Regulation on Compiling and Submitting Statistical Data on Foreign Assets and Liabilities (1-MB)

K. VALDEMĀRA IELA 2A, RIGA, LV-1050, LATVIA. TELEPHONE +371 67022300, E-MAIL INFO@BANK.LV, WWW.BANK.LV This translation is provided by Latvijas Banka for information purposes only. The original document is in Latvian. 12 September 2022 Regulation No 213 Riga Regulation on Compiling and Submitting the Statistical Data on Foreign Assets and Liabilities (1-MB) Issued pursuant to Paragraph two of Section 63 of the Law on Latvijas Banka I. General Provisions

1. The Regulation establishes: 1.1. the requirements and procedure pursuant to which commercial companies registered in Latvia and Latvian branches of commercial companies registered in foreign countries that hold foreign assets and liabilities (hereinafter referred to as the "reporting agent") compile and submit the statistical data on foreign assets and liabilities (hereinafter referred to as the "statistical data") to Latvijas Banka; 1.2. the deadlines for submitting the statistical data; 1.3. the duration for storing the statistical data.
2. The terms used in the Regulation: 2.1. foreign assets and liabilities – direct investments and other foreign assets and liabilities as well as interest and dividends calculated in relation to direct investments and other foreign assets and liabilities; 2.2. foreign country – a country other than Latvia; 2.3. foreign fellow enterprise – a non-resident that is classified in the same direct investment group as the reporting agent and that is not the reporting agent's direct investor or the direct investment enterprise; 2.4. non-residents – all institutional units registered in foreign countries and natural persons whose households are located outside Latvia or who are staying in Latvia for less than one year (except students), as well as foreign diplomatic and consular representative offices, representative offices of international organisations and other representative offices in Latvia; 2.5. residents – all institutional units, including the foreign ones, registered and operating in Latvia, and natural persons whose households are located in Latvia and who do not leave Latvia for more than one year (except students), as well as Latvian diplomatic, consular and other representative offices in foreign countries;

2 2.6. direct investor – a non-resident having directly or indirectly (through subsidiaries or associated companies) acquired a holding covering 10% and more of the reporting agent's equity capital as well as a non-resident where its registered branch in Latvia is the reporting agent; 2.7. direct investments – the reporting agent's foreign assets and liabilities vis-à-vis a direct investor, a direct investment enterprise or a foreign fellow enterprise; 2.8. direct investment enterprise – a non-resident in which the reporting agent has directly or indirectly (through subsidiaries or associated companies) acquired a holding covering 10% and more of the equity capital as well as a branch of the reporting agent in a foreign country. 3. The statistical data are necessary for the performance of Latvijas Banka's tasks, including the task of compiling the balance of payments, the international investment position, direct investment statistics and external debt statistics in compliance with international standards and the requirements of the legal acts of the European Union, including those of the European Central Bank. 4. Latvijas Banka may transfer the statistical data to the institutions referred to in Paragraphs two and three of Section 71 of the Law on Latvijas Banka subject to the requirements stipulated therein. 5. Latvijas Banka stores the statistical data for an unlimited duration. 6. The Regulation shall not apply to the reporting agent obliged to compile and submit the statistical data to Latvijas Banka pursuant to Latvijas Banka's regulation governing the requirements and procedure for compiling and submitting the statistical data on the financial position (1-FP). II. General Requirements and Procedure for Compiling and Submitting the Statistical Data and the Submission Deadlines 7. The reporting agent shall compile the statistical data for each reporting quarter in compliance with the Appendix "Quarterly Report on Foreign Assets and Liabilities (1- MB)" (hereinafter referred to as the "Report") to the Regulation and submit them to Latvijas Banka by the 25th date of the calendar month following the end of the respective reporting quarter. 8. The statistical data shall be submitted to Latvijas Banka electronically via the non-bank statistics system in accordance with Latvijas Banka's regulation governing electronic information exchange with Latvijas Banka or in paper-based form. 9. When submitting the statistical data, the following general principles shall be observed: 9.1. amounts shall be disclosed in whole euro at the values indicated in the reporting agent's balance sheet and profit or loss statement, whereas the proportional shares shall be disclosed in whole percentages; 9.2. the country code shall be disclosed in accordance with the international standard ISO 3166 "Codes for the representation of names of countries and their subdivisions". The code of an international organisation shall be disclosed in accordance with the list of codes and sectors for international organisations maintained by Latvijas Banka.

