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Monetary Financial Institutions ' Balance-Sheet Of The Month "rules Of Preparation

Original Language Title: Monetāro finanšu iestāžu "Mēneša bilances pārskata" sagatavošanas noteikumi

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The Bank of Latvia Regulation No 99 in Riga 16 may 2013 on monetary financial institutions ' balance-sheet of the month "preparatory provisions Issued in accordance with the law" on the Bank of Latvia "41. the second paragraph of article i. General questions 1. determines the order in which the Republic of Latvia established monetary financial institutions excluding the Bank of Latvia, and registered in another country's monetary financial institution branch registered in the Republic of Latvia, shall prepare and submit a" monthly balance report "(hereafter: the monthly balance report) and its annexes as well as the monthly balance report and its submission deadlines. 2. The terms used in the following terms: 2.1. insurance corporations and pension funds-financial institutions that provide financial intermediation services, combining different types of risks. Insurance companies taken over by the policyholder or the insured risk or possible loss on the transfer of any financial risk of loss reinsurers. Insurance companies providing life or non-life insurance services. Private pension funds out of the members of the Fund of social insurance, the risk accumulating and investing members ' own and their right of voluntary contributions of funds, to ensure that these actors age or disability retirement benefits. This sector include insurers, reinsurers, private pension funds and the State funded pension scheme; 2.2. central bank authority, which main activity is the exchange of currency, the internal and external value of the currency and the country's foreign reserves or portions thereof (t.sk. The European Central bank); 2.3. the Central Government – State institutions, t.sk. ministries, embassies, representative offices, agencies, councils, education, health, justice, cultural and other public authorities whose competence covers the entire national economic territory. Credit institutions in the Republic of Latvia and the monetary statistics of the National Social Security Fund reported to the Central Government; 2.4. other financial intermediaries, except insurance corporations and pension funds (hereinafter – other financial intermediaries), the financial institutions involved in financial intermediation primarily by making the non-cash, non-MFI deposits and deposit substitutes or insurance technical reserves (t.sk. lending companies involved, (e.g., financial leasing companies, factoring companies, export or import financing companies), investment funds, investment companies, financial vehicle Corporation (financial vehicle corporation) , financial holding company, venture capital companies (venture capital corporations)); 2.5. the financial vehicle Corporation, trust company or other legal person, other than monetary financial institutions, established to carry out one or more securitisation transactions, the performance of which is limited only to the necessary measures for this purpose, the structure of which provides the financial vehicle Corporation commitment to separation from the institutions – the initiator and that shareholders have the right to pledge or to change these parts without restrictions. The initiator is the legal person itself or through related entities, through direct or indirect links to the original agreement that creates a liability or potential liability to the customer or potential customer and which becomes subject to securitisation exposures; 2.6. financial palīgsabiedrīb – a financial institution involved mostly financial activities, i.e. activities closely related to financial intermediation but not financial intermediation, such as brokerage, investments which do not provide financial intermediation services in its own name, the company which provides financial market infrastructure, the body that supervises the monetary financial institutions, financial institutions and financial markets (for example, financial and capital market Commission, NASDAQ OMX Riga, Latvian Central Depositary company, insurance broker, currency exchange points, as well as the investment management company); 2.7. the household: 2.7.1. natural person or group of natural persons as a consumer and meant only for own final consumption of the goods by the manufacturer and not the financial service provider; 2.7.2. a self-employed person who works in the Republic of Latvia and has not registered its activities of the Republic of Latvia enterprise register in the commercial register; 2.8. serving households and foundations of the society-society and Foundation, which provides goods and services to persons or to groups of individuals and resources derive primarily from voluntary contributions in cash or in kind, from the payments made by the Government, as well as income from property, such as trade unions, professional or educational associations, consumers ' associations, political parties, churches, religious communities, as well as cultural, recreational and sports clubs compassion, support and assistance organisations; 2.9. the monetary financial institutions (hereinafter MF) – central bank, credit institutions, credit unions, money market funds and the other financial institution that accepts deposits or close substitutes for deposits from customers, which is not an MFI, at their own cost grant credits and investing in securities, as well as an electronic money institution, which main business is the issuance of electronic money; 2.10. money market fund-open investment fund that meets the following criteria: 2.10.1. it governance in implementing investment management company investing, saving funds and return the reference according to the money market instruments of interest each day calculate the net asset value of the Fund and the price of the units, as well as the sale of the units and atpakaļpirkšan; 2.10.2. the investment is made in financial instruments whose remaining maturity up to 2 years (including; short-term money market fund – up to and including 397 days) and the remaining period until the next interest rate review date, up to and including 397 days; 2.10.3. the investment portfolio weighted maturity is up to 6 months (including; short-term money market fund – up to 60 days (inclusive)), while the weighted average remaining maturity up to deletion – up to 12 months (including; short-term money market fund-up to 120 days (inclusive)); 2.11. non-financial corporations – the economic unit that produces goods or provides financial services in order to make a profit or other fruits, t.sk. individual merchant who operates in the Republic of Latvia and has registered its activities of the Republic of Latvia enterprise register in the commercial register; 2.12. non-MFI-MFI customers which are not MFIs, t.sk. the Government, other financial intermediaries, financial palīgsabiedrīb, insurance corporations and pension funds non-financial corporations, households and society serving households and foundations; 2.13. non-residents – all institutions that are registered in foreign countries and individuals, which the household is located outside the Republic of Latvia or that come in Latvia for a period less than 1 year (exception – students), as well as MFI subsidiaries established abroad, foreign diplomatic, consular, international organizations and other offices in the Republic of Latvia; 2.14. affiliated company – a credit institution, a financial institution or a non-financial company in relation to the MFI's either, or subsidiary companies, parent company, or other subsidiary companies, parent company (hereinafter also related the MFI if familial links between the MFI and other MFI); 2.15. residents-all institutions, t.sk. foreign registered and operating in the Republic of Latvia, and individuals whose household is located in the Republic of Latvia and who do not just go outside the Republic of Latvia for more than 1 year (exception – students), as well as Latvian diplomatic, consular and other representative offices abroad; 2.16. the associated company-credit institution, financial institution or finance company, in which the MFI owns directly or indirectly (through subsidiaries) for participation in a way that covers 10% of the share capital or of the voting rights and more, but less than 50% of the share capital or of the voting rights or which may have a significant effect on the MFIS (hereinafter also the associated MF if such links one MFI and other MFI); 2.17. the international organizations – institutions which are not registered as a resident of one country, such as the World Bank, the European bank for