Cabinet of Ministers Regulations No. 1193 in Riga 2009 October 20 (pr. Nr. 72 5. §) annual reporting order issued in accordance with the law on budget and financial management article 30 the first, second and eighth i. General questions 1. determines the order in which the Ministry, Central Government institutions, local authorities, the institutions and the budgets of the State budget in part derived public person 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. Annual report content 3. The budgetary authority shall include in the annual report: financial reporting 3.1;
3.2. control message. 4. the 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. 5. the financial statements consists of: 5.1. report on the financial situation of the budget authority – form No. 1 "balance" (annex 1);
5.2. Overview of financial performance – form 4-3 (annex 2);
5.3. equity (net assets) changes – form 4-1 (annex 3);
5.4. cash flow statement – form 2-WIP (annex 4);
5.5. the notes to the financial statements: 5.5.1. form 1 – 1 "balance in placement" (annex 5);
5.5.2. Form 4-2 in "review of savings" (annex 6);
5.5.3. form 5 "intangible investment and statement of changes in fixed assets" (annex 7);
5.5.4. the form No. 6 "stock changes" (annex 8);
5.5.5. form 7-1 "participation in the statement of changes in equity capital company" (annex 9);
5.5.6. form 7-3 "general statement of changes in financial contribution" (annex 10);
5.5.7. form 7-4 "financial investment securities changes" (annex 11);
5.5.8. form 7-5 "loan modifications" (annex 12);
5.5.9. form 8-AV "review of deferred expenditure and advance payments" (annex 13);
5.5.10. form 8-1 "overview of the customer (requirements)" (annex 14);
5.5.11. form 8 – 2 "review of creditors (liabilities)" (annex 15);
5.5.12. form 9-1 "overview of loans" (annex 16);
5.5.13. form No 9-2 "statement of guarantee" (annex 17);
5.5.14. form 2 "review of the implementation of the budget (annex 18);
5.5.15. form 2-DI "overview of the various revenue and expenditure" (annex 19);
5.5.16. form No. 22 "the budgetary authority" (article 20);
5.5.17. form 8-S "review of customer and vendor" (annex 21);
5.5.18. accounting policies;
5.5.19. form 3 – 1 "review of posts in the institutions for implementing the plan" (annex 22);
5.5.20. 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 23);
5.5.21. form 3-5 "review of the implementation of posts of health care institutions" (annex 24);
5.6. the report explained. III. Annual report annual report 6:6.1 shall be prepared in accordance with accrual;
6.2. how one unit of consolidated accounts, to the exclusion of the transactions and balances between between the parties in the consolidation unit. 7. If during 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. 8. Prior period inaccuracies in the accounts and the impact of changes in accounting policy indicate as the reference 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. in view of the annual report were true: 10.1. consistently apply accounting policies;
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, fix a single accounting policy console, the institutions involved in dācij according to the laws and regulations of the budget book ing. 12. Accounting Policy shall be prepared as description, which provides information about the preparation of the annual report of the different items used in evaluation methods and accounting principles. 13. Body altered the developed accounting policy, as determined by the external laws or accounting policy 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 the change in accounting policies in accordance with the regulations, the authority shall specify the nature of the change in accounting policy and the type of application, as well as the start date. 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 indication may affect the annual 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 according to the requirements listed in the forms separately items that are material by nature, content and scope. 18. Assets and liabilities can not cross off (delete), except where it is necessary the economic substance of the transaction for display. 19. If the revenue losses and the expenses incurred by the same or similar transactions and events is essential items of revenue and expenditure may not be mutually exclude (delete). 20. 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. 21. Prior period comparatives of all provide annual report items. Comparative information is not required if the annual report is submitted for the first time. 22. a list of items or changing the classification of the financial statement, the reference (in the previous reporting period) items reclassified (if that's possible) to provide an opportunity to compare with the current period. Accounting policy description indicates the nature and extent of reclassification and reason. 23. If the reference item is impossible to reclassify the budget authority will specify the valid reason why it is not reclassified, and the nature of the change, if the item is reclassified. 24. the annual report is clearly identifiable, and informing it of the information does not differ from the same information in other reports. This information indicates clearly and, if necessary, be repeated, to ensure their proper understanding. 25. the management report shall be drawn up by each institution. Management report: 25.1. key events that influenced the activities of the authority in the year under review;
25.2. significant change in the Authority's activities and their impact on financial results;
25.3. foreseeable events that may significantly affect the activities of the authority in the future;
25.4. information about significant risks and uncertain circumstances under which the authority faced;
25.5. research and development activities (if any);
15.9. the institutions involved in the consolidation of departments, authorities, bodies subordinated to;
25.7. 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, which applies hedge accounting. IV. Consolidated financial statements 26. Ministry, Central Government institutions and local authorities prepare consolidated accounts, the consolidated budget authorities annual reports: 26.1. Ministry of the consolidated annual report shall include the State budget financed partly derived public person annual reports;
26.2. the municipality shall include in the consolidated annual report of the local government partly financed the public person and derivatives joint annual reviews of the institutions. 27. the Consolidation of the institutions included in the annual accounts shall be drawn up by the State to 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. Consolidated financial statements when: 29.1. institutional annual report summary (same items totaling);
29.2. the consolidation of the presentation of the items (points (+/-) the item and the amount consolidated);
29.3. the consolidated annual report (summary and outline the 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 annual accounts to the relevant financial statement items the specified features, 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 full console laid the financial result of operation of the calculation;
30.2. the Supreme authority shall be adjusted accordingly the annual accounts of the institutions that use 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, that is, switch 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. the consolidated financial statement forms the ministries and central authorities ' S130111, S130121 ' and municipalities ' S130311, S130321 ' numeric value is always zero. 35. The preparation of the consolidated report of the implementation of the budget, on the basis of the authority of each budgetary discharge report submitted. The budgetary implementation reports shall be consolidated through the budget, bringing the corresponding items of revenue and expenditure: 21.8. excludes all transfers and payments between which one authority is transferred to another appropriate way of involving the consolidation of the budget authority;
35.2. If the Ministry has laid down the functions of the managing authority 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, the budgetary authority 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. 36. Chapter IV of these regulations shall not apply to financial contributions to the consolidation of the company capital. V. annual report 37. Annual report submitted in paper form. 38. A form filling, the annual report does not add. 39. The annual report of the binding and signature. On the last page, indicates the total number of pages, preparer name, position and the date of preparation. 40. Control message, a description of the accounting policies, financial reporting, its annexes and explanatory report (except for reports on the implementation of the budget and their explanations) collects in one volume. 41. the management report, a description of the accounting policies, the State audit opinion or sworn auditor's report and the report shall be submitted in paper form explaining and using electronic media (diskette, disk or e-mail). 42. the report on the implementation of the budget, the report hints and compare cognitive collects the second volume. 43. the annual report of one volume is not more than 250 pages. 44. the institutions shall submit an annual report to a higher authority, which shall carry out the console dācij. 45. public agencies and partly from the State budget funded public person derived an annual report shall be submitted to a higher authority, which shall carry out the console dācij. 46. the authority, which shall carry out consolidation determine: 46.1. submit reports;
46.2. the reporting procedures under the specific nature of the institution;
46.3. the deadlines for the submission of reports to the authorities reports consolidated accordingly. 47. Ministry, Central Government institutions and local governments submit to console the annual report from the Treasury to the law on budget and financial management within the prescribed period. 48. the ministries and central authorities shall submit consolidated accounts State control within a time limit. The annual report shall be accompanied by proof of the financial statements, the accuracy of the information provided. 49. By an amendment after filing its annual report to the Treasury, it will coordinate with the certified auditor or State control. Reports that matched with the certified auditor or State control, reiterated the Treasury. If you don't receive repeating hates, opinion or report shall be submitted to the Treasury. 50. The consolidated annual accounts are drawn up, checking and signing away uses reporting and submission information system (hereinafter referred to as the information system): 50.1. ministries, Central State institutions – through interdepartmental agreement;
50.2. the municipalities – a co-operation agreement. 51. Information System: 51.1. using the Ministry, Central Government authorities, the national budgetary institutions and partly from the State budget financed derived public people, except the national security authority (law "on national security");
51.2. you can use the municipal budget. 52. the national security authority (law "on national security") the annual accounts shall be drawn up in accordance with the laws and regulations in this area and submit to higher authority, performing consolidation. 53. The highest authority, which shall carry out consolidation, this provision of paragraph 52 reports using information systems, including financial statements, indicating the Supreme authorities of the core business. 54. the information system and the form of the annual report in electronic data exchange file creation and updating the description provided 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 book ing software developers. Preparation of the annual report, using the information system does not remove the requirement to submit an annual report 37. these provisions referred to in paragraph form. Vi. Financial statement fill in the General section 55. Financial report indicates: 55.1. the name, as well as other news and signs identifying the institution;
55.2. information on whether the annual report is one or more of the individual institutions of the budgetary authority a summary of the report;
55.3. date or period, which corresponds to the relevant part of the annual report;
55.4. used currency – monetary unit of the Republic of Latvia;
the numbers below the 55.5. accuracy-the data indicate the round amount, with no decimal places. 56. The line, "the Ministry, Central Government institutions, local name" indicates the full Ministry, Central Government institutions or local name. Under the "code": 56.1. ministries or central public authorities the code in accordance with the law on State budget for the current year;

