The Bank of Latvia Regulation No 40, Riga, 16 July 2009. Monetary financial institutions in the monthly balance sheet reporting rules Issued in accordance with the law "on banking" article 39 1. General questions 1. determines the order in which the monetary financial institutions shall prepare and submit to the monthly balance report.
2. The terms used in the following terms.
2.1. the Sector of terms 2.1.1. Insurance corporations and pension funds-financial institutions that provide financial intermediation services, combining different types of risks. Insurance companies taken over by the policyholder or the insured risk or possible loss on the transfer of any financial risk of loss reinsurers. Insurance companies providing life or non-life insurance services. Private pension funds out of the members of the Fund of social insurance, the risk accumulating and investing members ' own and their right of voluntary contributions of funds, to ensure that these actors age or disability retirement benefits. This sector include insurers, reinsurers, private pension funds and the State funded pension scheme.
2.1.2. Central banks — institutions whose main activity is the national currency of the national currency, the internal and external value of the currency and the country's foreign reserves or portions of them.
2.1.3. Central Government – State institutions, t.sk. ministries, embassies, representative offices, agencies, councils, education, health, justice, cultural and other public authorities whose competence covers the entire national economic territory. The Government of the Republic of Latvia to the list of institutional units in accordance with the European system of accounts 1995 (hereinafter referred to as the European system of accounts) prepares the Latvian Central Statistical Bureau. In the Republic of Latvia to banking and monetary statistics of the National Social Security Fund reported to the Central Government.
2.1.4. other financial intermediaries, except insurance corporations and pension funds (hereinafter – other financial intermediaries), the financial institutions involved in financial intermediation primarily by making the non-cash, non-MFI deposits and deposit substitutes or insurance technical reserves. Other financial intermediaries are lending the companies involved (for example, financial leasing companies, factoring companies, export or import financing companies), investment funds, investment companies, financial vehicle Corporation, a financial holding company, venture capital companies (venture capital corporations), as well as other financial institutions if they meet these conditions.
2.1.5. The financial vehicle Corporation, trust company or other legal person, other than monetary financial institutions and set up to carry out one or more securitisation transactions (financial vehicle corporation). Its activity is limited to the purpose of the measures needed, its structure provides the financial vehicle Corporation commitment to separation from the institutions – the initiator obligation, and its shareholders have the right to pledge or to change these parts without restrictions. The initiator is the legal person itself or through related entities, through direct or indirect links to the original agreement that creates a liability or potential liability to the customer or potential customer and which becomes subject to securitisation exposures.
2.1.6. financial palīgsabiedrīb – a financial institution involved mostly financial activities, i.e. activities closely related to financial intermediation but not financial intermediation, such as brokerage, investments which do not provide financial intermediation services in its own name, the company which provides financial market infrastructure, the body that supervises the monetary financial institutions, financial institutions and financial markets. Financial and capital market Commission, NASDAQ OMX Riga, Latvian Central Depositary, brokerage companies, currency exchange points, as well as investment management companies are considered financial palīgsabiedrīb.
2.1.7. the customer – natural or legal person to whom monetary financial institutions providing financial services.
2.1.8. Households – natural person or group of natural persons as a consumer and meant only for own final consumption of the goods by the manufacturer and not the financial services provider. In the Republic of Latvia the household also be self-employed person, if they have not registered their activities in the Republic of Latvia enterprise register in the commercial register.
2.1.9. Serving households and foundations of the society-society and Foundation, which provides goods and services to persons or to groups of individuals and resources derive primarily from voluntary contributions in cash or in kind, from the payments made by the Government, as well as income from real property. Such associations and foundations are, for example, trade unions, professional or educational associations, consumers ' associations, political parties, churches, religious communities, as well as cultural, recreational and sports clubs, charities, relief and aid organisations.
2.1.10. The monetary financial institutions (hereinafter MF) – credit institutions, credit unions, money market funds and other financial companies that receive deposits or close substitutes for deposits from customers, which is not an MFI, at their own cost grant credits and investing in securities, as well as the national central bank.
2.1.11. Money market fund-open investment fund certificates which are close in terms of liquidity deposit substitutes (i.e., under normal market conditions, they may buy back, delete or transported) and which features mostly (i.e. at least 85% of the investment portfolio) invested in money market instruments, money market fund investment certificates, shares or other transferable debt instruments with a residual maturity up to 1 year (inclusive), or bank deposits.
2.1.12. Non-financial corporations-economic unit that produces goods or provides financial services in order to make a profit or other fruits. In the Republic of Latvia on financial firms considered a sole proprietor, also if he registered for his activities of the Republic of Latvia enterprise register in the commercial register. There are public and private non-financial corporations.
2.1.13. Non-MFI-MFI customers which are not MFIs, t.sk. the Government, other financial intermediaries, financial palīgsabiedrīb, insurance corporations and pension funds non-financial corporations, households and society serving households and Foundation.
2.1.14. Non-residents – all institutions that are registered in foreign countries and individuals, which the household is located outside the Republic of Latvia or that come in Latvia for a period less than 1 year (exception – students). For non-residents shall be deemed to include MFIs registered subsidiaries abroad, foreign diplomatic, consular, international institutions and other agencies in the Republic of Latvia.
2.1.15. Affiliated company – a credit institution, a financial institution or a non-financial company in relation to the MFI's either, or subsidiary companies, parent company, or other subsidiary companies, parent company (hereinafter also related the MFIs if the familial link between the MFI and other MFI).
2.1.16. Residents-all institutions, t.sk. foreign registered and operating in the Republic of Latvia, and individuals whose household is located in the Republic of Latvia and who do not just go outside the Republic of Latvia for more than 1 year (exception – students). For residents of the Republic of Latvia shall be deemed to include diplomatic, consular and other representative offices abroad. Institutions located in offshore financial centres are treated as residents of the territories in which the centres are located.
2.1.17. related community-credit institution, financial institution or finance company, in which the MFI owns directly or indirectly (through subsidiaries) for participation, which covers 10% of the share capital or of the voting rights and more, but less than 50% of the share capital or of the voting rights or which may have a significant effect on the MFIS (hereinafter also the associated MF if such links one MFI and other MFI).
2.1.18. International institutions – institutions which are not registered as a resident of one country, such as the World Bank, the European bank for reconstruction and development, European regional development fund, the European investment bank, the European Social Fund, the European Commission, the bank for international settlements, the International Monetary Fund. In the absence of other indications, monthly balance report and its annexes international institutions presented their headquarters location and sector of international institutions that can be found in the list of Latvian banks internet page (www.bank.lv) the "links" menu.

