Cabinet of Ministers Regulations No. 375 in Riga on 29 may 2012 (pr. No 30) financial year reporting arrangements Issued in accordance with the law on budget and financial management. the second paragraph of article i. General questions 1. determines the order in which the Ministry of finance prepares a report for the financial year (hereinafter report) and the report of the financial year. 2. These provisions shall not apply to tax revenue report specifying, in accordance with the accrual principle. II. preparation of the report and its contents 3. Statement prepared by: 3.1. giving financial information in accordance with the accrual principle; 3.2. the reference to budget execution information in accordance with the principle of the cash flow and accruals principle; 3.3. how State and local government budgets and the State budget the Treasury financial accounting the consolidated accounts by using the following types of consolidation: 3.3.1. combining statements summing, summing all accounts these indicators and creating report summaries; 3.3.2. transaction or balance (after cash flow principle, on an accrual basis), made between the partners involved in the institutional sector consolidation, creating report summaries. Transactions and balances within the excluded minority principle, that is, switch off the corresponding economic position between the lowest value. 4. the report shall be based on the State and local budgets, as well as State and local government budgets and the State budget the Treasury (hereinafter referred to as the general financial accounts) of the data classified according to the requirements of the laws and the budget and accounting. 5. If the items of the financial statements (hereinafter post) for the recognition, assessment, outline, or identification of errors, it is essential that this corrigendum contains a transaction review period financial report and to provide the report. Error is considered essential, if its non-disclosure could influence the financial statement user decisions. Materiality depends on the size and nature of the items. To determine if an item or items in the joint amount is essential to evaluate the nature and size of the items at the same time. 6. quality characteristics determine the usefulness of the information provided in the report of its users. Information must be understandable, relevant, reliable and comparable. 7. Prior period comparative information provided for all items included in the report. Comparative information is not required if the report prepared for the first time. 8. the report prepared under the going concern principle. 9. The report separately items that are material by nature and content. 10. listing and classification of items in all reporting periods are the same, except that if the listing and classification of items in the Exchange is for legal and accounting of the budget. In this case, the annexes to the report indicate the nature and extent of reclassification and reason. 11. the report is clearly identifiable and the information is no different from the same information in other reports. This information indicates clearly and, if necessary, be repeated, to ensure their proper understanding. 12. the report includes: 12.1.  the State budget, the institutions from the State budget in part of a derivative public persons and institutions funded budget annual report data; 12.2. the local government institutions and common institutions (hereinafter referred to as the budgetary authority of the municipality) annual report data. 13. combining (consolidated) financial statements on the basis of each Ministry or central public authorities, or the authorities submitted financial statements and State budget financial accounting report. 14. financial statements included in a consolidation shall be drawn up by the State to the same reporting date. 15. in order to prepare consolidated financial statements, use the uniform chart of accounts and accounting principles in both ministries and Central Government agencies, local government budgets and financial statements. 16. The consolidation includes all items of the financial statements. 17. combining (consolidating) review of the implementation of the budget, on the basis of each Ministry or central public authorities or municipal budgetary implementation reports submitted. 18. The budgetary implementation reports shall be consolidated according to the types of the budget by combining the corresponding items of revenue and expenditure. The budgetary execution of the consolidated report form during the preparation of the statements that exclude one budget holder is transferred to another budget involved in the consolidation of the contractor. 19. the report shall be drawn up and signed in triplicate (the number of copies of the report and the identity clause refers only to the paper form of the reports): 19.1 – one copy for the national control; 19.2. one copy – the Cabinet of Ministers; 19.3. one copy – the Ministry of finance. 20. the report consists of budget execution report forms according to the provisions of this section and the financial 21.1 report forms according to this rule 21.2.,.,., 21.5 21.4 21.3 and 21.6. in (a), as well as the Ministry of Finance's report on the financial year of the Republic of Latvia on the implementation of the State budget and the budgets of local governments (hereinafter the report) and the report's explanations. 21. In the report under this provision include the following attachments: the report form 21.1. Overview of the consolidated general budget execution financial year (annex 1) and the annexes thereto: 21.1.1. the consolidated State budget implementation for the financial year (including donations and donations from the State budget in part fund the derived public persons and institutions funded budget for implementation of the budget) (annex 2); 21.1.2. the consolidated State budget implementation for the financial year (annex 3); 21.1.3. the State budget revenue in the financial year (in accordance with annex 4); 21.1.4. the General State of the country and specific budget summary financial year (in accordance with annex 4); 21.1.5. State budget income and expenditure for the financial year (in accordance with annex 4); 21.1.6. State budget income and expenditure by programmes and sub-programmes in the financial year (in accordance with annex 4); 21.1.7. State budget income and expenditure the appropriate economic categories in the financial year (in accordance with annex 4); 21.1.8. national budget expenditure according to functional categories in the financial year (in accordance with annex 4); 21.1.9. Special State budget income and expenditure for the financial year (in accordance with annex 4); in 21.1.10. Special State budget income and expenditure by programmes and sub-programmes in the financial year (in accordance with annex 4); 21.1.11. Special State budget income and expenditure the appropriate economic categories in the financial year (in accordance with annex 4); 21.1.12. State special budget expenditure according to functional categories in the financial year (in accordance with annex 4); 21.1.13. national budget long-term commitment to maximum volume (annex 5); 21.1.14. Government agencies, from the national budget in part of a derivative public persons and institutions funded budget of donations and donations of income and expenditure for the financial year (in accordance with annex 4); 21.1.15. from the State budget in part of a derivative of a public person and the budget does not fund the institutions operating revenue and expenditure for the financial year (in accordance with annex 4); 21.1.16. local government consolidated budget implementation for the financial year (including donations and donations) (annex 6); 21.1.17. Summary of the General performance of the municipal financial year (in accordance with annex 4); 21.1.18. Summary of municipal special budget of the financial year (in accordance with annex 4); 21.1.19. Summary of donations and donations of local government performance in the financial year (in accordance with annex 4); 21.2. the State