The Republic of Latvia Cabinet of Ministers of 14 July 1998 Regulation No. 253 (in Riga. No 38, 12) rules on private pension fund annual report issued in accordance with the law "on private pension funds ' 25. the second paragraph of article i. General questions Vis 1. these provisions define the private pension fund (Pension Fund) annual report.
2. Pension Fund according to the law "on accounting", these rules, the Republic of Latvia accounting standards and regulations (by the Republic of Latvia accounting standards, according to international accounting standards) to prepare a report for each year of coverage. Pension Fund annual report (annual report) to be the true information about the Pension Fund's assets and liabilities, the financial position and operating results.
3. the annual report shall include: 3.1 the pension fund balance (annex 1);
3.2. the pension fund income and expenditure calculation (annex 2);
3.3. the Pension Fund cash flow statement (Chapter VIII);
3.4. the pension fund balances, revenue and expenditure, and cash flow statement in the notes;
3.5. pension fund management report;
3.6. liability of pension fund management approval;
3.7. Penn College plans report consisting of: 3.7.1. pension plan balance sheet (annex 3);
3.7.2. pension plan calculation of revenue and expenditure (annex 4);
3.7.3. pension plan balance sheet and revenue and expenditure calculation notes;
3.7.4. message for the pension plan.
4. Annual report: 4.1 specify the full name of the Pension Fund;
4.2. Notes the Pension Fund's Board Chairman and the President of the Council, as well as members of the Governing Board and the Council name and position;
4.3. review of the pension scheme shall state the full name of the pension plan, pension plan members and the management of the name and management. The news also provides for those who left during the reporting period, those positions.
4.4. the balance sheet, statement of income and expenditure and cash flow statements for each page of the document in the lower edge of the sign Board of the Pension Fund and the President of the Council, as well as the Manager of the pension fund the person that is responsible for the Pension Fund's accounting records.
5. balance sheet, statement of income and expenditure and cash flow statement in the notes to provide additional explanatory information about the items in the content, as well as other information that is significantly affected by or can significantly affect the Pension Fund and the pension plan or a plan for evaluation of the financial situation.
6. If necessary, the management of the pension da background according to the nature of the Fund in May to expand the balance sheet, the income and expenditure statement and cash flow statement.
7. Balance sheet items in foreign currencies valued in dollars by the Bank of Latvia exchange rate end period in s. II. preparation of the annual report 8. Reporting period is 12 months. A newly created pension fund reporting period may be different, but it should not exceed 18 months.
9. the annual report shall be signed by the Chairman of the Board of the Pension Fund and the President of the Council, as well as the Manager of the pension fund the person that is responsible for the Pension Fund's accounting records. If a pension fund's Board of directors or a member of the Council considers that the annual report is not approved, or raise objections, which they want to communicate this to the general meeting of shareholders, it shall be indicated in particular note the pension fund management report.
III. Reports 10. Pension Fund management report provided information on the circumstances that are not reflected in the balance sheet, statement of income and expenditure and cash flow statement, but it is important to assess the assets and liabilities, the financial position of pension funds and the financial reporting period results, except in special circumstances, such information might harm the Pension Fund, as well as in the fact that the f on: 10.1. significant events since the end of the reporting period;
10.2. the further development of the Pension Fund.
11. Pension Fund management responsibility in the approval of pension funds which the management responsibility for the veracity of the annual accounts, and the signature of the Chairman of the Board of the Pension Fund and the President of the Council.
12. The report on the pension plan: 12.1. information on retirement plan: 12.1.1. brief description of the pension scheme;
12.1.2. the pension plan management;
12.1.3. FA na Committee of pensions;
12.1.4. pension plan the Auditors, consultants, Actuaries and lawyers;
12.1.5. the statistical details of pension plan participants;