2.1.19. The Government — State institutions of non-market goods or services intended for individual and collective consumption, or to a public body involved in national income and national wealth redistribution. In the Republic of Latvia Government comprises Central Government and local government. The Government of the Republic of Latvia to the list of institutional units in accordance with the European system of accounts requirements prepared by the Republic of Latvia Central Statistical Bureau.
2.1.20. public non-financial corporations non-financial corporations – in which the Government owns more than 50% of the share capital or of the voting rights or which it controls directly or indirectly.
2.1.21. Local Government – national authorities competency applies only to local economic territory. The Government of the Republic of Latvia to the list of institutional units by European accounting system requirements, prepare the Latvian Central Statistical Bureau.
2.2. Instruments terms 2.2.1. Loan Facility – the permanent option of the Republic of Latvia registered banks and foreign bank branches the Bank of Latvia to receive automatic and demand loans overnight against collateral.
2.2.2. the Revolving credit (revolving loan) and credit (overdraf) 2.2.2.1. Renewable credits-credits, having the following characteristics: the client may without prior notice, the MFI to use or withdraw funds from the account to a pre-defined credit limit; the available credit amount may increase or decrease, borrowing or repaying the funds; the credit can be used repeatedly; There is no obligation to repay borrowed funds regularly.
2.2.2.2. The excess credit checking account debit balance.
2.2.3. debt securities Issued with an original maturity of up to two years to allow share capital less than 100% of the guarantees, issued by MFIs are hibrīdinstrument with original maturity up to 2 years, upon expiration of which it can be delete in the contract value in the currency of the issue, which is less than the amount originally invested and derivatives debt component combinations. 100% capital guarantee applies to the original agreement of repayment of principal.
2.2.4. long-term debt securities-debt securities, which at the time of issue specified maturity is longer than 1 year.
2.2.5. short-term debt securities-debt securities, which at the time of issue specified maturity up to 1 year (inclusive).
2.2.6. loan for house purchase-credit issued to households and household service associations and foundations House, apartment or land acquisition, construction or reconstruction. This category includes mortgage loans and loans for improving home or apartment, which improves the home or apartment economic indicators.
2.2.7. Non-marketable debt securities: debt securities that are not marketable and can not be sold in the secondary securities market.
2.2.8. Deposits redeemable at notice-in funds deposited into the MFI, not setting a deadline, and you can remove either the notice to MFA under the notice specified in the contract, or by paying a substantial fine to it (for example, savings).
2.2.9. The deposit facility – the permanent option of the Republic of Latvia registered banks and foreign bank branches, at the request of the Bank of Latvia to make overnight deposits with the Bank of Latvia down the interest rate.
2.2.10. Settlement free credit card-a credit issued by MFIs or non-financial corporations households as the card holder with a 0% rate from the day on which the billing cycle is made by card, until the day when this should be settled on the billing cycle of the debit balance (convenienc credit).
2.2.11. Payment Card interest credit loan that follows the billing card interest-free credit, i.e. the debit balance in the card account of its settlement, when it was possible for the first time, and for which the interest rate is calculated or rolled-up interest rate which is usually higher than 0% (extended credit). In these cases, the customer must pay the minimum monthly payment to at least partially repay the payment card interest credit.
2.2.12. Subordinated liabilities-liabilities which led to the loan that the lender gives the right to reclaim the MFI loan liquidation (bankruptcy) case only after the claims of all other creditors have been met, but before the General recovery.
2.2.13. Consumer credit – credit issued to households and household service associations and foundations of such consumer goods (such as household appliances and cars) and services (such as medical care and travel) for payment that is not related to profits. Consumer credit has also issued loans according to the settlement account of the provisions of the Treaty.
2.2.14. other loans, loans not issued for consumption or a house purchase, for example, the credit business, education.
2.2.15. Repo – sale of securities at a fixed price with the condition to repurchase the same or similar securities at a fixed price at the end of the transaction.
2.2.16. Reverse repo – purchase of securities at a specific price on condition of atpārd the same or similar securities at a fixed price at the end of the transaction.
2.2.17. Syndicated loan, the single credit agreement pursuant to which the granting of credit to several lenders.
2.2.18.-Securitisation activity that includes the vērtspapīrojam exposure (e.g. credit) economic transfers of economic benefit and risk transfer, special purpose financial vehicle corporation created in the the purpose of securitisation and only issued securities.
2.3. Other terms 2.3.1. Other term (for example, derivative financial instruments, financial assets, financial instruments, financial leasing, financial liabilities held-to-maturity financial assets available-for-sale financial assets fair value estimated financial assets or financial liabilities fair value changes recognised in the profit and loss account) the use complies with the international accounting standards Board issued international accounting standards and international financial reporting standards and international financial reporting interpretations Committee's interpretation of the term standard usage.
3. the monthly MFI balance sheet and its annexes are drawn up in order to obtain financial and balance of payments statistics for the preparation of the information required to provide the Bank of Latvia and the European Central bank's monetary policy and macroeconomic forecasting and inform the public and international institutions on the development of the banking system in the Republic of Latvia.
2. The Republic of Latvia to the list of monetary financial institutions ' maintenance 4. The Bank of Latvia creates, maintains and regularly updates the "Republic of Latvia list of monetary financial institutions (hereinafter list) Latvijas Banka's internet page (www.bank.lv) in the menu" legislation ". The list also included the European Central bank on its internet site that it regularly publishes the European Union countries (see the list of MFIs. Latvijas Banka's internet page (www.bank.lv) the "links" menu).
5. List maintained and used only for information purposes.
6. the Bank shall finance and capital market Commission licensed credit institution or country of the European Union or the European economic area country (see. Latvijas Banka's internet page (www.bank.lv) menu "links") registered MFI and their affiliates, registered in the enterprise register of the Republic of Latvia in the commercial register. The list also includes the electronic money institutions, which embarked on the issuance of electronic money.
7. The Bank of Latvia on the list include financial and capital market Commission licensed credit unions which are registered in the enterprise register of the Republic of Latvia.  
8. The Bank of Latvia on the list include the money market funds, which are managed by the resident investment management company.
9. Considering that the investment fund in Latvia are not legal persons listed money market funds statistical reporting area represents the investment management company.