56.2. municipal code in accordance with the administrative territory of the Republic of Latvia and the single classification of territorial units (the EUROPEAN TREATIES: LOOKING BACK). 57. in the line "the budgetary authority" indicates the full name of the institution. 58. the lines "Report period" indicates the period (year). Under the "code" indicates the year of account (digits). 59. at the beginning of the reporting period the data matches the end of the previous reporting period the data supplied. Data for the previous accounting period comply with the previous reference period for the data supplied. 60. The financial statement balances at the beginning of the period and at the end of the period, without consideration of the value of the received/change classified according to the regulations laid down by the institutional sector. 61. No consideration received/transferred value between subordinated institutions, between the public institutions between the State and local public institutions indicated in the box "no consideration received (+)" and "no consideration passed (-)": 61.1. in this box the data where there is this rule 7, paragraph changes;
61.2. cognitive information on royalty section of the received/values passed to indicate at the appropriate institutional sector. 62. Mutually comparable data correspond to each other in various reports. VII. preparation of the financial statements 63. Form No 1 "balance" (annex 1) (report on the financial situation of the authority of the budget): 39.2. balance is an accounting of the authority that a specific date after State shows the institutions asset, liability and equity. Balance sheet assets are under "long-term investments" and "current assets", passive, "equity", "savings" and "Vendor";
39.3. the balance of total assets is equal to the total amount of the liabilities of the balance sheet;
63.3. on balance sheet items the changes during the year gives you clear, major changes between the beginning of the reporting year data and review the year end;
63.4. intangible investments and fixed assets shown in the balance sheet at net book value, which is calculated from the original values minus the depreciation (amortisation);
63.5. 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;
63.6. items indicated, including advance payments for stocks;
63.7. about changes in balance sheet items provide detailed explanations. Interpretations marked with "Note No. xx" according to form (C) in the column to the specified number. 64. Form 4-3 "review of financial performance" (annex 2): 64.1. 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;
64.2. under "A" indicates the action that the authority has taken to achieve the objectives of the ro prim, established the Bill on State budget for the current year or binding rules for municipal budgets, donations and donations, as well as the other features listed in the budgets;
64.3. revenue/expense of no consideration received/transferred assets between the General Government sector bodies indicate the line of "Transference";
64.4. line "10. Depreciation and amortisation costs" indicates the period of amortisation and depreciation calculated (including corrections);
64.5. other income/expenses from operating activities include: 64.5.1. inventories identified surplus/shortfall;
64.5.2. income from the accumulated debt cancellation, reduction of stocks/created spending provisions for unsecured receivables and advances, as well as the costs of customer debt buried stīšan;
64.5.3. the initial recognition of financial assets and write-down of assets excluded from accounting;
64.5.4. income from revaluation reserves off;
64.5.5. the account "deferred income", which refers to the reduction of the reference period;
64.5.6. other institutions associated with operating revenues and expenses, which provides detailed explanation;
64.6. review the "B" section: 64.6.1. financial revenue is generated from the Corporation shares, parts and sales of securities, revaluation, revaluation reserves decrease, savings not safe loans decline, currency fluctuations, interest revenue from financing activities and other income from financial transactions, which provides detailed explanation;
64.6.2. financial expenses resulting from the Corporation, part of the stock and securities acquisitions, revaluation, revaluation reserves increase, exchange rate fluctuations, the savings do not secure the loans interest expenses from financial transactions and other costs of financing activities, which provides detailed explanation;
64.6.3. law established the net revenue received or expenses (net of the resources for the balance of the value of the assets and the sale of expenses) from fixed asset sales, if not the core activity of the authority;
64.7. extraordinary items show revenue or expenditure shall be received and used as funds for contingencies (indicate the authorities which according to the law on State budget for the current year is not planned for the General Programme);
64.8. national budget authorities report on the financial results to prepare high according to the instructions of the Cabinet of the procedures laid down. 65. Form 4 – 1 ' equity (net assets) statement of changes "(annex 3): 65.1 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;
65.2. the column "at the beginning of the reporting period" indicates the account balance at the beginning of the reporting period;
65.3. the column "increase (+)" indicates the account gain (credit sales) during the reporting period;
65.4. the column "(-)" indicates the account decrease (debit activity) during the reporting period;
65.5. the column "3000 account transfers between levels (+,-)" indicates 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 0);
65.6. ' other changes (+,-) "indicates the account changes where there is this rule 7, paragraph changes;
65.7. the account "reporting year" the results of budget implementation data indicates the following: 65.7.1. a positive result (surplus), it specifies the column "period/increase (+)";

65.7.2. If there is a negative result (deficit), it specifies the column "period/decrease (-)";
65.8. in the previous year as a result of the implementation of the budget does not adjust for overt critical (fundamental) 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 operations financial results" and priority No. 2 "review of the implementation of the budget" and adds detailed explanation;
65.9. report adds additional explanation of: 65.9.1. under "other changes (+,-)";
65.9.2. in the account "other reserves" listed transactions. 66. Form 2-WIP "cash flow statement" (annex 4): 66.1 points received and the amounts paid in cash by the types of the budget according to the regulations laid down in the field of budget classification groups and codes;
66.2. the cash flows of the group operating under the authority of the investment and financing activities;
66.3. this review: 66.3.1. operating is not investment or financial activity;
66.3.2. on the investment activity is considered long term investments and other investment purchase and disposal;
66.3.3. of financial performance is considered an activity that causes changes in the investment and borrowing and the composed;
66.4. unrealised income and expenses arising from changes in foreign currency exchange rates, not cash flow. The report indicates a change of currency rate fluctuations, to compare the money report 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 (+,-)";
41.3. the report shall be accompanied by detailed explanations about the line "other revenue from ordinary activities", "other operating expenses", "other income 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;
66.6. overhaul and reconstruction expenses and investments leased assets indicate the line "create fixed assets and construction in progress";
66.7. interest revenue/expenditure assessed by appropriate economic assessment of the nature and are classified as follows: 66.7.1. interest income/expense on account balances applied to operating activities;
66.7.2. If the objective is to earn a return (term deposits, the history of des) interest revenue/expenses apply to investment activities;
66.7.3. interest income/expenses for loans/loans extended to financial activities;
41.5. a different budget, which is the Authority (tender/security, electoral security, nursing homes retirement living, forfeited funds from detained persons to the Court decision, the prisoner's personal money of persons), the net value of the ' other resources ' budget ' line ' (A) 1.7. Other revenue from ordinary activities ";
66.9. national budgetary authorities of the cash flow statement is prepared according to the instructions of the Cabinet of the procedures laid down. 67. the form No. 1-1 "balance in placement" (annex 5): 67.1 points balance in the disposition of financial institutions and Treasury at the end of the reporting period and at the beginning of the reference period according to the matīv provisions of the budget nor accounting chart of accounts laid down in 2600 account group level, detailing the data to account number;
67.2. review comparison is added to the account balances at the end of the reporting period with 67.2.1. credit institutions:;
67.2.2. Treasury. For comparison with the statement the Treasury considered a summary report of the financial year;
67.3. the report shall be accompanied by detailed explanations on the different budget resources account balance includes features (tender/security, electoral security, nursing homes, retirement living means from the seized aizt scar persons to judicial decision, the prisoner of the person personal money, other features listed in this account). 68. Form 4-2 in "review of savings" (annex 6): 68.1 points according to the regulations laid down in the budgetary accounting chart of accounts 4200 account group data, the balance as at the beginning and the end of the period, the increase and decrease during the reporting period;
68.2. provide a description of the transactions and the resulting savings each. If the counterparty is a private person, the entry entitled "private individual";
68.3. accounting policy description provides detailed information about the created items of building savings and estimates used in the method. 69. Form 5 "intangible investment and statement of changes in fixed assets" (annex 7): 69.1. indicate intangible investments and fixed assets, except advance payments for intangible investments and fixed assets according to the law the budget accounting chart of accounts laid down in 1100 and 1200 account group level, detailing the data to account number;
EB 69.2 points intangible investments and fixed assets original value and depreciation in the year of change, which in total represents the residual (balance) value;
69.3. box "transactions (+,-)" indicates the intangible investments and the acquisition of basic features (increase – positive number) or selling (decrease – negative number) that has occurred or will occur in the cash transactions regardless of the cash receipt/payment;
69.4. ' initial recognition and counting results (+,-) ": 69.4.1. intangible assets and fixed assets surplus (large option 3 – positive number) or shortfall (decrease – negative number), which is found in the course of the inventory;
69.4.2., not listed, or change the way get the intangible investment and inclusion in the balance sheet fixed assets – initial recognition. The data indicates a positive number;
69.5. the column "off of (-)" intangible assets and fixed assets original value of exclusion from accounting;
72.2. the column "to/from 2100 account groups (+,-)" indicates the account of intangible and fixed assets embedded into the original values transfer to/from stocks;

69.7. the column "without charge" indicates no charge, 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/transferred values by sector according to the institucion henceforth laws;
69.8. 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 0);
43.4. the column "revaluation (+,-)" intangible investment and revaluation of fixed assets carried out according to the laws and regulations in the field of accounting: column "69.9.1. increase (+) indicates the increase in the value of the stand, according to forest inventory data. Data expressed as a positive number;
69.9.2. the column "(-)" indicates the observed impairment. Data expressed as a negative number. Accounting policy provides a detailed description of a non-financial asset impairment and a description of the calculation;
69.10. ' other changes (+,-) "indicates not classified above long-term investments: 69.10.1. changes in intangible assets and fixed assets accounting sampling, for which the previous reporting periods made advance payments;
69.10.2. changes in the value of land in accordance with the master plan in the planning or parcel detailed;
69.10.3. other changes in the value of the fixed asset that cannot be attributed to reporting 2., 3., 4., 5., 6., 7., 8., 9, 10, 11 and 12 box and provide a detailed description;
69.11. under "depreciation (amortisation) is calculated in the reporting period (+) indicates the calculated depreciation or depreciation (amortisation) long-term investments during the reporting period;
69.12. under "depreciation (amortisation) – off of (-) indicates the depreciation (amortisation) from the tracking, if immaterial to excluded from inventory investment and fixed assets, and their original values indicated in the box" exclusion of the original value – initial recognition (+)/disposals (-) – from tracking (-) ";
69.13. under "depreciation (amortisation) – to/from 2100 account groups (+,-)" defines the depreciation (amortisation) from tracking, if immaterial investment and assets transferred from/to the composition of the item, and the removal of the original value indicated in the box "original value – initial recognition (+)/disposals (-)-to/from 2100 account groups (+,-)";
69.14. under "depreciation (amortisation)-the adjustment (+,-)" indicates a depreciation/amortisation adjustment amount in the reporting period, if found incorrect depreciation/amortization calculation.
69.15. under "depreciation (amortisation) – free of charge/received (+) (-)/nodots" indicates between public institutions free of charge received/transferred intangible investments and depreciation of fixed assets;
69.16. under "depreciation (amortisation)-1100 and 1200 moving between the levels of accounts" indicate the amortization/depreciation vertical movement between account levels: one-cut, the second account, the increase;
69.17. review under the "Cognitive" specify information for no consideration received/votes values according to the regulations laid down by the institutional sector;
the report shall be accompanied by detailed 69.18. explanation of: 69.18.1. every intangible investment, not the completed building construction and creation of fixed cost item, included in the report: 69.18.1.1. cost item specification;
69.18.1.2. the amount of contract ($). If you do not know the exact amount of the contract, the point estimates for intangible investment, not the completed building construction and establishment costs of fixed assets. If one invests in intangible you created, the unfinished building or creating a fixed asset object has several contracts, indicates their total amount;
69.18.1.3. learn the (Ls) – balance sheet value;
69.18.1.4. the deadline for completion, commissioning. If you do not know the exact completion date, indicate the planned completion date of may;
69.18.2. property in the land register: registering 69.18.2.1. book value assets, which shall be entered in the land register in accordance with the regulations;
69.18.2.2. book value of assets, which are recorded in the land registry;
69.18.2.3. book value of property, which are not recorded in the land registry;
69.18.2.4. If the property is not recorded in the land register, is the last scheduled time for this activity;
69.18.3. the possession of possessions passed to specify the property type, and the initial value of the total date of transfer;
69.18.4. the balance sheet shows the land (property, nodded) stands, underground quarries, orchards and other plantations producing trees regularly shown in the balance sheet at the end of the reporting period, specifying its size (ha). 70. the form No. 6 "stock changes" (annex 8): 70.1. list items (excluding 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;
70.2. indicates the value of the inventory at the beginning and end of the period, it changes during the reporting period;
70.3. 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;
43.7. the column "at initial recognition (+)/disposals (-) – initial recognition and counting results (+,-)": 70.4.1. inventory surplus (increase – positive number) or on iztr (decrease – negative number), which is found in the course of the inventory;
70.4.2., so far not listed (at initial recognition) the inclusion of the item in the balance sheet, including scrap metal, obtained from newborn animals, pašsaražot production and own the created items. Data expressed as a positive number;
70.5. box "off of (-)" indicates the use of items, stīšan and disposal of buried, other than cash transactions. Data specified with a negative number;

