Cabinet of Ministers Regulations No. 777 in Riga august 17 2010 (pr. No. 42) the arrangements for the preparation of the annual report is Issued in accordance with the law on budget and financial management of 30 the first part of article i. General questions 1. provisions lay down the procedures and the extent to which the budget authority from the State budget in part derived public persons and a budget funded institutions (hereinafter referred to as the institutions) shall prepare and submit an annual report.
2. the provisions do not apply to the State budget and its financial balance sheet preparation annex Treasury.
II. the amount of the annual report, the annual report shall contain 3:3.1 the financial statements;
3.2. control message.
4. the financial statements consists of: 4.1 review on the Authority's financial position – form No. 1 "balance" (annex 1);
4.2. Overview of financial performance – form 4-3 (annex 2);
4.3 equity (net assets) changes – form 4-1 (annex 3);
4.4. cash flow statement – form 2-NP (annex 4);
4. Notes to the financial statements: 4.5.1 form 1-1 "balance in placement" (annex 5);
4.5.2. Form 4-2 in "review of savings" (annex 6);
4.5.3. form 5 "intangible investment and statement of changes in fixed assets" (annex 7);
4.5.4. the form No. 6 "stock changes" (annex 8);
4.5.5. form 7-1 "participation in the statement of changes in equity capital company" (annex 9);
4.5.6. form 7-3 "general statement of changes in financial contribution" (annex 10);
4.5.7. form 7-4 "financial investment securities changes" (annex 11);
4.5.8. form 7-5 "loan modifications" (annex 12);
4.5.9. form 8-AV "review of deferred expenditure and advance payments" (annex 13);
4.4.10. form 8-1 "overview of the customer (requirements)" (annex 14);
4.5.11. form 8-2 "review of creditors (liabilities)" (annex 15);
4.5.12. form 9-1 "overview of loans" (annex 16);
4.5.13. form No 9-2 "statement of guarantee" (annex 17);
4.5.14. form 2 "review of the implementation of the budget (annex 18);
4.5.15. form 2-DI "overview of the various revenue and expenditure" (annex 19);
4.5.16. form No. 22 "the list" (annex 20);
4.5.17. form 3-1 "review of posts in the institutions for implementing the plan" (annex 21);
4.5.18. form 3-3 "review of posts and the implementation of the plan of boarding school students, sanatorium boarding school, a special type of boarding school and social adjustment in educational institutions" (annex 22);
4.5.19. form 3-5 "review of the number of posts and the implementation of expenditure in the approved estimates for the remuneration of the Executive health care institutions" (Annex 23);
4.6. Description of the accounting principles;
4.7. the report explained, t.sk. explanations about the implementation of the budget.
III. preparation of the annual report, the annual report shall be prepared: 5.1. in accordance with the accrual and cash flow;
5.2. as one unit of consolidated accounts, to the exclusion of the transactions and balances between between the parties in the consolidation unit.
6. If the period of reorganization, the institutions subordinated to going on Exchange or public agency or liquidation, not to make a change to the financial statement balances at the beginning of the year, but indicated the current period as the balance of the transaction.
7. the authority by reorganizing, change its subordinated to or termination of the transaction, preparing the closing financial report and submit it to the legislative or regulatory authority specified: 7.1 authority by reorganizing or changing its benchers, closing financial report indicates information about the balances at the end of the reporting period in which the date of reorganization or change of subordination;
7.2. the body eliminating, closing financial report indicates information about the balances at the end of the reporting period, the date on which the body eliminates (balance transfers), and information about the results of the closing (closing balance equal to zero).
8. Prior period inaccuracies in the accounts and the accounting impact of the changes of fundamental principles indicate how the transactions of the reporting period.
9. the annual accounts shall be prepared on the basis of the accounting data, classified according to the laws and regulations in the field of budgetary accounting.
10. The true idea of the annual report: 10.1. consistently apply accounting principles;
10.2. the indication of significant, reliable, comparable and understandable information;
10.3. provide additional explanations to the users understand how specific transactions or events affecting the Authority's financial position or financial performance.
11. in order to ensure the quality and usefulness of its users, the authority carrying out the consolidation down the uniform accounting policies accounting principles involved authorities in the consolidation pursuant to laws and regulations in the field of budgetary accounting.
12. Accounting principles the description prepared, providing information for the annual review of various items used in evaluation methods and accounting principles.
13. Body altered established accounting principles, as determined by the external laws or accounting principle change allows you to prepare a financial report that provides reliable and relevant information on how transactions and facts affect the institution's financial position, results of operations and cash flow.
14. if basic principles of accounting changes in accordance with the regulations, the authority shall specify the accounting principle change the essence and form, as well as the date of the application.
15. The annual report of the usefulness of the information provided by users to determine the quality, veracity, comparability signs, significance, comprehensibility, completeness. Information is important for users, if it is received on time and can be used in assessing the past, present or future events, confirming previous assessments or repairing them. Information is essential to users if they do not specify or inaccurate designation can influence the decisions of users taken on the basis of this information.
16. In assessing the suitability of the going concern principle, take into account all available information about the future plans of the authority covering at least 12 months after the balance sheet date.
17. the annual report forms in accordance with the requirements of items separately, which is fundamental in nature, content and scope.
18. Assets and liabilities can not cross off (delete).
19. 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 legislation in the field of budgetary accounting.
20. comparative information for the previous period provided for all of the annual report of the listed items. Comparative information is not required if the annual report is submitted for the first time.
21. a list of items or changing the classification of the financial statements, the reference (in the previous reporting period) items reclassified (if that's possible) to provide an opportunity to compare with the current period. The accounting principles described in point of character, reclassification and the reason.
22. If the reference item is impossible to reclassify the institution indicates good reasons why it is not reclassified, and the nature of the change, if the item is reclassified.
23. the annual 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.
24. the management report shall be drawn up by each institution. Management report: 24.1. the institutions involved in the consolidation of departments, authorities and subordinated institutions;
24.2. the main events that influenced the activities of the authority in the year under review;
24.3. significant change in the Authority's activities and their impact on financial results;
15.2. foreseeable events that may significantly affect the activities of the authority in the future;
15.2. information about significant risks and uncertain circumstances under which the authority faced;
24.6. research;
15.3. financial instruments and financial risk management objectives and policies, where it is essential to assess the institution's assets, liabilities and financial position, the risk management policy for each major type of forecasted transaction for the future, for which hedge accounting.
IV. Consolidated financial statements 25. Ministry, Central Government institutions and local Government annual report form the industry or local consolidated financial statements that include this provision in paragraph 3 above.
26. Consolidated accounts shall be drawn up by consolidating the institutional annual reports: 26.1. ministries and other Central Government institutions in the consolidated annual accounts include government agencies, from the national budget in part of a derivative of a public person and the budget does not fund the institutions ' annual accounts;
26.2. the annual accounts of the consolidated municipality shall include local government authorities, and joint annual reviews of the institutions. Report of the joint authority local Government included in its consolidated report of the municipality to which such an obligation laid down in the Statute of the joint institutions.

27. the Consolidation of the institutions included in the annual accounts shall be drawn up on the same reporting date.
28. when preparing the consolidated annual report, evaluation of items used the same accounting methods and the same valuation rules.
29. the preparation of consolidated financial statements as: 29.1. institutional annual report summary (same items totaling);
29.2. the consolidation of the presentation of the items (points (+/–) post and the amount consolidated);
29.3. the summary and statement of consolidation items data amount.
30. the Consolidation of the institutions involved in the annual report combines in the following order: 30.1. consolidated accounts shall be drawn up, in the consolidation procedure combining Supreme authority annual report and in the consolidation of the institutions involved in the relevant annual report financial statements items the specified asset, liability, equity, revenue and expense (the cost). Consolidation of the institutions involved in the balance sheet assets and liabilities are fully included in the consolidated balance sheet. The financial results of their action items include the consolidated actions in full financial results in the calculation;
30.2. the Supreme authority shall be adjusted accordingly the annual accounts of the institutions, which apply different accounting methods and valuation rules differently. The amount of the adjustment shall be increased or reduced in the balance sheet items of higher authorities and adjusted the values of the relevant transactions in the calculation of the financial result;
30.3. the Supreme authority of the investments off the balance sheet value of the shares and the corresponding value of the institution's own funds (equity consolidation);
30.4. fully engaged in consolidating the institutions off mutual transactions (revenue and expenditure adjustments) and NCB balance amount, subject to the principle of the minority – turn off the corresponding economic position between the lowest value.
31. the Consolidated financial statements based on the calculations and the table where the preparation of the law "on accounting" 6, 7 and 10 of the requirements laid down in article source documents and accounting records. 
32. The consolidation of the financial statements cover all of the items.
33. The consolidated financial reports of the Ministry and the central national authorities excluded items that are listed in the column "S130111, S130121", but the local authorities turn off items that are listed in the column "S130311, S130321".
34. In preparing a consolidated report of the implementation of the budget, on the basis of each institution's budgetary implementation reports submitted. The budgetary implementation reports shall be consolidated through the budget, bringing the corresponding items of revenue and expenditure: 34.1. excludes all transfers and payments between which one authority is transferred to another appropriate way of involving the consolidation of the budget authority;
21.3. If the Ministry has laid down the functions of the managing authority of foreign financial assistance for the implementation of the project or in the order of the Cabinet of Ministers defined uses and appropriations measures approved a financing plan for a different Ministry or central public authority, the consolidation of State budget execution reports, does not include other ministries involved, authorities or the central public authorities in the implementation of the budget on an accrual basis and cash resources during the reporting period. On the difference between the amounts provided off of detailed explanation. 
35. Chapter IV of these regulations shall not apply to financial investment corporations in the consolidation.
V. annual report 36. Institutions shall present an annual report to a higher authority, which shall perform the consolidation.
37. public agencies of the State budget in part derived public persons, not financed by the budget of the authority and of the joint annual report submitted to the authority, the authority carrying out the consolidation.