3. the monthly balance report and preparation of annex 3.1 Months balance reporting requirements 10. Mfis to prepare monthly balance report and its annexes, completing the following form: 10.1 monthly balance report (annex 1);
10.2. In Annex A, "claims and liabilities to MFIs excluding the Bank of Latvia" (annex 2);
10.3. the explosion of Annex A-A1 R1 "claims against the resident MFIs excluding the Bank of Latvia, the national currency" (annex 3);
10.4. the explosion of Annex A to A1-R3 "claims against the resident MFIs excluding the Bank of Latvia, other foreign currencies" (annex 4);
10.5. the explosion of Annex A to A1-R4 "claims against the resident MFIs excluding the Bank of Latvia, the euro" (annex 5);
10.6. the explosion of Annex A to A2-R1 "liabilities to MFIs resident, with the exception of the Bank of Latvia, the national currency" (annex 6);
10.7. the explosion of Annex A to A2-R3 "obligations to the resident MFI, except the Bank of Latvia, other foreign currencies" (annex 7);

10.8. the explosion of Annex A to A2-R4 "liabilities to MFIs resident, with the exception of the Bank of Latvia, the euro" (annex 8);
10.9. the explosion of Annex A (A)-(E) "requirements and liabilities to euro area MFIs" (annex 9);
10.10 Appendix B "non-MFI loans and deposits by non-MFIs" (annex 10);
10.11. the explosion of Annex B to B-E "Credit in the euro area non-MFIs and euro area non-MFI deposits" (annex 11);
10.12. the explosion of Annex B to B-P "settlement maps, renewable and credits" (annex 12);
10.13. Annex C "requirements and obligations to the Government of the Republic of Latvia" (annex 13);
10.14. Annex F "profit and loss statement" (annex 14);
10.15. the explosion of Annex F to the F-N "With non-residents related General administrative expenditure" (annex 15);
Annex J (de) agea. "active management" (annex 16);
10.17. Annex K "report on electronic money", (17.);
10.18. Annex L "MFI monthly balance sheet position and the currency breakdown" (annex 18);
Annex M-favoured areas. "the separation after the remaining Credit limit and interest rate review period" (article 19);
10.20. Annex N "review of fixed capital and money market fund allocation units" (annex 20);
10.21. the "monthly balance sheet and position changes to annex" (annex 21);
10.22. "General asset expansion" (annex 22);
10.23. "global commitment the explosion" (23).
11. For statistical purposes MFIs consolidate activity with all its branches, located in the territory of the Republic of Latvia. If the MFI has branches located within the territories of other countries, heading towards all these branches as positions towards deemed non-residents. Monthly balance report and its annexes are not allowed to cross-border consolidation.
12. the monthly balance report and its annexes applied monetary unit is the lats. Assets, liabilities and off-balance sheet items in foreign currency balance in LCY of the periods after the Bank of Latvia exchange rate concerned review the last day of the month.
13. the monthly balance report shall review the last day of the month balances (balances at the end of the day). It is not permissible for the relevant assets and liabilities position balance reporting, except for the cases when the previously contracted for the clearing of assets and liabilities or intended at the same time the assets and discharge liabilities.
14. The MF shall be evaluated and presented in the monthly balance sheet in accordance with the international accounting standards Board issued international accounting standards and international financial reporting standards and international financial reporting interpretations Committee's interpretation of the guidelines to the standard except deposit liabilities and loans that the objectives of the statistical information presented at their nominal value.
15. Monthly balance report in respect of separation for residents and non-residents, as well as indicators split in national currency, euro and other foreign currencies.
16. Monthly balance report and its annexes, electronically signed with MFI authorized electronic signature in accordance with the procedures laid down by the Bank of Latvia.
17. If the monthly balance sheet positions of individual indicators in comparison with the previous month's balance-sheet the pointer changed by more than 15% or 500 thousand. LAT, MFI is filling out the form "monthly balance sheet and position changes to annex", indicating the reasons for the change.
18. the report includes the transaction when assets or liabilities (purchase and sale), claims or liabilities incurred or the economic value created, changed or lost.
19. financial business partners involved in this transaction is presented at the same time, on the basis of the control of the asset or liability.
3.2. the monthly balance report 3.2.1. monthly balance sheet positions assets 20. Cash in hand and deposits at the Bank of Latvia includes cash in national and foreign currency banknotes and coins, t.sk. Money Mark ATMs. Here shall also request, MFI deposits deposit option for the night, term deposits and other deposits in the Bank of Latvia.
21. the requirements to MFIs excluding the Bank of Latvia 21.1. requirements presented here that result from transactions with other MFIs excluding the Bank of Latvia, t.sk. loans, advances, deposits, which have been caused by a reverse repo transactions, security deposit, which, under the terms of the contract, and not reimbursed other marketable debt securities issued by MFIs.
21.2. Requirements which certifies the transferable debt securities, presented in accordance with the provisions of paragraph 23.
21.3. the requirements to MFIs, which revoked the license, presented in accordance with the provisions of the conditions of paragraph 22.2.
22. Credits 22.1. Here presented its claims arising from transactions with non-MFI, t.sk. loans, the excess credits, renewable credit card interest payment, and interest-free loans, claims incurred financial leasing and reverse repo transactions, security deposit, which, under the terms of the contract, to be reimbursed and not marketable debt issued by non-MFIs securities.
22.2. the requirements to MFIs, which revoked the license presented as claims on other financial intermediaries and financial palīgsabiedrīb.
22.3. claims that certify the transferable debt securities, presented in accordance with the provisions of paragraph 23.
23. Debt securities and other fixed income securities 1.2. Here are presented in transferable debt securities, t.sk. promissory notes, bonds, certificates of deposit, mortgages and mortgage securities, the price of which depends on the interest rate change and which is marketable.
23.2. the presentation of other fixed-income securities, such as preferred shares with a fixed income, which does not guarantee the right to participate in the company's distribution of the residual value of the company's liquidation (bankruptcy) case.
23.3. Repo and reverse repo transactions as well as transactions of derivatives burdened by debt securities this heading does not cause change.
24. Shares, investment certificates and other securities with fixed income 24.1. exhibit here of other investment MFIS MFIs other financial intermediaries, financial palīgsabiedrīb, an insurance company, pension fund or fixed capital formation by non-financial corporations (stock and parts).
