Cabinet of Ministers Regulations No. 696 Riga 2014 (10 November. No 61 11) amendments to the Cabinet of Ministers of 27 December 2005, the Regulation No 1031 "rules on budget expenditure classification of economic categories" Issued in accordance with the law on budget and financial management article 11 and paragraph 1 of article 43 first paragraph 1. make a Cabinet of 27 December 2005, the Regulation No 1031 "rules on budget expenditure classification of economic categories" (Latvian journal, 2005, nr. 210.2006; 193., no; 2007, 198. no; 2008. No 195; 166. in 2011, no; 147. in 2012, no; 13, 199. No.) 1.1. the following amendments: to replace in paragraph 2, the words "budget execution analysis" by the words "budget execution analysis"; 1.2. to supplement the provisions of the following paragraph 4.4: "4.4 If discharge (by cash flow) operations exchange differences resulting in additional expenses, they apply the same expense code according to the classification of economic categories, what is suitable for the transaction."; 1.3. to express the attachment 1.1. Sub 1100 and 1110 of the code as follows: "the remuneration code 1100 1100 1.1 records: the official (employee) monthly salary (wages), allowances, bonuses and cash awards. Monthly salary (wages) lists all of the staff of the institution in the list of officials (employees), as well as other natural persons, except for whom economic activity 1.1 monthly salary code 1110 1110 lists: a list of the staff of the institution in the official (employee) monthly salary (salary) in accordance with the statutory pay systems budget officials (employees), a soldier's monthly salary, the monthly salary of officers with special ranks, from the State budget funded partly derived public person and not financed by the budget staff wages (wages) as well as compensation for unused leave, payment for vacation and other charges when publishing a monthly salary or paid average earnings. The code lists the remuneration for the period during which the official (employee) do not spend in the workplace or at another institution in the specified location and with the official (employee) is used at their discretion, but upon request arrives at the specified location and immediately initiate the exercise of responsibilities in accordance with State and local officials and employees of the institutions compensation law "to replace annex 1.4 1.1. sub code 1119 explanation, the words" an official (employee) "with the words" an official (employee) , soldiers and militia "; 1.5. make attachment 1.1. sub code as follows: "1140 1.1 1140 allowances, bonuses and cash awards in the code listing: 1140 legislation in certain allowances, bonuses and cash awards, as well as payment for overtime work (over certain work duties in the run-time) and work on public holidays" 1.6. Express 1.1. Annex sub code 1148 by the following: "1.1 1148 bonuses and cash prizes ' 1.1. Express 1.1. Annex sub code 1150 by the following : "1.1 pay 1150 natural persons to the legal relations of regulatory basis in the code listing: 1150 remuneration (including royalties) Authority employees or other persons who are not in the list of the staff of the institution and who is not registered as an economic analyst, and with whom the employer has entered into agreements for a particular job or service performance to the company's contract, a contract of employment (including work out that is seasonal in nature) or other legislation. Prisons inmates employed persons pay. The remuneration of financial stabilisation, as well as State and local government bodies on the work of the cooperation agreement, which paid from funds obtained from international inter-institutional cooperation agreements (national and municipal institutions and other foreign or international law subject's contract) "to express the attachment 1.8 1.1. sub code 1221 as follows:" 1.1 1221 employer benefits and compensation, calculated from individual income tax and social security payments in code 1221 lists: employer benefits and compensation : benefits due to a family member or dependent death (funeral allowance in excess of the law "on personal income tax" the first part of article 9, paragraph 14 of the given level) an official (employee), dependent children of disabled people under 18 years of age, leave allowance, severance or retraining allowance, the resettlement allowance administrative territories in Latvia, the retirement allowance for soldiers, compensation for the depreciation of the vehicle and the vehicle operating costs (the amount of the compensation above 57 € per month , excluding expenditure on fuels consumed) as well as disease, other classification not classified separately in the benefits and compensation "to replace annex 1.9 1.1. sub code 1224 explanation, the words" If the spouse is not employed in paid work "with the words" except in the case where the spouse is employed, keeping diplomatic rank, or employed in the Republic of Latvia to