{"text_format":"1","workbook":"xlsx","n_sheets":14,"sheets":["Instrukcija","EdsData","Aktīvs","Pasīvs","PZA izmaksu","PZA izdevumu","Analīze","Koefic","Koefic diagr","Skaidrojumi","NPL netieša","NPL tieša","PKIP","Tiesibas"],"not_rendered":{"charts":6,"images":1,"macros":1,"external_links":0,"defined_names":26,"comments":2,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Instrukcija","index":0,"n_rows":6,"n_cols":4,"rows_kept":6,"cut":false,"hidden":false,"merged":[[1,2,1,8],[2,3,2,8],[3,3,3,8]]}
[]
[null,"Apraksts:","https://exceldarbariki.mozello.lv/produkti/gp-analize/"]
[null,"Kā ieslēgt makrosus:",null,"https://exceldarbariki.mozello.lv/produkti/instrukcijas/"]
[null,"Kā atbloķēt makrosus:",null,"https://exceldarbariki.mozello.lv/produkti/ka-atbloket-makrosus/"]
[]
[null,"Nepieciešams ieiet EDS izlādēt gada pārskatu XML formātā tekošo un iepriekšējo periodiem"]

{"sheet":"EdsData","index":1,"n_rows":7,"n_cols":17,"rows_kept":7,"cut":false,"hidden":false,"merged":[[4,2,4,3],[2,1,2,2],[1,1,1,2],[2,15,2,16],[1,15,1,16],[4,4,4,6]]}
[]
[null,"Decimālais atdalītais",null,{"$f":"MID(1/10,2,1)","v":"."},null,null,null,null,null,null,"1. gads","2. gads","3. gads",null,"Būtiskums","Būtiskuma postenis"]
[null,"Tūkstošu atdalītais",null,null,null,null,null,null,null,"Datums","2024-12-31",{"$f":"IF($K$3=\"\",\"---\",DATE(YEAR(K3)-1,MONTH(K3),DAY(K3)))","v":"2023-12-31"},{"$f":"IF($K$3=\"\",\"---\",DATE(YEAR(L3)-1,MONTH(L3),DAY(L3)))","v":"2022-12-31"},null,{"$f":"ROUND(ABS(IF(P3=\"Bilances summa\",Aktīvs!$H$80,IF(P3=\"Peļņa/zaudējumi\",'PZA izmaksu'!$H$34+'PZA izdevumu'!$H$40,IF(P3=\"Neto ieņēmumi\",'PZA izmaksu'!$H$7+'PZA izdevumu'!$H$7,IF(P3=\"Pašu kapitāls\",Pasīvs!$H$23,0)))))*P5,0)","v":0},"Neto ieņēmumi"]
[null,null,null,null,null,null,null,null,null,"Eds gads",2024,{"$f":"IF($K$3=\"\",\"---\",IF(YEAR($K$3)=$K$4,$K$4,IF(COUNTIFS(D:D,YEAR(K3))>0,YEAR(K3),YEAR(L3))))","v":2024},{"$f":"IF(K3=\"\",\"---\",IF(YEAR($K$3)=$K$4,L4-1,L4))","v":2023},null,"Izpildes būtiskums","Bāzes %","Ticamības %"]
[null,"Stādija","Plānošana",null,"Uzņēmuma gada pārskats",null,null,{"$f":"IF(INDIRECT(\"N8\")=\"\",IF(INDIRECT(\"N9\")=\"\",\"-\",INDIRECT(\"N9\")),INDIRECT(\"N8\"))","v":"-"},null,"Kolonna",{"$f":"IF($K$3=\"\",\"---\",IF(YEAR($K$3)=$K$4,\"Beigas\",\"---\"))","v":"Beigas"},{"$f":"IF($K$3=\"\",\"---\",IF(YEAR($K$3)=$L$4,\"Sakums\",\"Beigas\"))","v":"Sakums"},"Sakums",null,{"$f":"ROUND(O3*Q5,0)","v":0},0.02,0.9]
[]
[null,"Pārskats","Tips","Gads","Kolonna","Postenis","Vērtība","GpRowId",null,"DokId","RegNr","Periods no","Periods līdz","Klients","Iesniegts"]

{"sheet":"Aktīvs","index":2,"n_rows":80,"n_cols":17,"rows_kept":80,"cut":false,"hidden":false,"merged":[[44,1,44,3],[78,1,78,3],[5,1,5,3],[3,15,3,16],[6,1,6,3],[3,1,4,3],[3,5,4,5],[3,6,4,6],[1,15,1,16],[1,1,1,3],[3,4,4,4],[3,7,4,7],[3,9,4,9],[3,8,4,8]]}
[]
[null,{"$f":"EdsData!H5","v":"-"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EdsData!$C$5=\"Plānošana\",\"Plānošanas stadijā\",\"Noslēguma stadijā \")","v":"Plānošanas stadijā"}]
[]
[null,"BILANCE AKTĪVS",null,null,"Rindas kods EDS","EDS","Manuāli",{"$f":"EdsData!$K$3","v":"2024-12-31"},{"$f":"DATE(YEAR(H4)-1,MONTH(H4),DAY(H4))","v":"2023-12-31"},{"$f":"DATE(YEAR(I4)-1,MONTH(I4),DAY(I4))","v":"2022-12-31"},"Starpība    ","Pieaugums % ","Starpība ","Pieaugums % ",null,"Obligātas pārbaudes "]
[null,null,null,null,null,null,null,null,null,null," (3. -4.)","(3./4.x100-100)","4.-5.","(4./5.x100-100)",null,"Būtiskums ","Izpildes būtiskums "]
[null,1,null,null,2,null,null,3,4,5,6,7,8,9,null,{"$f":"EdsData!$O$3","v":0},{"$f":"EdsData!$O$5","v":0}]
[null,"1. ILGTERMIŅA IEGULDĪJUMI",null,null,10]
[null,null,"I Nemateriālie ieguldījumi",null,20]
[null,null,null,"1. Attīstības izmaksas",30,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E9,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G9,F9)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E9,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E9,EdsData!$G:$G)","v":0},{"$f":"H9-I9","v":0},{"$f":"IFERROR(H9/I9*100-100,\"-\")","v":"-"},{"$f":"I9-J9","v":0},{"$f":"IFERROR(I9/J9*100-100,\"-\")","v":"-"},null,{"$f":"IF(AND($P$6>0,H9>=$P$6),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,H9>=$Q$6,H9<=$P$6),\"Virs IB\",\"\")","v":""}]
[null,null,null,"2. Koncesijas, patenti, licences, preču zīmes un tamlīdzīgas tiesības",40,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E10,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G10,F10)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E10,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E10,EdsData!$G:$G)","v":0},{"$f":"H10-I10","v":0},{"$f":"IFERROR(H10/I10*100-100,\"-\")","v":"-"},{"$f":"I10-J10","v":0},{"$f":"IFERROR(I10/J10*100-100,\"-\")","v":"-"},null,{"$f":"IF(AND($P$6>0,H10>=$P$6),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,H10>=$Q$6,H10<=$P$6),\"Virs IB\",\"\")","v":""}]
[null,null,null,"3. Citi nemateriālie ieguldījumi",50,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E11,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G11,F11)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E11,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E11,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"4. Nemateriālā vērtība",60,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E12,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G12,F12)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E12,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E12,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"5. Avansa maksājumi par nemateriālajiem ieguldījumiem",70,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E13,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G13,F13)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E13,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E13,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"* citi apakšposteņi","20.*",{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E14,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G14,F14)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E14,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E14,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"I KOPĀ",80,{"$f":"SUM(F9:F14)","v":0},0,{"$f":"SUM(H9:H14)","v":0},{"$f":"SUM(I9:I14)","v":0},0,0,"-",0,"-"]
[null,null,"II Pamatlīdzekļi",null,90]
[null,null,null,"1. Nekustāmie īpašumi",100,{"$f":"SUM(F18:F20)","v":0},0,{"$f":"SUM(H18:H20)","v":0},{"$f":"SUM(I18:I20)","v":0},0,{"$f":"H17-I17","v":0},{"$f":"IFERROR(H17/I17*100-100,\"-\")","v":"-"},{"$f":"I17-J17","v":0},{"$f":"IFERROR(I17/J17*100-100,\"-\")","v":"-"},null,{"$f":"IF(AND($P$6>0,H17>=$P$6),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,H17>=$Q$6,H17<=$P$6),\"Virs IB\",\"\")","v":""}]
[null,null,null,"   a) zemesgabali, ēkas un inženierbūves",110,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E18,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G18,F18)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E18,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E18,EdsData!$G:$G)","v":0},0,"-",0,"-"]
[null,null,null,"   b) ieguldījuma īpašumi",120,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E19,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G19,F19)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E19,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E19,EdsData!$G:$G)","v":0},0,"-",0,"-"]
[null,null,null,"* citi apakšposteņi","100.*",{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E20,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G20,F20)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E20,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E20,EdsData!$G:$G)","v":0},0,"-",0,"-"]
[null,null,null,"2. Dzīvnieki un augi:",130,{"$f":"SUM(F22:F24)","v":0},0,{"$f":"SUM(H22:H24)","v":0},{"$f":"SUM(I22:I24)","v":0},0,0,"-",0,"-",null,{"$f":"IF(AND($P$6>0,H21>=$P$6),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,H21>=$Q$6,H21<=$P$6),\"Virs IB\",\"\")","v":""}]
[null,null,null,"   a) darba vai produktīvie dzīvnieki un ilggadīgie stādījumi",140,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E22,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G22,F22)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E22,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E22,EdsData!$G:$G)","v":0},0,"-",0,"-"]
[null,null,null,"   b) bioloģiskie aktīvi",150,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E23,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G23,F23)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E23,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E23,EdsData!$G:$G)","v":0},0,"-",0,"-"]
[null,null,null,"* citi apakšposteņi","130.*",{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E24,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G24,F24)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E24,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E24,EdsData!$G:$G)","v":0},0,"-",0,"-"]
[null,null,null,"3. Ilgtermiņa ieguldījumi nomātos pamatlīdzekļos",160,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E25,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G25,F25)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E25,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E25,EdsData!$G:$G)","v":0},0,"-",0,"-",null,{"$f":"IF(AND($P$6>0,H25>=$P$6),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,H25>=$Q$6,H25<=$P$6),\"Virs IB\",\"\")","v":""}]
[null,null,null,"4. Ilgtermiņa ieguldījumi publiskā partnera pamatlīdzekļos",170,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E26,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G26,F26)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E26,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E26,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"5. Tehnoloģiskās iekārtas un ierīces",180,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E27,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G27,F27)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E27,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E27,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"6. Pārējie pamatlīdzekļi un inventārs",190,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E28,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G28,F28)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E28,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E28,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"7. Pamatlīdzekļu izveidošana un nepabeigto celtniecības objektu izmaksas",200,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E29,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G29,F29)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E29,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E29,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"8. Avansa maksājumi pa pamatlīdzekļiem",210,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E30,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G30,F30)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E30,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E30,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"* citi apakšposteņi","90.*",{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E31,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G31,F31)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E31,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E31,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"II KOPĀ",220,{"$f":"SUM(F17,F21,F25:F31)","v":0},0,{"$f":"SUM(H17,H21,H25:H31)","v":0},{"$f":"SUM(I17,I21,I25:I31)","v":0},0,0,"-",0,"-"]