consolidated accounting balance sheet of the financial year at 31 December (in accordance with Annex 7) and its annex: 21.2.1. ministries and central institutions of State accounting summary financial balance sheets December 31, (in accordance with Annex 7); 21.2.2. the municipal authorities of the budget accounting summary financial balance sheets December 31, (in accordance with Annex 7); 21.2.3. State budget financial accounting balance sheet of the financial year at 31 December (in accordance with Annex 7); 21.3. the consolidated financial performance report for the financial year (in accordance with Annex 8) and its annex: 21.3.1. ministries and central institutions of State financial performance report for the financial year (in accordance with Annex 8); 21.3.2. the municipal authorities of financial budget performance report of the financial year (in accordance with Annex 8); 21.3.3. the State budget financial accounting financial performance report for the financial year (in accordance with Annex 8); 21.4. consolidated cash flow statement for the financial year (in accordance with Annex 9) and the annexes thereto: 21.4.1. ministries and central institutions of State cash-flow statements for the financial year (in accordance with Annex 9); 21.4.2. municipal authorities estimate cash flow statement for the financial year (in accordance with Annex 9); 21.4.3. the State budget financial accounting cash flow statement for the financial year (in accordance with Annex 9); 21.5. the national consolidated equity (net assets) statement of changes in financial year (in accordance with annex 10) and its annex: 21.5.1. ministries and central institutions of State equity (net assets) statement of changes in financial year (in accordance with annex 10); 21.5.2. the municipal authorities estimate the equity (net assets) statement of changes in financial year (in accordance with annex 10); 21.5.3. the State budget financial accounting equity (net assets) statement of changes in financial year (in accordance with annex 10); 21.6. the report on the State of financial year of consolidated debt on 31 December (annex 11) and its annexes: 21.6.1. review of national debt in the financial year (in accordance with annex 12); 21.6.2. review of municipal debt in the financial year (in accordance with annex 12). 22. each report shall specify: 22.1. the breakdown of institutional sector – State and local government sector; 22.2. the information whether the report is a summary or consolidated account; 22.3. the report date or the relevant part of the report period; 22.4. the currency used in the Republic of Latvia currency or foreign currency; 22.5. the specified number of accuracy – data indicate the round amount without decimals. 23. In assessing the significance of the event, the report indicates: 23.1. key events that influenced the State and local budgets in the financial year; 23.2. changes in State and local government budgets and their impact on financial results; 23.3. foreseeable events that could affect State and local government budgets in the future. 24. to review the users easier understand the information contained in the forms of accounts, review the following statement is added to the explanations: 24.1. explanation of the consolidated report on the implementation of the general budget; 24.2. the explanation of the State consolidated budget; 24.3. the explanation of the State budget and special budget; 24.4. an explanation of the consolidated budget of the municipality; 15.2. the explanation of the national accounts the consolidated balance sheet; 24.6. explanation of the Ministry and the central public authorities the accounting balance sheet summary; 24.7. explanation of the municipal budget office accounting balance sheet summary; 15.4. the explanation for the report on the State of the consolidated debt; 15.5. explanation of government financial accounting balance sheet; 24.10. explanation of government financial accounting financial performance report; 24.11. explanation of government financial accounting cash flow statement; 24.12. explanation of government financial accounting equity (net assets) statement of changes; 24.13. explanation of State consolidated financial performance report; 24.14. explanation of the Ministry and the central public authorities financial performance report; 24.15. explanation of the municipal budget the financial performance report; 24.16. explanation of State consolidated cash flow statement; 24.17. explanation of the Ministry and the central public authorities of the cash flow statement; 24.18. explanation of the municipal authorities of the budget of the cash flow statement; 24.19. explanation of the country's consolidated equity (net assets) statement of changes; 24.20. explanation of the Ministry and the central State authorities in equity (net assets) statement of changes; 24.21. explanation of the budget authorities of local equity (net assets) changes. 25. in providing information on tax liability, the report adds: 25.1. information about tax changes in the structure of the reference year, indicate the total amount of debt at the end of the reporting period and the beginning of the reporting period, including the emerging piedzenamo debt and term extensions on tax (thousands); 25.2. information about tax debt structure report December 31, indicating the amount and proportion of the debt to total debt amount by budget: budget, municipal budgets, social security contributions, according to the State revenue service developed tax filing system (thousands); 25.3. information about a hundred biggest debtors the budget report December 31, giving the taxpayer name and current debt total (thousands); 25.4. Summary of budget debts of the financial year 31 December, indicating the total amount of the debt, including the principal sum and the delay money (thousands); 25.5. the national budget the total debt, including debt, actually recovered by the means of payment for the financial year 31 December compared with the previous financial year 31 December (in thousands); 6. a summary of the tax overpayment and refund amounts for the financial year on December 31 and previous financial year on December 31 by tax type (thousands); 25.7. to eliminate the taxpayer-legal person total debt amounts that are not deleted, the financial year on December 31 and the previous financial year December 31 (thousands); 25.8. explanation of information on tax liability, the tax overpayment and not delete the tax debt totals (thousands). III. preparation of the financial statements 26. This rule 21.1. the report referred to in subparagraph and annexes: 26.1. ' financial year plan/approved "indicates the original plan: 26.1.1. national budget for General and special – the law on the State budget for the financial year, the set of indicators; 26.1.2. local budgets in accordance with binding rules of municipal budgets originally approved amount of indicators; 26.2. the column "plan/financial year with the changes" indicates the end of the current financial year (adjusted) plan: 26.2.1 special national and general budget – the law on the State budget for the current year appropriation amount, determined in the light of the Cabinet of Ministers and the Minister of finance orders and the law on national budget for that financial year changes; 26.2.2. municipal budget-indicates the end of the financial year adjusted plan; 26.3. the column "cash flow" indicates the corresponding pointer accounting data in accordance with the cash flow; 26.4. the column "execution on an accrual basis" indicates the corresponding accounting records in accordance with the accrual principle; 26.5. "financial year" indicates the corresponding indicator data for the financial year; 16.5. the column "in the previous financial year" indicates the corresponding indicator data for the preceding financial year. 27. This provision, 21.1.5 21.1.3.21.1.4.,.,.,., 21.1.8 21.1.7 21.1.6.,.,., in 21.1.10 21.1.11 21.1.9., 21.1.12., 21.1.13., 21.1.15., 21.1.16 21.1.14.,., 21.1.17., 21.1.18. and 21.1.19. in the report referred to in the annexes to the column "indicators" point estimate of revenue and expenditure or finance classification code, the name of a group or sub-group under the laws and regulations in the field of budget classifications. 