the diplomatic or consular office "; 1.10. Express 1.1. Annex sub code 1225 by the following: "1.1 the intake compensation code 1225 1225 lists: employer compensation in cash intake soldiers, militia and local police officers" 1.11. Express 1.1. Annex sub code 1228 as follows: "1.1 1228 employer benefits and compensation that does not calculate individual income tax and social security payments in code 1228 counts: employer benefits and compensation : officials (employees) of injury, disability or other health benefits paid in the event of damage; officials (employees) of injury, disability, or other participation in international operations or related mission to international operations division gained health benefits in the event of damage; an official (employee) or dependent family member death (funeral allowance, not exceeding the law "on personal income tax" the first part of article 9, paragraph 14 of the given level); loss or damages; compensation for the depreciation of the vehicle and the vehicle operating costs (the amount of the compensation to 57 Euro per month, excluding the cost of fuel consumed); optical sight correction means purchase refund; the statutory health care services. Moving expense compensation that is paid to the official (employee), which transferred to another administrative territory of the Republic of Latvia; compensation, to go to the place and return to the treatment; compensation for the non-working spouse. Non-working foreign officials (employees) of the compensation paid in living space rent and utility payments. Other classification not classified separately in the benefits and compensation "1.12. to supplement the annex 1.1. sub code 2000 explanation behind the words" acquisition costs also include tools, devices, as well as the value of the value of goods and services used for asset maintenance. "with the sentence as follows:" goods and services invoice preparation and shipping costs, if they are included in a single invoice, listing the same code, which applies to the goods or services concerned. '; 1.13. Replace annex 1.1. sub code 2000 explanation ' service and work trips "with the words" travel "; 1.14. Replace annex 1.1. sub code 2100, 2110, 2112, 2122 2120 and the words "service, travel" (fold) with the words "travel" (fold); 1.15. Express 1.1. Annex sub code 2219 and 2220 as follows:

"1.1 the other telecommunication services 2219 code 2219 records: communications services (except national data transmission network services): telephone subscription fee, local calls and long distance calls, telephone line, special (Government phone), mobile telephone call, a special communication channel, fax, electronic mail, Web services, database (legislation information system and other similar databases), charges for other electronic communications networks, including cable tv, financial market information systems services , courier services, mail services for different types of postal consignments (including postal packages, telegrams, radio messaging, money transfers, Courier) and other communication services. Communications expenditure mission expenses, travel time, if they are not submitted to a separate invoice from other communication expenses. The code does not list the communication expenses incurred in connection with missions and duty travel, including hotel bills embodied communication services (code 2112, 2122) 2220 1.1 expenditure on public utilities code 2220 records: the budgetary authority expenses for heating, water, electricity, gas and other utilities. Utilities expenses, public services if the institution provides the building Manager (if known only the total of the invoice and cannot be split by specific types of public utilities expenses apply to code 2229) to supplement the annex to "1.16 1.1. sub code with code behind 2223 2224 as follows:" 1.1 expenditure on 2224 waste collection, out of populated areas and areas outside built-up areas and the disposal of waste "1.17. Express 1.1. Annex sub code 2231 follows : "2231 1.1 administrative expenditure and public relations code 2231 records: administrative expenses of the authority for the services received by other institutions, representatives of domestic and foreign delegations and other measures (such as consultations, seminars, congresses) commercial service (space rental, transport, translation, catering services and other services), as well as public relations" for the implementation of the annex 1.1. replace 1.18. sub code 2233 explanation, the words "business travel" with the words "travel"; 1.19. the supplement to annex 1.1. sub code 2233 explanation in the fifth sentence the following wording: "the expenses of the authority-owned vehicle evacuation services"; 1.20. the supplement to annex 1.1. Sub behind the code with the code the following in 2235 2234: "2235 1.1 expenditure on training services received code 2235 records: expenditure on outsourced received in connection with employee participation in