[null,null,"III Ilgtermiņa finansu ieguldījumi",null,230]
[null,null,null,"1. Līdzdalība radniecisko sabiedrību kapitālā",240,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E34,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G34,F34)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E34,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E34,EdsData!$G:$G)","v":0},{"$f":"H34-I34","v":0},{"$f":"IFERROR(H34/I34*100-100,\"-\")","v":"-"},{"$f":"I34-J34","v":0},{"$f":"IFERROR(I34/J34*100-100,\"-\")","v":"-"},null,{"$f":"IF(AND($P$6>0,H34>=$P$6),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,H34>=$Q$6,H34<=$P$6),\"Virs IB\",\"\")","v":""}]
[null,null,null,"2. Aizdevumi radnieciskajām sabiedrībām",250,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E35,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G35,F35)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E35,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E35,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"3. Līdzdalība asociēto sabiedrību kapitālā",260,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E36,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G36,F36)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E36,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E36,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"4. Aizdevumi asociētajām sabiedrībām",270,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E37,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G37,F37)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E37,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E37,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"5. Pārējie vērtspapīri un ieguldījumi",280,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E38,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G38,F38)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E38,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E38,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"6. Pārējie aizdevumi un citi ilgtermiņa debitori",290,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E39,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G39,F39)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E39,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E39,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"7. Pašu akcijas un daļas",300,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E40,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G40,F40)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E40,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E40,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"8. Aizdevumi akcionāriem vai dalībniekiem un vadībai",310,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E41,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G41,F41)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E41,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E41,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"9. Atliktā nodokļa aktīvi",320,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E42,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G42,F42)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E42,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E42,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"* citi apakšposteņi","230.*",{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E43,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G43,F43)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E43,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E43,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"III KOPĀ",330,{"$f":"SUM(F34:F43)","v":0},0,{"$f":"SUM(H34:H43)","v":0},{"$f":"SUM(I34:I43)","v":0},0,0,"-",0,"-"]
[null,"ILGTERMIŅA IEGULDĪJUMI KOPĀ",null,null,340,{"$f":"F44+F32+F15","v":0},0,{"$f":"H44+H32+H15","v":0},{"$f":"I44+I32+I15","v":0},{"$f":"J44+J32+J15","v":0},0,"-",0,"-"]
[null,"2. APGROZĀMIE LĪDZEKĻI",null,null,350]
[null,null,"I Krājumi",null,360]
[null,null,null,"1. Izejvielas, pamatmateriāli un palīgmateriāli",370,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E48,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G48,F48)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E48,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E48,EdsData!$G:$G)","v":0},{"$f":"H48-I48","v":0},{"$f":"IFERROR(H48/I48*100-100,\"-\")","v":"-"},{"$f":"I48-J48","v":0},{"$f":"IFERROR(I48/J48*100-100,\"-\")","v":"-"},null,{"$f":"IF(AND($P$6>0,H48>=$P$6),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,H48>=$Q$6,H48<=$P$6),\"Virs IB\",\"\")","v":""}]
[null,null,null,"2. Nepabeigtie ražojumi un pasūtījumi",380,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E49,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G49,F49)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E49,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E49,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"3. Gatavie ražojumi un preces pārdošanai",390,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E50,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G50,F50)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E50,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E50,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"4. Avansa maksājumi par precēmmi",400,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E51,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G51,F51)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E51,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E51,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"5. Dzīvnieki un augi:",410,{"$f":"SUM(F53:F55)","v":0},0,{"$f":"SUM(H53:H55)","v":0},{"$f":"SUM(I53:I55)","v":0},0,0,"-",0,"-",null,"",""]
[null,null,null,"      a/ dzīvnieki un viengadīgie stādījumi",420,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E53,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G53,F53)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E53,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E53,EdsData!$G:$G)","v":0},0,"-",0,"-"]
[null,null,null,"      b/ bioloģiskie aktīvi",430,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E54,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G54,F54)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E54,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E54,EdsData!$G:$G)","v":0},0,"-",0,"-"]
[null,null,null,"* citi apakšposteņi","410.*",{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E55,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G55,F55)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E55,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E55,EdsData!$G:$G)","v":0},0,"-",0,"-"]
[null,null,null,"6. Pārdošanai turēti ilgtermiņa ieguldījumi",440,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$K$4&\"BeigasR\"&$E56,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G56,F56)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E56,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E56,EdsData!$G:$G)","v":0},0,"-",0,"-",null,{"$f":"IF(AND($P$6>0,H56>=$P$6),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,H56>=$Q$6,H56<=$P$6),\"Virs IB\",\"\")","v":""}]
[null,null,null,"* citi apakšposteņi","360.*",{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E57,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G57,F57)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E57,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E57,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"I KOPĀ",450,{"$f":"SUM(F48:F52,F56:F57)","v":0},0,{"$f":"SUM(H48:H52,H56:H57)","v":0},{"$f":"SUM(I48:I52,I56:I57)","v":0},0,0,"-",0,"-"]
[null,null,"II Debitori",null,460]
[null,null,null,"1. Pircēju un pasūtītāju parādi",470,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E60,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G60,F60)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E60,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E60,EdsData!$G:$G)","v":0},{"$f":"H60-I60","v":0},{"$f":"IFERROR(H60/I60*100-100,\"-\")","v":"-"},{"$f":"I60-J60","v":0},{"$f":"IFERROR(I60/J60*100-100,\"-\")","v":"-"},null,{"$f":"IF(AND($P$6>0,H60>=$P$6),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,H60>=$Q$6,H60<=$P$6),\"Virs IB\",\"\")","v":""}]
[null,null,null,"2. Radniecisko sabiedību parādi",480,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E61,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G61,F61)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E61,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E61,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"3. Asociēto sabiedību parādi",490,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E62,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G62,F62)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E62,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E62,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"4. Citi debitori",500,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E63,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G63,F63)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E63,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E63,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"5. Neiemaksātās daļas sabiedrības kapitālā",510,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E64,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G64,F64)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E64,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E64,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"6. Īstermiņa aizdevumi akcionārieai dalībniekiem un vadībai",520,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E65,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G65,F65)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E65,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E65,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"7. Nākamo periodu izmaksas",530,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E66,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G66,F66)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E66,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E66,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"8. Uzkrātie ieņēmumi",540,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E67,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G67,F67)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E67,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E67,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"* citi apakšposteņi","460.*",{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E68,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G68,F68)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E68,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E68,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"II KOPĀ",550,{"$f":"SUM(F60:F68)","v":0},0,{"$f":"SUM(H60:H68)","v":0},{"$f":"SUM(I60:I68)","v":0},0,0,"-",0,"-"]