70.6. ' initial recognition (+)/disposals (-)-to/from 1100/1200 account groups (+,-) "intangible investment and fixed assets, which then cut the Pale 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 the columns ' depreciation (amortisation) – to/from 2100 account groups (+,-) "the difference;
70.7. ' initial recognition (+)/disposals (-)-without charge "indicates no charge, 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 according to the laws and regulations in the field of the budget;
70.8. 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;
70.9. the column "Value (-)" indicates a decrease in the value of items you carried out according to the laws and regulations in the area of the budget. Data expressed as a negative number. Accounting policy provides a detailed description of a non-financial asset impairment and a description of the calculation;
70.10. ' other changes (+,-) "indicates not classified above change: 70.10.1. item sampling, for which the previous reporting periods made advance payments;
70.10.2. other changes in the value of stocks that cannot be attributed to reporting 2., 3., 4., 5., 6., 7., 8, 9, 10 and 11 which aisle and give a detailed description. 71. Form 7-1 "participation in the statement of changes in equity capital company" (annex 9): 71.1. According to reports on the form: the participation of associated corporation 71.1.1. capital;
71.1.2. participation in capital of related corporation;
71.2. the participation in the capital of a capital company indicated according to the laws and regulations of the budget accounting chart of accounts laid down in 1310, 1320, 2510 and 2520 account group level;
71.3. the column "account no." notes accounting account number according to the rules in the light of the provisions in the field of budgetary accounting;
71.4. box "method of accounting" accounting method, whereby lists of related or associated participation in the capital of a capital company. Accounting method according to the following expressions: PKA-the equity accounting method CHANGES the payment method;
71.5 in box "a corporation name" specifies the full name of the Corporation, without using the abbreviated name;
71.6. ' no registration ' indicates the Corporation's registration number in the register of enterprises;
71.7. the column "classification code of funding" indicates financing class cations code according to the classification of the budget legislation, detailing the code by the fifth mark;
44.6. the column "Institutional sector classification code" specifies the institutional sector classification code according to the laws and regulations in the field of budget classification;
71.9. "the report columns at the beginning of the period" and "at the end of the reporting period" indicates holding the balance sheet carrying amount;
71.10. in 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;
71.11. ' initial recognition (+)/disposals (-) indicates the counting results found in surplus (+)/deficit (-), not listed in the financial investment accounting (+) sampling and financial contributions from accounting (-);
No 71.12. the column "no consideration received (+)/(-) released" indicates no charge, donations and gifts received or transferred in the form of participation. The cognitive section provides information broken down by institutional sector;
71.13. the box "move (+,-) between 1300 and/or 2500 level accounts": 71.13.1. financial contribution to the movement between long-term and short-term financial investments. The total amount of data is always zero;
71.13.2. 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 investment" this box is always zero;
71.14. the column "revaluation (+,-)/decrease (-) values": 71.14.1. capital reduction;
71.14.2. the revaluation results when using the equity method and increase/decrease the value of the shares subject to the revenue/expenditure;
71.15. ' other changes (+,-) ": 71.15.1. non-financial assets investments the fair value of the Corporation's capital participation or a reduction of such investment Corporation holding capital;
71.15.2. the changes that have occurred in the capital of a capital company, which were not included in the Corporation's profit and loss statement;
71.15.3. sampling of financial assets, for which the previous reporting periods made advance payment;
71.15.4. dividends paid;
71.16. review shall be accompanied by a detailed explanation of the column "other changes (+,-)" the nature of the information and economic nature;
71.17. columns "participation period" and "participation period" indicates the extent of the participation percentage, indicating the data to two decimal places;
71.18. columns "Corporation data" indicates the Corporation's equity at the beginning and end of the period (from the Corporation's balance sheet): 71.18.1. data points using the last available to the Corporation's annual report;
71.18.2. If there is no information from the corresponding period in the company's annual report on capital used in the previous financial year the Corporation's annual report;
71.18.3. provide a detailed explanation of the annual report, however, indicated the use of data in the column "Corporation data-use annual report – year", and information on whether the Corporation is/is not a review of the audited;

If the participation capital of 71.19. capital accounts using the equity method, the book value to 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. 72. Form 7-3 "general statement of changes in financial contribution" (annex 10): 72.1. indicates the remaining financial investments (excluding loans and financial investments in securities) according to the cost method;
72.2. points accounting account number according to the laws and regulations of the budget accounting chart of accounts established in 1350 and 2550 account group level;
72.3. providing information on the account numbers, 1354 1355 and 1359, 2554, 2559, does not fill in the boxes on the percentage of participation and societal kapitālsabied data. If the accounts are listed in 1359 and 2559 participation in the capital of a capital company, fill in all fields;
72.4. box "corporations/item name" specifies the full name of the company or the capital item, the name of the counterparties without using the abbreviated name. If the counterparty is an individual, enter the word "Individuals" and fill in the information under "registration No.";
72.5. ' no registration ' indicates the Corporation's registration number in the register of enterprises;
72.6 at. ' financing classification code "indicates financing class cations code according to the classification of the budget legislation, detailing the code by the fifth mark;
72.7. under "Institutional sector classification code" specifies the institutional sector classification code according to the laws and regulations in the field of budget classification;
72.8. columns "at the beginning of the reporting period" and "at the end of the reporting period" indicates holding the balance sheet carrying amount;
45.3. the column "operations (+,-)" 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;
72.10. ' initial recognition (+)/disposals (-) indicates the counting results found in surplus (+)/deficit (-), not listed in the financial investment accounting (+) sampling and financial contributions from accounting (-);
72.11. the column "no consideration received (+) (-)/nodots" indicates no rewards and donations and gifts received or transferred in the form of participation and inquiries section provides information broken down by institutional sector;
72.12. the box "move (+,-) between 1300 and/or 2500 level accounts": 72.12.1. financial contribution to the movement between long-term and short-term financial investments. The total amount of data is always zero;
72.12.2. 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 investment" this box is always zero;
72.13. the column "Value (-) indicates the value of the items you cut;
72.14. ' other changes (+,-) ": 72.14.1. non-financial assets investments the fair value of the Corporation's capital participation or a reduction of such investment Corporation to subscribed capital;
72.14.2. the changes that have occurred in the capital of a capital company, which were not included in the profit or loss of the Corporation in the calculation;
72.14.3. sampling of financial assets, for which the previous reporting periods made advance payment;
72.15. review shall be accompanied by a detailed explanation of the column "other changes (+,-)" the nature of the information and economic nature;
72.16. the column "savings assets" represents data on the savings of doubtful investments, created the financial provisions specifying how a negative number, but the reduction of stocks as a positive number;
72.17. columns "participation period" and "participation period" indicates the extent of the participation percentage, indicating the data to two decimal places;
72.18. columns "Corporation data" indicates the Corporation's equity at the beginning and end of the period (from the Corporation's balance sheet): 72.18.1. data points using the last available to the Corporation's annual report;
72.18.2. If there is no information from the corresponding kapitālsabied of the reporting period, the annual report of the electronics used in the previous financial year the Corporation's annual report;
72.18.3. provide a detailed explanation of the annual report, however, indicated the use of data in the column "Corporation data-use annual report/year", and information on whether the Corporation's review is/is not audited. 73. Form 7-4 "financial investment securities changes" (annex 11): 73.1. indicate the financial investments worth papers according to 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;
73.2. box "account no." points account number four marks under the laws and regulations of the budget accounting in the chart of accounts;
73.3. the column "item name" indicates the type of the securities-shows worth of paper, including fixed income (bills, Treasury bills), commercial securities, certificates of deposits, bonds, mortgage debentures, stocks or shares, which have a fixed income;
45.6. the column "issuer" indicates the full name of the issuer of securities;
73.5. "Institutional sector classification code" specifies the institutional sector classification code according to the laws and regulations in the field of budget classification;
73.6. column "number (piece)" indicates the number of securities;
45.8. the column "total nominal value" indicates the total nominal value of securities in dollars;
73.8. the column "date of Issue" securities emissions indicate the day, month, year (URdd.mm. yyyy);
73.9. the column "maturity" indicates the security delete day, month, year (URdd.mm. yyyy);
73.10. 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);
73.11. the column "currency sign" indicates the currency purchased securities;