28. This provision, 21.1.5 21.1.3.21.1.4.,.,.,., 21.1.8 21.1.7 21.1.6.,.,., in 21.1.10 21.1.11 21.1.9., 21.1.12., 21.1.13., 21.1.15., 21.1.16 21.1.14.,., 21.1.17., 21.1.18. and 21.1.19. in the annexes to the report referred to in column "classification code" indicates the budget or financing of expenditure classification code according to the legislation in the area of budget classifications. 29. This provision, 21.1.4 21.1.3..,.,., in 21.1.10 21.1.9 21.1.6., 21.1.13., and 21.1.15 in 21.1.14. these revised annexes: 29.1. the column "classification code" indicates the Ministry or central public authorities the code in accordance with the law on State budget for the current year given the Ministry or central public authorities the code; 29.2. the column "indicators" indicates the Ministry or Central Government authorities under the code name of the law on the State budget for the current year given the Ministry or central public authorities code. 30. This provision, 21.1.7 21.1.5.21.1.6.,.,.,., in 21.1.10 21.1.8 21.1.9., 21.1.12., 21.1.13 21.1.11.,.,., and 21.1.15 in 21.1.14 referred to in the annexes to the report under "approved estimates year" indicates the State budget in the annual economic estimates data. 31. This rule 21.2. and 21.5. in the report referred to in subparagraph and annexes: 31.1. the column "indicators" indicates the name of the corresponding indicators in accordance with the laws and regulations on accounting and reporting; 31.2. the column "at the end of the reporting period" indicates the corresponding indicator balances at the end of the financial year, according to the accounting records; 31.3. the column "at the beginning of the reporting period" specifies the accounting records according to the previous report of the financial year in the box "at the end of the reporting period," the data supplied. 32. This rule 21.3 and 21.4. in the report referred to in subparagraph and annexes: 32.1. the column "code" specifies the row number, according to the regulations on the reporting of indicators laid down by the code; 32.2. the column "indicators" indicates the name of the indicator according to the regulations on the reporting of indicators laid down by the names; 32.3. the column "reporting period" indicates the corresponding accounting records in respect of the financial year; 32.4. the column "previous reference period" indicates the corresponding pointer accounting data for the previous financial year. 33. This provision in the report referred to in paragraph 21.6. and its annexes: 33.1. "State line show "indicates the structure of the State debt, excluding institutional sector types S130130" national structures controlled and financed merchants "and" S130140 "in the General Government sector in the list at national bodies include the special economic zones and free ports, port management"; 33.2. the line, "municipal debt" indicates the structure of local government debt, excluding institutional sector types S130330 ' municipal structure controlled and financed merchants "and" S130340 "in the General Government sector in the list at the municipal bodies include the special economic zones and free ports, port management". 34. The report on the State of the consolidated general budget for the financial year (annex 1) specify information for State and local governments. the consolidated general budget Consolidate, switch off the corresponding revenue, expenditure and financing items according to the cash flow. 35. In the report "the State consolidated budget implementation for the financial year (including donations and donations from the State budget in part fund the derived public persons and institutions funded budget for implementation of the budget)" (annex 2): 21.8. specify information about the State consolidated budget, including donations and donations from the State budget in part fund the derived public persons and institutions funded by the budget execution of the budget; 35.2. include indicators according to the law on the State budget for the current year to determine the structure; 35.3. in addition to this rule 21.1. the information referred to in paragraph 35.3.1. line in: "the total revenue (on + SA + ZA + AA)" indicates the State budget, the national special budget, donations and subsidies from the State budget and partly fund the public person and derivatives budget funded institutions not operating net income totals; 35.3.2. line "through the General Revenue (net)" indicates the General State of total net income, minus a transfer transfers and adjustments; 35.3.3. line "SA special budget revenue (net)" indicates a State special budget revenue, subtracted from transfer transfers and adjustments; 35.3.4. the lines "ZA donations and donations of proceeds (net)" indicates a donation and donation revenue total, minus a transfer transfers and adjustments; column "financial year plan" filling; 35.3.5. the line "AA from the State budget in part fund the derived public persons and institutions financed by the budget not operating revenue (net)" indicates the State budget financed partly derived public persons and institutions funded budget for operating revenue, subtracted from transfer transfers and adjustments; column "financial year plan" filling; 35.3.6. the line "KB public spending on (KB1 + KB2 + KBn)" indicates the State budget, the national special budget, donations and subsidies from the State budget in part fund the derived public persons and institutions funded budget for operating the net expenses; 35.3.7. line government financial balance (I-K) "indicates a State budget surplus of revenue over expenditure as a positive number (+) or the excess of expenditure over income as a negative number (-); 35.3.8. the line, "the WB public expenditure (net) General (PB1 + PBn)" indicates the General State expenses, less the transfer transfers and adjustments; 35.3.9. the line "State budget financial balance (by-PB)" indicates the General State of excess revenue over expenditure as a positive number (+) or the excess of expenditure over income as a negative number (-); 35.3.10. the line, "SB State special budget expenditure (net) (SB1 + SBn)" indicates the country specific budget expenses, less the transfer transfers and adjustments; 35.3.11. the line "State specific budget financial balance (SA, SB)" indicates a State special budget revenue over expenditure excess as a positive number (+) or the excess of expenditure over income as a negative number (-); 35.3.12. the line "ZB donations and donations of expenditures" indicates the received donations and donations of the usage; column "financial year plan" filling; 35.3.13. the line "donations and donations of financial balance (ZA-ZB)" indicates a donation and donation revenue surplus over expenditure as a positive number or the excess of expenditure over income as a negative number; column "financial year plan" filling; 35.3.14. the line, "BOTH from the State budget in part fund the derived public persons and institutions funded budget for operating expenses (net) (+ AB1 ... ABn)" indicates the State budget financed partly derived public persons and institutions funded budget for operating expenses, less the transfer transfers and adjustments; column "financial year plan" filling; 35.3.15. the line "from the State budget in part fund the derived public persons and institutions financed by the budget not operating financial balance (AA-AB)" indicates the State budget financed partly derived public persons and institutions funded budget operating surplus of revenue over expenditure as a positive number (+) or the excess of expenditure over income as a negative number (-); column "financial year plan" filling; 35.3.16. As a percentage of GDP "in the section" row "State budget revenue," "public spending" and "Government financial balance" columns indicate the percentage of the data; 35.3.17. the line "GDP mln. LAT "indicate the gross domestic product at current prices EUR million