12.2. the report on the investment that appear: 12.2.1. funds Manager;
12.2.2. investment results;
1. features of 2.2.3.
IV. Fund balance active 13. long-term investments: 13.1. intangible assets: 13.1.1. research and development costs;
13.1.2. concessions, patents, licenses, trademarks and similar rights;
13.1.3. other intangible assets;
13.1.4. public goodwill;
13.1.5. advance payments for intangible investment;
13.2. assets: 13.2.1. land, buildings and structures;
13.2.2. other fixed assets and inventories;
13.2.3. creation of fixed assets and unfinished construction object;
13.3. long-term financial investments: 13.3.1. participation in affiliated enterprises;
13.3.2. the participation of the associated enterprises;
13.3.3. other securities and investments.
14. Current assets: stock: 14.1 14.1.1. advance payments for goods;
14.1.2. other items;
14.2. the customer: 14.2.1. affiliated companies;
14.2.2. associated companies;
14.2.3. other receivables;
14.2.4. not paid in shares in the capital of the company;
14.2.5. Nah having period cost;
14.3. Securities and participating interests kapitālo: 14.3.1. participation in affiliated enterprises;
14.3.2. own shares;
14.3.3. other securities and participation kapitālo;
14.4. the funds;
14.5. total assets.
15. the pension plan assets.
16. Total assets.
17. The liabilities own capital: share capital 17.1. signed;
17.2. share premium;
17.3. long-term investment revaluation reserve;
17.4. the undistributed income (expenses) at the end of the reporting period.
18. Savings: 18.1. accruals for pensions and similar obligations;
18.2. deferred income taxes;
18.3. other provisions.
19. Accounts payable (short-term and long-term): 19.1. borrowing against bonds;
19.2. loans convertible into shares;
19.3. loans from credit institutions;
19.4. other loans;
19.5. Payables to suppliers and contractors;
12.2. bills of exchange payable;
19.7. show related businesses;
19.8. Payables to affiliated companies;
12.4. tax and social security contributions;
19.10. other creditors;
1 9.11. deferred revenue;
19.12. total liabilities.
20. Pension Plan obligations.
21. The pension plan funds.
22. the total liabilities.
V. instructions for individual pension fund balance sheet items 23. active 15. item — pension plan assets — indicates a pension plan or a plan for total assets. If the pension fund contains a number of pension plans, the Pension Fund's balance sheet notes indicate the total of each pension plan assets.
24. under the liability 17.1. — a signed capital pension fund — specify the amount of the subscribed capital that is specified in the Pension Fund's shareholders ' register.
25. Passive 17.4. item — undistributed income (expenses) at the end of the reporting period, the pension fund does not indicate the distribution of revenue or expenses at the end of the reporting period. Item coincides with the pension fund income and expenditure calculation 43. item.
26. the Liabilities item 21 — pension plan capital — specify the pension plan or the plan participant the accrued retirement benefits. If the pension fund contains a number of pension plans, the Pension Fund's balance sheet notes indicate each pension plan member's accrued retirement benefits.
Vi. Pension Fund income and expenditure calculation 27. income from ordinary activities.
28. the customer acquisition costs.
29. Administrative expenses.
30. income from long-term investment securities.
31. Revenue from shares in subsidiary and associated company kapitālo.
32. Other revenue.
33. long-term financial investments and short securities write-down.
34. Other costs.
35. (expense) Income before extraordinary items and taxes (27 + 28 + 29 + 30.. +. +. + 32 31 33 + 34).
36. extraordinary income.
37. extraordinary expenses.
38. extraordinary income (expenses) before taxes (36 + 37).
39. taxes.
40. Net Revenue (expense) in the reporting period (35. + 38. + 39.).
41. the undistributed income (expenses) at the end of the previous reporting period.
42. Transfers of pension plan or plans.
43. the undistributed income (expenses) at the end of the reporting period (+ 41.40 + 42).
VII. Instructions for individual pension fund revenue and expenditure items 44. income from ordinary activities (27). This item specifies the Pension Fund revenues from pension plan or a plan administration.
45. the customer acquisition costs (28). This item specifies the pension fund expenses associated with advertising, presentation, URu.tml. expenditure.
46. extraordinary income (36) and exceptional costs (37). These items indicate the income or expenses that are not related to the core activities of pension funds or relating to other reporting period.