24.2. Here shows only the investments of other MFIs other financial intermediaries, financial palīgsabiedrīb, an insurance company, pension fund or fixed capital formation by non-financial corporations, which are not presented as associated or affiliated participation in share capital of the company.
24.3. the exhibit also preferred shares, which guaranteed the right to participate in the company's distribution of the residual value of the company's liquidation (bankruptcy) case.
15.2. the presentation of the MFIs investment in money market funds and investment fund units.
15.2. the presentation of investment privatization certificates of the Republic of Latvia.
25. Participation in share capital of the associated undertaking here presented MF investments in share capital of the company related.
26. Investments in share capital of the company is presented here the MFI affiliated companies investments in fixed capital.
27. Derivative financial instruments here presented financial assets arising from derivative financial instruments in assessing fair value, i.e., each individual derivative financial instruments positive value. Security deposit (margin), which, under the terms of the contract provided for repayment stated in accordance with this rule 21.1. requirements of subparagraph or 22.1, but these transactions difficult securities presented under this provision the requirements of subparagraph 23.3.
28. Intangible assets here presented concessions, patents, licences and trade marks of usage rights, rental rights, positive economic units purchased goodwill and other assets obtained for a fee, which is not a material form, as well as software that is not electronic equipment or devices are an integral part of their residual value. Here shall also advance payments for intangible assets.
29. assets 29.1. Here show all MFIs owned and financial leasing transactions resulting in the remainder of the value of fixed assets, including the asset reconstruction, restore or similar charges, which improved the economic performance of the asset.
29.2. you shall also advance payments for fixed assets.
29.3. As other fixed assets leased assets are presented in the reconstruction, restoration or similar charges, which improved the economic performance of leased fixed assets, except for those provisions and referred to 31.1. with unfinished construction-related costs, the software, or electronic equipment which is an integral part of the devices, and other positions not covered by other assets.
30. own shares here presented the recovered shares issued by MFIs.
31. Other assets

19.3. the presentation of assets, of which does not comply with other monthly balance sheet positions assets, t.sk. precious metals, precious stones, as well as the reconstruction of leased asset, improvement or restoration costs, if the asset lease agreement provides for the reimbursement of costs and expenses.
31.2. The heading "cash in transit" presented its claims against the other MFIs that have completed the interbank settlement.
31. Under the heading "Selling the movable and immovable property" displays of movable and immovable property carried as outstanding loans and other support requirements, as well as other fixed assets which are not MFIS and intends to dispose of.
19.5. As for MFI investment property dispose of their property, which it rents there earning and/or for capital appreciation.
31.5. Credit purchase (sales) are not amortised discount (premium) MFIs other assets are presented.
19.6. If the monthly balance report of the overall asset value exceeds 5% of the total assets of the MFI, fill out a form "General asset expansion", revealing the rest of the active ingredient the specific content and amount.
32. Prepaid expenses and accrued income 32.1. Here presented MFI expenditure made during the period but relating to future periods.
32.2. Here also presented the current and prior reporting periods, but not yet received, accrued income, such as, but not yet received the calculated commissions, rent and interest income.
33. the management of assets assets are presented here, t.sk. the money, which the MFI administers in its own name but on the customer's behalf.
3.2.2. the monthly balance sheet liabilities positions 34. Liabilities to the Bank of Latvia, here presented as a result of refinancing operations and refinancing transactions carried out, overnight lending facility (request and auto loans) and other liabilities to the Bank of Latvia.
35. Liabilities to MFIs excluding the Bank of Latvia 21.8. Here presented to the obligations arising from transactions with other MFIs excluding the Bank of Latvia, t.sk. demand deposits, time deposits, deposits at notice, as well as obligations arising from repurchase transactions.
35.2. Here presented a security deposit, which, under the terms of the contract intended to repay.
35.3. the obligations arising from the issuance of debt, the results presented in accordance with the provisions of paragraph 37.
35.4. Obligations to other MFIs, which revoked the license stated in accordance with this rule, the requirements of section 36.3.
22.1. presented here also have the obligations to other MFIs that are subordinated liabilities.
36. Deposits 36.1. Here show a commitment to the non-MFI, t.sk. demand deposits, time deposits, deposits at notice, as well as obligations arising from repurchase transactions.
36.2. the presentation of a security deposit, which, under the terms of the contract intended to repay.
36.3. Obligations to other MFIs, which revoked the license, as other financial intermediaries and financial palīgsabiedrīb deposits.
36.4. the obligations arising from the issuance of debt, the results presented in accordance with the provisions of paragraph 37.
22.7. the presentation of the deposits, which are attached to as subordinated liabilities.
37. Debt securities issued by MFIs are presented here, commitments arising from debt securities, t.sk. promissory notes, bonds, certificates of deposits, mortgage bonds, issued by emission of negotiable bills of Exchange and the conventional acceptance. The only acceptable ones issued by MFIs to their financing and in respect of which it is the first party responsible, considered the same acceptance. Here are presented the MFI also issued debt securities issued as subordinated liabilities. Debt securities issued by the holder of the securities presented residences.
38. Derivative financial instruments here presented financial commitments arising from derivative financial instruments the fair value assessment, i.e., each individual derivative financial instruments with negative value. From customers received a security deposit (margin), which, by agreement, presented to be reimbursed under this provision or paragraph 35.36.
39. Other liabilities 39.1. Here displays all other liabilities, of which does not comply with this rule 34.-38 and 40 to 43.
24.4. The heading "cash in transit" presented also its obligations to other MFIs that have completed the interbank settlement and its commitment to customers resulting from the incomplete payments on behalf of customers.
39.3. If the monthly balance sheet report global commitment value exceeds 5% of the total liabilities of MFIs to fill out a form "General obligations of the explosion", revealing the rest of the liability component of the specific content and amount.
40. Deferred income and accrued expenses 24.9. Here report income that relates to the next periods, but received up to the end of the reporting period, as well as the economic unity of negative goodwill.
40.2. the report also presented here and in previous periods, but not yet accrued interest paid and other expenses, for example, still outstanding, but the calculated commissions, rent and interest costs.
41. Accruals and liabilities debts 25.5. Here presented to the special reserve, non-secure debts accrued income and off-balance-sheet commitments.
41.2. The heading "General provisions for unsecured debts" included savings created in addition to the special reserve to cover potential losses.
