil servants "and" rest of row 080 personnel "year plan data completed in accordance with approved State list. The average number of staff units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of the report. The actual number of the beginning of the period and at the end of the reporting period includes persons who are temporarily absent sick, vacation, business trip, vacation or other reasons.
450.140. "pay together" data calculated as 150. "doctors (odds), including the key doctors and dentists", "average 160 line medical personnel", "newest 180 medical personnel", line 190 "civil servants" and "the rest of the 200 staff remuneration ' amount of data.
451.110. lines "number of Days" plan data is calculated by multiplying the estimated number of beds with an average occupancy of beds a year (taking into account actual usage in previous financial years). The actual number of days calculated as the sum of the actual number of patients each day of the reporting period beginning after the institution existing operational records.
2.33. Of form 3-7 "report on the State of the implementation of units of social care institutions" fill order 452. report completed the Ministry of welfare and its subordinated to the State budget in social care institutions.
453. the number of units of the State's annual plan completed in accordance with the Authority's establishment plan prepared according to professions.
454. The actual number of units of the State indicates the appropriate completed forms actually State units.
455.020. "the number of units of the State total" data calculated as 030. "doctors", "General line 040 medical staff", 050. "teaching staff", 060. "administrative and service staff", 070. "social workers" and "country line 080 civil servants".
456.030. "doctors", "General line 040 medical staff", 050. "teaching staff", 060. "administrative and service staff", 070. "social workers" and "country line 080 civil servants ' annual plan shall be completed in accordance with approved State list. The average number of staff units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of the report. The actual number of the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
457. the service staff are economic agents involved in the activities of the Authority (for example, plumbers, cleaners, janitors).
458.230. line "external staff" indicates the remuneration of external staff for the work in the case of fixed-term contracts concluded by natural persons. These people don't plan staff position and does not determine the base salary under the State approved list.
2.34. the form No. 3-8, "overview of the State of the unit plan the other educational and cultural institutions and activities (leisure, sports, culture, religion)" fill order 459. The form shall be completed by the Ministry of Defence, Ministry of Internal Affairs, the Ministry of education and science, Ministry of agriculture, environment and regional development Ministry, the Ministry of culture, the Ministry of health and the rest subordinated to the State budget-funded educational and cultural institutions.
460. The actual number of units of the State indicates the appropriate completed forms actually State units.
461.030. "the number of units of the State – total" data calculated as 040. "the rest of the teaching staff" and "rest of row 050 staff" the amount of data.
462.040. "the rest of the teaching staff" and "rest of row 050 personnel" year plan data completed in accordance with approved State list.
463. the average number of staff units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of the report.
464. The actual number of the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
465.050. in the line "other staff" indicate the number of employees, the business involved in the activities of the Authority (for example, plumbers, cleaners, janitors).
466.060. line "students (listener)" planned annual average number of pupils (students) is calculated by adding the number of the planned month and dividing by the number of months. The reference period for the average number of pupils (students) is calculated as the sum of the actual number of the first of each month (beginning with February 1) and the amount obtained by dividing the number of months of the report. If the number of pupils (students) in any of the months of the reporting period has changed rather than the beginning of the month, but later students (listener) the average number of a given month is determined by adding the number of pupils (students) per calendar day of the month and the amount obtained by dividing the number of calendar days in the month. The actual number of the beginning of the period and at the end of the reporting period is determined by the list.
467.070. "pay together" data calculated as 080. "Pedagogical rates", 090. "General pedagogical staff", 100. "other staff" and "110 line freelance employees ' data.
468.110. line "external staff" indicates the remuneration of external staff for the work in the case of fixed-term contracts concluded by natural persons. These people don't plan staff position and does not determine the base salary under the State approved list.
2.35. the form No. 1-1-P "review of cash balance position" fill order 469. report completed in municipalities.
470.17. column "balance at the end of the reporting period" indicates the current balance of commercial banks and institutional arrangement which will be reviewed at the end of the year.
471.18. column "balance at the beginning of the year" indicates the total cash balance at the beginning of the year, distributed over the relevant balance sheet items. Balance at the beginning of the year, equal to last year's report contains data at the end of the period.
472. the rows indicate the funds according to the balance sheet item "cash".
473. Year end cash balance position of commercial banks, and which will indicate, in accordance with the bank statement and the comparison of cash inventory results.
