Cabinet of Ministers Regulation No. 91 of 2005 in Riga on 1 February (pr. Nr. 7 37. §) rules on the financing of the budget classification published in accordance with the law on budget and financial management article 11 and paragraph 1 of article 43 first paragraph 1. General questions 1. rules set a single State budget and local budgets, as well as State and local authorities for the financing of the budget the budget classification by vendor type (annex 1) and financial liabilities (annex 2). Financing of the budget classification (classification) State, local budget, the State and the Government of the budget of the authority for budget planning, accounting and reporting.
2. classification determines the operation of funding breakdown by vendor type, and the type of financial liabilities resulting from financial instruments the value of balance changes.
3. the application of the classification provides the ability to analyze the utilization of budgetary funds and accounts.
2. The classification by vendor type 4. Classification categories by vendor type will be listed in the Government's various types of loans, debt repayment (deleting), Government-owned funds (also included deposit slips) and to improve the liquidity of securities purchased volume changes.
5. the classification of the categories cover all financial payment flows between different levels of Government (budgets), the financial and other institutions and organisations, which led to the establishment of these two levels of Government, financial and other institutions and organizations of financial obligations, excluding the liabilities incurred, the implementation of national economic policies (these commitments are classified in the section of the budget "and repayment of loans").
2.1. internal financing 6. classification under "internal financing" lists all funding operations that are made between different levels of Government (budgets) and economic units according to the classification of the distribution (i.e., State budget and special core budget, local budget and special budget). This section also includes various types of deposits, securities and cash funds.
7. the classification category "from other government bodies" to count all the related changes that are designed in the form of a contract specified repayment terms, in relation to any level of Government (budget), loan, refund, sale and redemption of securities, as well as the public (municipal) released on changes in the volume of securities that are purchased from other levels of Government (State or Government budget) or one of the various levels of the nature of the budget governing body to improve its financial liquidity.
8. Classification category "from other public administration bodies" had the financial resources to wound off State and local budget and special budget reporting consolidation. This classification category not held its debt obligations, which the owners are national non-financial companies or national financial institutions (Bank of Latvia, the country's commercial banks), and liabilities to them from the public authorities (the budget). This category classifies a specific level of Government (budget) net debt obligations relative to other changes at that level (budget) body (special budgetary authority (Fund)) or a lower level of Government (budget).
9. Classification category "from other public administration bodies ' position tion changes can occur due to the bribery of the securities (in the improvement of ditāt likv) or financial loan and their repayment. National regulatory authorities (budget) Government securities owned by the extent of the changes in the list only if the purchase is linked to investment funds to improve financial liquidity. If the State (municipal), public company securities are purchased released to implement economic policy means the section of the budget shall be classified "loans and repayment". If the budget authority can provide information about the purpose of the acquisition of securities, subject to the following conditions: 9.1. If the property of purchased securities that are skipped (issued) higher level of Government (budget), it is assimilated to the acquisition of financial resources for the improvement of high and eliminate financial resources classified budget funding categories;
9.2. If the ownership of the purchased securities for which released (emits) lower level of Government (budget) the authority, they shall be considered as a government economic policy and financial resources is classified as a budget title loans "loans and repayment".
10. Classification category "From the Bank of Latvia" lists all State and Government budget and institutional requirements and changes in the volume of liabilities, loans, Government-owned securities and deposit slips deposited cash volume changes in the Bank of Latvia.
11. Classification category "Of commercial banks ' lists all sources of financial resources that the State and local budgets and the authority receives from the commercial banks, as well as classified commercial bank owned * in recent years, the State or skipped.
12. Classification category "From commercial banks" are not classified to State and local government securities, the amount of the purchased commercial bank customers and which they stored in commercial bank accounts. This is reflected in the volume of securities according to their actual owners of classification categories (National Board of non-financial institutions, over merchants, households (inhabitants), legal and natural persons).
13. Classification category "General internal financing" classifies all financial resources, which are received from any other previously unclassified Department of Economics (i.e., funds that are received through a private insurance company, the definition of the various reserves and pension funds, which operate outside the Government sector).
14. Classification category "correction" apply if statements, which are received from the various sources of information, it is not possible to determine the specific securities, the price, the fee and the cost of the nominal value. This category classifies the Government released the amount of securities that are traded for cash, but issued in order to increase the capital of State-owned enterprises. This category shall also apply if the release is replaced with the securities of Government take over State institutions and organisations of the debt obligations.
2.2. the external financing 15. Classification category "of the economic development of the world in an amortisation of the organ" lists all loans (deducted from amounts refunded), received from the international organizations (such as the world bank, the Asian development bank), which is composed of a number of Member States, and which therefore cannot be attributed to any particular State Government.
16. International Monetary Fund lending to the classification category "of the world economic development organizations" are not held, because the functions of the International Monetary Fund is money and credit management of funds and consequently any financial transfers, reflected in the invoices in respect of the Government with the International Monetary Fund, should be accounted for as liabilities to money and credit institutions.
17. The international organization of credit granted can be used as a direct loan borrower of government authority — — or credit goods supplier. If the international organisation credits used as credit for the goods to the supplier, and the recipient receives the credit facilities, materials or certain types of services.
