Cabinet of Ministers Regulations No. 572 Riga, June 17, 2009 (pr. No 43) Amendment 9 Cabinet 26 May 2008 rules no 362 "economic regulations on the preparation of the annual report of the order" Issued in accordance with the law on budget and financial management, article 31 of the fourth draw Cabinet 26 May 2008 regulations No. 362 of the economic "rules of procedure for the preparation of the annual report" (Latvian journal, 2008, 84 no) the following amendments: 1. Supplement 2.3.1. subparagraph after the word "scores" with the words "when creating a report summary".
2. Add to 2.3.2. subparagraph after the word "sector" with the words "when creating a report summary".
3. Delete 18.1.20..
4. Supplement with 18.1.25. subparagraph as follows: "18.1.25." from the long-term stabilization reserve fund the execution of the measures in the financial year (article 58); ".
5. Supplement with 18.5 bottom point as follows: "18.5. the long-term stabilisation of the financial balance of the reserve on 31 December of the financial year (59) and its annex: 18.5.1. long-term stabilization reserve equity (net assets) statement of changes in financial year (60);
18.5.2. review of Treasury budget accounts existing long-term stable funding sation reserve for investments in the financial year (61);
18.5.3. statement of long-term stabilization reserve balance at 31 December of the financial year (62);
18.5.4. review of long-term stabilization reserve movement by the source of funds for the financial year (annex 63). "
6. Supplement with 13.6. Sub-paragraph by the following: "13.6. explanation for the long-term stabilisation of the balance of financial reserve."
7. To complement the chapter III with 21.1 points as follows: "21.1 to report information about the users of tax debts, the report shall be accompanied by the following information: 21.1 1. details of tax changes in the structure of the reference year, indicate the total amount of the debt to the end of the reporting period and the beginning of the reporting period, including the emerging piedzenamo debt and term extensions on tax;
21.1 2. details of tax structure review December 31 (State revenue service territorial institution, the large taxpayers across the Board and administration are opened to excise duty payments), indicating the amount and proportion of the debt to total debt amount by budget: budget, municipal budgets, social contributions of which nas, according to the State revenue service tax debt to the classification;
21.1 3. details of the largest debtors in the current budget shows totals for the year December 31, more than 300 thousand. LAT (the State revenue service territorial institution, the large taxpayer and tax administration to administrate payments), indicating the number of the taxable person, the taxable person the name of the State revenue service territorial institution and current debt total (thousands of pounds). "
8. Replace paragraph 23 in the numbers and the word "24 and 25" with numbers and the word "24, 25 and 58.".
9. Replace paragraph 24 in the numbers and the word "21 and 37" with numbers and the word "37 and 58.".
10. Replace paragraph 25.1. numbers and the word "24 and 25" with numbers and the word "24, 25 and 58.".
11. Replace paragraph 25.5. numbers and the word "55 and 56" with numbers and words "55, 56, 59, 60 and 62".
12. Replace the paragraph numbers and 25.7. the word "24 and 25" with numbers and the word "24, 25 and 58.".
13. Replace paragraph 26 in the numbers and the word "16 and 17" with numbers and the word "16., 17., and 58.".
14. Replace paragraph 27 in the numbers and the word "24 and 25" with numbers and the word "24, 25 and 58.".
15. Replace paragraphs 28 and 29 of the numbers and the word "and" 49.53, with numbers and words ", 53 and 59 49.".
16. Replace paragraph 32 in numbers and words "in Annexes 18 and 21" with a number and the word "18." in the annex.
17. Replace paragraph 33 and 34 in the numbers and the word "24 and 25" with numbers and the word "24., 25., 58, and 63.".
18. The deletion of paragraph 47, the number "21".
19. Replace paragraphs 47 and 48, and the word "24 and 25" with numbers and the word "24, 25 and 58.".
20. Replace paragraph 49 in numbers and the word "and" 56.57, with numbers and the word "56, 57, 59 and 60.".
21. Delete paragraph 70.
22. the express section follows 73.1.: "consolidated balance sheet is 73.1. State and local budget summary balances of institutions, government financial balances and long-term stabilization reserve balance of consolidated financial accounting report that after a certain date on shows State and local budget assets, liabilities and equity;".
23. Make introductions to 84 and 84.1. section as follows: "84. Report ' the State budget fiscal balance at 31 December of the financial year ' (43) and in the report" long-term stabilisation of the financial balance of the reserve on 31 December of the financial year ' (59): 84.1. financial balance is the National Treasury budget financial or long-term stabilization reserve financial summary report that after a certain date on debt the State budget financial accounting asset , liabilities and equity; ".
24. Delete paragraph 85.3.5., the words "of the international financial institutions".
25. Supplement with 85.3.8. section as follows: "85.3.8." line in the medium-term borrowings "shall provide the data for the national budget in the medium term loans;".
26. the introductory part of paragraph expressing 90 the following wording: "90. Report on budget the Treasury accounts of the resources for investment in the financial year (50th) and the report on the budget of the Treasury accounts existing long-term stabilization reserve for investments in the financial year (61) specify information for Treasury budget accounts or long term stabilization reserve accounts existing resources for investment through the months of the reporting period:".
27. Express the following introductory paragraph 91: "91. Cognitive on State budget balance on 31 December of the financial year (Annex 51) and inquiries about the long-term stabilization reserve balances at 31 December of the financial year (62) specifies information about the State budget or the long-term stabilisation of the balance in the reserve".
28. the supplement V to 96.3 96.1 96.2 points, and by the following: ' report ' From 96.1 long-term stabilization reserve fund the execution of the measures in the financial year ' (58): 1. indicate the consolidated 96.1 of the long-term stabilization reserve measures financed by the ministries and other central public authorities according to the law on the State budget for the financial year to the special budget for the program;
2. If the law of 96.1 national budget sa-economic year Ministry or other central public authority no specific established long-term stable sation reserves the use of the program, which was included in the law on the State budget of the previous year, reference year include comparative information for the implementation of this programme for the previous year. Comparative information in accordance with the law on State budget for the previous year to the prescribed structure.
96.2 report ' long-term stabilization reserve equity (net assets) statement of changes in financial year ' (60): 96.2 1. box "For funds from State and local government property privatizāc nary" indicates changes in State and municipal property privatisation Fund equity item;
96.2 2. ' long-term stabilization reserve "indicates changes in long-term stabilization reserve funds in the equity item;
96.2 3. the column "previous budget year result" indicates the results of the implementation of the budget for all previous years. Under the changes, review the results of the implementation of the annual budget for moving to the previous year the results of the implementation of the budget;
96.2 box 4 "the results of the implementation of the budget year" shall be calculated as the current year actual revenue and actual expenses. The results of the implementation of the budget year is calculated for each budget;
96.2 in row 5 "other transactions" indicates the items influencing equity transactions that do not apply to the other rows above.
96.3 review of long-term stabilization reserve movement by the source of funds for the financial year (annex 63): 96.3 in row 1 "balance in 20 __ 1 January" indicates the saimn residue on the thigh of the beginning of the year;
96.3 in row 2 "Transfer of State property privatization Fund" indicate the reporting period the transfers from the State property privatization fund long-term stabilization reserves;