3 III. Requirements and Procedure for Compiling the Report 10. Assets and liabilities whose original maturity is over one year shall be disclosed as long-term assets and liabilities, whereas those with the original maturity of up to one year inclusive shall be disclosed as short-term assets and liabilities. 11. Non-residents other than the direct investors, foreign fellow enterprises and direct investment enterprises of the reporting agent shall be disclosed as other non-residents. 12. The value of the reporting agent's investment in the equity capital of a direct investment enterprise shall be disclosed at the value of the direct investment enterprise's equity capital, taking into account the share of the respective investment in the equity capital of a direct investment enterprise. 13. Information about each investor shall be disclosed separately under the item "Share capital" of the Report's Section 1.1 "Equity capital". 14. Where the reporting agent compiles consolidated accounts every reporting quarter, consolidated values shall be disclosed under the items "Reserves", "Retained earnings of previous years" and "Retained earnings of the reporting year (from the beginning of the year)" of the Report's Section 1.1 "Equity capital". 15. Where the reporting agent does not have information about the actual retained earnings for the reporting year at the moment of compiling the statistical data, preliminary data shall be disclosed under the item "Retained earnings of the reporting year (from the beginning of the year)" of the Report's Section 1.1 "Equity capital". 16. Information about each direct investment enterprise shall be disclosed separately and preserving the same sequence in the Report's Section 4.1 "Information on the direct investment enterprise", Section 4.2 "Information on the retained earnings of the previous year" and under the item "Holding in the equity capital of the direct investment enterprise (if negative, mark with a "–")" of Section 4.3 "Assets". 17. Where the reporting agent compiles consolidated accounts, consolidated values shall be disclosed in the Report's Section 4.2 "Information on the retained earnings of the previous year" and under the item "Holding in the equity capital of the direct investment enterprise (if negative, mark with a "–")" of Section 4.3 "Assets". 18. Interest calculated in the reporting quarter shall be disclosed in the Report's Column 7 "Interest calculated in the reporting quarter", excluding items "Holding in the equity capital of the direct investor (less than 10%)", "Holding in the equity capital of the foreign fellow enterprise (less than 10%)", "Holding in the equity capital of the direct investment enterprise (if negative, mark with a "–")", "Holdings in the equity capital of other non￾resident enterprises – shares (less than 10%)" and "Holdings in the equity capital of other non-resident enterprises – other equity (less than 10%)". Dividends of the direct investor, foreign fellow enterprise, direct investment enterprise and other non-resident calculated in the reporting quarter shall be disclosed under the above items. IV. Final Provisions 19. Latvijas Banka's Regulation No 110 "Regulation on Compiling the "Quarterly Report on Foreign Assets and Liabilities (1-MB)"" of 11 July 2013 (Latvijas Vēstnesis, 2013, No 152, 2017, No 186, 2021, No 109) shall be deemed invalid.

4 20. In respect of the statistical data for the fourth quarter of 2022, Latvijas Banka's Regulation No 110 "Regulation on Compiling the "Quarterly Report on Foreign Assets and Liabilities (1-MB)"" of 11 July 2013 shall apply. The statistical data referred to in this Paragraph shall be submitted to Latvijas Banka by 25 January 2023. 21. The Regulation shall take effect on 1 January 2023. Governor of Latvijas Banka Mārtiņš Kazāks

5 Appendix to Latvijas Banka's Regulation No 213 of 12 September 2022 Quarterly Report on Foreign Assets and Liabilities (1-MB) _________ quarter of 20___ Please, indicate the financial year if not from 1 January to 31 December from _____ _____ 20_____ to _____ _____ 20_____. Name of the reporting agent Registration number