41.3. Under the heading "other" show savings on pensions and other liabilities.
42. Money market fund investment certificates here presented in units issued by MFIs. These commitments are shown at the investment licence holder residences.
43. Capital and reserve 43.1. Here show all shareholders (members) related resources invested in capital and accumulated by MFIs (lost) the MFI.
43.2. The paid share capital shown as paid the nominal value of the share and the share of the total.
43.3. The heading "share premium" displays the sales price of the shares in excess over the nominal value, excluding fees accumulated funds to pay.
43.4. Under the heading "reserve funds" show reserve, created from the previous years profit according to the requirements laid down in the statutes, of the accumulated contributions funds to pay new release of shares and equity contributions.
43.5. Under the heading "General risk reserve" presented at the reserve, which was created from the previous years profit of MFIs and MFIs for undetermined future losses.
27.1. Under the heading "prior year profit or loss brought forward" shows that part of the previous year accumulated profit, which remained after the MFI capital, reserve capital and other reserve additions and deductions for dividends. Here also reflect the accumulated loss of previous years. The losses shown with a minus sign.
27.2. The heading "current year retained earnings or losses" reflect the reporting year profit or loss. The losses shown with a minus sign.
43.8. Under the heading "fixed assets revaluation reserve" includes the fixed assets Revaluation at fair value the positive result.
43.9. Under the heading "available-for-sale financial asset revaluation reserve" include gains or losses of available-for-sale financial assets fair value change. The losses shown with a minus sign.
43.10. The heading "long-term financial investments revaluation reserve" includes participation in related or related to the fair value of the company share capital increases or reductions.
43.11. Under the heading "hedging instruments revaluation reserve" include hedging instruments fair value changes, if the MFI uses cash flow hedging method.
44. the management of liabilities here shows that MFI the management of client assets in its own name but on the customer's behalf.
3.2.3. Off-balance sheet items contingent liabilities 45.45.1. presented here all types of transactions where the MFI head of third party obligations, i.e., guarantees and warranties, as well as assets pledged as third party enforcement obligations.
45.2. The other contingent liabilities shows acceptance of the endorsement, but the acceptance of URu.tml. contingent liabilities.
46. Liabilities towards clients here include all MF 46.1. irrevocable in off-balance-sheet commitments relating to credit risk. Here shown open letters of credit and commitment for loans by MFIs cannot unilaterally withdraw.
46.2. As other liabilities are presented in the context of the fixed asset and the acquisition of intangible assets, non atsaucamo contracts for the purchase of future assets, excluding financial derivatives, URu.tml. commitment.
47. Derivative financial instruments off-balance-sheet commitments here presented of līgumvērtīb derivatives or notional value.
3.3. Annex A "claims and liabilities to MFIs excluding the Bank of Latvia"

48. In Annex A, "claims and liabilities to MFIs excluding the Bank of Latvia" of financial instruments and their maturity breakdown presented in the requirements and obligations to other MFIs excluding the Bank of Latvia, subject to the requirements and commitments with a specific deadline at the beginning of the transaction is decisive hired the end date of the transaction.
49. Annex A shall prepare a separate national currency, the euro, as well as the overall national currency and foreign currencies.
50. The MFI should be executed without prior warning or notice period is 24 hours or one day, considered the request. Analog condition attributable to the MFI. Credits provided for the night, and to restore credits presented as requirements demand. Overnight deposits with the request presented as liabilities. If issued on the credit or overnight deposits made with foreign MFIs and in the country's national holiday, the following transactions are presented as the request or requests.
51. If the end date of the transaction is changed (extended or shortened), the requirements and obligations of MFIs is presented with a changed the end of the transaction the appropriate term, but the transaction start date does not change.
52. the Group shall also include its claims and liabilities attributable to the expiration of the time limit, the longer the group such as the group "the term up to 6 months." the presentation requirements (obligations) with maturity up to 6 months (inclusive) and the term "6-12 months." show (liabilities), with maturity longer than 6 months, but is up to 12 months (inclusive).
53. Separately, deposits at notice, repo and reverse repo transactions.
54. Annex A-A1 R1-R3, A1, A1-A2-R1, R4, R3 and R4 A2-A2-explosion in the requirements and obligations to each resident MFIs excluding the Bank of Latvia. Annex a, A1 and A2-R1-R1 explosion prepares on the requirements and obligations in national currency, A1-and A2-R4 R4 explosion respectively on the requirements and obligations and A1-and A2-R3 R3-explosion on the requirements and commitments in other foreign currencies.
55. In Annex A, A1-A2, E1, E1-A1-A2-E4, E4-E5 and A2, A1-E5 explosion in claims and liabilities to euro area MFIs. Annex A1-and A2-E1 E1 expansion shall be prepared on the requirements and obligations in national currency, A1-and A2-E4 E4 expansion respectively on the requirements and obligations in euro, A1 and A2-E5-E5 explosion – on the requirements and obligations in General, the national currency and foreign currencies.
3.4. Annex B "credits to non-MFIs non-MFIs and deposits" 56. "in Annex B to the non-MFI Loans and deposits" non-MFIs financial instrument and maturity breakdown of loans in non-MFIs non-MFIs and deposits, noting that loans and deposits with an agreed maturity of transactions is decisive in the beginning of the end date of the transaction agreed. Separately, credit to households and household service associations and foundations, indicating the purpose of the issuance (credit for house purchase, consumer credit and other loans).
57. Annex B shall be made separately in the national currency, the euro, as well as the overall national currency and foreign currencies.
58. The MFI should be executed without prior warning or notice period is 24 hours or one day, considered the request. This provision applies by analogy to the MFI. Renewable and credits to be shown as requirements demand.
59. Annex B shall include deposits with agreed maturity, deposits at notice and repurchase transactions.
60. If the end date of the transaction is changed (extended or shortened), the requirements and obligations of MFIs is presented with a changed the end of the transaction the appropriate term, but the transaction start date does not change.
61. the Group shall also include its claims and liabilities attributable to the expiration of the time limit, the longer the group such as the group "the term up to 6 months." the presentation requirements (obligations) with maturity up to 6 months (inclusive) and the term "6-12 months." show (liabilities), with maturity longer than 6 months, but is up to 12 months (inclusive). Term deposits, which timed duration and costs in respect of which the contract is not renewed or concluded, constitute the demand deposits, if the contract provides otherwise. If the credit limit specified in the agreement ended, but the client is not fully covered by his obligations to the MFIs, such credits are presented in the box "request".