73.12. 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 cash receipt/payment;
73.13. ' initial recognition (+)/disposals (-) indicates the counting results found in surplus (+)/deficit (-), not listed in the financial investment accounting (+) sampling and financial contributions from accounting (-);
73.14. the column "no consideration received (+) (-)/nodots" indicates no rewards and donations and gifts received or transferred in the form of participation and inquiries section provides information broken down by institutional sector;
73.15. 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;
73.16. the column "revaluation (+)/decrease (-) values" specifies the revaluation of financial investments, increase as a positive number indicating, but is shown as a negative number, and impairment;
73.17. ' other changes (+,-) "indicates the sampling of financial assets, for which the previous reporting periods made advance payment;
the report shall be accompanied by detailed 73.18. explanation of ' other changes (+,-) "specified data economic substance. 74. Form 7-5 "loan modifications" (annex 12): 74.1. specify information about loans, separating the long-term loans, long-term loans of part of the short term and short-term loans, indicating how it records the account number according to the laws and regulations of the budget accounting chart of accounts laid down in 1330 and 2530 account group level;
74.2. 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;
46.2. the column "the loan beneficiary 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";
74.4. "the purpose of the loan" indicates use of the loan;
46.3. the column "Institutional sector classification code" specifies the institutional sector classification code according to the laws and regulations in the field of budget classification;
74.6. the column "date of signature of the agreement" indicate the loan agreement signing date, day, month, year (URdd.mm. yyyy);
74.7 at in box "due to" indicate the loan repayment period – the last repayment date, day, month, year (URdd.mm. yyyy);
46.5. the column "loan agreement" indicate the loan contract amount referred to in the Treaty. 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;
data report 74.9. at the beginning of the period indicate the following: 74.9.1. the column "gross" indicates the item's book value at the beginning of the year;
74.9.2. box "provision created" indicates the beginning of the accounting period accruals established in doubtful loans;
74.9.3. 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;
74.10. box "transactions (+,-)" indicates the issue of loans (increase in you – positive number) or loan repayment (decrease – negative number) that has occurred or will occur in the cash transactions regardless of the cash receipt/payment;
74.11. ' initial recognition (+)/disposals (-) indicates the counting results found in surplus (+)/deficit (-), the loans not listed so far accounting (+) sampling and loan write-offs for the deletion of (-);
74.12. the column "no consideration received (+) (-)/nodots" indicates no consideration received or transferred loans and cognition section provides information broken down by institutional sector;
74.13. the box "move (+,-) of the account to the account of" points of view: vertical moved in one account-increase-decrease the second account between 1330 and 2530 account group level;
74.14. the column "savings assets" accounts created during the period, the increase of stocks (-) or decrease (+);
74.15. accounting policies a description indicates unsafe (doubtful) shows the volume of stocks held up justification and calculation methods used in the description. 75. Form 8-AV "review of deferred expenditure and advance payments" (annex 13): 75.1 points prepaid expenses and advances under: laws 75.1.1. budgetary institutions accounting chart of accounts established in 1180, 1280, 1380, 2180, 2400 and 2570 account levels, detailing the data to account number;
75.1.2. the regulations laid down by the institutional sector;
75.1.3. "at the beginning of the period (net)" together to the appropriate account. Data is consistent with the previous accounting period in the box "at the end of the reporting period-net present value-the total";
75.2. the column "account book value (gross)" indicates the account balance (gross) at the end of the reporting period, according to the accounting records;
75.3. the column "savings assets" refers to the provision created unsafe paid 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;
75.4. the columns ' at the end of the reporting period — net present value-the total "data are the same as the boxes" at the end of the reporting period, the book value account "and" at the end of the reporting period – accruals total assets – difference; "
75.5. the report provides information on the clarification of: 75.5.1. advance payment of the object (the target) and the amount (in LCY) for the end of the year: 75.5.1.1. 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";
75.5.1.2. advance payments for a single object (target) over 1000 lats provides information about each object (target) and its amount (Ls);
75.5.2. other deferred expenses and transactions listed: 75.5.2.1. 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";

75.5.2.2. for the rest of the deferred expenditure transactions over 1000 lats provides information about each transaction (objective) and the amount ($). 76. Form 8-1 "overview of the customer (requirements)" (annex 14): 76.1 points claim balances net value, calculated by deducting from the gross book value stocks created unsafe (doubtful) customers according to the regulations laid down in the budgetary accounting chart of accounts in the account group level of 2300, detailing the data to account number: 76.1.1. at the end of the period broken down by institutional sector according to the regulations laid down by the institutional sector;
76.1.2. the column "at the beginning of the period (net)" together to the appropriate account. Data is consistent with the previous accounting period in the box ' at the end of the reporting period-net present value-the total ";
76.2. the column "account book value (gross)" indicates the account balance (gross) according to the accounting records;
76.3. the column "savings assets" refers to account 2330 records-create the savings not safe (doubtful) customers 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;
76.4. the columns ' at the end of the reporting period — net present value-the total "data are the same as the boxes" at the end of the reporting period, the book value account "and" at the end of the reporting period – accruals total assets – difference; "
76.5. real estate tax administration reviewed the explanation provides information on: 76.5.1. 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);
76.5.2. the relief granted in the year under review (a type of relief, giving particular preference description and amount and amount);
47.6. the report provides information on the interpretation of the account records transactions selected in the 2360 to the grounds and amount (Ls). 77. the form 8 – 2 "review of creditors (liabilities)" (annex 15): 77.1 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: 77.1.1. at the end of the period, broken down by institutional sector according to laws and regulations;
77.1.2. at the beginning of the period along the appropriate account;
77.2. review the explanation provides information on: 5423 77.2.1. account records relating to the distribution of the Treasury (including service charge) and other lenders;
77.2.2. deferred revenue items and their amount (Ls);
77.2.3. long-term accrued liabilities and transactions (Ls). 78. Form 9-1 "overview of loans" (annex 16): 78.1. specify information about borrowing (including financial 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;
78.2. the column "code" are classified in the loans according to the following codes: 01 – financial stabilisation loan; 02-financial leasing; 03 – European Union loan co-financed projects implementation; 04 – loan for different purposes (code example, classifying a 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;
78.3. 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, though in that box the lender's name and the source of funding;
78.4. under "Institutional sector classification code" indicates the classification of counterparties according to the appropriate classification;
78.5. box "target" indicates a loan specified in the loan agreement. If source of financing is financial leasing, the box "target" indicates "capital lease";
78.6. the column "date of signature of the agreement" indicate the date (yyyy. URdd.mm.), which signed the loan agreement;
78.7. the column "due" indicate the loan agreement of that date (yyyy. URdd.mm.), to which the lender will reimburse the loan;
78.8. the column "%" is applied to the loan interest rates: fixed, variable or non-interest-bearing;
78.9. the column "currency sign" indicates a common currency represents you in which the loan is issued;
78.10. 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 by the Bank of Latvia indicates the official exchange rate on the last day of the reporting period;
78.11. "total" column indicates the total loan change from the date of entry into force of the Treaty, the end of the reporting period;
78.12. columns "reporting period" indicate the loan changes during the reporting period, that is, during the year;
78.13. ' other changes (+,-) "indicate the transactions that have taken place without the use of the funds: 78.13.1. financial leasing receipts;
78.13.2. reinvestment;
78.13.3. principal amount of the loan increase, if not in accordance with contract cost money, but pay the Bills;
78.13.4. principal reduction loan, repayment in accordance with the Treaty, if another institution;
78.13.5. other changes not mentioned in this provision, 78.13.2., 78.13.1. and 78.13.4. in subparagraph 78.13.3;
78.14. report interpretation provides detailed information about the column "other changes" the specified data, specifying the description of the transaction and amount. 79. Form No 9-2 "statement of guarantee" (annex 17): 79.1. specify information about bail: 79.1.1. included in the zembilanc of the item;
79.1.2. you shall reimburse the guarantor;
79.2. guarantees at the same time can be grouped according to the lender, the borrower and the currency objective;
79.3. the column "lender" refers to the issuing of a loan guaranteed (credit institutions);
49.3. under "Institutional sector classification code" indicates the classification of counterparties according to the appropriate classification;
49.4. the box "target" indicates the guarantee laid down in the Treaty, the purpose of the loan;
79.6. the column "borrower" indicate the loan recipient's legal name. If the beneficiary is an individual guarantee, the entry entitled "private individual";

79.7. the column "signing date" indicates the date of signature of the Treaty of guarantee (URdd.mm. yyyy). When you group indicates the first date of the contract;
79.8. the column "repayment period" 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;
79.9. the column "currency sign" indicates a common currency represents you in which provides a guarantee;
79.10. the column "the guarantee" indicates the amount of total loans in the amount of us up. Group specifies the guaranteed amount from the total amount of the loan;
79.11. the column "guaranteed loan amount" indicates the total amount of the loan in accordance with the Treaty. Organizing the Group's total loan amount;
79.12. If the guarantee 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;
79.13. "total" column indicates the total guaranteed loan changes from the date of signing of the contract until the end of the reporting period;
79.14. columns "reporting period" indicates the guaranteed loan modifications in the reporting period;
79.15. ' other changes (+,-) "indicates the guaranteed loan changes which have taken place without the use of funds, including the updating of the balance and loan repayment. 80. (form 2) "review of the implementation of the budget (annex 18): 80.1. the report prepared for the following budget types: General 80.1.1.;
80.1.2. special budget;
80.1.3. donations and gifts;
80.1.4. other budget funds;
80.2. the State budget authorities prepare the following reports: on the General and special 80.2.1. implementation of the budget, of the authority and for each programme/subprogramme under the law on the State budget for the current year (if the law on the State budget for the current year is not a specific program/sub, which was included in last year's State budget law, the reference year include comparative information for this program/implementation of the sub-programme, the mass of a previous year under the previous law on the State budget). Revenue and expenditure indicates the breakdown of the economic categories, finance indicated in full according to the budget, regulatory laws and classifications;
80.2.2. for donations and gifts: 80.2.2.1. indicate the section of revenue and financing – total body in full according to the budget control law established in klasifik tion;
80.2.2.2. Notes for each section, the expenditure function and sub, indicating the economic categories of expenditure in full according to the budget, regulatory laws and classifications;
49.9. local reports on the implementation of the general budget and special donations and gifts and fill in: 80.3.1. revenue and finance section – total municipality in full according to the budget, regulatory laws and classifications;
80.3.2. spending on each section and sub function according to the laws and regulations in the field of budgetary classification expenditure at the background indicating the categories in full according to the budget, regulatory laws and classifications;
80.4. the State budget authorities: 80.4.1. line "program" indicates the name of the program, according to the law on the State budget for the current year to the name specified. Under the "code" indicates the corresponding program code;
80.4.2. the line "Subprogramme" sub-programmes indicate name according to the law on the State budget for the current year to the name specified. Under the "code" indicates the corresponding sub code;
80.5. line "budget build" indicates the appropriate budget type: core budget, 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;
50.1. the line, "the Government" in the category of functional point of budget expenditure classification code according to the full name of the Government functions: 80.6.1. under "code" specifies the functions of the Government Code according to vajiem law on budget normat;
80.6.2. local government function indicates the section "II. Total expenditure" and does not indicate to the General section of the form;
80.7. the column "law/plan year": 80.7.1. the State budget authorities – the law on the State budget for the current year to determine the amount;
80.7.2. local – in accordance with the binding provisions of the municipal budget approved indicators;
80.8. the column "Act/plan approved" indicates the initially approved budget for the financial year/plan;
80.9. the column "plan with changes" indicates current at the end of the year (adjusted) plan: 80.9.1. State budget institutions amendments made in accordance with the Cabinet's orders, orders of the Minister of finance and the law on the State budget for the current year;
80.9.2. local government at the end of the year specified in the plan;
80.10. the column "plan estimates year Government authorities indicate the estimates compare to the US data for the report year. Authorities do not fill in this field;
80.11. "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 classifications;
80.12. 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 funding information in klasifik. The box according to the regulations laid down in the accounting field in the chart of accounts of the sixth, seventh and eighth account of revenue and expenditure of the Group;
80.13. implementation of the budget for the reporting period indicate the breakdown of the institutional sector, except: 80.13.1. taxes and fees indicated in the box "total (8 + 12 + 13 + 14.) ', not broken down by institutional sector;
80.13.2. the line "III. excess of revenues (+), deficit (-) (I-II)" behind the performance of the 5 not aisle aisle to 14;
80.14. the section "IV. Financing" data is the same with the opposite sign in the section "the revenue surplus (+), deficit (-) (I-II)";