1. INFORMATION ON THE REPORTING AGENT 1.1. EQUITY CAPITAL Item Line code At the end of the previous quarter Changes in the reporting quarter (if negative, mark with the sign "–") At the end of the reporting quarter Changes due to (1+2+3) transactions Other changes A B 1 2 3 4 Share capital 1010 Shares (other equity) directly owned by the direct investor (over 10%) 1011 Non￾resident's country code 101 Shares (other equity) owned by the foreign fellow enterprise (less than 10%) 1012 Non￾resident's country code 102 Shares (other equity) owned by the direct investment enterprise (less than 10%) 1013 Non￾resident's country code 103 Shares (other equity) owned by other non-resident (less than 10%) 1014 Non￾resident's country code 104 Share premium 1020 x x Revaluation reserve for long-term investments 1030 x x Reserves 1040 x x Retained earnings of previous years 1050 x x Retained earnings of the reporting year (from the beginning of the year) 1060 x x 1.2. DIVIDENDS Item Line code Reporting quarter A B 1 Dividends calculated by the reporting agent 1080 1.3. INFORMATION FROM THE PROFIT OR LOSS STATEMENT (to be disclosed in the Report for the second quarter) Item Line code Previous year A B 1 Profit or loss from write-offs, revaluation and disposal of long-term assets, exchange rate fluctuations, provisioning (including for tax payments) 1090

6 2. DIRECT INVESTMENTS IN LATVIA INFORMATION ABOUT THE REPORTING AGENT'S FOREIGN ASSETS AND LIABILITIES VIS-Á-VIS THE DIRECT INVESTOR 2.1. ASSETS Item Line code At the end of the previous quarter Changes in the reporting quarter (if negative, mark with the sign "–") At the end of the reporting quarter (1+2+3+ +4+5) Interest calculated in the reporting quarter Changes due to transactions Price changes Changes due to exchange rate fluctuations Other changes A B 1 2 3 4 5 6 7 Holding in the equity capital of the direct investor (less than 10%) 2010 Non￾resident's country code 201 Debt securities issued by the direct investor 2020 Non￾resident's country code 202 Long-term (based on original maturity) loans (including financial leases) to the direct investor 2030 x Non￾resident's country code 203 x 203 x 203 x 203 x Short-term (based on original maturity) loans (including financial leases) to the direct investor 2040 x Non￾resident's country code 204 x 204 x 204 x 204 x Advance payments to the direct investor for goods (including fixed assets) and services 2050 x Non￾resident's country code 205 x 205 x 205 x 205 x Debts of the purchaser and customer (direct investor) 2060 x Non￾resident's country code 206 x 206 x 206 x 206 x Direct investor's share not paid in the reporting agent's share capital 2070 x x Non￾resident's country code 207 x x 207 x x 207 x x 207 x x Other assets related to the direct investor 2080 x Non￾resident's country code 208 x 208 x 208 x 208 x

7 2.2. LIABILITIES Item Line code At the end of the previous quarter Changes in the reporting quarter (if negative, mark with the sign "–") At the end of the reporting quarter (1+2+3+ +4+5) Interest calculated in the reporting quarter Changes due to transactio ns Price changes Changes due to exchange rate fluctuation s Other changes A B 1 2 3 4 5 6 7 Debt securities issued by the reporting agent and owned by the direct investor 2090 Non￾resident's country code 209 Long-term (based on original maturity) loans received from the direct investor, including financial lease 2110 x Non￾resident's country code 211 x 211 x 211 x 211 x Short-term (based on original maturity) loans received from the direct investor, including financial lease 2120 x Non￾resident's country code 212 x 212 x 212 x 212 x Advance payments received from the purchaser (direct investor) 2130 x Non￾resident's country code 213 x 213 x 213 x 213 x Debts to supplier and contractor (direct investor) 2140 x Non￾resident's country code 214 x 214 x 214 x 214 x Other liabilities to the direct investor 2150 x Non￾resident's country code 215 x 215 x 215 x 215 x

8 3. FOREIGN FELLOW ENTERPRISES INFORMATION ABOUT THE REPORTING AGENT'S FOREIGN ASSETS AND LIABILITIES VIS-Á-VIS FOREIGN FELLOW ENTERPRISES 3.1. ASSETS Item Line code At the end of the previous quarter Changes in the reporting quarter (if negative, mark with the sign "–") At the end of the reporting quarter (1+2+3+ 4+5) Interest calculated in the reporting quarter Changes due to transactio ns Price changes Changes due to exchange rate fluctuation s Other changes A B 1 2 3 4 5 6 7 Holding in the equity capital of the foreign fellow enterprise (less than 10%) 3010 Non￾resident's country code 301 Debt securities issued by the foreign fellow enterprise 3020 Non￾resident's country code 302 Long-term (based on original maturity) loans (including financial leases) to the foreign fellow enterprise 3030 x Non￾resident's country code 303 x 303 x 303 x 303 x 303 x Short-term (based on original maturity) loans (including financial leases) to the foreign fellow enterprise 3040 x Non￾resident's country code 304 x 304 x 304 x 304 x 304 x Advance payments to the foreign fellow enterprise for goods (including fixed assets) and services 3050 x Non￾resident's country code 305 x 305 x 305 x 305 x 305 x Debts of the purchaser and customer (foreign fellow enterprise) 3060 x Non￾resident's country code 306 x 306 x 306 x 306 x 306 x Other assets related to the foreign fellow enterprise 3070 x Non￾resident's country code 307 x 307 x 307 x 307 x 307 x