reconstruction and development, European regional development fund, the European investment bank, the European Social Fund, the European Commission, the bank for international settlements, the International Monetary Fund, and the display according to the sector of international organisations (see the list. The Latvian Bank internet site (www.bank.lv) menu "links"); 2.18. the Government — State institutions of non-market goods or services intended for individual and collective consumption, or to a public body involved in national income or wealth redistribution (of the Republic of Latvia Government includes Central Government and local government, that the list of institutional units in accordance with the European system of accounts requirements prepared by the Republic of Latvia Central Statistical Bureau); 2.19. State-non-financial corporations non-financial corporations in which the Government owns more than 50% of the share capital or of the voting rights or which it controls directly or indirectly; 2.20. the local government — State institutions whose jurisdiction applies only to local economic territory; 2.21. the possibility of loans – the Eurosystem's proposed long-term opportunity in the Republic of Latvia registered credit institutions and other countries registered branches of credit institutions established in the Republic of Latvia (hereinafter credit institution), the Bank of Latvia to receive loans for the night against adequate collateral; 2.22. renewable credit revolving loan; the credit, which has the following characteristics: 2.22.1. customer may without prior notice, the MFI to use or withdraw funds from the account to a pre-defined credit limit; 2.22.2. available credit amount may increase or decrease, borrowing or repaying the funds; 2.22.3. credit may be used; 2.22.4. no obligation to repay borrowed funds regularly; 2.23. the excess credit overdraf; current account debit balance; 2.24. debt securities issued with an original maturity of up to two years to allow share capital less than 100% of the guarantees, issued by MFIs are hibrīdinstrument with original maturity up to 2 years, upon expiration of which it can be delete in the contract value in the currency of the issue, which is less than the amount originally invested and derivatives debt component combinations (100% capital guarantee applies to the original agreement for the repayment of capital); 2.25. long-term debt securities-debt securities, which at the time of issue specified maturity of more than 1 year; 2.26. short-term debt securities-debt securities, which at the time of issue specified maturity up to 1 year (inclusive); 2.27. credit for house purchase-credit issued to households and household service associations and foundations House, apartment or land acquisition, construction or reconstruction, t.sk. mortgage loans and loans for improving home or apartment, which improves the home or apartment economic indicators; 2.28. non-marketable debt securities-debt securities, which are not negotiable and cannot be sold in the secondary market of securities; 2.29. deposits redeemable at notice-in funds deposited into the MFI, not setting a deadline, and you can remove either notice to MFA under the notice specified in the contract, or by paying a substantial fine to it (for example, savings); 2.30. the deposit facility – the Eurosystem's standing offered the possibility of credit institutions at their request to make Bank deposits for the night; 2.31. the settlement free credit card-convenienc credit; credit issued by MFIs or non-financial corporations households as the card holder with a 0% rate from the day on which the billing cycle is made by card, until the day when this should be settled on the billing cycle of the debit balance; 2.32. payment card interest credit – extended credit; the credit, which follows the payment card interest-free credit, i.e. the debit balance in the card account of its settlement, when it was possible for the first time, and for which the interest rate is calculated or rolled-up interest rate which is usually higher than 0%, and for which the customer must pay the minimum monthly payment to at least partially repay the payment card interest credit; 2.33. subordinated liabilities-liabilities which led to the loan that the lender gives the right to reclaim the MFI loan liquidation (bankruptcy) case only after the claims of all other creditors have been met, but before the General recovery; 2.34. consumer credit – credit issued to households and household service associations and foundations of such consumer goods (such as household appliances and cars) and services (such as medical care and travel) for payment that is not related to the profit-driven, t.sk. loans issued under the current account terms of use agreement; 2.35. the remaining loans, loans not issued for consumption or a house purchase, such as commercial loans, education; 2.36. refinancing transactions – Eurosystem market operations offered by the Bank of Latvia adjusts through a reverse transaction of the auction, in which credit institutions grant loans against adequate collateral; 2.37. repo – sale of securities at a fixed price with the condition to repurchase the same or similar securities at a fixed price at the end of the transaction; 2.38. reverse repo – purchase of securities at a specific price on condition of atpārd the same or similar securities at a fixed price at the end of the transaction; 2.39. the syndicated loan, the single credit agreement, according to which the credit issuing several lenders; 2.40. the term deposit transactions – offered the Eurosystem market operations conducted by the Bank of Latvia, organizing auctions that receive deposits from credit institutions for a definite period of time; 2.41. the securitisation operation, which includes vērtspapīrojam-exposure (e.g. credit) economic transfers of economic benefit and risk transfer, financial vehicle corporation created for the purpose of securitisation and only issued securities; 2.42. the customer – natural or legal person to whom the MFI provides financial services. 3. the term "derivative financial instruments", "financial assets", "financial instruments", "financial leasing", "financial obligations", "held-to-maturity financial assets", "available-for-sale financial assets", "estimated fair value of the financial assets or financial liabilities fair value changes recognised in the profit and loss account usage corresponds to the international accounting standards Board issued international accounting standards and international financial reporting standards and international financial reporting interpretations Committee's interpretation of the standard explanations of terms. 4. Monthly balance report and its annexes provide information needed financial and balance of payments statistics, the European Union t.sk. The European Central bank, the requirements of the law to ensure the European Central bank's monetary policy implementation, as well as inform the public and other institutions on the MFI sector development in the Republic of Latvia. 5. the monthly balance report and its annexes provide the information to 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. "the Republic of Latvia to the list of monetary financial institutions ' maintenance 6. The Bank of Latvia creates, maintains and regularly updates the" Republic of Latvia list of monetary financial institutions (hereinafter list) the Latvian Bank internet site (www.bank.lv) the "statistics" menu. The list also included the European Central bank on its internet site that it regularly publishes the European Union countries (see the list of MFIs. The Latvian Bank internet site (www.bank.lv) the "links" menu). 7. List maintained and used only for information purposes. 8. the Bank shall finance and capital market Commission licensed credit institution or country of the European Union or the European economic area country (see. The Latvian Bank internet site (www.bank.lv) menu "links") registered MFI and their affiliates, registered in the enterprise register of the Republic of Latvia in the commercial register. The list also includes financial and capital market Commission registered and licensed electronic money institutions, which embarked on the issuance of electronic money. 9. The Bank of Latvia on the list include financial and capital market Commission licensed credit unions which are registered in the enterprise register of the Republic of Latvia. 10. The Bank of Latvia on the list include the financial and capital market Commission in money market funds, which are managed by a European Union country to investment management firms. 11. Considering that the investment fund in Latvia are not legal persons listed money market funds statistical reporting area represents the investment management company.