62. In Annex B, follow the breakdown by sector, t.sk. loans for house purchase, consumer credit and other loans to households and household service associations and foundations. Separately, credit to self-employed economic activity. If self-employed persons credit issued in private consumption, they are presented as appropriate category "loans for house purchase," or "consumer credit".
63. in Annex B, B1-B2, E1, E1-E4, E4 B1-B2-B1, B2-E5-E5 and the explosion in the credits shown separately in the euro area non-MFIs and euro area non-MFI deposits. Annex b, B1-and B2-E1 E1 expansion prepare on credits and deposits in national currency, B1-and B2-E4 E4 expansion – on credits and deposits in euro, B1 and B2-E5-E5 explosion – on credits and deposits in national currency and general foreign currencies.
64. in Annex B, B-P explosion separately indicates non-financial corporations, households and household service associations and foundations provided and to restore credit, settlement free credit cards and billing credit card interest Division "Resident" and "euro area residents".
3.5. Annex C "requirements and obligations to the Government of the Republic of Latvia" 65. "Annex C requirements and obligations to the Government of the Republic of Latvia" displays the requirements and obligations to the Republic of Latvia to the Central Government and local government, following the breakdown of the indicators in the national currency and foreign currencies.
66. Claims against the Central Government here presented credit 66.1 in loans to Central Government (the Treasury of the Republic of Latvia).
66.2. Financial Leasing is here presented loans issued in durable equipment URu.tml. purchase of fixed assets, if the MFI rent these assets by the customer on the rent to cover loan principal and interest payments.
66.3. other requirements here presented claims not reported under this rule 66.1 and 66.2. subparagraph. requirements.
66.4. Short-term securities here presented the Latvian Treasury bills and other transferable Central Government issued Treasury securities.
41.3. Long-term securities here presented to the Latvian State internal loan bonds and other Central Government issued transferable securities long-term.
66.6. Other securities presented here are not marketable securities which are issued by the Central Government for special purposes.
67. Claims against local governments here present credit 67.1 loans to local government.
67.2. Financial Leasing is here presented to the local Government received financial leasing.
67.3. other requirements here presented claims not reported under this rule 67.1 and 67.2. subparagraph. requirements.
41.9. Securities here presented the local government issued securities.
68. Obligations to Central Government budget balance in 68.1 here presented to the Latvian Treasury current account balance.
68.2. the remaining demand deposits here show the other demand deposits which have not been produced in accordance with the provisions of section 68.1. requirements.
68.3. Term deposits here presented the Central Government time deposits.
68.4. Repo here presented, which led to the repo.
68.5. Restricted deposits here presented with special contracts presented special purpose t.sk. farm and student lending, the Government granted funds.
68.6. social insurance funds here show unused pension and benefit funds.
68.7. Other commitments here shows its commitment against the Central Government, which is not presented in accordance with the provisions of section 68.1-68.6. requirements.
69. the obligations towards the local Government demand deposits 69.1. Here presented local Government demand deposits.
EB 69.2. Term deposits here presented to the local government term deposits.
69.3. special features of the budget here presented local government special budget funds and local government privatization funds.
69.4. Other commitments here shows its commitment to the local government, which is not presented in accordance with this rule 69.1 69.3. point-requirements.
3.6. Annex F "profit and loss statement 70." Annex F "profit and loss" presented to the MFA in the income and expenditure incurred during the period from the beginning of the year until the last day of the reference month.
71. in respect of Annex F to the quotient for residents and non-residents.
72. Interest income on the requirements to MFIs

Here are presented the interest income on the requirements (t.sk. loans, advances, deposits, which have been caused by a reverse repo transactions) to the Bank of Latvia, other countries ' central banks and other MFIs. Also include income arising from the amortizēj a discount for those requirements to MFIs, which get about a value less than the amount owed, the MFI should receive a repayment term of these requirements.
73. Interest income on loans non-MFIs here show the interest income on loans (t.sk. requirements arising from financial leasing and reverse repo transactions) non-MFIs. Include income arising from the amortizēj of the discount on loans to non-MFIs obtained for a value less than the amount owed, the MFI should receive the loan repayment period.
74. Interest income on debt securities and other fixed income securities here show the interest income on debt securities and other fixed-income securities. Interest income on debt securities increase (decrease) in current depreciated discount (premium) the amount of the debt securities, obtained for a value less (greater) than the amount to be received by MFIs, due to these debt securities maturity.
75. Other interest income here presented other income like interest, which are not presented in accordance with the provisions of paragraph 72-74 requirements and which is calculated on the basis of the agreement. Here presented also the interest income on interest-rate swaps.
76. Interest expense on liabilities to MFIs here presented interest expense on liabilities (t.sk. obligations arising from reverse transaction) to the Bank of Latvia, other countries ' central banks and other MFIs, as well as interest expenses for the child.
77. Interest expense on non-MFI deposits here presented interest expense on liabilities (t.sk. liabilities arising from repurchase transactions) to non-MFIs, as well as interest expenses for the child.
78. Interest expense on debt securities issued here presented interest expense on debt securities issued. Interest expense on debt securities issued increase (decrease) in current depreciated discount (premium) the amount of the debt obligations, the value of less (greater) than the amount to be paid by MFIs, due to these debt securities maturity. Here presented also the interest expense on debt securities issued, issued as subordinated liabilities.
79. Other interest expenses here show a general interest in similar expenses, which have not been produced in accordance with the provisions of paragraph 76-78 's requirements and which is calculated on the basis of the provisions of the Treaty. For the rest of the interest expense also charges a deposit guarantee fund. Here also presented interest expense on interest rate swaps.
80. Dividend income dividends are presented here, and other similar income for MFI investment shares and other securities with fixed income, as well as dividend income from shares in affiliated and associated companies share capital.
81. commissions and other similar income here presented to the Commission and other similar income for financial services provided to customers (for example, provision of a guarantee, operations with securities, asset management, payments, foreign exchange transactions, coins and precious metals trading).
82. commissions and other similar expenses here presented to the Commission and other similar expenses for financial services received (t.sk. billing and account administration of securities, asset management, brokerage services, foreign currency transactions, coins and bullion trading URu.tml.), except where the Commission due to the acquisition value of the financial instrument.
83. financial instrument trading profit or loss here shows the profit or loss from trading with foreign currency and estimated fair value of the financial assets or financial liabilities fair value changes recognised in the profit and loss account (t.sk. financial derivatives), as well as of available-for-sale financial assets and precious metals trading profit or loss.
