Cabinet of Ministers Regulations No. 1056 Riga 2013 (October 8. No 52 7) amendments to the Cabinet of Ministers on 3 October 2006, the Regulation No 808 "provisions on trade union associations, foundations and the annual report" Issued in accordance with the law "on accounting" in article 13, paragraph 2, of the fourth part of the draw of 1. Cabinet 3 October 2006 the Regulation No 808 "provisions on trade union associations, foundations and the annual accounts" (Latvian journal, 2006, 160. No; 40 no; in 2011, 2012, 53 no) the following amendments : replace paragraph 2 1.1 in the first and third sentence number and the word "25 000 lats" with a number and the word "40 000 euro"; 1.2. make paragraph 5 by the following: "5. the annual report on value measure used in euro, rounded to whole numbers. The annual report shall be prepared in the national language. "; 1.3. make points 18 and 19 by the following: "6. The item" accounts receivable "indicates the Association, Foundation or trade unions claims from other persons. If customer debt payable in foreign currency, the amount shown in the balance sheet, recalculate the euro in accordance with the accounting used in the foreign exchange rate in force on the last day of the financial year end. After the foreign currency payable in the accounts receivable balance recalculation for the increase of the euro (hereinafter referred to as the positive difference) are recorded in revenue, but the reduction in the assessment of the euro (hereinafter referred to as the negative difference) are written off. 19. The item "cash" indicates the Association, Foundation or unions in existing cash and bank accounts into existing non-cash amount in euro and in foreign currency. If the Treasury or bank account is the money in foreign currency, the euro, recalculated in accordance with the accounting used in the foreign exchange rate in force on the last day of the financial year end. After the conversion of the foreign currency balance has achieved the positive difference recorded in the revenue, but the negative difference scrapped. "; 1.4. to make the first sentence of paragraph 21 in the following wording: "If a creditor debt payable in foreign currency, the amount shown in the balance sheet, recalculate the euro in accordance with the accounting used in the foreign exchange rate in force on the last day of the accounting year end. '; 1.5. make 33 as follows: "33. Revenues and expenses in foreign currency the revenue and expenditure account is converted into euro according to the accounting used in the foreign exchange rate that is valid on receipt of the revenue or expenditure at the beginning of the day." 1.6. to make 39. the second sentence as follows: "this item also provides the positive difference that occurred after the foreign currency payable in the accounts receivable balance and the balance in the foreign currency translation the foreign currency to the euro, as well as the negative difference, which occurred after the foreign currency payable accounts payable balance conversion of the foreign currency to euro."; 1.7. to express in this paragraph 28.7: "28.7. the negative difference, which occurred after the foreign currency payable in the accounts receivable balance and the balance in the foreign currency translation the foreign currency to the euro, as well as the positive difference that occurred after the foreign currency payable accounts payable balance conversion of the foreign currency to the euro. 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; " 1.8. to supplement the rules with 66 as follows: "66. First annual report, in which the value measure of using the euro, the previous data, donations and gifts also reviewed the item" balance "at the beginning of the year the existing balance LCY conversion to the euro, subject to the Council of the European Union set the exchange rate." 2. the rules shall enter into force on January 1, 2014. Prime Minister Valdis Dombrovskis of the Minister of finance, Welfare Minister in place of Gwyneth Viņķel»