38. the authority carrying out the consolidation provides: 38.1. reporting procedures under the specific nature of the institution;
38.2. submit reports;
38.3. the deadlines for the submission of reports to the authorities reports consolidated accordingly.
39. The Ministry, Central Government institutions and local authorities shall submit consolidated annual report Treasury the law on budget and financial management within the prescribed period.
40. the annual report shall be prepared and submitted electronically (upload e-accounts) information system "the national budget and local budget report" (hereinafter referred to as the e-reports). The use of a particular e-review these provisions in Chapter VIII.
41. the National Security Act that State security authority annual report for submission to not use e-reports, but the reports prepared pursuant to the regulatory laws and submit to higher authority, carrying out the consolidation. E-statements of the highest authority, which shall carry out consolidation, national security authorities report shall be included in his report.
42. State control within them electronically are available on the Ministry and the central national authorities electronically prepared and signed the consolidated annual accounts.
43. If the Treasury finds data mismatch or error e-statements by sworn auditors or certified auditor commercial companies or State control (hereinafter referred to as the Auditors) of receipt of the opinion or report and data validation from the auditor, then: 43.1. the report shall be handed to the Ministry to fix central governmental authority or a municipality;
43.2. this rule 43.1. the authorities referred to in the report are transferred to the correct authorities involved in the consolidation of accounts which is error;
43.3. the institutions shall make corrections to, check it and electronic signature;
43.4. this rule 43.1. the authorities referred to again prepare summaries and consolidated accounts, check them and electronically signed, having informed the Auditors;
43.5. Auditors shall coordinate data to the correct accounts and, if necessary, be issued by repeating an opinion or report shall be submitted electronically (upload e-statements) to the national coffers.
44. the forms that do not contain data, do not fill in.
45. If the authority for the preparation of the annual accounts, checking and signing using e-statements, Treasury provides permanent storage for the submission of the case in the national archives.
46. In preparing the management report, the accounting principle, the description of the certification of the financial statements, the accuracy of the information provided in the national control opinion or sworn auditor's report and the report explanations (hereinafter documents) portable document format (PDF) format, the following requirements shall be met: 46.1. startup, file properties, specify the particulars of the relevant document (file/properties/Summary): 46.1.1. title (title) – full name;
46.1.2. theme (subject) – document type (for example, accounting principles, management report);
46.1.3. author (Author) – the document author's name;
46.1.4. company (Company)-the name of the authority;
46.1.5. comments (comments): the author's e-mail address, the phone;
46.2. the document file name using Latin letters, and it must not be longer than 24 characters;
46.3. the document's file name is composed of the following sample-xxxxxxxxxxx_vvvv_ddmmgg, where: 46.3.1-code according to xxxxxxxxxxx. these rules 50 and 51 (empty sign is replaced by "0" before adding them in the code);
vvvv-46.3.2. document type designation: 46.3.2.1. Management report-KNOW;
46.3.2.2. Description of the accounting principles-GRP;
46.3.2.3 annual report-LOOK at the explanations;
46.3.2.4. compare the account balances to credit institutions – the ISLAND;
46.3.2.5. business card as a cash contribution to the Treasury settlement account on the last day of the year – SEE;
46.3.2.6. national control or sworn auditor's opinion/report-opinion;
46.3.3. ddmmgg-the last document adjustment date;
46.3.4. other files you can use the mark, indicating additional information.
47. the documents uploaded e-statements.
48. If these provisions are not respected 46. the requirements referred to in paragraph 1, the document shall be referred to the preparer.
Vi. the preparation of the financial statements. the financial statements 49 showing: 49.1., as well as the name and the identification of the authority for the legend;
30.6. information on whether the annual report is one or more of the individual institutions institutions report summary;
30.6. the date or the period, corresponding to the component of the annual report concerned;
49. the currency used in the Republic of Latvia – currency;
30.8. the degree of accuracy – data indicate the round amount, with no decimal places.
50. The line, "the Ministry, Central Government institutions, local name" indicates the full Ministry, Central Government institutions or local name. Under the "code": 50.1. ministries or central public authorities the code in accordance with the law on State budget for the financial year;
50.2. the municipal code in accordance with the administrative territory of the Republic of Latvia and territorial units.
51. in the line "name" indicates the full name of the institution. Under the "code" indicates the taxpayer registration number.
52. the lines "Report period" indicates the period (year). Under the "code" indicates the year of account (digits).

53. at the beginning of the reporting period the data is consistent with the previous accounting period data. Data for the previous accounting period comply with the previous reference period for the data supplied.
54. Financial statement balances at the beginning of the period and at the end of the period, royalty in value received or passed the changes classified according to the classification of the budget legislation laid down in the field of institutional sector.
55. No consideration of value received or transferred between departments, between institutions of the State and local public institutions, between the public institutions and the other parties, donations and donations indicated in the box "no consideration received (+)" and "no consideration passed (): 55.1. this box indicates data even when there has been this provision referred to in paragraph 6;
55.2. cognitive information on royalty section of the received/values passed to indicate the appropriate institutional sector. 
56. Mutually comparable data correspond to each other in different reports, which provide in accordance with the provisions of paragraph 131.
57. the form No 1 "balance" (annex 1) (report on the Authority's financial position): 57.1. balance is an accounting of the authority that a specific date for the Authority's debt asset, liability and equity. Balance sheet assets are under "long-term investments" and "current assets" section of the silent, "equity", "savings" and "Vendor";
57.2. balance sheet total assets is equal to the total amount of the liabilities of the balance sheet;
57.3. the changes in balance sheet items during the year gives you detailed explanations – the changes between the beginning of the reporting year data and review the year end data. Interpretations marked with "Note No. xx" according to form (C) in the column to the specified number.
57.4. intangible investments and fixed assets shown in the balance sheet at net book value, which is calculated from the original values minus depreciation, amortisation and impairment;
57.5. long-term requirements, loans, customers and advances paid balance indicates the net value, calculated from the gross book value minus the value of the created savings;
57.6. items indicated, including advances on stocks NET.
58. Form 4-3 "review of financial performance" (annex 2): 58.1. revenues and expenses incurred as a result of the activities of the Authority during the reporting period, the report indicates, in accordance with the accrual principle;
58.2. report consolidates deals made between the different types of budgets;
58.3. the "A" section of the report indicates the actions that the authority has taken to achieve the primary objectives set out in the law on the State budget for the financial year, or binding rules for municipal budgets, donations and donations, as well as the other features listed in the budgets;
58.4. the lines "transfers" indicates the revenue or expenses from the gratuitous way received or transferred assets or liabilities between the General Government sector bodies, except for controlled and financed merchants;
58.5. "A row in 2.10. Depreciation and amortisation costs "indicates the period of amortisation and depreciation calculated (including corrections), and impairment;
58.6. other income/expenses from operating activities include: 58.6.1. inventories identified surplus/shortfall;
58.6.2. income from the discharge of their obligations and the resulting savings or expenditure reduction savings;
58.6.3. the initial recognition of financial assets and write-down, excluding long-term assets from accounting;
58.6.4. the value of non-financial assets increase/reduction;
58.6.5. income from long-term investments revaluation reserve reduction;
58.6.6. the account "deferred income" found in previous reporting periods, and included in revenue, the reporting period reduction;
58.6.7. other institutions associated with operating revenues and expenses, on which the report shall be accompanied by explanations;
58.7. '' B '' section: 58.7.1. financial revenue is generated from the Corporation shares, parts and sales of securities, revaluation, revaluation reserves, accruals reduction loans unsecure reduction and fluctuations in currency exchange rates, and interest revenue from financing activities and other income from financial transactions, which provides detailed explanation;
58.7.2. financial expenses resulting from the Corporation, part of the stock and securities acquisitions, revaluation, revaluation reserves increase, exchange rate fluctuations and stock building loans, and unsecured interest expenses from financial transactions and other costs of financing activities, which provides detailed explanation;
58.7.3. interest income or expenses assessed by appropriate economic assessment of the nature and are classified as follows: 58.7.3.1. interest income or expense on account balances, if the goal is to earn a return (term deposits, dividends), attributed to the core;
58.7.3.2. interest income or expense on loans or loans extended to financial activities;
58.7.4. legislation in the field of the seizure within the net revenue received or expenses (net of the resources obtained from the asset book value and sales expenses) from fixed asset sales, if not the core activity of the authority;
58.7.5. extraordinary items show the revenue of the State budget funds for contingencies and expenses of these features. Public authorities shall then, if according to the law on State budget for the financial year is not planned for the General programme;
58.8. Government authorities review of financial performance prepared in accordance with the instructions of the Cabinet of the procedures laid down.
59. Form 4-1 ' equity (net assets) statement of changes "(annex 3): 59.1 points according to the regulations laid down in the budgetary accounting chart of accounts in the account group level 3000, detailing the data to account number;
59.2. the column "at the beginning of the reporting period" indicates the account balance at the beginning of the reporting period;
59.3. "reserve account" data indicates the following: in the column "59.3.1. Increase (+)" indicates the account gain (credit sales) during the reporting period;
59.3.2. the column "(-)" indicates the account decrease (debit activity) during the reporting period;
59.4. "the results of the implementation of the budget (+, –)" indicates the account "reporting year" the results of budget implementation data;
59.5. the column "transfer (+, –) between 3000-level accounts" indicate the account changes during the reporting period. Box the vertical movement: one – increase, the reduction in the second account (move the result is equal to zero);
59.6. ' other changes (+, –) "indicates the account changes where there is this provision referred to in paragraph 6;
37.1. 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. The impact of such error notes as reference year revenue or expenditure form No. 4-3 "review of financial performance" and form No 2 "review of the implementation of the budget";
59.8. the report shall be accompanied by explanations as: 59.8.1. under "other changes (+, –)";
59.8.2. in the account "other reserves" listed transactions.
