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
|
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