47. Transfers to the pension plan or plans (42). This item specifies the pension plan or the Pension Fund transferred the plans a surplus of revenue over expenditure. Item reflected in the pension plan calculation of revenue and expenditure of the item 87.1.1.
48. the undistributed income (expenses) at the end of the reporting period (43). This item specifies the pension fund does not degrade revenue or expenses at the end of the reporting period. Item matches the balance sheet pension fund 17.4. item.
VIII. Pension Fund cash flow statements 49. Pension Fund's money flow statement information cash revenue and expenses during the reporting period, reflecting the net cash flow from operating activities, cash flows from investing activities and cash flow from financing activities. To get the most out of open c ij of the cash flow statement listed items, in addition to the Pension Fund in the development section, which indicates in detail the allocation of essential information.
50. the net cash flow from operating activities: 50.1. NET operating income before extraordinary items and taxes;
50.2. adjustments;
50.3. net cash flow from operating activities (50.1 + 50.2.).
51. the net cash flow from investment activities.
52. the net cash flow from financial activities.
53. the net change in cash and cash equivalents (50.3. + 51. + 52.).
54. in cash at the end of the previous reporting period.
55. in cash at the end of the reporting period (53.54 +.).
IX. Guidelines for individual pension fund cash flow statement items 56. Net income before extraordinary items and taxes (50.1). This item indicates the net pension fund income before extraordinary items and taxes. Item coincides with the pension fund income and expenditure calculation 35. item.
57. adjustments (50.2). This item specifies the fixed asset depreciation, exchange rate fluctuations, as well as other pension funds in the calculation of the revenue and expenditure items and changes in balance sheet items which do not reflect the movement of money.
58. the net cash flow from investment activities (51). This item indicates the payments and the amounts received for assets and other long term investments and marketing.
59. the net cash flow from financial activity (52). This item indicates the cash flow associated with the equity and long-term financing.
60. in cash at the end of the reporting period (55). This item specifies the pension funds of the Fund at the end of the reporting period. Item matches the balance sheet pension fund 14.4. item.
X. pension plan balance sheet 61. Pension plan assets and liabilities reflect the order of liquidity.
Active 62. Cash and cash equivalents.
63. The term deposit.
64. Shares.
65. Securities with fixed returns.
66. the customer.
67. Real Estate.
68. Other assets.
69. Total assets.
70. The liabilities of the pension plan liabilities.
71. The pension plan funds.
72. the total liabilities.
XI. the instructions for the individual pension plan balance sheet items 73.62. item asset — cash and cash equivalents — specify the pension plan money in current accounts, and cash equivalents (high liquidity investments with an original repayment period is less than three months and that is easily converted to cash, and there is a small risk that their value will change).
63.74. active item, term deposits — specify the pension plan term deposits with credit institutions.
75.64. item — the asset shares — specify the pension plan investments in the companies ' shares.
76. the active item 65 – securities with fixed yield — specifies pension plan investments in securities with fixed returns.
77. the active item 66 — the customer — specifies the retirement plan customers, including payment of the reference period provided for in the schedule, but not yet received, contributions to the pension plan from the pension plan participants and employers.
78. the active item 67 — real property — specifies the pension plan's investments in real estate.
79. the active item 68 — assets — specifies the retirement plan assets, which is not reflected from 62 to 67. item.
80. the active item 69 — total assets — indicates the total of the pension scheme assets. Item reflected in the balance sheet pension fund 15. item.
81. The liabilities item 70 — pension plan liabilities — specify the pension plan's short-and long-term obligations. When you decrypt the item pension plan balance sheet notes, separate releases obligations to pension funds, State insurance supervision inspection, and management to the fo the holder. (k) Item reflected in the balance sheet pension fund 20. item. Permissible pension plan liability against the amount of the pension plan member accumulated retirement benefits is determined by the State insurance supervision inspection.