lats. 36. In the report "the State consolidated budget implementation for the financial year ' (annex 3): 36.1. specify information about the consolidated State budget, not including donations and donations from the State budget in part fund the derived public persons and institutions funded by the budget execution of the budget; 36.2. the index according to the law on the State budget for the current year to determine the structure; 36.3. the section "as a percentage of GDP" the national budget "revenue", "public spending" and "Government financial balance" columns indicate the percentage of the data; 36.4. the lines "GDP mln. LAT "indicate the gross domestic product at current prices EUR million lats. 37. In preparing the report in accordance with annex 4, the following requirements shall be met: 37.1. the report "the State of the General and State specific budget summary financial year": 37.1.1. specify information according to the law on the State budget for the current year to determine the structure of the State budget and special budget consolidated revenue, expenditure and financing, and summary by ministries and central authorities, revenue, expenditure and financing in the following distribution: 37.1.1.1. State functions; 37.1.1.2. Eu policy instruments and other foreign financial assistance and projects co-financed measures; 37.1.2. data points column "plan for the financial year" and "cash flow" according to this provision, and 26.3 26.1 26.2..; 37.2. the report, "the State budget revenue in the financial year": indicates information 37.2.1. the law on national budget for the current and preceding financial year given the structure of the State budget revenues, the State securities in the General fees and other payments from the State institution services and activities and information on State special budget revenue in the financial year; 37.2.2. data points column "plan for the financial year" and "cash flow"; 37.3. in the report "the State budget income and expenditure financial year": 37.3.1. indicate the consolidated State budget revenue, expenditure and financing according to the law on the State budget for the current and preceding financial year certain structure; data 37.3.2. indicated in the box "plan for the financial year" and "cash flow" according to this provision, and 26.3 26.1 26.2..; 23.2. the report "State budget income and expenditure by programmes and sub-programmes financial year" and "country specific budget income and expenditure by programmes and sub-programmes financial year": indicates the General State 37.4.1. and State special budget revenue, expenditure and financing through the programs and subprograms according to the law on the State budget for the current and preceding financial year certain structure; 37.4.2. If the law on the State budget for the current year no specific programme or sub-programme, which was included in the law on the State budget of the previous year, reference year include comparative information on the performance of the programme or subprogramme in the previous year, according to the law on the State budget for the previous year a certain structure; 37.4.3. section "funding" funding categories are not indicated in the box "run on an accrual basis"; 37.4.4. data indicates all columns specified in the annex according to this provision, 26, 27, 28, 29 and 30; 37.5. the report "the State budget revenue and expenditure categories under the economic financial year" and "country specific budget revenue and expenditure categories under the economic financial year": 37.5.1. specify information about the consolidated State budget and special budget of State revenue, expenditure and financing according to the legislation in the field of the budget revenue and the economic categories of expenditure (specify all the code signs according to the legislation in the area of budget classifications) and funding categories (points in five code marks according to the legislation in the area of budget classifications); 37.5.2. under "funding" funding categories are not indicated in the box "run on an accrual basis"; 37.5.3. data indicates all columns specified in the annex according to this provision, 26, 27, 28 and 30; 23.4. in the report "the State budget expenditure according to functional categories financial year" and "country specific budget expenditure according to functional categories financial year": 37.6.1. specify information about the consolidated State budget and national budget expenditure in the special according to the legislation in the field of the budget the budget of expenditure of the functional categories (two code marks according to the legislation in the area of budget classifications); 37.6.2. data indicates all columns specified in the annex according to this provision, 26, 27, 28 and 30; 37.7. report ' national budgetary institutions, from the national budget in part of a derivative public persons and institutions funded budget of donations and donations of income and expenditure financial year "and" from the State budget in part fund the derived public persons and institutions financed by the budget not operating revenue and expenditure for the financial year "indicates data on State budget, the institutions from the State budget in part of a derivative of a public person and the budget does not fund donations and donations of the institutions and of the State budget in part fund the public person and derivatives budget funded institutions not operating revenue and expenditure: 37.7.1. summary information on: 37.7.1.1. proceeds according to the regulations laid down in the field of the budget classification (indicate all code marks); 37.7.1.2. expenditure under the budget legislation that set out in the functional categories (two code marks); 37.7.1.3. expenditure under the budget legislation in the economic category (specify all the code marks); 37.7.1.4. the financing according to the regulations laid down in the field of the budget classification (indicate the five code marks); 37.7.2. the information by each Ministry and central authority of the State revenue and expenditure under the budget legislation in the economic category (two characters) and according to the laws established in the area of the budget classification (indicate the five code marks); 37.7.3. under "funding" funding categories are not indicated in the box "run on an accrual basis"; 37.7.4. the data indicated in the box "approved estimates for the year", "cash flow" and "execution" on an accrual basis according to this provision and paragraph 16.4 26.3. and in paragraph 29 and 30; 23.5. the report, "summary of the General performance of the municipal financial year", "summary of municipal special budget of the financial year" and "summary of donations and donations of local enforcement of financial year": 37.8.1. indicate the General municipal budget and special donations and donations of revenue and expenditure: 37.8.1.1. revenue according to the regulations laid down in the field of the budget classification (indicate all code marks); 37.8.1.2. expenditure under the budget legislation that set out in the functional categories (two code marks); 37.8.1.3. expenditure under the budget legislation in the economic category (specify all the code marks); 37.8.1.4. the financing according to the regulations laid down in the field of the budget classification (indicate the five code marks); 37.8.2. under "funding" funding categories are not indicated in the box "run on an accrual basis"; 37.8.3. data points column "plan" of the financial year, "cash flow" and "execution" on an accrual basis according to this provision, 26.2, 26.3 26.1 and 26.4.. 38. the report of the Government's long term commitment to maximum volume "(annex 5) specifies information about the State budget and special budget long-term commitment and implementation plan for the financial year and the estimated commitments in the future according to the law on the State budget for the current year to the prescribed structure. 