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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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The translation of this document is outdated.
Translation validity: 01.01.2007.–03.01.2013.
Amendments not included: 11.12.2012., 13.08.2013., 25.11.2014.

Republic of Latvia

Cabinet
Regulation No. 875

Adopted 22 November 2005

Regulations Regarding the Classification of Budget Financing

Issued pursuant to
Section 11, Clause 1 and
Section 43, Paragraph one of the
Law On Budget and Financial Management

1. This Regulation prescribes the classification of budget financing to be applied to the planning, accounting and preparation of reports on the State budget, local government budget, as well as State and local government budget institutions.

2. The classification of budget financing shall determine the net value of transactions according to the types of financial instruments, excluding the fluctuations of the currency exchange rate of the financial instrument, development and revaluation of prices (hereinafter - changes affecting value).

3. Financial transactions involving financial assets and liabilities shall be classified into groups according to the division of financial assets and liabilities in accordance with the system of budget financing classification codes (Annex).

4. In performing financial transactions in foreign currency, recalculations shall be performed according to the relevant currency exchange rate determined by the Bank of Latvia on the day of the transaction.

5. The digit code F00 00 00 00 shall be used in the classification of budget financing. The digits of the classification code shall designate the following indicators:

5.1. the first digit of the classification code shall be the budget financing classification designation "F";

5.2. the second digit of the classification code shall designate the division of transactions into categories of financial instruments:

5.2.1. category F20 01 00 00 "Funds and deposits" shall include the net value of transactions of funds and deposits, which does not include the changes affecting value;

5.2.2. category F30 01 00 00 "Purchased debt securities, except derivative financial instruments" shall include transactions involving debt securities issued by other institutional entities, separating the transactions of purchase and sale, which in total form the net value of transactions which does not include the changes affecting value and the impact of derivative financial instruments;

5.2.3. category F30 02 00 00 "Issued debt securities" shall include transactions with personally issued debt securities, separating the transactions of issuance and maturity, which in total form the net value of transactions which does not include the changes affecting value and the impact of derivative financial instruments;

5.2.4. category F40 02 00 00 "Borrowings" shall include borrowing transactions, separating the transactions for the receipt of borrowings and the repayment thereof, which in total forms the net value of the borrowing transactions which does not include the changes affecting value. Funds received within the scope of a credit line, overdraft and financial leasing shall also be regarded as borrowings;

5.2.5. category F40 01 00 00 "Loans" shall include loan transactions, separating the loans issued and the transactions for repayment of the loans issued, which in total forms the net value of the loan transactions which does not include the changes affecting value;

5.2.6. category F50 01 00 00 "Shares and other participation in the equity capital of merchants" shall include investments into capitals, i.e., the net value of stocks or shares which does not include the changes affecting value;

5.3. the third digit of the classification code shall designate the sub-category division:

5.3.1. sub-category F21 01 00 00 "Funds" shall include the net value of financial transactions;

5.3.2. sub-category F22 01 00 00 "Demand deposits" shall include the net value of all demand deposit transactions, which does not include the changes affecting value. Demand deposits may at any time be converted into foreign currency or transferred, using a cheque, a bank order or a debit entry without any significant restrictions or fines (for example, the balances of funds in settlement accounts in credit institutions);

5.3.3. sub-category F29 01 00 00 "Fixed-term deposits" shall include the net value of the remaining deposit transactions (which are not demand deposits), which does not include the changes affecting value. They shall include fixed-term deposits, saving deposits, deposits according to savings scheme or agreement, short-term sale with repurchase agreements (repo), which are the liabilities of credit institutions and the central bank, the financial claims or liabilities of the Bank of Latvia, which arise from the short-term financing mechanism and the short-term financing mechanism for collateral of funds;

5.3.4. sub-category F55 01 00 00 "Shares and other participation in the equity capital of merchants, not including joint investment fund shares" shall include investment transactions in the equity capital of merchants (including transactions of stocks and shares investments in the capital of merchants), not including joint investment fund shares and separating purchase and sale transactions, which in total forms the net value of transactions which does not include the changes affecting value. Investments in the fixed capital shall be indicated in this group, separating the participation in capitals of related and associated enterprises, investments in capitals of merchants quoted on the stock exchange and not quoted on the stock exchange;

