The Republic of Latvia Cabinet of Ministers Regulations No. 251 in Riga august 1, 2000 (pr. No. 34, § 1) rules on public organizations, associations and trade unions annual reports Issued in accordance with the law "on accounting" in article 13, paragraph 2, of the fourth part of the i. General questions 1. these provisions define the social organizations, associations and trade unions (hereinafter referred to as the Organization) annual report structure, scope and content, as well as the preparation, testing and submission procedures.
2. for each of the year Organization prepares an annual report consisting of a balance sheet, statement of revenue and expenditure, donations and gifts and messages of the report.
3. The annual report to provide a clear idea of the results of the activities of the Organization's statutory goals and objectives, as well as in the implementation of its economic and financial situation.
4. the annual report of the Republic of Latvia to use currency — lats, and the numbers are to be rounded to whole numbers. The annual report shall be prepared in the national language.
5. the balance sheet and the statement of revenue and expenditure shall be drawn up on the basis of this provision in annex 1 and 2 listed schemes and subject to the following conditions: 5.1 items reflect individually in the order specified in the scheme;
5.2. each item indicates the relevant previous year report data;
5.3. posts that contain no numbers, only when the previous year's report have been the item with the amount;
5.4. the scheme with Arabic numerals designated items can be split into more details, you can combine them, or add new items if such adjustment leads to greater clarity;
5.5. the items show the respective totals. If you need the details of the total ingredients, a more detailed allocation includes annual report;
5.6. the roles of figures based on the entries in the source documents, the accounting records and summaries, as well as to review the closing inventory results.
II. Balance sheet preparation 6. Balance is a financial statement that shows the sources of the Organization and their balances on the last day of the reporting period (hereinafter referred to as at the balance sheet date). Features indicate active balance, but their sources — the balance sheet liabilities. The balance sheet total assets must equal the total liabilities of the balance sheet.
7. balance sheet assets indicate the organization being re-classified as well as donations or gifts, inheritance or otherwise received long-term investments and a float.
8. the long-term investment funds considered long use (longer than one year) or invested in durable property. Other features are current assets.
9. The item "intangible investment" indicates the computer software and other intangible assets residual value.
10. The item "real estate" indicates the site of the original value, as well as buildings, structures and permanent plantations the remaining value, if any.
11. Under "other assets" and the rest of the vehicle indicate the residual value of the fixed asset.
12. Intangible assets and fixed assets residual value is calculated from their original values minus all value write-downs, also the reporting year and prior years posted annual intangible impairment of investments and asset depreciation amounts.
13. Intangible assets and fixed assets, the original value shall be determined on the basis of: 13.1. the amount of money that paid for them, if they are bought or created;
13.2. the revenue posting amount if they are received in donations or gifts.
14. Intangible assets and fixed assets that were actually obtained in previous years, but having reviewed the original value at the time was not set, the initial value can be determined during the reporting period.
15. The rules referred to in point 14 of intangible investments and fixed assets original value using one of the following grounds: 15.1 an amount of money, what about the intangible investments or assets were paid their acquisition or creation time;
15.2. the amount that was posted to the revenue, receiving relevant intangible fixed assets investment or as donations or gifts;
15.3. a similar intangible investment or asset current market price.
16. Annual intangible investment and asset impairment the depreciation amount calculated, evenly distributed over the years valid life disposal – amounts corresponding to the intangible investments or asset tracking unit to the initial value. Intangible investment or asset tracking units valid life years down the head of the organization.
17. The item "shares" indicates the Organization's investment in the company, as well as its established single-member company share capital, on the basis of the amount of money paid or, if the Organization made financial contributions to the investment concerned. Donations or gifts received shares are shown in the balance sheet on the basis of the amount of money posted revenue. In exceptional cases, when the shares or stock or market price is considerably lower than the initial revenue posted value shown in the balance sheet these shares or parts of the Exchange or market price. The difference is scrapped.
18. The item "long-term loan" indicates the Organization lent money return deadline later than one year after the balance sheet date, as well as a tenant for the rental of the debt with the purchase of the asset given up.
19. Stocks and securities shown in the balance sheet on the basis of the amount of money that paid for them, if they are bought, or revenue posted the amount of money if they are received in donations or gifts. In exceptional cases, if the stock or securities market or the stock market the way price is significantly lower than the original book value shown in the balance sheet of a lower value. The difference is scrapped.
20. The item "accounts receivable" indicates the amount of money that an organization would receive from other people. If customer debt payable in foreign currency, the amount of the balance sheet conversion in lats in accordance with the Bank of Latvia, the foreign exchange rate on the last day of the year. After the foreign currency payable in the accounts receivable balance recalculation for the assessment of an increase in local currency (hereinafter referred to as the positive difference) are recorded in revenue, but the reduction in LCY of the evaluation (hereinafter referred to as the negative difference) are written off.