39. the report of the "local government consolidated budget implementation for the financial year (including donations and donations)" (annex 6): 24.3. the municipality shall provide the data for the General, specific budget and donations and donations of the implementation of the budget, including the indicators according to the law on the State budget for the current year to determine the structure; 24.4. the consolidation, excluding transactions between between municipalities specified in the reports to the appropriate revenue, expense or financing positions according to the cash flow. 40. In the report "the State of the consolidated accounting balance sheet of the financial year 31 December", "the Ministry and the central public authorities the accounting balance economic summary December 31", "municipal budget accounting balance sheets of the institutions summary the financial year 31 December" and "the State budget financial accounting balance sheet of the financial year 31 December" (in accordance with Annex 7): 24.9. from a given date indicates the balance sheet asset, liability and equity and assets and liabilities of the zembilanc; 40.2. the active section of the balance sheet is a "long-term investment" and "current assets", passive, "equity", "savings" and "Vendor"; 40.3. the balance sheet total assets is equal to the total amount of the liabilities of the balance sheet; 25.1. The Treasury Manager sign the report "Government financial accounting balance sheet of the financial year 31 December". 41. the report, "the State consolidated financial performance overview financial year", "the Ministry and the central public authorities financial performance overview financial year", "municipal budget institutions financial performance overview financial year" and "State budget financial accounting financial performance overview financial year ' (in accordance with Annex 8) specifies the data according to this provision, the information referred to in paragraph 32. 42. the report on "the State of the consolidated cash flow statements for the financial year", "the Ministry and the central State institutions, cash-flow statements for the financial year", "municipal authorities estimate cash flow statement financial year" and "State budget financial accounting cash flow statement financial year ' (in accordance with Annex 9) in addition to the provisions referred to in paragraph 32, the information indicates the following: 42.1. lines" (A) 1.7. Loan repayment "," A210. Lending "," III. adjustment of funds of funds "," (D). 1. Revenue from funds "and" (D). 2. Expenditure of funds "refers only to the national budget in the financial records; 26.2. the lines "C 1.2. Repayment of loans "and" (C) 2.2. The issue of "the loan only Ministry, Central Government, and local government accounting data. 43. the report on "the State of the consolidated equity (net assets) statement of changes in financial year", "the Ministry and the central State authorities in equity (net assets) statement of changes in financial year", "municipal budget institutional equity (net assets) statement of changes in financial year" and "State budget financial accounting equity (net assets) statement of changes in financial year ' (in accordance with annex 10): 43.1. provide data according to the regulations laid down in the budgetary accounting chart of accounts in the account group" equity "level , detailing the data to the appropriate account; 43.2. in addition to this provision, the information referred to in paragraph 31 shall provide the following data: 43.2.1. the column "increase (+)" indicates the account gain (credit sales) during the reporting period; 43.2.2. box "(-)" indicates the account decrease (debit activity) during the reporting period; 43.2.3. the column "transfers between account group" equity "account levels (+, –)" indicates the data transfered in the period between account group "equity" account levels; 43.2.4. the column "other changes (+, –)" indicates the account changes, if the reporting period occurred in the institutional reorganization, subordinated to Exchange or public agency or liquidation; 43.3. the budget of the previous year's result does not adjust for found errors that relate to the year the results of the implementation of the budget. 44. The report on the State of financial year of consolidated debt on December 31, (11.): 44.1. specify information about the consolidated State and local budget and the carrying amount of the debt at nominal value, distinguishing between internal and external debt at the end of the reporting period and the beginning of the reporting period; 44.2. the report lines in addition to the provisions referred to in paragraph 33 the information indicating the following data: 44.2.1. line "III. Total public debt (I + II)" indicates the State and local government debt totals; 44.2.2. line "consolidation" 1 "and" n "indicates a consolidation consolidate amounts between State and local government sector debt financial instruments by category; 44.2.3. line "IV. National consolidated debt" indicates the consolidated public debt; 44.3. the "statement" section indicates the national debt after the nominal and consolidated debt at nominal. 45. The report on the national debt in the financial year (in accordance with annex 12) provides data on State budget debt pursuant to this rule 33.1. subparagraph: 45.1. by the following indicators: 45.1.1. displays the categories of financial instruments in accordance with the regulations on the classification of the debt; 45.1.2. short-term and long-term debt (according to the remaining term); 45.1.3. loans from domestic and foreign institutional sector; 45.1.4. internal and external state debt securities; 45.2. the following distribution: 45.2.1. at the beginning of the reporting period and at the end of the reporting period; 45.2.2. in the reporting period, paid, reimbursed, exchange rate fluctuations and other changes. 46. The review of municipal debt in the financial year (in accordance with annex 12) indicates the data on municipal budget debt pursuant to this provision, section 46.1 33.2.: the following indicators: 46.1.1. displays the categories of financial instruments in accordance with the regulations on the classification of the debt; 46.1.2. short-term and long-term debt (according to the remaining term); 46.1.3. loans from domestic and foreign institutional sector; 46.2. the following distribution: 46.2.1. at the beginning of the reporting period and at the end of the reporting period; 46.2.2. in the reporting period, paid, reimbursed, exchange rate fluctuations and other changes; 46.3. the information on the lines "debt securities issued", "domestic debt securities" and "national foreign debt securities". IV. Financial statement preparation explanation 47. detailed explanatory notes to the financial statements to explain the separate balance sheets, income and expenditure, as well as zembilanc items. 48. all accounts are associated with the relevant balance sheet items or zembilanc (BSI). 49. The balance sheet explanations prepared using the following structure: 30.5. General principles: 49.1.1. guidelines for the preparation of the balance sheet; 49.1.2. use of estimates; 49.1.3. foreign currency exchange; 30.6. accounting and evaluation: 49.2.1. balance sheet item 1; 49.2.2. item n of the balance sheet; 30.6. the explanatory notes to the balance sheet items: 49.3.1.: 49.3.1.1. assets balance sheet item 1; 49.3.1.2. item n of the balance sheet; 49.3.2. passive: 49.3.2.1. balance sheet item 1; 49.3.2.2. item n of the balance sheet; 49.3.3. zembilanc: 49.3.3.1. balance sheet item 1; 49.3.3.2. item n the balance. the 50 balance at balance sheet item indicates which attachment or explanations more clear balance sheet item. The explanation of the balance sheet, information on balance sheet items indicates the numeric values according to the following table: indicators Notes No. At the end of the reporting period at the beginning of the period considered (+, –) percentage change (3./2. x 100) (A) (B) 1 2 3 4 1. Account group level 3 1 balance sheet item 1 item n 2 balance account group level 3 n 1 balance sheet the balance sheet item item n 51. Annex and the explanation given in the total match with the corresponding balance sheet item the specified amount. 