60. Form 2-NP "cash flow statement" (annex 4): 60.1. points earned and paid a sum of money by way of the budget according to the regulations laid down in the field of budget classification groups and codes;
60.2. cash flow the group according to the Authority's operating, investment and financial activities;
60.3. this review: 60.3.1. operating activities is not investing activities or financial activity;
60.3.2. on the investment activity is considered long term investments and other investment purchase and disposal;
60.3.3. of financial performance is considered an activity that causes changes in the investment and borrowing and the composed;
60.4. unrealised income and expenses arising from changes in foreign currency courses is not cash flow. The report indicates the impact of fluctuations in currency exchange rates to compare cash balance reference at the beginning and end of the period. This result indicates separate from operating activities, investment activities and financing activities cash flows in the line "foreign currency rate fluctuations result (+,-)";
37.6. the report shall be accompanied by an explanation for the lines "other revenue from ordinary activities", "other operating expenses", "other revenue from investment activities", "other expenditure from investment activities", "other revenues from financial transactions" and "other expenses from financial transactions", indicating the particulars of the nature and extent of the transaction;
60.6. overhaul and reconstruction expenses and investments leased assets indicate the line "create fixed assets and construction in progress";
60.7. interest income or expenses assessed by appropriate economic assessment of the nature and are classified as follows: 60.7.1. interest income or expense on account balances applied to operating activities;
60.7.2. If the investment objective is to achieve a return (term deposits, dividends), interest income or expense is allocated to investment activities;

60.7.3. interest income or expense on loans or loans extended to financial activities;
60.8. the budget of other funds that have authorities in trust (or of the tender security, electoral security, nursing homes retirement living, forfeited funds from detained persons and for property disposal proceeds of criminal and administrative offences cases to the judicial decision, the prisoner and the other person's personal money, security on cassation), the net value of the column "other" budget line "(A) 1.7. Other revenue from ordinary activities ";
60.9. report consolidates deals made between the different types of budgets;
60.10. national budgetary authorities of the cash flow statement is prepared according to the instructions of the Cabinet of the procedures laid down.
61. the form No. 1-1 "balance in placement" (annex 5): 61.1 points balance in the placement of the credit and the Treasury at the end of the reporting period and at the beginning of the reference period under the legislation budget accounting chart of accounts laid down in 2600 account group level, detailing the data to account number;
61.2. account "cash in transit" data indicated in the box that corresponds to the credit institution or to the institution from which the payment is made or a cash deposit;
38.1. the report shall be accompanied by comparison the account balances at the end of the reporting period with credit institutions, excluding Treasury;
61.4. the report shall be accompanied by an explanation for the different budget resources account balance includes features (municipal-about the contest or a security, the security of the elections, nursing homes, retirement living funds seized from detained persons and the proceeds of the disposal of the assets of criminal and administrative offences cases to judicial decision, prisoners and other persons personal money, security on cassation, features that are assigned by an order of the Cabinet of Ministers and the national budget allocated to the based on the financing plan, the State budget financed partly derived public persons and institutions funded budget features, as well as other classified means, not previously listed in this account).
62. Form 4-2 in "review of savings" (annex 6): 62.1 points according to the regulations laid down in the budgetary accounting chart of accounts 4200 account group data, the balance at the beginning and end of the period, the increase and decrease during the reporting period;
62.2. provide a description of the transactions and the resulting savings each. If the counterparty is a private person, the entry entitled "private individual";
38.7. accounting principles the description provides detailed information about the created items of building savings and estimates used in the method.
63. Form 5 "intangible investment and statement of changes in fixed assets" (annex 7): 39.2 points intangible investments and fixed assets, except advance payments for intangible investments and fixed assets, according to the regulations laid down in the budgetary accounting chart of accounts 1100 and 1200 account group level, detailing the data to account number;
39.3. indicate intangible investments and fixed assets original value and depreciation (amortisation) changes to accounting year, which in total represents the residual (balance) value;
63.3. box "transaction/increase (+)" intangible investment and acquisition of fixed assets that has occurred or will occur in the money business, irrespective of the receipt or payment of money;
63.4. ' initial recognition and counting results (+, –) ": 63.4.1. intangible assets and fixed assets surplus (increase – positive number) or shortfall (decrease – negative number), which is found in the course of the inventory;
63.4.2., not listed, or change the way get the intangible investment and asset records – sampling the original recognition. The data indicates a positive number;
63.4.3. changes in the value of land in accordance with the master plan, or of a detailed planning of parcelācij (increase – positive number decrease – negative number);
63.5. the column "off of (–) indicates the intangible investments and fixed assets original value of exclusion from accounting;
63.6. the column "to/from 2100 account groups (+, –)" intangible assets and fixed assets original value of transfer to/from stocks;
63.7. the column "without charge" indicates a royalty and donations and gifts received in the form of (positive number) or release (negative number) intangible investments and fixed assets. Review inquiries section provides information on the received values passed to or by institutional sector classification according to laws and regulations;
63.8. the column "transfer (+, –) between 1100 and 1200 level accounts" indicate intangible investments and fixed assets account changes during the reporting period. The report indicates the vertical movement: one – increase, the reduction in the second account (move the result is equal to zero);
39.7. the column "revaluation (+, –)" intangible investment and revaluation of fixed assets carried out according to the laws and regulations in the field of accounting: column "63.9.1. increase (+) indicates increase in revaluation, if the law provides that assets Revaluation made. Data expressed as a positive number;
63.9.2. the column "(-)" indicates a reduction in the revaluation result and calculated impairment relating to the long term investment revaluation reserve. Data expressed as a negative number. Accounting principles in the detailed description of non-financial assets impairment of reasoning and calculation;
63.10. "advances in previous periods (+) indicates their intangible investments and fixed assets accounting sampling on which previous reporting periods made advance payments;
63.11. under "depreciation (amortisation) and calculated impairment: in the reporting period (+) indicates the calculated depreciation, amortisation and impairment in the reporting period under the laws and regulations in the field of budgetary accounting;
63.12. under "depreciation (amortisation): from accounting (–)" defines the depreciation (amortisation) from the tracking, if immaterial to excluded from inventory investment and fixed assets (including shortfall), and the removal of the original value indicated in the box "original value: initial recognition (+)/disposals (-): from accounting (–)";
63.13. under "depreciation (amortisation): to/from 2100 account groups (+, –)" defines the depreciation (amortisation) from tracking, if immaterial investments and fixed assets transferred to/from inventory, and the removal of the original value indicated in the box "original value: initial recognition (+)/disposals (-): to/from 2100 account groups (+,-)";
63.14. under "depreciation (amortisation): adjustment (+, –)" defines the depreciation (amortisation) the amount of the adjustment in the reporting period, if found incorrect calculation of depreciation (amortisation);
63.15. under "depreciation (amortisation): free of charge: received (+)/(–) served" indicates between public institutions free of charge received/transferred intangible investments and fixed assets depreciation (amortisation);
63.16. under "depreciation (amortisation) between 1100 and 1200: moving accounts of the level" indicates the depreciation (amortisation) vertical movement between account levels: one-cut, the second account, the increase;
63.17. review the section "statement of no consideration received/transferred to long-term non-financial assets" specify information for no consideration received/transferred values according to the legislation in the area of the classification laid down by the institutional sector;
63.18. the report shall be accompanied by an explanation of: 63.18.1. every intangible investment, unfinished construction and creation of fixed cost item, included in the report: 63.18.1.1. cost item specification;
63.18.1.2. contract amount in LCY. If you do not know the exact amount of the contract, the point estimates for intangible investment, unfinished construction and establishment costs of fixed assets. If for intangible investment, unfinished construction or establishment of fixed objects is more, giving it a total amount;
63.18.1.3. the learned about in-balance sheet value;
63.18.1.4. the deadline for completion, transfer or use of a service. If you do not know the exact completion date, indicate the planned completion date of may;
63.18.2. property in the land register: registering 63.18.2.1. balance sheet (net book) value of the property, which must be entered in the land register in accordance with the laws and regulations in this area;
63.18.2.2. balance sheet (net book) value of the assets, which are recorded in the land registry;
63.18.2.3. balance sheet (net book) value of the property, which are not recorded in the land registry;
63.18.2.4. If the property is not recorded in the land register, is the last scheduled time for this activity;

63.18.3. the balance sheet shows the land (property, legal possession, nodding), stands the underground quarries, orchards and other plantations producing trees regularly shown in the balance sheet at the end of the reporting period, indicating the amount of hectares.
64. the form No. 6 "stock changes" (annex 8): 64.1. displays the items (other than advance payments for stocks) according to the regulations laid down in the budgetary accounting chart of accounts in the account 2100 group level, detailing the data to account number;
64.2. indicates the value of the inventory at the beginning and end of the period and their changes during the reporting period;
64.3. box "transactions (+, –)" indicates item purchases (increase – positive number) or selling (decrease – negative number) which have taken place or will take place cash transactions regardless of the cash receipt/payment;
64.4. ' initial recognition (+)/disposals (–): initial recognition and counting results (+, –) ": 64.4.1. inventory surplus (increase – positive number) or shortfall (decrease – negative number), which is found in the course of the inventory;
64.4.2. so far, the inventory sampling is not listed in the accounts (at initial recognition), including scrap metal, obtained from newborn animals, pašsaražot production and stocks they created. Data expressed as a positive number;
64.4.3. the intervention stock value changes;
64.5. the column "off of (–) indicates the inventory write-off and disposal, the use of non-cash transactions. Data expressed as a negative number;
64.6. ' initial recognition (+)/disposals (-): to/from 1100/1200 account groups (+, –) "indicates the intangible investments and fixed assets carried over to/from inventory. Data is consistent with the No 5 of the form "intangible assets and fixed assets statement of changes" box "original value: initial recognition (+)/disposals (-): to/from 2100 account groups (+, –)" and "aisle" depreciation (amortisation): to/from 2100 account groups (+, –) "to the difference;
64.7. ' initial recognition (+)/disposals (-): free of charge "indicates a royalty and donations and gifts received in the form of (positive number) or release (negative number) items. Review inquiries section provides information on the received/transferred value breakdown by institutional sector classification according to laws and regulations;
64.8. the column "transfer (+, –) between the level 2100 accounts" indicates a change in the stock account during the reporting period. The report indicates the vertical displacement between the level 2100 accounts: one account – increase, the reduction in the second account. The column formed in the result equal to zero;
64.9. the column "Value (-) indicates the value of the stocks carried out according to the laws and regulations in the field of budgetary accounting. Data expressed as a negative number. Accounting principles in the detailed description of non-financial assets impairment of reasoning and calculation;
64.10. "advances in previous periods (+) indicates the inventory sampling, for which the previous reporting periods of advance payments made.