[null,null,"III   Īstermiņa finanšu ieguldījumi",null,560]
[null,null,null,"1. Līdzdalība radniecisko sabiedību kapitālā",570,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E71,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G71,F71)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E71,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E71,EdsData!$G:$G)","v":0},{"$f":"H71-I71","v":0},{"$f":"IFERROR(H71/I71*100-100,\"-\")","v":"-"},{"$f":"I71-J71","v":0},{"$f":"IFERROR(I71/J71*100-100,\"-\")","v":"-"},null,{"$f":"IF(AND($P$6>0,H71>=$P$6),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,H71>=$Q$6,H71<=$P$6),\"Virs IB\",\"\")","v":""}]
[null,null,null,"2. Pašu akcijas un daļas",580,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E72,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G72,F72)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E72,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E72,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"3. Pārējie vērtspapīri un līdzdalība kapitālos",590,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E73,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G73,F73)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E73,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E73,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,"             4. Atvasinātie finanšu instrumenti",null,null,600,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E74,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G74,F74)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E74,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E74,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"* citi apakšposteņi","460.*",{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E75,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G75,F75)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E75,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E75,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"III KOPĀ",610,{"$f":"SUM(F71:F75)","v":0},0,0,0,{"$f":"SUM(J71:J75)","v":0},0,"-",0,"-"]
[null,null,"IV Naudas līdzekļi",null,620,{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E77,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G77,F77)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E77,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E77,EdsData!$G:$G)","v":0},0,"-",0,"-",null,{"$f":"IF(AND($P$6>0,H77>=$P$6),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,H77>=$Q$6,H77<=$P$6),\"Virs IB\",\"\")","v":""}]
[null,null,null,"* citi apakšposteņi","620.*",{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E78,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G78,F78)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E78,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Aktivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E78,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,"APGROZĀMIE LĪDZEKĻI KOPĀ",null,null,630,{"$f":"F58+F69+F76+F77","v":0},0,{"$f":"H58+H69+H76+H77","v":0},0,0,0,"-",0,"-"]
[null,"BILANCE",null,null,640,{"$f":"F79+F45","v":0},0,{"$f":"H79+H45","v":0},{"$f":"I79+I45","v":0},{"$f":"J79+J45","v":0},0,"-",0,"-"]

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[null,{"$f":"EdsData!H5","v":"-"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EdsData!$C$5=\"Plānošana\",\"Plānošanas stadijā\",\"Noslēguma stadijā \")","v":"Plānošanas stadijā"}]
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[null,"BILANCE PASĪVS",null,null,"Rindas kods EDS","EDS","Manuāli",{"$f":"EdsData!$K$3","v":"2024-12-31"},{"$f":"DATE(YEAR(H4)-1,MONTH(H4),DAY(H4))","v":"2023-12-31"},{"$f":"DATE(YEAR(I4)-1,MONTH(I4),DAY(I4))","v":"2022-12-31"},"Starpība    ","Pieaugums % ","Starpība ","Pieaugums % ",null,"Obligātas pārbaudes "]
[null,null,null,null,null,null,null,null,null,null," (3. -4.)","(3./4.x100-100)","4.-5.","(4./5.x100-100)",null,"Būtiskums ","Izpildes būtiskums "]
[null,1,null,null,2,null,null,3,4,5,6,7,8,9,null,{"$f":"EdsData!$O$3","v":0},{"$f":"EdsData!$O$5","v":0}]
[null,"1. PAŠU KAPITĀLS",null,null,650]
[null,null,null,"1. Akciju kapitāls (pamatkapitāls)",660,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E8,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G8,F8)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E8,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E8,EdsData!$G:$G)","v":0},{"$f":"H8-I8","v":0},{"$f":"IFERROR(H8/I8*100-100,\"-\")","v":"-"},{"$f":"I8-J8","v":0},{"$f":"IFERROR(I8/J8*100-100,\"-\")","v":"-"},null,{"$f":"IF(AND($P$6>0,ABS(H8)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H8)>=ABS($Q$6),ABS(H8)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,null,"2. Akciju (daļu) emisijas uzcenojums",670,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E9,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G9,F9)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E9,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E9,EdsData!$G:$G)","v":0},{"$f":"H9-I9","v":0},{"$f":"IFERROR(H9/I9*100-100,\"-\")","v":"-"},{"$f":"I9-J9","v":0},{"$f":"IFERROR(I9/J9*100-100,\"-\")","v":"-"},null,{"$f":"IF(AND($P$6>0,ABS(H9)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H9)>=ABS($Q$6),ABS(H9)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,null,"3. Ilgtermiņa ieguldījumu pārvērtēšanas rezerve",680,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E10,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G10,F10)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E10,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E10,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"4. Finanšu instrumentu patiesās vērtības rezerve",690,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E11,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G11,F11)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E11,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E11,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"5. Rezerves:",700]
[null,null,null,"a) likumā noteiktās rezerves",710,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E13,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G13,F13)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E13,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E13,EdsData!$G:$G)","v":0},0,"-",0,"-",null,{"$f":"IF(AND($P$6>0,ABS(H13)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H13)>=ABS($Q$6),ABS(H13)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,null,"b) rezerves pašu akcijām vai daļām",720,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E14,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G14,F14)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E14,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E14,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"c) sabiedrības statūtos noteiktās rezerves",730,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E15,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G15,F15)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E15,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E15,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"d) rezerves, kas novirzītas attīstībai",740,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E16,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G16,F16)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E16,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E16,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"e) pārējās rezerves",760,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E17,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G17,F17)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E17,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E17,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"* citi apakšposteņi","700.*",{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E18,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G18,F18)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E18,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E18,EdsData!$G:$G)","v":0},{"$f":"H18-I18","v":0},{"$f":"IFERROR(H18/I18*100-100,\"-\")","v":"-"},{"$f":"I18-J18","v":0},{"$f":"IFERROR(I18/J18*100-100,\"-\")","v":"-"},null,"",""]
[null,null,null,"Rezerves kopā",770,{"$f":"SUM(F13:F18)","v":0},{"$f":"SUM(G13:G18)","v":0},0,0,0,0,"-",0,"-",null,"",""]
[null,null,null,"6. Iepriekšējo gadu nesadalītā peļņa vai nesegtie zaudējumi",780,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E20,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G20,F20)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E20,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E20,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"7. Pārskata gada peļņa vai zaudējumi",790,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E21,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G21,F21)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E21,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E21,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"8. Mazākumakcionāru līdzdalības daļa",{"$f":"IF(EdsData!$E$5=\"Konsolidētais uzņēmuma gada pārskats\",\"800\",\"---\")","v":"---"},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E22,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G22,F22)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E22,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E22,EdsData!$G:$G)","v":0},{"$f":"H22-I22","v":0},{"$f":"IFERROR(H22/I22*100-100,\"-\")","v":"-"},{"$f":"I22-J22","v":0},{"$f":"IFERROR(I22/J22*100-100,\"-\")","v":"-"},null,{"$f":"IF(AND($P$6>0,ABS(H22)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H22)>=ABS($Q$6),ABS(H22)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,"PAŠU KAPITĀLS KOPĀ",null,null,{"$f":"IF(EdsData!$E$5=\"Konsolidētais uzņēmuma gada pārskats\",\"810\",\"800\")","v":"800"},{"$f":"SUM(F8:F11,F19:F21)","v":0},0,{"$f":"SUM(H8:H11,H19:H22)","v":0},{"$f":"SUM(I8:I11,I19:I22)","v":0},{"$f":"SUM(J8:J11,J19:J22)","v":0},0,"-",0,"-"]
[null,"2. UZKRĀJUMI",null,null,{"$f":"E23+10","v":810}]