474. If the term deposit (deposit) made from the general budget, special or donation and gift funds, this means that the balance of the budget point balances, of which the deposit is made.
475.400. line "other funds" indicates the tickets or other cash documents that has a particular value.
476.17. the columns ' balance at the end of the reporting period "and 18" box at the beginning of the year the balance "330." That "data is the same with form No. 1" balance "in the appropriate column on the line the name of the data.
477.17. the columns ' balance at the end of the reporting period "and 18" box at the beginning of the year the balance "line" budget 340 accounts ' data are identical to the form No 1 "balance" in the appropriate column on the line the name of the data.
478.17. the columns ' balance at the end of the reporting period "and 18" box at the beginning of the year the balance "350. Specific budget lines" accounts "data is equal to form No. 1" balance "in the appropriate column on the line the name of the data.
479.17. the columns ' balance at the end of the reporting period "and 18" box at the beginning of the year the balance in the "360." Gift accounts "data is equal to form No. 1" balance "in the appropriate column on the line the name of the data.

480.17. the columns ' balance at the end of the reporting period "and 18" box at the beginning of the year the balance "line 370." deposit accounts "data is equal to form No. 1" balance "in the appropriate column on the line the name of the data.
481.17. the columns ' balance at the end of the reporting period "and 18" box at the beginning of the year the balance "line" another 380. budget funds account "data is equal to form No. 1" balance "in the appropriate column on the line the name of the data.
482.17. the columns ' balance at the end of the reporting period "and 18" box at the beginning of the year the balance "line" special 390. settlement of accounts form "data is equal to form No. 1" balance "in the appropriate column on the line the name of the data.
483.17. the columns ' balance at the end of the reporting period "and 18" box in "balance." the other 400 funds "data is equal to form No. 1" balance "in the appropriate column on the line the name of the data.
484.17. the columns ' balance at the end of the reporting period "and 18" box at the beginning of the year the balance in the "500 row" total "data is equal to form No. 1" balance "in the appropriate column on the line the name of the data.
485.17. the columns ' balance at the end of the reporting period "line" budget 340 accounts "and 331." in the "General data – the amount is equal to the form No.2-P" review of budget revenue and expenditure "5. the columns ' cash flow statement year" in row "9059 2.2. budgetary balance at the end of the year" the data supplied.
486.18. the columns ' balance at the beginning of the year "line" budget 340 accounts "and 331." in the "General data – the amount is equal to the form No.2-P" review of budget revenue and expenditure "5. the columns ' cash flow in the year" on the line "9057.2.1. Budget balance at the beginning of the year," the data supplied.
487.17. the columns ' balance at the end of the reporting period "350." special budget account "and" cashier line 332 – special budget "data amount is equal to the form No.2-1-P" special report on the revenue and expenditure shown in the budget "5. the columns ' cash flow in the year 731." line "2.2. budgetary balance at the end of the year" the data supplied.
488.18. the columns ' balance at the beginning of "the line" special 350 budget account "and" cashier line 332 – special budget "data amount is equal to the form No.2-1-P" special report on the revenue and expenditure shown in the budget "5. the columns ' cash flow in the year 729." on the line "2.1. Budget balance at the beginning of the year," the data supplied.
489.17. the columns ' balance at the end of the reporting period "360." gift accounts "and the line" Which 333. – donations and gifts "data amount is equal to the form No.2-4-P" review of donations and donations of revenue and expenditure "5. the columns ' cash flow in the year 587." the line, "cash balance at the end of the year" the data supplied.
490.18. the columns ' balance at the beginning of the year "." donations of 360 accounts "and the line" Which 333. – donations and gifts "data amount is equal to the form No.2-4-P" review of donations and donations of revenue and expenditure "5. the columns ' cash flow in the year 586." the line, "cash balance at the beginning of the year," the data supplied.
2.36. Form 9-1 "borrowing" the fill order 491. review completed national budgetary institutions and municipalities.
492. the column "lender" indicates a credit (credit's) legal name.
493.3. "the purpose of the Loan" indicates the borrowing target laid down in the Treaty.
494.4. the column "date of signature of the agreement" indicates the date on which you signed the loan agreement.
495.5. box ' loan repayment term "indicate the date that laid down in the Treaty and to which intended to settle all debt.
496.6. column "%" indicate the loan annual interest rate. Using the variable interest rate, specifies the period of the last interest rate.
497. the column "in the original currency of the Loan" indicates the currency sign a loan agreement.
