| Intagible assets |
| 111000 | Research and development costs |
| 112000 | Concessions, patents, licences, know-how |
| 113000 | Other intangible investments |
| 114000 | Goodwill |
| 118100 | Advances for research and development costs |
| 118200 | Advances for concessions, patents |
| 118300 | Advances for software licences |
| 118400 | Advances for trademarks |
| 118500 | Advances for other intangible investments |
| 119100 | Amortization of research and development costs |
| 119200 | Amortization of concessions and patents |
| 119300 | Amortization of software licences |
| 119400 | Amortization of trademarks |
| 119500 | Amortization of other intangible investments |
| Plant & equipment |
| 121100 | Land |
| 121200 | Buildings and structures |
| 122100 | Leasehold improvements |
| 123100 | Technological equipment |
| 123200 | Machinery |
| 124110 | Passanger vehicles |
| 124120 | Trucks |
| 124130 | Other vehicles |
| 124210 | IT hardware |
| 124310 | Other fixed assets |
| 125100 | Assets under construction |
| 128100 | Advances for fixed assets, LV |
| 129100 | Depreciation of buildings and structures |
| 129200 | Depreciation of technological equipment and machinery |
| 129300 | Depreciation of other fixed assets |
| Long-term investment |
| 131000 | Investment property |
| Biological assets |
| 141000 | Biological assets |
| Long-term financial investments |
| 151100 | Shares in affiliated entities |
| 152100 | Loans to affiliated entities |
| 153100 | Shares in associated companies |
| 154100 | Loans to associated companies |
| 155100 | Other securities |
| 156100 | Other l/t loans and debtors |
| 157100 | Own shares |
| 158100 | Loans to shareholders and board |
| Supplies |
| 211000 | Consumables costs |
| 211900 | Amount written off (-) |
| 212000 | Work in progress costs |
| 213000 | Goods purchased for resale costs |
| 214000 | Contracts in progress costs |
| 219000 | Prepayments for goods LR residents |
| 219200 | Prepayments for goods LR non residents |
| Short-term debt |
| 231100 | Trade debtors, LV |
| 231200 | Trade debtors, EU |
| 231300 | Trade debtors, non-EU |
| 232100 | Receivables from affiliated entities |
| 233100 | Receivables from associated companies |
| 234110 | Advances for services |
| 234210 | Other receivables – overpayments |
| 234310 | Other receivables – deposits |
| 234411 | Advances |
| 234451 | Business trip expenses |
| 234510 | Overpaid tax VAT |
| 234520 | Overpaid tax CIT |
| 234530 | Overpaid tax PIT |
| 234540 | Overpaid tax NSIC |
| 234910 | Bad and doubtful debts |
| 236100 | S/t loans to shareholders and board |
| Prepaid expenses |
| 241000 | Insurance |
| 241010 | Formation costs and capital increase |
| 241020 | Accrued leasing % within year |
| 241030 | The rest differed costs (within year) |
| 241040 | Represent costs (saving account) |
| Monetary instruments |
| 261000 | Cash Equivalent - LVL |
| 262000 | Accounts in banks - LVL |
| 262010 | Accounts in banks - LVL (Card) |
| 262100 | Accounts in banks - USD |
| 262200 | Accounts in banks - EUR |
| Share capital |
| 311000 | Share capital |
| 321000 | Share premium |
| Reserves |
| 331000 | Long-term revaluation reserve |
| 351000 | Statutory reserves |
| 352000 | Reserves for own shares |
| 353000 | Reserves as per articles of association |
| 354000 | Other reserves |
| Retained earnings |
| 361000 | Profit or loss brought forward |
| 362000 | Profit or loss for the financial year |
| Provisions |
| 411000 | Provisions for pensions and similar liabilities |
| 421000 | Provisions for taxes |
| 431000 | Other provisions |
| Long term creditors |
| 501110 | Bonds |
| 501210 | Long term convertible loans |
| 501311 | Long term loan from bank |
| 504111 | Long term leasing liabilities |
| 501491 | Other long term loans |
| 502100 | Long term advances received |
| 502500 | Long term advances received, construction services |
| 503100 | Long term trade payables |
| 505100 | Payables to affiliated entities |
| 506100 | Payables to associated companies |
| 507100 | CIT |
| 507200 | Deferred tax |
| 508100 | Other long term creditors |
| 508200 | Deferred revenues |
| 508300 | Unpaid dividends |
| | Short term creditors |
| 514110 | Leasing company |
| 514910 | Other short term loans |
| 521100 | Advances received |
| 522100 | Received overpayments |
| 523100 | Received deposits |
| 531100 | Trade payables |
| 551000 | Payables to affiliated entities |
| 561000 | Payables to associated companies |