III. Monthly balance sheet and its preparation and submission procedures and deadlines of submission 12. This provision referred to in paragraph 1, draw up the monthly MFI balance sheet and its attachments, by filling in the following form: 12.1. "the monthly balance report" (annex 1); 12.2. In Annex A, "claims and liabilities to MFIs excluding the Bank of Latvia" (annex 2); 12.3. the explosion of Annex A to A1-R3 "claims against the resident MFIs excluding the Bank of Latvia, foreign currencies" (annex 3); 12.4. the explosion of Annex A to A1-R4 "claims against the resident MFIs excluding the Bank of Latvia, the euro" (annex 4); 12.5. the explosion of Annex A to A2-R3 "liabilities to MFIs resident, with the exception of the Bank of Latvia, foreign currencies" (annex 5); 12.6. the explosion of Annex A to A2-R4 "commitment to the resident MFIs excluding the Bank of Latvia, the euro "(annex 6); 12.7. the explosion of Annex A (A)-(E) "requirements and obligations to the rest of the euro area countries MFIs" (annex 7); 12.8. Annex B "Credit to non-MFIs non-MFIs and deposits" (annex 8); 12.9. the explosion of Annex B to B-E "credits to the rest of the euro area non-MFIs and the rest of the euro area non-MFI deposits" (annex 9); 12.10. the explosion of Annex B to B-P "settlement maps, renewable and excess credit" (annex 10); 12.11. Annex C "requirements and obligations to the Government of the Republic of Latvia" (annex 11); 12.12. Annex F "profit and loss statement" (annex 12); 12.13. the explosion of Annex F to the F-N "With non-residents related General administrative expenditure" (annex 13); 12.14. Annex J "active management" (annex 14); 12.15. Annex K "report on electronic money", (15.); 12.16. Annex L "month" balance-sheet "position in the Division of State and currency" (annex 16); 12.17. Annex M ' credits remaining in the Division after the term and interest rate review period "(annex 17); 12.18. Annex N "review of capital distribution" (annex 18); 12.19. "month" balance sheet "and change the position of the annex" (annex 19); 12.20. "General asset expansion" (20.); 12.21. "global commitment the explosion" (annex 21). 13. "the monthly balance report" and its annex (A), (B) and (C) prepare: 13.1 credit institutions and investment management firm that manages money market funds, about the State of the review at the end of the month, and submitted to the Bank within six working days after the end of the reference month; 13.2. credit unions about the condition of the 31 March, 30 June, 30 September and 31 December and submitted to the Bank within four working days after the end of the reporting period; 13.3. electronic money institutions about the State of 30 June and 31 December and submitted to the Bank within four working days after the end of the reporting period. 14. F prepare: 14.1. credit institutions for the period from the beginning of the year until the end of the reference month and submitted to the Bank of Latvia within six working days after the end of the reference month; 14.2. credit unions and investment management firm that manages money market funds, for the period from the beginning of the year to 31 March, 30 June, 30 September and 31 December and submitted to the Bank not later than four working days after the end of the reporting period; 14.3. the electronic money institution for the period from the beginning of the year to 30 June and 31 December and submitted to the Bank not later than four working days after the end of the reporting period. 15. Annex J shall be prepared and submitted to the Bank not later than 10 working days after the end of the reference month: 15.1. credit institutions and investment management firm that manages money market funds, of the situation at the end of the reference month; 15.2. credit unions about the condition of the 31 March, 30 June, 30 September and 31 December; 15.3. electronic money institutions about the State on June 30 and December 31. 16. Annex K shall be credit institutions, electronic money institutions and on the situation on June 30 and 31 December and submitted to the Bank not later than 10 working days after the end of the reporting period. 17. Annex L draw up and submit to the Bank of Latvia within six working days after the end of the reference month: 17.1. credit institutions and investment management firm that manages money market funds, of the situation at the end of the reference month; 17.2. credit unions about the condition of the 31 March, 30 June, 30 September and 31 December; 17.3. electronic money institutions about the State on June 30 and December 31. 18. Annex M to draw up and submit to the Bank no later than 10 working days after the end of the reporting period: 18.1. a credit institution, investment management firm that manages money market funds, and credit unions about the condition of the 31 March, 30 June, 30 September and 31 December; 18.2. electronic money institutions about the State on June 30 and December 31. 19. Annex N credit institutions shall be prepared on the status of 31 March, 30 June, 30 September and 31 December and submitted to the Bank not later than 10 working days after the end of the reporting period. 20. Monthly balance report and its annexes shall be submitted in electronic form in accordance with the provisions of the Bank of Latvia, establishing procedures for the electronic exchange of information with the Bank of Latvia. 21. the statistical purposes MFIs consolidate activity with all its branches, located in the territory of the Republic of Latvia. If the MFI has branches located within the territories of other countries, heading towards all these branches as positions towards deemed non-residents. Monthly balance report and its annexes are not allowed to cross-border consolidation. 22. Monthly balance report and its annexes in the expression used is the euro. Assets, liabilities and off-balance sheet items in foreign currency balances presented in euro in accordance with the accounting used in the relevant foreign exchange rate on the last day of the reference month. 23. the monthly balance report shall review the last day of the month balances (balances at the end of the day). It is not permissible for the relevant assets and liabilities position balance reporting, except for the cases when the previously contracted for the clearing of assets and liabilities or intended at the same time the assets and discharge liabilities. 24. The MF shall be evaluated and presented in the monthly balance sheet in accordance with the international accounting standards Board issued international accounting standards and international financial reporting standards and international financial reporting interpretations Committee's interpretation of the guidelines to the standard except deposit liabilities and loans that the objectives of the statistical information presented at their nominal value. 25. the monthly balance report in respect of separation for residents and non-residents, as well as the separation of euro indicators and foreign currencies. 26. If the monthly balance sheet positions of individual indicators in comparison with the previous month's balance-sheet the pointer changed by more than 15% or 700 thousand. the euro, the MFI is filling out the form "monthly balance sheet" and the attachment position of change ", indicating the reasons for change. 27. the report includes the transaction when assets or liabilities (purchase and sale), claims or liabilities incurred or the economic value created, changed or lost. 28. The financial partners involved in this transaction is presented at the same time, based on the assets or liabilities of the change of control.