82.71. position Liabilities — capital of the pension scheme — specify the pension plan member accumulated retirement benefits. Item coincides with the pension plan calculation of revenue and expenditure of the item are reflected in the 88 and the pension fund balances 21. item.
83.72. position Liabilities, total liabilities — indicates the total of the pension scheme liabilities. The item equal to 70 and 71. item amount.
XII. Pension Plan income and expenditure calculation 84. Pension Plan calculation of revenue (expense) reflects the contributions (cost) pension plan and income (expenses) from transactions with the investment.
85. the capital of the pension scheme during the period: 85.1. the pension plan member accumulated capital at the end of the previous reporting period;
85.2. retirement benefits paid.
86. the contributions and the cost of the pension plan: 53.5. contributions from pension plan members;
86.2. contributions from employers;
86.3. transfers from other pension funds or plans;
86.4. administrative costs.
87. The pension plan operating result: 87.1. pension plan revenue: 87.1.1. income from the Pension Fund;
87.1.2. other revenue;
87.2. the investment result: 87.2.1. income from investments;
87.2.2. the revaluation result;
87.2.3. investment management expenses;
87.2.4. other expenditure.
88. The pension plan's equity at the end of the reporting period.
XIII. Instructions for individual pension plans revenue and expenditure items 89. retirement benefits paid (85.2). This item specifies the accounting period concerned the pension plan participants made the accrued retirement benefits payments. This item reflects the pension plan income and expenditure calculation notes, indicating the types of costs.
90. the administrative costs (86.4). This item specifies pension plan administrative expenses and deductions to national insurance supervisory authorities.
91. income from the Pension Fund (87.1.1). This item specifies the pension fund surplus of revenue over expenditure is transferred to pension plan.
92. Other income (87.1.2). This item specifies pension plan revenue that is not reflected in item 87.1.1.
93. Ie hospitality structures of investments (87.2.1). This item specifies the revenue from pension plan investments.
94. the investment management expenses (87.2.3). This item indicates the expenditure of funds to the holder, Manager, URu.tml. pension plan investment management managed Forum USA.
95. Other expenses (87.2.4). This item indicates the expenditure which is not reflected in the 87.2.1, 87.2.2 and 87.2.3...
96. Pension Plan the capital at the end of the reporting period (88). Item coincides with the pension plan balance sheet item 71.
XIV. Annual report evaluation of items 97. Balance sheet items are valued according to the following general conditions: 60.3. assumes that the Pension Fund will act in the future;
97.2. use the same accounting and valuation methods used for the previous period;
60.5. exercise caution and the following conditions: 97.3.1. the annual accounts shall indicate only up to the balance sheet date of the resulting revenue, i.e. revenue only when they have obtained or expected is probably obtained it, but spending indicates when the expected probability of it;
97.3.2. take account of all possible losses, regardless of their provenance (i.e. those relating to the reporting period and prior periods of activity), also those that became known during the period between the end of the reporting period and prepare the annual report of the day;
97.3.3. take into account any depreciation and depreciation amount regardless of whether the reporting period with a surplus of revenue over expenditure or cost overruns over the revenue;
60.5. annual report reflect the income and expenditure relating to the reference period, regardless of receipt or the date of payment;
97.5. the annual report reflects all the essential information on transactions and events in the reporting period. Information is material if its non-disclosure could influence the decisions of users in the future;
97.6. assets and liabilities to evaluated and their components separately;
97.7. each reporting period to coincide with the opening balance closing balance of the previous period;
97.8. economic transactions are posted and reflect in an annual report, taking into account their economic content and nature, not merely the legal form.
98. If, pursuant to this rule 97 referred to in paragraph conditions conflict, individual transactions or events evaluated, preferring piesardzīgum.