21. The item "cash" indicates that the Organization in cash, as well as its accounts with credit institutions existing non-cash amount in local currency and foreign currency, expressed in LCY, according to the Bank of Latvia, the foreign exchange rate on the last day of the year. After the foreign currency balance recalculation for the positive difference recorded in the revenue, but the negative difference is scrapped.
22. The balance sheet liabilities indicates the Organization's funds, as well as long-term and short-term Payables. On short-term creditor debts considered them debts payable within one year of the balance sheet date. Debts payable later than one year after the balance sheet date are considered long-term Payables.
23. If the creditor debt payable in foreign currency, its amount, in LCY, the periods to the balance sheet in accordance with the Bank of Latvia, the foreign exchange rate on the last day of the year. After the foreign currency payable accounts payable balance recalculation for the positive difference in post editions, but negative margins — revenue.
24. The organization may create one for unlimited use of the Fund, the reserve fund or on the basis of the Organization's statutes or decisions of the managing bodies, this Fund to reallocate funds intended for restricted use: mērķfondo and inspection, in order to give a clear picture of the Fund or to meet donor conditions. Inspection is usually attributed to the Organization's long-term investment.
25. the excess of revenue over expenditure, which also included tax and social payments, including the reserve fund. In addition to the reserve fund in 2000 also included in previous reporting years to actually get the inheritance, property or revenue of the total value of the balance in accordance with the posted in 2000, and the balance in the heritage assets, property or income balance value.
26. the excess of expenditure over revenue written off from the reserve fund to balance. With the reserve fund does not cover the expenditure amounts indicate the balance sheet item "Reserve Fund" as a negative number.
27. The organization's assets and obligations relating to restricted funds accounting for analytical accounting registers record and accounted for separately to: 27.1. it would be possible to determine where long-term investment accounting objects or working capital and relationship types for each of the Fund;
27.2. the current period revenue and expenditure incurred can be broken by those funds to which they apply.

28. income derived from the restricted fund for long term investments held or working capital sales or liquidation, as well as the sort of analytical accounting registers record as the Fund balance. Expenses and losses resulting from restricted funds provided for use or this fund long term investments held or write-down in respect of current assets, sales or liquidation, as well as liabilities, the analytical accounting records as a record reduction in the balance of the Fund.
29. Under "long-term borrowings from credit institutions" indicates a loan principal, which is the due date set later than one year after the balance sheet date, as well as with those loans related interest payments, payment of which is overdue (the — overdue interest payments).
30. The item "other loans" specifies the organizations long-term loans from other parties as well as the Organization's debt for the lease-purchase take the asset.
31. The item "short term loans from credit institutions" indicates a loan principal, which will be due one year after the balance sheet date, as well as those associated with loans overdue interest payments.
32. The item "taxes and State social security payments" indicates the total amount of the liabilities of the Organization in relation to the State budget and municipal budgets of payable taxes and duties, as well as the State social insurance compulsory contributions.
33. The item "other creditors" indicates the Organization's obligations to other persons for short-term loans, goods received and services rendered, as well as obligations to employees about their accounts with credit institutions not ieskaitītaj or from the organization which are not paid wages, remuneration or other payments.
III. The revenue and expenditure account preparation 34. Revenue and expenditure statement is a financial statement that specifies the Organization's revenues, expenses, and the difference in a particular reporting period. The revenue and expenditure account shall cover all revenue and all expenses except for asset acquisition, production or setup fees, software, other intangible investments, equity interests, shares and other securities and the purchase of the item, as well as with cash loans, advances or debt repayment costs.
35. Revenues and expenses in foreign currency income and expenditure report indicates LCY according to recalculated the Latvian Bank by the foreign exchange rate of the receipt of the revenue or expenditure.
36. The item "members money, joining the annual money and other contributions" refers, in accordance with the Statute of the organisation in the year of its members and the candidates collected membership fees, joining the money and other organisations in its received members or candidate members for the members or participants minimum annual payments.
37. Under "donations and gifts received" notes from other people in the Organization in the year or the account credit institution received cash donations or donations, as well as from the following persons received property donations or donations that are evaluated on the basis of cash donations or donations of the supporting documents specified amount.
38. The item "from the State budget and municipal budgets for grant" indicates the year the Organization account credit institution received cash appropriations.
39. The item "receivables from operating activities" indicate the amount, calculated from the reference year of the production or sale of goods or the provision of services revenues net of trade discounts and other discounts granted and this revenue reducing buyer claims the amount, if any, as well as the value added tax and other taxes directly linked to the sale if they are included in the total amount of revenue. If the Organization in the year sold the products or goods or provided services on credit or deferred payment term, the total amount of revenue also includes revenue that it up to the balance sheet date has not yet been paid.