498. in box 8 "the loan agreement amount – original currency" indicates the amount of the borrowing in the original currency, as set out in the contract.
499.9. ' the loan agreement amount-LVL "indicate the loan amount in dollars that are recalculated at the end of the year after the Bank's official exchange rate on the last day of the year.
500.9. the columns ' the loan agreement amount-LVL "data calculated as 8. the columns ' borrowing in the original currency of the contract amount" and "aisle 15. Exchange rate on the last day of the year" in the product data.
501.10. box ' loan balance in the original currency – at the end of the year "indicate the loan amounts received and repaid the difference in original currency for the end of the year.
502.12. column "the borrowing in the original currency – the balance at the beginning of the accounting year" indicate the loan balance at the beginning of the year.
503.12. column "the loan balance (LCY) – at the end of the year" indicate the loan balance at the end of the year, expressed by the Bank of Latvia the official exchange rate on the last day of the reporting year.
504.12. column of "the loan balance (LCY)" at the end of the reporting year data calculated as 10. the columns ' loan balance in the original currency – at the end of the year "and 15" exchange rate box – report on the last day of the year "in the product.
505.13. box ' loan balance (LCY) – at the beginning of the year "indicate the loan balance at the beginning of the financial year, expressed by the Bank of Latvia the official exchange rate of the previous reporting on the last day of the year.
506.13. the columns ' loan balance (LCY) "at the beginning of the reporting year data calculated as 11. the columns ' loan balance in the original currency – at the beginning of the year" and 14 aisle "exchange rate – the last day of the previous year" data product.
507.14. column "exchange rate – the last day of the previous year," the Bank of Latvia indicates the official exchange rate of the previous report on the last day of the year.
508.15. column "exchange rate – last day for the year," the Bank of Latvia indicates the official exchange rate on the last day of the reporting year.
509.12. column of "the loan balance (LCY) – at the end of the year," 100. "total" row data is equal to form No. 8-2 "review of vendors ' entry in the ranks of the box-32 line" other loans-t.sk. the principal ", line 42" short-term loans from credit institutions (the Treasury) – t.sk. the principal ", line 52" long term loans from credit institutions (the Treasury) – t.sk. the principal "and 72 line" loans from credit institutions without specified term-t.sk. the principal "– the specified amount of data.
510.13. the columns ' loan balance (LCY) – at the beginning of the year, "100." total "row data is equal to form No. 8-2" review of vendors ' corresponding name columns in rows-32 line "other loans-t.sk. the principal ", line 42" short-term loans from credit institutions (the Treasury) – t.sk. the principal ", line 52" long term loans from credit institutions (the Treasury) – t.sk. the principal "and 72 line" loans from credit institutions without specified term-t.sk. the principal "– the specified amount of data.
511. Completing the review of local government borrowing, which financial year changed the currency specified in the contract, the unit, the report indicates the change in the borrowing currency units.
2.37. Form No 9-1-1 "borrowing movements" of filling order 512. review completed national budgetary institutions and municipalities.
513. the column "lender" indicates a credit (credit's) legal name.
514.1. aisle "lines of code", and 2. the columns ' Lenders ' data is the same with form No. 9-1 "borrowing" the columns specified data.
515.3. the column "currency" indicates the original currency of the loan received.
516.4. box "received up to the beginning of the year" indicates the loans taken to the beginning of the year. If the loan is received, in the original currency conversion in lats indicates the Authority's records.
517.5. the column "repaid to the beginning of the year" indicate the loan principal paid to the beginning of the year. If the loan repayments made in the original currency, conversion to LCY indicates the Authority's records.
518. in column 6 and 11 ' other debt increase/decrease "indicates the debt reduction, which occurred without a cash flow. Here indicate the reinvestment.
519.7. the column "exchange difference up to the beginning of the year," noted exchange rate fluctuations or income losses. This box scores are formed only in the original currency.
520.8. the columns ' balance at the beginning of the year "shall be calculated by deducting from the box 4" received up to the beginning of the year "data box" 5. Refunded up to the beginning of the year "data, except 6. the columns ' Other debt reduction" data and report or adding 7. the columns ' currency exchange difference up to the beginning of the year ".
521.8. the columns ' balance at the beginning of the year, "100." total "row data is equal to form No. 9-1" borrowing "the relative box the line contains data.