[null,null,null,"1. Uzkrājumi  pensijām un tamlīdzīgām saistībām",{"$f":"E24+10","v":820},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E25,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G25,F25)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E25,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E25,EdsData!$G:$G)","v":0},0,"-",0,"-",null,{"$f":"IF(AND($P$6>0,ABS(H25)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H25)>=ABS($Q$6),ABS(H25)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,null,"2. Uzkrājumi paredzamajiem nodokļiem",830,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E26,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G26,F26)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E26,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E26,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"3. Citi uzkrājumi",840,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E27,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G27,F27)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E27,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E27,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,"Uzkrājumi kopā",null,null,850,{"$f":"SUM(F25:F27)","v":0},0,{"$f":"SUM(H25:H27)","v":0},{"$f":"SUM(I25:I27)","v":0},0,0,"-",0,"-"]
[null,"3. KREDITORI"]
[null,null,"I Ilgtermiņa kreditori",null,{"$f":"E28+10","v":860}]
[null,null,null,"1. Aizņēmumi pret obligācijām",{"$f":"E30+10","v":870},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E31,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G31,F31)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E31,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E31,EdsData!$G:$G)","v":0},0,"-",0,"-",null,{"$f":"IF(AND($P$6>0,ABS(H31)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H31)>=ABS($Q$6),ABS(H31)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,null,"2. Akcijās pārvēršamie aizņēmumi",{"$f":"E31+10","v":880},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E32,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G32,F32)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E32,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E32,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"3. Aizņēmumi no kredītiestādēm",890,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E33,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G33,F33)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E33,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E33,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"4. Citi aizņēmumi",900,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E34,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G34,F34)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E34,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E34,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"5. No pircējiem saņemtie avansi",910,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E35,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G35,F35)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E35,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E35,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"6. Parādi piegādātājiem un darbuzņēmējiem",920,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E36,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G36,F36)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E36,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E36,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"7. Maksājamie vekseļi",930,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E37,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G37,F37)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E37,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E37,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"8. Parādi radniecīgiem sabiedrībām",940,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E38,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G38,F38)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E38,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E38,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"9. Parādi asociētajām sabiedrībām",950,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E39,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G39,F39)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E39,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E39,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"10. Nodokļi un sociālās nodrošināšanas maksājumi",960,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E40,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G40,F40)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E40,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E40,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"11. Atliktā nodokļa saistības",970,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E41,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G41,F41)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E41,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E41,EdsData!$G:$G)","v":0},{"$f":"H41-I41","v":0},{"$f":"IFERROR(H41/I41*100-100,\"-\")","v":"-"},{"$f":"I41-J41","v":0},{"$f":"IFERROR(I41/J41*100-100,\"-\")","v":"-"},null,"",""]
[null,null,null,"12. Pārējie kreditori.",980,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E42,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G42,F42)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E42,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E42,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"13. Nākamo periodu ieņēmumi.",990,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E43,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G43,F43)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E43,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E43,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"14. Neizmaksātās dividendes.",1000,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E44,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G44,F44)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E44,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E44,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"Ilgtermiņa kreditori kopā",1010,{"$f":"SUM(F31:F44)","v":0},0,{"$f":"SUM(H31:H44)","v":0},{"$f":"SUM(I31:I44)","v":0},{"$f":"SUM(J31:J44)","v":0},0,"-",0,"-"]
[null,null,"II Īstermiņa kreditori",null,1020]
[null,null,null,"1. Aizņēmumi pret obligācijām",1030,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E47,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G47,F47)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E47,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E47,EdsData!$G:$G)","v":0},0,"-",0,"-",null,{"$f":"IF(AND($P$6>0,ABS(H47)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H47)>=ABS($Q$6),ABS(H47)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,null,"2. Akcijās pārvēršamie aizņēmumi",1040,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E48,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G48,F48)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E48,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E48,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"3. Aizņēmumi no kredītiestādēm",1050,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E49,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G49,F49)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E49,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E49,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"4. Citi aizņēmumi",1060,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E50,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G50,F50)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E50,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E50,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"5. No pircējiem saņemtie avansi",1070,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E51,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G51,F51)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E51,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E51,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"6. Parādi piegādātājiem un darbuzņēmējiem",1080,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E52,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G52,F52)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E52,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E52,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"7. Maksājamie vekseļi",1090,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E53,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G53,F53)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E53,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E53,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"8. Parādi radniecīgiem sabiedrībām",1100,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E54,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G54,F54)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E54,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E54,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"9. Parādi asociētajajām sabiedrībām",1110,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E55,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G55,F55)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E55,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E55,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"10. Nodokļi un sociālās nodrošināšanas maksājumi",1120,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E56,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G56,F56)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E56,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E56,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"11. Pārējie kreditori",1130,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E57,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G57,F57)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E57,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E57,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"12. Nākamo periodu ieņēmumi",1140,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E58,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G58,F58)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E58,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E58,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"13. Neizmaksātās dividendes",1150,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E59,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G59,F59)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E59,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E59,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"14. Uzkrātās saistības",1160,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E60,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G60,F60)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E60,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E60,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,null,null,"15. Atvasinātie finanšu instrumenti",1170,{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E61,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G61,F61)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E61,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"Pasivi\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E61,EdsData!$G:$G)","v":0},0,"-",0,"-",null,"",""]
