"credit Write-Offs And Securities Reporting Revaluation Adjustment" Provisions Of The Preparation

Original Language Title: "Kredītu norakstīšanas un vērtspapīru pārvērtēšanas korekciju pārskata" sagatavošanas noteikumi

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The Bank of Latvia Regulation No 134 Riga 2014 May 16 "Credit write-offs and securities reporting revaluation adjustment" provisions issued in the preparation in accordance with the law "on banking" 39. the second paragraph of article i. General questions 1. determines the order in which the credit institution registered in Latvia and other countries registered a branch of a credit institution registered in the Republic of Latvia (hereinafter credit institution), prepare and submit to the Latvian Bank "Credit write-offs and securities revaluation adjustment report" (; hereinafter report) as well as the deadline for the submission of the report. 2. The terms used in the following terms: 2.1 position-adjusted monetary financial institutions a monthly balance sheet position, subject to credit write-off or securities revaluation adjustment; 2.2. credit write-off adjustment – adjustable positions change incurred credit fully or partially written off from the balance sheet; 2.3. the countervalue – adjustment of the entry according to the double entry principle; 2.4. the revaluation adjustment of securities-adjustable positions change, due to a change in the market price of the securities or the premium or discount damping. 3. Other term usage complies with the provisions of the Bank of Latvia, which determines the monetary financial institutions of the monthly balance report preparation and submission procedures, the explanation of these terms. 4. the information provided in the report in need of monetary and financial statistics and analysis, as well as for balance of payments and financial account information required for the preparation of the monetary financial institutions excluding the Bank of Latvia (hereinafter MF), monthly balance-sheet positions of individual change that is not due to financial transactions, according to the European Union, t.sk. The European Central bank, the requirements of the law. 5. the information provided in the report, the Bank of Latvia can pass the law "on banking" article 40, second paragraph, the said authorities, pursuant to the said requirements laid down in the law.
II. preparation and submission of the report and the deadline 6. a credit institution shall draw up a report on a calendar month, and shall submit to the Bank of Latvia within six working days after the end of the reference month in electronic form in accordance with the provisions of the Bank of Latvia governing the electronic exchange of information with the Bank of Latvia.
III. Review of the procedure for filling out report shows 7 adjustment relating to the reference month credit write-offs and revaluations of securities. 8. The report observed score distribution for residents of other euro area residents and residents of other foreign countries. 9. The report separately, correction in the euro, us dollars and other foreign currencies. 10. The adjustment report presented to whole euros. 11. Foreign currency loans and purchased securities position adjustments related to foreign exchange rate movements, the report does not show. 12. Credit amortization adjustments relating to MFI monthly balance sheet items "loans" and "requirements to MFIs excluding the Bank of Latvia" (hereinafter – the credit lines). Separately, credit adjustments of the scrapped syndicated loans. 13. Securities revaluation adjustment covers the monthly MFI balance sheet position "debt securities and other fixed income securities", "shares, investment certificates and other securities with fixed income" and "participation in related and affiliated companies equity capital" (hereinafter – the securities positions). 14. Credit write-offs and securities Revaluation adjustments according to the report presented to the countervalue position "capital and reserves" or "accruals and liabilities debts". 15. a credit institution loan amortization report displays the adjustment when the credit (or part thereof) are written off from the balance sheet. 16. Credit line loan amortization adjustments shown with a minus sign and the value that the loan is written off from the balance sheet. If credit has been 100% savings, according to the correction of the countervalue to the minus sign is presented under the heading "provisions for debts and obligations". If the loan is not provisioned 100%, under the heading "provisions for debts and obligations" with the minus sign shows the adjustment of the countervalue corresponding to this credit, the savings part of the set up, and under the heading "capital and reserves"-the adjustment countervalue corresponding to credit the savings created not part. 17. Securities revaluation adjustment is calculated as the difference between the balance of securities statement the month and at the end of the preceding month, less the reference month purchased the securities value and the difference in the value of securities forfeited. A credit institution calculates the correction of those securities which: 17.1. its property was both the end of the previous month, and by the end of the reference month; 17.2. the property was at the end of the previous month and that alienates the reference month; 17.3. purchased in the reference month; 17.4. acquired and disposed of the reference month. 18. If the book value of securities increased securities positions in securities revaluation adjustment is a positive number, but if the carrying amount of the securities declined, a negative number, which is presented in the report with a minus sign. Appropriate adjustments of the countervalue obtained by summing all the securities included in the report Revaluation adjustments, presented under the heading "capital and reserves". 19. Adjustment securities in foreign currency must first be calculated in the relevant foreign currency in accordance with the provisions of paragraph 17 of the requirements, and then translated into euro at the foreign exchange report monthly average rate, calculated using the accounts to be used in the relevant foreign exchange rate for each day of the reference month. 20. The report writing loans and securities revaluation adjustment displays the maturity breakdown: credit lines – after the financial instrument transactions agreed at the beginning of the end of the transaction or the notice, but the position "debt securities and other fixed income securities" – after the emission point in a certain maturity. Each term includes a group of its longer term, for example, the term "group"-the term to 1 year 1 year, but the term "1-2" – 2 year term.
IV. Closing questions 21. Be declared unenforceable by the Bank of Latvia 16 may 2013 Regulation No 103 "" Credit write-offs and securities reporting revaluation adjustment "preparatory" (Latvian journal, 13, Nr. 103). 22. report on 2014 in November the Bank of Latvia by 2014 submitted. on 8 December, and then apply the Bank of Latvia 16 may 2013 Regulation No 103 "" Credit write-offs and securities reporting revaluation adjustment "preparatory". 23. the regulations shall enter into force in 2014 on 1 December. The President of the Bank of Latvia (I). Rimšēvič attachment of Bank of Latvia 16 may 2014 regulations No 134 Credit write-offs and securities revaluation adjustment report VSPARK 27002079 20 ____. year shall submit to the Bank of Latvia (month) credit the name _____ ____ ____ ____ ____ ____ ____ ____ ____ credit code | _ _ _ | | |      
Credit write-off adjustment (integer) KNK