96.3 in row 3 "long-term stabilization reserve fund credited the general public total tax and non-tax revenue, which exceeds the annual saimn the thigh of the State budget law, if according to the results of the implementation of the State budget of the country in General is a financial surplus" indicates remitted during the period the State budget funds, consisting of the national tax and general tax revenue surplus for the financial year State budget law the amount of revenue (if the country the results of budget implementation in the State budget is a financial surplus);
4. line 96.3 "income from long-term stabilization reserve management transactions" indicates the period earned funds from long term stabilization reserve management transactions;
96.3 in row 5 "in the annual State budget act in the contributions provided for long-term stabilization reserve" indicates the State budget funds, in accordance with the law on the State budget for the current year in the reporting period, payable to long-term stabilization reserve;
6. line 96.3 "total income" indicates the current period income from long-term stabilization reserve funds;
row 7 in 96.3 "Of long-term stabilization reserve fund expenditure measures" indicate the long-term stabilization reserve funds, which are used in the reporting period, the law on the State budget for the current year for the funding of the measures;
8. line 96.3 "loans to long-term stabilization reserve measures" indicate the long-term stabilization reserve funds, which are used in the reporting period, the law on the State budget for the current year approved from the long-term stabilization reserve for loan financing;
9. in the line "t.sk 96.3. loans "indicates aizdoto a long-term stabilization reserve funds, which are used in the reporting period, the law on the State budget for the current year approved from the long-term stabilization reserve for loan financing;
96.3 row 10 "t.sk. loan repayment "indicates a worthwhile long-term stabilization reserve funds repaid during the period after the law on the State budget for the current year approved the long-term stabilisation of the reserve funds for the financing of loans;
96.3 in row 11 "duties associated with financial transactions" indicates all the Treasury payments during the reporting period related to stabilise in the long term the reserve management;
96.3 in row 12 "total cost" is the cost during the reference period of the long-term stabilization reserve funds;
13. line 96.3 "balance in 20 __ December 31" refers to the balance of the end of the financial year;
14. line 96.3 "financial (accumulated) revenue" indicates the current period revenue accrued according to the laws and regulations on the accounting records;
15. "the financial row 96.3 (accrued) costs" indicates the period of accrued expenses according to the laws and regulations of accounting. "
29. Supplement with 100 and 101 as follows: "100.58. Annex these provisions" of the long-term stabilization reserve fund the exercise of financial year "first prepare for 2009.
101. In preparing the report, this provision 5, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16, 17, 23, 24, 25 and 58 in the annex under the column "execution on an accrual basis/financial year" and "execution on an accrual basis/previous financial year" line "financing" does not indicate the data. "
30. Deletion of annex 21.
31. Express 26. the table in annex by the following: "(in LCY) indicators Annex No.
At the end of the reporting period To the beginning of the reporting period 1 2 3 4 I. Long-term investment ASSETS (1 + 2 + 3).