5.3.5. sub-category F56 01 00 00 "Joint investment fund shares" shall include purchase and sale transactions with investment certificates of investment funds of residents or the shares or certificates of investment funds of non-residents, investment trusts and other joint investment schemes (the only aim of which is to invest the attracted funds in the financial or capital market or in immovable property). Purchase and sale transactions in total shall form the net value of transactions, which does not include the changes affecting value;

5.4. the fourth digit of the classification code shall designate the division of maturity according to the initial maturity for assets and liabilities:

5.4.1. (fourth digit 1) "short-term" financial assets and liabilities within the meaning of this Regulation shall include the financial assets and liabilities the initial maturity of which is one year or less;

5.4.2. (fourth digit 2) "medium-term" financial assets and liabilities within the meaning of this Regulation shall include the financial assets and liabilities the initial maturity of which exceeds one year but does not exceed five years;

5.4.3. (fourth digit 3) "long-term" financial assets and liabilities within the meaning of this Regulation shall include the financial assets and liabilities the initial maturity of which exceeds five years;

5.5. the fifth digit of the classification code shall designate the affiliation of the specific assets or liabilities to the asset or liability part of the balance sheet:

5.5.1. (fifth digit 1) "assets of the balance sheet" - shall be applied to transactions the results of which are recorded in the assets part of the balance sheet;

5.5.2. (fifth digit 2) "liabilities of the balance sheet" - shall be applied to transactions the results of which are recorded in the liabilities part of the balance sheet;

5.6. the sixth digit of the classification code shall designate the division of assets and liabilities according to types of interest rates:

5.6.1. (sixth digit 1) "fixed rate" - the interest rate is not linked to any variable indicator in the market, but is determined as invariable throughout the entire maturity of financial asset and liability;

5.6.2. (sixth digit 2) "variable rate" - the interest rate for each instrument includes the financial market index (for example, RIGIBOR, LIBOR, EURIBOR) and a specific number of percentage points;

5.6.3. (sixth digit 3) "interest-free rate" - the interest rate is zero per cent or is subsidised unconditionally;

5.7. the seventh digit of the classification code shall designate the division of financial assets and liabilities according to foreign currency:

5.7.1. (seventh digit 1) financial assets and liabilities in the national currency (in lats);

5.7.2. (seventh digit 2) financial assets and liabilities in euros (in lats);

5.7.3. (seventh digit 3) financial assets and liabilities in the foreign currencies of those states which are not Member States of the Economic and Monetary Union (in lats);

5.8. the eight digit of the classification code shall designate the results of transactions: (eighth digit 1) - increase; (eighth digit 2) - reduction, which in total forms the net value of the transaction;

5.9. the ninth digit of the classification code shall be applied by determining the classification of the sub-category "Shares and other participation in the equity capital of merchants, not including joint investment fund shares":

5.9.1. (ninth digit 1) "Participation in the capital of related enterprises whose shares are quoted on the stock exchange" shall include investment transactions (separating the value of purchase and sale transactions, which does not include the changes affecting value) for financial investments in capitals of related enterprises whose shares are quoted on the stock exchange;

5.9.2. (ninth digit 2) "Participation in the capital of related enterprises whose shares are not quoted on the stock exchange" shall include investment transactions (separating the value of purchase and sale transactions, which do not include the changes affecting value) for financial investments in capitals of related enterprises, whose shares are not quoted on the stock exchange;

5.9.3. (ninth digit 3) "Participation in the capital of related enterprises which are not joint stock companies" shall include the remaining investment transactions (separating the value of purchase and sale transactions, which does not include the changes affecting value) for financial investments in capitals of related enterprises, which are not joint stock companies;

5.9.4. (ninth digit 4) "Participation in the capital of associated enterprises whose shares are quoted on the stock exchange" shall include investment transactions (separating the value of purchase and sale transactions, which does not include the changes affecting value) for financial investments in capitals of associated enterprises, whose shares are quoted on the stock exchange;

5.9.5. (ninth digit 5) "Participation in the capital of associated enterprises whose shares are not quoted on the stock exchange" shall include investment transactions (separating the value of purchase and sale transactions, which does not include the changes affecting value) for financial investments in capitals of associated enterprises, whose shares are not quoted on the stock exchange;