65. Form 7-1 "participation in the statement of changes in equity capital company" (annex 9): 65.1. According to reports of the form: 65.1.1. participation in the equity capital of associated corporations;
65.1.2. participation in equity related corporation;
65.1.3. other financial investments (stock exchange quoted or unquoted corporations) in the capital of a capital company;
65.2. the column "account no." notes accounting account number according to the laws and regulations in the field of budgetary accounting;
65.3. the column "accounting method" specifies the accounting method, whereby lists of related or associated participation in the capital of a capital company. Accounting method according to the following expressions: PK-equity method, COST-cost method;
65.4. the column "the corporation name indicate the full name of the Corporation, without using the abbreviated name;
65.5. the column "no registration" indicates the Corporation's registration number in the register of enterprises;
65.6. in column "classification code of funding" indicates financing classification code according to the laws and regulations in the field of budget classification, detailing the code by the fifth mark;
65.7. the column "Institutional sector classification code" specifies the institutional sector classification code according to the laws and regulations in the field of budget classification;
65.8. columns "at the beginning of the reporting period (1-9. the amount of the box)" and "at the end of the reporting period" indicates holding the balance sheet (accounting) value;
65.9. box "transactions (+, –)" indicates acquisition (increase – positive number) or selling (decrease – negative number) that has occurred or will occur in the cash transactions regardless of the cash receipt/payment;
65.10. the column "at initial recognition (+)/disposals (–) indicates the counting results found in surplus (+)/deficit (-), not listed in the financial investment accounting sampling – initial recognition (+), increase of the share capital of a capital company, without investments and receive new shares (+), and financial contributions from accounting (–);
65.11. the column "no consideration received (+) (-)/nodots" specifies a royalty and donations and gifts received or transferred in the form of participation. The cognitive section provides information broken down by institutional sector;
65.12. the column "transfer (+, –) between 1300 and/or 2500 level accounts": 65.12.1. financial contribution to the movement between long-term and short-term financial investments. The total amount of data is always zero;
65.12.2. financial contribution to the movement between the different account levels (associate, affiliated and other investment). The total amount of data between Forms No 7-1 participation in the capital of a capital company "changes" and form No 7-3 "general statement of changes in financial contribution" the specified column is always zero.
65.13. the column "revaluation (+,-)/decrease (-) values": 65.13.1. capital reduction;
65.13.2. the revaluation results when using the equity method and increases or decreases the value of the shares subject to the revenue or expenses;
65.13.3. capital increases or reductions in the value of the change in accounting methods;
65.14. ' other changes (+, –) ": 65.14.1. non-financial assets investments the fair value of the Corporation's capital participation or a reduction of such investment Corporation holding capital;
65.14.2. the changes that have occurred in the capital of a capital company, which were not included in the Corporation's profit and loss statement;
65.14.3. sampling of financial assets, for which the previous reporting periods made advance payment;
65.14.4. dividends paid;
65.15. review shall be accompanied by an explanation of the column "other changes (+, –) '' the nature of the information and economic nature;
65.16. columns "participation (%) at the beginning of the period" and "participation (%) at the end of the period" indicates the extent of the participation percentage, indicating the data to two decimal places;
65.17. columns "Corporation data" indicates the Corporation's equity at the beginning and end of the period (from the Corporation's balance sheet): 65.17.1. data points using the last available to the Corporation's annual report;
65.17.2. If no information for the reporting period in accordance with the Corporation's annual report, the Corporation in the previous year's annual report;
65.17.3. provides a detailed explanation of the annual statement is used to indicate data column "Corporation: annual report used: year", and information on whether the Corporation's report is not audited for irv;
65.18. If holding Corporation capital accounting applies the equity method, the book value at the beginning of the reporting period (end) corresponds to the report specified in the Corporation's equity data at the beginning of the reporting period (end) and participation (%) at the beginning of the period (the end of) data product.
66. Form 7-3 "general statement of changes in financial contribution" (annex 10): 66.1 points other financial investments (excluding investments in the capital of a capital company, loans and financial investments in securities);
66.2. points accounting account number according to the laws and regulations of the budget accounting chart of accounts laid down in 1350, 1360 and 2550 account group level;
66.3. the column "counterparty name" indicates the full name of the counterparty without using the abbreviated name. If the counterparty is an individual, enter the word "individual";
66.4. "Institutional sector classification code" specifies the institutional sector classification code according to the laws and regulations in the field of budget classification;
41.3. the column "at the beginning of the reporting period: gross" indicates the carrying amount of the financial contribution of the beginning of the period;
66.6. the column "at the beginning of the reporting period: up stocks" indicates the corresponding savings account balance at the beginning of the period;

66.7. the column "at the beginning of the reporting period: NET (1-2)" indicates a net present value of the financial contribution (gross value minus up stocks at the beginning of the period);
41.5. box "transactions (+, –)" indicates acquisition (increase – positive number) or selling (decrease – negative number) that has occurred or will occur in the money business, irrespective of the receipt or payment of money;
66.9. ' initial recognition (+)/disposals (–) indicates the counting results found in surplus (+) or deficit (-), not listed in the financial investment accounting (+) sampling and financial contributions from accounting (–);
66.10. the column "no consideration received (+) (-)/nodots" specifies a royalty and donations and gifts received or transferred in the form of participation and inquiries section provides information broken down by institutional sector;
66.11. under "transfers between account levels (+, –)": 66.11.1. financial contribution to the movement between long-term and short-term financial investments. The total amount of data is always zero;
66.11.2. transfer to another account. The report provides explanations, to/from an account level moved financial contribution;
66.12. the column "revaluation (+,-)/decrease (-) values" indicates a financial contribution to the values of the item reduction;
66.13. the column "savings assets" shall provide the data for the stocking of unsafe investments, financial stocks showing the created as a negative number, but the savings as a positive number;
66.14. "at the end of the reporting period-net (12 to 14 boxes amount)" indicates the balance sheet value of financial contributions at the end of the period.
67. Form 7-4 "financial investment securities changes" (annex 11): 67.1. indicate the financial investments in securities under the laws and regulations of the budget accounting chart of accounts laid down in 1340 and 2540 account group level, detailing the data to account number;
67.2. box "account no." points account number four marks under the laws and regulations of the budget accounting in the chart of accounts;
67.3. the column "item name" indicates the type of the securities-debt securities including fixed income (bills, Treasury bills), commercial securities, certificates of deposits, bonds, mortgage debentures, stocks or shares, which have a fixed income;
41.9. "issuer" in the column indicates the full name of the issuer of securities;
67.5. under "Institutional sector classification code" specifies the institutional sector classification code according to the laws and regulations in the field of budget classification;
67.6. column "number (piece)" indicates the number of securities;
67.7. in the column "total nominal value" indicates the total nominal value of securities in dollars;
mm. box "issue date (URdd.mm. yyyy)" indicates the security footprint of day, month, and year (yyyy. URdd.mm.);
67.9. column "maturity (URdd.mm. yyyy)" indicates the security delete the day, month, and year (yyyy. URdd.mm.);
67.10. the column "Period after issue date" indicates the specified – short term (up to one year), medium term (one to five years) or long-term (five years or more);
67.11. the column "currency sign" indicates the currency purchased securities;
67.12. box "transactions (+, –)" indicates acquisition (increase – positive number) or selling (decrease – negative number) that has occurred or will occur in the cash transactions regardless of the saņemšanasv of the payment of money;
67.13. in box "at initial recognition (+)/disposals (–) indicates the counting results found in surplus (+) or deficit (-), not listed in the financial investment accounting (+) sampling and financial contributions from accounting (–);
67.14. the column "no consideration received (+) (-)/nodots" specifies a royalty and donations and gifts received or transferred in the form of participation and inquiries section provides information broken down by institutional sector classification according to laws and regulations;
67.15. the column "transfer (+, –) between 1340 and/or 2540 level accounts" indicate the movement of financial contributions between long-term and short-term financial investments. The total amount of data is always zero;
67.16. under "revaluing the value (+)/(-) indicates the financial revaluation of investments, increase as a positive number indicating, but is shown as a negative number, and impairment.