1. Intangible assets fixed assets 3 2. long-term financial investments are investments in equity capital company participation in the equity capital of associated corporations long term loans long term deposits, long-term financial investments in securities other long-term financial investments in Advance of long-term financial investments current assets II (4 + 5 + 6. + 7. + 8.)



4. item 5. customers 6. Prepaid expenses and advances for services and projects 7. short-term financial investments are investments in equity capital company participation in the equity capital of associated corporation short term loans and long term loan short term part short-term deposits short-term financial investments in securities other short-term investments 8. Cash balance (i. + II.)



III. LIABILITIES equity (1. + 2.)



1. Reserve 2. results of the implementation of the budget of the previous financial year the results of the implementation of the budget for the financial year discharge result IV. Accruals v. creditors (5 + 6).



5. Long-term liabilities long-term loans received long term deposits issued bonds and other debt securities, long-term portion long-term liabilities advances received long-term trade payables long-term accrued liabilities long-term deferred revenue long-term commitments for structural funds projects long-term commitment for the European Union cohesion fund projects granted funding for a long-term commitment to the rest of the European Union funded projects other long-term liabilities 6. Short-term liabilities short-term borrowings and long-term borrowings short-term portion received short term deposits issued bonds and other debt securities short-term part



Short-term liabilities to suppliers and contractors current liabilities advances received on short-term accrued liabilities current liabilities on foreign financial assistance and European Union policy instrument measures financed Settlement on pay and deductions (excluding taxes) taxes and social security charges other liabilities deferred revenue balance (III + IV + V..)



 
1. Zembilanc ZEMBILANC assets leased assets privatization certificates, obtained as a reward for privatized property of Bad receivables derivative financial instruments other zembilanc active 2. Zembilanc requirements requirements for dividends and interest receivable on payment for the use of the capital Received fines As privatization certificates requirements for receiving illegal assets forfeited in the rest of the zembilanc requirements for Zembilanc 3 obligations of future payments under contracts concluded on foreign financial assistance and European Union policy funded projects, received but not paid advance invoice for future lease payments future liabilities derivative financial instruments issued guarantees the obligations of another zembilanc "32. Make 43. the table in annex by the following:" (in LCY) indicators Annex No.
At the end of the reporting period To the beginning of the reporting period 1 2 3 4 active long-term investments long-term accounts receivable long-term financial investments long-term loans long term deposits, long-term financial investments in securities other long-term investments long-term prepaid expenses total current assets accounts receivable short-term financial investments in short term loans and long term loan short term part short-term deposits short-term financial investments in securities other short-term investments prepaid expenses and accrued income prepaid expenses other short-term assets cash total assets ZEMBILANC assets of the future of the financial transactions of the fine granted loans for bad credit (lost) records the rest of the zembilanc of the ZEMBILANC total assets liabilities equity reserves For funds from the State and municipal property privatisation long-term stabilization reserve discharge result previous year budget results the results of the implementation of the budget year in long-term liabilities long-term loans received long term deposits issued bonds and other debt securities the long-term part of other long-term liabilities short-term liabilities short-term borrowings and long-term borrowings short-term portion received short term deposits issued bonds and other debt securities short-term shares received on foreign financial assistance and policy instruments of the EU funds for the distribution of the Fund deferred income accrued expenses other current liabilities total liabilities total liabilities of ZEMBILANC future financial transactions in the context of the guarantees issued, but not yet paid, granted loans other liabilities total ZEMBILANC of the zembilanc's liability "33. Express 44. the table in annex by the following:" (in LCY) indicators

To the (n-3). the end of the reporting period to the (n-2). the end of the reporting period to the end of the previous reporting period to the end of the reporting period 1 2 3 4 5 1. Internal debt (1.1 + 1.2.) * 1.1. Internal debt LATS (1.1.1 1.1.2 1.1.3. +. +.)