522.9. column "received during the reference year" refers to the portion of the loans taken in the original currency and in dollars. Conversion to LCY indicates the authority records.
523.10. the column "released in the year" indicate the loan repayment of the original currency and in dollars in the year. Conversion to LCY indicates the authority records.
524.12. column "exchange difference" indicates the exchange rate fluctuations or income losses. This box must be completed only in the original currency.
525.13. the columns ' balance ' at the end of the reporting year data calculated as 8. the columns ' balance at the beginning of the year "and received a 9 column" reference year "data amount, minus 10. the columns ' repayments in the year" data, minus 11. the columns ' Other debt reduction "data and report or adding 12. the columns ' currency exchange difference" data.
526.13. the columns ' balance at the end of the year, "100." total "row data is equal to form No. 9-1" borrowing "the relative box the line contains data.
527.14. column "planned to get the loan principal – yyyy + 1" indicates a planned increase in the principal amount of the loan in the next reporting year.
528.15. column "planned to get the loan principal – yyyy + 2" indicates a planned increase in borrowing principal next year.
529.16. the column "planned to get the loan principal – in other years," noted the planned borrowing increase indicated above the reference amount in the coming years.
530.17. column "planned loan principal repayment – yyyy + 1" indicates a reduction in the principal amount of the loan in the next reporting year.
531. in box 18, "the planned loan principal repayment – yyyy + 2" indicates a reduction in the principal amount of the loan next year.
532.19. column "planned loan principal repayment-other years" indicates a reduction of the principal amount of the loan at all in the next few years, other than those mentioned above.
2.38. Form No 9-2 "statement of guarantees issued" fill order 533.2. the column "lender" indicates the guaranteed loan (credit) issuing legal title.
3. box 534. "objective" indicates the borrowing target laid down in the Treaty.
535.4. the column "borrower" indicate the loan recipient (such as a municipal company) full legal name.
536.5. the column "signing date" indicates the date of signature of the Treaty of guarantee. If the guarantee agreements signed after the signature of the loan agreement, this box indicates the date of signature of the Treaty of guarantee.
537.6. column "due" is guaranteed the loan repayment period.
538.7. the column "currency" indicates the original currency in which the received loan.
539. in box 8 "guarantee" indicates the amount of loans in the original currency. If the municipality does not vouch for the whole loan, this box specifies only the amount of the guarantee contract concluded. If the loan was issued in the original currency, conversion of dollars by the Bank of Latvia indicates the official exchange rate on the last day of the reporting period.
540.9. column "guaranteed loan amount" is the amount borrowed.
541.10. the column "the unpaid amount that has fallen due (at the beginning of the year)" indicates the State‐guaranteed loan amount at the beginning of the reporting period. Data indicates the net amount of the loan, i.e. the cost minus the repayments at the beginning of the reporting period. If the loan was issued in the original currency, conversion to LCY indicates the Authority's records.
542.12. column "total loan principal paid to the end of the reporting year" indicates the total loans the loan amount paid from the date of signature of the Treaty of guarantee. If the loan was issued in the original currency, conversion to LCY indicates the Authority's records.
543.12. column "total loan principal paid-in amount paid during the year" indicates the guaranteed loan amount paid in the year under review. If the loan was issued in the original currency, conversion to LCY indicates the Authority's records.
544.13. the column "total loan principal repaid – at the end of the reporting year" indicates the guaranteed loan repayment from the date of signature of the Treaty of guarantee, made up to the end of the reporting year. If the loan was issued in the original currency, conversion to LCY indicates the Authority's records.
545. in box 14, "total loan principal repaid – the amount repaid for the year ' shall pay off the loan amount in the year under review. If the loan was issued in the original currency, conversion to LCY indicates the Authority's records.
546.15. column "exchange difference" indicates the exchange rate fluctuations or income losses. This box must be completed only in the original currency.
547.16. the column "the unpaid amount that has fallen due (at the end of the reporting year)" indicates the State‐guaranteed loan amount at the end of the reporting year, and shall be calculated as 10. the columns ' unpaid amount that has fallen due (at the beginning of the year) "and" 12. "total box in the principal amount of the loan paid-in amount paid during the year" data amount, minus 14. the columns ' total loan principal repaid – the amount repaid for the year "data and report or adding 15. the columns ' currency exchange difference" data. If the loan is received, in the original currency conversion in local currency by the Bank of Latvia indicates the official exchange rate on the last day of the year.