80.15. "IV. Financing" column in the "execution on an accrual basis" does not fill in;
80.16. Government institutions and local authorities, in preparing the report on the performance of other budget: 80.16.1. identifies each received different budget sources (fill in the revenue, expenditure and financing section);
80.16.2. in the line "other information": 80.16.2.1. name of the authority which received the funds;
80.16.2.2. objectives, the implementation of which funds were received;
80.16.2.3. If the funds received from the State budget authorities – the account number from which the received/credited funds;
80.16.3. local does not fill in the data in the column "law/plan year-law/plan confirmed", "law/plan year, the plan with the changes" and the "plan year" in the statement;
80.16.4. other budget funds, which is the Authority (tender/security, electoral security, nursing homes retirement living, atsav compare features of detained persons to the Court decision, the prisoner's personal money of persons), the discharge point in the report;
80.17. public authorities: 80.17.1. the budgetary implementation reports shall be prepared according to the instructions of the Cabinet of the procedures laid down;
80.17.2. 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 for the current year and previous years specific breakdown;
the report adds: 80.18.80.18.1. comparison of statement with the Treasury for a review of the year from the Treasury transferred to the distribution accounts, deposits received and repaid loans, accrued requirements (obligations);
80.18.2. with the Treasury agreed to a copy of the summary statement about the economic year, the sa economic classifications, the programs and to the money apakšprogr;
80.19. review shall be accompanied by a detailed 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," the data supplied by specifying account information received from the funds, and the amounts received from the account during the year. 81. Form 2-DI "review of miscellaneous revenue and managed ating" (annex 19)-indicates the various revenue and expenditure: 81.1. According to regulations laid down in the budgetary accounting chart of accounts in the account groups 8000 level, detailing the data to account number;
81.2. breakdown of the budget;
81.3. review shall be accompanied by a detailed explanation of the account and the level listed 8590 8690 and transactions (Ls). 82. the form No. 22 "the budgetary authorities ' list" (annex 20) – the report indicates information about institutions: 82.1. prepared the annual report;
82.2. which financial information the consolidated annual report shall summarise the three minis, the central State authority or local government. 83. Form 8-S "review of customer and vendor" (annex 21): 83.1. the report indicates institutional sectors S130100, S130400 and S130300 customers (account level 1180, 1280, 1380 and 2300 (except 2330 and 2421)) and vendors (account level 5100 (except 5150) and from 5200 to 5800) for each business partner, what is in these sectors (excluding State and local Governments controlled and financed merchants);
report from the 51.7. sector separately the tax obligations/requirements;
83.3. line in "taxes and social security payments" indicates Debi Torah and composition of creditors listed in tax debts/liabilities or overpayment (excluding personal income tax);
83.4. line "taxes – individual income tax" indicates customer and vendor listed in the composition of personal income tax, including the retained balance of individual income tax, which receives the next reporting period. 84. Form 3 – 1 "review of posts in the institutions for implementing the plan" (annex 22): 84.1. review completed national budgetary authorities according to the law on State budget for those programmes (programmes);
52.3. the number of posts in the table of the annual plan shall be completed in accordance with the list of posts, drawn up according to the classification of occupations;
84.3. the actual number of posts actually filled-in according to the indicate the posts;
84.4. 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.
section 1 of the revised 84.5. "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 for the period is calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
84.6.2. section "charges" completed under the legislation in the field of budgetary classification expenditure set out classification categories;
84.7. ' approved estimates year "indicates the State budget programme (sub) those specified. 85. 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 23): 85.1. the 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 programs/apakšpr laid down the gramm;
85.2. the number of posts in the table of the annual plan shall be completed in accordance with the list of posts, prepared in accordance with the classifier of professions;
85.3. the actual number of posts actually filled-in according to the indicate the posts;
85.4. "students ' food, the number of man/days" data calculation: 85.4.1. under "annual plan": the number of students multiplied by the estimated average one catering students the number of days in the year;
85.4.2. the column "average reporting period"-the sum of the actual number of students for each day of the reporting period beginning after the institution existing operational records;
85.5. line "feeding (Ls)" indicate the following data: 85.5.1. under "annual plan" – the national budget in the financial year of the authority planned spending;

85.5.2. the column "average reporting period" – the average expenditure per student meals a year;
85.6. line "training body over the number who do not have parents or their dependants" completed in accordance with approved records list of institutions;
53.3. lines ", giving students allowance and clothing (ls)" in the column "annual plan" indicates the national budget in the financial year of the authority planned spending;
85.8. "teaching staff" and "other employees" table of the annual plan shall be completed in accordance with the approved list of posts;
53.4. 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;
85.10. in the reporting period the actual number at the beginning and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
No 85.11. the section "charges" completed under the legislation of the budget classification of expenditure in the field of classification categories;
85.12. the column "approved estimates year" indicates the State budget programme (sub) those specified. 86. Form 3-5 "review of the implementation of posts of health care institutions" (annex 24): 53.5. report completed in the Ministry of health and its subordinated to national health care budget authority according to the law on State budget for programmes/sub-programmes set out;
86.2. number of posts in the table of the annual plan shall be completed in accordance with the list of posts, prepared in accordance with the classifier of professions;
86.3. 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.
86.4. 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;
86.5. "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;
86.6. "number of Days" data calculation: 86.6.1. 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);
86.6.2. box "is actually the beginning of the reporting period"-the sum of the actual number of patients each day of the reporting period beginning after the institution existing operational records;
86.6.3. box "is actually at the end of the reporting period"-the sum of the actual number of patients for each reporting period after the end of the day the institution existing operational records;
86.7.2. section "charges" completed under the legislation of the budget classification of expenditure in the field of classification categories;
86.8. the column "approved estimates year" indicates the State budget programme (sub) those specified. 87. The accounting policies described in the following sections: 87.1. financial reporting guidelines, which contain the following information: 87.1.1. legislation under which the report is prepared;
87.1.2. period covered by the report;
87.1.3. reporting currency used;
87.2. changes in accounting principles (describes the changes made to the book principles of ING, if any occurred. Description shall include a detailed description of the changes, stating the reasons);
the application of estimates; 101.8.
87.4. changes in the estimates;
87.5. principles of consolidation (describes what transactions between existing subordinated institutions are eliminated, creating a consolidated financial statement);
87.6. foreign currency revaluations;
87.7. significant accounting principles. Brief description of the provided strokes accounting, depreciation, you reduce the value or other accounting principles on the following sections: 87.7.1. intangible investment;
87.7.2. research and development costs;
87.7.3. fixed assets;
87.7.4. participation in the equity of a corporation;
87.7.5. other financial assets, including loans and receivables, available-for-sale financial assets;
87.7.6. rent, including financial leasing;
87.7.7. item;
87.7.8. the requirements, including the provision of unsafe (doubtful) accounts receivable and calculation methods;
87.7.9. deferred income/expenses;
87.7.10. cash and cash equivalents;
87.7.11. provisions;
87.7.12. accrued liabilities;
87.7.13. loans;
87.7.14. revenue recognition, including tax income, grants, provision of services;
87.7.15. share capital increase, if it is not described in other accounting principles;
87.7.16. investment accounting;
87.7.17. records of the privatisation certificates;
87.8. events after the balance sheet date. VIII. Closing questions 88. Be declared unenforceable in the Cabinet of Ministers of 13 November 2007 No. 749 rules "rules for the Government and local authorities in the preparation of the annual report of the order" (Latvian journal, 2007, nr. 185.197. no; 2008). 89. The first annual report under these regulations shall provide for 2009. 90. In preparing the report for 2009, form 8-S "review of customer and supplier" does not fill in box 2 and 4. 91. In preparing the report for 2009 and 2010:91.1. 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-review period-total";
91.2. form No 5 "intangible investment and statement of changes in fixed assets" does not fill in the section On "cognition without rewards not received/transferred financial assets";
form No. 6 91.3. "stock changes" does not fill in the statement ' no consideration received/transferred ";
91.4.7-1 in the form of participation in the capital of a capital company "changes" does not fill in the section On "cognition without consideration received/transferred financial assets";

56.9 in no form 7-3 "general statement of changes in financial investment" does not fill in the section On "cognition without consideration received/transferred financial assets";
91.6.7-4 in the form of "financial investments in securities changes" does not fill in the section On "cognition without consideration received/transferred financial assets";
form No. 7 91.7-5 "loan modification overview" does not fill in the section On "cognition without consideration received/transferred financial assets";
91.8. form No 8-AV "review of deferred expenditure and advance payments" does not fill in the 6, 7, 8, 9, 10, 11, 12, 13, 14 and 15. Data at the end of the reporting period indicated in box 16, "at the end of the reporting period-net present value-the total";
91.9. form No 8-1 "overview of the customer (requirements)" does not fill in the 6, 7, 8, 9, 10, 11, 12, 13, 14 and 15. Data at the end of the reporting period indicated in box 16, "at the end of the reporting period-net present value-the total";
91.10. form No 8-2 "review of creditors (liabilities)" filling 1., 2., 3., 4., 5., 6., 7., 8., 9 and 10. Data at the end of the reporting period indicated in box 11 of the ' at the end of the reporting period, together. " 92. in order to ensure the district's municipal reorganization, a municipal report prepared for 2009, subject to the following conditions: 57.2. district municipality does not provide data for the transferred units and does not exclude the benefit balances/transactions between district municipality and the transferred units last year and the beginning of the year;
92.2. municipal, which takes over from the district authorities of units, increase the balance at the beginning of the year, to include data for the previous year and does not turn off savstar pējo transactions/balances for the previous year and the beginning of the year between the Government and take over the unit;
92.3. municipalities that take over the unit, consolidated in 2009. during the year, between transaction made between the local government, which took over the unit, and taken to the unit from the district authorities. 93. The Treasury provides: 93.1. during the two months following the date of entry into force of the provisions of the electronic data interchange file format description.
93.2. within three months after the date of entry into force of the provisions-reporting system test environment accounting software developers;
93.3. three months and two weeks after the date of entry into force of the provisions of the electronic data exchange file format import prepared statements and checking against the defined format Treasury reporting system by providing input and editing of the report also in manual mode. Prime Minister v. dombrovsky Finance Ministers – Minister of Economics in the workplace a. camphor annex 1: Cabinet of Ministers of 20 October 2009. Regulations No 1193 annex 1: Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 1 balance codes Ministry, Central Government institutions, local name ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ the State budget authorities name ____ ____ ____ ____ ____ ____ ____ ____ ____ ___ taxpayer registration no ___ _____ _____ _____ _____ _____ _____ _____ address _____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ zip code EN-phone ____ ____ ___ _____ email _____ ____ ___ ____ to ____ __ of ___. _ ___ _____ _____ (b. c.) account no name Items Notes No.
At the end of the reporting period at the beginning of the accounting period A B C 1 2 1000 active i. fixed assets (1 + 2 + 3).