68. Form 7-5 "loan modifications" (annex 12): 68.1 points, distinguishing between loans long-term loans, long-term loans of part of the short term and short-term loans and specifying accounting account number according to the laws and regulations of the budget accounting chart of accounts laid down in 1330 and 2530 account group level;
68.2. indicate the loan balance at the beginning of the reporting period and at the end of the reporting period, net present value, calculated by deducting from the gross book value of the loans created unsafe stockpiles;
68.3. the column "loan recipient name" indicates the full name of the beneficiary of the loan. If the loans issued to private individuals, they can combine into groups according to the purpose of the loan, and the loan beneficiary the column "name" indicates the "individuals";
68.4. "the purpose of the loan" indicates use of the loan;
68.5. under "Institutional sector classification code" specifies the institutional sector classification code according to the laws and regulations in the field of budget classification;
68.6. the column "date of signature of the Treaty (URdd.mm. yyyy)" indicate the date (yyyy. URdd.mm.), which signed the loan agreement;
68.7. the column "repayment term (URdd.mm. yyyy)" indicates the last loan repayment date (yyyy. URdd.mm.);
68.8. ' the loan agreement amount (Ls) "indicates that the loan agreement in the amount of the contract. If the loan is issued in foreign currency, the conversion of amounts in LCY of the contract by the Bank of Latvia exchange rate on the last day of the reporting period;
42.8. data indicate the beginning of the reporting period as follows: 68.9.1. the column "gross" indicates the item's book value at the beginning of the year;
68.9.2. box "provision created" indicates the beginning of the accounting period accruals created unsafe loans;
68.9.3. the column "NET (1-2)" indicates a net present value of the items, which is calculated by subtracting from the gross value of the stocks, and it created is equal to the balance sheet;
68.10. box "transactions (+, –)" indicate the loan issuance (increase – positive number) or loan repayment (decrease – negative number) that has occurred or will occur in the money business, irrespective of the receipt or payment of money;
68.11. ' initial recognition (+)/disposals (–) indicates the counting results found in surplus (+) or deficit (-), not a listing of loan sampling accounting (+) and delete the loan without money transaction, a copy of ();
No 68.12. the column "no consideration received (+) (-)/nodots" indicates no consideration received or transferred loans and cognition section provides information broken down by institutional sector classification according to laws and regulations;
68.13. under "transfers between account levels (+, –)": 68.13.1. loan transfer between long-term and short-term account levels. The total amount of data is always zero;
68.13.2. transfer to another account level, providing an explanation, the report on an account level or from any account level moved loan;
No 68.14. the column "savings assets" indicates the period in a savings account for the increase (-) or 2334 decrease (+);
68.15. accounting principles the description indicates unsafe (doubtful) requirements create accrual basis and in suitable volumes calculation method.
69. the form 8-AV "review of deferred expenditure and advance payments" (annex 13): 69.1. indicates the next period expenses and advance payments according to: 69.1.1. the laws and institutions of the budget accounting chart of accounts established in 1180, 1280, 1380, 2180, 2400 and 2570 account group level, detailing the data to account number;
69.1.2. data indicates the following accounts by institutional sectors classification code in accordance with the laws and regulations in the field of classification: 69.1.2.1. S130000 classification of the sector in full;
69.1.2.2. S110000, S120000, S140000 the pie and S150000 amount of data;
69.1.2.3. S120000 data of the sector;
EB 69.2. ' at the beginning of the period (net) "specifies the data for the net balance of the account at the beginning of the reporting period. Data is consistent with the previous accounting period in the box "at the end of the reporting period (net)";
69.3. "at the end of the reporting period (gross)" indicates the account balance (gross) at the end of the reporting period, according to the accounting records;
69.4. the column "savings assets" indicates create unsafe stocks advances at the beginning of the reporting period and at the end of the reporting period, the increase in (estimated savings) and decrease (off stocks) during the reporting period;
69.5. the columns ' at the end of the reporting period (net) (1-5) "data are identical to the boxes at the end of the reporting period" (gross) "and" savings assets: at the end of the reporting period "in the margin;
72.2. in explanation of the report provides information on:

69.6.1. advance payment of the object (the target), and the gross amount (in LCY) at the end of the year: 69.6.1.1. advance payments for a single object (target) up to 1000 lats in total to provide information as objects (targets) giving "advance payments to $1,000";
69.6.1.2. advance payments for a single object (target) according to the economic nature of over 1000 lats provides information about each object (target) and the amount of dollars;
69.6.2. other deferred expenses and transactions listed: 69.6.2.1. of the rest deferred expenditure transactions up to 1000 lats provides information total amount, specifying the nature of the transaction "prepaid expenses up to $1,000";
69.6.2.2. for the rest of the deferred expenditure transactions over 1000 lats provides information about each transaction (targets) according to the economic nature and its amount in LCY.
70. Form 8-1 "overview of the customer (requirements)" (annex 14): 70.1 points balances net value requirement, calculated by deducting from the gross book value stocks created unsafe requirements according to regulations laid down in the budgetary accounting chart of accounts in the account group 2300 level, detailing the data to account number: 70.1.1. data indicates the following accounts by institutional sectors classification code in accordance with the laws and regulations in the field of classification: 70.1.1.1. S130000 classification of the sector in full;
70.1.1.2. S110000, S120000, S140000 the pie and S150000 amount of data;
70.1.1.3. S120000 data of the sector;
70.2. the column "at the beginning of the period (net)" specifies the data for the net balance of the account at the beginning of the reporting period. Data is consistent with the previous accounting period in the box ' at the end of the reporting period (net) (1-5). ";
70.3. "at the end of the reporting period (gross)" indicates the account balance (gross) according to the accounting records;
43.7. the column "savings assets" refers to account 2330 (except account 2334) records – created the unsafe stocks reporting requirements at the beginning of the period and at the end of the reporting period, the increase in (estimated savings) and decrease (off stocks) during the reporting period;
70.5. the columns ' at the end of the reporting period (net) (1-5) "data are identical to the boxes at the end of the reporting period" (gross) "and" savings assets: at the end of the reporting period (2. + 3. + 4.) "in the margin;
70.6. real estate tax administering authority the explanatory note to the report provides information on: 70.6.1. real estate tax receivables according to the distribution of the time (up to one year, one to two years, three to five years more than five years);
70.6.2. the relief granted in the year under review (a type of relief, giving particular preference description, size and amount).
71. Form 8-2 "review of creditors (liabilities)" (annex 15): 71.1 points on the remaining balance of the liability according to the legislation in the field of budgetary accounting chart of accounts set the 5000 account group level, detailing the data to account number;
71.2. data indicates the following accounts by institutional sectors classification code in accordance with the laws and regulations in the field of classification: 71.2.1. S130000 classification of the sector in full;
71.2.2. S110000, S120000, S140000 the pie and S150000 amount of data;
71.2.3. S120000 data of the sector;
71.3. the report provides information on the clarification of: 71.3.1. other deferred income and the amount of items in dollars;
71.3.2. long-term accrued liabilities transactions and the amount in LCY.
72. Form 9-1 "overview of loans" (annex 16): 72.1. specify information about borrowing (including financial lease, leasing) according to the regulations laid down in the budgetary accounting chart of accounts, and 5814 5110 and 5200 5191 account group listed in the levels of funding sources;
72.2. the column "code" are classified in the loans according to the following codes: 01 – financial stabilisation loan; 02-financial leasing, leasing; 03 – European Union loan co-financed projects implementation; 04 – loan for different purposes (code shall apply to the classification of the loan for which the borrowing contract and EU co-financed projects and other purposes and it is not possible to classify codes 03 or 09); 09 – other loans;
72.3. the column "lender" indicates a credit (credit's) name. If debt financing source is the international financial institution's loan and lender is the Treasury, this box indicates both the lender's name and the source of funding;
72.4. under "Institutional sector classification code" indicates the counterparty institutional units belonging to the institutional sector classification according to laws and regulations;
72.5. box "target" indicates a loan specified in the loan agreement. If the funding source is the financial rent (leasing), under "purpose" indicates "the financial rent (leasing)";
72.6 at. the column "date of signature of the Treaty (URdd.mm. yyyy)" indicate the date (yyyy. URdd.mm.), which signed the loan agreement;
72.7. the column "repayment term (URdd.mm. yyyy)" indicate the loan agreement date (yyyy. URdd.mm.), to which the repayment of the loan to the lender;
72.8. the column "%" is applied to the loan interest rates: fixed, variable or non-interest-bearing;
45.3. the column "currency sign" the common currency in a designation, issued the loan;
72.10. the column "loan agreement" indicate the loan contract (Agreement) of the loan amount in LCY. If the loan was issued in foreign currency, the conversion of dollars made by the Bank of Latvia the official exchange rate on the last day of the reporting period;
72.11. "total" column indicates the total loan change from the date of entry into force of the Treaty, the end of the reporting period;
72.12. columns "reporting period" indicate the loan changes during the reporting period – during the year;
72.13. the column "changes, other than transactions (+, –)" indicate the transactions that have taken place without the use of the funds: 72.13.1. finance lease (leasing) receipt;
72.13.2. reinvestment;
72.13.3. principal amount of the loan increase, if not in accordance with contract cost money, but pay the Bills;
72.13.4. principal reduction loan, repayment in accordance with the Treaty, if another institution;
72.14. explanation of the report provides detailed information about the column "changes, other than transactions (+, –)" specified data, specifying the description of the transaction and amount in LCY.
73. Form No 9-2 "statement of guarantee" (annex 17): 73.1. specify information about bail: 73.1.1. included in the zembilanc of the item;
73.1.2. you shall reimburse the guarantor;
73.2. guarantees at the same time can be grouped according to the lender, the borrower and the currency objective;
73.3. the column "tracking account": 73.3.1. zembilanc item of the guarantees – code 9560;
73.3.2. a guarantee of repayment of the guarantor and included in liabilities, according to the account number of the obligations, which lists such obligations;
45.6. the column "lender" indicates the guaranteed loan (credit) issuing;
73.5. "Institutional sector classification code" indicates the counterparty institutional sector classification code according to the laws and regulations in the field of classification;
73.6. box "target" indicates the guarantee laid down in the Treaty, the purpose of the loan;
45.8. the column "borrower" indicate the loan recipient's legal name. If the beneficiary is an individual guarantee, "individual";
73.8. the column "date of signature of the Treaty (URdd.mm. yyyy)" indicate the date of signature of the Treaty of guarantee (URdd.mm. yyyy). When you group indicates the first date of the contract;
73.9. the column "repayment term (URdd.mm. yyyy)" indicates the guaranteed loan repayment period in accordance with the contract of guarantee (URdd.mm. yyyy). Group specifies the last repayment period, which is a group of contracts;
73.10. the column "currency sign" indicates its common currency sign, which provides a guarantee;
73.11. the column "the guarantee" indicates the amount of total loans in the amount of the loan. Group specifies the guaranteed amount from the total amount of the loan;
73.12. the column "guaranteed loan amount" indicates the total amount of the loan in accordance with the Treaty. Organizing the Group's total loan amount;
73.13. If issued guarantee in foreign currency, the conversion of amounts in LCY of the contract by the Bank of Latvia the official exchange rate on the last day of the reporting period;
73.14. "total" column indicates the total guaranteed loan changes from the date of signing of the contract until the end of the reporting period;
73.15. columns "reporting period" indicates the guaranteed loan modifications in the reporting period;
73.16. the column "changes, other than transactions (+, –)" indicates the guaranteed loan changes which have taken place without the use of funds, including the updating of the balance and loan repayment.