5.9.6. (ninth digit 6) "Participation in the capital of associated enterprises which are not shares" shall include the investment transactions (separating the value of purchase and sale transactions, which does not include the changes affecting value) for financial investments in capitals of associated enterprises, which are not shares;

5.9.7. (ninth digit 7) "Participation in the capital of other merchants, whose shares are quoted on the stock exchange" shall include investment transactions (separating the value of purchase and sale transactions, which does not include the changes affecting value) for financial investments in capitals of merchants, whose shares are quoted on the stock exchange and in which less than 20 per cent of the capital are owned by the State or a local government;

5.9.8. (ninth digit 8) "Participation in the capital of other merchants, whose shares are not quoted on the stock exchange" shall include investment transactions (separating the value of purchase and sale transactions, which does not include the changes affecting value) for financial investments in capitals of merchants, whose shares are not quoted on the stock exchange and in which less than 20 per cent of the capital are owned by the State or a local government; and

5.9.9. (ninth digit 9) "Participation in the capital of other merchants which are not shares" shall include investment transactions (separating the value of purchase and sale transactions, which does not include the changes affecting value) for other financial investments in capitals of merchants, which are not shares and in which less than 20 per cent of the capital are owned by the State or a local government.

6. The procedures by which the classification of budget financing shall be used for the preparation of reports, and maturities, as well as the positions of the mandatory classification for budget planning shall be determined by the regulatory enactments regarding the preparation and submission of reports. The classification of local government budget financing in the budget accounting and in the preparation of reports shall only be applied in such amount as specified in the regulatory enactments regarding the preparation and submission of reports. The classification of local government budget financing shall be used for budget planning at the discretion thereof.

7. Cabinet Regulation No. 91 of 1 February 2005, Regulations Regarding the Classification of Budget Financing (Latvijas Vēstnesis, 2005, No. 20) is repealed.

8. This Regulation shall come into force on 1 January 2007.

Prime Minister A. Kalvītis

Minister for Finance O. Spurdziņš

 

Annex
Cabinet Regulation No. 875
22 November 2005

System of the Budget Financing Classification Codes

Type of transaction

Classification code

1

2

Funds and deposits

F20 01 00 00

Funds

F21 01 00 00

Demand deposits

F22 01 00 00

Fixed-term deposits

F29 01 00 00

Short-term deposits

F29 11 00 00

Fixed rate short-term deposits

F29 11 10 00

Fixed rate short-term deposits in lats

F29 11 11 00

Fixed rate short-term deposits in euros (in lats)

F29 11 12 00

Fixed rate short-term deposits in other foreign currencies (in lats)

F29 11 13 00

Variable rate short-term deposits

F29 11 20 00

Variable rate short-term deposits in lats

F29 11 21 00

Variable rate short-term deposits in euros (in lats)

F29 11 22 00

Variable rate short-term deposits in other foreign currencies (in lats)

F29 11 23 00

Medium-term deposits

F29 21 00 00

Fixed rate medium-term deposits

F29 21 10 00

Fixed rate medium-term deposits in lats

F29 21 11 00

Fixed rate medium-term deposits in euros

F29 21 12 00

Fixed rate medium-term deposits in other foreign currencies (in lats)

F29 21 13 00

Variable rate medium-term deposits

F29 21 20 00

Variable rate medium-term deposits in lats

F29 21 21 00

Variable rate medium-term deposits in euros (in lats)

F29 21 22 00

Variable rate medium-term deposits in other foreign currencies (in lats)

F29 21 23 00

Long-term deposits

F29 31 00 00

Fixed rate long-term deposits

F29 31 10 00

Fixed rate long-term deposits in lats

F29 31 11 00

Fixed rate long-term deposits in euros (in lats)

F29 31 12 00

Fixed rate long-term deposits in other foreign currencies (in lats)

F29 31 13 00

Variable rate long-term deposits

F29 31 20 00

Variable rate long-term deposits in lats

F29 31 21 00

Variable rate long-term deposits in euros (in lats)

F29 31 22 00

Variable rate long-term deposits in other foreign currencies (in lats)

F29 31 23 00

Purchased debt securities, except derivative financial instruments

F30 01 00 00

Purchase of short-term debt securities

F30 11 00 10

Purchase of fixed rate short-term debt securities

F30 11 10 10

Fixed rate short-term debt securities in lats

F30 11 11 10

Fixed rate short-term debt securities in euros (in lats)