84. the revaluation of financial instruments presented here and foreign currency fair value of financial assets or financial liabilities, which changes in fair value recognised in the profit and loss account, revaluation results.
85. Other ordinary income here presented other income related to the operating activities of MFIs, but not presented in accordance with this provision, 72-75.80, 81, 83 and 84 paragraph requirements, as well as income from moveable and immovable property of the seizures. Separately, about the time outstanding commitments received fines.
86. Administrative expenses here presented to the wages and other payments to personnel, State social insurance payments, taxes (t.sk. real estate tax and other taxes that apply to the reference period, except for corporate income tax, which is presented in accordance with the provisions of paragraph 93) and other administrative costs. Other administrative expenses include expenses insurance premiums, travel expenses, postal and telecommunication expenses, expenses for information services and computer services and other expenses.
87. the value of intangible assets and depreciation of fixed assets depreciation and disposal 87.1. Here shows the value of intangible assets amortisation, depreciation of asset values and the disposal of assets.
87.2. Here presented loss of intangible assets and depreciation of fixed assets.
88. Other ordinary expenditure here show the other expenses related to the operating activities of MFIs, but is not reportable under this rule 76.-79, 82-84.87.86. points, and requirements. Other regular publications include the fees and expenses (t.sk equivalent. Members of the Association of Latvian commercial banks charge fees and payments to financial and capital market Commission).
89. expenditure savings uncertain debts and commitments here presented their savings do not secure debts that are created from the beginning of the year until the last day of the reference month. They include expenditure for special savings and overall savings not safe debt (accumulated income t.sk.), presented in assets, as well as the expenditure savings guarantees and other off-balance-sheet positions against commitments. Presentation of damages incurred by insecure as a result of the debt write-off, if they have not previously been provisioned or created stocks proved to be less than the amount of the disposal.
90. Stocks reduction income here presented in previous years does not secure debts and liabilities resulting in the savings and income from previous years of recovery of assets written off.
91. Available-for-sale financial assets impairment adjustment 91.1. If there is objective evidence that an available-for-sale financial assets permanently impaired or financial assets are not recoverable, and the change in fair value of the reporting under the heading "available-for-sale financial asset revaluation reserve" no longer justified, under the heading "Annex F of available-for-sale financial assets impairment adjustment" show losses from available-for-sale financial assets impairment relative to the cost of those assets.
91.2. Here show a loss from the sale of financial assets available, which are listed according to their cost, the value of these assets relative to the cost if there is objective evidence that a financial asset value permanently impaired or they are not recoverable.
91.3. Here show the investment increase in value that compensates for the previously included in annex F of the value of the contribution in relation to the cost.
92. long-term financial investments the value of correction 57.2. This position presented in the special reserve, created in the held-to-maturity debt securities decline in value of the damage caused when there is a probability that the MFI will not receive the entire amount (principal and interest) due to it in accordance with the provisions of the Treaty.
92.2. participation is presented here related and affiliated companies share capital decrease in value relative to the investment cost. Here are presented the investment increase in value that compensates for the investment value already included a reduction of costs in relation to the same.
93. Corporate income tax here presented MFI corporate income tax relating to the financial year.
94. Annex F F-N uptake in the nonresident related General administrative costs.
94.1. Mission expenses here presented the travel expenses incurred for services rendered by non-residents (e.g., hotels, transport, catering services).
94.2. Postal and telecommunication expenses

Here are presented the costs of services provided by non-residents to mail, specialized kurjerfirm and information broadcasting services and swift maintenance.
58.6. building repair expenses here show expenditure on non-resident performed the repair of buildings.
94.4. expenditure on information services and computer expenditure are presented here for non-resident agency services news press subscriptions abroad, non-resident consultation, technical support and software issues.
94.5. Real estate rental expenses expenses are presented here for non-resident real estate lease.
94.6. expenditure on other services here show expenditure on non-resident providing accounting, legal, advertising, market research URu.tml. services.
94.7. Other expenditure not presented here paid fines to residents and non-residents associated with the other administrative expenditure that is not presented in accordance with this rule 94.1-94.6 point requirements.
3.7. Annex J "active management" 95. Annex J "active management" shall be separately distinguishing between instruments that MFI gained by managing the money of residents and non-residents ' funds.
96. in respect of annex J Division for residents and non-residents, as well as indicators split in national currency, euro and other foreign currencies.
97. For short-term claims against other MFIs and non-MFIS, short-term loans are considered requirements and credits with an original maturity of up to 1 year (inclusive). For long-term claims against other MFIs and long-term credits non-MFIs consider the requirements and credits with an original maturity of more than 1 year.
98. Preferred shares with a fixed income are considered long-term securities.
3.8. Annex K "report on electronic money" in Annex K 99. "report on electronic money" shows the electronic money issued by the electronic money separately to the electronic media and electronic money on the software.
100. Annex K includes the electronic money issued, as reflected in demand deposits.
101. in respect of Annex K separation in respect of residents of the euro area countries and other foreign countries, as regards other MFIs and non-MFIs, excluding government, the separation of indicators as well as the national currency, the euro and other foreign currencies.
102. the electronic money electronic storage media (e.g. pre-payment card), here presented in the electronic money products that ensure client portable electronic device, typically an integrated circuit card-a smart card, which contains the microprocessor chip.
103. The electronic money on software base here presented e-money products which use specialised software on a personal computer and which is normally used to transfer the electronic value via telecommunication networks (e.g. the internet).
3.9 L annex "MFI monthly balance sheet position and currency breakdowns" 104. L ' MFI monthly balance sheet position and the currency breakdown "is used in the preparation of international standards ISO 3166" countries and their territorial districts name codes "and ISO 4217 Currency code" and resources "(see. Latvijas Banka's internet page (www.bank.lv) the "links" menu).
105. the annex shall be drawn up according to the L report form the monthly balance sheet positions.
106. in respect of Annex L of the Division relating to the residents, foreign countries and international institutions.
107. If the MFI client is the international organization, the column "international sign" two character code according to the international code for the Latvian banks internet page (www.bank.lv) the "links" menu.
108. Obligations which must be fulfilled by MFIs without notice or warning period is 24 hours or one day, considered the request. Analog condition attributable to the MFI. Feature request deadlines or obligations is "TA".