99. when preparing the annual accounts, the management of the Pension Fund may be waived that rule 97 only requirements for valid reasons, that the essence and impact on the Pension Fund's financial position and results of operations explains the annual report notes, as well as n o shows how it will affect Pension Fund and financial situation and financial results.
100. in each pension fund balances, revenue and expenditure, and cash flow statement under item specifies the reporting year and prior period. If these indicators are not comparable, the notes to the annual accounts provide the explanation.
101. First annual report only the scores of the reporting period. Pension fund balances, revenue and expenditure and cash flow report items that are not listed, indicate only if the previous year's report have been the item with the specified amount.
102. The annual report of the assets or liabilities specified by the value must not be reduced by deducting from the value of the asset value of the undertaking or deducting from the value of the asset value of the undertaking, except in cases where the Pension Fund is legally justified such values of assets or liabilities.
103. estimates of revenue and expenditure of the revenues and expenses may not be mutually be deleted, except in the following cases: 103.1. delete it may be revenue (expenses) associated with a particular asset (liabilities), and hedging costs (revenue) of this asset (liabilities);
103.2. delete may be revenue and expenditure of the assets and liabilities of the pension fund value through legally based rights, reduced.
104. Assets and liabilities is initially recorded at cost or purchase price (initial values).
105. fixed assets, intangible assets and pension plan real estate annual report indicates, at their original values in accordance with the following conditions: 105.1. fixed assets, intangible assets (with limited usage period), as well as pension plan property initial value reduced by depreciation, calculated on the basis of those assets;
105.2. assets and pension plan real estate reconstruction, enhancement, and restoration costs plus the appropriate asset or pension plan real estate book value (original value, less depreciation), after reconstruction, improvement and renewal have improved asset and pension plan real estate economic indicators;
105.3. a pension plan when the fixed assets and real estate in real (market) value is not transitory circumstances, become less than their book value, or the pension plan assets real estate annual report indicates, respectively, at the reduced value and real value of reduced u include the revenue and expenditure statement.
106. If need to reassess any asset or pension plan real estate category, all of these categories in turn.
107. Long term investments fixed income securities shown in the balance sheet at their acquisition price in accordance with the following provisions: 107.1. the bonus value of securities purchased (purchase price exceeds the value of the securities clearing) in the period up to the date of deletion of the securities gradually reduced the bonus, amortizēj and depreciated amounts included in the statement of revenue and expenditure;
107.2. at a discount value of securities purchased (deletion of securities exceed the purchasing price) in the period up to the date of deletion of the securities gradually increases, the amount of discount, the amortizēj and the increase in the revenue and expenditure shall be included in the calculation.
108. Debt securities with fixed income, equities and other non fixed income securities which are not held as long-term investments, the book by their buying-in price in accordance with the following: 108.1 ating nosacīj. If the market price is lower than the purchase price, the balance sheet pension fund securities value specifies the difference between the market price and written off expenditure;
108.2. If securities previously reduced value increases, the increase is attributed to revenue.
109. This provision of the investments referred to in paragraph 108 of the securities, which are listed on a stock exchange and are up to their usual stock turnover may be according to their market price (officially listed the purchase and sales price average) at the end of the reporting period. If the market price is greater than or less than the purchase price revaluation shall be included in the calculation of revenue and expenditure.
110. If disposed of one type of securities, securities purchase price is determined as the weighted average price or the method of "first in, first out (FIFO).
111. other long-term investments in share capital of the company shall be assessed in accordance with the following conditions: 111.1. fixed capital formation (if ownership interest is less than 20 percent of the share capital of the company or the pension fund company has a significant impact) evaluated according this rule 108 requirements;
111.2. participation in the affiliates and subsidiaries assess equity, using the method of consolidation, according to the company's annual report, prepared in accordance with the Republic of Latvia or the relevant foreign law.
112. fixed assets or pension plan real estate may be estimated (not subject to this provision, paragraph 105) these assets on the date of the last assessment by their real (market) value in the following order: 112.1. If the pension funds in the asset market price becomes higher than their book value and has reason to believe that the value increases will be temporary, it may be appropriate to reassess their market value, including the value of pension funds increase the balance sheet item "fixed assets revaluation reserve". Long term investment revaluation reserve, if overvalued object has been destroyed or is not being used, or the value has no basis;
112.2. If the pension fund balance under "long term investment revaluation reserve" amendments, pension fund balance sheet notes provide explanation indicating the following information: 112.2.1. revaluation reserve at the beginning of the reporting period;
112.2.2. increase in the revaluation reserve in the reporting period;
112.2.3. the amounts deducted from the reserve pursuant to this provision, the conditions of subparagraph 112.1. specifying the type of reduction;
112.2.4. the amount of the revaluation reserve at the end of the reporting period;
112.3. If a pension plan real estate market price becomes greater than the value of the balance sheet and has reason to believe that the value of the platform will be temporary, and it must not be revalued at market value, including the value increase of the pension plan member's accumulated retirement benefits;
112.4. asset and pension plan real estate appreciation may be reflected in the balance sheet, if the increase in value by at least two independent experts, and if the State insurance supervision inspection the written permission.
113. If the pen beams Fund laws and related regulations in accordance with the procedure laid down by the applicable tax credits and deductions, the tax rebate amounts specified in the annual report. To pension fund at the end of the reporting period the real customer and credit the accounts of r u all taxes and levies (taxes, fees, interest, penalties and other amounts) to the State budget and local budgets, consistent with the commitments of the tax administration and the detail reflects the balance of pension funds at z s.
114. the customer and vendor debt balances are shown in the balance sheet according to source documents and records accounting records with the same customer and vendor records balance sheet date. If a dispute arose, the balances are shown in the balance sheet according to the accounting data. If the accounts receivable received options are questioned, questionable amount may create savings in these shows. The accounts receivable balances are shown in the balance sheet at net value, calculated from this debt accounting into t security according to the accounting data to report unsafe debts generated accrual transactions. Notes to the annual accounts provide unsecured debts created grounds for stocks. If the debt is considered to be bad (lost, without hope of ever recovering), copy it from an unsecured debts up stocks or contain losses.
115. The Pension Fund will initially provide their participation in the share capital of a subsidiary company, the acquisition cost, but each at the end of the reporting period adjusted it according to the Pension Fund's share in the equity of subsidiaries. For this purpose, you need to use a subsidiary company to the general meeting of the owners approved the annual report information. Pension Fund annual report on the participation in the associated company in the capital indicates similar to the way you specify a participation in the capital of the subsidiary, subject to the conditions of this paragraph, after which the invaluable participation in the share capital of the subsidiaries.
 
