Regulation No 218 on Compiling and Submitting Statistical Data on the Financial Position of Credit Institutions and Other Monetary Financial Institutions

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 218 Riga Regulation on Compiling and Submitting the Statistical Data on the Financial Position of Credit Institutions and Other Monetary Financial Institutions (MBP) 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 a credit institution, a credit union
   or an electronic money institution that has started issuing electronic money, a money market fund managed by an investment management company or an alternative investment fund manager (registered in a country of the European Economic Area) registered in Latvia, as well as a Latvian branch of a credit institution or a monetary financial institution registered in a foreign country (hereinafter referred to as the "reporting agent") compile and submit the statistical data on their financial position (hereinafter referred to as the "statistical data");
   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. alternative investment fund – a collective investment undertaking raising capital
   from a number of investors with the objective of investing it for the benefit of those investors pursuant to the investment policy. An alternative investment fund is not an investment fund within the meaning of the Law on Investment Management Companies;
   2.2. insurance corporation – a financial corporation that is mainly engaged in financial
   intermediation as a consequence of the pooling of risks, primarily in the form of direct insurance or reinsurance;
   2.3. foreign country – a country other than Latvia;
   2.4. central bank – an institution whose principal activity is issuing the national currency,
   preserving the internal and external value of the national currency and managing the country's international reserves or any part thereof (incl. the European Central Bank);
   2.5. central government – public institutional units, including ministries, embassies,
   representative offices, agencies, councils, educational, healthcare, law enforcement, cultural and other public institutions whose competence covers the whole economic territory of the country, except for the administration of social security funds;

2.6. central counterparty – an institutional unit that legally interposes itself between
counterparties to financial instruments traded in one or several financial markets, becoming the buyer to every seller and the seller to every buyer;
2.7. other financial intermediaries, except insurance corporations and pension funds
(hereinafter referred to as "other financial intermediaries") – financial corporations that are principally engaged in financial intermediation by incurring liabilities in forms other than currency, deposits of customers other than monetary financial institutions or investment fund shares or units, or related to insurance, pension and standardised guarantee schemes (including corporations engaged in lending (e.g. financial leasing companies, factoring companies, export/import financing companies), investment firms (including those that are non-MFI credit institutions), financial vehicle corporations, central counterparties and venture capital corporations);
2.8. non-MMF investment funds – all collective investment undertakings, excluding
money market funds, that invest in financial and/or non-financial assets to the extent that their objective is to invest capital raised from the public;
2.9. financial vehicle corporation – an institutional unit other than an MFI that has been
set up for the purpose of carrying out one or more securitisations;
2.10. financial auxiliary – a financial corporation that is primarily engaged in auxiliary
financial activities, i.e. activities that are closely related to financial intermediation but are not financial intermediation themselves, e.g. investment brokers who do not engage in financial intermediation services on their own behalf, a corporation that provides infrastructure for financial markets, an institution that supervises monetary financial institutions, financial institutions and the financial market (e.g. JSC Nasdaq Riga, Nasdaq CSD SE, insurance brokerage companies, currency exchange companies, investment management companies, head offices whose subsidiaries or most of the subsidiaries are financial corporations, as well as private pension funds, excluding pension plans);
2.11. pension funds – financial corporations that insure social risk of their members by
pooling and investing voluntary contributions made by members themselves or for their benefit to provide such members with extra old age or disability pension capital. In Latvia, this sector comprises pension plans and state-funded pension schemes. Private pension funds, excluding pension plans, are classified in the financial auxiliaries sector;
2.12. captive financial institutions and money lenders – financial institutions that are
neither engaged in financial intermediation nor in providing financial auxiliary services, and where most of their assets and liabilities are not transacted on open markets. This sector also includes holding companies that hold a controlling level of equity in a group of subsidiary corporations and whose principal activity is owning the group without providing any other services to the corporations in which this holding company holds equity i.e. they do not administer or manage other units;
2.13. household:
2.13.1. a natural person or a group of natural persons in the capacity of a consumer and a
producer of goods and a provider of non-financial services exclusively for its own final use;
2.13.2. a sole proprietor is an economic unit that is established by a natural person or a
group of natural persons, provided this natural person or group of natural persons is liable to settle the obligations of the economic unit with the whole of their property, and that organises its accounting registers in accordance with the single-entry system;

2.14. non-profit institution serving households – a separate legal entity that provides
goods and services to natural persons or groups of natural persons and that derives resources mainly from voluntary contributions in cash or kind, from payments made by the general government and from property income, e.g. a trade union, a professional or educational association, a consumer association, a political party, a church, a religious community, as well as a culture, recreation or sports club, a charity, support or aid organisation;
2.15. monetary financial institution (hereinafter referred to as the "MFI") – a central bank,
credit institution (excluding non-MFI credit institutions), credit union, money market fund and other financial institution whose business is to receive deposits or close substitutes for deposits from customers other than MFIs and, on their own account, to grant loans and invest in securities, as well as an electronic money institution whose core business is issuing of electronic money. In Latvia, MFIs are Latvijas Banka, credit institutions registered in Latvia (excluding non-MFI credit institutions), credit unions, electronic money institutions that have started issuing electronic money, money market funds managed by investment management companies registered in a European Economic Area country, as well as Latvian branches of MFIs registered in foreign countries;
2.16. money market fund – an open-end investment fund meeting the following criteria:
2.16.1. the investment management company managing the fund makes investments,
preserving the fund's principal amount and ensuring a return in line with the interest rate on money market instruments, calculates the fund's net asset value and the price of its shares/units on a daily basis, as well as sells and repurchases its shares/units;
2.16.2. its investments are made in financial instruments with a residual maturity of up to
and including 2 years (for a short-term money market fund – up to and including 397 days), and time to the next interest rate reset date – up to and including 397 days;
2.16.3. the weighted average maturity of its investment portfolio is up to and including
6 months (for a short-term money market fund – up to and including 60 days) and the weighted average residual maturity is up to and including 12 months (for a short-term money market fund – up to and including 120 days);
2.17. non-financial corporation – an institutional unit whose principal activity is
producing goods and providing non-financial services, including an economic unit that is established by a natural person or a group of natural persons, provided this natural person or group of natural persons is liable to settle the obligations of the economic unit with the whole of their property, and that organises its accounting registers in accordance with the double-entry system, head offices whose subsidiaries or most of the subsidiaries are non￾financial corporations;
2.18. non-MFIs – customers other than MFIs, including the general government,
investment funds, excluding money market funds, alternative investment funds, other financial intermediaries, financial auxiliaries, captive financial institutions and money lenders, insurance corporations, pension funds, non-financial corporations, households and non-profit institutions serving households;
2.19. non-MFI credit institution – a non-MFI credit institution within the meaning of
Article 2(4) of Regulation (EU) 2021/379 of the European Central Bank of 22 January
2021 on the balance sheet items of credit institutions and of the monetary financial institutions sector (recast) (ECB/2021/2);
2.20. 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 a period of time of less than one year (excluding students), as well as MFI branches registered in foreign countries, diplomatic and consular representative offices of foreign countries, representative offices of international organisations and other representative offices in Latvia;

2.21. affiliated company – a credit institution, financial institution or non-financial
corporation that, in relation to MFI, is a subsidiary, a parent company or another subsidiary of the same parent company (hereinafter also referred to as the "affiliated MFI" where there is an affiliation relationship between the MFI and another MFI);
2.22. residents – all institutional units, including foreign ones, registered and operating in
Latvia, and natural persons whose households are located in Latvia and who do not leave Latvia for a period of time exceeding one year (except students), as well as Latvian diplomatic, consular and other representative offices in foreign countries;
2.23. associated company – a credit institution, financial institution or non-financial
corporation that is directly or indirectly (via a subsidiary) MFI-owned, where the ownership interest represents 10% and more of the share capital or the shares with voting rights, but no more than 50% of the share capital or voting rights, or where the MFI may exercise significant influence (hereinafter also referred to as the "associated MFI", where the above relationship exists between the MFI and another MFI);
2.24. social security funds – institutional units of the central and local government whose
principal activity is to provide social benefits and which fulfil the following criteria:
2.24.1. by law, certain groups of the population are obliged to participate in the social
security scheme or to pay contributions;
2.24.2. the general government is responsible for the management of the social security
fund in respect of the settlement or approval of contributions and benefits independent of its status as a supervisory body or employer. In Latvia, the State Social Insurance Agency is the social security fund;
2.25. international organisations – institutional units that are not registered as residents of
one country (e.g. the World Bank, the European Bank for Reconstruction and Development, the European Investment Bank, the European Commission, the Bank for International Settlements and the International Monetary Fund) and shall be disclosed in accordance with the List of the Sectors of International Organisations (see the section "Statistics" of Latvijas Banka's website (www.bank.lv));
2.26. general government – public institutional units that are producers of goods or
providers of services intended for individual or collective consumption free of charge or at economically insignificant prices and are primarily financed from the compulsory payments (taxes and duties) imposed on economic agents, as well as institutional units engaged in the redistribution of national income or wealth. The general government in Latvia includes the central government, local government and social security funds. The list of the institutional units is compiled by the Central Statistical Bureau of Latvia in accordance with the requirements of the European System of Accounts;
2.27. public non-financial corporation – a non-financial corporation where the
government owns more than 50% of the share capital or voting rights, or where it exercises direct or indirect control;
2.28. local government – institutional units of the local public administration, whose
competence covers only a local economic territory;
2.29. marginal lending facility – a standing facility that is offered by the Eurosystem to
the participants of the Eurosystem's monetary policy operations organised by Latvijas Banka to receive overnight loans at a pre-specified interest rate against eligible collateral from Latvijas Banka;
2.30. revolving loan – a loan having the following features:
2.30.1. the customer may use or withdraw funds from the account up to a pre-approved
credit limit without giving prior notice to the MFI;
2.30.2. the amount of the available credit may increase or decrease as funds are borrowed
or repaid;
2.30.3. the credit may be used repeatedly;
2.31. overdraft – a debit balance on a current account;