74. (form 2) "review of the implementation of the budget (annex 18): 74.1. the report prepared following budget types: General 74.1.1.;
74.1.2. special budget;
74.1.3. donations and gifts;
74.1.4. other budget funds;
74.2. public authorities shall draw up a report on:

74.2.1. General and special budget implementation, of the authority and for each program (subprogram) in accordance with the law on State budget for the financial year (if the law on the State budget for the financial year is not specific (sub), which was included in the law on the State budget for the previous financial year, the reference year include comparative information for these programs (sub) the performance of the previous year, according to the law on State budget for the previous financial year). Revenue and expenditure indicates the breakdown of the economic categories, finance indicated in full according to the legislation in the area of budget classifications;
74.2.2. donations and gifts: 74.2.2.1. indicate the section of revenue and financing – total body in full according to the legislation in the area of budget classifications;
74.2.2.2. specify expense section-each function and sub, indicating the economic categories of expenditure in full according to the legislation in the area of budget classifications;
74.2.3. local reports on the implementation of the general budget and special donations and gifts and fill in: 74.2.3.1. revenue and finance section – total municipality in full according to the legislation in the area of budget classifications;
74.2.3.2. the expenditure section – each function and sub under the laws and regulations in the field of the budget classification, indicating the economic categories of expenditure in full according to the legislation in the area of budget classifications;
46.2. the State budget authorities: 74.3.1. line "program" indicates the name of the program under the law on national budget for the financial year to the name specified. Under the "code" indicates the corresponding program code;
74.3.2. the line "Subprogramme" sub-programmes indicate name according to the law on the State budget for the financial year to the name specified. Under the "code" indicates the corresponding sub code;
74.4. line "budget build" indicates the appropriate budget type: General, special budget, donations and gifts, other features of the budget. Under the "code" indicates the corresponding budget code: 1-, 2-General budget, special donations and gifts – 3, 4 – another budget funds;
46.3. the line, "the Government" in the category of functional point of budget expenditure classification code according to the full name of the Government functions: 74.5.1. under "code" indicates the function code of the Government according to laws and regulations in the field of the budget;
74.5.2. local government function indicates the section "II. Total expenditure" and does not indicate to the General section of the form;
74.6. the column "law/plan year": 74.6.1. the State budget authorities – the law on the State budget for the financial year, the set of indicators;
74.6.2. local – in accordance with the binding provisions of the municipal budget approved indicators;
74.7 at. "Act/plan approved" indicates the initially approved budget for the financial year/plan;
46.5. the column "plan with changes" indicates current at the end of the year (adjusted) plan: 74.8.1. State budget institutions amendments made in accordance with the Cabinet's orders, orders of the Minister of finance and the law on national budget for the financial year;
74.8.2. local government at the end of the year specified in the plan;
74.9. the column "plan in the year," the State budget authorities indicate the approved estimates for the reference year data. Authorities do not fill in this field;
74.10. "budget" is the current and the previous reporting period, data on the implementation of the budget at the cash flows according to the revenue and expenditure for economic and functional categories and classification according to the laws and regulations of the budget classification;
74.11. the column "execution on an accrual basis" indicates the current and the previous reporting period, data on the implementation of the budget on an accrual basis in accordance with the laws and institutions of the budget accounting revenue and expenditure laid down the basic principles of recognition of revenue and expenditure, economic and functional categories, as well as the classification of funding according to the laws and regulations of the budget classification. Box the sixth, seventh and eighth account of revenue and expenditure of the group according to the legislation in the field of accounting chart of accounts;
74.12. implementation of the budget for the reporting period indicate the breakdown of the institutional sector according to the laws and regulations in the field of budget classification except: 74.12.1. taxes and fees indicated in the box "total (8 + 12 + 13 + 14.) ', not broken down by institutional sector;
74.12.2. row "III. excess of revenues (+), deficit (-) (I-II)" does not fill in the from column 5 to 14. aisle;
sections 74.13. "IV. Financing" data is the same with the opposite sign in the section "the revenue surplus (+), deficit (-) (I-II)";
74.14. "IV. Financing" column in the "execution on an accrual basis" complete according to the laws and regulations in the field of classification of funding;
74.15. public authorities, from the State budget in part derived public persons, not the budget-funded institutions and the local authorities, in preparing the report on the performance of other budget: 74.15.1. identifies each received different budget sources (fill in the revenue, expenditure and financing section);
74.15.2. in the line "other information": 74.15.2.1. name of the authority which received the funds;
74.15.2.2. objectives, the implementation of which funds were received;
74.15.2.3. If the funds received from the State budget authorities – the account number from which received or credited;
74.15.3. local does not fill in the data in the column "law/plan year: Act/plan confirmed", "Act/plan year: plan with changes" and the "plan year" in the statement;
74.16. the budget of the other features that is in trust authority (such as a contest, or a security, the security of the elections, the security, nursing homes retirement living, forfeited funds from detained persons and for property disposal proceeds of criminal and administrative offences cases to judicial decision, prisoners and other persons personal money), another budget execution report indicates;
74.17. public authorities: 74.17.1. the budgetary implementation reports shall be prepared according to the instructions of the Cabinet of the procedures laid down;
74.17.2. in addition, provides information about the current balance at the beginning of the reporting period and at the end of the reporting period and closed budget allocations. The budgetary implementation reports shall be prepared according to the law on the State budget of the preceding financial year and the prescribed breakdown;
74.18. review shall be accompanied by an explanation of revenue under the "municipal budget received transfer of maintenance expenditure from the State budget and municipal budgets expenditure capital received in transference and mērķdotācij from the State budget a" specified data that is specified in the collation of certificates for mutual settlements between the General Government sector partners. Explanation indicates information about the business partner (name), the account from which the funds are received and the amounts received from one checking account during the year.
75. Form No 2-DI "overview of the various revenue and expenditure" (annex 19) specifies the various revenue and expenditure: 75.1. According to regulations laid down in the budgetary accounting chart of accounts in the account groups 8000 level, detailing the data to account number;
75.2. the breakdown of the budget;
75.3. the report provides information on the explanation of account level listed 8699 8599 and transactions and the amount in LCY.
76. in Form No. 22 "the list" (annex 20) specify information for the authorities: 76.1. prepared the annual report;
76.2. which financial information the consolidated annual report shall summarise the Ministry, Central State authority or local government.
77. Form 3-1 "overview of the number of posts and expenditure plans of the consideration of the implementation of the approved institutions" (annex 21): 77.1. a review completed national budgetary authorities according to the law on State budget for those programmes (programmes);
77.2. number of posts in the table of the annual plan shall be completed in accordance with the approved posts list, drawn up according to the budget request, in accordance with the classifier of professions and regulations that determine the status of the position;
77.3. the actual number of posts actually filled-in according to the indicate the posts;
77.4. the actual number of posts at the beginning of the reporting period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
77.5. report section "1. Authorities and posts" number of posts in the table of the annual plan shall be completed in accordance with the approved posts lists. The average number of posts during the reporting period is calculated by adding the actual number on the first of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;

section 77.6 "2. Remuneration" complete according to the legislation in the field of budgetary classification expenditure set out classification categories;
77.7. ' approved estimates year "indicates the State budget programme (sub) those specified;
77.8. remuneration paid from donations and donations of funds, the report indicates.
78. Form 3-3 "review of posts and the number of students plan and expenses reimbursement of the implementation of the approved boarding school, boarding school, sanatorium type in special boarding school and social adjustment education" (annex 22): 78.1. report completed by the Ministry of education and science and its subordinated to national budgetary authorities-boarding schools, sanatorium-type boarding schools, special boarding schools and social institutions – adjustment of education according to the law on State budget for those programmes (programmes);
78.2. number of posts in the table of the annual plan shall be completed in accordance with the approved posts list, drawn up according to the budget request, in accordance with the classifier of professions and regulations that determine the status of the position;
78.3. the actual number of posts actually filled-in according to the indicate the posts;
78.4 row "students ' food, the number of man/days" data calculation: 78.4.1. under "annual plan": the number of students multiplied by the estimated average one catering students the number of days in the year;
78.4.2. the column "average reporting period"-the sum of the actual number of students each day at the beginning of the reporting period, according to the Authority's operational records;
78.5. line "feeding (Ls)" indicate the following data: 78.5.1. under "annual plan" – the national budget in the financial year of the authority planned spending;
78.5.2. the column "average reporting period" – the average expenditure per student a year catering;
78.6. line "training body over the number who do not have parents or their dependants" completed in accordance with approved records list of institutions;
78.7. lines ", giving students and clothing allowance ($)" in the column "annual plan" indicates the national budget in the financial year of the authority planned spending;
78.8. "teaching staff" and "other employees" table of the annual plan shall be completed in accordance with the approved list of posts;
78.9. the average number of posts during the reporting period is calculated by adding the actual number on the first of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
78.10. actual number at the beginning of the reporting period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
78.11. ' 2. Remuneration ' fills in the appropriate legislation in the area of budget classification of expenditure set out in the classification category;
78.12. ' approved estimates year "indicates the State budget programme (sub) those specified;
78.13. remuneration paid from donations and donations of funds, the report indicates.