| 571100 | Payable CIT |
| 571200 | Accrued CIT |
| 572100 | VAT |
| 575100 | PIT |
| 576100 | NSIC |
| 577110 | Other taxes |
| 581000 | Calculated salaries |
| 581100 | Deposited salary |
| 581200 | Alimonies |
| 581210 | Deductions based on court decision |
| 581220 | Other deductions |
| 581900 | Other s/t creditors |
| 582100 | Deferred revenues |
| 583100 | Unpaid dividends |
| | Accrued liabilities |
| 584210 | Accrued vacations – salaries |
| 584220 | Accrued vacations – NSIC |
| | Deffered income |
| 591000 | Deferred income within a year |
| Sales revenues |
| 61100 | From sales of goods (LR resident) |
| 61102 | From sales of goods (LR non-resident) |
| 61111 | From sales of rent (LR rezident) |
| 61112 | From sales of services (LR non-rezident) |
| 61118 | Reduced price the goods |
| 61190 | Refunded goods |
| 63100 | Commissions |
| 64200 | Discounts granted |
| 65300 | Long term assets realisation |
| 65400 | Current assets realisation |
| 65500 | Long term assets rent |
| Cost of goods purchased |
| 711100 | Raw materials |
| 711900 | Other materials |
| 712100 | Costs of purchases and delivery |
| 712200 | Repair of vehicles |
| 712300 | Other transport expenses |
| 713100 | Received discounts |
| 714100 | Packaging expenses |
| 715000 | Customs and import duties |
| 717000 | Other external services |
| Administrative and household expences |
| 721100 | Salaries in production |
| 721200 | Accrued vacations in production |
| 721300 | Fringe benefits in production |
| 721200 | Accrued vacations in production |
| 724000 | The rest cost for employee |
| 731100 | Social security costs |
| 733400 | Social secuurity costs (Bankrotnij fond) |
| 741000 | Depreciation of intangible assets |
| 742100 | Depreciation of tangible assets |
| 744000 | Provisions for bad and doubtful debts |
| 744300 | Stock written-off |
| 744400 | Office articles |
| 754100 | Insurance of assets |
| 754200 | Insurance of the goods |
| 754400 | Insurance of vehicles |
| 755000 | Other taxes and dues |
| 756000 | Tranings expenses |
| 757000 | Travelling costs |
| 757100 | Travelling LV |
| 757200 | Daily allowances |
| 757300 | Hotel |
| 765000 | Advertisements. Advertising. Promotion |
| 767000 | Marketigas |
| 769000 | Other selling costs |
| 771300 | Telephones. Fixed lines |
| 771400 | Post |
| 771500 | Mobile phones |
| 771600 | Internet |
| 772000 | Rents and rental sharges |
| 772100 | Maintenance and repair |
| 772200 | Offic security |
| 772500 | Household goods |
| 772710 | Remunerations costs |
| 772720 | Service assets |
| 773000 | Consultacion |
| 774000 | Auditor. Consultation |
| 775000 | Bank service |
| 776000 | Fuel cost |
| 776100 | Lease of vehicles |
| 776300 | Administration expenses |
| 776500 | Repair/maintenance of vehicles |
| 776600 | Stamp duties of vehicles |
| 777000 | Miscellaneous operating charges |
| 777010 | Insurance of employees |
| 778100 | Represent costs (60%) |
| 778200 | Represent costs (40%) |
| Receivables and cost from financial activities |
| 812000 | Income from term deposits |
| 815000 | Positive influence from revaluation of currency owned |
| 816000 | Penalties from costumers for delay in payments of trade debts |
| 817000 | Positive influence on currency sales |
| 819000 | Other income |
| 822000 | Paid interests |
| 822900 | Leasing interests |
| 825000 | Negative influence from revaluation of currency owned |
| 826000 | Paid penalty |
| 827000 | Negative influence on currency sales |
| 829000 | Other financial charges |
| 831000 | Extroardinary income |
| 841000 | Extroardinary charges |
| 861000 | Profit or loss |
| Use of profit |
| 871000 | Use of profit |
| 871100 | Profil brought forward from the previous year |
| 871120 | Transfers from reserves |
| 871130 | Loss to be carried forward |
| 871140 | Shareholders contribution in respect of losses |
| 871160 | Other appropriations |
| 871200 | Losses brought forward from the previous year |
| 871210 | Transfers to the legal reserves |
| 871220 | Transfers to other reserves |
| 871230 | Profit to be carried forward |
| 871240 | Dividends |
| 871250 | Directors entitlements |
| Taxes from profit |
| 881000 | Direct taxes and dues |
| 881100 | State income taxes on the results of the current year |
| 881110 | State income taxes on the results of prior year |
| 881140 | Transfer to the postponed taxes |
| 881300 | Indirect taxes and dues |
| 883100 | Property tax on land |
| 883200 | Property on buildings and structures |
