Cabinet of Ministers Regulations No. 1064 in 2013 (October 8. No 52 17. §) amendments to the Cabinet of Ministers of 8 May 2007 regulations No 301 "rules for individual merchants financial statements" Issued in accordance with the law "on accounting" in article 13, sixth 1. make Cabinet 8 May 2007 No. 301 "provisions of the rules on the individual merchant accounts" (Latvian journal, 2007, 2010, 76 No; 135. No. 2012, no 121;) the following amendments: 1. to replace paragraph 1 and 1.1, the number and the word "200000" by the number of pounds and the word "300 000 euro"; 1.2. make paragraph 4 first sentence by the following: "the financial statement value measure used for the euro and the numbers rounded to whole numbers (euro)."; 1.3. make 31 the following: "31. If customer debt payable in foreign currency, the amount originally calculated eur after accounting to be used in the foreign exchange rate in force on the date of the transaction. If such a receivable at the balance sheet date has not yet been paid, so the balance shown in the balance sheet, recalculate the euro in accordance with the accounting used in the foreign exchange rate that is valid on the report (taxation) the last day of the year end. This balance is obtained in the assessment increase conversion for 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) written down. "; 1.4. to make 36 as follows: "36. The item" cash "refers to the individual trader's existing cash and credit or savings accounts with existing non-cash amount in euro and in foreign currency. If the box or credit or savings account is the clear or non-cash foreign currency, the amount originally calculated in euro in accordance with the accounting used in the foreign exchange rate that is valid on the day of the transaction. Cash and non-cash foreign currency balances are shown in the balance sheet, recalculate the euro in accordance with the accounting used in the foreign exchange rate that is valid on the report (taxation) the last day of the year end. This balance the positive conversion difference recorded in the revenue, but the negative difference scrapped. "; 1.5. to express 45 as follows: "45. If the creditor debt payable in foreign currency, the amount originally calculated in euro in accordance with the accounting used in the foreign exchange rate that is valid on the day of the transaction. If such accounts payable at the balance sheet date has not yet been paid, the balance point, recalculate the euro in accordance with the accounting used in the foreign exchange rate that is valid on the report (taxation) the last day of the year end. This balance recalculation of the positive difference in transcription editions, but the negative difference recorded in revenue. "; 1.6. to make 55 as follows: "55. 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 the revenue generating or spending the day at the start."; 1.7. to make the 62, second sentence the following wording: "in this item shall also indicate 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 the euro." 1.8. the express section 68.2. the following wording: "the negative margins 68.2. 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 positive difference that occurred after the foreign currency payable accounts payable balance conversion of the foreign currency to the euro. If the current balance in the reporting (tax) year rated lower than the original book value, this item indicates the editions called the difference; " 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»