IV. Monthly balance sheet positions assets 29. filling order under the heading "cash and claims on the Bank of Latvia" is presented in euro and foreign currency banknotes and coins, t.sk. Money Mark ATMs. This position shall also request, MFI deposits deposit option, time deposits and other claims against the Bank of Latvia. 30. Under the heading "requirements to MFIs excluding the Bank of Latvia" presented to the requirements arising from transactions with other MFIs excluding the Bank of Latvia, t.sk. loans, advances, deposits, which have been caused by a reverse repo transactions, security deposit, which, under the terms of the contract, and not reimbursed other marketable debt securities issued by MFIs. Requirements, which certifies the transferable debt securities, presented in accordance with the provisions of paragraph 32. Requirements to MFIs, which revoked the license, presented in accordance with the provisions of paragraph 31. 31. Under the heading "credits" presented to the requirements arising from transactions with non-MFI, t.sk. loans, the excess credits, renewable credit card interest payment, and interest-free loans, claims incurred financial leasing and reverse repo transactions, security deposit, which, under the terms of the contract, to be reimbursed and not marketable debt issued by non-MFIs securities. Requirements to MFIs, which revoked the license presented as claims on other financial intermediaries and financial palīgsabiedrīb. Requirements, which certifies the transferable debt securities, presented in accordance with the provisions of paragraph 32. 32. the position "debt securities and other fixed income securities" presented in transferable debt securities, t.sk. promissory notes, bonds, certificates of deposit, mortgages and mortgage securities, the price of which depends on the interest rate change and which is marketable. This position also produce other securities with fixed income, such as its preferred shares with a fixed income, which does not guarantee the right to participate in the company's distribution of the residual value of the company's liquidation (bankruptcy) case. Repo and reverse repo transactions as well as transactions of derivatives burdened by debt securities this heading does not cause change. 33. Under the heading "shares, investment certificates and other securities with fixed income" show other investment MFIs MFIs other financial intermediaries, financial palīgsabiedrīb, an insurance company, pension fund or fixed capital formation by non-financial corporations (stock and parts). This heading displays only those investments of other MFIs other financial intermediaries, financial palīgsabiedrīb, the insurance company, pension fund or fixed capital formation by non-financial corporations, which are not presented as associated or affiliated participation in share capital of the company. This position also in the preferred shares, which guaranteed the right to participate in the company's distribution of the residual value of the company's liquidation (bankruptcy) case, and the MFI investment in money market funds and investment fund units. 34. Under the heading "Participation in the share capital of the associated undertaking" presented to the MFI investment related public fixed capital formation. 35. Under the heading "investments in share capital of the company" presented to the MFI investment related company share capital. 36. Under the heading "financial derivatives" presented financial assets arising from derivative financial instruments in assessing fair value, i.e., each individual derivative financial instruments positive value. Security deposit (margin), which, under the terms of the contract, the show is to be reimbursed in accordance with the provisions of paragraph 30 or 31, but these transactions difficult securities presented in accordance with the provisions of paragraph 32. 37. Under the heading "intangibles" presented the concession, patents, licences and trade marks of usage rights, rental rights, positive economic units purchased goodwill and other assets obtained for a fee, which is not a material form, as well as software that is not electronic equipment or devices are an integral part of their residual value. Here shall also advance payments for intangible assets. 38. Under the heading "fixed assets" show all MFIs owned and financial leasing transactions resulting in the remainder of the value of fixed assets, including the asset reconstruction, restore or similar charges, which improved the economic performance of the asset. This position shall also advance payments for fixed assets. As other fixed assets leased assets are presented in the reconstruction, restoration or similar charges, which improved the economic performance of leased fixed assets other than those referred to in paragraph 40 of the rules, and with unfinished construction-related costs, the software, or electronic equipment which is an integral part of the devices, and other positions not covered by other assets. 39. Under the heading "own shares" presented the recovered shares issued by MFIs. 40. Under the heading "other assets" show assets that content does not match other monthly balance sheet positions assets, t.sk. precious metals, precious stones, as well as the reconstruction of leased asset, improvement or restoration costs, if the asset lease agreement provides for the reimbursement of costs and expenses. As the money the way its presented to other MFIs that have completed the interbank settlement. As for the sale of movable and immovable property shown of movable and immovable property carried as outstanding loans and other support requirements, as well as other fixed assets which are not MFIS and intends to dispose of. As for MFI investment property displays the property which it rents there earning and/or for capital appreciation. As other assets show a credit purchase (sales) are not amortised discount (premium). If the monthly balance sheet positions in "other assets" worth more than 5% of the total assets of the MFI, fill out a form "General asset expansion", revealing the rest of the active ingredient the specific content and amount. 41. Under the heading "prepaid expenses and accrued income" presentation of MFI expenses made during the period but relating to future periods. This position also in the current and prior reporting periods, but not yet received, accrued income, such as, but not yet received the calculated commissions, rent and interest income. 42. Under the heading "assets management" presentation of t.sk assets. the money, which the MFI administers in its own name but on the customer's behalf.
V. monthly balance sheet liabilities position fill order 43. Under the heading "obligations to the Bank of Latvia" presented to the refinancing transactions, loans and other liabilities to the Bank of Latvia. 44. Under the heading "liabilities to MFIs excluding the Bank of Latvia" presented in the liabilities arising from transactions with other MFIs excluding the Bank of Latvia, t.sk. demand deposits, time deposits, deposits at notice, as well as obligations arising from repurchase transactions. This heading displays a security deposit, which, under the terms of the contract, to be reimbursed and the obligations to other MFIs, which are subordinated liabilities. Obligations incurred by the issuance of debt, the results presented in accordance with the provisions of paragraph 46. Liabilities to other MFIs, which revoked the license stated in accordance with paragraph 45 of these rules. 45. Under the heading "deposits" presented in the commitment to the non-MFI, t.sk. demand deposits, time deposits, deposits at notice, as well as obligations arising from repurchase transactions. This heading displays a security deposit, which, under the terms of the contract, to be reimbursed and the deposits assigned as subordinate obligations. Liabilities to other MFIs, which revoked the license, as other financial intermediaries and financial palīgsabiedrīb deposits. Obligations incurred by the issuance of debt, the results presented in accordance with the provisions of paragraph 46. 46. Under the heading "debt securities issued" presented to the MFI liabilities arising from debt securities, t.sk. promissory notes, bonds, certificates of deposits, mortgage bonds, issued by emission of negotiable bills of Exchange and the conventional acceptance. The only acceptable ones issued by MFIs to their financing and in respect of which it is the first party responsible, considered the same acceptance. Here are presented the MFI also issued debt securities issued as subordinated liabilities. Debt securities issued by the holder of the securities presented residences. 47. Under the heading "financial derivatives" the financial commitments arising from derivative financial instruments the fair value assessment, i.e., each individual derivative financial instruments with negative value. From the customers security deposit received, which, by agreement, presented to be reimbursed under this provision or paragraph 44.45. 48. Under the heading "other liabilities" displays all other liabilities, of which does not comply with this rule 43. – 47 and 49-52. If the monthly balance sheet report global commitment value exceeds 5% of the total liabilities of MFIs to fill out a form "General obligations of the explosion", revealing the rest of the liability component of the specific content and amount. As money towards its obligations to produce other MFIs that have completed the interbank settlement and its commitment to customers resulting from the incomplete payments on behalf of customers. 49. Under the heading "deferred income and accrued expenses" report income that relates to the next periods, but received up to the end of the reporting period, as well as the economic unity of negative goodwill. This position shall also review and in previous periods, but not yet accrued interest paid and other expenses, for example, still outstanding, but the calculated commissions, rent and interest costs. 50. Under the heading "provisions for debts and obligations" presented in the special reserve, non-secure debts accrued income and off-balance-sheet commitments. As general unsecured debts provisions are presented, which were created in addition to the special reserve to cover potential losses. As other stocks show savings pensions and other liabilities. 51. Under the heading "money market fund investment certificates" are presented in units issued by MFIs. These commitments are shown at the investment licence holder residences. 52. Under the heading ' capital and reserves ' show all shareholders (members) related resources invested in capital and accumulated by MFIs (lost) the MFI. Show separately: 52.1. paid capital, i.e. the paid portion of the face value of shares and total; 52.2. the share premium, i.e., the excess of the sale price of shares over the nominal value, except fees accumulated funds to pay; 52.3. funds, i.e. reserves created from previous years profit according to the requirements laid down in the statutes, of the accumulated contributions funds to pay new release of shares and equity contributions; 52.4. General risk reserve, i.e. the reserve created from profit of MFIs and MFIs for the next period to cover losses; 52.5. previous years retained earnings or loss, i.e., that part of the previous year accumulated profit, which remained after the MFI capital, reserve capital and other reserve additions and deductions, as well as the dividend the previous year accrued losses (losses shown with a minus sign); 52.6. current year retained earnings or losses that is, the reference year of profit or loss (loss shown with a minus sign); 52.7. fixed asset revaluation reserve, i.e. the positive result by fixed asset revaluation at fair value; 52.8. available-for-sale financial asset revaluation reserve, i.e., profit or loss from available-for-sale financial assets fair value change (loss shown with a minus sign); 52.9. long-term financial investments revaluation reserve, i.e., that the participation of the associated or related company share capital increase in fair value or reduction; 52.10. hedging instruments revaluation reserve, i.e. hedging instruments fair value changes, if the MFI uses cash flow hedging method. 53. Under the heading "passive management" presentation of the MFI the management of client assets in its own name but on the customer's behalf.