1.1.1. the short-term debt of the Treasury bills, short-term loans from credit institutions 1.1.2. Medium-term debt of domestic borrowing in the medium term, the medium term bond borrowing long-term debt is 1.1.3. Domestic debt long-term bonds long-term borrowings 1.2. Internal currency debt (1.2.1 1.2.2 1.2.3. +. +.)




1.2.1. the short-term debt of the Treasury bills, short-term loans from credit institutions 1.2.2. Medium-term debt of domestic borrowing in the medium term, the medium term bond borrowing long-term debt 1.2.3 domestic borrowing long-term bonds long-term borrowings 2. External debt (2.1 + 2.2.) * 2.1. External debt of 2.2 POUNDS. External currency debt (2.2.1 2.2.2 2.2.3. +. +.)




2.2.1. Short-term debt short-term borrowings from credit institutions 2.2.2. Medium-term debt in the medium term for borrowing in the medium term the Eurobonds 2.2.3. Long-term debt long-term debt long-term Eurobonds national debt (1. + 2.)




 
Information: a. internal debt at nominal t.sk. Treasury bills t.sk. medium-term bonds t.sk. long-term bonds b. external debt at nominal t.sk. medium t.sk of Eurobonds. long-term Eurobonds national debt at nominal (A + B) *-internal debt distribution by currency and loan purposes specified in annex __.
**-external debt distribution by currency and borrowing objectives specified in the annex __. "
 
34. To supplement the provisions under Annex 58 as follows: "Annex 58. Cabinet of Ministers of 26 May 2008. Regulations No 362 of the long-term stabilization reserve fund the execution of the measures in the financial year (income and expenditure by ministries and central authorities) (ls) classification code indicators financial year plan approved for the year in the execution of cash flows on an accrual basis in the political year mistress preceding financial year the year previous political mistress mistress a political year 1 2 3 4 5 6 7 8 resources to cover the budget revenues of the X Group 1 XX. X.X.X.
Classification code name 1 XX. X.X.X.
Classification code name 2 XX. X.X.X.
Classification code name n X Budget revenues Group 2 XX. X.X.X.
Classification code name 1 XX. X.X.X.
Classification code name 2 XX. X.X.X.
Classification code name n X Budget revenues group n XX. X.X.X.
Classification code name 1 XX. X.X.X.
Classification code name 2 XX. X.X.X.
Classification code name n expenditure-total Budget expenditure type X Group 1 XXXX classification code name 1 XXXX classification code name 2 XXXX classification code name n budget expenses X Group 2 XXXX classification code name 1 XXXX classification code name 2 XXXX classification code name n budget expenses X group n XXXX classification code name 1 XXXX classification code name 2 XXXX classification code name n Financial balance sheet financing : category 1 FXXXXXXXX FXXXXXXXX financing Financing financing of category 2 FXXXXXXXX category n x 1 x additional information additional information additional information 2 x n Ministry or central government institutions code and name of the program code XX. Functional category code: 00.00 XX.XXX resources to cover the budget revenues of the X Group 1 XX. X.X.X.
Classification code name 1 XX. X.X.X.
Classification code name 2 XX. X.X.X.
Classification code name n X Budget revenues Group 2 XX. X.X.X.
Classification code name 1 XX. X.X.X.
Classification code name 2 XX. X.X.X.
Classification code name n X Budget revenues group n XX. X.X.X.
Classification code name 1 XX. X.X.X.
Classification code name 2 XX. X.X.X.
Classification code name n expenditure-total Budget expenditure type X Group 1 XXXX classification code name 1 XXXX classification code name 2 XXXX classification code name n budget expenses X Group 2 XXXX classification code name 1 XXXX classification code name 2 XXXX classification code name n budget expenses X group n XXXX classification code name 1 XXXX classification code name 2 XXXX classification code name n Financial balance sheet financing : category 1 FXXXXXXXX FXXXXXXXX financing Financing financing of category 2 FXXXXXXXX category n x 1 x additional information additional information additional information 2 x n "35. Complementing the provisions of this annex, with 59:" 59. Annex Cabinet 26 May 2008 regulations No 362 for the long-term stabilisation of the financial balance of the reserve on 31 December of the financial year (in LCY) indicators Annex No.
At the end of the reporting period To the beginning of the reporting period 1 2 3 4 active long-term investments long-term accounts receivable long-term financial investments long-term loans X X long term deposits other long-term investments long-term advance payments X X other long-term assets current assets accounts receivable short-term financial investments short-term loans and short-term part of long-term loans X X short term deposits other short-term investments prepaid expenses and advances X X accrued income other short-term assets cash total active ZEMBILANC active future for financial transactions the money for the loans X X bad (lost) credit accounts X X General requirements of zembilanc of the zembilanc total assets liabilities equity reserves For funds from the State and municipal property privatisation X X long term stabilization reserve discharge result previous year budget results the results of the implementation of the budget year in long-term liabilities long-term loans X X X received long term deposits issued bonds and other X shows the long-term portion of securities X X other long-term liabilities short-term liabilities short-term borrowings and long-term debt short term portion