F30 11 12 10

Fixed rate short-term debt securities in other foreign currencies (in lats)

F30 11 13 10

Purchase of variable rate short-term debt securities

F30 11 20 10

Variable rate short-term debt securities in lats

F30 11 21 10

Variable rate short-term debt securities in euros (in lats)

F30 11 22 10

Variable rate short-term debt securities in other foreign currencies (in lats)

F30 11 23 10

Sale of short-term debt securities

F30 11 00 20

Sale of fixed rate short-term debt securities

F30 11 10 20

Fixed rate short-term debt securities in lats

F30 11 11 20

Fixed rate short-term debt securities in euros (in lats)

F30 11 12 20

Fixed rate short-term debt securities in other foreign currencies (in lats)

F30 11 13 20

Sale of variable rate short-term debt securities

F30 11 20 20

Variable rate short-term debt securities in lats

F30 11 21 20

Variable rate short-term debt securities in euros (in lats)

F30 11 22 20

Variable rate short-term debt securities in other foreign currencies (in lats)

F30 11 23 20

Purchase of medium-term debt securities

F30 21 00 10

Purchase of fixed rate medium-term debt securities

F30 21 10 10

Fixed rate medium-term debt securities in lats

F30 21 10 10

Fixed rate medium-term debt securities in euros (in lats)

F30 21 12 10

Fixed rate medium-term debt securities in other foreign currencies (in lats)

F30 21 13 10

Purchase of variable rate medium-term debt securities

F30 21 20 10

Variable rate medium-term debt securities in lats

F30 21 21 10

Variable rate medium-term debt securities in euros (in lats)

F30 21 22 10

Variable rate medium-term debt securities in other foreign currencies (in lats)

F30 21 23 10

Sale of medium-term debt securities

F30 21 00 20

Sale of fixed rate medium-term debt securities

F30 21 10 20

Fixed rate medium-term debt securities in lats

F30 21 11 20

Fixed rate medium-term debt securities in euros (in lats)

F30 21 12 20

Fixed rate medium-term debt securities in other foreign currencies (in lats)

F30 21 13 20

Sale of variable rate medium-term debt securities

F30 21 20 20

Variable rate medium-term debt securities in lats

F30 21 21 20

Variable rate medium-term debt securities in euros (in lats)

F30 21 22 20

Variable rate medium-term debt securities in other foreign currencies (in lats)

F30 21 23 20

Purchase of long-term debt securities

F30 31 00 10

Purchase of fixed rate long-term debt securities

F30 31 10 10

Fixed rate long-term debt securities in lats

F30 31 11 10

Fixed rate long-term debt securities in euros (in lats)

F30 31 12 10

Fixed rate long-term debt securities in other foreign currencies (in lats)

F30 31 13 10

Purchase of variable rate long-term debt securities

F30 31 20 10

Variable rate long-term debt securities in lats

F30 31 21 10

Variable rate long-term debt securities in euros (in lats)

F30 31 22 10

Variable rate long-term debt securities in other foreign currencies (in lats)

F30 31 23 10

Sale of long-term debt securities

F30 31 00 20

Sale of fixed rate long-term debt securities

F30 31 10 20

Fixed rate long-term debt securities in lats

F30 31 11 20

Fixed rate long-term debt securities in euros (in lats)

F30 31 12 20

Fixed rate long-term debt securities in other foreign currencies (in lats)

F30 31 13 20

Sale of variable rate long-term debt securities

F30 31 20 20

Variable rate long-term debt securities in lats

F30 31 21 20

Variable rate long-term debt securities in euros (in lats)

F30 31 22 20

Variable rate long-term debt securities in other foreign currencies (in lats)

F30 31 23 20

Issued debt securities

F30 02 00 00

Issue of short-term debt securities

F30 12 00 10

Issue of fixed rate short-term debt securities

F30 12 10 10

Fixed rate short-term debt securities in lats

F30 12 11 10

Fixed rate short-term debt securities in euros (in lats)

F30 12 12 10

Fixed rate short-term debt securities in other foreign currencies (in lats)

F30 12 13 10

Issue of variable rate short-term debt securities

F30 12 20 10

Variable rate short-term debt securities in lats

F30 12 21 10

Variable rate short-term debt securities in euros (in lats)