Prime Minister Minister of finance g. Coast in place economic Minister l. Strujevič annex 1 Cabinet on 14 July 1998 Regulation No. 253 pension fund registration number, license number, address

 

 


Phone fax the State Revenue Service Department Unit: lats (Ls) pension fund balance for the year No. 199.
Pension fund balance sheet items review previous notes p.k.
 
number of year year 1 2 3 4 5 active I.
Long-term investments 1.
Invest in intangible you 1.1.
research and development cost the company 1.
 
 
1.2. concessions, patents, licenses, trademarks and similar rights 2.
 
 
1.3. other intangible assets 3.
 
 
1.4. the public goodwill 1.5.
advance payments for intangible investments 4.
 
 
2. assets 2.1.
land, buildings and structures 5.
 
 
2.2. other fixed assets and inventory 6.
 
 
2.3. asset creation and unfinished at bass celtniec the cost of object 7.
 
 
3. long-term financial investments 3.1.
participation in the capital of subsidiary 8.
 
 
3.2. participation in capital related companies 9.
 
 
3.3. other securities and investments in 10.
 
 
II. Current assets 1.
Items 1.1.
advance payments for goods 11.
 
 
1.2. other items 12.
 
 
2. Accounts receivable 2.1.
affiliated companies 13.
 
 
2.2. associated companies 14.
 
 
2.3. other accounts receivable 15.
 
 
2.4. not paid in shares in the company 2.5.
deferred expenses 16.
 
 
3. Securities and participation kapitālo 3.1.
participation in the capital of subsidiary 17.
 
 
3.2. own shares 18.
 
 
3.3. other securities and participation kapitālo 19.
 
 
4. Funds 5.
Total assets III.
Pension plan assets 20.
 
 
IV. Total assets Liabilities I.
Equity capital 1.
Shares or share capital (share capital) 2.
Share premium 3.
Long term investment revaluation reserve 21.
 
 
4. the undistributed income (expenses) at the end of the reporting period II.
Provision 1.
Provisions for pensions and similar obligations, 22.
 
 
2. Deferred income taxes 3.
Other provisions 23.
 
 
III. Accounts payable (short-term and long-term) 1.
Borrowing against bonds, 24.
 
 
2. loans convertible into shares at 25.
 
 
3. Loans from credit institutions 26.
 
 
4. Other loans 27.
 
 
5. Trade payables 28.
 
 
6. Payable Bills 29.
 
 
7. show related businesses 30.
 
 
8. show affiliates 31.
 
 
9. taxes and social security payments to the 32.
 