Name position number position in the euro United States dollars into other foreign currencies By maturity with maturity with a maturity of up to 1 year 1 to 5 years more than 5 years to 1 year 1 to 5 years more than 5 years to 1 year 1 to 5 years more than 5 years (A) (B) residents claims against 01 02 03 04 05 06 07 08 09 MFI except the Bank of Latvia 63100 t.sk. the syndicated credit loans Government 64120 63101 investment funds except money market funds and alternative investment funds 64104 other financial intermediaries other financial palīgsabiedrīb Piesaistošaj 64105 64106 financial institutions and money lenders 64108 64107 insurance companies pension funds non-financial corporations 64140 64109 households and household operating nonprofit organizations credit housing (a) purchase 64152 consumer credit others credits 64154 64153 t.sk. loans to self-employed persons 64164 VSPARK 27002079 (continued) (A) (B) other KNK 01 02 03 04 05 06 07 08 09 euro area residents MFIs 63200 t.sk requirements. the syndicated credit loans Government 64220 63201 investment funds except money market funds and alternative investment funds 64204 other financial intermediaries other financial palīgsabiedrīb 64206 64205 Piesaistošaj financial institutions and money lenders 64208 64207 insurance companies pension funds non-financial corporations 64240 64209 households and household operating nonprofit organizations credit housing (a) purchase 64252 consumer credit others credits 64254 64253 t.sk. loans to self-employed persons of other foreign residents 64264 requirements to MFIs 63300 credits 64300 checksum of the column pointer Arithmetic 61999 amount.

Securities revaluation adjustment VSPARK 27002079 (continued) name of the position the position of the PSI code euro us dollars into other foreign currencies By maturity with maturity with a maturity of up to 1 year 1-2 years more than 2 years to 1 year 1-2 years more than 2 years to 1 year 1-2 years more than 2 years (A) (B) 01 02 03 04 05 06 07 08 09-resident debt securities and other fixed income securities MFI 75110 Central Government local government 75121 75122 other financial intermediaries of financial palīgsabiedrīb 75106 75105 tying financial institutions and money lenders 75107 75108 insurance companies pension funds non-financial corporations 75140 75109 household of non-profit 75190 overall euro area resident in debt securities and other fixed income securities by MFIs Central Government 75221 75210 local Board safety 75222 other financial intermediaries financial palīgsabiedrīb of 75205 75206 tying financial institutions and money lenders 75207 75208 insurance companies pension funds non-financial corporations 75240 75209 household of non-profit 75290 overall foreign resident in debt securities and other fixed income securities MFIs non-MFIS 75320 75310 Government except in the Executive Board BU * 75999 * Arithmetic 75375 checksum column pointer. VSPARK 27002079 (continued) name of the position the position of the PSI code euro us dollars in other foreign currency (A) (B) a resident of shares 01 02 03 investment certificates and other securities with fixed income MFIs other than money market funds 76110 other financial intermediaries financial palīgsabiedrīb of 76106 76105 tying financial institutions and money lenders 76107 76108 insurance companies pension funds non-financial corporations 76140 76109 investment funds except money market funds and alternative investment funds, investment certificates 76104 money market fund investment certificates of participation and related congeners 76134 company share capital for MFIs other financial intermediaries 77110 77105-77106 tying financial palīgsabiedrīb financial institutions and money lenders 77107 77108 insurance companies pension funds non-financial corporations 77140 77109 other euro area residents of shares, investment certificates and other securities with fixed income MFIs other than money market funds 76210 other financial intermediaries financial palīgsabiedrīb, tying financial institutions and money lenders, insurance companies, and pension funds non-financial corporations, 76270 investment funds except money market funds and alternative investment funds, investment certificates 76233 money market fund investment certificates 76234      

VSPARK 27002079 (continued) (A) (B) participation in the PSI 01 02 03 and related associated companies share capital for MFIs other financial intermediaries 77210, financial palīgsabiedrīb, tying financial institutions and money lenders, insurance companies, and pension funds non-financial corporations of the other foreign residents 77270 shares, investment certificates and other securities with fixed income related and affiliated 76300 participation in share capital of the company of the Arithmetic 70999 77300 Checksum column pointer.
Countervalue of VSPARK 27002079 adjustment (continued) name of the position the position of the KPV code amount (A) (B) provisions for debts and liabilities 01-88400 capital and reserves of the credit institution's driver//89400 (signature) (name) performer submission date (first name, last name; phone number), the President of the Bank of Latvia is Rimšēvič.


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