Financial and capital market Commission, the provisions of regulations No 100 in Riga, 29 March 2010 (pr. 12. p. 2)
Payment institutions and the regulatory requirements of the transaction reporting regulations Issued in accordance with the provisions of the payment Services Act 34. Article 38 of the second, the first paragraph of article 1 and article 48 i. General questions 1. "payment authority regulatory requirements and reporting regulations regulations" (hereinafter the regulations) defines the assets under payment authority, in addition to the payment services in other types of commercial activities, may invest from payment service users or other payment service provider has received the money If the end of the following working day after the date of receipt of this money, it is not yet credited to beneficiary's account or sent to another payment service provider. The rules define the payment institution's own funds, as well as the procedure of the calculation of the financial and capital market Commission (hereinafter the Commission) submit reporting and submission procedures.
2. The rules are binding on the Republic of Latvia authorized payment institutions.
3. the terms used in the rules comply with the Commission's rules, regulations No 02.05.2007.60 "minimum capital requirements rules" (MKP) used terms.
4. review and evaluation of the content of the heading corresponds to the annual report to the law, if those rules otherwise.
5. Payment Service Act 38 of the first paragraph of article 1 above, safe, liquid, low-risk assets are not encumbered assets as follows: 5.1. cash in hand;
5.2. the claims against a Member State of the European Union, European economic area country or organisation for economic cooperation and development member of solvent banks, the residual maturity of which does not exceed 30 days, and other deposits with the maturity, if the contract provides for the possibility to withdraw them before the deadline, except the fine amount for the discharge of obligations, if any, is required;
5.3. investments in debt securities which comply with the provisions of the MKP 2. tables 1 and 2, category, except other qualified debt securities according to the provisions of paragraph 194 MKP;
5.4. investments in open-ended investment funds investment management company within the meaning of the law, which, according to the prospectus of the Fund investing exclusively in these rules referred to in point 5.3 securities.
6. Payment institution shall prepare the following reports: 6.1. "payment institutions balance report" (annex 1);
6.2. "payment institutions profit or loss statement" (annex 2);
6.3. "payment institution's capital adequacy report (annex 3);
6.4. "payment institutions liquid investment review" (annex 4).
7. Payment institution carries out the calculation of own funds under the provisions of title III of the MKP "equity" 341-345-348.3 343.6.,.,. 349 350 points and requirements in so far as they apply to the payment authority.
8. The application of this provision: section 7 8.1. payment authority is the authority comparable to rules understanding MKP;
8.2. payment institutions, payment institutions other investment capital and subordinated capital treated as investments in fixed capital and financial institutions subordinated capital.
9. A payment institution which, in addition to the provision of payment services for other types of business, according to paragraph 7 of these rules to calculate the own funds reduced by commercial law the minimum share capital for the formation of the company.
10. If the payment institution's previous annual report has been prepared for the period shorter or longer than 12 months, the annual amount of fixed costs is calculated pro rata.
11. the monetary unit used in reports is the monetary unit of the Republic of Latvia.
II. Reporting 12. Preparing the "payment institutions" balance report (annex 1): 12.1.1211. under the heading "t.sk. claims against banks for the execution of payment services "shows the money you received from payment service users and which end of the following working day is not credited to the payee's account or sent to another payment service provider, and deposited in a separate account in a bank to the request, as well as claims against the bank under this provision, point 5.2;
12.2.1231. under the heading "t.sk. investment in safe, liquid, low-risk assets for the execution of payment services "presented in the investments that meet this provision in paragraph 5.3 and 5.4;
12.3.3000. under the heading "contingent liabilities" show a contingent liabilities 21.12.2005 under Accounting Council. the accounting standard no. 7 "provisions, contingent liabilities and contingent assets". Separately under "guarantees (guarantees)" presentation of the guarantee (warranty) and assets pledged as third party enforcement obligations. Separate the column "contingent liability for the execution of payment services" displays all the irrevocable commitment to the payment service users, that the payment institution is binding on payments.
13. If the "payment institutions" of the balance sheet under "other financial assets", not "other financial assets", "other liabilities" or "other contingent liabilities" reported book value exceeds 10 percent of the total assets, payment authority shall provide the Commission with written information, revealing the contents of the heading concerned and amounts.
14. when preparing the ' payment institutions ' capital adequacy reports (annex 3), in the section "capital reduction" position in the 400. Commercial law the minimum share capital for the formation of the company concerned.
15. "payment institutions liquid investment review" (annex 4) prepare the payment institutions, which in addition to the provision of payment services to payment service act article 36, first paragraph, point 3 of the said business.
III. Reporting 16. Payment Authority reports on the State of the last day of each quarter and shall be submitted to the Commission to review the quarter following the 15th of the month.
17. the report shall be drawn up for submission to the Commission's regulatory arrangements 14.10.2008 No 146 ' prepared statements electronically submit the legislative provisions ".
18. If the Commission finds that the report has been prepared in error, it will be announced in the report to the applicant. If the Commission has not indicated otherwise, corrected report shall be submitted not later than on the working day following notification of the existence of the error from the Commission.