52. the financial performance report for the clarification made using the following structure: 52.1. income from ordinary activities: 52.1.1. item 1; 52.1.2. item n; 52.2. operating expenses: 52.2.1. item 1; 52.2.2. item n; 52.3. operating surplus or deficit; 52.4. financial income/expenses; 52.5. extraordinary income/expenses; 52.6. results correction between the budget; 52.7. other excess or deficit; 52.8. net surplus or deficit. 53. the explanation of the cash flow statement is prepared using the following structure: 53.1. total revenue; 53.2. total expenditure; 53.3. cash flow from operating activities: 53.3.1. income from ordinary activities: 1. item 53.3.1.1; 53.3.1.2. item n; 53.3.2. operating expenses: 1. item 53.3.2.1; 53.3.2.2. item n; 53.4. cash flow from investing activities: 53.4.1. income from investment activities: 1. item 53.4.1.1; 53.4.1.2. item n; 53.4.2. expenses from investment activities: 1. item 53.4.2.1; 53.4.2.2. item n; 13. cash flow from financing activities: 53.5.1. revenues from financing activities item 1; 53.5.1.1:. 53.5.1.2. item n; 53.5.2. expenditure from financing activities: 1. item 53.5.2.1; 53.5.2.2. item n; 53.6. cash flow together; 53.7. cash flow together; 53.8. cash and deposit changes during the reporting period. 54. financial activities and cash flow report for an explanation of the items in the numeric values indicated in accordance with the following table: Notes No. Pointer to the previous reporting period reporting period changes (+, –) (2-1). Percentage change (3./2. x 100) (A) (B) xxxx xxxx Description 1 2 3 4 description of the economic annual report preparation information and publicity 55. Treasury at the report of the financial year, prepare the additional information on the implementation of the budget and financial statement consolidation. 56. The Treasury accounts of the financial year and that rule 55. additional information referred to in paragraph 1 shall be published in the National Treasury website www.kase.gov.lv within 10 working days of the report of the financial year on the State budget and municipal budgets for cabinet consideration. Vi. Closing questions 57. Be declared unenforceable in the Cabinet of 26 May 2008 No. 362 of rules "rules for the preparation of the annual report of the financial arrangements" (Latvian journal, 2008, 84 no; 2009, 98. no; 2010, 97. nr.). 58. This rule 21.3., 21.3.3.,.,., 21.5 21.4 21.4.3. and 21.5.3. the reports referred to in paragraph 24.10., 24.11., and 24.12 24.13 24.14,.,.,.,., 24.16 24.15 24.17 24.18 24.19,.,.,., and 24.20 24.21. explanations referred to first prepare for 2012. Prime Minister v. dombrovsky Finance Minister a. Wolf annex 1: Cabinet of Ministers of 29 may 2012 regulations No 375 of the consolidated report on the implementation of the general budget for the financial year (in LCY) indicators of financial year cash flow plan is approved with the changes in the financial year in respect of the preceding financial year (A) (I). revenue budget 1 2 3 4 revenue Group 1 Budget revenues group n II. expenditure budget expenditure type group 1 budget expenditure type group n financial balance (I-II).         Financing: financing Financing of category 1, category n, Minister of Finance (first name, last name) (signature) Treasury Manager (name) (signature) Note. The document property "signature" does not fill in, if an electronic document is drawn up according to the law on electronic document design.
Finance Minister a. Wolf, annex 2 of the Cabinet of Ministers of 29 may 2012 regulations No 375 State consolidated budget implementation for the financial year (including donations and donations from the State budget in part fund the derived public persons and institutions funded budget for implementation of the budget) (ls) indicators number of the attachment of financial year cash flow plan is approved with the changes in the financial year in respect of the preceding financial year (A) (B) 1 2 3 4 Total revenue (on + SA + ZA + AA) State budget revenue (gross) Revenue Budget type group 1 adjustment 1 adjustment n the budget revenues of the group n minus transfers from State budget to 1 minus transfers from the State budget through the budget of the country n income (net) in the special State budget revenue (gross) Revenue Budget type group 1 1 adjustment Adjustment n Budget revenues group n minus transfers from State budget to 1 minus transfers from the national budget SA national special n budget revenue (net) donation and donation revenue (gross) Revenue Budget type group 1 adjustment the adjustment of the budget i n 1 eņēmum kind of group n n NE 1 Adjustment adjustment and endowment revenue Donations (net)       From the State budget in part of a derivative of a public person and the budget does not fund the institutions ' operating revenue (gross) Revenue Budget type group 1 1 adjustment Adjustment n Budget revenues group n minus transfers from State budget to 1 minus transfers from State budget n a a from the State budget in part fund the derived public persons and institutions financed by the budget not operating revenue (net) KB public spending on (KB1 + KBn) KB1 budget expenditure type group 1 (+ + + PB1 SB1 ZB1 AA1) KBn budget expenditure type group n (PBn + SBn + ZBn + AAn) Government financial balance (I-K) financing: Financing of category 1 1 adjustment Adjustment funding category n n additional information additional information 1 n national General expenses (gross) Corrections correction 1 of n minus transfers from State budget to 1 minus transfers from State budget State budget PB n expenditure (net) (PB1 + PBn) type of expenditure budget of the Group 1 (gross) Corrections correction 1 of n minus transfers from State budget 1 minus the transfer from the State budget the budget of expenditure type PB1 n Group 1 (net) type of expenditure budget of the group n (gross) Corrections correction 1 of n minus transfers from State budget to 1 minus transfers from State budget to the budget of expenditure n PBn group n (net) national General financial balance (-PB) financing: Financing financing of category 1 category 1 n additional information additional information n State special budget expenditures (gross) Corrections correction 1 of n minus transfers from State budget 1 minus the transfer from the State budget State budget special SBS n expenditure (net) (SB1 + SBn) type of expenditure budget of the Group 1 (gross) Corrections correction 1 of n minus transfers from State budget to 1 minus transfers from State budget to the budget of expenditure n SB1 Group 1 (net) type of expenditure budget of the group n (gross) Corrections correction 1 of n minus transfers from State budget to 1 minus transfers from State budget to the budget of expenditure n SBn group n (net) in the special State budget financial balance (SA, SB) financing : category 1 financing financing of category n 1 more information additional information n ZB donations and donations of expenses (ZB1 + ZBn) budget expenditure type ZB1 Group 1 budget expenses ZBn group adjustment adjustment n n 1 donations and donations of financial balance (ZA-ZB) financing: Financing financing of category 1 category 1 n additional information additional information n from the State budget in part fund the public person and derivatives budget funded institutions not operating expenses (gross)       Adjustment adjustment n minus 1 transfers from the national budget of 1 minus the transference to the State budget from the State budget BOTH n partially fund the public person and derivatives budget funded institutions not operating expenses (net) (+ AB1 ... ABn) type of expenditure budget of the Group 1 (gross) Corrections correction 1 of n minus transfers from State budget to 1 minus transfers from State budget to the budget of expenditure type AB1 ... n Group 1 (net) type of expenditure budget of the group n (gross) Corrections correction 1 of n minus transfers from State budget to 1 minus transfers from the State budget the budget of expenditure n ABn group n (net) from the State budget in part of a