9 3.2. LIABILITIES Item Line code At the end of the previous quarter Changes in the reporting quarter (if negative, mark with the sign "–") At the end of the reporting quarter (1+2+3+ 4+5) Interest calculated in the reporting quarter Changes due to transaction s Price changes Changes due to exchange rate fluctuation s Other changes A B 1 2 3 4 5 6 7 Debt securities issued by the reporting agent and owned by the foreign fellow enterprise 3080 Non￾resident's country code 308 Long-term (based on original maturity) loans received from the foreign fellow enterprise, including financial lease 3090 x Non￾resident's country code 309 x 309 x 309 x 309 x 309 x Short-term (based on original maturity) loans received from the foreign fellow enterprise, including financial lease 3110 x Non￾resident's country code 311 x 311 x 311 x 311 x 311 x Advance payments received from the purchaser (foreign fellow enterprise) 3120 x Non￾resident's country code 312 x 312 x 312 x 312 x 312 x Debts to supplier and contractor (foreign fellow enterprise) 3130 x Non￾resident's country code 313 x 313 x 313 x 313 x 313 x Other liabilities to the foreign fellow enterprise 3140 x Non￾resident's country code 314 x 314 x 314 x 314 x 314 x

10 4. DIRECT INVESTMENTS ABROAD INFORMATION ABOUT THE REPORTING AGENT'S FOREIGN ASSETS AND LIABILITIES VIS-Á-VIS THE DIRECT INVESTMENT ENTERPRISE IN A FOREIGN COUNTRY 4.1. INFORMATION ABOUT THE DIRECT INVESTMENT ENTERPRISE Item Line code Proportional share (%) Listed shares Unlisted shares Other equity A B 1 2 3 Direct holding of the reporting agent in the equity capital of the direct investment enterprise at the end of the reporting period (more than 10%) Non￾resident's country code (1) 401 (2) 401 (3) 401 (4) 401 (5) 401 4.2. INFORMATION ON THE RETAINED EARNINGS OF THE PREVIOUS YEAR Retained earnings or loss (–) for the previous year of the direct investment enterprise Line code To be filled in when compiling the Report for the second quarter A B 1 Non￾resident's country code (1) 402 (2) 402 (3) 402 (4) 402 (5) 402 4.3. ASSETS Item Line code At the end of the previous quarter Changes in the reporting quarter (if negative, mark with the sign "–") At the end of the reporting quarter (1+2+3+ +4+5) Interest calculated in the reporting quarter Changes due to transactions Price changes Changes due to exchange rate fluctuations Other changes A B 1 2 3 4 5 6 7 Holding in the equity capital of the direct investment enterprise (if negative, mark with a "–") 4030 Non￾resident's country code (1) 403 (2) 403 (3) 403 (4) 403 (5) 403 Debt securities issued by the direct investment enterprise 4040 Non￾resident's country code 404 Long-term (based on original maturity) loans (including financial leases) to the direct investment enterprise 4050 x Non￾resident's country code 405 x 405 x 405 x Short-term (based on original maturity) loans (including financial leases) to the direct investment enterprise 4060 x Non￾resident's country code 406 x 406 x 406 x