40. The item "other revenues" indicates dividends received, claims, debts, pay compensation, cash revenue from assets, other long-term investments or sales in respect of current assets, and other money income from financing sources, which are not prohibited by law or other legislation. This item shall also be payable in foreign currency receivable balance, and the balance of foreign currency conversion for the positive difference, as well as in foreign currency payable accounts payable balance recalculation for negative margin.
41. The item "expenses for statutory goals and tasks" indicates actual spending under the Charter of the aims and objectives laid down in the reference year.
42. Under the Charter of the aims and objectives laid down in the reference year are consumed by the materials being re-classified the goods and other items are assessed based on the amount of money that paid for them, but a donation or gift items received are assessed based on the amount that has been posted in revenue. In exceptional cases, when the nature of the inventory balance in the previous years have been rated lower than the original book value, they are assessed on the basis of the reference year in existing accounts.
43. Administrative and operating expense items by type of expenditure indicates the Organization's management, maintenance, advertising and others with the same needs of the organization or with the Organization's objectives and tasks necessary for the implementation of the revenue earned for the expenses relating to the financial year. If the Organization has received in the year services on credit or with deferred payment term, this edition also includes the items of expenditure up to the balance sheet date has not yet been paid.
44. The item "expenses" refers to the organisation's own needs in the year being re-classified, consumed by donations or donations received in materials, goods and other items. The evaluation of the application of this provision in paragraph 42.
45. The item "salary" indicates the Organization's workers in the year estimated salary, compensation, or other remuneration for comparable payment amount before tax or other statutory deduction of payments (gross amount).
46. The item "social payments" indicates organizations as employers calculated in the year of the State social insurance compulsory contribution amounts, calculated the payments provided for in the law, employees in cases of incapacity for work, the gross amount of cash contributions to private pension funds and other social insurance of employees linked to the cash payments.
47. The item "fixed assets and intangible assets depreciation and amortization" indicates the year of reference calculated organizations owned or lease-purchase of fixed assets the depreciation amount taken, as well as intangible assets impairment amount.
48. The item "other expenses" indicates the Organization's expenditure on other persons received services, room rental, heating, lighting, stationery, postage, telephone, travel, advertising, and other current expenses, as well as property insurance and expenses or losses incurred after fixed assets and other long-term investments or liquidation. This item shall also be payable in foreign currency receivable balance, and the balance of foreign currency conversion for negative differences, as well as in foreign currency payable accounts payable balance recalculation for the positive difference. In exceptional cases, when the balance of the securities at the end of the accounting year rated lower than the original book value, this item indicates the editions called the difference.
49. the revenue and expenditure account of the tax items, by type of tax reporting year indicate the estimated amount of tax payments.
50. The item "difference of revenue and expenditure" indicates the year excess of revenue over expenses — as a positive number — or the excess of expenses over revenue, as a negative number.
IV. Donations and donations of the preparation of the report 51. Donations and donations of the report drawn up on the basis of these provisions specified in annex 3.
52. The item "report of the balances at the beginning of the year," noted in previous years and received dāvinājumo received a sum of money balances and thus acquired the total residual value at the beginning of the year.
53. The donation and gift boxes for the report to be given in the following text messages about donations and donations of donors (if known): 53.1. legal entities established in the taxpayer register code;
53.2. foreign legal name, registered office and registration number;

53.3. natural persons — domestic taxpayer (resident) — taxpayer register code (ID number);
53.4. natural persons, foreign taxable persons (non-residents): name, surname, personal identification code and the name of the country.
54. Donations and donations of the columns in the text of the report or the reporting year received donations and donation amount specified by donations and gifts: 54.1.;
54.2. Manta.
55. Donations and donations of the columns in the text of the report or the reporting year received donations and the amount of the donation also shows depending on donations and donations of the conditions of use, taking account of the following distribution: 55.1. unlimited use;
55.2. restricted use;
55.3. purpose.
56. The item "report of the balances at the end of the year" indicates a number that is calculated on the Balance in the item "at the beginning of the year" by adding to the number specified under "donations received during the reference year and the total amount of donation" and subtracting the number under "donations and gifts use total" number.
57. If the donation or gift is a limited partnership, or other contract or agreement established that the natural or legal persons without legal group rights, regardless of whether that person or group is not registered as a taxable person, the item "other donors".
V. report 58. Report General information about the Organization, its objectives and tasks, the economic and financial situation analysis and explanations on certain balance sheet or statement of revenue and expenditure items, as well as other information content and amount of which shall be determined by the head of the organization.