Vi. the monthly balance sheet off balance sheet positions to fill order 54. Under the heading "contingent liabilities" show all types of transactions where the MFI shall guarantee third party obligations, i.e., guarantees and warranties, as well as assets pledged as third party enforcement obligations. As the rest of the contingent liabilities shows acceptance of the endorsement, but the acceptance of URu.tml. contingent liabilities. 55. Under the heading "liabilities to customers" displays all MFIs in irrevocable off-balance-sheet commitments relating to credit risk. This heading displays the open letters of credit and commitment for loans by MFIs cannot unilaterally withdraw. As other liabilities are presented in the context of the fixed asset and the acquisition of intangible assets, non atsaucamo contracts for the purchase of future assets, excluding financial derivatives, URu.tml. commitment. 56. Under the heading "derivative financial instruments off-balance sheet liabilities" show līgumvērtīb of derivatives or notional value.
VII. Annex A, "claims and liabilities to MFIs excluding the Bank of Latvia" arrangements to fill 57. "in Annex A requirements and liabilities to MFIs excluding the Bank of Latvia" of financial instrument and maturity breakdown presented in requirements and obligations to other MFIs excluding the Bank of Latvia, subject to the requirements and commitments with a specific deadline at the beginning of the transaction is decisive hired the end date of the transaction. 58. Annex A shall be prepared separately and as a whole the euro, euro and foreign currencies. 59. The MFI should be executed without prior warning or notice period is 24 hours or one day, considered the request. Analog condition attributable to the MFI. Credits provided for the night, and to restore credits presented as requirements demand. Overnight deposits with the request presented as liabilities. When credits are issued on foreign MFIs or they have taken deposits for the night and in the country's national holiday, the following transactions are presented as the request or requests. 60. If the end date of the transaction is changed (extended or shortened), the requirements and obligations of MFIs is presented with a changed the end of the transaction the appropriate term, but the transaction start date does not change. 61. the Group shall also include its claims and liabilities attributable to the expiration of the time limit, the longer the group such as the group "the term up to 6 months." the presentation requirements (obligations) with maturity up to 6 months (inclusive) and the term "6-12 months." show (liabilities), with maturity longer than 6 months, but is up to 12 months (inclusive). 62. Separately, deposits at notice, repo and reverse repo transactions. 63. Annex A, A1-A1-R4, R3, R3 and R4 A2-A2-explosion in the requirements and obligations to each resident MFIs excluding the Bank of Latvia. Annex A1-and A2-R4 R4 explosion prepares on the requirements and obligations and A1-and A2-R3 R3-explosion on the requirements and obligations in foreign currencies.
64. Annex A, A1-A2-E4, E4, E5 and A2-A1-E5 explosion in claims and liabilities to other euro area MFIs that are included in the respective country of the euro area MFI list. Annex A1-and A2-E4 E4 explosion prepares on the requirements and obligations and A1-E5-E5 and A2 explosion – on the requirements and obligations in General, euro and foreign currencies.
VIII. Appendix B "non-MFI loans and deposits" non-MFIs the procedure to fill 65. Appendix B "non-MFI loans and deposits" non-MFIs financial instrument and maturity breakdown of loans in non-MFIs non-MFIs and deposits, noting that loans and deposits with an agreed maturity of transactions is decisive in the beginning of the end date of the transaction agreed. 66. in Annex B, shall be prepared separately and as a whole the euro, euro and foreign currencies. 67. The MFI should be executed without prior warning or notice period is 24 hours or one day, considered the request. This provision applies by analogy to the MFI. Renewable and credits to be shown as requirements demand. 68. Annex B shall include deposits with agreed maturity, deposits at notice and repurchase transactions. 69. If the end date of the transaction is changed (extended or shortened), the requirements and obligations of MFIs is presented with a changed the end of the transaction the appropriate term, but the transaction start date does not change. 70. the Group shall also include the requirements and liabilities attributable to the expiration of the time limit, the longer the group such as the group "the term up to 6 months." the presentation requirements (obligations) with maturity up to 6 months (inclusive) and the term "6-12 months." show (liabilities), with maturity longer than 6 months, but is up to 12 months (inclusive). Term deposits, which timed duration and costs in respect of which the contract is not renewed or concluded, constitute the demand deposits, if the contract provides otherwise. If the credit limit specified in the agreement ended, but the client is not fully covered by his obligations to the MFIs, such credits are presented in the box "request". Settlement free credit card and payment card interest credit period to be included in the group under the terms of the contract. 71. In Annex B, follow the sector breakdown. Presentation of credits to households and household service associations and foundations, in addition to also comply with the objective of issuing credit (loans for house purchase, consumer credit and other loans). Credits issued to self-employed persons for the conduct of economic activities, as other loans, in addition to presenting them individually. If self-employed persons credit issued in private use, shown respectively as households and household associations and foundations operating credits provided according to their purpose of issue (loans for house purchase or consumer credit). 72. in Annex B, B1-B2-E4, E4, E5-E5 B1-and B2 explosion credits shown separately in the rest of the euro area non-MFIs and the rest of the euro area non-MFI deposits. Annex b, B1-and B2-E4 E4 explosion prepared on credits and deposits in euro and B1 and B2-E5-E5 explosion – on credits and deposits in General, euro and foreign currencies. 73. in Annex B, B-P the explosion showing separately the financial corporations, households and household service associations and foundations provided and to restore credit, settlement free credit cards and billing credit card interest Division "Resident" and "other euro area residents".