11 (4.3. ASSETS; continued) Item Line code At the end of the previous quarter Changes in the reporting quarter (if negative, mark with the sign "–") At the end of the reporting quarter (1+2+3+ 4+5) Interest calculated in the reporting quarter Changes due to transactions Price changes Changes due to exchange rate fluctuations Other changes A B 1 2 3 4 5 6 7 Advance payments to the direct investment enterprise for goods (including fixed assets) and services 4070 x Non￾resident's country code 407 x 407 x 407 x Debts of the purchaser and customer (direct investment enterprise) 4080 x Non￾resident's country code 408 x 408 x 408 x Other assets related to the direct investment enterprise 4090 x Non￾resident's country code 409 x 409 x 409 x 4.4. LIABILITIES Item Line code At the end of the previous quarter Changes in the reporting quarter (if negative, mark with the sign "–") At the end of the reporting quarter (1+2+3+ +4+5) Interest calculated in the reporting quarter Changes due to transactions Price changes Changes due to exchange rate fluctuations Other changes A B 1 2 3 4 5 6 7 Debt securities issued by the reporting agent and owned by the direct investment enterprise 4110 Non￾resident's country code 411 Long-term (based on original maturity) loans received from the direct investment enterprise, including financial lease 4120 x Non￾resident's country code 412 x 412 x 412 x Short-term (based on original maturity) loans received from the direct investment enterprise, including financial lease 4130 x Non￾resident's country code 413 x 413 x 413 x Advance payments received from the purchaser (direct investment enterprise) 4140 x Non￾resident's country code 414 x 414 x 414 x Debts to supplier and contractor (direct investment enterprise) 4150 x Non￾resident's country code 415 x 415 x 415 x Other liabilities to the direct investment enterprise 4160 x Non￾resident's country code 416 x 416 x 416 x

12 5. OTHER FOREIGN ASSETS AND LIABILITIES INFORMATION ABOUT THE REPORTING AGENT'S FOREIGN ASSETS AND LIABILITIES VIS-Á-VIS OTHER NON-RESIDENTS 5.1. ASSETS Item Line code At the end of the previous quarter Changes in the reporting quarter (if negative, mark with the sign "–") At the end of the reporting quarter (1+2+3+ 4+5) Interest calculated in the reporting quarter Changes due to transactions Price changes Changes due to exchange rate fluctuations Other changes A B 1 2 3 4 5 6 7 Holdings in the equity capital of other non-resident enterprises – shares (less than 10%) 5010 Non￾resident's country code 501 Holdings in the equity capital of other non-resident enterprises – other equity (less than 10%) 5020 Non￾resident's country code 502 Debt securities issued by other non-residents 5030 Non￾resident's country code 503 Long-term (based on original maturity) loans (including financial leases) to other non￾residents 5040 x Non￾resident's country code 504 x 504 x 504 x Short-term (based on original maturity) loans (including financial leases) to other non￾residents 5050 x Non￾resident's country code 505 x 505 x 505 x Advance payments to other non￾residents for goods (including fixed assets) and services 5060 x Non￾resident's country code 506 x 506 x 506 x Debts of purchasers and customers (other non-residents) 5070 x Non￾resident's country code 507 x 507 x 507 x Current account balances in credit institutions registered in foreign countries 5080 x Non￾resident's country code 508 x 508 x 508 x Balances of time deposits with credit institutions registered in foreign countries 5090 x Non￾resident's country code 509 x 509 x 509 x Vault cash of the reporting agent in foreign currency 5110 x Other assets related to other non￾residents 5120 x Non￾resident's country code 512 x 512 x 512 x

13 5.2. LIABILITIES Item Line code At the end of the previous quarter Changes in the reporting quarter (if negative, mark with the sign "–") At the end of the reporting quarter (1+2+3+ +4+5) Interest calculated in the reporting quarter Changes due to transactions Price changes Changes due to exchange rate fluctuations Other changes A B 1 2 3 4 5 6 7 Debt securities issued by the reporting agent and owned by other non-residents 5130 Non￾resident's country code 513 Long-term (based on original maturity) loans received from other non-residents, including financial lease 5140 x Non￾resident's country code 514 x 514 x 514 x 514 x Short-term (based on original maturity) loans received from other non-residents, including financial lease 5150 x Non￾resident's country code 515 x 515 x 515 x 515 x Advance payments received from purchasers (other non￾residents) 5160 x Non￾resident's country code 516 x 516 x 516 x 516 x Debts to suppliers and contractors (other non-residents) 5170 x Non￾resident's country code 517 x 517 x 517 x 517 x Other liabilities to other non￾residents 5180 x Non￾resident's country code 518 x 518 x 518 x 518 x Prepared by ______________________________________ Submission date __________________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks