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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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The translation of this document is outdated.
Translation validity: 01.01.2011.–31.12.2013.
Amendments not included: 06.08.2013., 25.11.2014.

Republic of Latvia

Cabinet
Regulation No. 776

Adopted 17 August 2010

Procedure for the Preparation and Submission of Monthly Reports

Issued pursuant to
Section 30, Paragraphs six and eight of the
Law On Budget and Financial Management

I. General Provisions

1. This Regulation prescribes:

1.1. the procedure by which budget institutions, derived public persons partly financed from the State budget and institutions not financed from the budget (hereinafter - institutions) shall prepare and submit a monthly report to the Treasury and the amount of the monthly report; and

1.2. the time period within which the Ministries, State central institutions and local governments shall submit a consolidated monthly report to the Treasury.

2. General principles for the preparation of reports:

2.1. the reports referred to in Annexes 1 and 2 to this Regulation shall be prepared according to the cash flow principle, while the reports referred to in Annexes 3, 4 and 5 - on an accrual basis;

2.2. within the meaning of this Regulation transactions performed by the Treasury in the appropriation account of the personal income revenue budget, in respect of personal income tax, local government budget grants for the local government finance equalisation fund, repayment of loans issued by the Treasury and the transfers of maintenance costs of the local government budget to other local governments, shall be considered to be cash flow;

2.3. the reports shall be prepared on the basis of the accountancy data; and

2.4. data in reports shall be indicated in lats.

II. Amount of Reports, Procedure for Submission and Time Periods Thereof

3. The following shall be included in a monthly report:

3.1. report regarding the implementation of the budget - Form No.1 (Annex 1);

3.2. report regarding loans - Form No.2-LOAN (Annex 3);

3.3. report regarding guarantees - Form No.3-GUAR (Annex 4);

3.4. report regarding the amount of liabilities - Form No.4-LIA (Annex 5); and

3.5. report regarding personal income tax - Form No.5-PIN (Annex 2).

4. Monthly reports shall be submitted electronically to the Treasury in accordance with the electronic data exchange format published on the Internet home page of the Treasury or by choice manually entering the data into the secured system for report preparation of the Treasury, "State budget and local government budget reports" and accepted (signed) by utilising the authentication tools of the system. The system "State budget and local government budget reports" shall be used in accordance with the regulatory enactments regarding the procedure for the preparation of annual reports.

5. The State security institutions referred to in the State Security Institutions Law shall prepare reports in compliance with the regulatory enactments in this field and submit them to the highest institution which performs consolidation.

6. Monthly reports (except the last monthly report of the year) shall be submitted for the reporting period on the following days of the month:

6.1. on the tenth day by 14.00 o'clock (except Rīga City Council); or

6.2. on the eleventh day by 12.00 o'clock (Rīga City Council).

7. The last monthly report of the year shall be submitted on the following days of the month following the reporting period:

7.1. on the fourteenth day by 14.00 o'clock (except Rīga City Council); or

7.2. on the fifteenth day by 12.00 o'clock (Rīga City Council).

8. If the date of submission is a non-working day or official holiday, the report shall be submitted on the working day before the non-working day or official holiday.

III. Consolidated Monthly Report

9. The following shall be included in a consolidated monthly report:

9.1. a summary of the institutions' monthly reports (summation of equal items);

9.2. an outline of consolidation items (indicate (+/-) item and the amount being consolidated); and

9.3. the aggregated amount of data of the summary and consolidation item outline.

10. Ministries, other State central institutions and local governments shall prepare a consolidated monthly report by consolidating the institutions' monthly reports:

10.1. the ministries shall include the monthly reports of the State budget institutions, derived public persons partly financed from the State budget and institutions not financed from the budget in the consolidated monthly report; and

10.2. local governments shall include the monthly reports of the local government budget institutions and joint institutions in the consolidated monthly report. The report of a joint institution shall be included in the consolidated report by the local government to which it is assigned in the by-law of the joint institution.

11. The monthly reports included in a consolidation shall be prepared according to the situation on one and the same reporting date.

12. When preparing the consolidated monthly report, one and the same accounting methods and one and the same evaluation provisions shall be used in the evaluation of items.