IX. Annex C "requirements and obligations to the Government of the Republic of Latvia" arrangements 74. fill in Annex C "requirements and obligations to the Government of the Republic of Latvia" on presentation of claims and liabilities in section C2 C1 under against Latvia's Central Government and local government, following the breakdown of the indicators in the euro and a foreign currency. 75. Annex C1 section separately, such claims against the Central Government: 75.1. loans, i.e. loans to Central Government (the Treasury); 75.2. financial leasing, i.e. loans issued in durable equipment URu.tml. purchase of fixed assets, if the MFI rent these assets by the customer on the rent to cover loan principal and interest payments; 75.3. other claims, i.e. claims not reported under this rule and section 75.1 75.2. requirements. 75.4. short-term securities, i.e. the Latvian Treasury bills and other transferable Central Government issued short-term securities; 75.5. long-term securities, i.e. Latvian domestic loan bonds and other Central Government issued transferable securities long; 75.6. other securities, i.e. not transferable securities which are issued by the Central Government for special purposes. 76. under annex C1 separately the following requirements for local government: 76.1. loans, i.e. loans to local government; 76.2. financial leasing, i.e., the local Government received financial leasing; 76.3. other claims, i.e. claims not reported under this rule and section 76.1. requirements of 76.2. 76.4. securities, i.e. securities issued by local government. 77. Annex C2 section separately the following obligations to Central Government: 77.1. budget balance, i.e. the Treasury current account balance; 77.2. other demand deposits, that is, the other demand deposits which have not been produced in accordance with the provisions of section 77.1.; 77.3. term deposits, that is, the Central Government time deposits; 77.4. repo transactions, i.e., those created in repos; 77.5. restricted deposits, i.e. with the special contracts presented special purpose t.sk. farm and student lending, the Government granted funds; 77.6. social insurance funds, i.e. unused pension and benefit funds; 77.7. other obligations, i.e. obligations to Central Government, which is not presented in accordance with the provisions of section 77.1 to 77.6. requirements. 78. Annex C2 section separately, such obligations to local governments: 78.1. demand deposits, i.e. local Government demand deposits; 78.2. term deposits, i.e. local government term deposits; 78.3. special budget funds, i.e. local government special budget funds and local government privatization funds; 78.4. other liabilities, i.e. its obligations to local governments, which have not been presented in accordance with the provisions of section 78.1. – 78.3. requirements.
(F) of annex x. "the profit and loss calculation" fill order 79. Annex F "profit and loss" presented to the MFA in the income and expenditure incurred during the period from the beginning of the year until the last day of the reference month. 80. in respect of Annex F to the quotient for residents and non-residents. 81. Under the heading "interest income on the requirements to MFIs" shows the interest income on the requirements (t.sk. loans, advances, deposits, which have been caused by a reverse repo transactions) to the Bank of Latvia, other countries ' central banks and other MFIs. Also include income arising from the amortizēj a discount for those requirements to MFIs, which get about a value less than the amount owed, the MFI should receive a repayment term of these requirements. 82. Under the heading "interest income on loans non-MFI" shows the interest income on loans (t.sk. requirements arising from financial leasing and reverse repo transactions) non-MFIs. Include income arising from the amortizēj of the discount on loans to non-MFIs obtained for a value less than the amount owed, the MFI should receive the loan repayment period. 83. Under the heading "interest income on short-term debt securities, t.sk. other fixed income securities "and under the heading" interest income on long-term debt securities, t.sk. other fixed income securities "shows the interest income on debt securities and other fixed-income securities. Interest income on debt securities increase (decrease) in current depreciated discount (premium) the amount of the debt securities, obtained for a value less (greater) than the amount to be received by MFIs, due to these debt securities maturity. 84. Under the heading "other interest income" show other similar income interest that is not presented in accordance with the provisions of paragraph 81 – 83 the requirements and which is calculated on the basis of the agreement. Here presented also the interest income on interest-rate swaps. 85. Under the heading "interest expense on liabilities to MFIs" presented interest expense on liabilities (t.sk. obligations arising from reverse transaction) to the Bank of Latvia, other countries ' central banks and other MFIs, as well as interest expenses for the child. 86. Under the heading "interest expense on non-MFI deposits" presented interest expense on liabilities (t.sk. liabilities arising from repurchase transactions) to non-MFIs, as well as interest expenses for the child. 87. Under the heading "interest expense on short-term debt securities issued" and under the heading "interest expense on long-term debt securities issued" presented interest expense on debt securities issued. Interest expense on debt securities issued increase (decrease) in current depreciated discount (premium) the amount of the debt obligations, the value of less (greater) than the amount to be paid by MFIs, due to these debt securities maturity. Here presented also the interest expense on debt securities issued, issued as subordinated liabilities. 88. Under the heading "other interest expense" presented the other percent in similar expenses, which have not been produced in accordance with the provisions of paragraph 85-87 's requirements and which is calculated on the basis of the provisions of the Treaty. For the rest of the interest expense also charges a deposit guarantee fund. Here also presented interest expense on interest rate swaps. 89. Under the heading "dividend income" presentation of dividend and other similar income for MFI investment shares and other securities with fixed income, as well as dividend income from shares in affiliated and associated companies share capital. 90. Under the heading "commissions and other similar income" shows the amount of Commission and other similar income for financial services provided to customers (for example, provision of a guarantee, operations with securities, asset management, payments, foreign exchange transactions, coins and precious metals trading). 91. Under the heading "commissions and other similar expenses" presented to the Commission and other similar expenses for financial services received (t.sk. billing and account administration of securities, asset management, brokerage services, foreign currency transactions, coins and bullion trading URu.tml.), except where the Commission due to the acquisition value of the financial instrument. 92. Under the heading "financial instruments trading business profit or loss" presented to the profit or loss from trading with foreign currency and estimated fair value of the financial assets or financial liabilities fair value changes recognised in the profit and loss account (t.sk. financial derivatives), as well as of available-for-sale financial assets and precious metals trading profit or loss. 93. Under the heading "revaluation of financial instruments" and foreign currency are presented at fair value of financial assets or financial liabilities, which changes in fair value recognised in the profit and loss account, revaluation results. 94. Under the heading "other ordinary income" shows other income related to the operating activities of MFIs, but not presented in accordance with the provisions of article 81, 82, 89, 90, 92 and 93..., the requirements of point, as well as income from moveable and immovable property of the seizures. Separately, about the time outstanding commitments received fines. 95. Under the heading "administrative expenditure" is presented to the Council and the Executive Board remuneration paid, salary and other payments to personnel (t.sk. expenses the employee health insurance benefits for employees, etc.), State social insurance payments, taxes (t.sk. real estate tax and other taxes that apply to the reference period, except for corporate income tax, which is presented in accordance with the provisions of paragraph 102) and other administrative costs. Other administrative expenses include travel, mail and phone service costs, expenditure on information services and computer services, etc. for administrative expenditure. 