 
10. Other creditors 33.
 
 
11. Deferred income 34.
 
 
12. Total pass in via IV.
Pension plan obligations 35.
 
 
V.
Pension plan funds 36.
 
 
Vi. Total Liabilities (signature and transcript) Council in the js priekšsēdēt (signature and transcript) Chief Accountant (signature and transcript) in place of the Minister of finance, Minister of Economic Affairs l. Strujevič in annex 2 of the Cabinet of Ministers on 14 July 1998 Regulation No. 253 pension fund registration number, license number, address phone fax the State Revenue Service Department Unit: lats (Ls) pension fund income and expenditure statement for the year No. 199.
Pension Fund revenue memo reviewed the previous p.k.
and the number of items in the estimates of expenditure in the year the year 1 2 3 4 5 1.
Revenue from operating activities 1.
 
 
2. customer acquisition costs 2.
 
 
3. Administrative expenses 3.
 
 
4. income from long-term investment securities 4.
 
 
5. Income from investments in subsidiaries and affiliates operating in Los 5.
 
 
6. Other interest receivable and similar income 6.
 
 
7. long-term financial investments and short securities write-down 7.
 
 
8. Interest payable and similar expenses 8.
 
 
9. revenue (expenditure) before extraordinary items and taxes 10.
Extraordinary income 9.
 
 
11. extraordinary expenses 10.
 
 
12. extraordinary income (expenses) before taxes 13.
Taxes 11.
 
 
14. Net income (expense) in the reporting period, 15.
Undistributed income (expenses) at the end of the previous reporting period 12.
 
 
16. Transfer of pension plan (the plan) 13.
 
 
17. the undistributed income (expenses) at the end of the reporting period, 14.
 
 
Priekšsēdēt of the Executive Board of the js (signature and transcript) (signature and transcript) the main intro matved (signature and transcript) in place of the Minister of finance, Minister of Economic Affairs l. Strujevič in annex 3 of the Cabinet of Ministers on 14 July 1998 Regulation No. 253 pension plan number of license funds Manager registration number address phone fax the State Revenue Service Department Unit: lats (Ls) pension plan balance for year no. 199.
Pension plan balance sheet items review previous notes p.k.
 
number of year year Assets 1.
Cash and cash equivalents 1.
 
 
2. Term deposits 2.
 
 
3. Shares 3.
 
 
4. Securities with fixed yield 4.
 
 
5. the customer 5.
 
 
6. Real Estate 6.
 
 
7. Other assets 7.
 
 
8. Total assets Liabilities 1.
Pension plan liabilities 8.
 
 
2. Pension Plan capital 9.
 
 
3. Total liabilities (signature and transcript) (signature and transcript) the main intro matved (signature and transcript) in place of the Minister of finance, Minister of Economic Affairs l. Strujevič in annex 4 of the Cabinet of Ministers on 14 July 1998 Regulation No. 253 pension plan number of license funds Manager registration number address phone fax the State Revenue Service Department Unit: lats (Ls) pension plan calculation of revenue and expenditure for the year No. 199.
Pension plan notes reporting revenue of the previous p.k.
and the number of items in the estimates of expenditure in the year the year 1 2 3 4 5 1.
The pension plan's equity during the period 1.1.
the pension plan member accumulated capital at the end of the previous reporting period 1.
 
 
1.2. paid retirement benefits 2.
 
 
2. the contributions and the cost of pension plan 2.1.
the pension plan member contributions 3.
 
 
2.2. the employer contributions 4.
 
 
2.3. transfers from other pension funds or plans 5.
 
 
2.4. administrative costs 6.
 
 
3. Pension Plan performance 3.1.
pension plan income 3.1.1.
revenue from pension fund 7.
 
 
3.1.2. other revenue 8.
 
 
3.2. investment result 3.2.1.
revenue from investments 9.
 
 
3.2.2. the revaluation result 10.
 
 
3.2.3. investment management expenditure 11.
 
 
3.2.4. other expenses 12.
 
 
4. Pension Plan the capital at the end of the reporting period (signature and transcript) (signature and transcript) the main intro matved (signature and transcript) in place of the Minister of finance, Minister of Economic Affairs of the Strujevič.