59. General information about the Organization to be the following: 59.1. Organization's name and address;
59.2. the number and date of registration;
59.3. details of the head or members of the management organ: first name and last name, as well as post date;
59.4. methods used for the Organization's goals and objectives for the year under review and implementation differences from previous reporting years, methods used;
59.5. the Organization's most important achievements in the year under review and its development prospects.
60. the explanations concerning certain balance sheet, statement of revenue and expenditure items of the following be provided: 60.1. This provision as referred to in point 14 intangible investments and fixed assets original value of description;
60.2. information on funds: 60.2.1. the accounting year balance at the beginning and the end;
60.2.2. increase of funds in total in the year and by their formation sources — from the revenue and expenditure account shall calculate the difference between the revenue and expenditure of the funds redistributed or from other sources;
60.2.3. the reduction of the funds in the reporting year and the total breakdown of the directions — redistribution to other funds, funds of funds held or their values;
60.3. information on taxes and duties: in the year 60.3.1. taxes and levies paid distribution of the amount of taxes and levies;
60.3.2. received tax benefits and allowances granted for each tax separately, indicating the documents, confirming the right to such incentives and discounts;
60.3.3. data on tax charges, which have not yet fallen due on overdue tax payments and the related increase in principal sum, the delay and the amount of the fine, as well as other parts of the State budget or local budgets paid amounts by type of tax, the above data matching with the tax administration;
60.4. detailed information on all the essential obligations which are not included in the balance sheet of the Organization guarantee (guarantees), as well as the circumstances under which this warranty (guarantee) might occur, specifying the loan amount, interest and payment deadlines. If the loan is secured by the pledge of this fact and indicates which property of the object used as collateral;
60.5. If the head have received salary or remuneration for certain types of expenditure, salary or remuneration amount and an explanation of what type of expenditure reimbursed;
60.6. in accordance with the employment contracts of the employees employed average number per year and their wages.
61. The organization may not give this rule 60.2. the information specified in point of mērķfond, if such information is in accordance with the Organization's statutes or decisions of the managing bodies considered as confidential.
Vi. examination of the annual report and the submission of the annual report of the Organization 62. compulsory check of the audit authority of the organization.
63. No later than 31 March of the following year the Organization shall submit (by post or by courier) to the State revenue service territorial institution (after its location) and social organizations registry institution annual report, approved by the Organization's management. That document may be submitted in electronic form and attach a written assurance of its conformity with the original document.
64. the head of the organisation is responsible for the Organization's annual report preparation and submission.
VII. final question 65. Pursuant to these provisions within the Organization and presentation of the annual report for the year 2000 and subsequent years. Balance sheet, as well as the revenue and expenditure account for the year 2000 for each item shall only report annual data.
Prime Minister a. SMITH financial Minister g. SMITH rules shall enter into force on 5 august 2000 in annex 1 Cabinet 1 august 2000, regulations No 251 active balance sheet fixed assets i. intangible assets.
Ii. Fixed Assets.
1. Real Estate.
2. Other fixed assets.
III. Long-term financial investments.
1. Shares.
2. long-term loans.
Current assets i. inventories.
1. materials.
2. the goods.
II. Customers.
Iii. Securities.
Iv. Money.
 
Passive I..
1. the Inspection.
2. Mērķfond.
3. Reserve Fund.
II. Long-term creditors.
1. long-term loans from credit institutions.
2. Other loans.
III. Short-term creditors.
1. Short-term loans from credit institutions.
2. taxes and State social security payments.
3. Other creditors.
Financial Minister g. SMITH annex 2 Cabinet 1 august 2000, regulations No 251 the revenue and expenditure account scheme membership fees, I joined money and other annual contributions.
II. The received donations and gifts.
III. From the State budget and municipal budgets for grant.
V. income from economic activity.
V. other revenue.
Vi. Total revenue.
VII. the expenditure provided for in the statutes of the aims and tasks.
VIII. Administrative and operating expenses.
1. material expenses.
2. Wages.
3. The social insurance payments.
4. Fixed assets and intangible assets depreciation and amortization.
5. Other expenditure.
Ix. Taxes.
1. Corporate income tax.
2. Real estate tax.
X. total expenditure.
XI. the difference between revenue and expenses.
Financial Minister g. SMITH annex 3 Cabinet 1 august 2000, regulations No 251 donations and donations of the i. reporting scheme balances at the beginning of the year.
II. The reporting year received donations and gifts.
1. The Republic of Latvia registered legal entities.
2. foreign legal persons.
3. Natural persons (residents).
4. Natural persons (non-residents).
5. Anonymous (unknown) donors and the donor.
6. Other contributors.
III. the use of Donations and donation total.
1. Unlimited use for the use of the donations and gifts.
2. Restricted donations and donations intended for use.
3. Purpose for the use of the donations and gifts.
IV. the balances at the end of the year.
Financial Minister g. SMITH