18.No international organizations financial resources can get both foreign and national currency, which they have accumulated from previous credit amounts reimbursed and interest payments.
19. the classification category "of the economic development of the world in an amortisation of the organ" lists all the amounts to be repaid both foreign and national currency. Credits received are recorded at the time when the payment to the credit product receiving of the invoice or other material goods supplier.
20. Classification category "From foreign government regulatory authorities ' lists the full amount of the loan and repay the amounts received from the Government of the ārval St. administrations, as well as borrowing from foreign credit institutions and official funds, if they are created from the Government s revenue. Foreign loans and credits assigned to the records when they are actually removed from the Bill, rather than at the time when this credit memo was open. Such invoice amount is recorded in full (gross), rather than the balance in it.
21. the classification of the category "other foreign financing" lists all the other credits received from foreign banks (non-residents), and with a certain amount of money and the repayment period, and also loans granted in the Treaty for fixed-lines of credit.

22. the classification of the category "other foreign financing" account also credits that are assigned to the items and other material goods suppliers. The credit amount is accounted in part for the classification of expenditure, the moment when the received material goods according to the contract for their supply, while in part accounts for the financing of the operation as the suppliers of credit received. Deleting records actually atmak satiety means. If the amounts to be repaid to the extent it is included in the interest payments on the loan, it will be classified as budgetary spending.
23. the classification category ' cash, deposit and property worth of paper in volume changes (liquidity improving acquisition) "a joint Government of the fact records reserves in foreign currencies, foreign banks in deposit slips or property deposited in foreign securities. From this category excludes Government direct loans to other Governments or economic development institutions. This category also includes loan amortization fund.
24. at the end of the financial year closing of classification result transferred to the relevant budget does not clear the display of classification categories.
3. Classification by type of financial liabilities 25. Classification categories by type of financial liabilities broken down by the types of financial instruments, different types of both internal and external financial liabilities: long-term bonds; 25.1.
25.2. short-term promissory notes and bills of Exchange;
25.3. long-term loans, which are not applicable to the other categories of classification;
25.4. short-term loans and advances that are not applicable to the other categories of classification;
25.5. other liabilities;
15.9. changes in assets cash, deposits and securities.
Prime Minister-Transport Ministers a. shlesers Finance Minister o. Spurdziņš Editorial Note: the entry into force of the provisions by 5 February 2005.
 
1. Cabinet of Ministers of 1 February 2005 Regulation No 91 of the budget financing by the vendor type classification (I). 1.No internal funding other public administration bodies: other 1.1.no the same level of public administration bodies: the net borrowing of the 1.1.1;
1.1.2. other institutions owned by the missed changes in the volume of securities (acquisition liquidity improvement);
1.2.no other levels of Government: the net borrowing of 1.2.1;
1.2.2. other owned by the administrative structure of the changes in the volume of securities (acquisition improvement of liquidity).
the Bank of Latvia: 2.No 2.1. volume of the net borrowing;
2.2. the amount of the deposit;
2.3. cash volume changes.
commercial banks: 3.No 3.1 net borrowing;
3.2. changes in the volume of claims against commercial banks (liquidity improving acquisition).
4. General internal funding: 4.1.no other financial institutions: 4.1.1. net amount of the loan;
4.1.2. the changes in the volume of claims against other financial institutions (the acquisition to improve liquidity);
4.2.no national non-financial corporates and institutions: net borrowing 4.2.1;
4.2.2. the State owned company of the changes in the volume of securities (acquisition liquidity improvement);
4.3.no private non-financial traders and institutions: 4.3.1.no legal persons;
4.3.2.no natural persons;
4.4. other internal financing, not classified above.
5. adjustments.
II. External financing 6.No the world economic development organizations: UR6.1.sa take the credit;
eat UR6.2.dz credits.
7.No foreign government regulatory authorities: UR7.1.sa take credit;
eat UR7.2.dz credits.
8. The rest of the foreign financing: 8.1. bank credit;
8.2. credit to suppliers.
9. Cash, deposits and securities owned by volume changes (liquidity improving acquisition): 9.1 cash reserve funds;
9.2. the rest of the cash, deposit and changes in the volume of securities.
Minister of finance Spurdziņš o. Annex 2 Cabinet 1 February 2005 Regulation No 91 of the budget financing of the classification by type of financial liabilities i. internal 1. Long-term financing bonds: 1.1 release;
UR1.2.dz eating.
2. short-term promissory notes and bills of Exchange.
3. long-term borrowings that are not attributed to other classification categories: UR3.1.sa;
UR3.2.dz eating.
4. Short-term loans and advance payments that are not attributable to the other classification categories.
5. Other liabilities.
6. the Property in cash, deposit and changes in the volume of securities.
II. External financing 7. long-term bonds: 7.1 release;
UR7.2.dz eating.
8. short-term promissory notes and bills of Exchange.
9. long-term debt that is not attributable to other classification categories: UR9.1.sa;
UR9.2.dz eating.
10. Short-term loans and advance payments that are not attributable to the other classification categories.
11. Other liabilities.
12. Property in cash, deposit and changes in the volume of securities.
Minister of finance Spurdziņš o.