derivative of a public person and the budget does not fund the institutions operating financial balance (AA-AB) financing: financing the financing category 1 category 1 n additional information additional information n percentage of GDP: State estimate revenue State budget expenditure for the State budget in balance financial GDP mln. lats Finance Minister a. Wolf annex 3 of the Cabinet of Ministers of 29 may 2012 regulations No 375 State consolidated budget implementation for the financial year (in LCY) indicators number of the attachment of financial year cash flow plan is approved with the changes in the financial year in respect of the preceding financial year (A) (B) the total revenue 1 2 3 4 (SA) State budget revenue (gross) Revenue Budget type group 1 Budget revenues subgroup 1 classification code classification code name 1 name n Budget revenues group n Budget revenues subgroup n classification code classification code name 1 name n minus transfers from the State budget through the national special general revenue (net) in the special State budget revenue (gross) Revenue Budget type group 1 Budget revenues subgroup 1 classification code classification code name 1 name n Budget revenues group n Budget revenues subgroup n classification code classification code name 1 name n minus transfers from the national budget SA national special budget revenue (net) KB public spending on (KB1 + KBn) KB1 budget the nature of expenses of Group 1 (PB1 + SB1) KBn budget expenditure type group n (SBn PBn +) a. 5. Government financial balance (deficit (-), surplus (+)) (I-K) financing: Financing financing of category 1 category 1 n additional information additional information the State budget expenditure n (gross) minus the transference of State special budget national General expenditure PB (net) (PB1 + PBn) type of expenditure budget of the Group 1 (gross) minus the transference of State special budget forecast expenditure type PB1 Group 1 (net) type of expenditure budget of the group n (gross) minus the transference of State special budget the budget of the expenses of the PBn group n (net) national General financial balance sheet financing : category 1 for financing Funding category n additional information additional information 1 n State special budget expenditure (gross) minus transfer applicable to the national State budget special SBS costs (net) type of expenditure budget of the Group 1 (gross) minus the transfer to the General Budget of the State expenditures in the form of SB1 Group 1 (net) type of expenditure budget of the group n (gross) minus the transfer to the General Budget of the State expenditures in the form of SBn group n (net) in the special State budget financial balance (SA, SB) financing : category 1 financing financing of category n 1 more information additional information n as percentage of GDP: State estimate revenue State budget expenditure for the State budget in balance financial GDP mln. lats Finance Minister a. Wolf annex 4 of the Cabinet of Ministers of 29 may 2012 regulations No 375 ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ _____ (report name) (ls) classification code indicators financial year plan approved for the year in the execution of cash flows on an accrual basis with the changes approved by the financial year in respect of the preceding financial year financial year in respect of the preceding financial year (A) (B) 1 2 3 4 5 6 7 xxxx xxxx 1 name 2 name name n xxxx Finance Minister a. Wolf annex 5 of the Cabinet of Ministers of 29 may 2012 regulations No 375 State budget long term commitment to the maximum amount (in LCY) for the financial year the financial year of the plan's implementation (n + 1) (n + 2) to the plan year the plan later in the period for the implementation of projects approved with changes (A) 1 2 3 4 5 6 1 name n name Finance Minister a. Wolf 6. attachment of the Cabinet of Ministers of 29 may 2012 regulations No 375 local consolidated budget implementation for the financial year (including donations and donations) (ls) indicators number of the attachment of financial year cash flow plan is approved with the changes in the financial year preceding economic year 1 2 3 4 (A) (B) the total revenue (on + SA + SE) General Municipal Revenue (gross) Revenue Budget type group 1 Budget revenues group n adjustment 1 about ______ _____ adjustment n about ______ _____ to the municipal budget revenue (net) in the special budget of local revenue (gross) Revenue Budget type group 1 Budget revenues group n adjustment 1 about ______ _____ adjustment n about ______ _____ SA local government special budget revenue (net) donations and endowment income (gross) Revenue Budget type group 1 Budget revenues group n adjustment 1 about ______ _____ adjustment n about ______ _____ ZA donations and donations of proceeds (net) (B) the municipal budget expenses (+ KB1 KB2 + KBn) KB1 budget expenditure type group 1 (PB1 + SB1 + ZB1) KB2 budget expenditure type group 2 (PB2 + + SB2 ZB2) KBn budget expenditure type group n (SBn ZBn PBn + +) a. 5. Municipal budget financial balance (the K) financing: Financing financing of category 1 category 1 n adjustment for _____ and _____ adjustment n about ______ _____ Municipal general expenses (gross) Adjustments on 1 about ______ _____ adjustment n about ______ _____ PBA local expenses (net) General (PB1 + PB2 + PBn) type of expenditure budget of the Group 1 (gross) Adjustments on 1 about ______ _____ adjustment n about ______ _____ budget expenditure type PB1 Group 1 (net) type of expenditure budget of the group n (gross) Adjustments on 1 about ______ _____ adjustment n about ______ _____ PBn budget expenditure type group n (net) Local government financial balance in general financing: Financing financing of category 1 category 1 n adjustment for _____ and _____ adjustment n about ______ _____ local SBS specific budget expenses (SB1 SB2 + + SBn) type of expenditure budget of the Group 1 (gross) Adjustments on 1 about ______ _____ adjustment n about ______ _____ SB1 budget expenditure type group 1 (net) type of expenditure budget of the group n (gross) Adjustments on 1 about ______ _____ adjustment n about ______ _____ SBn budget expenditure type group n (net) in the special budget of local government financial balance (SA, SB) financing : category 1 for financing the financing category n 1 a correction about ______ _____ adjustment n about ______ _____ ZB donations and donations of expenses (ZB1 ZB2 + + ZBn) type of expenditure budget of the Group 1 (gross) Adjustments on 1 about ______ _____ adjustment n about ______ _____ budget expenditure type ZB1 Group 1 (net) type of expenditure budget of the group n (gross) Adjustments on 1 about ______ _____ adjustment n about ______ _____ ZBn budget expenditure type group n (net) donations and donations of financial balance (ZA-ZB) financing : category 1 for financing the financing category n 1 a correction about ______ _____ adjustment n about ______ _____ Finance Minister a. Wolf annex 7 of the Cabinet of Ministers of 29 may 2012 regulations No 375 ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ _____ (report name) (ls) indicators number of annexes at the end of the reporting period at the beginning of the accounting period A B 1 2 active i. fixed assets (1 + 2 + 3).       1. Account group level 2 1 3 account groups account group level 1 level 3 2 account group level 3 n 2. Account group level 2 2 account group level 3 1 account group level 3 2 account group level 3 n 3. Account group level 2 3 account group level 3 1 account group level 3 2 account group level 3 n II. Total (4 + 5 + 6. + 7. + 8.)       4. Account group level 2 1 5. Account group level 2 2 6. Account group level 2 3 7. Account group level 4 8 2 Group 2. account level 5 balance (i. + II.)      
III. LIABILITIES equity (1. + 2.)       1. Account group level 2 1 2. Account group level 2 account groups 3.2 level 1 account group level 3 2 IV. Accruals v. creditors (5 + 6).       5. Account group level 2 1 3 account groups account group level 1 level 3 2 account group level 3 n 6. Account group level 2 2 account group level 3 1 account group level 3 2 account group level 3 n balance (III + IV + V..)      