79. Form 3-5 "review of the number of posts and the implementation of expenditure in the approved estimates for the remuneration of the Executive health care institutions" (Annex 23): 79.1. the report fills in the Ministry of health and its subordinated to national health care budget authority according to the law on State budget for those programmes (programmes);
79.2. the number of posts in the table of the annual plan shall be completed in accordance with the list of posts authorized, prepared in accordance with the budget request, in accordance with the classifier of professions and regulations that determine the status of the position;
79.3. the actual number of posts actually filled-in according to the indicate posts. The actual number at the beginning of the reporting period and at the end of the reporting period includes persons who are temporarily absent sick, vacation, business trip, vacation or other reasons.
49.3. the average number of posts during the reporting period is calculated by adding the actual number on the first of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
49.4. "physicians (odds), including the key doctors and dentists", the line "the average medical staff", the line "the latest medical personnel", "civil servants" and the line "other staff" table of the annual plan shall be completed in accordance with the approved list of posts;
79.6. "number of Days" data calculation: 79.6.1. under "annual plan" – multiplying the projected number of beds with an average occupancy of beds a year (taking into account actual usage in previous financial years);
79.6.2. box "is actually the beginning of the reporting period:"-the sum of the actual number of patients each day at the beginning of the reporting period, according to the Authority's operational records;
79.6.3. the column "in fact: at the end of the reporting period"-the sum of the actual number of patients for each reference period at the end of the day according to the institution's operational records;
79.7. ' 2. Remuneration ' fills in the appropriate legislation in the area of budget classification of expenditure set out in the classification category;
79.8. the column "approved estimates year" indicates the State budget programme (sub) those specified;
79.9. the consideration which paid from donations and donations of funds, the report indicates.
80. Accounting principles described by the following sections: 80.1. financial reporting guidelines. The guidelines specify the following information: 80.1.1. legislation under which the report is prepared;
80.1.2. period covered by the report;
80.1.3. reporting currency used;
80.1.4. changes in accounting principles (describes the changes in the accounting principles have been taken, if any. Description shall include a detailed description of the changes, stating the reasons);
80.1.5. the application of estimates;
80.1.6. changes in the estimates;
80.1.7. consolidation principles (describes what transactions between existing institutions subordinated to off, creating a consolidated financial statement);
80.1.8. foreign currency exchange;
80.2. significant accounting principles. The summary provides a description of accounting, depreciation, impairment or other accounting principles on the following sections: 80.2.1. intangible assets, including depreciation, impairment and provision of unsafe advances the principles and methods of calculation;
80.2.2. assets, including depreciation, impairment and provision of unsafe advances the principles and methods of calculation;
80.2.3. participation in the capital of the Corporation, including the impairment calculation methods;
80.2.4. other financial assets, including loans and long-term requirements, available for sale financial assets;
80.2.5. stocks, including evaluation methods;
80.2.6. the requirements, including the provision of unsafe establishing basic principles and requirements calculation methods;
80.2.7. prepaid expenses;
80.2.8. cash and cash equivalents;
80.2.9. accruals, the calculation methods and principles;
80.2.10. accrued liabilities, their calculation methods and principles;
80.2.11. loans;
80.2.12. finance lease (leasing);
80.2.13. deferred revenue;
80.2.14. revenue recognition, including tax income, grants, provision of services, foreign financial assistance received, donations and gifts;
80.2.15. share capital increase, if it does not explain other accounting principles;
80.2.16. contingent liabilities;
80.2.17. events after the balance sheet date.
VII. Account balance and national budget allocations, mērķdotācij and transference of 81. comparing annual report carried out at the time of account balances and transactions with counterparties on the last date of the reporting period.
82. This chapter applies to the comparison between the General Government sector (except for the controlled and financed merchants) counterparties.
83. This chapter shall not apply to public finance balance in comparison with regard to liabilities and claims against national budget.
84. The comparison shall be made electronically using e-statements: 84.1. the following account balances at the end of the reporting period (form No. 8_SAL "the Act on mutual comparison of the balance between the General Government sector partners") (24): 84.1.1. the requirements under the legislation budget accounting chart of accounts laid down in 1330, 2310, 2320, 1360, 2341, 2350 2390 2360, 2539, and account group level;
84.1.2. prepaid expenses and advances for services according to the laws and regulations of the budget accounting chart of accounts laid down in 2400 account group level;
84.1.3. obligations in accordance with the regulations laid down in the budgetary accounting chart of accounts in the 5100, 5200, 5300, 5400 (except 5425), 5500, 5800 and 5900 account groups and real estate tax liability (5729 NINE);

52.3. transactions in the reporting period, Government subsidies and grants, mērķdotācij, transfer payments (hereinafter referred to as the mutual settlement of accounts) (form No. 2_SAL "the Act on mutual settlement collation between the General Government sector partners") (annex 25).
85. At the latest by the accounting period following February 1, "X" body enter and sign the e-statements compare certificates information: 85.1. the requirement for the next period expenses and advance payments for services account balances;
85.2. for the reporting period the State budget subsidies and grants, mērķdotācij, transfer payment and settlement between transfers.
86. After the "X" comparison of cognition of the authority signing the counterparty – "Y" body – with e-report receives information via email about completing the comparison statement. Business partner at the same time keep up with e-statements comparing cognitive.
87. within 10 days of receipt of the information in the email business partner – "Y" authority-enter e-statements, information about the vendor and received Government grants, mērķdotācij, transfers or mutual funds.
88. the balance and the transactions carried out during the year of e-statements of mutual reconciliation completes on March 1.
89. the balance or transactions are coordinated, if the difference is greater than one lat (rounding).
90. "the Act of form 8_SAL for mutual comparison of the balance between the General Government sector partners" (annex 24) preparation: 90.1. (A) the aisle and aisle 1. data fill in "X" body, which is a requirement, the next period expenses or advance payment for the services of the balance at the end of the reporting period, indicating the number of accounts and the amount of dollars;
90.2. (B) aisle and aisle 2 data fills the "Y" authority which has a balance of liabilities at the end of the reporting period, indicating the number of accounts and the amount of dollars;
90.3. the columns ' in the case of non-compliance/explanation "specifies the supporting documents (date, number, amount);
90.4. the balance shall be deemed agreed if the expenditure or revenue is recognised. In box a and box b. account groups legend (6000/7000), column 1 and 2 without specifying the amount.
91. Form No 2_SAL "the Act on mutual settlement collation between the General Government sector partners" (annex 25) preparation: 91.1. columns "code" and "the Ministry programs/sub code" indicates the Ministry, Central Government institutions and programs code (sub) code according to the law on State budget for the financial year;
91.2. the column "name" indicates the name: 91.2.1. (sub) title according to the law on State budget for the financial year;
91.2.2. text "between institutions", if the review period is made transfer charges for mutual funds that do not have this 91.2.1. of the rules referred to in the transaction;
91.3.1, 2, and 3. the box fills the body carrying out the subsidies and grants, mērķdotācij and transfer the remittance;
91.4.4, 5 and 6 box fills the body which receives subsidies and grants, mērķdotācij and transfer payments;
56.9. the column "affirmation (yes/no)" mutual settlement recipient certify that funds are received and used for intended purpose and legislation. Proof of each entry, with the word "is", if the means spent for appropriate purposes and in the form prescribed in the legislation, or the word "not", if the funds are not spent according to purpose;
91.6. columns "in the case of non-compliance: the explanation" specifies the supporting documents (date, number, amount).
VIII. Information System "the national budget and local budget report" using E-statements 92 users is: 57.2. ministries, Central and local public authorities (hereinafter referred to as the customer), you submit and sign the consolidated accounts;
budgetary authority, 92.2. the State budget financed partly derived public persons and a budget funded institutions (except the national security law that State security bodies), which prepare, check and sign the report;
92.3. Auditors that the data that gives messages or opinions, granted the status "verified" or "consistent".
93. the user e-reporting application to use the Treasury's homepage on the internet.
94. the user reviews for the electronic signature (accept) or data used for the approval of the Treasury e-Services Portal.
95. For the users who will use the application for e-statements in paper form (two copies) or electronic document submitted by: 95.1. client-1. (26);
95.2. Auditors-2. application (Annex 27).
96. For the user – authorities responsible employees (head of institution) who will accept reports (signature), submitted to the Treasury application for e-statement to accept the use of electronic (3.) (28).
97. the report shall be signed or accepted using the Treasury issued authentication tools – user name, permanent password and code card code number calculator. Auditors confirm the data using the Treasury issued authentication tools or accredited in Latvia trusted certification service provider deliver secure electronic signature (hereinafter referred to as the secure electronic signature).
98. The documents that accompanied the report, signed with a secure electronic signature.
99. The client or an auditor in completing application 1 and 2, can empower users to use e-reports the following access modes: 99.1. "drive"-the user may prepare reports, carry out inspections and submit reports for signature;
99.2. "see" – the user can request a review of the information to make data viewing and selection;
99.3. "Auditors", an auditor can confirm as one of a set of annual accounts data, on which the opinion has been given, or approve data reports that edits and updates since the opinion. You can view reports and perform data selection.
100. According to 1 and 2, the information contained in the application for the institutions involved in the consolidation the Treasury added the user to the Group: 100.1. "Executive"-take-consolidation of accounts (institutions that report consolidates data);
100.2. "a user with the caption" – reports and sign it as a responsible financial officer;
100.3. "user" – preliminary data;
100.4. "the Viewer"-view of an auditor-prepared and signed data and assign the status "verified" or "consistent" with the Treasury issued authentication tools or secure electronic signature;
100.5. "Viewer" — view the reports according to the requested amount.
101. The provisions referred to in paragraph 100. detailed description of the available group Treasury website on the internet.
102. In the application, specifying a user status, select one of the following statuses: 102.1. "new" – If creating a new user;
102.2. "delete"-If the user cancelled the rights granted to e-statements.