1100 1. Intangible assets 1110 development measures and programs, licenses, concessions and 1120 patents, trademarks and similar rights 1130 other intangible assets intangible investments 1140 of 1160 create mineral exploration and other similar non-produced intangible investments 1180 advance payments for intangible investment assets 1210 1200 2. Land, buildings and structures 1220 technological equipment and machinery in the 1230 1240 fixed assets other fixed assets and the incomplete construction and underground 1260 biological assets leased 1270 long-term investment assets 1280 advance payments for fixed assets



1300 3. long-term financial investments investments Corporation 1310 capital and impairment related to equity capital company participation associated 1320 Corporation capital and write-downs of associated corporation capital 1330 1340 of long-term loans to long-term financial investments securities 1350 other long-term financial investments long-term financial 1380 advances investment 2000. Current assets II (4 + 5 + 6. + 7. + 8.)



2100 4. Items. customers 2300 5 2400 6. Prepaid expenses and advances for services and projects 2500 7. short-term financial investments 2600 8. Cash balance (i. + II.)



(in dollars)

Account Nr. Item name no notes at the end of the reporting period at the beginning of the accounting period A B C 1 2 3000 passive III. Equity (1. + 2.)



3300 1. Spare 3500 2. results of the implementation of the budget of the previous financial year 3510 discharge result 3520 review on 4000 results of budget implementation IV. Accruals 5000 g. Accounts payable (5 + 6).



5100 5. Long-term liabilities long-term loans 5120 5110 long-term liabilities advances received 5130 long-term trade payables long-term accrued liabilities 5140 5150 long-term deferred revenue long-term commitments for structural funds 5160-5170 projects long-term commitment for the European Union cohesion fund projects granted funding for a long-term commitment to 5180 other European Union funded projects and foreign financial assistance for other long-term liabilities 5190 5200-5900 6. Short-term liabilities short-term borrowings and 5200 long-term borrowings short-term portion of short-term liabilities to suppliers 5300 and contractors 5410 short-term liabilities advances received 5420 short-term accrued liabilities short-term liabilities 5500 on foreign financial assistance and European Union policy instrument measures 5600 Settlement on pay and deductions (excluding taxes) 5700 taxes and social security charges other liabilities 5800 5900

Deferred revenue balance (III + IV + V..)


(in dollars)

Account Nr. Item name no notes at the end of the reporting period at the beginning of the reporting period ZEMBILANC A B C 1 2 x 1. Zembilanc active x x Leased assets privatization certificates, obtained as a reward for privatized property x Bad receivables other assets zembilanc x x x 2 Zembilanc requirements requirements for dividends and interest receivable on payment for the use of the capital x x Received fines For privatisation certificates receivable x requirements on illegal assets forfeited in other zembilanc requirements x x 3. Zembilanc obligations of x future payments under contracts concluded on foreign financial assistance and European Union policy funded projects received, but not x settled advance invoice x future lease payments future liabilities x x x other guarantee issued zembilanc commitment authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 2 of the Cabinet of Ministers of 20 October 2009. Regulations No 1193 annex 2 in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 4-3 Overview of financial performance codes, Central Government institutions, local government budget authorities name the name of the reference period (year) (ls) code name items in the previous reporting period reporting period a special budget for General donations and donations to other total budget (boxes 1 to 4) special budget for General donations and donations to other budget together (columns 6 to 9) (A) (B) 1 2 3 4 5 6 7 8 9 10 A1.
Revenue from operating A1. (A 1.1 to 1.8 A line amount) A 1.1.
Tax revenue (A) 1.2.
No tax revenue (A) 1.3.
Paid services and other revenues (A) 1.4.
Foreign financial assistance (A) 1.5.
Transfers (A) 1.5.1.
transfer between national bodies, except the Merchant A 1.5.2.
transfers between institutions (A) subordinated to 1.5.3.
transfers between local government structures, except the Merchant A 1.5.4.
transfers between general government bodies, except merchants (A) 1.6.
Donations and gifts (A) 1.7.
Grant from the General Revenue (A) 1.8.
Other revenue from ordinary activities A2.
Operating expenses (A 2.1 to 2.11. line amount (A)) (A) 2.1.
Pay A 2.2.
Employer's social security contributions, social benefits and compensation (A) 2.3. Travel and business travel (A) 2.4.
Services (A) 2.5. The items, materials, goods, and purchase of books (A) 2.6. Tax payments (A) 2.7.
Subsidies and grants A 2.8.
Interest expense (A) 1.8.
Transfers A 2.9.1.
transfer between national bodies, except the Merchant A 2.9.2.
transfers between institutions subordinated to A 2.9.3.
transfers between local government structures, except the Merchant A 2.9.4.
transfers between general government bodies, except for (A) the economic operator 2.10.
Depreciation and amortisation costs (A) 2.11.
Other expenditure from operating activities operating activities excess (A)./deficit (A1-A2) B1.
Financial income (+) B2.
Financial expenses (-) B3.
Revenue (+) or (-) from fixed asset sales. B Other excess/deficit (b.1 + B2 + B3).






C1.
Extraordinary income (+) C2.
Exceptional costs (-) C3.
The result of the adjustment between budget types (+,-) d. net surplus/deficit (A + B + C1 + C2.. + C3.)







Authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 3 of the Cabinet of Ministers of 20 October 2009. Regulations No 1193 annex 3 Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 4-1 equity (net assets) statement of changes in the CODE of the Ministry, Central Government institutions, local government budget authorities name the name of the reference period (year) (in dollars) Accounts no account name at the beginning of the reporting period, increase (+) decrease (-), move between the levels of the other 3000 accounts changes (+,-) at the end of the reporting period (1 + 2 + 3 + 4 + 5.)

(A) (B) 1 2 3 4 5 6 authority leader xxxx (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor 4. Annex to the Cabinet of Ministers of 20 October 2009. Regulations No 1193 annex 4 Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 2 – cash flow statement the NP CODE for Ministry, Central Government institutions, local government budget authorities name the name of the reference period (year) (ls) code name items in the previous reporting period reporting period-special basic budget budget donations and other donation budget together (1. 4. the amount of the box)-special basic budget budget donations and other donation budget together (columns 6 to 9) 1 2 3 4 5 6 7 8 9 10 (A) (I) total revenue (A1 + B1 + C1...)






(II) total expenditure (A2 + B2 + C2...)






A. cash flows from operating activities (A1-A2).






A1.
Revenue from operating activities (A 1.1 to A 1.7. line amount) A 1.1.
Tax revenue (A) 1.2.
No tax revenue (A) 1.3.
Paid services and other revenues (A) 1.4.
Foreign financial assistance (A) 1.5.
Transfers (A) 1.5.1.
transfer between national bodies, except the Merchant A 1.5.2.
transfers between institutions (A) subordinated to 1.5.3.
transfers between local government bodies, except for merchants







(A) transfers between 1.5.4. General Government bodies, except merchants (A) 1.6.
Donations and gifts (A) 1.7.
Other revenue from ordinary activities A2.
A2. Operating expenses (A 2.1 to 2.10 (A). the line amount) (A) 2.1.
Pay A 2.2.
Employer's social security contributions, social benefits and compensation (A) 2.3.
Travel and business travel (A) 2.4.
Services (A) 2.5.
The items, materials, goods, and purchase of books (A) 2.6.
Tax payments (A) 2.7.
Subsidies and grants A 2.8.
Interest expense (A) 1.8.
Transfer (A 2.9.1. + A 2.9.2.)






2.9.1. A living expenses (up to A 2.9.1.4. A 2.9.1.1. line amount) A 2.9.1.1.
transfer between national bodies, except the Merchant A 2.9.1.2.
transfers between institutions subordinated to A 2.9.1.3.
transfers between local government structures, except the Merchant A 2.9.1.4.
transfers between general government bodies, except the Merchant A 2.9.2.
Capital expenditure (2.9.2.1 A to A line amount 2.9.2.4.) A 2.9.2.1.
transfer between national bodies, except the Merchant A 2.9.2.2.
transfers between institutions subordinated to A 2.9.2.3.
transfers between local government structures, except the Merchant A 2.9.2.4.
transfers between general government bodies, except for (A) the economic operator 2.10.
Other expenditure from operating activities b. cash flow from investment activities (B1-B2.)






B1.
Revenue from investment activities (B to B 1.1 1.4 line amount) (B) 1.1.
Sales of intangible investments (B) 1.2.
The sale of fixed assets (B) 1.3.
Participation in the capital stock of the Corporation, and the sale of securities (B) 1.4.
Other income from investment activities in B2.
Expenses from investment activities (B to B 2.1 2.6 line amount) (B) 2.1.
Purchase of intangible assets (B) 2.2.
The creation of intangible investments (B) 2.3.
(B) acquisition of 2.4.
Creating fixed assets and construction in progress (B) 2.5.
Participation in the capital stock of the Corporation, and the acquisition of securities (B) 2.6.
Other expenses from investment activities c. cash flows from financing activities (C1-C2).






C1.
Revenue from financing activities (C 1.1. to 1.4 C line amount) (C) 1.1.
Sale of own shares issued by C 1.2.
Loan repayment C 1.3.
Received loans (C) 1.4.
Other revenue from financial operations C2.
Expenditure from financing activities (C to C 2.4 2.1. line amount) (C) 2.1.
Same (C) the acquisition of shares issued 2.2.
Lending C 2.3.
Repayment of the loan (C) 2.4.
Other expenses from financial activities III. Cash flow together (i.-II.)