F30 12 22 10

Variable rate short-term debt securities in other foreign currencies (in lats)

F30 12 23 10

Maturity of short-term debt securities

F30 12 00 20

Maturity of fixed rate short-term debt securities

F30 12 10 20

Fixed rate short-term debt securities in lats

F30 12 11 20

Fixed rate short-term debt securities in euros (in lats)

F30 12 12 20

Fixed rate short-term debt securities in other foreign currencies (in lats)

F30 12 13 20

Maturity of variable rate short-term debt securities

F30 12 20 20

Variable rate short-term debt securities in lats

F30 12 21 20

Variable rate short-term debt securities in euros (in lats)

F30 12 22 20

Variable rate short-term debt securities in other foreign currencies (in lats)

F30 12 23 20

Issue of medium-term debt securities

F30 22 00 10

Issue of fixed rate medium-term debt securities

F30 22 10 10

Fixed rate medium-term debt securities in lats

F30 22 11 10

Fixed rate medium-term debt securities in euros (in lats)

F30 22 12 10

Fixed rate medium-term debt securities in other foreign currencies (in lats)

F30 22 13 10

Issue of variable rate medium-term debt securities

F30 22 20 10

Variable rate medium-term debt securities in lats

F30 22 21 10

Variable rate medium-term debt securities in euros (in lats)

F30 22 22 10

Variable rate medium-term debt securities in other foreign currencies (in lats)

F30 22 23 10

Maturity of medium-term debt securities

F30 22 00 20

Maturity of fixed rate medium-term debt securities

F30 22 10 20

Fixed rate medium-term debt securities in lats

F30 22 11 20

Fixed rate medium-term debt securities in euros (in lats)

F30 22 12 20

Fixed rate medium-term debt securities in other foreign currencies (in lats)

F30 22 13 20

Maturity of variable rate medium-term debt securities

F30 22 20 20

Variable rate medium-term debt securities in lats

F30 22 21 20

Variable rate medium-term debt securities in euros (in lats)

F30 22 22 20

Variable rate medium-term debt securities in other foreign currencies (in lats)

F30 22 23 20

Issue of long-term debt securities

F30 32 00 10

Issue of fixed rate long-term debt securities

F30 32 10 10

Fixed rate long-term debt securities in lats

F30 32 11 10

Fixed rate long-term debt securities in euros (in lats)

F30 32 12 10

Fixed rate long-term debt securities in other foreign currencies (in lats)

F30 32 13 10

Issue of variable rate long-term debt securities

F30 32 20 10

Variable rate long-term debt securities in lats

F30 32 21 10

Variable rate long-term debt securities in euros (in lats)

F30 32 22 10

Variable rate long-term debt securities in other foreign currencies (in lats)

F30 32 23 10

Maturity of long-term debt securities

F30 32 00 20

Maturity of fixed rate long-term debt securities

F30 32 10 20

Fixed rate long-term debt securities in lats

F30 32 11 20

Fixed rate long-term debt securities in euros (in lats)

F30 32 12 20

Fixed rate long-term debt securities in other foreign currencies (in lats)

F30 32 13 20

Maturity of variable rate long-term debt securities

F30 32 20 20

Variable rate long-term debt securities in lats

F30 32 21 20

Variable rate long-term debt securities in euros (in lats)

F30 32 22 20

Variable rate long-term debt securities in other foreign currencies (in lats)

F30 32 23 20

Borrowings

F40 02 00 00

Short-term borrowings received

F40 12 00 10

Fixed rate short-term borrowings received

F40 12 10 10

Fixed rate short-term borrowings in lats

F40 12 11 10

Fixed rate short-term borrowings in euros (in lats)

F40 12 12 10

Fixed rate short-term borrowings in other foreign currencies (in lats)

F40 12 13 10

Variable rate short-term borrowings received

F40 12 20 10

Variable rate short-term borrowings in lats

F40 12 21 10

Variable rate short-term borrowings in euros (in lats)

F40 12 22 10

Variable rate short-term borrowings in other foreign currencies (in lats)

F40 12 23 10

Repayment of short-term borrowings received

F40 12 00 20

Repayment of fixed rate short-term borrowings received

F40 12 10 20

Fixed rate short-term borrowings in lats

F40 12 11 20

Fixed rate short-term borrowings in euros (in lats)