548.17. the column "the planned increase in the principal amount of the loan guaranteed – yyyy + 1" indicates a planned increase in the principal amount of the loan guaranteed the next accounting year.
549. in box 18, "the planned increase in the principal amount of the loan guaranteed – yyyy + 2", indicate the planned loan principal guaranteed increase next year.
550.19. column "the planned increase in the principal amount of the loan guaranteed – other years" indicates a planned increase in the principal amount of the loan guaranteed advance non specified years.
551.20. column "planned reduction in guaranteed loan principal – yyyy + 1" indicates a planned reduction in the principal amount of the loan guaranteed next year following the reporting year.
552.21. the column "planned reduction in guaranteed loan principal – yyyy + 2", indicate the planned loan guaranteed principal reduction next year following the reporting year.
553.22. the column "planned reduction in guaranteed loan principal, the other years," noted the planned reduction in the principal amount of the loan guaranteed to all in the coming years, other than those mentioned above.
554. If the guarantee provided in the original currency, then from 17 to 22 of the aisle aisle conversion in local currency by the Bank of Latvia indicates the official exchange rate on the last day of the year.
555. the 10 columns "Report the unpaid amount that has fallen due (at the beginning of the year)" 100. "total" row data is equal to form No. 1 "balance" the cognitive part of the accounts of the "Zembilanc" 5. the columns ' At the beginning of the year "in row" local 720 budget issued guarantees and mortgage contracts "the data supplied.
556.16. the columns ' Report the unpaid amount that has fallen due (at the end of the reporting year) "100." total "row data is equal to form No. 1" balance "part" of the cognitive Zembilanc accounts "box 4" To the end of the year "in row" local 720 budget issued guarantees and mortgage contracts "the data supplied.
557. the explanatory report provides information on those guarantees which guarantee workers released in place of the municipality.
2.39. Form No 10 "review of network performance" fill the order form filled in 558 local authorities about it and monitoring existing subordinated institutions.
559.4. column "number of units at the start of the year" indicates the unit of the institutions, the State, children, students or number of occupants to the beginning of the year.
560.5. column "number of units at the end of the year" indicates the unit of the institutions, the State, children, students, or the numbers on the end of the reporting year.
561.6. ' approved budget "indicates the amount of the remuneration approved municipal budget in the current financial year concerned in functional categories.
562.7. ' execution after the accrual principle "indicates the amount of remuneration, which is actually used in the year (after the accrual principle) the functional categories.
563. the rows "unsuitability" indicates the number of institutions that provide the functions of local government.
564. Lines "number of units of the State ' specifies the number of units of the State, which provides the functions of local government. This line also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
565. the rows "pay" State the salaries, allowances and salary remuneration of staff and freelance employees.
566. the rows ' Remuneration, including freelance workers ' payment under a contract of employment for a specified period, with natural persons. These people don't plan staff position and does not determine the base salary under the State approved list.
567. Lines "number of children" indicates the actual number of children in the Group at the respective functions.

568. the rows "student number" indicates the actual number of pupils in the Group at the appropriate functional category.
569. in Row "Inmate number" indicates the actual number of occupants in the interinstitutional group on the appropriate functional category.
570. the rows "pedagogical staff employees number of units" indicates a State teaching staff number of units in the respective group at the appropriate functional category.
571. The lines "Not teaching staff, the number of units in the State" is not a pedagogical staff (Administration, cleaners and other technical staff) the number of units of the State authorities concerned to the appropriate functional group categories.
572. Lines "including the pedagogical staff (from the State budget mērķdotācij)" indicates the amount of the remuneration of the teaching staff, which are financed from the State budget of mērķdotācij.
573. Lines "including the pedagogical staff (from the local budget)" indicates the amount of the remuneration of the teaching staff, funded from the municipal budget.
574. Lines "including non-teaching personnel" indicates the amount of remuneration not pedagogical personnel.
575. Lines "including not pedagogical staff (from the State budget mērķdotācij)" indicates the amount of the remuneration of the teaching staff, not financed from the State budget mērķdotācij-specialized preschool children institutions, boarding school, sanatorium-type boarding school and special boarding school not teaching staff.
576. Lines "including not pedagogical staff (from the local budget)" indicates the amount of remuneration not pedagogical staff, funded from the municipal budget.
2.40. the forms no 13, "review of unexpected cases of funds usage" fill order 577.  The report fills in the municipality.