Informative reference to European Union Directive provisions included in the law arising from the European Parliament and of the Council on 13.11.2007.2007/64/EC on payment services in the internal market amending Directives 97/7/EC, 2002/65/EC, 2005/60/EC and 2006/48/EC and repealing Directive 97/5/EC.
Financial and capital market Commission (I). Krūman payment authority: 1. the annex to the financial and capital market Commission 29.03.2010. regulatory arrangements no 100 must be submitted to the financial and capital market Commission and the review quarter following the 15th of the month for the date code: payment institutions balance report _____. year (accounting period) (in lats) position title position number accounting value (A) (B) 1 i. assets (1100 + 1200 + 1300) 1000 1. Non-financial assets (1110 + ... + 1140) 1100 1.1. Intangible assets 1.2. assets 1110 1120 1130 investment property 1.3 1.4. other financial assets not 1140 2. Financial assets (+ 1210 1220 + 1230) 1200 2.1. loans and accounts receivable t.sk 1210. claims against banks for the execution of payment services * 1211 t.sk. with payment services related short-term loans (credits) 1212 2.2. Participation in company capital 1220 2.3. Other financial assets t.sk 1230. investment in safe, liquid, low-risk assets for the execution of payment services * 1231 3. Cash in 1300 II. Liabilities (2100 + 2200 + 2300 + 2400) 2000 4. Capital and reserves (2110 + ... + 2160) 2100 4.1. Shares/equity shares/2110 4.2 premium 2120 4.3. Financial instruments and investment revaluation reserve (+/–) 4.4 spare 2140 2130 4.5 previous year retained earnings/loss (+/–) 2150 4.6. Profit/loss (+/–) 2160 5. Accruals creditors 2300 2200 6. t.sk. obligations to the payment service users 2301 7 other liabilities 2400 III. Contingent liabilities (3100 + ... + 3300) 3000 8. Guarantees (warranties) 3100 9. Contingent liability for the execution of payment services 3200 10. other potential obligations shall specify if 3300 payment authority in addition to the provision of payment services for other types of business.
   
Payment institutions (name, surname) performer (name) (email address), payment institution: Annex 2 financial and capital market Commission 29.03.2010. regulatory arrangements no 100 must be submitted to the financial and capital market Commission and the review quarter following the 15th of the month for the date code: payment institutions profit or loss statement ______. year (accounting period) (in lats) position title position number is carrying A B 1 net change 100 (210 + 220) 200 t.sk.  201 standing costs administration costs other costs 210 220 300 revenue profit/loss (+/-) before taxes (100-200 + 300) 500 400 other taxes corporate income tax for reporting period reporting period 600 profit/loss (+/–) (400-500-600) 700 payment institutions (name) (signature) performer (name) (telephone number) (email address), payment institution: Annex 3 financial and capital market Commission 29.03.2010. regulatory arrangements no 100 must be submitted to the financial and capital market Commission and the review quarter in the 15th of the month following the code payment institutions: capital adequacy report _____ ________. year (accounting period) payment authority: Annex 4 financial and capital market Commission 29.03.2010. regulatory arrangements no 100 must be submitted to the financial and capital market Commission and the review quarter following the 15th of the month for the date code: payment institutions liquid investment report ______. year (accounting period) (in lats) position title position number country code ISIN code name/rating agency Assigned a credit rating residual maturity (whole months/days) carrying a security guarantor A B C 1 2 3 4 5 cash in 01 X X X X X Requirement to request against the banks for the execution of payment services 02 X X X X X other claims against banks for the execution of payment services total (1 + 2 + 3) 03 X X X X X 1 X X X A Bank.
 
 
2. the Bank (B) X X X 3 X X X (C) of the Bank.
 
 
X X X investment in debt securities total (1 + 2 + 3) 04 X X X X X 1. Issuer the issuer B 2 A 3 C …. the issuer
 
 
 
 
 
 
 
Investments open investment fund certificates total (1 + 2 + 3) 05 X X X X X 1 X X X 2 (A) of the Fund. the Fund (B) X X X 3 X X X C Fund ...
 
 
 
X X X Liquid assets total (01 + ... + 05) 06 X X X X X commitment to payment service users 07 X X X X X liquid assets total shortfall (-) or surplus (+) all obligations to the payment service users (06-07) 08 X X X X X the Manager of payment institutions
 
 
 
 
 
 
 

 
 
 
(name, surname)
 
 
 
Artist (name) (phone number, e-mail address)