96. Under the heading "the value of intangible assets amortisation and depreciation of fixed assets and the disposal of" show values of intangible assets amortisation, depreciation of asset values and the disposal of assets. This heading shows losses of intangible assets and depreciation of fixed assets. 97. Under the heading "other ordinary expenses" presented the other expenses related to the operating activities of MFIs, but is not reportable in accordance with this rule 91 85-88-93, 95 and 96,. requirements. Other regular publications include the fees and expenses (t.sk equivalent. Members of the Association of Latvian commercial banks charge fees and payments to financial and capital market Commission). 98. Under the heading "provisions for debts and unsecured liabilities" show their stocks not secure debts that are created from the beginning of the year until the last day of the reference month. They include expenditure for special savings and overall savings not safe debt (accumulated income t.sk.), presented in assets, as well as the expenditure savings guarantees and other off-balance-sheet positions against commitments. Presentation of damages incurred by insecure as a result of the debt write-off, if they have not previously been provisioned or created stocks proved to be less than the amount of the disposal. 99. Under the heading "Provision for reduction of earnings" is presented in previous years does not secure debts and liabilities resulting in the savings and income from in previous years, depreciated asset recovery. 100. Under the heading "available-for-sale financial assets impairment adjustment" show losses from available-for-sale financial assets impairment of assets in relation to the cost if there is objective evidence that an available-for-sale financial assets or permanently impaired financial assets is not recoverable, and the change in fair value reporting of monthly balance sheet under the heading "available-for-sale financial asset revaluation reserve" is no longer justified. This heading shows the investment increase in value that compensates for the previously included in annex F of the value of the contribution in relation to the cost. 101. Under the heading "long-term financial investments the value of correction" presented in the special reserve, created in the held-to-maturity debt securities decline in value of the damage caused when there is a probability that the MFI will not receive the entire amount (principal and interest) due to it in accordance with the provisions of the Treaty. This heading shows the participation of related and associated companies share capital decrease in value relative to the investment cost. Here are presented the investment increase in value that compensates for the investment value already included a reduction in relation to the cost. 102. Under the heading "corporate income tax" presented to the MFI corporate income tax relating to the financial year. 103. Annex F F-N uptake in the following separately and non-residents related General administrative expenditure headings: 103.1. under the heading "travel" presented the travel expenses incurred for services rendered by non-residents (e.g., hotels, transport, catering services); 103.2. under the heading "postal and telecommunication fees" presented the costs of services provided by non-residents to mail, specialized kurjerfirm and information broadcasting services and swift maintenance; 103.3. under the heading "Building maintenance expenses" expenses are presented on a non-resident of the building renovation; 103.4. under the heading ' expenditure on information services and computer "shows the costs of non-resident news agency services, magazine subscriptions, not foreign resident consultation, technical support and software issues; 103.5. under the heading "real estate rental expenses expenses are presented as non-resident real estate lease; 103.6. under the heading "expenses for other services" presented in the expenditure on non-resident providing accounting, legal, advertising, market research URu.tml. services; 103.7. under the heading "other expenses" presented non-residents paid the fine and non-residents related to General administrative expenses, which are not presented in accordance with the provisions of section 103.1-103.6. requirements.
XI. (J) ' active management ' fill order 104. Annex J, "active management" shall be separately distinguishing between instruments that MFI gained by managing the money of residents and non-residents ' funds. 105. in respect of annex J Division for residents and non-residents, as well as the separation of euro indicators and foreign currencies. 106. For short-term claims against other MFIs and non-MFIS, short-term loans are considered requirements and credits with an original maturity of up to 1 year (inclusive). For long-term claims against other MFIs and long-term credits non-MFIs consider the requirements and credits with an original maturity of more than 1 year. 107. Preferred shares with a fixed income are considered long-term securities.
XII. Annex K "report on electronic money" fill order 108. "Annex K review of the electronic money" shows the electronic money issued by the electronic money separately to the electronic media and electronic money on the software. 109. in Annex K shows the electronic money issued, as reflected in demand deposits. 110. in respect of Annex K separation in relation to residents of other euro area residents and residents of other foreign countries, as regards other MFIs and non-MFIs, excluding the Government, as well as the separation of euro indicators and foreign currencies. E-money products which provide client portable electronic device, typically an integrated circuit card-a smart card, which contains the microprocessor chip, presented as electronic money electronic storage media (e.g. pre-payment card). E-money products which use specialised software on a personal computer and which is normally used to transfer the electronic value via telecommunication networks (e.g. the internet), presented as electronic money on the software.
XIII. Annex L "monthly balance report ' national currency breakdown ' and fill the order 111. L ' monthly balance report ' national and Division" in preparation for the currencies used in international standards ISO 3166 "countries and their territorial districts name codes" and ISO 4217 Currency code "and resources" (see. The Latvian Bank internet site (www.bank.lv) the "links" menu). 112. prepare Annex L, subject to the review form contains the monthly balance report. 113. in respect of Annex L of the Division relating to the residents, foreign countries and international organizations. 114. If the MFI client is the international organization, the column "international sign" two character code according to the international code for the Latvian Bank internet site (www.bank.lv) the "links" menu. International country code presented its headquarters location. 115. The MFI should be executed without prior warning or notice period is 24 hours or one day, considered the request. Analog condition attributable to the MFI. Feature request deadlines or obligations is "TA". 116. the term "up to 1 year" (the term feature-"T1") displays credits and deposits with an original maturity or period of notice of withdrawal is up to 1 year (inclusive), as well as the requirements and obligations incurred by the reverse repo and repo transactions. The production of a non-resident credit, this term also includes a group of credit and demand loans, for which the deadline laid down in the contract expired, but the client is not fully covered by his obligations to the MFI. The term "with the maturity of more than 1 year" (the term "so-called" sign) displays credits and deposits with an original maturity or period of notice of withdrawal is longer than 1 year. 117. debt securities issued by the term of "presented to 1 year", if the emission point specified maturity up to 1 year (inclusive), the "1-2" (feature – the term "T2")-if at the time of issue specified maturity up to 2 years (inclusive), t.sk. specifying the characteristics of the instrument "NV" securities with nominal capital guarantee at the time of the deletion of currency emissions less than 100%. The term group "with a maturity of over two years" (the term sign-"TL") displays for those securities at the time of emission specified maturity is longer than 2 years. 118. Non-MFIs of which deposits structured yield depends on those linked to the underlying asset (securities, stock index, stock, currency or other asset) prices change, indicate the instrument's characteristic "SN". 119. the Structured debt securities issued that profitability depends on the underlying attached to them (securities, stock index, stock, currency or other asset) prices change, indicate the instrument's characteristic "SV". 120. Requirements or obligations incurred by the syndicated credit in the form of the instrument to "SEE" the action side indicating the claims against the syndicated credit in the final borrowers, but half of the commitment-commitment to the syndicated credit final lender.