[null,"Īstermiņa kreditori kopā",null,null,1180,{"$f":"SUM(F47:F61)","v":0},0,{"$f":"SUM(H47:H61)","v":0},{"$f":"SUM(I47:I61)","v":0},0,0,"-",0,"-"]
[null,"KREDITORI KOPĀ",null,null,"-",{"$f":"F62+F45","v":0},0,{"$f":"H62+H45","v":0},{"$f":"I62+I45","v":0},0,0,"-",0,"-"]
[null,"BILANCE",null,null,{"$f":"E62+10","v":1190},{"$f":"F63+F28+F23","v":0},0,{"$f":"H63+H28+H23","v":0},{"$f":"I63+I28+I23","v":0},0,0,"-",0,"-"]
[]
[null,null,null,null,"Kontrole",{"$f":"F64-Aktīvs!F80","v":0},{"$f":"G64-Aktīvs!G80","v":0},{"$f":"H64-Aktīvs!H80","v":0},{"$f":"I64-Aktīvs!I80","v":0},{"$f":"J64-Aktīvs!J80","v":0}]

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[]
[null,{"$f":"EdsData!H5","v":"-"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EdsData!$C$5=\"Plānošana\",\"Plānošanas stadijā\",\"Noslēguma stadijā \")","v":"Plānošanas stadijā"}]
[]
[null,"Nr.","Peļņas un zaudējumu aprēķins (izmaksu metode)",null,"Rindas kods EDS ","EDS","Manuāli",{"$f":"YEAR(EdsData!$K$3)","v":2024},{"$f":"H4-1","v":2023},{"$f":"I4-1","v":2022},"+/ - (4. -5.)","Pieaugums % (4./5.*100)","+/ - (5. -6.)","Pieaugums % (5./6.*100)",null,"Obligātas pārbaudes "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Būtiskums ","Izpildes būtiskums "]
[null,1,2,null,3,null,null,{"$f":"E6+1","v":4},{"$f":"H6+1","v":5},{"$f":"I6+1","v":6},{"$f":"J6+1","v":7},{"$f":"K6+1","v":8},9,10,null,{"$f":"EdsData!$O$3","v":0},{"$f":"EdsData!$O$5","v":0}]
[null,1,"Neto apgrozījums",null,10,{"$f":"SUM(F8:F10)","v":0},{"$f":"SUM(G8:G10)","v":0},{"$f":"SUM(H8:H10)","v":0},{"$f":"SUM(I8:I10)","v":0},{"$f":"SUM(J8:J10)","v":0},{"$f":"$H7-$I7","v":0},{"$f":"IFERROR($H7/$I7*100-100,0)","v":0},{"$f":"$I7-$J7","v":0},{"$f":"IFERROR($I7/$J7*100-100,0)","v":0},null,{"$f":"IF(AND($P$6>0,ABS(H7)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H7)>=ABS($Q$6),ABS(H7)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"    a) no lauksaimnieciskās darbības",null,20,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E8,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G8,F8)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E8,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E8,EdsData!$G:$G)","v":0},{"$f":"$H8-$I8","v":0},{"$f":"IFERROR($H8/$I8*100-100,0)","v":0},{"$f":"$I8-$J8","v":0},{"$f":"IFERROR($I8/$J8*100-100,0)","v":0}]
[null,null,"    b) no sniegtajiem būvniecības pakalpojumiem",null,25,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E9,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G9,F9)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E9,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E9,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    c) no citiem saimnieciskās darbības veidiem",null,30,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E10,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G10,F10)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E10,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E10,EdsData!$G:$G)","v":0},0,0,0,0]
[null,2,"Pārdotās produkcijas ražošanas izmaksas",null,40,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E11,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G11,F11)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E11,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E11,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H11)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H11)>=ABS($Q$6),ABS(H11)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,3,"Bruto peļņa vai zaudējumi (no apgrozījuma)",null,50,{"$f":"F7-F11","v":0},{"$f":"G7-G11","v":0},{"$f":"H7-H11","v":0},{"$f":"I7-I11","v":0},{"$f":"J7-J11","v":0},0,0,0,0]
[null,4,"Pārdošanas izmaksas",null,60,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E13,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G13,F13)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E13,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E13,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H13)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H13)>=ABS($Q$6),ABS(H13)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,5,"Administrācijas izmaksas",null,70,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E14,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G14,F14)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E14,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E14,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H14)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H14)>=ABS($Q$6),ABS(H14)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,6,"Pārējie  saimnieciskās darbības ieņēmumi",null,80,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E15,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G15,F15)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E15,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E15,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H15)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H15)>=ABS($Q$6),ABS(H15)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,7,"Pārējās saimnieciskās darbības izmaksas",null,90,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E16,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G16,F16)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E16,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E16,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H16)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H16)>=ABS($Q$6),ABS(H16)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,8,"Ieņēmumi no līdzdalības ",null,100,{"$f":"SUM(F18:F20)","v":0},{"$f":"SUM(G18:G20)","v":0},{"$f":"SUM(H18:H20)","v":0},{"$f":"SUM(I18:I20)","v":0},{"$f":"SUM(J18:J20)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H17)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H17)>=ABS($Q$6),ABS(H17)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"   a) radniecīgo sabiedrību kapitālā",null,110,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E18,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G18,F18)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E18,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E18,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"   b) asociēto sabiedrību kapitālā",null,120,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E19,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G19,F19)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E19,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E19,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"   c) citos kapitālos",null,130,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E20,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G20,F20)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E20,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E20,EdsData!$G:$G)","v":0},0,0,0,0]
[null,9,"Ieņēmumi no pārējiem vērtspapīriem un aizdevumiem, kas veidojuši ilgtermiņa  finanšu ieguldījumus",null,140,{"$f":"SUM(F22:F23)","v":0},{"$f":"SUM(G22:G23)","v":0},{"$f":"SUM(H22:H23)","v":0},{"$f":"SUM(I22:I23)","v":0},{"$f":"SUM(J22:J23)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H21)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H21)>=ABS($Q$6),ABS(H21)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"  a) no radniecīgajām sabiedrībām",null,150,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E22,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G22,F22)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E22,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E22,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"  b) no asociētajām sabiedrībām un citām sabiedrībām, kā arī \n      no vērtspapīriem un citiem ilgtermiņa debitoriem",null,160,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E23,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G23,F23)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E23,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E23,EdsData!$G:$G)","v":0},0,0,0,0]
[null,10,"Pārējie procentu ieņēmumi un tamlīdzīgi ieņēmumi",null,170,{"$f":"SUM(F25:F26)","v":0},{"$f":"SUM(G25:G26)","v":0},{"$f":"SUM(H25:H26)","v":0},{"$f":"SUM(I25:I26)","v":0},{"$f":"SUM(J25:J26)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H24)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H24)>=ABS($Q$6),ABS(H24)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"  a) no radniecīgām sabiedrībām",null,180,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E25,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G25,F25)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E25,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E25,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"  b) no citām sabiedrībām",null,190,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E26,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G26,F26)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E26,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E26,EdsData!$G:$G)","v":0},0,0,0,0]
[null,11,"Ilgtermiņa un īstermiņa  finanšu ieguldījumu vērtības samazinājuma korekcijas",null,{"$f":"IF(EdsData!$E$5=\"Konsolidētais uzņēmuma gada pārskats\",\"---\",\"200\")","v":"200"},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E27,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G27,F27)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E27,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E27,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H27)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H27)>=ABS($Q$6),ABS(H27)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,11,"Ilgtermiņa un īstermiņa finanšu ieguldījumu vērtības samazinājuma korekcijas.",null,{"$f":"IF(EdsData!$E$5=\"Konsolidētais uzņēmuma gada pārskats\",\"200\",\"---\")","v":"---"},{"$f":"SUM(F29:F30)","v":0},{"$f":"SUM(G29:G30)","v":0},{"$f":"SUM(H29:H30)","v":0},{"$f":"SUM(I29:I30)","v":0},{"$f":"SUM(J29:J30)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H28)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H28)>=ABS($Q$6),ABS(H28)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"  a) līdzdalības asociēto sabiedrību kapitālā vērtības samazināšanās",null,{"$f":"IF(EdsData!$E$5=\"Konsolidētais uzņēmuma gada pārskats\",\"210\",\"---\")","v":"---"},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E29,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G29,F29)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E29,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E29,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"  b) pārējās vērtības samazinājuma korekcijas",null,{"$f":"IF(EdsData!$E$5=\"Konsolidētais uzņēmuma gada pārskats\",\"220\",\"---\")","v":"---"},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E30,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G30,F30)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E30,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E30,EdsData!$G:$G)","v":0},0,0,0,0]