courses, conferences, congresses, training seminars and other institutions providing employee training expenses (including room rental, speaker costs if the training process is organised by the authority or body is involved in the organisation of the training process)" 1.21. Express 1.1. Annex sub code 2239 2240 and following : 2239 other authorities 1.1 "administrative expenses in accounting: 2239 Code the other institutions administrative expenses, which are not mentioned in the other code 2230 into subcodes, including protection and fire protection experts and other expert services costs, personnel search; statistical and sociological survey, typography and publication, document binding and bookbinding, printer cassette service, archive services, library, book binding and transfer, the purchase of literature; expenses related to the periodic press ordering authorities (including national news agency LETA, the news agency BNS), expenditure of press subscriptions online, removal expenses, as well as other institutions operating expenses of related services. The code does not account for expenses to 2239 judicial inspections (code 2272) 1.1 2240 repairs and maintenance services of the institutions (except overhaul) code 2240 records: expenditure on buildings, structures and roads maintenance and routine repairs, costs for vehicles, electric system and the maintenance of the apparatus or the current repair: space, equipment and furniture repair, furniture and clothes in soft repair, medical and other equipment, technical service delivery costs wood preparation, expenditure on buildings, courtyards, streets and sidewalks, and cleaning utilities, sanitation, disinfection, disinsectization, laundry, social and cultural institutions in the service of sanitary facilities, prisons, border zone barrier installation and service maintenance of land, felling of trees and shrubs, forest management, expenses for other services not listed above "to supplement annex 1.22 1.1. sub code 2242 explanation in the second sentence by the following : "Expenditure on vehicle evacuation service of the authority"; 1.23. Express 1.1. Annex sub code and 2244 2243 as follows: "1.1 equipment inventory and 2243 hardware repair, technical service code: 2243 records equipment, inventory and equipment repair and technical service, calibration, verification costs, including service parts and materials used to provide the service 1.1 2244 property maintenance code count: 2244 and cleaning of buildings, courtyards, streets, sidewalks, utilities and cleaning maintenance , carpet, security guards, lift maintenance service expenses and other expenses related to the building and upkeep of premises, land, felling of trees and shrubs, forest management "to supplement annex 1.1 1.24. sub code 2259 explanation in the second sentence by the following:" expenditure on expert judgement for payment of the liquidation "of computers; 1.25. Express 1.1. Annex sub code as follows: "2264 1.1 2264 equipment, hardware and furniture rental and rent" to express the attachment 1.26 1.1. sub code 2272 the following: "1.1 expenditure on litigation 2272 works in the code listing: 2272 expenditure on litigation work, including security, the securities by submitting to the Court, the legal costs in connection with witnesses, victims, court assessors, and expenditure on the Court during the inspection. The code does not account for persons after a court ruling made in costs and in connection with legal proceedings fees payable "to express the attachment 1.27 1.1. sub code 2279 as follows:" 1.1 the rest previously unclassified 2279 service types in the code listing: 2279 other costs for services (including economic operators) that are not listed above, the operating cost of royalty services not mentioned above, if the recipient of the royalties registered as business activity. The fee for participation in the domestic and foreign organizations in connection with the functions and activities of the authority. Vocational education qualifications the learner practice organizational expenses. Excise duty stamps and other expenses "to supplement annex 1.28 1.1. sub code explanation behind the words" 2283 other expenses "with the words" (including fines) "; 1.29. supplement the annex 1.1. sub code with code behind 2283 2284 as follows: "2284 1.1 from the State budget funded partly derived public person payments for debt service in the code: 2284 records from the State budget in part fund the public person derived service payments, penalties and other expenses on borrowings" 1.30. Express 1.1. Sub-group of the annex to the code 2310 and 2311 "the following: expenditure on goods 2310 1.1 authority for running 1.1 2311 office supplies code 2311 records: the functioning of the authority requires the Office supplies ( for example, stationery, Desk organizers, desk and wall calendars, plastic shelf, document holder, stamps, envelopes, forms, business cards) and material costs, including the transmission of information and processing equipment (printers, photocopiers, fax machines, and other information transmission and processing facilities) operating materials (such as media, ink, paper) expenses, including expenses on delivery "to supplement annex 1.31 1.1. sub code with code behind 2313 2314 follows :

