Financial and capital market Commission, the provisions of regulations No 114 in Riga 2009 (25 September. 35. p. 4)
The amendments to the "banking, investment brokerage firm and investment management company of the annual accounts and the consolidated annual report rules ' Issued in accordance with the law of credit institutions 76.79.89., and article, financial instruments market law 114. and article 115 and investment management company law article 75.1 of the first and the third to draw financial and capital market Commission Regulation No 46 24.02.2006." banks, investment companies and investment management company of the annual accounts and the consolidated annual report for the preparation of the rules "(hereinafter-the rules) the following amendments : 1. Replace rule 3., 16.8.,., 49.3.1., 58 11.1. and in paragraph 87, the words "the date of the balance sheet ' with the words ' the end date for the report period '.
2. Express provisions of paragraph 4 by the following: "4. the financial report (consolidated financial statements) include: 4.1 Overview of the financial position at the reporting period end date (hereinafter referred to as the balance or consolidated balance sheet);
4.2. the reporting period was the comprehensive income statement or statement of comprehensive income in the period the consolidated report of all of the reporting period, income and expenses are presented in a separate comprehensive income statement, or in two reports that show a separate calculation of the profit or loss and the individual components of the comprehensive income statement (calculation, which also includes the rest of the profit or loss not recognised income components);
4.3. the reporting period cash flow statement (below-or the cash flow statement the consolidated cash flow statement);
4.4. the reporting period was the change of the capital and reserves accounts (hereinafter – capital and reserves or consolidated statement of changes in equity and statement of changes in reserve);
4.5. the annex;
4.6. report on the financial situation of an earlier comparative reporting period start date if the bank's accounting policy is applied retrospectively or makes a retrospective of financial statement items, or reclassified financial statements items. "
3. Express provisions 47 paragraph by the following: "47. changes in capital and reserves in the report, which describes the change in the net assets of the bank, produce: 29.3. bank review on comprehensive income total amount, as well as previous periods of accumulated comprehensive income;
47.2. in accordance with the international accounting standard 8 defined in retrospect made in accounting policy retrospectively or items of the financial statements the impact of adjustment on the part of each report;
47.3. transactions with shareholders, related to the issue of shares and the deletion of the same stock repurchase and sale, as well as the cost of the dividends;
47.4. the components of each review a comparison of the carrying amount at the beginning of the accounting year and at the end, revealing each change in the year. "
4. Supplement with 29.3 points as follows: "changes in capital and reserves 29.3 statement or in the notes on the presentation of the bank's shareholders dividends paid profit levels, as well as the amount of dividends per share."
Financial and capital market Commission of Krūman I.