F40 12 12 20

Fixed rate short-term borrowings in other foreign currencies (in lats)

F40 12 13 20

Repayment of variable rate short-term borrowings received

F40 12 20 20

Variable rate short-term borrowings in lats

F40 12 21 20

Variable rate short-term borrowings in euros (in lats)

F40 12 22 20

Variable rate short-term borrowings in other foreign currencies (in lats)

F40 12 23 20

Medium-term borrowings received

F40 22 00 10

Fixed rate medium-term borrowings received

F40 22 10 10

Fixed rate medium-term borrowings in lats

F40 22 11 10

Fixed rate medium-term borrowings in euros (in lats)

F40 22 12 10

Fixed rate medium-term borrowings in other foreign currencies (in lats)

F40 22 13 10

Variable rate medium-term borrowings received

F40 22 20 10

Variable rate medium-term borrowings in lats

F40 22 21 10

Variable rate medium-term borrowings in euros (in lats)

F40 22 22 10

Variable rate medium-term borrowings in other foreign currencies (in lats)

F40 22 23 10

Interest-free medium-term borrowings received

F40 22 30 10

Interest-free medium-term borrowings in lats

F40 22 31 10

Interest-free medium-term borrowings in euros (in lats)

F40 22 32 10

Interest-free medium-term borrowings in other foreign currencies (in lats)

F40 22 33 10

Repayment of medium-term borrowings received

F40 22 00 20

Repayment of fixed rate medium-term borrowings received

F40 22 10 20

Fixed rate medium-term borrowings in lats

F40 22 11 20

Fixed rate medium-term borrowings in euros (in lats)

F40 22 12 20

Fixed rate medium-term borrowings in other foreign currencies (in lats)

F40 22 13 20

Repayment of variable rate medium-term borrowings received

F40 22 20 20

Variable rate medium-term borrowings in lats

F40 22 21 20

Variable rate medium-term borrowings in euros (in lats)

F40 22 22 20

Variable rate medium-term borrowings in other foreign currencies (in lats)

F40 22 23 20

Repayment of interest-free medium-term borrowings received

F40 22 30 20

Interest-free medium-term borrowings in lats

F40 22 31 20

Interest-free medium-term borrowings in euros (in lats)

F40 22 32 20

Interest-free medium-term borrowings in other foreign currencies (in lats)

F40 22 33 20

Long-term borrowings received

F40 32 00 10

Fixed rate long-term borrowings received

F40 32 10 10

Fixed rate long-term borrowings in lats

F40 32 11 10

Fixed rate long-term borrowings in euros (in lats)

F40 32 12 10

Fixed rate long-term borrowings in other foreign currencies (in lats)

F40 32 13 10

Variable rate long-term borrowings received

F40 32 20 10

Variable rate long-term borrowings in lats

F40 32 21 10

Variable rate long-term borrowings in euros (in lats)

F40 32 22 10

Variable rate long-term borrowings in other foreign currencies (in lats)

F40 32 23 10

Interest-free long-term borrowings received

F40 32 30 10

Interest-free long-term borrowings in lats

F40 32 31 10

Interest-free long-term borrowings in euros (in lats)

F40 32 32 10

Interest-free long-term borrowings in other foreign currencies (in lats)

F40 32 33 10

Repayment of long-term borrowings received

F40 32 00 20

Repayment of fixed rate long-term borrowings received

F40 32 10 20

Fixed rate long-term borrowings in lats

F40 32 11 20

Fixed rate long-term borrowings in euros (in lats)

F40 32 12 20

Fixed rate long-term borrowings in other foreign currencies (in lats)

F40 32 13 20

Repayment of variable rate long-term borrowings received

F40 32 20 20

Variable rate long-term borrowings in lats

F40 32 21 20

Variable rate long-term borrowings in euros (in lats)

F40 32 22 20

Variable rate long-term borrowings in other foreign currencies (in lats)

F40 32 23 20

Repayment of interest-free long-term borrowings received

F40 32 30 20

Interest-free long-term borrowings in lats

F40 32 31 20

Interest-free long-term borrowings in euros (in lats)

F40 32 32 20

Interest-free long-term borrowings in other foreign currencies (in lats)