[null,12,"Procentu maksājumi vai tamlīdzīgas izmaksas",null,{"$f":"IF(EdsData!$E$5=\"Konsolidētais uzņēmuma gada pārskats\",\"230\",\"210\")","v":"210"},{"$f":"SUM(F32:F33)","v":0},{"$f":"SUM(G32:G33)","v":0},{"$f":"SUM(H32:H33)","v":0},{"$f":"SUM(I32:I33)","v":0},{"$f":"SUM(J32:J33)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H31)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H31)>=ABS($Q$6),ABS(H31)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"  a) radniecīgajām sabiedrībām",null,{"$f":"E31+10","v":220},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E32,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G32,F32)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E32,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E32,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"  b) citām personām",null,{"$f":"E32+10","v":230},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E33,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G33,F33)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E33,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E33,EdsData!$G:$G)","v":0},0,0,0,0]
[null,13,"Peļņa vai zaudējumi pirms uzņēmuma ienākuma nodokļa",null,240,{"$f":"F12-F13-F14+F15-F16+F17+F21+F24-F27-F28-F31","v":0},{"$f":"G12-G13-G14+G15-G16+G17+G21+G24-G27-G28-G31","v":0},0,0,0,0,0,0,0]
[null,14,"Uzņēmuma ienākuma nodoklis par pārskata gadu",null,250,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E35,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G35,F35)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E35,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E35,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H35)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H35)>=ABS($Q$6),ABS(H35)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,15,"Peļņa vai zaudējumi pēc uzņēmumu ienākuma nodokļa aprēķināšanas",null,260,{"$f":"F34-F35","v":0},0,{"$f":"H34-H35","v":0},{"$f":"I34-I35","v":0},0,0,0,0,0]
[null,16,"Ieņēmumi vai izmaksas no atliktā nodokļa aktīvu vai saistību atlikumu izmaiņām",null,270,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E37,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G37,F37)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E37,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E37,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H37)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H37)>=ABS($Q$6),ABS(H37)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,17,"Ārkārtas dividendes",null,280,{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E38,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G38,F38)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E38,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E38,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H38)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H38)>=ABS($Q$6),ABS(H38)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,18,"Pārskata perioda peļņa vai zaudējumi ",null,290,{"$f":"F36+F37-F38","v":0},{"$f":"G36+G37-G38","v":0},0,0,0,0,0,0,0]
[null,19,"Mazākumakcionāru peļņas vai zaudējumu daļa",null,{"$f":"IF(EdsData!$E$5=\"Konsolidētais uzņēmuma gada pārskats\",\"320\",\"---\")","v":"---"},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E40,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G40,F40)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E40,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA2\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E40,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H40)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H40)>=ABS($Q$6),ABS(H40)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,null,null,"Kontrole",{"$f":"F39-F40-Pasīvs!F21","v":0},{"$f":"G39-G40-Pasīvs!G21","v":0},{"$f":"H39-H40-Pasīvs!H21","v":0},{"$f":"I39-I40-Pasīvs!I21","v":0},{"$f":"J39-J40-Pasīvs!J21","v":0}]
[]
[null,null,null,null,"Kopējie ieņēmumi",{"$f":"SUM(F7,F15,F17,F21,F24)","v":0},{"$f":"SUM(G7,G15,G17,G21,G24)","v":0},{"$f":"SUM(H7,H15,H17,H21,H24)","v":0},{"$f":"SUM(I7,I15,I17,I21,I24)","v":0},{"$f":"SUM(J7,J15,J17,J21,J24)","v":0}]
[null,null,null,null,"Kopējās izmaksas",{"$f":"SUM(F11,F13,F14,F16,F27,F31,F35,F37,F38)","v":0},{"$f":"SUM(G11,G13,G14,G16,G27,G31,G35,G37,G38)","v":0},{"$f":"SUM(H11,H13,H14,H16,H27,H31,H35,H37,H38)","v":0},{"$f":"SUM(I11,I13,I14,I16,I27,I31,I35,I37,I38)","v":0},{"$f":"SUM(J11,J13,J14,J16,J27,J31,J35,J37,J38)","v":0}]
[]
[null,null,null,null,null,{"$f":"F43-F44","v":0},0,{"$f":"H43-H44","v":0},{"$f":"I43-I44","v":0},0]
[]
[]
[null,null,"Secinājumi:  EDS dati tika pārbaudit, Iebuldumu nav"]

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[]
[null,{"$f":"EdsData!H5","v":"-"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EdsData!$C$5=\"Plānošana\",\"Plānošanas stadijā\",\"Noslēguma stadijā \")","v":"Plānošanas stadijā"}]
[]
[null,"Nr.","Peļņas un zaudējumu aprēķins (izmaksu metode)",null,"Rindas kods EDS ","EDS","Manuāli",{"$f":"YEAR(EdsData!$K$3)","v":2024},{"$f":"H4-1","v":2023},{"$f":"I4-1","v":2022},"+/ - (4. -5.)","Pieaugums % (4./5.*100)","+/ - (5. -6.)","Pieaugums % (5./6.*100)",null,"Obligātas pārbaudes "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Būtiskums ","Izpildes būtiskums "]
[null,1,2,null,3,null,null,{"$f":"E6+1","v":4},{"$f":"H6+1","v":5},{"$f":"I6+1","v":6},{"$f":"J6+1","v":7},{"$f":"K6+1","v":8},9,10,null,{"$f":"EdsData!$O$3","v":0},{"$f":"EdsData!$O$5","v":0}]
[null,1,"Neto apgrozījums",null,10,{"$f":"SUM(F8:F10)","v":0},{"$f":"SUM(G8:G10)","v":0},{"$f":"SUM(H8:H10)","v":0},{"$f":"SUM(I8:I10)","v":0},{"$f":"SUM(J8:J10)","v":0},{"$f":"$H7-$I7","v":0},{"$f":"IFERROR($H7/$I7*100-100,0)","v":0},{"$f":"$I7-$J7","v":0},{"$f":"IFERROR($I7/$J7*100-100,0)","v":0},null,{"$f":"IF(AND($P$6>0,ABS(H7)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H7)>=ABS($Q$6),ABS(H7)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"    a) no lauksaimnieciskās darbības",null,20,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E8,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G8,F8)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E8,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E8,EdsData!$G:$G)","v":0},{"$f":"$H8-$I8","v":0},{"$f":"IFERROR($H8/$I8*100-100,0)","v":0},{"$f":"$I8-$J8","v":0},{"$f":"IFERROR($I8/$J8*100-100,0)","v":0}]
[null,null,"    b) no sniegtajiem būvniecības pakalpojumiem",null,25,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E9,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G9,F9)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E9,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E9,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    c) no citiem saimnieciskās darbības veidiem",null,30,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E10,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G10,F10)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E10,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E10,EdsData!$G:$G)","v":0},0,0,0,0]
[null,2,"Gatavās produkcijas un nepabeigto ražojumu krājumu izmaiņas.",null,40,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E11,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G11,F11)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E11,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E11,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H11)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H11)>=ABS($Q$6),ABS(H11)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,3,"Uz pašu ilgtermiņa ieguldījumiem attiecinātās (kapitalizētās) izmaksas.",null,50,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E12,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G12,F12)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E12,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E12,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H12)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H12)>=ABS($Q$6),ABS(H12)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,4,"Pārējie saimnieciskās darbības ieņēmumi.",null,60,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E13,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G13,F13)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E13,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E13,EdsData!$G:$G)","v":0},0,0,0,0,null,"",""]
[null,5,"Materiālu izmaksas:",null,70,{"$f":"SUM(F15:F16)","v":0},{"$f":"SUM(G15:G16)","v":0},{"$f":"SUM(H15:H16)","v":0},{"$f":"SUM(I15:I16)","v":0},{"$f":"SUM(J15:J16)","v":0},{"$f":"$H14-$I14","v":0},{"$f":"IFERROR($H14/$I14*100-100,0)","v":0},{"$f":"$I14-$J14","v":0},{"$f":"IFERROR($I14/$J14*100-100,0)","v":0},null,{"$f":"IF(AND($P$6>0,ABS(H14)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H14)>=ABS($Q$6),ABS(H14)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"    a) izejvielu un palīgmateriālu izmaksas;",null,80,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E15,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G15,F15)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E15,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E15,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    b) pārējās ārējās izmaksas.",null,90,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E16,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G16,F16)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E16,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E16,EdsData!$G:$G)","v":0},0,0,0,0]
[null,6,"Personāla izmaksas",null,100,{"$f":"SUM(F18:F21)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H17)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H17)>=ABS($Q$6),ABS(H17)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"    a) atlīdzība par darbu",null,110,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E18,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G18,F18)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E18,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E18,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    b) pensijas no sabiedrības līdzekļiem",null,120,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E19,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G19,F19)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E19,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E19,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    c) valsts sociālās apdrošināšanas obligātās iemaksas",null,130,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E20,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G20,F20)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E20,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E20,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    d) pārējās sociālās nodrošināšanas izmaksas",null,140,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E21,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G21,F21)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E21,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E21,EdsData!$G:$G)","v":0},0,0,0,0]
[null,7,"Materiālu izmaksas:",null,150,{"$f":"SUM(F23:F24)","v":0},{"$f":"SUM(G23:G24)","v":0},{"$f":"SUM(H23:H24)","v":0},{"$f":"SUM(I23:I24)","v":0},{"$f":"SUM(J23:J24)","v":0},{"$f":"$H22-$I22","v":0},{"$f":"IFERROR($H22/$I22*100-100,0)","v":0},{"$f":"$I22-$J22","v":0},{"$f":"IFERROR($I22/$J22*100-100,0)","v":0},null,{"$f":"IF(AND($P$6>0,ABS(H22)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H22)>=ABS($Q$6),ABS(H22)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"    a) izejvielu un palīgmateriālu izmaksas;",null,160,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E23,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G23,F23)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E23,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E23,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    b) pārējās ārējās izmaksas.",null,170,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E24,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G24,F24)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E24,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E24,EdsData!$G:$G)","v":0},0,0,0,0]
[null,8,"Pārējās saimnieciskās darbības izmaksas",null,180,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E25,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G25,F25)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E25,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E25,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H25)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H25)>=ABS($Q$6),ABS(H25)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,9,"Ieņēmumi no līdzdalības:",null,190,{"$f":"SUM(F27:F29)","v":0},{"$f":"SUM(G27:G29)","v":0},0,0,0,0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H26)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H26)>=ABS($Q$6),ABS(H26)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"    a) radniecīgo sabiedrību kapitālā",null,200,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E27,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G27,F27)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E27,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E27,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    b) asociēto sabiedrību kapitālā",null,210,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E28,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G28,F28)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E28,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E28,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    c) citu sabiedrību kapitālā",null,220,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E29,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G29,F29)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E29,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E29,EdsData!$G:$G)","v":0},0,0,0,0]
[null,10,"Ieņēmumi no pārējiem vērtspapīriem un aizdevumiem, kas veidojuši ilgtermiņa finanšu ieguldījumus.",null,230,{"$f":"SUM(F31:F32)","v":0},{"$f":"SUM(G31:G32)","v":0},0,0,0,0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H30)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H30)>=ABS($Q$6),ABS(H30)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"    a) no radniecīgajām sabiedrībām",null,240,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E31,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G31,F31)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E31,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E31,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    b) no asociētajām sabiedrībām un citām sabiedrībām, kā \n        arī no vērtspapīriem un citiem ilgtermiņa debitoriem",null,250,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E32,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G32,F32)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E32,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E32,EdsData!$G:$G)","v":0},0,0,0,0]
[null,11,"Pārējie procentu ieņēmumi un tamlīdzīgi ieņēmumi.",null,260,{"$f":"SUM(F34:F35)","v":0},{"$f":"SUM(G34:G35)","v":0},0,0,0,0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H33)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H33)>=ABS($Q$6),ABS(H33)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"    a) no radniecīgajām sabiedrībām",null,270,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E34,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G34,F34)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E34,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E34,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    b) no citām personām.",null,280,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E35,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G35,F35)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E35,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E35,EdsData!$G:$G)","v":0},0,0,0,0]
[null,12,"Ilgtermiņa un īstermiņa finanšu ieguldījumu vērtības samazinājuma korekcijas",null,290,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E36,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G36,F36)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E36,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E36,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H36)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H36)>=ABS($Q$6),ABS(H36)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,13,"Procentu maksājumi un tamlīdzīgas izmaksas",null,300,{"$f":"SUM(F38:F39)","v":0},{"$f":"SUM(G38:G39)","v":0},0,0,0,0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H37)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H37)>=ABS($Q$6),ABS(H37)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,null,"    a) no radniecīgajām sabiedrībām",null,310,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E38,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G38,F38)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E38,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E38,EdsData!$G:$G)","v":0},0,0,0,0]
[null,null,"    b) no citām personām.",null,320,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E39,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G39,F39)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E39,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E39,EdsData!$G:$G)","v":0},0,0,0,0]
[null,14,"Peļņa vai zaudējumi pirms uzņēmumu ienākuma nodokļa",null,330,{"$f":"F7+F11+F12+F13-F14-F17-F22-F25+F26+F30+F33+F36-F37","v":0},0,0,0,{"$f":"J7+J11+J12+J13-J14-J17-J22-J25+J26+J30+J33+J36-J37","v":0},0,0,0,0]
[null,15,"Uzņēmumu ienākuma nodoklis par pārskata gadu",null,340,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E41,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G41,F41)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E41,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E41,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H41)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H41)>=ABS($Q$6),ABS(H41)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,16,"Peļņa vai zaudējumi pēc uzņēmumu ienākuma nodokļa aprēķināšanas",null,350,{"$f":"F40-F41","v":0},{"$f":"G40-G41","v":0},{"$f":"H40-H41","v":0},{"$f":"I40-I41","v":0},{"$f":"J40-J41","v":0},0,0,0,0]
[null,17,"Ieņēmumi vai izmaksas no atliktā nodokļa aktīvu vai saistību atlikumu izmaiņām",null,360,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E43,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G43,F43)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E43,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E43,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H43)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H43)>=ABS($Q$6),ABS(H43)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,18,"Ārkārtas dividendes",null,370,{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&YEAR(EdsData!$K$3)&\"BeigasR\"&$E44,EdsData!$G:$G)","v":0},null,{"$f":"IF(EdsData!$K$4=\"Manuāli\",G44,F44)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$L$4&EdsData!$L$5&\"R\"&$E44,EdsData!$G:$G)","v":0},{"$f":"SUMIF(EdsData!$H:$H,\"PZA1\"&EdsData!$M$4&EdsData!$M$5&\"R\"&$E44,EdsData!$G:$G)","v":0},0,0,0,0,null,{"$f":"IF(AND($P$6>0,ABS(H44)>=ABS($P$6)),\"B\",\"\")","v":""},{"$f":"IF(AND($Q$6>0,ABS(H44)>=ABS($Q$6),ABS(H44)<=ABS($P$6)),\"Virs IB\",\"\")","v":""}]
[null,19,"Pārskata gada peļņa vai zaudējumi",null,380,{"$f":"F42+F43-F44","v":0},{"$f":"G42+G43-G44","v":0},{"$f":"H42+H43-H44","v":0},{"$f":"I42+I43-I44","v":0},{"$f":"J42+J43-J44","v":0},0,0,0,0]
[null,null,null,null,"Kontrole",{"$f":"F45-Pasīvs!F21","v":0},{"$f":"G45-Pasīvs!G21","v":0},{"$f":"H45-Pasīvs!H21","v":0},{"$f":"I45-Pasīvs!I21","v":0},{"$f":"J45-Pasīvs!J21","v":0}]
[]
[null,null,null,null,"Kopējie ieņēmumi",{"$f":"SUM(F7,F11,F12,F13,F26,F30,F33,F36)","v":0},0,0,0,{"$f":"SUM(J7,J11,J12,J13,J26,J30,J33,J36)","v":0}]
[null,null,null,null,"Kopējās izmaksas",{"$f":"SUM(F14,F17,F22,F25,F37,F41,F43,F44)","v":0},0,0,0,{"$f":"SUM(J14,J17,J22,J25,J37,J41,J43,J44)","v":0}]
[]
[null,null,null,null,null,{"$f":"F48-F49","v":0},0,0,0,{"$f":"J48-J49","v":0}]
[]
[]
[null,null,"Secinājumi:  EDS dati tika pārbaudit, Iebuldumu nav"]

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[]
[null,{"$f":"Aktīvs!B2","v":"-"},null,null,null,null,null,null,{"$f":"IF(EdsData!$C$5=\"Plānošana\",\"Plānošanas stadijā\",\"Noslēguma stadijā \")","v":"Plānošanas stadijā"},null,0,1,2,3]
[]
[null,"Finansu rādītāji",{"$f":"EdsData!$K$3","v":"2024-12-31"},{"$f":"DATE(YEAR(C4)-1,MONTH(C4),DAY(C4))","v":"2023-12-31"},{"$f":"DATE(YEAR(D4)-1,MONTH(D4),DAY(D4))","v":"2022-12-31"},"Izmaiņas pēdējā pārskata periodā","Optimālais rādītājs","Faktoru atbilstība \nsalīdzināšanai \npieņemto rādītāju \nteorētiskajai normai ","Papildus vērtējums, piezīmes",null,"Riska \nzona","Bīstamā \nzona","Stabilitātes \nzona","Labvēlīgā \nzona"]
[null,"1.LIKVIDITĀTE"]
[null,"1.1. Kārtējā likviditāte (CR)",{"$f":"IFERROR(Aktīvs!H79/Pasīvs!H62,\"-\")","v":"-"},{"$f":"IFERROR(Aktīvs!I79/Pasīvs!I62,\"-\")","v":"-"},{"$f":"IFERROR(Aktīvs!J79/Pasīvs!J62,\"-\")","v":"-"},{"$f":"IFERROR(C6-D6,\"-\")","v":"-"},"1≤ CR ≥2",{"$f":"IF(C6=\"-\",\"-\",IF(C6<0.7,0,IF(C6<=0.85,1,IF(C6<=1,2,3))))","v":"-"},null,null,"<0,7","0,7 - 0,85","0,85 - 1,00",">1,00"]
[null,"1.2. Ātrā likviditāte (QR)",{"$f":"IFERROR((Aktīvs!H79-Aktīvs!H58)/Pasīvs!H62,\"-\")","v":"-"},{"$f":"IFERROR((Aktīvs!I79-Aktīvs!I58)/Pasīvs!I62,\"-\")","v":"-"},{"$f":"IFERROR((Aktīvs!J79-Aktīvs!J58)/Pasīvs!J62,\"-\")","v":"-"},{"$f":"IFERROR(C7-D7,\"-\")","v":"-"},"0,8≤ QR ≥1,0",{"$f":"IF(C7=\"-\",\"-\",IF(C7<0.4,0,IF(C7<=0.6,1,IF(C7<=0.8,2,3))))","v":"-"},null,null,"<0,4","0,4 - 0,6","0,6 - 0,8",">0,8"]
[null,"1.3. Absolūtā likviditāte (CAR)",{"$f":"IFERROR((Aktīvs!H76+Aktīvs!H77)/Pasīvs!H62,\"-\")","v":"-"},{"$f":"IFERROR((Aktīvs!I76+Aktīvs!I77)/Pasīvs!I62,\"-\")","v":"-"},{"$f":"IFERROR((Aktīvs!J76+Aktīvs!J77)/Pasīvs!J62,\"-\")","v":"-"},"-","CR ≥0,2",{"$f":"IF(C8=\"-\",\"-\",IF(C8<0.01,0,IF(C8<=0.02,1,IF(C8<=0.2,2,3))))","v":"-"},null,null,"<0,01","0,01 - 0,02","0.02-0.2",">0,2"]