X X X received short term deposits issued bonds and other X debt securities short-term part X X received on foreign financial assistance and policy instruments of the European Union funds for Foundation X X X X distribution of deferred income accrued expenses X X other liabilities total liabilities total liabilities of ZEMBILANC future financial transactions in the context of the guarantees issued X X assigned but the unused loans X X other liabilities total zembilanc of the zembilanc's liability to the Treasury Manager (signature) (printed name) properties of the document "signature" does not fill in, if an electronic document is drawn up according to the law on electronic document design. "
 
 
36. To supplement the provisions of this annex with a 60: "60. Annex Cabinet 26 May 2008 regulations No 362 long-term stabilisation reserves equity (net assets) statement of changes in financial year (in LCY) figures For funds from the State and municipal property privatisation long-term stabilization reserve for the previous reporting year the results of the implementation of the budget for the financial year discharge result total (2 + 3 + 4 + 5).
previous 1 2 3 4 5 6 financial year January 1 X Get resources from the State and municipal property privatisation X X X X X long term stabilization reserve X X X X X X Other transactions 20 __. the results of the implementation of the annual budget transfer X X X 20 __ budget execution result X X X in the previous financial year 31 December financial year X on January 1 X Get resources from the State and municipal property privatisation X X X X X long term stabilization reserve
X X X X X X Other transactions 20 __. the results of the implementation of the annual budget transfer X X X 20 __ budget execution result X X X financial year December 31 X 37. Supplement with 61. as follows: "Annex 61 Cabinet 26 May 2008 regulations No 362
 

Overview of the budget the Treasury accounts existing long-term stabilization reserve for investments in the financial year (in dollars) a month in credit Bank of Latvia total in LCY currency total in local currency securities, t.sk. Repo transactions in the currency balance at 1 2 3 4 5 6 7 8 the beginning of the reporting period January February March April May June July August September October November December balance at the end of the reporting period sales of securities repurchase (repo) transactions where the securities repurchase (repo) auction participant credit institution selling the Securities and, when time expires, the repurchases from credit institutions at a fixed price. "
 
38. To supplement the provisions under Annex 62 the following: ' Annex 62 Cabinet 26 May 2008 regulations No 362 statement of long-term stabilization reserve balances of the financial year 31 December (currency units) indicators of the monetary unit credit institutions total domestic credit institutions total (5 + 6).
The Bank of Latvia in other credit institutions total foreign credit institutions total 1 2 3 4 5 6 7 current account balances in LVL currency unit equivalent of LVL 1 currency unit 2 equivalent of LVL currency unit equivalent of LVL to LVL n total deposit balances in LVL currency unit equivalent of LVL 1 currency unit 2 equivalent of LVL currency unit equivalent of LVL to LVL n total cash and deposits total total LVL 39. "supplement with 63. Annex follows 63. Annex: "the Cabinet of 26 May 2008. Regulations No 362 overview of long-term stabilization reserve movement by the source of funds for the financial year (in LCY) in the financial year in respect of the preceding financial year 1 2 3 balance 20 __ 1 January transfers of State property privatization fund long-term stabilization reserve fund credited the general public total tax and non-tax revenues, which go beyond the national budget of the financial year the amount of the statutory If according to the results of the implementation of the State budget of the country in General is a financial surplus income from long-term stabilization reserve management operations to the law on the State budget for the current year contributions for long-term stabilization reserve total income From long-term stabilization reserve fund expenditure for the measures for the long-term stabilisation of Loan reserve measures t.sk. loans t.sk. loan repayment charges related to financial transactions total cost balance in 20 __ December 31 financial (accumulated) revenue (accrued) Financial expenses "Prime Minister, children, family and integration Affairs v. dombrovsky Finance Minister e. Repše Editorial Note: regulations shall enter into force by 28 June 2009.