| 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 |