2.32. residual maturity – a period from the end date of the period for which the statistical
data are compiled up to the agreed maturity of a transaction;
2.33. debt securities issued with an original maturity of up to two years and nominal
capital guarantee below 100% – hybrid instruments that are issued by MFIs with an original maturity of up to two years and that at maturity may have contractual redemption value in the issuing currency lower than the amount originally invested due to the combination of debt and derivative components (a nominal capital guarantee of 100% relates to an arrangement of the repayment of initial capital);
2.34. long-term debt securities – debt securities issued with an original maturity of over
one year;
2.35. short-term debt securities – debt securities issued with an original maturity of up to
and including one year;
2.36. credit line – an agreement that allows a customer to take advances, during a defined
period and up to a certain limit, and repay the advances at his discretion before a previously defined date;
2.37. lending for house purchase – a loan granted to households and non-profit
institutions serving households for purchase of a house, a flat or a plot of land for personal use or rental to other persons, building or refurbishment, including loans for house purchase that are secured by residential property or other assets, mortgage loans and loans for renovation of a house or a flat that add value to the economic features of the house or the flat;
2.38. non-negotiable debt securities – debt securities that are not negotiable and cannot
be freely traded on the secondary securities market;
2.39. deposits redeemable at notice – funds that are deposited with the MFI without an
agreed maturity and may be withdrawn either subject to notifying the MFI within an agreed period of prior notice or subject to payment of a substantial penalty (e.g. savings deposits);
2.40. overnight deposits – deposits that are convertible into currency and/or transferable
on demand by cheque, banker's order, debit entry or similar means, without significant delay, restriction or penalty. Such deposits shall also include:
2.40.1. balances (interest-bearing or not) that are immediately convertible into currency
on demand or by close of business on the day following that on which the demand was made, without any significant penalty or restriction, but that are not transferable;
2.40.2. balances (interest-bearing or not) representing prepaid amounts related to a
hardware-based or software-based electronic money (e.g. prepaid cards);
2.40.3. loans to be repaid on the next business day following that on which the loan was
granted;
2.41. deposit facility – a standing facility that is offered by the Eurosystem to the
participants of the Eurosystem's monetary policy operations organised by Latvijas Banka to make an overnight deposit with Latvijas Banka at a pre-specified interest rate;
2.42. convenience credit card credit – a credit granted by the MFI to a household or non￾financial corporation as a holder of a credit card or a card with the delayed debit function
at an interest rate of 0% in the period between the payment transactions effectuated with the card during one billing cycle and the date at which the debit balances from this specific billing cycle become due;
2.43. extended credit card credit – a credit subsequent to the convenience credit card
credit, i.e. a debit amount on the card account that has not been settled when it was first possible and for which an interest rate or tiered interest rate, usually higher than 0%, is charged and for which the customer may have to make minimum instalments per month to repay the extended credit at least partially;

2.44. agreed maturity – a period of time from the first day of a transaction up to the agreed
maturity date of the transaction. Agreed maturity shall be applied to deposits and liabilities to MFIs;
2.45. consumer credit – a loan to households and non-profit institutions serving
households for purchasing consumer goods (such as household appliances and cars) and paying for services (such as medical care and travels) that are not related to gaining profit, including loans granted in compliance with the provisions of an agreement on using a current account;
2.46. other loans – loans granted for a purpose other than consumption or house purchase,
e.g. loans for business activities, education;
2.47. transferable deposits – overnight deposits that are directly transferable on demand
to make payments using payment instruments (e.g. credit transfer or direct debit), possibly also by using a card, e-money and cheques, without significant penalty or restriction. Deposits that can be used for cash withdrawal and deposits wherefrom funds can be withdrawn or transferred only through another account of the same customer are not included under the category of transferable deposits;
2.48. refinancing transactions – market operations that are offered by the Eurosystem and
conducted by Latvijas Banka in the form of auctions of reverse transactions, whereby the participants of the Eurosystem's monetary policy operations organised by Latvijas Banka are granted loans against eligible collateral;
2.49. repo transaction – an agreement on selling securities at a specified price on
condition that the same or similar securities are repurchased for the specified price at maturity of the transaction;
2.50. reverse repo transaction – an agreement on buying securities at a specified price on
condition that the same or similar securities are resold for the specified price at maturity of the transaction;
2.51. syndicated loan – single loan agreement, in which several institutions participate as
lenders;
2.52. original maturity – a period of time from the first day of a transaction (for loans) or
issue date (for debt securities) up to the agreed maturity of the transaction (for loans) or maturity date (for debt securities);
2.53. time deposit operations – market operations that are offered by the Eurosystem and
conducted by Latvijas Banka in the form of auctions, whereby deposits of agreed maturity are received from the participants of the Eurosystem's monetary policy operations organised by Latvijas Banka;
2.54. securitisation – a process of the economic transfer of exposures being securitised
(such as loans), i.e. transfer of economic benefits and risks, to a financial vehicle corporation that is established for securitisation only and that issues securities;
2.55. customer – a natural or legal person or other legal entity to whom the reporting
agent provides financial services.
3. The terms "financial derivatives", "financial assets", "financial instruments", "financial
lease", "financial liabilities", "financial assets at amortised cost", "financial assets or financial liabilities at fair value through profit or loss", "financial assets and financial liabilities at fair value through other comprehensive income" are used within the meaning of the International Accounting Standards and the International Financial Reporting Standards published by the International Accounting Standards Board and the interpretations of standards developed by the International Financial Reporting Standards Interpretations Committee.
4. The statistical data are necessary for the performance of Latvijas Banka's tasks,
including the tasks of compiling financial statistics and the balance of payments in compliance with the requirements of the legal acts of the European Union, including those

of the European Central Bank, ensuring the implementation of the monetary policy of the European Central Bank, conducting financial stability analysis and informing other institutions and the general public of the development of the MFI sector in Latvia.
5. 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.
6. Latvijas Banka stores the statistical data for an unlimited duration.
II. List of MFIs
7. Latvijas Banka establishes, maintains and updates, on a regular basis, the List of MFIs
of Latvia (hereinafter referred to as the "list") in the section "Statistics" of Latvijas Banka's website (www.bank.lv). The list is also available on the European Central Bank's website, where the European Central Bank publishes, on a regular basis, the list of MFIs of the European Union countries (see the section "Statistics" of Latvijas Banka's website (www.bank.lv)).
8. The list is maintained for statistical purposes and shall be used solely as a source of
information.
9. Taking into account the fact that investment funds and alternative investment funds
might not be legal entities in Latvia, the statistical data on the money market funds included in the list shall be provided by the respective investment management company or the alternative investment fund manager.
III. General Requirements and Procedure for Compiling and Submitting the
Statistical Data and the Submission Deadlines
10. The reporting agent shall compile the statistical data in accordance with the following
Appendices to the Regulation:
10.1. Appendix 1 "Monthly Financial Position Report" (hereinafter referred to as the
"Monthly Financial Position Report");
10.2. Appendix 2 "Appendix ABL: Breakdown of the Items of the Monthly Financial
Position Report" (hereinafter referred to as the "Appendix ABL");
10.3. Appendix 3 "Appendix B-P: Credit Card Debt, Revolving Loans and Overdrafts"
(hereinafter referred to as the "Appendix B-P");
10.4. Appendix 4 "Appendix F: Profit or Loss Statement" (hereinafter referred to as the
"Appendix F");
10.5. Appendix 5 "Appendix J: Trust Assets" (hereinafter referred to as the
"Appendix J");
10.6. Appendix 6 "Appendix K: Report on Electronic Money" (hereinafter referred to as
the "Appendix K");
10.7. Appendix 7 "Appendix M: Loans in the Breakdown by Residual Maturity and by
Interest Rate Reset Period" (hereinafter referred to as the "Appendix M");
10.8. Appendix 8 "Appendix N: Report on Share Capital" (hereinafter referred to as the
"Appendix N");
10.9. Appendix 9 "Changes in the Items of the Monthly Financial Position Report"
(hereinafter referred to as the "Explication of Changes in the Items of the Monthly Financial Position Report");
10.10. Appendix 10 "Explication of Other Assets" (hereinafter referred to as the
"Explication of Other Assets");

10.11. Appendix 11 "Explication of other liabilities" (hereinafter referred to as the
"Explication of Other Liabilities").
11. The Monthly Financial Position Report and its Appendices ABL and B-P shall be
compiled and submitted to Latvijas Banka within the following deadlines:
11.1. by credit institutions and investment management companies or alternative
investment fund managers that manage money market funds – about the positions as at the end of each calendar month, within seven business days after the end of the respective calendar month;
11.2. by credit unions – about the positions as at 31 March, 30 June, 30 September and
31 December, within four business days after the end of the respective period;
11.3. by electronic money institutions – about the positions as at 30 June and 31
December, within six business days after the end of the respective period.
12. Appendix F shall be compiled and submitted to Latvijas Banka within the following
deadlines:
12.1. by credit institutions – for a period from the beginning of the year to the end of the
respective calendar month, within seven business days after the end of the respective calendar month;
12.2. by credit unions – for a period from the beginning of the year until 31 March,
30 June, 30 September and 31 December, within four business days after the end of the respective period;
12.3. by investment management companies and alternative investment fund managers
that manage money market funds – for a period from the beginning of the year until 31 March, 30 June, 30 September and 31 December, within seven business days after the end of the respective period;
12.4. by electronic money institutions – for a period from the beginning of the year until
30 June and 31 December, within six business days after the end of the respective period.
13. Appendix J shall be compiled and submitted to Latvijas Banka within ten business
days after the end of the calendar month:
13.1. by credit institutions and investment management companies or alternative
investment fund managers that manage money market funds – about the positions as at the end of each calendar month;
13.2. by credit unions – about the positions as at 31 March, 30 June, 30 September and
31 December;
13.3. by electronic money institutions – about the positions as at 30 June and
31 December.
14. Appendix K shall be compiled by credit institutions and electronic money institutions
about the positions as at 30 June and 31 December, and submitted to Latvijas Banka within ten business days after the end of the respective period.
15. Appendix M shall be compiled and submitted to Latvijas Banka within seven business
days after the end of the respective period:
15.1. by credit institutions and investment management companies that manage money
market funds and credit unions – about the positions as at 31 March, 30 June, 30 September and 31 December;
15.2. by electronic money institutions – about the positions as at 30 June and
31 December.

16. Appendix N shall be compiled by credit institutions about the positions as at the end
    of each calendar month, and submitted to Latvijas Banka within ten business days after the end of the respective calendar month.
17. The statistical data shall be submitted electronically in accordance with Latvijas
    Banka's regulation governing electronic information exchange with Latvijas Banka: via the advanced security system by the reporting agents that are credit institutions registered in Latvia and Latvian branches of credit institutions registered in foreign countries and via the non-bank statistics system by other reporting agents.
18. When compiling the statistical data, the reporting agent shall consolidate business of
    all its branches located in the territory of Latvia. If the reporting agent has branches located in foreign countries, the items vis-à-vis all these branches shall be considered as items vis-à-vis non-residents. When compiling the statistical data, no consolidation is permitted across national boundaries.
19. The euro shall be the reporting currency used for the compilation of the statistical
    data. Balances of assets, liabilities and off-balance sheet items denominated in foreign currencies shall be translated into euro, using the foreign exchange rate applicable in accounting for the respective foreign currency at the end of the last day of the respective calendar month.
20. When compiling and submitting the statistical data on the balances (end-of-day
    balances) as at the last day of the calendar month, assets and liabilities shall not be offset and the net amount disclosed unless there is an agreement to set off the recognised amounts or there is an intention to dispose of the asset and settle the liability simultaneously.
21. When compiling the statistical data, the reporting agent shall evaluate and disclose
    the items in compliance with the requirements stipulated by the International Accounting Standards and the International Financial Reporting Standards published by the International Accounting Standards Board and the interpretations of standards by the International Financial Reporting Standards Interpretations Committee; liabilities to Latvijas Banka and other MFIs, deposits, claims on Latvijas Banka and other MFIs and loans are an exception and shall be disclosed at their principal amount.
22. The Monthly Financial Position Report shall comply with the breakdown by residents
    of Latvia, residents of other euro area countries and residents of other foreign countries as well as by euro and foreign currencies.
23. Where an individual item of the Monthly Financial Position Report has changed by
    more than 15% and 700 thousand euro month-on-month, the reporting agent shall prepare the Explication of Changes in Items of the Monthly Financial Position Report and specify the reasons for such changes.
24. The statistical data shall be disclosed for the calendar period when exchange
    (purchase and sale) of the control over assets or liabilities has taken place, claims or liabilities have been incurred or economic values have been created, changed or lost.
    IV. Requirements and Procedure for Compiling the Statistical Data to Be Included
    under the Items of the Monthly Financial Position Report on the Asset Side
25. The item "Vault cash and claims on Latvijas Banka" shall contain banknotes and coins
    of the euro and foreign currencies, including cash in automated teller machines. The

reporting agent's demand deposits, deposit facility, time deposits and other claims on Latvijas Banka shall also be disclosed under this item.
26. The item "Claims on MFIs, excluding Latvijas Banka" shall contain claims resulting
from transactions with other MFIs, excluding Latvijas Banka, including loans, advances, deposits, claims resulting from reverse repo transactions, margins to be repaid under a contractual agreement, and holdings of non-negotiable debt securities issued by other MFIs. Claims arising from transferable debt securities shall be disclosed in accordance with Paragraph 28 of the Regulation. Claims on MFIs whose licences have been revoked shall be disclosed in accordance with Paragraph 27 of the Regulation.
27. The item "Loans" shall contain claims resulting from transactions with non-MFIs,
including loans, overdrafts, revolving loans, convenience credit card credit and extended credit card credit, claims resulting from financial lease and reverse repo transactions, margins to be repaid under a contractual agreement, and non-negotiable debt securities issued by non-MFIs. Claims on MFIs whose licences have been revoked shall be disclosed as claims on other financial intermediaries. Claims arising from transferable debt securities shall be disclosed in accordance with Paragraph 28 of the Regulation.
28. The item "Debt securities and other fixed-income securities" shall contain transferable
debt securities, including notes, bonds, certificates of deposit, covered bonds and securities whose price depends on changes in interest rates and that are freely negotiable. Other fixed-income securities, such as preferred fixed-income shares without the right to participate in the distribution of the residual value of a joint stock company in case of its liquidation (bankruptcy), shall also be disclosed under this item. Repo and reverse repo transactions as well as debt securities encumbered under the transactions in financial derivatives shall not result in any changes in this item. Accrued interest receivable on debt securities shall be disclosed in accordance with the requirements of Paragraph 38 of the Regulation.
29. The item "Shares, investment fund shares or units and other variable income
securities" shall contain investments by the reporting agent in the capital (shares and units) of other MFIs, other financial intermediaries, financial auxiliaries, captive financial institutions and money lenders, insurance corporations, pension funds or non-financial corporations. Only such investments in the capital of other MFIs, government, other financial intermediaries, financial auxiliaries, captive financial institutions and money lenders, insurance corporations, pension funds or non-financial corporations that are not disclosed as holdings in the capital of associated or affiliated companies shall be disclosed in this item. Preferred shares with the right to participate in the distribution of the residual value of a joint-stock company in case of its liquidation (bankruptcy) and investments by the reporting agent in shares or units of money market funds and investment funds and alternative investment funds shall also be disclosed under this item.
30. The item "Holdings in the share capital of associated and affiliated companies" shall
contain investments by the reporting agent in the capital of associated and affiliated companies.
31. The item "Financial derivatives" shall contain financial assets resulting from valuing
financial derivatives at their fair value, i.e. the positive value of each individual financial derivative. Margins to be repaid under a contractual agreement shall be disclosed in accordance with the requirements of Paragraph 26 or Paragraph 27 of the Regulation, whereas securities encumbered under such transactions shall be disclosed in accordance with the requirements of Paragraph 28 of the Regulation.

32. The item "Intangible assets" shall contain concessions, patents, licences and rights to
    use trademarks, lease rights, positive goodwill of acquired economic units and other assets obtained for a fee that do not have any material form, as well as software other than that which is an integral part of electronic equipment or devices, at their residual value. Advance payments for intangible assets shall also be disclosed under this item.
33. The item "Fixed assets" shall comprise all fixed assets owned by the reporting agent
    (including those leased without a purchase option and acquired as a result of financial lease transactions) at their residual value and include the costs for reconstructing or renovating such fixed assets or similar costs that have improved the economic features of the fixed assets, except for the costs referred to in Paragraph 34 of the Regulation and those related to unfinished construction. This item shall separately list real estate as right￾of-use assets on an operating lease and real estate, except right-of-use assets on an operating lease. Advance payments for fixed assets shall also be disclosed under this item.
34. The item "Other assets" shall contain assets that do not fall within other asset items
    of the Monthly Financial Position Report, including precious metals and stones, as well as costs for reconstructing, improving or renewing of leased assets if the agreement on leasing fixed assets prescribes for compensation of such costs. Claims on other MFIs resulting from unfinished interbank settlements shall be disclosed as items in transit. Movable and immovable property taken over as collateral for outstanding loans and other claims, as well as other fixed assets that the reporting agent does not use and plans to dispose of shall be disclosed as movable and immovable property for sale. The property held by the reporting agent for rental purposes and/or for increase in the value of capital shall be disclosed as investment property. Where, in the respective period, the value of the item "Other assets" exceeds 5% of total assets, the reporting agent shall prepare the Explication of Other Assets by disclosing the content and amounts of other assets components.
35. The item "Prepaid expenses and accrued income, excluding interest income" shall
    contain expenses that are made in the reporting period but relate to future periods. Income accrued during the respective period and previous periods but not yet received, such as commissions calculated but not received and lease payments, shall also be disclosed under this item.
36. The item "Accrued interest receivable on claims on MFIs" shall contain interest
    income accrued on claims on MFIs during the reporting period and previous periods but not yet received.
37. The item "Accrued interest receivable on loans" shall contain interest income accrued
    on loans during the reporting period and previous periods but not yet received.
38. The item "Accrued interest receivable on debt securities" shall contain interest income
    accrued on debt securities during the reporting period and previous periods but not yet received.
39. The item "Accrued interest receivable on liabilities" shall contain interest accrued on
    liabilities to MFIs and non-MFIs during the reporting period and previous periods but not yet received.
40. The item "Trust assets" shall contain assets managed by the reporting agent on its own
    behalf but for the benefit of a customer, where the reporting agent has obtained legally

enforceable rights that represent ownership of such assets, and obligations arising from the assets shall not be disclosed on its balance sheet.
V. Requirements and Procedure for Compiling the Statistical Data to Be Included
under the Items of the Monthly Financial Position Report on the Liabilities Side
41. The item "Liabilities to Latvijas Banka" shall contain refinancing transactions,
marginal lending facility and other liabilities to Latvijas Banka.
42. The item "Liabilities to MFIs, excluding Latvijas Banka" shall contain liabilities
resulting from transactions with other MFIs, excluding Latvijas Banka, such as overnight deposits, time deposits, deposits redeemable at notice, as well as liabilities resulting from repo transactions. Margins to be repaid under a contractual agreement and subordinated debt to other MFIs shall also be disclosed under this item. Liabilities resulting from issuance of debt securities shall be disclosed in accordance with the requirements of Paragraph 44 of the Regulation. Liabilities to other MFIs whose licences have been revoked shall be disclosed in accordance with Paragraph 43 of the Regulation.
43. The item "Deposits" shall contain liabilities to non-MFIs, including overnight
deposits, time deposits, deposits redeemable at notice, as well as liabilities resulting from repo transactions. Margins to be repaid under a contractual agreement and subordinated debt issued in the form of deposits shall also be disclosed under this item. Liabilities to other MFIs whose licences have been revoked shall be disclosed as deposits by other financial intermediaries. Liabilities resulting from issuance of debt securities shall be disclosed in accordance with the requirements of Paragraph 44 of the Regulation.
44. The item "Debt securities issued" shall contain holdings of negotiable debt securities
issued by the reporting agent that give the holder the unconditional right to a fixed or contractually determined income in the form of coupon payments and/or a stated fixed sum at a specific date or starting from a date defined at the time of issue. Debt securities issued by the reporting agent in the form of subordinated debt or convertible perpetual bonds that are intended to be converted into equity in a crisis shall also be disclosed under this item. The debt securities issued shall be disclosed by the residency of the security holder. Accrued interest payable on debt securities issued shall be disclosed in accordance with the requirements of Paragraph 50 of the Regulation.
45. The item "Financial derivatives" shall contain financial liabilities resulting from
valuing financial derivatives at their fair value, i.e. the negative value of each individual financial derivative. Margins received from customers that are to be repaid under a contractual agreement shall be disclosed in accordance with the requirements of Paragraph 42 or Paragraph 43 of the Regulation.
46. The item "Other liabilities" shall contain all other liabilities that are not disclosed in
accordance with Paragraphs 41–45 and Paragraphs 47–54 of the Regulation. Where, in the respective period, the value of other liabilities exceeds 5% of total liabilities, the reporting agent shall prepare the Explication of Other Liabilities, disclosing the exact content and amounts of other liabilities components. Those liabilities to MFIs that result from uncompleted interbank settlements, as well as liabilities to customers resulting from uncompleted payments on behalf of customers shall be disclosed as items in transit. This item shall also contain net equity of households in pension fund reserves that reflects the reporting agent's pension commitments towards its current and former employees, including direct commitments (without outsourcing to an external pension fund) and

indirect commitments (the reporting agent signs a contract with a third party on employee pension fund management and retains liability for any financing deficit).
47. The item "Deferred income and accrued expenses, excluding interest expenses" shall
contain income relating to future periods, but received before the end of the reporting period, unamortised discount on acquisition of loans, as well as negative goodwill of acquired economic units. Payments accrued during the respective period and previous periods, but not yet paid and other expenses, such as commissions calculated but not yet paid, and lease payments on leases with a purchase option, shall also be disclosed under this item, separately reporting liabilities with regard to leases without a purchase obligation (operating lease liabilities).
48. The item "Accrued interest payable on liabilities to MFIs" shall contain interest
accrued on liabilities to MFIs during the reporting period and previous periods but not yet paid.
49. The item "Accrued interest payable on deposits" shall contain interest accrued on
deposits during the reporting period and previous periods but not yet paid.
50. The item "Accrued interest payable on debt securities issued" shall contain interest
accrued on issued debt securities during the reporting period and previous periods but not yet paid.
51. The item "Accrued interest payable on claims" shall contain interest accrued on
claims on MFIs and claims arising from transactions with non-MFIs during the reporting period and previous periods but not yet paid.
52. The item "Provisions for liabilities and charges" shall contain provisions for
impairment of balance sheet asset items (e.g. valuation adjustments for loans, debt securities as well as off-balance sheet liabilities). This item shall also contain provisions for liabilities associated with the reporting period or previous periods when it is known that to satisfy these liabilities a reliably measurable amount of funds will be required (for example, provisions for taxes, pensions, litigation and other liabilities).
53. The item "Money market fund shares or units" shall contain money market fund
shares or units issued by MFIs. These liabilities shall be disclosed by the residency of holders of money market fund shares or units.
54. The item "Capital and reserves" shall contain all funds owned by shareholders
(members) that are invested in the capital of the reporting agent and accrued (lost) as a result of the activity of the reporting agent. The following items shall be disclosed separately:
54.1. paid-up capital, i.e. the total nominal value of paid-up shares (units);
54.2. share premium, i.e. the excess of the selling price of shares over their nominal value,
except the extra amount for paying for the accrued reserve capital;
54.3. other equity, i.e. the rights to shares granted to employees as the variable part of
their salary;
54.4. other capital raised;
54.5. reserve capital and other reserves, i.e. reserves made from the profit of previous
years, extra contributions for payment for the accrued reserve capital in case of a new issue of shares, contributions to restore equity, general risk reserve and other reserves made from the profit of the reporting year and previous years;

54.6. accumulated result in other comprehensive income, i.e. the financial assets and
liabilities revaluation result disclosed in equity in accordance with the accounting requirements;
54.7. retained earnings/losses of previous years, i.e. the portion of retained earnings of
previous years that remains at the disposal of the reporting agent after supplementing share capital, reserve capital and other reserves, and deducting dividends as well as accrued losses of previous years (losses shall be disclosed with the minus sign);
54.8. retained earnings/losses of the reporting year, i.e. the profit earned or losses incurred
in the reporting year (losses shall be disclosed with the minus sign);
55. The item "Trust liabilities" shall contain liabilities incurred by the reporting agent
when managing a customer's assets on its own behalf but for the benefit of the customer.
VI. Requirements and Procedure for Compiling the Statistical Data to be Included
under the Off-balance Sheet Items of the Monthly Financial Position Report
56. The item "Contingent liabilities" shall contain all kinds of transactions whereby the
reporting agent guarantees meeting of a third party's liabilities, i.e. guarantees and warranties, as well as assets pledged as collateral for meeting a third party's liabilities. Endorsements, acceptances, except own acceptances, and similar contingent liabilities shall be disclosed as other contingent liabilities.
57. The item "Credit lines" shall contain funds made available to a customer under a
contractual agreement on granting a credit line, where such funds have not yet been disbursed to the customer by the reporting agent or shall contain funds that have already been repaid by the customer.
58. The item "Liabilities to customers, excluding credit lines" shall contain all irrevocable
off-balance sheet liabilities of the reporting agent that are associated with credit risk. This item shall include letters of credit issued and commitments to grant loans that cannot be unilaterally revoked by the reporting agent. Commitments related to the purchase of fixed assets and intangible assets, irrevocable agreements on future purchase of assets, except financial derivatives, and similar liabilities shall be disclosed as other liabilities.
59. The item "Financial derivatives' off-balance sheet liabilities" shall contain contractual
or notional amount of financial derivatives.
VII. Requirements and Procedure for Compiling Appendix ABL
60. Appendix ABL shall be compiled regarding balances and reclassification changes in
accordance with the items of the Monthly Financial Position Report broken down by country, currency, maturity band and maturity type. The reclassification amount shall be disclosed when there have been any changes in the list referred to in Paragraph 7 of the Regulation, structure, sector classification or assets and liabilities classification. The reclassification amount may be exempt from reporting if the changes in the respective item of the Monthly Financial Position Report in the respective period do not exceed 700 thousand euro.
61. Appendix ABL shall be compiled in accordance with the international standards ISO
3166 "Codes for the representation of names of countries and their subdivisions" and ISO 4217 "Codes for the representation of currencies and funds" (see the section "Statistics" of Latvijas Banka's website (www.bank.lv)).

62. The codes to be used to denote the counterparty's sector, instrument type, maturity
    band and type of maturity in Appendix ABL are provided in Appendix 12 to the Regulation.

63. Where the reporting agent's customer is an international organisation, the row
    "Country code/Code of an international organisation" shall contain a two-digit code in accordance with the list of codes for international organisations (see the section "Statistics" of Latvijas Banka's website (www.bank.lv)).

64. The debt securities issued shall be disclosed in the maturity band "up to 1 year" where
    they have an original maturity of up to and including one year and the maturity band "1– 2 years" where they have an original maturity of over one year and up to and including two years, including securities with nominal capital guarantee upon maturity below 100% (in the issue currency) that shall be assigned the instrument code "IV302". Securities with an original maturity of over two years shall be disclosed in the maturity band "over 2 years".

65. Where the maturity date of a transaction has been changed (shortened or extended),
    the reporting agent shall report claims and liabilities at the revised maturity under the respective maturity band, while the date on which the transaction was commenced shall remain unchanged.

66. Maturity bands shall also include claims and liabilities having the longest maturity of
    the respective band, for example, the maturity band "up to 6 months" shall include claims (liabilities) with a maturity of up to and including six months, while the maturity band "6–12 months" shall contain claims (liabilities) with a maturity of over six months and up to and including twelve months. Time deposits which have matured and for which the agreement has not been extended or concluded anew shall be deemed overnight deposits, unless otherwise stated in the agreement. Where the customer has failed to cover fully its liabilities to the reporting agent on the maturity date of the transaction, stipulated in the loan agreement, such loan shall be included in the column "Demand". Convenience credit card credit and extended credit card credit shall be disclosed under the maturity band that is consistent with the provisions of the agreement.

67. Revolving loans and overdrafts shall be disclosed as demand claims of non-MFIs.

68. For transactions with other financial intermediaries, the item "Loans" and item
    "Deposits" shall contain the counterparty's sector codes "SK 125B" (Other financial intermediaries, excluding non-MFI credit institutions, central counterparties and financial vehicle corporations), "SK12511" (Investment firms that are non-MFI credit institutions), "SK1256" (Central counterparties) and "SK 1254" (Financial vehicle corporations).

69. The counterparty's sector code "SK 1256" (Central counterparties) shall be disclosed
    only if the central counterparty is a counterparty in repo and reverse repo transactions.

70. The item "Liabilities to MFIs, excluding Latvijas Banka" and item "Deposits" with
    the maturity "Overnight" shall contain the instrument code "IV202" (Transferable deposits) or "IV203" (Non-transferable deposits).

71. The column "MFI code" shall be filled in for claims on and liabilities to MFIs, if an
    MFI registered in Latvia is a counterparty in transaction. The domestic classification code of the resident MFI (in accordance with the list referred to in Paragraph 7 of the Regulation) shall be disclosed under this column.

72. Where overnight loans are granted to or overnight deposits made by MFIs of foreign
    countries on the respective country's public holiday, such transactions shall be disclosed as demand claims or overnight deposits.

73. Loans to households and non-profit institutions serving households shall also be
    disclosed by the purpose of a loan, indicating the instrument type codes "IV405" (Lending for house purchase), "IV406" (Consumer credit) and "IV407" (Other loans). When reporting other loans to households, the counterparty's sector code "SK14C" (Households, excluding sole proprietors) and code "SK142" (Sole proprietors) shall be disclosed. Where a loan has been granted to a sole proprietor for private consumption, such loan shall be disclosed as the loan to household by purpose of issuing such loan (lending for house purchase or consumer credit).

74. Structured deposits by non-MFIs where the yield is linked to the price movements of
    the underlying asset, a stock exchange index or a foreign exchange rate shall be assigned the instrument code "IV201".

75. Structured debt securities issued where the yield is linked to the price movements of
    the underlying asset, a stock exchange index or a foreign exchange rate shall be assigned the instrument code "IV301".

76. Any claims or liabilities arising from a syndicated loan shall be assigned the
    instrument code "IV404", and claims on the final borrower of the syndicated loan shall be disclosed on the claim side, but liabilities to the final lender – on the liability side.
    VIII. Requirements and Procedure for Compiling Appendix B-P

77. Revolving loans and overdrafts, convenience credit card credit and extended credit
    card credit granted to non-financial corporations, households and non-profit institutions serving households shall be disclosed in the breakdown by "Residents" and "Residents of other euro area countries" in Appendix B-P.
    IX. Requirements and Procedure for Compiling Appendix F

78. Appendix F shall contain income and expense incurred by the reporting agent in the
    period from the beginning of the year until the last day of the respective calendar month.

79. Reporting in Appendix F shall be in the breakdown by residency.

80. The item "Interest income on claims on MFIs" shall contain interest income on claims
    (including loans, advances, deposits and claims resulting from reverse repo transactions) on Latvijas Banka, central banks of foreign countries and other MFIs. It shall also include income resulting from amortisation of discount on claims on MFIs acquired at a value below the amount to be received by the reporting agent when such claims become due.

81. The item "Interest income on loans to non-MFIs" shall contain interest income on
    loans (including claims resulting from financial lease and reverse repo transactions) granted to non-MFIs. This item shall also include income resulting from amortisation of discount for loans to non-MFIs acquired for a value below the amount to be received by the reporting agent when such loans mature.

82. The item "Interest income on short-term debt securities, including other fixed-income
    securities" and item "Interest income on long-term debt securities, including other fixed￾income securities" shall contain interest income on debt securities and other fixed-income

securities. Interest income on debt securities shall be increased (decreased) for the discount (premium) amount amortised in the respective period for debt securities acquired at a value below (over) the amount to be received by the reporting agent upon redemption of such debt securities.
83. The item "Other interest income" shall contain other income similar to interest income
that is not disclosed under Paragraphs 80–82 of the Regulation and that is calculated in accordance with the terms and conditions of a contract. This item shall also contain interest income on interest rate swaps and interest income on financial liabilities.
84. The item "Interest expense on liabilities to MFIs" shall contain interest expense on
liabilities (including liabilities resulting from reverse transactions) to Latvijas Banka, central banks of foreign countries and other MFIs, as well as interest expense on subordinated debt.
85. The item "Interest expense on non-MFI deposits" shall contain interest expense on
liabilities (including liabilities resulting from repo transactions) to non-MFIs, as well as interest expense on subordinated debt.
86. The item "Interest expense on issued short-term debt securities" and item "Interest
expense on issued long-term debt securities" shall contain interest expense on debt securities issued, depending on their maturity. Interest expense on debt securities issued shall be increased (decreased) for the discount (premium) amount amortised in the respective period for debt securities acquired at a value below (over) the amount to be paid by the reporting agent upon redemption of such debt securities. Interest expense on subordinated debt issued in the form of debt securities shall also be disclosed in this item.
87. The item "Interest expense on operating lease liabilities" shall contain interest
expense on operating lease liabilities.
88. The item "Other interest expense" shall contain other expense similar to interest
expense that is not disclosed under Paragraphs 84–87 of the Regulation and that is calculated in accordance with the terms and conditions of a contract. Payments to the Deposit Guarantee Fund shall also be regarded as other interest expense. This item shall also report interest expense on interest rate swaps and interest expense on financial assets.
89. The item "Dividend income" shall contain dividends and other equivalent income
from the reporting agent's investment in shares and other non-fixed income securities, as well as dividend income from holdings in the share capital of associated and affiliated companies.
90. The item "Fees and commissions and other similar income" shall contain
commissions and other similar income on financial services provided to customers, including cash operations, account management, settlements and payments, securities trading, servicing of payment cards, lending, asset management, a custodian bank's services and other services.
91. The item "Fees and commissions and other similar expenses" shall contain
commissions and other similar expenses on financial services received, including processing of transfers and settlements, payment cards, transactions in securities, loan servicing, asset management, a custodian bank's services and other services, except when commissions are to be included in the acquisition cost of a financial instrument.

92. The item "Profit/loss arising from dealing in financial instruments" shall contain
    profit or loss arising from dealing in foreign currencies and financial assets or financial liabilities at fair value through profit or loss (including financial derivatives), as well as profit or loss arising from dealing in financial assets or financial liabilities at fair value through other comprehensive income and dealing in precious metals.
93. The item "Surplus/deficit arising from revaluation of financial instruments" shall
    contain the result of revaluation of foreign currencies and financial assets or financial liabilities at fair value through profit or loss.
94. The item "Other ordinary income" shall contain other income related to principal
    activities of the reporting agent but not disclosed in accordance with Paragraphs 80–83, 89, 90, 92 and 93 of the Regulation, as well as income resulting from the disposal of movable and immovable property. Penalty received for a counterparty's default on obligations shall be disclosed separately.
95. The item "Administrative expenses" shall contain remuneration to the council and the
    executive board, wages and salaries to the staff and other payments to the staff (including costs related to health insurance for the staff and other benefits to the staff), compulsory state social security contributions, taxes (including the real estate tax and other taxes attributable to the reporting period, except the corporate income tax to be disclosed in accordance with Paragraph 100 of the Regulation) and other administrative expenses. Other administrative expenses shall include expenses on business trips, postal and communication services, information and computer services, as well as other administrative expenses.
96. The item "Amortisation of intangible assets, depreciation and disposal of fixed assets"
    shall contain expenses on amortisation of intangible assets, and depreciation and disposal of fixed assets, including right-of-use assets. This item shall also contain losses from a decrease in the value of intangible assets and fixed assets.
97. The item "Other ordinary expenses" shall contain other expenses related to principal
    activities of the reporting agent that are not disclosed in accordance with the requirements of Paragraphs 84–88, 91–93, 95 and 96 of the Regulation. Membership fees and equivalent expenses (including a membership fee of the Finance Latvia Association and payments to the Single Resolution Fund) shall also be disclosed under this item.
98. The item "Expenses on provisions for credit impairment and charges" shall contain
    provisions for impairment losses on financial assets at amortised cost, off-balance sheet liabilities and other assets, expenses on provisions for other liabilities as well as losses resulting from writing off/writing down of the above assets and off-balance sheet liabilities, if the provisions turn out to be lower than the amount to be written off/written down.
99. The item "Income arising from a decrease in provisions" shall contain income from a
    decrease in provisions for credit impairment and charges made in previous periods and income from recovering assets written off in previous periods.
100. The item "Corporate income tax" shall contain the corporate income tax of the
     reporting agent for the reporting year.

X. Requirements and Procedure for Compiling Appendix J
101. Financial instruments acquired by the reporting agent as a result of managing the
assets of residents and those of non-residents shall be disclosed separately in Appendix J.
102. The reporting in Appendix J shall be in the breakdown by residents and non￾residents, as well as by the euro and foreign currencies.
103. Claims on other MFIs and loans to non-MFIs with the original maturity of up to and
including one year shall be regarded as short-term claims and short-term loans. Claims on other MFIs and loans to non-MFIs with the original maturity of over one year shall be regarded as long-term claims and long-term loans.
104. Preferred fixed-income shares shall be regarded as long-term securities.
XI. Requirements and Procedure for Compiling Appendix K
105. Appendix K shall contain electronic money that is disclosed as overnight deposits
and issued by the reporting agent, with hardware-based electronic money and software￾based electronic money stated separately.
106. Reporting in Appendix K shall be in the breakdown by residents, the residents of
other euro area countries and other foreign countries, by other MFIs, the government and non-MFIs, excluding the government, and by the euro and other foreign currencies. Electronic money products that provide the customer with a portable electronic device, typically an integrated circuit card (a smart card), containing a microprocessor chip shall be disclosed as hardware-based electronic money (e.g. a prepaid card). Electronic money products that use specialised software on a personal computer and that can typically be used to transfer the electronic value via telecommunications networks (e.g. the Internet) shall be disclosed as software-based electronic money.
XII. Requirements and Procedure for Compiling Appendix M
107. Appendix M shall include loans in euro granted to residents and residents of other
euro area countries by the reporting agent.
108. Loans granted to non-MFIs shall be disclosed in the maturity band "With an original
maturity of over 1 year", showing separately loans with a residual maturity of up to one year and with a residual maturity of over one year and the interest rate reset period of up to one year. The maturity band "With an original maturity of over 2 years" discloses loans with a residual maturity of up to two years and loans with a residual maturity of over two years and the interest rate reset period of up to two years.
XIII. Requirements and Procedure for Compiling Appendix N
109. Appendix N shall include the codes of the country of residence and the sector of the
reporting agent's shareholder, as well as the total book value of shares. Reporting shall be by each individual investor irrespective of the invested amount, specifying the unique identifier assigned to each investor.

XIV. Requirements and Procedure for Preparing Changes in the Items of the
Monthly Financial Position Report
110. Where an individual item of the Monthly Financial Position Report has changed by
more than 15% and 700 thousand euro month-on-month, the reporting agent shall prepare the Changes in the Items of the Monthly Financial Position Report and indicate the reasons for such changes, using the codes "DAR", "PRK", "PRV" or "CIT" Where the total amount of changes includes several components (PRK, DAR or PRV), each component shall be considered as a separate change within the meaning of the Regulation.
111. The code "DAR" shall be used to denote that a transaction is the reason for the
change.
112. The code "PRK" shall be used to denote reclassifications and other adjustments,
where changes have affected the list referred to in Paragraph 7 of the Regulation, or the structure, or sector classification, or the classification of assets and liabilities. A change in the structure shall mean including or omitting some financial assets and liabilities as a result of restructuring. Typically, this would be the case with mergers, acquisitions and split-ups.
113. The code "PRV" shall be used to denote that revaluation as a result of foreign
exchange rate fluctuations, or revaluation of securities or adjustments for write-offs of bad loans is the reason for the change.
114. The code "CIT" shall be used to denote that a correction of errors or another factor
is the reason for the change.
XV. Final Provisions
115. Latvijas Banka's Regulation No 192 "Regulation for Compiling the Monthly
Financial Position Report" of 4 June 2021 (Latvijas Vēstnesis, 2021, No 113) shall be deemed invalid.
116. The statistical data for December 2022 or on the situation as at the end of
December 2022 as well as the statistical data to be included in Appendix F for the period from 1 January 2022 to 31 December 2022 shall be compiled in compliance with Latvijas Banka's Regulation No 192 "Regulation for Compiling the Monthly Financial Position Report" of 4 June 2021 and submitted to Latvijas Banka in accordance with the submission deadlines stipulated in Chapter III of the above Regulation.
117. The Regulation shall take effect on 1 January 2023.
Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 1
to Latvijas Banka's Regulation No 218 of 12 September 2022 Monthly Financial Position Report Balances as at _______ ___________________ 20____ (as at the end of the day) (the last day of the reporting month) Name of the reporting agent Code of the reporting agent Assets (in whole euro) Item Item code Residents Other euro area countries Other foreign countries Total (1+...+6) In euro In foreign currencies In euro In foreign currencies In euro In foreign currencies 211000 Vault cash and claims on Latvijas Banka Vault cash 201124 x Demand deposits 201224 x Deposit facility 201324 x Time deposits 201424 x Other 201924 x 211000 x 203000 Claims on MFIs, excluding Latvijas Banka Central banks of foreign countries 203024 x x Associated and affiliated MFIs, excluding money market funds 203025 MFIs other than associated and affiliated MFIs, excluding money market funds 203026 Money market funds 203027 203000

240000 Loans
Central government 240001
Local government 240002
Social security funds 240003
Non-MMF investment funds and alternative investment funds 240004 Other financial intermediaries 240005 Financial auxiliaries 240006 Captive financial institutions and money lenders 240007 Insurance corporations 240008 Pension funds 240009 Public non-financial corporations 240010 Private non-financial corporations 240011 Households 240012 Non-profit institutions serving households 240013 240000

250000 Debt securities and other fixed-income securities MFI 250020 Central government 250001 Local government 250002 Social security funds 250003 Other financial intermediaries 250005 Financial auxiliaries 250006 Captive financial institutions and money lenders 250007 Insurance corporations 250008 Pension funds 250009 Public non-financial corporations 250010 Private non-financial corporations 250011 Non-profit institutions serving households 250013 250000 260000 Shares, investment fund shares or units and other variable income securities MFIs, excluding money market funds 260023 Government 260123 Other financial intermediaries 260005 Financial auxiliaries 260006 Captive financial institutions and money lenders 260007 Insurance corporations 260008 Pension funds 260009 Public non-financial corporations 260010 Private non-financial corporations 260011 Non-MMF investment fund shares or units, and shares or units of alternative investment funds 260004 Money market fund shares or units 260027 260000

270000 Holdings in the share capital of associated and affiliated companies MFIs 270020 Other financial intermediaries 270005 Financial auxiliaries 270006 Captive financial institutions and money lenders 270007 Insurance corporations 270008 Pension funds 270009 Public non-financial corporations 270010 Private non-financial corporations 270011 270000 280000 Financial derivatives MFIs 280020 Non-MFIs 280030 280000 290000 Intangible assets Goodwill 290100 x Advance payments 290200 x Other assets 290900 x 290000 x 221000 Fixed assets Advance payments 221500 x Real estate as right-of-use assets on an operating lease 221610 x Real estate, except right-of-use assets on an operating lease 221620 x Other assets 221910 x 221000 x

223000 Other assets
Suspense accounts 223100
Precious metals 223200 x
Money in transit 223300
Movable and immovable property for sale 223400 Investment property 223500 Other assets 223900 223000 224000 Prepaid expenses and accrued income, excluding interest income 224000 225100 Accrued interest receivable on claims on MFIs 225100 225200 Accrued interest receivable on loans 225200 225300 Accrued interest receivable on debt securities 225300 225400 Accrued interest receivable on liabilities 225400 200000 TOTAL Assets (211000+203000+240000+250000+260000+270000+280000+290000+ +221000+223000+224000+225100+225200+225300+225400) 200000 410000 Trust assets 410000

Liabilities
311000 Liabilities to Latvijas Banka
Repo transactions 311124 x
Marginal lending facility 311224 x
Other liabilities 311924 x
311000 x
312000 Liabilities to MFIs, excluding Latvijas Banka Central banks of foreign countries 312024 x x Associated and affiliated MFIs, excluding money market funds 312025 MFIs other than associated and affiliated MFIs, excluding money market funds 312026 Money market funds 312027 312000 320000 Deposits Central government 320001 Local government 320002 Social security funds 320003 Non-MMF investment funds and alternative investment funds 320004 Other financial intermediaries 320005 Financial auxiliaries 320006 Captive financial institutions and money lenders 320007 Insurance corporations 320008 Pension funds 320009 Public non-financial corporations 320010 Private non-financial corporations 320011 Households 320012 Non-profit institutions serving households 320013 320000

330000 Debt securities issued
Bonds 330100
Certificates of deposit 330200
Other 330900
330000
340000 Financial derivatives
MFIs 340020
Non-MFIs 340030
340000
350000 Other liabilities
Suspense accounts 350100
Money in transit 350200
Net equity of households in pension funds reserves 350300 Other 350900 350000 360000 Deferred income and accrued expenses, excluding interest expenses Operating lease liabilities 361200 Other 361300 360000 362100 Accrued interest payable on liabilities to MFIs 362100 362200 Accrued interest payable on deposits 362200 362300 Accrued interest payable on debt securities issued 362300 362400 Accrued interest payable on claims 362400 370000 Provisions for liabilities and charges Provisions for impairment of assets and off-balance-sheet liabilities 371000 Provisions for taxes 370800 Other provisions for charges 372000 370000

380027 Money market fund shares or units 380027 390000 Capital and reserves Paid-up capital 391000 x Share premium 392000 x Other equity 397100 x Other capital raised 397200 x Reserve capital and other reserves 398000 x Accumulated result in other comprehensive income 399000 x Retained earnings/losses of previous years 394000 x Retained earnings/losses of the reporting year 395000 x 390000 x 300000 TOTAL liabilities (311000+312000+320000+330000+340000+350000+360000+ +362100+362200+362300+362400+370000+380027+390000) 300000 420000 Trust liabilities MFIs 420020 General government 420013 Other financial intermediaries, financial auxiliaries, captive financial institutions, money lenders, insurance corporations and pension funds 420014 Non-financial corporations 420015 Households and non-profit institutions serving households 420016 420000

Off-balance sheet items
510000 Contingent liabilities
Guarantees and warranties 510100
Other 510900
510000
520000 Credit lines
MFIs 520020
Central government 520001
Local government 520002
Social security funds 520003
Non-MMF investment funds and alternative investment funds 520004 Other financial intermediaries 520005 Financial auxiliaries 520006 Captive financial institutions and money lenders 520007 Insurance corporations 520008 Pension funds 520009 Public non-financial corporations 520010 Private non-financial corporations 520011 Households 520012 Non-profit institutions serving households 520013 520000 530000 Liabilities to customers, excluding credit lines Letters of credit 530100 Liabilities arising from granting loans 530200 Liabilities arising from credit cards 530300 Other 530900 530000

550000 Financial derivatives' off-balance sheet liabilities 550000 Prepared by __________________________________________ Submission date ___________________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 2
to Latvijas Banka's Regulation No 218 of 12 September 2022 Breakdown of the Items of the Monthly Financial Position Report __________________ 20____ Name of the reporting agent Code of the reporting agent Appendix ABL (in whole euro) Item Item code Country code/ Code of an international organisation Currency code Balances (amount) Reclassification (amount) Sector code of the counterparty MFI code Maturity type code Maturity band code Instrument type code A 1 2 3 4 5 6 7 8 9 10 Vault cash Vault cash 201124 TOTAL vault cash 201124 total total Claims on MFIs, excluding Latvijas Banka Central banks of foreign countries Demand 203024 With an agreed maturity up to 6 months 203024 6–12 months 203024 1–2 years 203024 2–5 years 203024 over 5 years 203024 Redeemable at notice up to 3 months 203024 3 months–1 year 203024 1–2 years 203024 over 2 years 203024 Reverse repo transactions 203024

A 1 2 3 4 5 6 7 8 9 10
Associated and affiliated MFIs, excluding money market funds Demand 203025 With an agreed maturity up to 6 months 203025 6–12 months 203025 1–2 years 203025 2–5 years 203025 over 5 years 203025 Redeemable at notice up to 3 months 203025 3 months–1 year 203025 1–2 years 203025 over 2 years 203025 Reverse repo transactions 203025 MFIs other than associated and affiliated MFIs, excluding money market funds Demand 203026 With an agreed maturity up to 6 months 203026 6–12 months 203026 1–2 years 203026 2–5 years 203026 over 5 years 203026 Redeemable at notice up to 3 months 203026 3 months–1 year 203026 1–2 years 203026 over 2 years 203026 Reverse repo transactions 203026

A
9 10
Money market funds
Demand 203027
With an agreed maturity up to 6 months 203027 6–12 months 203027 1–2 years 203027 2–5 years 203027 over 5 years 203027 Redeemable at notice up to 3 months 203027 3 months –1 year 203027 –2 years 203027 over 2 years 203027 Reverse repo transactions 203027 Claims on MFIs, excluding Latvijas Banka, TOTAL 203000 total total Loans to Central governments Demand 240001 With an original maturity up to 6 months 240001 6–12 months 240001 1–2 years 240001 2–5 years 240001 over 5 years 240001 Reverse repo transactions 240001

A
9 10
Local governments
Demand 240002
With an original maturity up to 6 months 240002 6–12 months 240002 1–2 years 240002 2–5 years 240002 over 5 years 240002 Reverse repo transactions 240002 Social security funds Demand 240003 With an original maturity up to 6 months 240003 6–12 months 240003 1–2 years 240003 2–5 years 240003 over 5 years 240003 Reverse repo transactions 240003 Non -MMF investment funds and alternative investment funds Demand 240004 With an original maturity up to 6 months 240004 6–12 months 240004 1–2 years 240004 2–5 years 240004 over 5 years 240004 Reverse repo transactions 240004

A
9 10
Other financial intermediaries
Demand 240005
With an original maturity up to 6 months 240005 6–12 months 240005 1–2 years 240005 2–5 years 240005 over 5 years 240005 Reverse repo transactions 240005 Financial auxiliaries Demand 240006 With an original maturity up to 6 months 240006 6–12 months 240006 1–2 years 240006 2–5 years 240006 over 5 years 240006 Reverse repo transactions 240006 Captive financial institutions and money lenders Demand 240007 With an original maturity up to 6 months 240007 6–12 months 240007 1–2 years 240007 2–5 years 240007 over 5 years 240007 Reverse repo transactions 240007

A
9 10
Insurance corporations
Demand 240008
With an original maturity up to 6 months 240008 6–12 months 240008 1–2 years 240008 2–5 years 240008 over 5 years 240008 Reverse repo transactions 240008 Pension funds Demand 240009 With an original maturity up to 6 months 240009 6–12 months 240009 1–2 years 240009 2–5 years 240009 over 5 years 240009 Reverse repo transactions 240009 Public non -financial corporations Demand 240010 With an original maturity up to 6 months 240010 6–12 months 240010 1–2 years 240010 2–5 years 240010 over 5 years 240010 Reverse repo transactions 240010

A
9 10
Private non
-financial corporations
Demand 240011
With an original maturity up to 6 months 240011 6–12 months 240011 1–2 years 240011 2–5 years 240011 over 5 years 240011 Reverse repo transactions 240011 Households Demand 240012 With an original maturity up to 6 months 240012 6–12 months 240012 1–2 years 240012 2–5 years 240012 over 5 years 240012 Reverse repo transactions 240012 Non -profit institutions serving households Demand 240013 With an original maturity up to 6 months 240013 6–12 months 240013 1–2 years 240013 2–5 years 240013 over 5 years 240013 Reverse repo transactions 240013 TOTAL loans 240000 total total

A
9 10
Liabilities to MFIs, excluding Latvijas
Banka
Central banks of foreign countries
Overnight 312024
With an agreed maturity up to 6 months 312024 6–12 months 312024 1–2 years 312024 2–5 years 312024 over 5 years 312024 Redeemable at notice up to 3 months 312024 3 months –1 year 312024 –2 years 312024 over 2 years 312024 Repo transactions 312024 Associated and affiliated MFIs, excluding money market funds Overnight 312025 With an agreed maturity up to 6 months 312025 6–12 months 312025 1–2 years 312025 2–5 years 312025 over 5 years 312025 Redeemable at notice up to 3 months 312025 3 months –1 year 312025 –2 years 312025 over 2 years 312025 Repo transactions 312025

A 1 2 3 4 5 6 7 8 9 10
MFIs other than associated and affiliated MFIs, excluding money market funds Overnight 312026 With an agreed maturity up to 6 months 312026 6–12 months 312026 1–2 years 312026 2–5 years 312026 over 5 years 312026 Redeemable at notice up to 3 months 312026 3 months–1 year 312026 1–2 years 312026 over 2 years 312026 Repo transactions 312026 Money market funds Overnight 312027 With an agreed maturity up to 6 months 312027 6–12 months 312027 1–2 years 312027 2–5 years 312027 over 5 years 312027 Redeemable at notice up to 3 months 312027 3 months–1 year 312027 1–2 years 312027 over 2 years 312027 Repo transactions 312027 Liabilities to MFIs, excluding Latvijas Banka, TOTAL 312000 total total

A
9 10
Deposits
Central government
Overnight 320001
With an agreed maturity up to 6 months 320001 6–12 months 320001 1–2 years 320001 2–5 years 320001 over 5 years 320001 Redeemable at notice up to 3 months 320001 3 months –1 year 320001 –2 years 320001 over 2 years 320001 Repo transactions 320001 Local government Overnight 320002 With an agreed maturity up to 6 months 320002 6–12 months 320002 1–2 years 320002 2–5 years 320002 over 5 years 320002 Redeemable at notice up to 3 months 320002 3 months –1 year 320002 –2 years 320002 over 2 years 320002 Repo transactions 320002

A
9 10
Social security funds
Overnight 320003
With an agreed maturity up to 6 months 320003 6–12 months 320003 1–2 years 320003 2–5 years 320003 over 5 years 320003 Redeemable at notice up to 3 months 320003 3 months –1 year 320003 –2 years 320003 over 2 years 320003 Repo transactions 320003 Non -MMF investment funds and alternative investment funds Overnight 320004 With an agreed maturity up to 6 months 320004 6–12 months 320004 1–2 years 320004 2–5 years 320004 over 5 years 320004 Redeemable at notice up to 3 months 320004 3 months –1 year 320004 –2 years 320004 over 2 years 320004 Repo transactions 320004

A
9 10
Other financial intermediaries
Overnight 320005
With an agreed maturity up to 6 months 320005 6–12 months 320005 1–2 years 320005 2–5 years 320005 over 5 years 320005 Redeemable at notice up to 3 months 320005 3 months –1 year 320005 –2 years 320005 over 2 years 320005 Repo transactions 320005 Financial auxiliaries Overnight 320006 With an agreed maturity up to 6 months 320006 6–12 months 320006 1–2 years 320006 2–5 years 320006 over 5 years 320006 Redeemable at notice up to 3 months 320006 3 months –1 year 320006 –2 years 320006 over 2 years 320006 Repo transactions 320006

A
9 10
Captive financial institution s and money lenders Overnight 320007 With an agreed maturity up to 6 months 320007 6–12 months 320007 1–2 years 320007 2–5 years 320007 over 5 years 320007 Redeemable at notice up to 3 months 320007 3 months –1 year 320007 –2 years 320007 over 2 years 320007 Repo transactions 320007 Insurance corporations Overnight 320008 With an agreed maturity up to 6 months 320008 6–12 months 320008 1–2 years 320008 2–5 years 320008 over 5 years 320008 Redeemable at notice up to 3 months 320008 3 months –1 year 320008 –2 years 320008 over 2 years 320008 Repo transactions 320008

A
9 10
Pension funds
Overnight 320009
With an agreed maturity up to 6 months 320009 6–12 months 320009 1–2 years 320009 2–5 years 320009 over 5 years 320009 Redeemable at notice up to 3 months 320009 3 months –1 year 320009 –2 years 320009 over 2 years 320009 Repo transactions 320009 Public non -financial corporations Overnight 320010 With an agreed maturity up to 6 months 320010 6–12 months 320010 1–2 years 320010 2–5 years 320010 over 5 years 320010 Redeemable at notice up to 3 months 320010 3 months –1 year 320010 –2 years 320010 over 2 years 320010 Repo transactions 320010

A
9 10
Private non
-financial corporations
Overnight 320011
With an agreed maturity up to 6 months 320011 6–12 months 320011 1–2 years 320011 2–5 years 320011 over 5 years 320011 Redeemable at notice up to 3 months 320011 3 months –1 year 320011 –2 years 320011 over 2 years 320011 Repo transactions 320011 Households Overnight 320012 With an agreed maturity up to 6 months 320012 6–12 months 320012 1–2 years 320012 2–5 years 320012 over 5 years 320012 Redeemable at notice up to 3 months 320012 3 months –1 year 320012 –2 years 320012 over 2 years 320012 Repo transactions 320012

A 1 2 3 4 5 6 7 8 9 10
Non-profit institutions serving households
Overnight 320013
With an agreed maturity up to 6 months 320013 6–12 months 320013 1–2 years 320013 2–5 years 320013 over 5 years 320013 Redeemable at notice up to 3 months 320013 3 months–1 year 320013 1–2 years 320013 over 2 years 320013 Repo transactions 320013 TOTAL deposits 320000 total total Debt securities issued with maturity of up to 1 year 330000 with maturity of 1–2 years 330000 with maturity of over 2 years 330000 TOTAL debt securities issued 330000 total total Prepared by __________________________________________ Submission date ___________________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 3
to Latvijas Banka's Regulation No 218 of 12 September 2022 Credit Card Debt, Revolving Loans and Overdrafts Granted in Euro __________________ 20____ Name of the reporting agent Code of the reporting agent
Appendix B-P
(in whole euro)
Item Item code Revolving loans and overdrafts Credit cards Convenience credit Extended credit A B 1 2 3 Residents Non-financial corporations 2410151 Households and non-profit institutions serving households 2410161 Residents of other euro area countries Non-financial corporations 2410152 Households and non-profit institutions serving households 2410162 Total (2410151+2410161+2410152+ +2410162) 2410400 Prepared by _________________________________ Submission date _________________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 4
to Latvijas Banka's Regulation No 218 of 12 September 2022 Profit or Loss Statement as at January 20__ –_____________ Name of the reporting agent Code of the reporting agent
Appendix F
(in whole euro)
Item Item code
Residents Non￾residents
Total
(1+2)
A B 1 2 3
Interest income on claims on MFIs
Central banks 810324
Associated and affiliated MFIs, excluding money market funds 810325 MFIs other than associated and affiliated MFIs, excluding money market funds 810326 Money market funds 810327 810310 Interest income on loans to non-MFIs Central government 814001 Local government 814002 Social security funds 814003 Non-MMF investment funds and alternative investment funds 814004 Other financial intermediaries 814005 Financial auxiliaries 814006 Captive financial institutions and money lenders 814007 Insurance corporations 814008 Pension funds 814009 Non-financial corporations 814015 Households and non-profit institutions serving households 814016 814020 Interest income on short-term debt securities (incl. other fixed-income securities) MFIs 815110 Central government 815101 Local government 815102 Social security funds 815103 Non-MMF investment funds and alternative investment funds 815104 Other financial intermediaries 815105 Financial auxiliaries 815106 Captive financial institutions and money lenders 815107 Insurance corporations 815108 Pension funds 815109 Non-financial corporations 815115

Appendix F (continued)
A B 1 2 3
Non-profit institutions serving households 815116 815100 Interest income on long-term debt securities (incl. other fixed-income securities) MFIs 815210 Central government 815201 Local government 815202 Social security funds 815203 Non-MMF investment funds and alternative investment funds 815204 Other financial intermediaries 815205 Financial auxiliaries 815206 Captive financial institutions and money lenders 815207 Insurance corporations 815208 Pension funds 815209 Non-financial corporations 815215 Non-profit institutions serving households 815216 815200 Other interest income 819000 TOTAL interest income (810310+814020+815100+815200+819000) 810000

Appendix F (continued)
A B 1 2 3
Interest expense on liabilities to MFIs
Central banks 821024
Associated and affiliated MFIs, excluding money market funds 821025 MFIs other than associated and affiliated MFIs, excluding money market funds 821026 Money market funds 821027 821010 Interest expense on non-MFI deposits Central government 822001 Local government 822002 Social security funds 822003 Non-MMF investment funds and alternative investment funds 822004 Other financial intermediaries 822005 Financial auxiliaries 822006 Captive financial institutions and money lenders 822007 Insurance corporations 822008 Pension funds 822009 Non-financial corporations 822015 Households and non-profit institutions serving households 822016 822020 Interest expense on issued short-term debt securities 823100 Interest expense on issued long-term debt securities 823200 Interest expense on operating lease liabilities 824000 Other interest expense 829000 TOTAL interest expense (821010+822020+823100+823200+824000+829000) 820000 Net interest income (810000-820000) A