13. A budget implementation report shall be consolidated:

13.1. by adding together the equivalent revenue and expenditure items within the scope of one budget; and

13.2. by excluding transfers and mutual payments which one institution has transferred to another institution involved in the consolidation of one budget type.

IV. Report Preparation

14. Procedure for the preparation of Form No.1 "Report Regarding Budget Implementation":

14.1. a report regarding budget implementation shall be prepared regarding the following budget types:

14.1.1. the basic budget;

14.1.2. the special budget;

14.1.3. donations and gifts;

14.2. a report regarding budget implementation shall be prepared regarding each budget type separately;

14.3. a report regarding the implementation of the basic budget shall be prepared:

14.3.1. by the local government budget institutions;

14.3.2. by derived public persons partly financed from the State budget and institutions not financed from the budget regarding the implementation of the basic activity;

14.4. a report regarding the implementation of the special budget shall be prepared by the local government budget institutions;

14.5. a report regarding the implementation of donations and gifts shall be prepared by local government budget institutions, derived public persons partly financed from the State budget and institutions not financed from the budget;

14.6. in the column "Classification code" the classification codes shall be indicated in compliance with the regulatory enactments in the field of budget classification;

14.7. in the column "Name of Indicator" the names of the classification codes shall be indicated in compliance with the regulatory enactments in the field of budget classification;

14.8. the rows of the "Annual Plan" column shall be completed according to the items of approved revenue and expenditure of the budget for the current financial year and the items of predicted revenue approved in the financial year. The "Annual Plan" column shall not be completed for the report regarding the implementation of donations and gifts;

14.9. in the "Implementation from the beginning of the year" column the implementation of the budget shall be indicated in accordance with accountancy operating records;

14.10. in the "Implementation in per cent (%) against the annual plan (2./1.)" column the indicator of the budget implementation shall be expressed in percentages against the planned annual budget. The data of "Implementation in per cent (%) against the annual plan (2./1.)" column shall be calculated as a division of the data of the "Implementation from the beginning of the year" column and the "Annual Plan" column, expressed in percentages;

14.11. in the "Monthly implementation of the report" column the implementation of the reporting period shall be indicated. Data shall be calculated as a difference between the data of the reporting period column "Implementation from the beginning of the year" and the previous reporting period column "Implementation from the beginning of the year";

14.12. implementation of the budget revenue shall be codified in five digits;

14.13. implementation of the budget expenditure shall be codified according to the functional category in the first two digits, while the expenditure according to the economic category shall be codified in four digits;

14.14. implementation of budget financing shall be codified in the first three digits and in the fifth digit;

14.15. in the statement regarding the surplus of funds and investments the surplus of budget funds and investments at the beginning of the year and at the end of the period shall be indicated;

14.16. on providing information regarding surplus funds in the "Classification code" column the appropriate financing classification code for the beginning of the year shall be supplemented with the notation "AS" and for the end of the period, with the notation "AB".

15. Procedure for the preparation of Form No.2-LOAN "Report regarding loans":

15.1. a report regarding loans shall be prepared by local government and State budget institutions, derived public persons partly financed from the State budget and institutions not financed from the budget;

15.2. the loans received and the financial lease liabilities shall be indicated in the report regarding loans;

15.3. data shall be indicated in the report for the period from the beginning of the year and for the reporting period - a month;

15.4. in the column "Code" the loan shall be classified according to the following codes: 01 - Financial Stabilisation Loan; 02 - Financial Lease; 03 - Loan for the implementation of projects co-financed by the European Union; 04 - Loan for different purposes (code is used classifying such loan for which a loan agreement has been entered into for the implementation of a project co-financed by the European Union as well as for the implementation of other purposes if it is not possible to classify it under codes 03 or 09); 09 - Other loans; classify it in code 03 or 09); 09 - Other Loans;

15.5. in the "Creditor" column the name of the grantor of credit shall be indicated. If the source of financing of the loan is a loan of an international financial institution and the lender is the Treasury, the name of the lender as well as the source of financing shall be indicated in the column referred to;

15.6. in the "Institutional sector classification code" column the appropriate classification of business partner shall be indicated according to the regulatory enactments in the field of budget classification;

15.7. in the "Purpose" column the purpose of the loan specified in the loan agreement shall be indicated;

15.8. in the "Date of signing" column the date (dd.mm.yyyy) on which the loan agreement is signed shall be indicated;

15.9. in the "Time period for repayment" column the date (dd.mm.yyyy) specified in the loan agreement by which the relevant loan shall be repaid to the lender shall be indicated;

15.10. in the "% rate" column the type of interest rate applied to the loan shall be indicated: fixed, varied or interest free;

15.11. in the "Currency identification" column the identification of the commonly accepted currency in which the loan is issued shall be indicated;

15.12. in the "Loan amount" column the amount of the loan specified in the loan agreement shall be indicated. If a loan is issued in original currency, a calculation in lats shall be indicated according to the official currency exchange rate specified by the Bank of Latvia on the last day of the reporting period;

15.13. in the columns "Debt at the beginning of the reporting year", "Transactions: increase (+) from the beginning of the year", "Transactions: increase (+): in the reporting period", "Transactions: reduction (-): from the beginning of the year", "Transactions: reduction (-): in the reporting period", "Other reduction/increase, which is not a transaction (-,+) : from the beginning of the year", "Other reduction/increase, which is not a transaction (-,+): in the reporting period" and "Exchange rate changes (+,-): from the beginning of the year" and "Exchange rate changes (+,-): in the reporting period" data according to the accounting data and in accordance with the loan agreement shall be indicated;

15.14. the data of the "Debt at the end of the reporting year (2.+3.+5.+7.+9.)" column shall be calculated as the sum of the data in columns "Debt at the beginning of the reporting year", "Transactions: increase (+): from the beginning of the year", "Transactions: reduction (-): from the beginning of the year", "Other reduction/increase, which is not a transaction (-,+): from the beginning of the year" and "Exchange rate changes (+,-): from the beginning of the year";

15.15. in the "Expenditures for servicing of the loan from the beginning of the year" column the expenditures paid for the servicing of the loan from the beginning of the year shall be indicated (for example, interest payments, liability costs);

15.16. in the "Unpaid section of the loan at the end of the reporting period" column the non-received amount of the loan shall be indicated;

15.17. in the "Section of the loan to be repaid by the end of the reporting year" column the part of the principal amount of the loan for repayment by the end of the reporting year shall be indicated:

15.17.1. if a loan is issued in original currency, a calculation in lats shall be indicated according to the official exchange rate specified by the Bank of Latvia on the last day of the reporting period;

15.17.2. the data shall be indicated as a positive number;

15.17.3. the column data of the last monthly report of the reporting year shall be "0";

15.18. an explanation shall be provided regarding the data indicated in the columns", "Other reduction/increase, which is not a transaction (-,+) : from the beginning of the year", and "Other reduction/increase, which is not a transaction (-,+): in the reporting period";

15.19. the derivative financial instruments which are utilised for the restriction of financial risk of the financial instruments included in the debt portfolio and the other derivative financial instruments shall be indicated in the statement;

15.20. at the end of the reporting period the derivative financial instruments shall be revised, taking into account the market price on the last day of the period. Profit or losses arising from the revision of the derivative financial instruments shall be recorded respectively as revenue or expenditures from the revision of the derivative financial instruments and short-term assets or liabilities. The currency effect of the derivative financial instruments included in the debt portfolio shall be specifically related to the debt portfolio but the derivative financial instruments envisaged for interest payments shall be related to the expenditures for servicing of the loan; and,

15.21. the market value of derivative financial instruments shall be calculated based on the influencing factor on market prices and the procedure for the determination of the value of derivate financial instruments.

16. Procedure for the preparation of Form No.3-GUAR "Report regarding guarantees":

16.1. a report regarding guarantees shall be prepared by local government and State budget institutions, derived public persons partly financed from the State budget and institutions not financed from the budget;

16.2. in the report regarding guarantees information shall be included regarding the guarantees:

16.2.1. which are included in the sub-balance item - issued guarantees (including guarantees for studies and student credits);

16.2.2. which are repaid by the guarantor;

16.3. data shall be indicated for the period from the beginning of the year and for the reporting period - a month;

16.4. in the "Accounting account" column, whether the guarantee is recorded in the sub-balance or in the liabilities;

16.5. in the "Lender" column the name of the grantor of a guaranteed loan shall be indicated;

16.6. in the "Institutional sector classification code" column the appropriate classification of the business partner shall be indicated according to the regulatory enactments in the field of budget classification;

16.7. in the "Purpose" column the purpose of the loan specified in the loan agreement shall be indicated;

16.8. in the "Borrower" column the legal name of the recipient of the loan shall be indicated. If the recipient of a guarantee is a private person, the name "private person" shall be recorded;

16.9. in the "Date of signing" column the date of signing the guarantee agreement shall be indicated (dd.mm.yyyy);

16.10. in the "Time period for repayment" column the time period for repayment of the guaranteed loan shall be indicated in accordance with the guarantee agreement (dd.mm.yyyy);

16.11. in the "Currency identification" column the identification of the commonly accepted currency in which the guarantee is issued shall be indicated;

16.12. in the "Amount of guarantee" column the guaranteed amount from the total amount of the loan shall be indicated;

16.13. in the "Amount of guaranteed loan" column the total amount of the loan shall be indicated in accordance with the agreement;

16.14. in the columns "Unpaid amount for which the time period for repayment has not set in (at the beginning of the reporting year)", "Transactions: increase (+): from the beginning of the year", "Transactions: increase (+): in the reporting period", "Transactions: reduction (-): from the beginning of the year", "Transactions: reduction (-): in the reporting period", "Reduction/increase, which is not a transaction (-,+): from the beginning of the year", "Reduction/increase, which is not a transaction (-,+): in the reporting period", "Exchange rate changes (+,-): from the beginning of the year" and "Exchange rate changes (+,-): in the reporting period" data according to the accounting data and in accordance with the loan agreement conditions shall be indicated;

16.15. the data of the "Unpaid amount for which the time period for payment has not set in (at the end of the reporting period) (3.+4.+6.+8.+10.)" column shall be calculated as the sum of the data in the "Unpaid amount for which the time period for payment has not set in (at the beginning of the reporting year)", "Transactions: increase (+): from the beginning of the year", "Transactions: reduction (-): from the beginning of the year", "Other reduction/increase, which is not a transaction (-,+): from the beginning of the year" and "Exchange rate changes (+,-): from the beginning of the year" columns;

16.16. in the "Section of the loan to be repaid by the end of the reporting year" column the foreseeable repayment of the principal amount of the loan by the end of the reporting year shall be indicated. The column data of the last monthly report of the reporting year is "0";

16.17. the guarantees may be grouped in a report according to purpose and borrower:

16.17.1. in the column "Date of signing" the date of the agreement which was entered into the first in this group shall be indicated;

16.17.2. in the column "Repayment time period" the date of the agreement for a loan which is to be repaid the last in this group shall be indicated; and

16.17.3. the total amount of the transactions executed in the group agreement shall be indicated in the loan movement columns.

17. Procedure for the preparation of Form No.4-LIA "Report regarding the amount of liabilities":

17.1. a report regarding the amount of liabilities shall be prepared by the local government budget institutions;

17.2. in the report regarding the amount of liabilities the following shall be indicated:

17.2.1. received loans in detail regarding each agreement (except financial lease);

17.2.2. issued guarantees (in detail regarding each agreement);

17.2.3. other long-term liabilities which a local government has undertaken according to the decision of the city council (if agreements have been entered into regarding the purchase or lease of goods, the receipt of services or the performance of building works for the requirements of the commissioning party and agreements that envisage the co-operation of the local government budget in the implementation of a specific project, but the total payment regarding the relevant transaction shall not be performed within 12 months from the day of entering into the agreement according to the budget year and the total amount of liabilities shall be indicated in the agreement). The total amount of the liabilities referred to shall be indicated;

17.3. in the "Other long-term liabilities" row the balances of the long-term liabilities included in the composition of creditors and potential future liabilities shall be indicated, as well as financial lease liabilities (except the liabilities referred to in Sub-paragraphs 17.2.1 and 17.2.2 of this Regulation);

17.4. data shall be indicated regarding period "n" - the financial year, "n+1" - the subsequent financial year, etc;

17.5. if changes have taken place to the liabilities (a new agreement entered into, amendments performed in existing agreements), they shall be indicated in the subsequent reporting period according to the alterations in the level of liabilities;

17.6. in the column "Code/Accounting account":

17.6.1. in the section "Loans" information shall be indicated in compliance with Sub-paragraph 15.4 of this Regulation;

17.6.2. in the section "Guarantees" information shall be indicated in compliance with Sub-paragraph 16.4 of this Regulation;

17.7. in the "Lender" column the name of the credit institution (grantor of credit) shall be indicated:

17.7.1. in the section "Loans" - according to the information indicated in the "Lender" column of Annex 3 to this Regulation "Report regarding loans", except financial lease;

17.7.2. in the section "Guarantees" - according to the information indicated in the "Lender" column of Annex 4 to this Regulation, "Report regarding guarantees";

17.8. in the "Institutional sector classification code" column the appropriate classification of the business partner shall be indicated according to the regulatory enactments in the field of budget classification:

17.8.1. in the section "Loans" - according to the information indicated in the "Lender" column of Annex 3 to this Regulation, "Report regarding loans";

17.8.2. in the section "Guarantees" - according to the information indicated in the "Lender" column of Annex 4 to this Regulation, "Report regarding guarantees";

17.9. in the "Purpose" column the purpose indicated in the loan agreement (according to the information indicated in the "Purpose" column of Annex 3 to this Regulation, "Report regarding loans") or in the guarantee agreement (according to the information indicated in the "Purpose" column of Annex 4 to this Regulation, "Report regarding guarantees" shall be indicated;

17.10. in the "Date of entering into an agreement" column the date on which the relevant agreement is signed shall be indicated:

17.10.1. in the section "Loans" - according to the information indicated in the "Report regarding loans" column of Annex 3 to this Regulation, "Date of signing";

17.10.2. in the section "Guarantees" - according to the information indicated in the "Date of signing" column of Annex 4 to this Regulation, "Report regarding guarantees";

17.11. in the column "Amount of liability:n" the total amount to be repaid in the current financial year shall be indicated - the relevant principal amount of liabilities and interest payments in accordance with the agreement entered into, without performing corrections regarding the principal amounts of liabilities performed in the reporting period and repayment of interest;

17.12. in the column "Amount of liability: n+1" "Amount of liability: n + 2", "Amount of liability: n + 2", "Amount of liability: n + 3", "Amount of liability: n + 4", "Amount of liability: n + 5", and "Amount of liability n+6" the total amount to be repaid in the relevant financial year shall be indicated - the principal amount of the relevant liability and interest payments according to the agreement entered into;

17.13. in the column "Amount of liability: in subsequent years" the total amount that shall be repaid until the complete discharge of the relevant liabilities - the principal amount of the liability and interest payments according to the agreement entered into;

17.14. if the variable interest rate is applied for the calculation of interest payments referred to in Sub-paragraphs 17.11, 17.12 and 17.13 of this Regulation, the interest payments of the loan for the current financial year and subsequent years shall be calculated according to the predicted interest rate. If the interest rate is fixed for the next period of interest payment according to the interest rate in the reporting period according to the loan agreement, the payments of loan interest for the respective period shall be recalculated according to the actual interest rate;

17.15. in the column "Amount of liability: in total" the total amount of liabilities shall be indicated. The data of the column "In total" shall be calculated as the total amount of the data in columns "n", "n + 1", "n + 2", "n + 3", "n + 4", "n + 5", "n + 6" and "In subsequent years";

17.16. the data of the "Level of liabilities as a % of the revenue of the basic budget" row shall be calculated as a division of the "Total liabilities" row and the "Revenue of the local government basic budget without earmarked grants and payments into the local government finance equalisation fund in the current year" row, expressed in per cent; and,

17.17. in the "Revenue of the local government basic budget without earmarked grants and payments into the local government finance equalisation fund in the financial year" row the difference in the total revenue and earmarked grants in the "Annual Plan" column of the monthly report regarding the implementation of the local government basic budget and payment into the local government finance equalisation fund shall be indicated.

18. Procedure for the preparation of Form No.5-PIN "Report regarding personal income tax":

18.1. the report regarding personal income tax shall be prepared by local governments with which the Ministry of Finance has entered into an agreement regarding the special procedures for the collection of personal income tax revenues;

18.2. in the "Classification code group/Classification code" column the budget revenue classification codes shall be shown in compliance with the regulatory enactments in the field of budget classification;

18.3. in the "Name of indicator" column the classification code names shall be shown in compliance with the regulatory enactments in the field of budget classification and the names of additional rows;

18.4. in the "Implementation from the beginning of the year" column the implementation of the local government budget shall be indicated in accordance with local government accountancy operating records; and

18.5. in the "Monthly implementation of the report" column the implementation of the reporting period shall be indicated. Data shall be calculated as the difference between the data of the reporting period "Implementation from the beginning of the year" column and the previous reporting period "Implementation from the beginning of the year" column.

V. Closing Provisions

19. Cabinet Regulation No. 1071 of 22 September 2009, Regulations Regarding the Content and Procedures for the Preparation and Submission of Monthly Reports (Latvijas Vēstnesis, 2009, No. 153), is repealed.

20. A monthly report regarding December 2010 shall be submitted in accordance with Cabinet Regulation No. 1071 of 22 September 2009, Regulations Regarding the Content and Procedures for the Preparation and Submission of Monthly Reports.

21. This Regulation shall come into force on 1 January 2011.

Prime Minister V. Dombrovskis

Minister for Finance E. Repše

 

Annex 1
Cabinet Regulation No. 776
17 August 2010

Justification for the collection of data - Section 30, Paragraphs six and eight of the Law On Budget and Financial Management gives the right to request these data

Form No. 1

Report Regarding Budget Implementation

 

CODES

Name of the ministry, State central institution, local government  
Name of the institution  
Reporting year  
Reporting month  
Budget type  

(in lats)

Classification code

Name of the indicator

Annual plan

Implementation from the beginning of the year

Implementation % against the annual plan (2. / 1.)

Implementation of the reporting month

A

B

1

2

3

4

  TOTAL REVENUE        
xx.x.x.x. Name of the classification code        
xx.x.x.x. Name of the classification code        
  TOTAL EXPENDITURES        
  Expenditures according to functional categories        
xx.000 Name of the classification code        
xx.000 Name of the classification code        
  Expenditures according to economic categories        
xxxx Name of the classification code        
xxxx Name of the classification code        
  Surplus (+) or deficit (-) of revenue        
  Financing        
F xx 0x 00 00 Name of the classification code        
F xx 0x 00 00 Name of the classification code        

Statement Regarding Surplus of Funds and Investments

Classification code

Name of the indicator

Implementation from the beginning of the year

F xx 0x 00 00 Surplus of funds and investments at the beginning of the year  
F xx 0x 00 00 Surplus of funds and investments at the end of the period  

Minister for Finance E. Repše

 

Annex 2
Cabinet Regulation No. 776
17 August 2010

Justification for the collection of data - Section 30, Paragraphs six and eight of the Law On Budget and Financial Management gives the right to request these data

Form No.5-PIN

Report Regarding Personal Income Tax

 

CODES

Name of the local government  
Reporting year  
Reporting month  

(in lats)

Classification code group/Classification code

Name of the indicator

Implementation from the beginning of the year

Implementation of the reporting month

A

B

1

2

1.1. Name of Classification Code Group    
xx.x.x.x. Name of the classification code    

IEKP

Received in the local government    

ATM

Repayment of personal tax    

PPPD

Transferred into the State budget by the last day of the reporting period    

PIEP

transferred in the reporting period regarding the previous financial year    

ATLI

including surplus that shall be transferred into the State budget but is not transferred in the reporting period    

Minister for Finance E. Repše

 

Annex 3
Cabinet Regulation No. 776
17 August 2010

Justification for the collection of data - Section 30, Paragraphs six and eight of the Law On Budget and Financial Management gives the right to request these data

Form No.2 LOAN

Report Regarding Loans

 

CODES

Name of the ministry, State central institution, local government  
Name of the institution  
Reporting year  
Reporting month  

(in lats)

Code

Lender

Institutional Sector Classification Code

Purpose

Date of signing

Time period for repayment

% rate

Description of currency

Amount of loan

Debt at the beginning of the reporting year

Transactions

Other reduction/increase, which is not a transaction (-,+)

Exchange rate changes (+,-)

Debt at the end of the reporting period (2. + 3. + 5. + 7. + 9.)

Expenditures of loan servicing from the beginning of the year

Unpaid section of loan at the end of the reporting period

Section of loan to be repaid by the end of the reporting year

increase (+)

reduction (%) (-)

from the beginning of the year

in the reporting period.

from the beginning of the year

in the reporting period.

from the beginning of the year

in the reporting period.

from the beginning of the year

in the reporting period.

A

B

C

D

E

F

G

H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

 

TOTAL

                           

Explanations regarding the data indicated in Columns 7 and 8 "Other reduction/increase, which is not a transaction (-,+)"

Code

Description of transaction

From the beginning of the year

During the reporting period

FILE Receipt of financial lease    
EXTI Extinguishing of the loan from the State budget funds    
REIN Reinvestments to the World Bank credit    
INC Increase to the principal amount of the loan, if in accordance with the agreement invoices are settled instead of money being disbursed    
RED Reduction in the principal amount of the loan, if repayment is performed by another institution in accordance with the agreement    
BETWEEN ...................................................... Received/transferred between institutions    
[CONCERNING] ............................................. /a detailed description of each transaction/    
  Total    

Statement

DFI Derivative financial instruments for the restriction of risk in the debt portfolio

x

x

x

in lats

                           
ODFI Other derivative financial instruments

x

x

x

in lats

                           
MVDFI Market value of the derivative financial instruments

x

x

x

in lats

                           

Minister for Finance E. Repše

 

Annex 4
Cabinet Regulation No. 776
17 August 2010

Justification for the collection of data - Section 30, Paragraphs six and eight of the Law On Budget and Financial Management gives the right to request these data

Form No.3-GUAR

Report Regarding Guarantees

 

CODES

Name of the ministry, State central institution, local government  
Name of the institution  
Reporting year  
Reporting month  

(in lats)

Accounting account

Lender

Classification code of the institutional sector

Purpose

Borrower

Date of signing

Time period for repayment

Description of currency

Amount of guarantee

Guaranteed amount of loan

Unpaid amount for which the time period for repayment has not set in (at the beginning of the reporting year)

Transactions

Other reduction/increase, which is not a transaction (-,+)

Exchange rate changes (+,-)

Unpaid amount for which the time period for repayment has not set in (at the end of the reporting period) (3. + 4. + 6. + 8. + 10.)

Section of guarantee to be repaid by the end of the accounting year

increase (+)

reduction (%) (-)

from the beginning of the year

in the reporting period.

from the beginning of the year

in the reporting period.

from the beginning of the year

in the reporting period.

from the beginning of the year

in the reporting period.

A

B

C

D

E

F

G

H

1

2

3

4

5

6

7

8

9

10

11

12

13

  TOTAL                          

Minister for Finance E. Repše

 

Annex 5
Cabinet Regulation No. 776
17 August 2010

Justification for the collection of data - Section 30, Paragraphs six and eight of the Law On Budget and Financial Management gives the right to request these data

Form No.4-LIA

Report Regarding Amount of Liabilities

 

CODES

Name of the local government  
Name of the institution  
Reporting year  
Reporting month  

(in lats)

Code/Accounting account

Lender

Institutional Sector Classification Code

Purpose

Date of entering into the agreement

Amount of liability

n

n + 1

n + 2

n + 3

n + 4

n + 5

n + 6

in subsequent years

in total
(1. + 2. + 3. + 4. + 5.+ 6. + 7. + 8.)

A

B

C

D

E

1

2

3

4

5

6

7

8

9

Loans
                           
                           
                           
                           
TOTAL

x

x

x

                 
Guarantees
                           
                           
                           
                           
TOTAL

x

x

x

                 
Other long-term liabilities

x

x

x

                 
Liabilities in total                  
Level of liabilities as a % of the revenue of the basic budget                  
Revenue of the basic budget without earmarked grants or deposits
into the local government equalisation fund in the financial year
 

Minister for Finance E. Repše

 


Translation © 2011 Valsts valodas centrs (State Language Centre)

 
Document information
Title: Mēneša pārskatu sagatavošanas un iesniegšanas kārtība Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 776Adoption: 17.08.2010.Entry into force: 01.01.2011.Publication: Latvijas Vēstnesis, 131, 19.08.2010.
Language:
LVEN
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