F40 32 33 20

Loans

F40 01 00 00

Short-term loans issued

F40 11 00 10

Fixed rate short-term loans issued

F40 11 10 10

Fixed rate short-term loans in lats

F40 11 11 10

Fixed rate short-term loans in euros (in lats)

F40 11 12 10

Fixed rate short-term loans in other foreign currencies (in lats)

F40 11 13 10

Variable rate short-term loans issued

F40 11 20 10

Variable rate short-term loans in lats

F40 11 21 10

Variable rate short-term loans in euros (in lats)

F40 11 22 10

Variable rate short-term loans in other foreign currencies (in lats)

F40 11 23 10

Repayment received of short-term loans issued

F40 11 00 20

Repayment received of fixed rate short-term loans issued

F40 11 10 20

Fixed rate short-term loans in lats

F40 11 11 20

Fixed rate short-term loans in euros (in lats)

F40 11 12 20

Fixed rate short-term loans in other foreign currencies (in lats)

F40 11 13 20

Repayment received of variable rate short-term loans issued

F40 11 20 20

Variable rate short-term loans in lats

F40 11 21 20

Variable rate short-term loans in euros (in lats)

F40 11 22 20

Variable rate short-term loans in other foreign currencies (in lats)

F40 11 23 20

Medium-term loans issued

F40 21 00 10

Fixed rate medium-term loans issued

F40 21 10 10

Fixed rate medium-term loans in lats

F40 21 11 10

Fixed rate medium-term loans in euros (in lats)

F40 21 12 10

Fixed rate medium-term loans in other foreign currencies (in lats)

F40 21 13 10

Variable rate medium-term loans issued

F40 21 20 10

Variable rate medium-term loans in lats

F40 21 21 10

Variable rate medium-term loans in euros (in lats)

F40 21 22 10

Variable rate medium-term loans in other foreign currencies (in lats)

F40 21 23 10

Interest-free medium-term loans issued

F40 21 30 10

Interest-free medium-term loans in lats

F40 21 31 10

Interest-free medium-term loans in euros (in lats)

F40 21 32 10

Interest-free medium-term loans in other foreign currencies (in lats)

F40 21 33 10

Repayment received of medium-term loans issued

F40 21 00 20

Repayment received of fixed rate medium-term loans issued

F40 21 10 20

Fixed rate medium-term loans in lats

F40 21 11 20

Fixed rate medium-term loans in euros (in lats)

F40 21 12 20

Fixed rate medium-term loans in other foreign currencies (in lats)

F40 21 13 20

Repayment received of variable rate medium-term loans issued

F40 21 20 20

Variable rate medium-term loans in lats

F40 21 21 20

Variable rate medium-term loans in euros (in lats)

F40 21 22 20

Variable rate medium-term loans in other foreign currencies (in lats)

F40 21 23 20

Repayment received of interest-free medium-term loans issued

F40 21 30 20

Interest-free medium-term loans in lats

F40 21 31 20

Interest-free medium-term loans in euros (in lats)

F40 21 32 20

Interest-free medium-term loans in other foreign currencies (in lats)

F40 21 33 20

Long-term loans issued

F40 31 00 10

Fixed rate long-term loans issued

F40 31 10 10

Fixed rate long-term loans in lats

F40 31 11 10

Fixed rate long-term loans in euros (in lats)

F40 31 12 10

Fixed rate long-term loans in other foreign currencies (in lats)

F40 31 13 10

Variable rate long-term loans issued

F40 31 20 10

Variable rate long-term loans in lats

F40 31 21 10

Variable rate long-term loans in euros (in lats)

F40 31 22 10

Variable rate long-term loans in other foreign currencies (in lats)

F40 31 23 10

Interest-free long-term loans issued

F40 31 30 10

Interest-free long-term loans in lats

F40 31 31 10

Interest-free long-term loans in euros (in lats)

F40 31 32 10

Interest-free long-term loans in other foreign currencies (in lats)

F40 31 33 10

Repayment received of long-term loans issued

F40 31 00 20

Repayment received of fixed rate long-term loans issued

F40 31 10 20

Fixed rate long-term loans in lats

F40 31 11 20

Fixed rate long-term loans in euros (in lats)

F40 31 12 20

Fixed rate long-term loans in other foreign currencies (in lats)