Appendix F (continued)
A B 1 2 3
Dividend income
Income on shares and other variable income securities 831600 Income on holdings in associated and affiliated companies' share capital 831700 831000 Fees and commissions and other similar income Cash operations 832100 Account management 832200 Settlements and payments 832300 Securities trading 832400 Payment card servicing 832500 Lending 832600 Asset management 832700 Custodian bank's services 832800 Other 832900 832000 Fees and commissions and other similar expenses Processing of transfers and settlements 843100 Payment cards 843200 Transactions in securities 843300 Loan servicing 843400 Asset management 843500 Custodian bank's services 843600 Other 843900 843000 Profit/loss arising from dealing in financial instruments Profit/loss arising from dealing in foreign currencies 851000 Profit/loss arising from dealing in securities 852000 Profit/loss arising from dealing in other financial instruments 853000 850000 Surplus/deficit arising from revaluation of financial instruments Surplus/deficit arising from revaluation of foreign currencies 861000 x Surplus/deficit arising from revaluation of debt securities 862000 Surplus/deficit arising from revaluation of shares 863000 Surplus/deficit arising from revaluation of other financial instruments 864000 860000 Profit/loss arising from financial activities (A+831000+832000–843000+850000+860000) B x x

Appendix F (continued)
A B 1 2 3
Other ordinary income
Penalty 871100
Other income 871900
871000
Administrative expenses
Remuneration to the council and the executive board 881100 Wages and salaries and other payments to the staff 881200 Compulsory state social security contributions 881300 Taxes 881400 Business trip expenses 881500 Expenses on postal and communication services 881600 Expenses on information and computer services 881700 Expenses on other services 881800 Other expenses 881900 881000 Amortisation of intangible assets, depreciation and disposal of fixed assets Intangible assets 882300 x x Right-of-use assets on an operating lease 882400 x x Other fixed assets 882500 x x 882000 x x Other ordinary expenses Payments to funds and participation fees 883100 Other expenses 883200 883000 Expenses on provisions for credit impairment and charges Provisions for impairment of assets and off￾balance-sheet liabilities 887700 x x Provisions for other charges 887500 x x Losses arising from amounts written off/written down 887600 887000 x x Income arising from a decrease in provisions Decrease in provisions 872100 x x Recovery of assets write￾offs 872200 872000 x x Profit/loss before tax (B+871000–881000–882000–883000–887000+ +872000) C x x Corporate income tax 89000 x x Retained earnings/loss of the reporting year (C–89000) E x x *

• The total of column 3 shall be equal to the total of column 7 of liabilities item 395000 in the Monthly
  Financial Position Report.
  Prepared by ________________________________ Submission date __________________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 5
to Latvijas Banka's Regulation No 218 of 12 September 2022 Trust Assets ________________ 20____ Name of the reporting agent Code of the reporting agent
Appendix J
Management of resident funds (in whole euro) J-R Item Item code Residents Non-residents Total In euro and (1+2+3) foreign currencies In euro In foreign currencies A B 1 2 3 4 Claims on MFIs Short-term 4111201 Long-term 4112201 4110201 Loans to non-MFIs Short-term 4121301 Long-term 4122301 4120301 Debt securities and other fixed-income securities Short-term 4131001 Long-term 4132001 4130001 Shares, investment fund shares or units and other variable￾yield securities 4140001 Other 4190001 Total (4110201+4120301+4130001+ +4140001+4190001) 4100001 *

• The total of column 4 shall be equal to the total of columns 1 and 2 of liabilities item 420000 in the
  Monthly Financial Position Report.

Appendix J (continued)
Management of non-resident funds (in whole euro) J-N Item Item code Residents Non￾residents Total (1+2+3) In euro In foreign In euro and foreign currencies currencies A B 1 2 3 4 Claims on MFIs Short-term 4111202 Long-term 4112202 4110202 Loans to non-MFIs Short-term 4121302 Long-term 4122302 4120302 Short-term debt securities and other fixed-income securities MFIs 4131202 Government 4131132 Non-MFIs, excluding the government 4131172 4131002 Long-term debt securities and other fixed-income securities MFI 4132202 Government 4132132 Non-MFIs, excluding the government 4132172 4132002 Shares, investment fund shares or units and other variable income securities 4140002 Other 4190002 Total (4110202+4120302+4131002+4132002+ 4140002+4190002) 4100002 *

• The total of column 4 shall be equal to the total of columns 3–6 of liabilities item 420000 in the Monthly
  Financial Position Report.
  Prepared by _________________________________ Submission date _________________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 6
to Latvijas Banka's Regulation No 218 of 12 September 2022 Report on Electronic Money __________________ 20____ Name of the reporting agent Code of the reporting agent Appendix K (in whole euro) Item Item code Residents Residents of other euro area countries Residents of other foreign countries Total (1+..+9) MFIs Central govern￾ment Local govern￾ment Non-MFIs, excluding the govern￾ment MFIs Central govern￾ment Local govern￾ment Non-MFIs, excluding the govern￾ment A B 1 2 3 4 5 6 7 8 9 10 Liabilities Overnight deposits In euro incl. hardware-based electronic money 321145 software-based electronic money 321245 In foreign currencies incl. hardware-based electronic money 321165 software-based electronic money 321265 Total electronic money (321145+321245+321165+321265) 321000 Prepared by __________________________________________ Submission date ___________________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 7
to Latvijas Banka's Regulation No 218 of 12 September 2022 Loans in the Breakdown by Residual Maturity and by Interest Rate Reset Period ________________ 20____ _____ Name of the reporting agent Code of the reporting agent Appendix M (in whole euro) Item Item code In euro With an original maturity of over 1 year With an original maturity of over 2 years of which with a residual maturity of up to 1 year of which with a residual maturity of over 1 year and interest rate reset period ≤1 year of which with a residual maturity of up to 2 years of which with a residual maturity of over 2 years and interest rate reset period ≤2 years A B 1 2 3 4 5 6 Residents Non-financial corporations 2400151 Households and non-profit institutions serving households 2400161 Residents of other euro area countries Non-financial corporations 2400152 Households and non-profit institutions serving households 2400162 Total (2400151+2400161+2400152+2400162) 2400400 Prepared by __________________________________________ Submission date ___________________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 8
to Latvijas Banka's Regulation No 218 of 12 September 2022 Report on Share Capital __________________ 20____ Name of the reporting agent Code of the reporting agent
Appendix N
Shareholder's identifier
Code of the country of the shareholder's residency Sector code of the shareholder1 Book value of shares (in whole euro) 1 2 3 4 TOTAL * 1 Shall be specified in accordance with Appendix 12 of the Regulation.

• The total of column 4 shall be equal to the total of column 7 of liabilities item 391000 of the Monthly Financial Position Report.
  Prepared by __________________________________________ Submission date ___________________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 9
to Latvijas Banka's Regulation No 218 of 12 September 2022 Changes in the Items of the Monthly Financial Position Report ________________ 20____ Name of the reporting agent Code of the reporting agent (in whole euro) Item code Column code Amount Changes Code of the reason for changes1 Reason for in the previous changes month in the reporting month (2- 1) % (3:
1)
A B 1 2 3 4 5 6
Assets of the Monthly Financial Position Report Liabilities of the Monthly Financial Position Report Off-balance sheet items of the Monthly Financial Position Report 1 DAR – a transaction; PRK – reclassification; PRV – revaluation; CIT – other. Prepared by ___________________________________ Submission date _____________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 10
to Latvijas Banka's Regulation No 218 of 12 September 2022 Explication of Other Assets ________________ 20____ Name of the reporting agent Code of the reporting agent (in whole euro) Item code Content of assets item 223000 Amount A 1 2 TOTAL Prepared by ________________________________________ Submission date __________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 11
to Latvijas Banka's Regulation No 218 of 12 September 2022 Explication of Other Liabilities ________________ 20____ Name of the reporting agent Code of the reporting agent (in whole euro) Item code Content of liabilities item 350000 Amount A 1 2 TOTAL Prepared by ________________________________________ Submission date __________ (first name, surname; e-mail address; telephone number) Governor of Latvijas Banka Mārtiņš Kazāks

Appendix 12
to Latvijas Banka's Regulation No 218 of 12 September 2022 Codes Used in Appendix ABL and Appendix N Name Code Explanation 1 2 3 Counterparty' s sector code SK11 Non-financial corporations SK111 Public non-financial corporations SK112 Private non-financial corporations SK121 Central banks SK122 MFIs, excluding money market funds SK12201 Associated and affiliated MFIs, excluding money market funds SK12202 MFIs other than associated and affiliated MFIs, excluding money market funds SK123 Money market funds SK124 Non-MMF investment funds and alternative investment funds SK125 Other financial intermediaries SK125B Other financial intermediaries, excluding non-MFI credit institutions, central counterparties and financial vehicle corporations SK12511 Investment firms that are non-MFI credit institutions SK1256 Central counterparties SK1254 Financial vehicle corporations SK126 Financial auxiliaries SK127 Captive financial institutions and money lenders SK128 Insurance corporations SK129 Pension funds SK1311 Central governments SK1313 Local governments SK1314 Social security funds SK14 Households SK14C Households, excluding sole proprietors SK142 Sole proprietors SK15 Non-profit institutions serving households SK9 No information available Maturity type code TV111 Demand TV112 With an agreed maturity TV12 Redeemable at notice TV13 Repo transactions TV14 Reverse repo transactions TV15 Overnight TV16 With an original maturity Code of maturity band 00D01D Overnight 00M00M Demand 00M03M Up to 3 months 00M06M Up to 6 months 03M12M 3–12 months

1 2 3
06M12M 6–12 months
00M12M Up to one year
01G02G 1–2 years
02G05G 2–5 years
02G99G Over 2 years
05G99G Over 5 years
00R99R Repo transactions
99R00R Reverse repo transactions
Instrument type code
IV201 Structured deposits
IV202 Transferable deposits
IV203 Non-transferable deposits
IV301 Structured debt securities issued
IV302 Debt securities issued with a maturity of up to two years and nominal capital guarantee upon maturity below 100% IV404 Syndicated loans IV405 Lending for house purchase IV406 Consumer credit IV407 Other loans Governor of Latvijas Banka Mārtiņš Kazāks