D1.
Grant from the general revenue to the D2.
Closed appropriations (-) IV. Cash flow total (III. + D1 + D2.)






V. foreign currency rate fluctuations result (+,-) VI. Cash and deposit changes during the reporting period (NL1 NL2.-.)






NL1.
Cash and deposit balances at the beginning of the period NL2.
Cash and deposit balances at the end of the period (after the closure of appropriations) head of the Authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 5 of the Cabinet of Ministers of 20 October 2009. Regulations No 1193 annex 5 Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 1-1 balance in the layout CODE in the Ministry, Central Government institutions, local government budget authorities name the name of the reference period (year) (in dollars) Accounts no item name Bank of Latvia/the Treasury authority to the commercial banks at the end of the reporting period (1 + 2 + 3 + 4 + 5 + 6. + 7.8 + 9 + 10 + 11 +. + 12.)
At the beginning of the reporting period a/s "SEB" JSC "Latvian savings bank", JSC "Swedbank" a/s "Parex banka" JSC "Baltic Trust Bank" State JSC "Latvian mortgage and land bank" JSC "Privatbank" a/s "Aizkraukles Banka" a/s "DnB Nord Banka" other commercial banks (A) (B) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 xxxx account name (the name of the authority first name, last name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 6 of the Cabinet of Ministers of 20 October 2009. Regulations No 1193 annex 6 in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 4-2 report on savings codes Ministry, Central Government institutions, local government budget authorities name the name of the reference period (year) (in dollars) Accounts no item name/description of the transactions at the beginning of the reporting period, increase (+) decrease (-) at the end of the reporting period (1 + 2 + 3).

(A) (B) 1 2 3 4 4200 savings expected commitment authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 7 of the Cabinet of Ministers of 20 October 2009. Regulations No 1193 7. The attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 5 intangible assets and fixed assets changes in codes, Ministry of Central Government institutions, local government budget authorities name the name of the reference period (year), title (in LCY) account no name Items acquisition value at the beginning of the reporting period transactions (+ the original recognition,-) (+)/disposals (-) (+,-) movement between 1100 and 1200 level accounts revaluation (+,-) other changes (+,-) at the end of the reporting period (1 to 13 columns) increase (+) decrease (-) the initial recognition and counting results (+,-) the exclusion of (-)

to/from 2100 account groups (+,-) free of charge increase (+) decrease (-) the increase (+) decrease (-) received (+) (-) (A) (B) passed the xxxx name 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (B) of section account no name Items depreciation (amortisation) net book value at the beginning of the period calculated for the period (+) off of (-)/from 2100 to account groups (+,-) adjustment (+,-) free of charge transfer between 1100 and 1200 level accounts (+ ,-) at the end of the reporting period (15 to 22 boxes) at the beginning of the reporting period (1-15) at the end of the reporting period (14-23).

received (+) (-) (A) (B) passed the xxxx name certificate for 15 16 17 18 19 20 21 22 23 24 25 no consideration received/transferred to long-term non-financial assets account no. steņ of the nosa-Po-kum is received (+) (-)/nodots the original value depreciation net book value S130112 S130400 S130121 S130130 S130122, S130111, SEC-tor S130312 together in S130322 S130311, S130321 S130330, along the S110000 S120000 S140000 sec-tor S150000 S200000 sam S130112 S130122, pav-S130400 S130111 S130121 S130130 total sek-tor in S130312 S130322 S130311, S130321 S130330, along the S110000 S120000 S140000 sec-tor S150000 S200000 pav-sam-view over the peri-od-Tween start over-view of peri-od xxxx end nosa-Kuma authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor Annex 8 of the Cabinet of Ministers of 20 October 2009. Regulations No 1193 Annex 8 Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 6 stock changes codes Ministry, Central Government authorities, local government budget authorities name the name of the reference period (year) (ls) account no name Items at the beginning of the reporting period transactions (+ the original recognition,-) (+)/disposals (-) (+,-) Movement between 2100 level accounts value reduction (-) other changes (+,-) at the end of the reporting period (1 to 12 boxes total) increase (+) decrease (-) the initial recognition and counting results (+,-) the exclusion of (-) to/from 1100/1200 account groups (+,-) free of charge increase (+) decrease (-) received (+) (-) (A) (B) passed the xxxx name 1 2 3 4 5 6 7 8 9 10 11 12 13 statement account no name Items received without charge S130112 S130122 S130400 S130111 S130121 put S130130 together (1 + 2 + 3).
S130312 S130322 S130311 S130321 S130330 total sectors (5 + 6 + 7).
S110000 S120000 S140000 S150000 S200000 perfectly (4 + 8 + 9 + 10).
S130112 S130122 S130400 S130111 S130121 S130130 total sectors (12 + 13 + 14.)
S130312 S130322 S130311 S130321 S130330 total sectors (16. + 17. + 18.)
S110000 S120000 S140000 S150000 S200000 perfectly (15.19 + 20 + 21 +.)

XXXX nosa-Kuma authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor Annex 9. Cabinet of Ministers of 20 October 2009. Regulations No 1193 9. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 7-1 participation in the statement of changes in equity capital company codes, the Ministry of the central public authorities, municipal budget authority the name of the name of the reference period (year) (in dollars) Accounts no Equity accounting method-the name of the company the register-tion no Financial-sowing class-cation Code No-cionāl sector classification code-public Capital data-use annual report at the beginning of the reporting period transactions (+,-) initial recognition (+)/disposals (-) no consideration received (+)/(-) move passed (+,-) between 1300 and 2500 level accounts or Convert-tēšan (+)/increase or decrease the value of option 3 (-) fluctuations in exchange rates (+,-) other changes (+,-) at the end of the reporting period (1 to 9. column sum) participation (%) at the end of the period of Participation (%) at the beginning of the period the Corporation data year audited/unaudited large-Morrow (+) increase or decrease (-) early stage equity capital at the end of the period at the beginning of the period A B C D E F G H 1 2 3 4 5 6 7 8 9 10 11 12
13 14 statement of no consideration received/transferred financial assets code name S130112 S130122 S130400 free S130111 S130121 S130312 S130322 S130130 total S130311 S130321 S130330 sector total S110000 S120000 S140000 S150000 S200000 sector 5 total received (+) s. 5. N passed (-) head of the Authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor 10. Annex to the Cabinet of Ministers of 20 October 2009. Regulations No 1193 annex 10 Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 7-3 the rest of the statement of changes in financial investment codes in the Ministry, Central Government institutions, local government budget authorities name the name of the reference period (year) (in dollars) Accounts no Capital-company/item name registry-tion no Financial-sowing classification code No-cionāl sector class-cation code-public Equity data-use annual report at the beginning of the reporting period transactions (+,-) initial recognition (+)/disposals (-) no consideration received (+)/(-) passed moved dissemination (+,-) between 1300 and 2500 level accounts or values increase or decrease (-) option 3 exchange rate fluctuations (+,-) other changes (+,-) savings assets at the end of the reporting period (1 to 11 boxes total) participation (%) at the end of the period of Participation (%) at the beginning of the period the Corporation data year audited/unaudited large-Morrow (+) increase or decrease (-) option 3 large-Morrow (+) increase or decrease (-) early stage equity capital at the end of the period at the beginning of the period A B C D E F G 1 2 3 4 5
6 7 8

9 10 11 12 13 14 15 16 xxxx statement of no consideration received/transferred financial assets code name S130112 S130122 S130400 free S130111 S130121 S130312 S130322 S130130 total S130311 S130321 S130330 sector total S110000 S120000 S140000 S150000 S200000 sector 5 total received (+) s. 5. N passed (-) head of the Authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 11. Cabinet of Ministers of 20 October 2009. Regulations No 1193 annex 11 in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data Form No. 7-4 financial investment securities report codes changes ministries, Central State authorities, municipal budget authority the name of the name of the reference period (year) (ls) account no name of the issuer of the items in the Institutional sector classification code number (piece)
The total par value emission date (yyyy. dd.mm.)
Maturity (dd.mm. yyyy.)
The period after the issue date of the currency designation at the beginning of the reporting period transactions (+,-) initial recognition (+)/disposals (-) no consideration received (+)/(-) move passed (+,-) of the account to the account of revaluations (+)/decrease (-) the value of exchange rate fluctuations (+,-) other changes (+,-) at the end of the reporting period (1 to 9. column sum) large-Morrow (+) to increase or decrease (-) option 3 A B C D E F G H E F 1 2 3 4 5 6 7 8 9 10 statement of no consideration received/transferred financial assets code name S130112 S130122 S130400 free S130111 S130130 S130312 S130121 total sectors S130322 S130311 S130321 S130330 S110000 S120000 S140000 together S150000 S200000 sector 5 total received (+) s. 5. N passed (-) head of the Authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 12. Cabinet of Ministers of 20 October 2009. Regulations No 1193 12. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 7-5 loan review code changes ministries, Central State authorities, municipal budget authority the name of the name of the reference period (year) (in dollars) Accounts no loan recipient name purpose Institutional sector classification code signature date (yyyy. URdd.mm.)
Repayment term (URdd.mm. yyyy.)
Loan agreement amount ($) at the beginning of the reporting period transactions (+,-) initial recognition (+)/disposals (-) no consideration received (+)/(-) move passed (+,-) of the account to the account of the exchange rate fluctuations result (+,-) other changes (+,-) savings assets at the end of the reporting period (3. + 4. + 5 + 7 + 6 + 8 + 9. + 10-11-12)

gross provisions NET created (1.-2.) large-Morrow (+) increase or decrease (-) option 3 large-Morrow (-) decrease (+) in the agenda-A B C D E F G 1 2 3 4 5 6 7 8 9 10 11 12 13 total x x x x statement of no consideration received/transferred financial assets code name S130112 S130122 S130400 free S130111 S130121 S130312 S130322 S130130 total S130311 S130321 S130330 sector total S110000 S120000 S140000 S150000 S200000 sector in total 7. S received (+) N 7 released (-) (the name of the authority first name, last name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 13. Cabinet of Ministers of 20 October 2009. Regulations No 1193 13. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 8 – AV review of deferred expenditure and advance payments CODE in the Ministry, Central Government institutions, local government budget authorities name the name of the reference period (year) (ls) account no name Items at the end of the reporting period at the beginning of the period (net) accounts payable the value of the gross assets of the savings net present value of S130100 S130400 S130300 S110000 S120000 S140000 S150000, S200000 together (9 + 13 + 14 + 15.)

at the beginning of the period considered (+) large-Morrow (+) to increase or decrease (-) option 3 total (2 + 3 + 4).
S130112 S130122 S130400 S130111 S130121 S130130 together (6 + 7 + 8).
S130312 S130322 S130311 S130321 S130330 total sectors (10. + 11. + 12.)