XIV. M ' credits remaining in the Division by the deadline and after interest rate review period "fill order 121. Annex M ' credits remaining in the Division by the deadline and after the review period of the interest rate" displays to euro credits provided to residents and other euro area residents. 122. Non-MFI credits provided to exhibit maturity group "with the maturity of more than 1 year", t.sk. distinguishing between loans with a residual maturity of 1 year and with a residual maturity of more than 1 year, as well as with interest rate review period to 1 year. The term "with an agreed maturity of over two years" show credits with a residual maturity up to 2 years, with a residual maturity of more than 2 years and with an interest rate review period up to 2 years. 123. Annex M in loans with a fixed maturity, the transaction is decisive in the beginning of the end date of the transaction agreed.
XV. Annex N ' report of fixed filling order of allocation "in Annex N 124." review of capital distribution "displays the code of the home state of the shareholders, the shareholders of the sector, as well as of the balance sheet value of the shares. Information provided for each investor individually regardless of contribution.
XVI. the form "monthly balance sheet" and the attachment position change "fill order 125. If the monthly balance sheet positions of individual indicators in comparison with the previous month's balance-sheet the pointer changed by more than 15% or 700 thousand. the euro, the MFI is filling out the form "monthly balance sheet and position changes to annex", indicating the reasons for change after the signs "DO," "PRK" "PRV" or "CIT". Change in the monthly balance sheet in Annex A, B and L shows only when the reason for the change is a reclassification. 126. the sign of "DOING" is used if the reason is a change in the deal. 127. Mark "PRK" indicates the adjustment reclassification and the other in the event of change occurred in these rules referred to in paragraph 6, the structure, the sectoral classification or classification of assets and liabilities. Change in the structure of meaning of certain financial assets and liabilities the inclusion or non-inclusion as a result of the restructuring. Usually it applies to mergers, acquisitions and divisions. 128. Mark "PRV" unless the reason is the change in the foreign exchange rate revaluation, revaluation of securities, or write-offs of bad credit. 129. the attribute "CIT" indicates, if the reason is a change in the reporting of error correction or other reasons.
XVII. Closing questions 130. Monthly balance report and its annexes for the December 2013 or condition applicable on December 31, the Bank of Latvia 16 July 2009. Regulation No 40 "monetary financial institution balance reporting month". The report referred to in this paragraph shall be submitted to the Bank of Latvia in January 2014, in accordance with the provisions in chapter III of the above submission deadlines.
131. Monthly balance sheet headings 0101 "cash in hand" in box 1 as money in lats also presented six months after the date of the adoption of the euro according to the order of adoption of the euro law article 8, first paragraph, the conversion of the lats-euro in accordance with the Council of the European Union set the exchange rate. 132. Be declared unenforceable by the Bank of Latvia 16 July 2009. Regulation No 40 "monetary financial institution balance reporting month" (Latvian journal, 2009, Nr. 120; No 178; in 2010, 2011, no 75; 2011, No. 183). 133. the rules shall enter into force on the date on which the Council of the European Union pursuant to the Treaty on the functioning of the European Union article 140 (2) of the Republic of Latvia derogations. The Bank of Latvia President i. Rimšēvič in annex 1 the Bank of Latvia 16 may 2013 regulations No 99 of the Bank of Latvia President i. Rimšēvič in annex 2 of the Bank of Latvia 16 may 2013 regulations No 99 of the Bank of Latvia President i. Rimšēvič in annex 3 of the Bank of Latvia 16 may 2013 regulations No 99 of the Bank of Latvia President i. Rimšēvič in annex 4 of the Bank of Latvia 16 may 2013 regulations No 99 of the Bank of Latvia President i. Rimšēvič in annex 5 of the Bank of Latvia 16 may 2013 regulations No 99 of the President of the Bank of Latvia is Rimšēvič.  

  6. attachment of Bank of Latvia 16 may 2013 regulations No 99 of the Bank of Latvia President i. Rimšēvič in annex 7 of the Bank of Latvia 16 may 2013 regulations No 99 of the Bank of Latvia President i. Rimšēvič in annex 8 of the Bank of Latvia 16 may 2013 regulations No 99 of the President of the Bank of Latvia i. 9. Rimšēvič attachment of Bank of Latvia 16 may 2013 regulations No 99 of the Bank of Latvia President i. Rimšēvič 10. attachment of Bank of Latvia 16 may 2013 regulations No 99 of the President of the Bank of Latvia i. 11. Rimšēvič attachment of Bank of Latvia in 2013. 16. Regulation No 99 of may the Bank of Latvia President i. Rimšēvič 12. attachment of Bank of Latvia 16 may 2013 regulations No 99 of the Bank of Latvia President i. Rimšēvič 13. attachment of Bank of Latvia 16 may 2013 regulations No 99 of the President of the Bank of Latvia i. 14. Rimšēvič attachment of Bank of Latvia 16 may 2013 regulations No 99 of the President of the Bank of Latvia i. 15. Rimšēvič attachment of Bank of Latvia 16 may 2013 regulations No 99 of the President of the Bank of Latvia i. 16. Rimšēvič attachment of Bank of Latvia 16 may 2013 regulations No 99





The President of the Bank of Latvia i. 17. Rimšēvič attachment of Bank of Latvia 16 may 2013 regulations No 99 of the Bank of Latvia President i. Rimšēvič 18. attachment of Bank of Latvia 16 may 2013 regulations No 99 of the President of the Bank of Latvia. 19. Rimšēvič attachment of Bank of Latvia 16 may 2013 regulations No 99 of the President of the Bank of Latvia I. 20. Rimšēvič attachment of Bank of Latvia 16 may 2013 regulations No 99 of the Bank of Latvia President i. Rimšēvič 21. attachment of Bank of Latvia 16 may 2013 regulations No 99 of the President of the Bank of Latvia is Rimšēvič.