F40 31 13 20

Repayment received of variable rate long-term loans issued

F40 31 20 20

Variable rate long-term loans in lats

F40 31 21 20

Variable rate long-term loans in euros (in lats)

F40 31 22 20

Variable rate long-term loans in other foreign currencies (in lats)

F40 31 23 20

Repayment received of interest-free long-term loans issued

F40 31 30 20

Interest-free long-term loans in lats

F40 31 31 20

Interest-free long-term loans in euros (in lats)

F40 31 32 20

Interest-free long-term loans in other foreign currencies (in lats)

F40 31 33 20

Shares and other participation in the equity capital of merchants

F50 01 00 00

Shares and other participation in the equity capital of merchants, not including joint investment fund shares

F55 01 00 00

Shares and other participation in the equity capital of merchants, not including joint investment fund shares (purchase)

F55 01 00 10

Shares and other participation in the equity capital of merchants, not including joint investment fund shares (sale)

F55 01 00 20

Participation in the funds of related enterprises whose shares are quoted on the stock exchange

F55 01 00 01

Purchase of capital shares for participation in the capital of related enterprises whose shares are quoted on the stock exchange

F55 01 00 11

Sale of capital shares for participation in the capital of related enterprises whose shares are quoted on the stock exchange

F55 01 00 21

Participation in the capital of related enterprises whose shares are not quoted on the stock exchange

F55 01 00 02

Purchase of capital shares for participation in the capital of related enterprises whose shares are not quoted on the stock exchange

F55 01 00 12

Sale of capital shares for participation in the capital of related enterprises whose shares are not quoted on the stock exchange

F55 01 00 22

Participation in the capital of related enterprises, which are not shares

F55 01 00 03

Purchase of capital shares for participation in the capital of related enterprises, which are not shares

F55 01 00 13

Sale of capital shares for participation in the capital of related enterprises, which are not shares

F55 01 00 23

Participation in the capital of associated enterprises whose shares are quoted on the stock exchange

F55 01 00 04

Purchase of capital shares for participation in the capital of associated enterprises whose shares are quoted on the stock exchange

F55 01 00 14

Sale of capital shares for participation in the capital of associated enterprises whose shares are quoted on the stock exchange

F55 01 00 24

Participation in the capital of associated enterprises whose shares are not quoted on the stock exchange

F55 01 00 05

Purchase of capital shares for participation in the capital of associated enterprises whose shares are not quoted on the stock exchange

F55 01 00 15

Sale of capital shares in the capital of associated enterprises whose shares are not quoted on the stock exchange

F55 01 00 25

Participation in the capital of associated enterprises, which are not shares

F55 01 00 06

Purchase of capital shares for participation in the capital of associated enterprises, which are not shares

F55 01 00 16

Sale of capital shares for participation in the capital of associated enterprises, which are not shares

F55 01 00 26

Participation in the capital of other merchants whose shares are quoted on the stock exchange

F55 01 00 07

Purchase of capital shares for participation in the capital of other merchants whose shares are quoted on the stock exchange

F55 01 00 17

Sale of capital shares for participation in the capital of other merchants whose shares are quoted on the stock exchange

F55 01 00 27

Participation in the capital of other merchants whose shares are not quoted on the stock exchange

F55 01 00 08

Purchase of capital shares for participation in the capital of other merchants whose shares are not quoted on the stock exchange

F55 01 00 18

Sale of capital shares for participation in the capital of other merchants whose shares are not quoted on the stock exchange

F55 01 00 28

Participation in the capital of other merchants, which are not shares

F55 01 00 09

Purchase of capital shares for participation in the capital of other merchants, which are not shares

F55 01 00 19

Sale of capital shares for participation in the capital of other merchants, which are not shares

F55 01 00 29

Joint investment fund shares

F56 01 00 00

Purchase of joint investment fund shares

F56 01 00 10

Sale of joint investment fund shares

F56 01 00 20

Note. The designation "0" shall be used if any digit is not classified.

Minister for Finance O. Spurdziņš


Translation © 2010 Valsts valodas centrs (State Language Centre)

 
Document information
Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 875Adoption: 22.11.2005.Entry into force: 01.01.2007.Publication: Latvijas Vēstnesis, 189 (3347), 25.11.2005.
Language:
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