"expenditure on goods 2314 1.1 the administrative operation of the institution for the provision in the code listing: 2314 administrative expenses of the authority for the purchase of food products, facility design, awards, information products, gifts, souvenirs, the representatives of the other institutions, domestic and foreign delegations and other measures (such as consultations, seminars, congresses) and other" Replace annex 1.32 1.1. sub code 2322 explanation ' service trips "with the words" work trips "; 1. Replace annex 1.1. sub code 2366 explanation, the words "Professional Education Act and" with the words "vocational education law and employment activities involved, as well as"; 1.34. deleting a subgroup in annex 1.1. code 2383; 1.35. the express 1.1. Annex code 2389 and 2390 sub-group the following: "other specific 2389 1.1 materials and inventory code: 2389 records expenses for service animals, living expenses and other costs for specific materials and equipment not listed in other code into subcodes 2390 2380 1.1 the other product code 2390 in accounting: other product not previously classified acquisition expenses, including the costs of the acquisition of the visa stickers cost of the Passport, and the passport of the materials required to make the purchase. Materials for building and restoring the reserves needed for the purchase of goods "to express the annex 1.1 1.36.. sub code as follows:" 2514 1.1 2514 individual income tax (from the insolvent employer employee claim amounts) code 2514 records: individual income tax that is withheld from the employee claims approved amounts and payments insolvency administration "to supplement annex 1.3 of 1.37. sub code explanation behind the sentence" 3000 grants also include transfers to completely or partially cover the goods and services that those market producers provide directly and individually to households in the context of social risks or needs "with the following sentence:" the grant is also a payment for health care services, payable from the State budget. "; 1.38. the express attachment 1.3. sub code as follows: "3200 1.3 3200 grants subsidies and economic operators, associations and foundations in the code lists: 3200 products and other subsidies on production and grants merchants, ports and special economic zones (excluding the law on budget and financial management of certain budget consolidation includes the type of authorities), associations and foundations, excluding subsidies for agricultural production (code 3100) and subsidies to operators of public transport services (for scheduled passenger services code 3300). The code also lists the 3200 subsidies and grants (including agricultural production) policy instruments of the European Union and other foreign financial assistance co-financed projects and measures (code 3290) 1.39. Replace annex "1.3. sub code name" 3210 3240 "with the number" "3290; 1.40. Express attachment 1.3. sub code as follows: "3230 1.3 3230 associations and foundations of the subsidy" to express the attachment 1.41.1.3. sub code 3262 as follows: "1.3 3262 State and local budget allocations for the economic operators, ports and special economic zones in the code 3262 records: grants to commercial companies in which the State or local authorities are not shareholders, as well as grants to ports and special economic zones" to express the attachment 1.42 1.3. sub code 3280 follows : "1.3 3280 3280 subsidy code inventory merchants: subsidies to commercial companies in which the State and local authorities do not have shareholders, as well as subsidies for ports and special economic zones" to express the attachment 1.43.1.3. sub code 3290 by the following: "1.3 3290 subsidies and grants for economic operators, associations and foundations, ports and special economic zones policy instruments of the European Union and other foreign financial assistance co-financed projects and (or) measure" 1.44. Express attachment 1.3. code 3292 3293 sub-groups and the following : "1.3 3292 subsidies and grants merchants, ports and special economic zones policy instruments of the European Union and other foreign financial assistance co-financed projects (measures) 1.3 repayment traders, 3293 ports and special economic zones for policy instruments of the European Union and other foreign financial assistance in the implementation of projects (measures) in the code listing: 3293 policy instruments of the European Union and other foreign financial assistance projects and activities waste of financial resources released funding from European Union policy instruments and the other foreign financial assistance resources that must be repaid to the economic operators, ports and special economic zones, where projects and activities were implemented for the merchant, port or special economic zone "to express the attachment 1.45 1.3. sub code 3800 as follows:" in the annual State budget 1.3 3800 laws during the execution of the budget appropriations reallocated code 3800 records: annual State budget law 74. budget resort in the approved appropriations under individual Cabinet or Ministry of finance orders are divided the ministries and other central public authorities (code 3800 is only used for budget planning) "
