Phone: +371 26320041
E-mail: info@fiin.lv

Chart of accounts

Account. Account name

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