(A) (B) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 14. Cabinet of Ministers of 20 October 2009. Regulations No 1193 14. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 8-1 Overview of the customer (requirements) codes, Central Government institutions, local government budget authorities name the name of the reference period (year) (ls) account no name Items at the end of the reporting period at the beginning of the period (net) of the book value account (gross) savings assets
NET S130400 S130300 S110000 S130100 value, S120000 S140000 S150000 S200000 total (+ 9 + 14 + 15 13.)

at the beginning of the period considered (+), increase (+) decrease (-) total (2 + 3 + 4).
S130112 S130122 S130400 S130111 S130121 S130130 together (6 + 7 + 8).
S130312 S130322 S130311 S130321 S130330 total sectors (10. + 11. + 12.)

(A) (B) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 authority (name) (signature) * principal accounting officer (name) (signature)


Note the. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 15. Cabinet of Ministers of 20 October 2009. Regulations No 1193 15. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 8-2 Overview of creditors (liabilities) codes, the Ministry of the central public authorities, municipal budget authority the name of the name of the reference period (year) (ls) account no name Items at the end of the reporting period at the beginning of the reporting period S130100 S130400 S130300 S110000 S120000 S140000 S150000, S200000 together (4 + 8 + 9 + 10).

S130112 S130122 S130400 S130111 S130121 S130130 total (1 + 2 + 3).

S130312 S130322 S130311 S130321 S130330 total sectors (5 + 6 + 7).

(A) (B) 1 2 3 4 5 6 7 8 9 10 11 12 xxxx account name authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor Annex 16. Cabinet of Ministers of 20 October 2009. Regulations No 1193 16. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 9-1 Overview of loans code ministries, Central State authorities, municipal budget authority the name of the name of the reference period (year) (ls) Code Behind-No-cionāl the employer sector class-cation code date of signature of the Treaty aim (dd.mm. yyyy.)
Repayment term (dd.mm. yyyy.)% rate currency represents-you-Up us contract amount of the beginning of the reporting period transactions (+,-) other changes (+,-), exchange rate fluctuations (+,-) at the end of the reporting period (1 + 3 + 5 + 7 + 9..)

increase (+) decrease (-) in the reporting period total total total during the period the period the period total A B C D E F G H I 1 2 3 4 5 6 7 8 9 10 total x x x x x x institution (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor Annex 17. Cabinet of Ministers of 20 October 2009. Regulations No 1193 17. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form No 9-2 review of codes, the Department guarantees the central public authorities, municipal budget authority the name of the name of the reference period (year) (ls) counting account lender Institutional sector classification code purpose borrower signature date (yyyy. dd.mm.)
Repayment term (URdd.mm. yyyy.)
Currency represents the amount of the comprehensive guarantee – you'll guaranteed the loan amount at the beginning of the reporting period transactions (+,-) other changes (+,-), exchange rate fluctuations (+,-) at the end of the reporting period (1 + 3 + 5 + 7 + 9..)

increase (+) decrease (-) in the reporting period total total total during the period the period the period total A B C D E F G H I J 1 2 3 4 5 6 7 8 9 10 x total authorities (first name, last name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 18. Cabinet of Ministers of 20 October 2009. Regulations No 1193 18. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 2 report on the implementation of the budget of the Ministry, the codes Central Government institutions, local government budget authorities name the name of the reference period (year) budget type functional categories of the Government programme a subprogramme other information (ls) classification code item name law/plan year plan estimates year budget execution on an accruals basis in the previous reporting period reporting period the Act/plan approved plan with the changes in total (8 + 12 + 13 + 14.)
S130100 S130400 S130300 S110000 S120000 S140000 S150000, S200000 in the previous reporting period reporting period S130112 S130122 S130400 S130111 S130121 S130130 total sectors (5 + 6 + 7).
S130312 S130322 S130311 S130321 S130330 total sectors (9 + 10 + 11).

(A) (B) (I). Total revenue 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 x. x group name xxxx classification code name xxxx classification code name II. Total expenditure. group name x x xxxx xxxx code name of classification classification code name III. Excess of revenues (+), deficit (-) (I-II) IV. Financing xxxx classification code name (name of the institution first name, last name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 19. Cabinet of Ministers of 20 October 2009. Regulations No 1193 19. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 2 – LCI statement about the various revenue and expenditure codes ministries, Central State authorities, municipal budget authority the name of the name of the reference period (year) (ls) account no name items in the previous reporting period reporting period a special budget for General donations and donations
other budget together (boxes 1 to 4) special budget for General donations and donations to other budget together (columns 6 to 9) (A) (B) 1 2 3 4 5 6 7 8 9 10 xxxx

Account name authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor 20. Annex to the Cabinet of Ministers of 20 October 2009. Regulations No 1193 20. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 22 budget the list CODE for Ministry, Central Government institutions, local government budget authorities name the name of the reference period (year) no budgetary authority PO box name registration No 1 2 3 4 registered institutions (name first name, last name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 21. Cabinet of Ministers of 20 October 2009. Regulations No 1193 21. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 8-S review of customer and supplier comprised codes Ministry, Central Government institutions, local government budget authorities name the name of the reference period (year) (ls) code name of indicators accounts receivable accounts payable at the end of the reporting period at the beginning of the period at the end of the reporting period report at the beginning of the period (A) (B) (I) S130110, S130120, S130400 1 2 3 4 total taxes and social security payments to the Ministry name of Benchers xx xx name of S130310 II, S130320 total taxes – individual income tax xx xxxxxx municipal name name of the subordinated institutions (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 22 of the Cabinet of Ministers of 20 October 2009. Regulations No 1193 22. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 3-1 Overview of the number of posts in the institutions of the implementation of the CODE in the Ministry, Central Government institutions, local government budget authorities name the name of the reference period (year) Government functional category program sub-programme 1. Authorities and position indicators lines of code in the annual plan
In fact the beginning of the period at the end of the reporting period, the average reporting period (A) (B) 1 2 3 4 number of Institutions 010 number of posts (030 + 040 + 050 060 070 080 + + + + + 100 + 110 000) 020 030 parliamentary faction by MEPs, the Commission and the employees of the Administration Cabinet members 040, Ministers of State and parliamentary secretaries of the ministries of State civil servants 050 060 civil servants dedicated to professional service soldiers 070 080 officials with special ranks 090 special troops employed in 100 other staff, t.sk.
110 judges and prosecutors 120 2. Remuneration (base currency) Pointer to expense classification code approved in the estimates year cash flow execution execution on an accrual basis (A) (B) 1 2 3 reward (1100 + 1200) 1000 remuneration (1140 1150 1160 1110 + + + + 1170) 1100 monthly salary (1111 1112 1113 1114 + + + + + + 1119 1115 1116) 1110 1111 salary for members of the parliamentary faction, the Commission and the employees of the administration of the monthly salary of Cabinet members 1112 , Minister of State and the Parliamentary Secretary of the Ministry of the monthly salary of civil servants 1113 monthly salary 1114 professional civil servants wages 1115 Officials of special ranks of other 116 wage monthly salary allowances and bonuses 1140 1119 pay individuals to legal relations regulating the basis of 1150 employees employed abroad, officials with special ranks and officials allowances 1160 employer benefits and payments of the employer State 1170 compulsory social insurance contributions , social benefits and compensation (1210 1220 1230 + +) 1200 employer State social security payments social benefits in 1210 and 1220 compensation transactions with the State funded pension scheme features 1230 authority (name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor 23. attachment of the Cabinet of Ministers of 20 October 2009. Regulations No 1193 23. attachment in Word format data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data 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 the educational institutions of the Ministry of the codes , Central Government institutions, local government budget authorities name the name of the reference period (year) Government functional category program sub-programme 1. the institutions, students and post indicators lines of code are actually the annual plan in the beginning of the period at the end of the reporting period, the average reporting period (A) (B) 1 2 3 4 unit authorities, a number of students (pupils) 010 number 020 Students number of man/days of catering expenses catering 030 (Ls) 633 x x school run number who do not have parents or their dependants x x expenses the 050 with your students and clothing allowance ($) 060 x x number of pedagogical rates 070 number of posts (90 + 100) 080 090 teaching staff other staff 100 2. Remuneration (base currency) Pointer to lines of code

Approved estimates of cash flows for the years izpilde execution on an accrual basis (A) (B) 1 2 3 reward (120 + 150) 110 1. Remuneration total (130 + 140) 120 teaching staff of other remuneration 130 140 2. national employers ' compulsory social insurance contributions, social benefits and compensation 2.1 the employer's 150 State social security payments 180 2.2. Social benefits and compensation activities 2.3 190 with the State funded pension scheme features 200 institutions (name first name, last name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor annex 24. Cabinet of Ministers of 20 October 2009. Regulations No 1193 data collection statement of reasons – the law on budget and financial management article 30 first, second and eighth part gives the right to request this data form 3-5 review of posts plan health care ministries, Central codes State authorities, municipal budget authority the name of the name of the reference period (year) Government functional category program sub-programme 1. patients, positions and performance lines of code are actually the annual plan in the beginning of the period at the end of the reporting period, the average reporting period (A) (B) 1 2 3 4 number of Institutions, the unit 010 number of posts-total 020 doctors (odds), including the key doctors and dentists in the average medical staff 030 040 junior medical staff 050 civil servants 060 070 other staff of the total number of posts: personal that concluded a management agreement 080 x number of beds, number of Days of unit 355 x 100 x the number of treated patients 110 outpatient visitors x 120 x 2. Remuneration (base currency) Pointer to lines of code approved in the year cash flow execution execution on an accrual basis (A) (B) 1 2 3 reward (140 + 200) 130 1. Salaries (150 + 160 170 180 190 + + +) pay 140 doctors , including the key doctors and dentists pay average of 150 medical personnel pay 160 junior medical staff, civil servants pay 170 180 190 2 of other remuneration. Employer State social security payments, social benefits and refunds 200 2.1 the employer State social security payments 210 2.2. Social benefits and compensation activities 2.3 with 220 State funded pension scheme features 230 institutions (name first name, last name) (signature) * principal accounting officer (name) (signature) * Note. The document property "caption '' not filled in if an electronic document is drawn up according to the law on electronic document design.
The Minister of finance, Minister of Economic Affairs in place of a. camphor