1.46. Express 1.2. Annex sub code 4130 4110 and by the following: ' 1.2 4110 interest payments on foreign and international financial institutions on loans and securities code 4110 records: interest payments on foreign and international financial institutions, including credit institutions on loans issued by state securities fixed income the cost of the State securities issued discount, as well as the difference between the purchase price of debt securities and their nominal value 1.2 4130 interest payments on foreign and international financial institutions from derivative financial instruments the use of code lists 4130 :P interest payments on foreign and international financial institutions arising from the use of derivatives. The interest of foreign and international financial institutions arising from the net payment between two interest rate swap parties, as well as the net present value of the flow of payments arising from gross payments between the two currency and interest rate swaps for the parties ' Express attachment 1.47.1.2 subgroup code 4230 and 4240 by the following: ' 1.2 4230 interest payments to domestic credit institutions from derivative financial instruments the use of code lists 4230 :P interest payments to domestic credit institutions resulting from the use of derivatives. Interest payments to domestic credit institutions resulting from the net payment between two interest rate swap parties, as well as the net present value of the flow of payments arising from gross payments between the two currency and interest rate swap parties 1.2 4240 interest payments to domestic financial institutions on loans and securities code: 4240 records interest payments domestic financial institutions on loans issued by state securities fixed income costs , national securities issued discount, as well as the difference between the purchase price of debt securities and their nominal value "to supplement annex 1.48 1.2. Sub behind the code with code 4334 4333 as follows:" 1.2 4334 public (Treasury) interest payments on account balances and deposit code 4334 lists: public (Treasury) interest payments on Treasury deposits, deposit and Treasury account balances "1.49. Supplement 2.1. sub code 5232 explanation in the second sentence by the following : "Code lists the assets used for the economic activity of the authority"; 1.50. Express Group 5300 annex 3.0. code the following:

"the expenditure on capital 5300 3.0 part sales and revaluations of securities trading and revaluation, and the acquisition of shares in code 5300: expenditure on inventory holding sales and revaluations of securities trading and revaluation, as well as costs of the financial contribution in the reduction of the Corporation, receive back the contribution previously made" 1.51. Annex 3.0. Express group code 5320 as follows: "the expenditure on capital 5320 3.0 part and the revaluation of securities and the costs of investment in related and associated corporations in the revaluation in the code listing: 5320 editions on the revaluation of shares lists the participation shares of capital impairment of equity capital company according to the laws and regulations in the field of accounting. Editions of the investment in the related and associated corporations in the records of the results of the revaluation resulting from this investment accounts using the equity method in accordance with the laws and regulations in the field of accounting. Editions of the revaluation of securities listed securities revaluation expenses according to the laws and regulations in the field of accounting. Expenses for property investment Corporation reduction in tracking expenses to reduce the financial investment corporations in the capital portion of the fair value of reduction, receive a previously made by the investment back, according to the laws and regulations in the field of accounting. to supplement annex 1.52 "3.0. group behind the code with code 5323 5322 as follows:" 3.0 from 5323 property investment Corporation reduction of "1.53. Express attachment 1.3. sub code 6000 follows : "1.3 6000 social benefits code 6000 records: pensions, social security benefits, social benefits, payments and other compensation, as well as persons in the population payments made after the Court rulings" 1.54. Express attachment 1.3. sub code 6226 as follows: "1.3 Damage Compensation 6226 Chernobyl accident