102.3. "block" – If a user on a lasting basis to revoke the privileges assigned to e-statements.
102.4. "active"-if restore blocked user rights.
103. The Treasury upon receipt of an application, within five working days of the registered user of the e-statement and assigns authentication tools. E-authentication tools – accounts user name and password first, Treasury sent to the email address provided.
104. The authentication tools are undisclosed information that is known only to the user. The user is responsible for maintaining this information and operations carried out on behalf of the user using the authentication tools.
105. Authentication tool – user number or name — may be disclosed only to the Treasury employee who performs user identification for u.s. phone support service.
106. as soon as the user has informed the Treasury of any confidentiality breach of authentication tools, the Treasury takes steps to prevent future authentication tools for access to e-statements. While the Treasury it is not announced, the Treasury is not responsible for such unauthorized use of the authentication.
107. The Treasury is entitled to block the user authentication tools, if it suspects that the authentication tools have become known to unauthorized person, or has reason to believe that the authentication tools used unlawfully.
108. If the rules referred to in paragraph 104 of the undisclosed information has become known (or suspected that it has become known) to a third party, the user shall immediately notify the Treasury through the internet home page of the U.S. phone support service specified in phone number. The Treasury immediately blocks the Treasury provided user authentication tools.
109. If the Treasury that rule 108, paragraph in the order is locked by user authentication tools, approach Treasury remoting services are blocked until the Treasury, based on the client application, the user is issued a new authentication tools.

110. The Treasury user authentication tools blocks if the user three times in error, entering permanent password, code, card identification code, or code calculator code. To restore access to e-statements or electronic acceptance of the report, user: 110.1. by telephone on the Treasury website internet service in u.s. phone support phone number contact the Treasury or Treasury submitted an application for the renewal of access if the user as the authentication tool is a specific user name or number, permanent password and code card;
110.2. The Treasury submitted an application for the renewal of access if the user as an authentication tool is set to the user's number and the code calculator.
111. The Treasury, that rule 110, paragraph in the order you receive a user request for telephone access, restore, perform user identification, renewed or new approach sends the initial password to this provision the application referred to in paragraph 95 contains the e-mail address of the user, but when you receive a written application for renewal of user access, access and restore, if necessary, issue a new initial password for the client's authorized person. If you change any of the data contained in the application, the customer shall submit an application for a change.
112. Ministries and central authorities 1. application updates each year up to December 20.
113. each customer's application is in force until the day the Treasury recorded a new application.
114. the customer using the e-mail statements, is responsible for: 114.1. accuracy of the information contained in the application and accuracy, as well as the timeliness of the submission of the change and perfection;
114.2. the obligations set out in these terms and conditions;
114.3. Introduction to e-statement user manual;
e-statements 114.4 entered reports accuracy, completeness and compliance with the legislation in the field of accounting and reporting requirements;
114.5. any illegal activity, bad or no attention, taking the risk of accident.
115. If the user at the time the application is submitted, the Treasury issued authentication tools other Treasury remoting services, the user's identification exercises previously granted authentication tools.
116. Provision of e-statements will begin when the Treasury sent or issued by the client's authorized person authentication tools. The customer has the right at any time to discontinue the use of the e-statement notification in writing to the State Treasury. The Treasury stopped e-statement service no later than three working days after receipt of the customer's written application.
117. The Treasury e-reports record user actions and, if necessary, use the records user actions demonstrate.
118. The State Treasury shall take measures to prevent the unauthorized use of the e-review. The Treasury provides e-review solution that protects user-entered information against unauthorized access, and a technological solution that securely protect information during its transmission networks.
119. On the e-statements of changes and additions to the State Treasury shall inform the user of the e-review Web site. All statements made in this website should be considered the official Treasury reports.
120. The Treasury is not responsible for the damages that the customer or user from using e-statements, user activities or unlawful third party unlawful acts (except when the Treasury has not taken sufficient measures in e-reporting unauthorized use provision) to an authentication tool locking moment under this provision of the order referred to in paragraph 106, as well as interference and another from the Treasury of the independent interference or obstacles.
121. Stopping the use of the e-statement user code issued card and code calculator puts the Treasury.
122. The Treasury provides to the customer or auditors informative e-report u.s. phone support. That u.s. phone support is provided to the Treasury on weekdays during business hours by calling on the Treasury website internet service in u.s. phone support phone number.
123. Client provides its users support e-review.
124. the form of electronic data exchange file format describes the creation of reports laid down in the terms of the Cabinet of Ministers reporting, and updating is ensured by the Treasury. Treasury forms in electronic format description published the Treasury website on the internet, as well as provide a reporting system in a test environment accounting software developers.
125. The Treasury provides e-statements regulations appropriate report form.
126. the customer using the e-mail statements, prepare, and submit to the State examination in law in the area of reporting certain statements according to e-statements available forms.
127. the management report, the accounting principle of order description, certification of the financial statements of the information given in the report of the truth and explanations upload e-statements as electronic documents signed with a secure electronic signature.
128. Technical problems or in case of emergency due to the loss of financial resources at risk, the Treasury may refuse or suspend your access to the e-statements until further notice, the Treasury website on the internet. If e-reports are not available to the Treasury due to technical problems, the Treasury put the statement to the Treasury website on the internet.
129. E-statement user guide available on the Treasury website on the internet.
130. In a situation in which the e-statements does not provide reporting to working more than eight hours in a row (hereinafter referred to as the technical problem situation), the client, worked out with the State, submit execution statements in the following order: 130.1. the report file to the Treasury within the data exchange format using external media (compact disc (CD) matrix, Flash) and signed client prepare statements in paper form;
130.2. the institutions (the first signature right customer representatives) with a secure electronic signature in a signed report file format set by the Treasury sent to e-mail kase@kase.gov.lv or submit via external media (compact disc (CD) matrix, Flash).
131. E-statements provide data between verification of compliance with the appropriate regulations and the budgetary authorities in the field of accounting classification.
132. After checking the report shall be signed by the responsible financial officer, review the status granted to a "signature".
133. a review of the Authority's Manager of signature, using the authentication tools and electronic treasury services portal.
134. The client or user, checking and accepting institution reports, assign status: 134.1. "signed, accepted" if reports the data given are correct and are listed and specified under the legislation budget accounting and reporting;
134.2. "return to editing", if the statements specified data is not listed correctly, and that the mutual and according to the laws and regulations of the budget accounting and reporting.
135. Auditors: 135.1. If you do not confirm the data, which will give an opinion or report, awarded the status "released to fix" and open accounts;
135.2. to confirm the data on which the report or opinion, uses the authentication tools. After data validation e-statements is granted the status "verified" or "consistent".
136. The Treasury, taking statements, grant them status: 136.1. "accepted" if reports indicate data are correct and are listed and specified under the legislation budget accounting and reporting;
136.2. "return to editing", if the discrepancy in the data and the data is not listed and specified under the legislation budget accounting and reporting.
137. The client and the user is obliged to follow up on the report status change to e-statements and immediately make corrections and clarifications reports if they assigned this provision or 134.2.136.2. status referred to.
IX. Closing questions 138. Be declared unenforceable in the Cabinet of Ministers of 20 October 2009 Regulation No 1193 "reporting arrangements" (Latvian journal, 2009, no. 168). 
139. The first annual report prepared in accordance with these rules and provides for the year 2010.
140. In preparing the report 2010:140.1. form No 2 "review of the implementation of the budget" does not fill in the 5, 6, 7, 8, 9, 10, 11, 12, 13 and 14. Data on the implementation of the budget during the reporting period indicated in box 4 of the '' budget implementation: reporting period: total (8 + 12 + 13 + 14.) ";
140.2. the form No. 5 "intangible investment and statement of changes in fixed assets" does not fill in the section ' cognition On no consideration received/transferred to long-term non-financial assets '' and provide explanations for the report on the transaction, the person and the amount of the transaction;
140.3. the form 6 "stock changes" does not fill in the section On "cognition without consideration received/transferred inventory";

140.4. in form No. 7-1 participation in the capital of a capital company "changes" does not fill in the section On "cognition without consideration received/transferred financial assets";
140.5. form No 7-3 "general statement of changes in financial investment" does not fill in the section On "cognition without consideration received/transferred financial assets";
140.6. in form No. 7-4 "financial investment securities changes" does not fill in the section On "cognition without consideration received/transferred financial assets";
140.7. form No 7-5 "loan modifications" does not fill in the section On "cognition without consideration received/transferred financial assets".
141. This provision, 60.10 and 58.8.74.17.1. of the instructions referred to the Cabinet of Ministers issued up to December 1, 2010.
142. This rule 26 and 28 referred to in the annex shall be submitted within one month of the entry into force of the provisions.
143.27. These provisions referred to in the annex to the application: 143.1. sworn auditors or certified auditor commercial companies lodged within one month after the conclusion of the contract with the audited entity;
143.2. State control shall be submitted before 20 December 2010.
Prime Minister v. dombrovsky Finance Minister e. Repše annex 1 Cabinet of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 2 Cabinet of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 3 of the Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 4 of the Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 5 Cabinet of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 6 The Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 7 Cabinet of 17 august 2010 regulations No 777 Finance Minister e. Repše Annex 8 of the Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše Annex 9 of the Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 10 of the Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 11 of the Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister E. Repše annex 12. Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 13 of the Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 14. Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 15. Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše Annex 16. Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše 17. attachment Cabinet 2010 august 17. Regulation No 777 Finance Minister e. Repše annex 18. Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 19. Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše 20. Annex to the Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 21. Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 22 Cabinet of 17 august 2010 regulations No 777 Finance Minister e. Repše 23. attachment Cabinet 17 august 2010 regulations No 777 Finance Minister e. Repše annex 24. Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše 25. Annex to the Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 26. Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše Annex 27. Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Repše annex 28. Cabinet of Ministers of 17 august 2010 regulations No 777 Finance Minister e. Morgan