ZEMBILANC Zembilanc of the account group 1 group 2 Zembilanc account Zembilanc account 1       Zembilanc account account 2 Zembilanc n Zembilanc of account group 3 Zembilanc 1 Zembilanc account Zembilanc account account 2 n Finance Minister a. Wolf Annex 8 of the Cabinet of Ministers of 29 may 2012 regulations No 375 ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ _____ (report name) (ls) indicators reference period previous accounting period A B 1 2 A1. Revenue from operating activities (A 1.1 to 1.8 A line amount) A 1.1. Tax revenue (A) 1.2. No tax revenue (A) 1.3. Paid services and other revenues (A) 1.4. Foreign financial assistance (A) 1.5. Transfers (A) 1.5.1. transfer between national bodies, except the Merchant A 1.5.2. transfers between institutions (A) subordinated to 1.5.3. transfers between local government structures, except the Merchant A 1.5.4. transfers between general government bodies, except merchants (A) 1.6. Donations and gifts (A) 1.7. Grant from the General Revenue (A) 1.8. Other revenue from ordinary activities A2. Operating expenses (A 2.1 to 2.11. line amount (A)) (A) 2.1. Pay A 2.2. Employer's social security payments, social benefits and compensation (A) 2.3. Travel and business travel (A) 2.4. Services (A) 2.5. The items, materials, goods, and purchase of books (A) 2.6. Tax payments (A) 2.7. Subsidies and grants A 2.8. Interest expense (A) 1.8. Transfers A 2.9.1. transfer between national bodies, except the Merchant A 2.9.2. transfers between institutions subordinated to A 2.9.3. transfers between local government structures, except the Merchant A 2.9.4. transfers between general government bodies, except for (A) the economic operator 2.10. Fixed capital formation/depreciation and amortisation costs (A) 2.11. Other operating expenses (A). The operating surplus or deficit (A1-A2). B1. Financial income (+) B2. Financial expenses (-) B3. Revenues (+) or (–) (B) from the asset sales. Other excess or deficit (b.1 + B2 + B3). C1. Extraordinary income (+) C2. Exceptional costs (-) C3. The result of the adjustment between budget types (+, –) D. The net surplus or deficit (A + B + C1. + C2 + C3.)
Finance Minister a. Wolf 9. attachment of the Cabinet of Ministers of 29 may 2012 regulations No 375 ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ _____ (report name) (ls) indicators reference period the previous reference period (A) (B) (I) total revenue 1 2 (A1 + B1 + C1.) (II) total expenditure (A2 + B2 + C2...) A. cash flows from operating activities (A1-A2). A1. Revenue from operating activities (A 1.1 to 1.8 A line amount) A 1.1. Tax revenue (A) 1.2. No tax revenue (A) 1.3. Paid services and other revenues (A) 1.4. Foreign financial assistance (A) 1.5. Transfers (A) 1.5.1. transfer between national bodies, except the Merchant A 1.5.2. transfers between institutions (A) subordinated to 1.5.3. transfers between local government structures, except the Merchant A 1.5.4. transfers between general government bodies, except merchants (A) 1.6. Donations and gifts (A) 1.7. Loan repayment (A) 1.8. Other revenue from ordinary activities A2. Operating expenses (A 2.1 to 2.11. line amount (A)) (A) 2.1. Pay A 2.2. Employer's social security contributions, social benefits and compensation (A) 2.3. Travel and business travel (A) 2.4. Services (A) 2.5. The items, materials, goods, and purchase of books (A) 2.6. Tax payments (A) 2.7. Subsidies and grants A 2.8. Interest expense (A) 1.8. Transfer (A 2.9.1. + A 2.9.2.) 2.9.1. A living expenses (up to A 2.9.1.4. A 2.9.1.1. line amount) A 2.9.1.1. transfer between national bodies, except the Merchant A 2.9.1.2. transfers between institutions subordinated to A 2.9.1.3. transfers between local government structures, except the Merchant A 2.9.1.4. transfers between general government bodies, except the Merchant A 2.9.2. Capital expenditure (2.9.2.1 A to A line amount 2.9.2.4.) A 2.9.2.1. transfer between national bodies, except the Merchant A 2.9.2.2. transfers between institutions subordinated to A 2.9.2.3. transfers between local government structures, except the Merchant A 2.9.2.4. transfers between general government bodies, except for (A) the economic operator 2.10. The issue of a loan (A) 2.11. Other operating expenses (B). Cash flow from investment activities (B1-B2). B1. Revenue from investment activities (B to B 1.1 1.4 line amount) (B) 1.1. Sales of intangible investments (B) 1.2. The sale of fixed assets (B) 1.3. Participation in the capital stock of the Corporation, and the sale of securities (B) 1.4. Other income from investment activities in B2. Expenses from investment activities (B to B 2.1 2.6 line amount) (B) 2.1. Purchase of intangible assets (B) 2.2. The creation of intangible investments (B) 2.3. (B) acquisition of 2.4. Creating fixed assets and construction in progress (B) 2.5. Participation in the capital stock of the Corporation, and the acquisition of securities (B) 2.6. Other expenses from investment activities (C). Cash flow from financing activities (C1-C2). C1. Revenue from financing activities (C 1.1. to 1.4 C line amount) (C) 1.1. Sale of own shares issued by C 1.2. Loan repayment C 1.3. Received loans (C) 1.4. Other revenue from financing activities C2. Expenditure from financing activities (C to C 2.4 2.1. line amount) (C) 2.1. Same (C) the acquisition of shares issued 2.2. Lending C 2.3. Repayment of the loan (C) 2.4. Other expenses from financial activities III cash adjustment for leverage D1. Revenue from funds D2. Expenditure of funds (IV) net cash flow together (i.-II. + D1-D2). E1. Grant from the general revenue, E2. Closed appropriations (-) g cash flow total (+ E1 + E2 IV...) (VI) foreign exchange rate fluctuations result (+,-) VII cash and deposit changes during the reporting period (NL1 NL2.-.) NL1. Cash and deposit balances at the beginning of the period NL2. Cash and deposit balances at the end of the period (after the closure of appropriations) Finance Minister a. Wolf, annex 10. Cabinet of Ministers of 29 may 2012 regulations No 375 ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ _____ (report name) (ls) indicators at the beginning of the reporting period increase (+) (-) (+,-) Movement between account group "equity" level accounts discharge result (+, –) other changes (+,-) at the end of the reporting period (1 + 2 + 3 + 4 + 5. + 6.) (A) 1 2 3 4 5 6 7 equity account name 1 name 2 account account name n Finance Minister a. Wolf annex 11. Cabinet of Ministers of 29 may 2012 regulations No 375 overview of State consolidated debt of the financial year at 31 December (in LCY) indicators number of annexes at the end of the reporting period at the beginning of the accounting period A B 1 2 i. public debt (1. + 2.)        1. Internal debt 2. External debt of municipal debt II (1. + 2.)        1. Internal debt 2. external debt III. Total public debt (i. + II.)        1. Internal debt consolidation consolidation of 1 n 2. External debt consolidation 1       IV. State of n consolidation the consolidated debt 1. Internal debt 2. external debt information: national debt (at nominal) (1. + 2.)        1. Internal debt 2. municipal debt external debt (nominal) (1. + 2.)        1. Internal debt 2. consolidated state external debt debt (nominal) 1. Internal debt 2. external debt finance Minister a. Wolf 12. Annex to the Cabinet of Ministers of 29 may 2012 regulations No 375 ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ _____ (report name) (ls) indicators notes number at the beginning of the reporting period reporting period at the end of the reporting period (1 + 2 + 3 + 4 + 5.) paid (+) (-) pay off the exchange rate fluctuations (+, –) other changes (A) (B) 1 2 3 4 5 6 borrowing from domestic institutional sector t.sk. short x x x x t.sk. long-term x x x x foreign institutional sector t.sk. short x x x x t.sk. x x x x long term debt securities issued domestic debt securities t.sk. short x x x x t.sk. long-term x x x x national external debt securities t.sk. short x x x x t.sk. long-term x x x x Displays together t.sk. short x x x x t.sk. long-term x x x x Finance Minister a. Wolf