victims as a result of" 1.55. Express attachment 1.3. sub code for the following: 6239 "6239 other public benefits 1.3 and the compensation code 6239 lists Death benefit: the cost of the State social security benefit in case of death of the beneficiary. Consideration for adoption. Rewards for being in child care. The State social benefit Chernobyl emergency relief actors and dead Chernobyl emergency relief for families of members. Allowance to compensate transport expenses of the disabled who have mobility difficulties. The special allowance of the State of Latvia's independence in the process as the person the children. Payment of personal expenses long-term social care institution the living person. Compensation of child maintenance from the maintenance guarantee fund. Benefits for adoptive parents (Latvian citizens and permanent residents). Benefits for persons who have been granted returnee status benefits, as well as refugees and the status of the alternative saņēmušaj. Benefits due to the officer's (employee's) death. The official (employee), which has been in the job (service) legal relations, disability or part of that benefit, if the official (employee) five years after the date of the accident health has deteriorated, and certain other disability groups. Compensation of officials (employees) funeral expenses. The soldier's injury, permanent disability or otherwise in the performance of their duties, in the case of damage to health or death benefits paid; compensation of funeral soldiers and a soldier's grave monument installation expenses. The Ministry of the Interior and retired prison administration with a special service officer and retired soldiers, as well as the former militia paid compensation for health care expenses. Remuneration for work of until 1997 the physical damage to the person who has been working in legal or civil service relations and which is paid by the employer. Benefits of sick children with coeliac disease. The cost of specific objectives and other allowances and compensation, which has not previously been classified in other headings "1.56.1.3 of annexes supplement the sub code 6290 explanation behind the words" insolvency administrator "with the words" or insolvent employer employee "1.57. Express attachment 1.3. sub code: 6291 follows" 1.3 code 6291 records 6291 scholarships: scholarships for university students, vocational training institutions and other educational institutions as well as student scholarships for educators and employment activities involved. The code does not account for unemployment grants (code 6242) "1. Express attachment 1.3. sub code as follows:" 6294 1.3 6294 employees of insolvent employers claim that the code lists: 6294 expenditure insolvency administration or administrator paid employees, allowing the insolvent employer to employee claims "1.59 to express 1.3 of annex. sub code as follows:" 6299 1.3 6299 other classification not covered from State and local budget made cash payments to residents in code lists 6299 : From State and local budgets in accordance with the laws, Cabinet of Ministers regulations controlling decisions of the institutions and other legislative documents made public, costs not listed in other code 6000 into subcodes. The code without records of municipal budgets made costs for citizens, which are implemented by local voluntary initiatives (code 6423) 1.60. "Express attachment 1.3. sub code 6500 as follows:" 1.3 6500 refunds paid to persons on the basis of the Latvian courts, the Court of Justice of the European Union, the European Court of human rights judgments "1.61.1.3 of annexes supplement the Sub behind code 6500 6520 6510 with codes and by the following:" 1.3 compensatory 6510 paid in person, on the basis of the rulings of the courts of Latvia code 6510 lists: refunds paid to persons on the basis of the Latvian judicial decisions, including the costs of the Court ruling, under which authority the cost of moral compensation. The code also applies to those cases where compensation is paid to the jury bailiff. National fees refunded amount ordered by a court ruling in favor of the applicant. The code also lists the Government reimbursement for damage (also by the decision of the authority) to persons in accordance with national regulatory authorities to compensate losses suffered by law 1.3 refunds 6520 paid to persons on the basis of the Court of Justice of the European Union, the European Court of human rights judgments "to express the attachment 1.62 1.5. sub code 7000 by the following:

"maintenance of 7000 1.5 transfer, payment of own resources, international cooperation in code 7000 records: State and local government budget, State budget financed partly derived public persons and institutions funded budget for internal maintenance transfers (also release non-cash transactions, with the exception of transfers capital transfers expenditure), which include transfers between the different levels of General Government (public bodies (Central Government), local government bodies (local government), the national social security bodies (the Social Security Fund)) , excluding taxes and fees, grants, other capital transfers. The code lists the laws also provided for local interconnection payments, such as social assistance provided or purchased social services to citizens, which declared place of residence is in another administrative territory. This code group records the transfer types as grants, mērķdotācij, repayments and other transfers between general government levels. Given the nature of the transfer of funds (including grant, mērķdotācij) determined that a measure that provides for the remittance. Transfer group codes used in making State and local government as well as State budget financed partly derived public persons and institutions funded budget budget consolidation, that is, excluding transfers between participating in the consolidation between the units. Group codes lists the expenses that are recognised on the basis of source documents submitted certifying the expense of other budgetary authority, as well as transfers remitted in advance. To transfer codes not included in a group of payments by the State and municipal budget authority, State budget financed partly derived public persons and not of the budget-funded institutions, the right to settle on the services provided. Payment of those services use economic classification code according to the economic nature of the expenditure, while the recipient of the proceeds obtained from use of the revenue classification code group "revenue from fees and other revenue" "1.63. Add to annex 1.5. sub code 7120 name after the word" maintenance "with the word" expense "; 1. to make the annex 1.5. sub code 7140 the following: "1.5 7140 State budget transfer of maintenance expenditure from the State budget to the national specialty specific budget code: 7140 records State budget expenditure for the maintenance of the transfer from the national budget to the special State special budget (including donations and donations of funds), including non-cash (the transfer of assets and liabilities in the balance sheet of the reception) transaction costs" to express the attachment 1.65 1.4. sub codes 7710 7711, 7712 and 7713, as follows: "membership fees, 7710 1.4 membership fees and contributions to international institutions in the code listing: 7710 membership fees, membership fees and contributions to the European Union and other international institutions in providing international cooperation in Latvia. The NATO budget iemaksājamo features that Latvia pay as a member of NATO, and as NATO Member States established international organizations member 1.4 payments 7711 European institutions 1.4 7712 payments in other international institutions 1.4 payments NATO 7713 budget "delete attachment 1.66 1.4. sub codes 7714 and 7715; 1.67. Express 3.0. Annex group code 8600 as follows: "expenditure receivable 8600 3.0 to be scrapped and for the creation of a provision in the code listing: 8600 expenses from non-secure (dubious) claim, advance payment and write-off of loans, savings (including the expenditure savings for contingent liabilities). The costs of the debt write-off, which have not been found to be safe (doubtful) 1.68. express item 2.2. sub code 9000 by the following: "2.2 9000 Capital transfers expenditure code 9000 lists: State and local government budget, State budget financed partly derived public persons and institutions funded budget for capital expenses internal transfers (including mērķdotācij), awarded to fund the budget fixed capital formation. Given the nature of the transfer of funds (mērķdotācij and similar) defines it a measure that provides for the transfer (the law on the budget for the current year, the area of regulatory law). Transfer group codes used in making budget consolidation, that is, excluding transfers between participating in the consolidation between the units. Group codes lists the expenses that are recognised on the basis of source documents submitted certifying the expense of other budgetary authority, as well as transfers remitted in advance. To transfer codes not included in a group of payments by the State and municipal budget authority, State budget financed partly derived public persons and not financed by the budget authorities, settling for services rendered "1.69. express item 2.2. sub code 9150 following:" 2.2 9150 State budget capital expenditure transfers from the State budget to the national specialty specific budget code 9150 lists the State budget expenditure of capital transfers from the State budget to the national specialty specific budget (including donations and donations of funds) including non-cash (the transfer of assets and liabilities in the balance sheet of the reception) transaction costs "2. Regulations shall enter into force on January 1, 2015. The Prime Minister is the Rapidity of the Newsletters Finance Minister John a Rare