578. the report indicates that expenditure spent for contingencies. Expenditure groups by spend the functional and economic categories.
579.4. ' approved budget year "indicates the municipal funds approved in the budget amount for contingencies.
580. in box 5 and 6 under "cash flow statements" and the year 7 and 8 under "cash flow," noted the previous year expenditure cash flow (cash) through the functional and economic expenditure categories: 580.1.5 and 6 under "cash flow statements" indicates the year of the year cash flow;
580.2.7 and 8 under "cash flow – the previous year" indicates the previous year's cash flow.
581. in column 9 and 10 "discharge on an accrual basis, in the year 11 and 12" and column "execution on an accrual basis – a year earlier" indicates the implementation of expenditure on an accrual basis (actual performance) by the functional and economic expenditure categories: 581.1.9 and 10 in the box ' execution after accrual-accounting year the accounting year "indicates execution on an accrual basis;
581.2.11 and 12 in the box ' execution on an accrual basis – a year earlier "indicates the performance of the previous year on an accrual basis.
582. Funds for contingencies usage report indicates, distinguishing between local government funds and funds from the State budget authorities – the Ministry of finance or the regional development and local government ministries.
2.41. the form No. 20 "review of budget programs (sub) the effective execution" of the filling order 583. Ministries and other central public authorities, together with a financial statement shall be submitted to the review of the respective applications (sub) performance indicators. If they are not met or it has deviations, the report shall be accompanied by a plan for performance reasons, not an explanation.
584.3. box "actually" specified period "the actual number of units of the State" data of the reporting period are equal to the form "report on the State of the implementation of the unit" 6. the columns ' actually mean in the reporting period ".
2.42. the form No. 2-c-list "list for other budget means" fill order 585. report completed in municipalities.
586.2. the column "counterparty name" specifies the authorities, legal or natural persons name from another budget.
587.3. box "business purpose" indicates receipt of the funds target.
588.4. the column "counterparty Treasury account no." refers to the counterparty's treasury account number, from which the funds were received by the budgetary authority. If the counterparty's account is in credit, do not fill in this field.
589.5. the column "balance at beginning of year" lists other budget balance at the beginning of the year.
590.5. the columns ' balance at the beginning of the year "in the" total "row data is equal to: 1.590. form No 1-1-P" review of cash balance position "18. the columns ' balance at the beginning of the year" in the line "other 380. budget accounts";
590.2. form No 2-other "review of another budget revenue and expenditure of funds" 5. the columns ' cash flow reporting period "in row" 112 budget balance at the beginning of the year, "the data supplied.
591.6. the column "income reference period" indicates a different budget received funds in the reporting period.
592.6. box "revenue" line period "together" data is identical to the form No.2-other "review of another budget revenue and expenditure of funds" 5. the columns ' cash flow reporting period "row 1" revenue "the data supplied.
593.7. box "reporting period" indicates the quantities of other budget funds in the reporting period.
594.7. aisle "reporting period" line "total" data is identical to the form No.2-other "review of another budget revenue and expenditure of funds" 5. the columns ' cash flow reporting period "in row 2" by economic categories "or" line in the 1970s after the Government functional categories and account data supplied.
the columns ' balance 595.8. to the end of the year "data calculated as 5. the columns ' balance at the beginning of the year," 6. the columns ' revenue during the period and the amount of data "7. the columns ' expenses in the reporting period" in the margin.
596.8. the columns ' balance at the end of the year "in the" total "row data is equal to: 596.1. form No 1-1-P" review of cash balance position "17. the columns ' balance at the end of the reporting period in the line" other "380. budget accounts";
form No. 2 596.2.-other "review of another budget revenue and expenditure of funds" 5. the columns ' cash flow reporting period "in row" 114 budget balance at the end of the reporting period, "the data supplied.
3. concluding issues 597. These provisions applied to the term "business" until 31 December 2005 applies to Latvia registered merchants, businesses and business organizations, including non-profit organisations established in the form of businesses and companies, regardless of their form of business and type of property.
598. Be declared unenforceable in the Cabinet of Ministers of 30 November 2004, Regulation No 999 "State and local government budget year institutions reporting arrangements" (Latvian journal, 2004, nr. 192).
Prime Minister, Health Minister g. Smith Minister of finance Spurdziņš o. Editorial Note: the entry into force of the provisions to 10 July 2005.
Annex 1-39 ZIP 1 mb