109. the term "up to 1 year" (the term feature-"T1") displays credits and deposits with an original maturity or period of notice of withdrawal is up to 1 year (inclusive), as well as the requirements and obligations incurred by the reverse repo and repo transactions. The term "with the maturity of more than 1 year" (the term "so-called" sign) displays credits and deposits with an original maturity or period of notice of withdrawal is longer than 1 year.
110. Issued debt securities broken down by maturity presented groups "to 1 year", if the emission point specified maturity up to 1 year (inclusive), the "1-2" (feature – the term "T2")-if at the time of issue specified maturity up to 2 years (inclusive), t.sk. specifying the characteristics of the instrument "NV" securities with nominal capital guarantee at the time of the deletion of currency emissions less than 100%. The term group "with a maturity of over two years" (the term sign-"TL") displays for those securities at the time of emission specified maturity is longer than 2 years.
111. Non-MFIs of which deposits structured yield depends on those linked to the underlying asset (securities, stock index, stock, currency or other asset) prices change, indicate the instrument's characteristic "SN".
112. the Structured debt securities issued that profitability depends on the underlying attached to them (securities, stock index, stock, currency or other asset) prices change, indicate the instrument's characteristic "SV".
113. the claims or liabilities arising from the syndicated credit in the form of the instrument to "SEE" the action side indicating the claims against the syndicated credit in the final borrowers, but half of the commitment-commitment to the syndicated credit final lender.
3.10 M annex "credits remaining in the Division by the deadline and after interest rate review period" in the annex "114 M loans Division after the rest period and after the review period of the interest rate" observed score distribution for residents and residents of the euro area countries, as well as indicators of the Division in the national currency and the euro.
115. The maturity breakdown of non-MFI credits provided to show "with the maturity of more than 1 year", t.sk. distinguishing between loans with a residual maturity of 1 year and with a residual maturity of more than 1 year, as well as with interest rate review period to 1 year. The maturity breakdown "With agreed maturity of over two years" show credits with a residual maturity up to 2 years, with a residual maturity of more than 2 years and with an interest rate review period up to 2 years.
116. Annex M in loans with a fixed maturity, the transaction is decisive in the beginning of the end date of the transaction agreed.
3.11. Annex N "review of fixed capital and money market fund units distribution" in Annex N 117. "review of fixed capital and money market fund units distribution show shareholders" (comrade) or a money market Fund's investment certificates owners home state code, shareholders (members) or a money market Fund's investment certificates owners in the sector, as well as stock and share or a money market Fund's investment certificate value in the balance sheet. Information provided for each investor individually regardless of contribution.
3.12. The monthly balance report and change the position of 118 annex. If the monthly balance sheet positions of individual indicators in comparison with the previous month's balance-sheet the pointer changed by more than 15% or 500 thousand. LAT, fill out a form "MFI monthly balance sheet and position changes to annex", indicating the reasons for change after the signs "DO," "PRK" "PRV" or "CIT". Change in the monthly balance sheet in Annex A, B and L shows only when the reason for the change is a reclassification.
119. the sign of "DOING" is used if the reason is a change in the deal.
120. Mark "PRK" indicates the adjustment reclassification and the other in the event of change occurred in these rules referred to in paragraph 4, the list structure, sectoral classification or classification of assets and liabilities. Change in the structure of meaning of certain financial assets and liabilities the inclusion or non-inclusion as a result of the restructuring. Usually it applies to mergers, acquisitions and divisions.
121. the attribute "PRV" unless the reason is the change in the foreign exchange rate revaluation, revaluation of securities, or write-offs of bad credit.
122. the attribute "CIT" indicates, if the reason is a change in the reporting of error correction or other reasons.
4. Monthly balance sheet and its attachments to the submission of the monthly balance report 123. and its annexes shall be prepared and transmitted in electronic form to the Bank of Latvia, according to the Bank of Latvia statistical reporting and submitting legislation.
124. The monthly balance report and its annexes A, B and C: 124.1. bank, overseas branches of MFIs and investment companies that manage money market funds, submitted to the Bank within four working days after the end of the month, but the MFI, which has more than five branches, six working days after the end of the reference month;

124.2. credit unions prepare for position 31 March, 30 June, 30 September and 31 December and submitted to the Bank within four working days after the end of the reporting period;
124.3. electronic money institutions shall be prepared on the State of 30 June and 31 December and submitted to the Bank within four working days after the end of the reporting period.
125. Annex F: 125.1. banks and foreign branches of MFIs prepares for the period from the beginning of the year until the end of the reference month and the Bank of Latvia shall be submitted not later than four working days after the end of the month, but the MFI, which has more than five branches, six working days after the end of the reference month;
125.2. credit unions and investment firms that manage money market funds, prepared for the period from the beginning of the year to 31 March, 30 June, 30 September and 31 December and submitted to the Bank not later than four working days after the end of the reporting period;
125.3. electronic money institutions shall be drawn up for the period from the beginning of the year to 30 June and 31 December and submitted to the Bank not later than four working days after the end of the reporting period.
126. J and L: 126.1. bank, overseas branches of MFIs and investment companies that manage money market funds, Bank of Latvia shall be submitted not later than 10 working days after the reference month.;
126.2. credit unions prepare for position 31 March, 30 June, 30 September and 31 December and submitted to the Bank not later than 10. working day after the end of the reporting period;
126.3. electronic money institutions shall be prepared on the State of 30 June and 31 December and submitted to the Bank not later than 10. working day after the end of the reporting period.
127. M and N: 127.1. bank, overseas branches of MFIs, the investment firm that manages money market funds, and credit unions prepare for position 31 March, 30 June, 30 September and 31 December and submitted to the Bank not later than 10 working days next month;
127.2. electronic money institutions shall be prepared on the State of 30 June and 31 December and submitted to the Bank not later than 10. working day after the end of the reporting period.
128. Annex K shall be prepared on the State of 30 June and 31 December and submitted to the Bank not later than 10 working days next month.
5. Closing questions 129. Be declared unenforceable by the Bank of Latvia Council of 12 July 2001 decision No 88/7 "for" monthly credit balance report "new version" of approval.
130. the provisions shall enter into force on 1 May 2010.
The Bank of Latvia President i. Rimšēvič Latvian Bank President i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič in
 


The Bank of Latvia President i. Rimšēvič Latvian Bank President i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič, President of the Bank of Latvia i. Rimšēvič in