[]
[null,"2.SAISTĪBU RĀDĪTĀJI"]
[null,"2.1. Visu saistību rādītājs (DR)",{"$f":"IFERROR(Pasīvs!H63/Pasīvs!H64,\"-\")","v":"-"},{"$f":"IFERROR(Pasīvs!I63/Pasīvs!I64,\"-\")","v":"-"},{"$f":"IFERROR(Pasīvs!J63/Pasīvs!J64,\"-\")","v":"-"},{"$f":"IFERROR(C11-D11,\"-\")","v":"-"},0.5,{"$f":"IF(C11=\"-\",\"-\",IF(C11<0.15,0,IF(C11<=0.3,1,IF(C11<=0.55,2,3))))","v":"-"},null,null,"<0,15","0,15 - 0,3","0,3 - 0,55",">0,55"]
[null,"2.2. Saistību attiecība pret pašu kapitālu (DER)",{"$f":"IFERROR(Pasīvs!H63/Pasīvs!H23,\"-\")","v":"-"},{"$f":"IFERROR(Pasīvs!I63/Pasīvs!I23,\"-\")","v":"-"},{"$f":"IFERROR(Pasīvs!J63/Pasīvs!J23,\"-\")","v":"-"},"-","Krit.rob. 1",{"$f":"IF(C12=\"-\",\"-\",IF(C12>0.8,0,IF(C12>=0.65,1,IF(C12>=0.45,2,3))))","v":"-"},null,null,">0,8","0,8 - 0,65","0,65 - 0,45",">0,45"]
[null,"2.3. Peļņa pirms % un nodokļu atkaitīšanas jeb maksājamo procentu seguma koeficents",{"$f":"IFERROR(('PZA izmaksu'!H34+'PZA izmaksu'!H31+'PZA izdevumu'!H40+'PZA izdevumu'!H37)/('PZA izmaksu'!H31+'PZA izdevumu'!H37),\"-\")","v":"-"},{"$f":"IFERROR(('PZA izmaksu'!I34+'PZA izmaksu'!I31+'PZA izdevumu'!I40+'PZA izdevumu'!I37)/('PZA izmaksu'!I31+'PZA izdevumu'!I37),\"-\")","v":"-"},{"$f":"IFERROR(('PZA izmaksu'!J34+'PZA izmaksu'!J31+'PZA izdevumu'!J40+'PZA izdevumu'!J37)/('PZA izmaksu'!J31+'PZA izdevumu'!J37),\"-\")","v":"-"},"-",5]
[]
[null,"3. BILANCES ZELTA LIKUMI",null,null,null,null,null,"Nav obligātie, bet ieteikums, kā vajadzētu finansēt aktīvus"]
[null,"3.1. Apgroz.līdz. segums ar īsterm. saistībām",{"$f":"Pasīvs!H62-Aktīvs!H79","v":0},{"$f":"Pasīvs!I62-Aktīvs!I79","v":0},{"$f":"Pasīvs!J62-Aktīvs!J79","v":0},{"$f":"IFERROR(C16-D16,\"-\")","v":0},"X"]
[null,"3.2. Ilgterm.ieguld segums ar pašu kapitālu",{"$f":"Pasīvs!H23-Aktīvs!H45","v":0},{"$f":"Pasīvs!I23-Aktīvs!I45","v":0},{"$f":"Pasīvs!J23-Aktīvs!J45","v":0},0,"X"]
[null,"3.3. Ilgterm. ieguld segums ar pašu kapitālu un ilgterm. saistībām vai tīrie apgrozāmie aktīvi",{"$f":"Pasīvs!H23+Pasīvs!H45-Aktīvs!H45","v":0},{"$f":"Pasīvs!I23+Pasīvs!I45-Aktīvs!I45","v":0},{"$f":"Pasīvs!J23+Pasīvs!J45-Aktīvs!J45","v":0},0,"X"]
[]
[null,"4. LIETIŠĶĀ AKTIVITĀTE"]
[null,"4.1. Visu aktīvu aprite (TAT)",{"$f":"IF(Aktīvs!H80=0,\"-\",('PZA izmaksu'!H7+'PZA izdevumu'!H7)/Aktīvs!H80)","v":"-"},{"$f":"IF(Aktīvs!I80=0,\"-\",('PZA izmaksu'!I7+'PZA izdevumu'!I7)/Aktīvs!I80)","v":"-"},{"$f":"IF(Aktīvs!J80=0,\"-\",('PZA izmaksu'!J7+'PZA izdevumu'!J7)/Aktīvs!J80)","v":"-"},{"$f":"IFERROR(C21-D21,\"-\")","v":"-"},"1,3≤ TAT ≤1,5",{"$f":"IF(C21=\"-\",\"-\",IF(C21<0.4,0,IF(C21<=0.6,1,IF(C21<=0.8,2,3))))","v":"-"},null,null,"<0,4","0,4 - 0,6","0,6 - 0,8",">0,8"]
[null,"4.2. Ilgtermiņa ieguldījumu aprite",{"$f":"IF(Aktīvs!H45=0,\"-\",('PZA izmaksu'!H7+'PZA izdevumu'!H7)/Aktīvs!H45)","v":"-"},{"$f":"IF(Aktīvs!I45=0,\"-\",('PZA izmaksu'!I7+'PZA izdevumu'!I7)/Aktīvs!I45)","v":"-"},{"$f":"IF(Aktīvs!J45=0,\"-\",('PZA izmaksu'!J7+'PZA izdevumu'!J7)/Aktīvs!J45)","v":"-"},"-","3 - 3,5"]
[null,"4.3.  Krājumu aprite koeficents (IT) (*izmaksu metodei)",{"$f":"IFERROR('PZA izmaksu'!H11/Analīze!C25,\"-\")","v":"-"},{"$f":"IFERROR('PZA izmaksu'!I11/Analīze!D25,\"-\")","v":"-"},{"$f":"IFERROR('PZA izmaksu'!J11/Analīze!E25,\"-\")","v":"-"},"-",7.3]
[null,"dienas",{"$f":"IFERROR(365/C23,\"-\")","v":"-"},{"$f":"IFERROR(365/D23,\"-\")","v":"-"},{"$f":"IFERROR(365/E23,\"-\")","v":"-"},"-","ap 60"]
[null,"Gada vidējie krājumi",{"$f":"SUM(Aktīvs!H58+Aktīvs!I58)/2","v":0},{"$f":"SUM(Aktīvs!I58+Aktīvs!J58)/2","v":0},{"$f":"(Aktīvs!J58+Aktīvs!J58)/2","v":0},0,"X"]
[null,"4.4.Debitoru parādu aprites  koeficents (ART)",{"$f":"IF(Analīze!C28=0,\"-\",('PZA izmaksu'!H7+'PZA izdevumu'!H7)/Analīze!C28)","v":"-"},{"$f":"IF(Analīze!D28=0,\"-\",('PZA izmaksu'!I7+'PZA izdevumu'!I7)/Analīze!D28)","v":"-"},{"$f":"IF(Analīze!E28=0,\"-\",('PZA izmaksu'!J7+'PZA izdevumu'!J7)/Analīze!E28)","v":"-"},"-",18.25,{"$f":"IF(C26=\"-\",\"-\",IF(C26<3,0,IF(C26<=6,1,IF(C26<=9,2,3))))","v":"-"},null,null,"<3,0","3,0 - 6,0","6,0 - 9,0",">9,0"]
[null,"4.5. Vidējais prasību samaksas laiks (ACPR)",{"$f":"IFERROR(((Aktīvs!H60+Aktīvs!H62+Aktīvs!H63)*365)/('PZA izmaksu'!H7+'PZA izdevumu'!H7),\"-\")","v":"-"},{"$f":"IFERROR(((Aktīvs!I60+Aktīvs!I62+Aktīvs!I63)*365)/('PZA izmaksu'!I7+'PZA izdevumu'!I7),\"-\")","v":"-"},{"$f":"IFERROR(((Aktīvs!J60+Aktīvs!J62+Aktīvs!J63)*365)/('PZA izmaksu'!J7+'PZA izdevumu'!J7),\"-\")","v":"-"},"-","20 dienas"]
[null,"Gada vidējie debitoru parādi",{"$f":"SUM(Aktīvs!H69-Aktīvs!H66+Aktīvs!I69-Aktīvs!I66)/2","v":0},{"$f":"SUM(Aktīvs!I69-Aktīvs!I66+Aktīvs!J69-Aktīvs!J66)/2","v":0},{"$f":"SUM(Aktīvs!J69-Aktīvs!J66+Aktīvs!J69-Aktīvs!J66)/2","v":0},0,"X"]
[null,"4.6.Kreditoru parādu aprite               (*izmaksu metodei)",{"$f":"IF(Analīze!C31=0,\"-\",'PZA izmaksu'!H11/Analīze!C31)","v":"-"},{"$f":"IF(Analīze!D31=0,\"-\",'PZA izmaksu'!I11/Analīze!D31)","v":"-"},{"$f":"IF(Analīze!E31=0,\"-\",'PZA izmaksu'!J11/Analīze!E31)","v":"-"},"-","Salīdz. ar debitoriem"]
[null,"                                            dienas",{"$f":"IFERROR(365/C29,\"-\")","v":"-"},{"$f":"IFERROR(365/D29,\"-\")","v":"-"},{"$f":"IFERROR(365/E29,\"-\")","v":"-"},"-"]
[null,"Gada vidējie kreditori",{"$f":"SUM(Pasīvs!H62+Pasīvs!I62)/2","v":0},{"$f":"SUM(Pasīvs!I62+Pasīvs!J62)/2","v":0},{"$f":"SUM(Pasīvs!J62+Pasīvs!J62)/2","v":0},0,"X"]
[null,"4.7. Nepabeigtās ražošanas aprite",{"$f":"IFERROR(('PZA izmaksu'!H7+'PZA izdevumu'!H7)/Aktīvs!H49,\"-\")","v":"-"},{"$f":"IFERROR(('PZA izmaksu'!I7+'PZA izdevumu'!I7)/Aktīvs!I49,\"-\")","v":"-"},{"$f":"IFERROR(('PZA izmaksu'!J7+'PZA izdevumu'!J7)/Aktīvs!J49,\"-\")","v":"-"},{"$f":"IFERROR(C32-D32,\"-\")","v":"-"}]
[null,"4.8. Gatavās produkcijas aprite",{"$f":"IFERROR(('PZA izmaksu'!H7+'PZA izdevumu'!H7)/Aktīvs!H50,\"-\")","v":"-"},{"$f":"IFERROR(('PZA izmaksu'!I7+'PZA izdevumu'!I7)/Aktīvs!I50,\"-\")","v":"-"},{"$f":"IFERROR(('PZA izmaksu'!J7+'PZA izdevumu'!J7)/Aktīvs!J50,\"-\")","v":"-"},{"$f":"IFERROR(C33-D33,\"-\")","v":"-"}]
[null,"4.9. Pircēju parādu vidējais dzēšanas ilgums (dienas)",{"$f":"IFERROR(SUM(Aktīvs!H60:H63)/Analīze!C35,\"-\")","v":"-"},{"$f":"IFERROR(SUM(Aktīvs!I60:I63)/Analīze!D35,\"-\")","v":"-"},{"$f":"IFERROR(SUM(Aktīvs!J60:J63)/Analīze!E35,\"-\")","v":"-"},"-"]
[null,"Vidējais vienas dienas apgrozījums",{"$f":"('PZA izmaksu'!H7+'PZA izdevumu'!H7)/365","v":0},{"$f":"('PZA izmaksu'!I7+'PZA izdevumu'!I7)/365","v":0},{"$f":"('PZA izmaksu'!J7+'PZA izdevumu'!J7)/365","v":0},{"$f":"SUM(C35-D35)","v":0}]
[]
[null,"5.RENTABILITĀTE (%)"]
[null,"5.1. Komerciālā rentabilitāte (RGP) (*izmaksu metodei)"]
[null,"Bruto peļņas rentabilitāte",{"$f":"IFERROR('PZA izmaksu'!H12/'PZA izmaksu'!H7*100,\"-\")","v":"-"},{"$f":"IFERROR('PZA izmaksu'!I12/'PZA izmaksu'!I7*100,\"-\")","v":"-"},{"$f":"IFERROR('PZA izmaksu'!J12/'PZA izmaksu'!J7*100,\"-\")","v":"-"},{"$f":"IFERROR(C39-D39,\"-\")","v":"-"},"15≤ RGP"]
[null,"5.2. Realizācijas rentabilitāte (ROS)",{"$f":"IFERROR(('PZA izmaksu'!H34+'PZA izdevumu'!H40)/('PZA izmaksu'!H7+'PZA izdevumu'!H7)*100,\"-\")","v":"-"},{"$f":"IFERROR(('PZA izmaksu'!I34+'PZA izdevumu'!I40)/('PZA izmaksu'!I7+'PZA izdevumu'!I7)*100,\"-\")","v":"-"},{"$f":"IFERROR(('PZA izmaksu'!J34+'PZA izdevumu'!J40)/('PZA izmaksu'!J7+'PZA izdevumu'!J7)*100,\"-\")","v":"-"},{"$f":"IFERROR(C40-D40,\"-\")","v":"-"},"10≤ ROS",{"$f":"IF(C40=\"-\",\"-\",IF(C40<0.02,0,IF(C40<=0.06,1,IF(C40<=0.1,2,3))))","v":"-"},null,null,"<0,02","0,02 - 0,06","0,06 - 0,1",">0,1"]
[null,"5.3. Ekonomiskā rentabilitāte (ROA)",{"$f":"IFERROR(SUM('PZA izmaksu'!H31,'PZA izmaksu'!H34,'PZA izdevumu'!H37,'PZA izdevumu'!H40)/Analīze!C42*100,\"-\")","v":"-"},{"$f":"IFERROR(SUM('PZA izmaksu'!I31,'PZA izmaksu'!I34,'PZA izdevumu'!I37,'PZA izdevumu'!I40)/Analīze!D42*100,\"-\")","v":"-"},{"$f":"IFERROR(SUM('PZA izmaksu'!J31,'PZA izmaksu'!J34,'PZA izdevumu'!J37,'PZA izdevumu'!J40)/Analīze!E42*100,\"-\")","v":"-"},"-","12< ROA <14",{"$f":"IF(C41=\"-\",\"-\",IF(C41<0.05,0,IF(C41<=0.1,1,IF(C41<=0.15,2,3))))","v":"-"},null,null,"<0,05","0,05 - 0,1","0,1 - 0,15",">0,15"]
[null,"Aktīvu gada vidējais atlikums",{"$f":"SUM(Aktīvs!H80:I80)/2","v":0},{"$f":"SUM(Aktīvs!I80:J80)/2","v":0},{"$f":"(Aktīvs!J80+Aktīvs!J80)/2","v":0},0]
[null,"5.4. Finansiālā rentabilitāte (ROE)"]
[null,"Kopkapitāla rentabilitāte (rendits)"]
[null,"Kopkapitāla gada vidējā summa",{"$f":"SUM(Pasīvs!H64:I64)/2","v":0},{"$f":"SUM(Pasīvs!I64:J64)/2","v":0},{"$f":"(Pasīvs!J64+Pasīvs!J64)/2","v":0},{"$f":"IFERROR(C45-D45,\"-\")","v":0}]
[null,"Pašu kapitāla rentabilitāte",{"$f":"IFERROR(('PZA izmaksu'!H39+'PZA izdevumu'!H45)/Pasīvs!H23*100,\"-\")","v":"-"},{"$f":"IFERROR(('PZA izmaksu'!I39+'PZA izdevumu'!I45)/Pasīvs!I23*100,\"-\")","v":"-"},{"$f":"IFERROR(('PZA izmaksu'!J39+'PZA izdevumu'!J45)/Pasīvs!J23*100,\"-\")","v":"-"},"-",15,{"$f":"IF(C46=\"-\",\"-\",IF(C46<0.07,0,IF(C46<=0.15,1,IF(C46<=0.2,2,3))))","v":"-"},null,null,"<0,07","0,07 -0,15","0,15 -0,2",">0,2"]
[null,"Pašu kapitāla gada vidējā summa",{"$f":"SUM(Pasīvs!H23:I23)/2","v":0},{"$f":"SUM(Pasīvs!I23:J23)/2","v":0},{"$f":"(Pasīvs!J23+Pasīvs!J23)/2","v":0},{"$f":"SUM(C47-D47)","v":0}]
[]
[null,"Piezīme: Ja kāds  no aprēķinātajiem faktoriem kopumā neatbilst teorētiskajām normām, jāveic esoša stāvokļa papildus vērtējumu."]
[]
[null,"SECINĀJUMI par aprēķināto koeficientu atbilstību salīdzināšanai ar pieņemto rādītāju teorētiskajām normām:"]
[]
[]
[]
[]
[null,{"$f":"IF(EdsData!$C$5=\"Plānošana\",B60,B63)","v":"Sakarā ar to, ka faktoru novērtējums ir labvēlīgs, tad papildus procedūras netiek veiktas."}]
[null,{"$f":"IF(EdsData!$C$5=\"Plānošana\",B61,B64)","v":"Sakarā ar to, ka konstatēto faktoru novērtējums ir nelabvēlīgs, tad revidents izvērte riska vērtējumu, rūpīgāk izvēlas revīzijas procedūras un izlases apjomu."}]
[null,{"$f":"IF(EdsData!$C$5=\"Plānošana\",B62,B65)","v":" "}]
[]
[null,"Sakarā ar to, ka faktoru novērtējums ir labvēlīgs, tad papildus procedūras netiek veiktas."]
[null,"Sakarā ar to, ka konstatēto faktoru novērtējums ir nelabvēlīgs, tad revidents izvērte riska vērtējumu, rūpīgāk izvēlas revīzijas procedūras un izlases apjomu."]
[null," "]
[null,"Sakarā ar to, ka aprēķināto faktoru novērtējums kopumā atbilst pozitīvām teorētiskajām normām, tad tālākas darbības netiek veiktas un ietekmes uz revidenta ziņojumu nav."]
[null,"Sakarā ar to, ka kāds  no aprēķinātajiem faktoriem kopumā neatbilst teorētiskajām normām, bija veikti esošā stāvokļa papildus izvērtējumi. Ietekmes uz revidentu ziņojumu nav."]
[null,"Sakarā ar to, ka kāds  no aprēķinātajiem faktoriem kopumā neatbilst teorētiskajām normām, tad zvērinātais revidents šo faktu var ņemt vērā formulējot revidentu ziņojumu."]

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[]
[null,{"$f":"Analīze!B5","v":"1.LIKVIDITĀTE"},{"$f":"EdsData!$K$3","v":"2024-12-31"},{"$f":"DATE(YEAR(C4)-1,MONTH(C4),DAY(C4))","v":"2023-12-31"},{"$f":"DATE(YEAR(D4)-1,MONTH(D4),DAY(D4))","v":"2022-12-31"}]
[null,{"$f":"Analīze!B6","v":"1.1. Kārtējā likviditāte (CR)"},{"$f":"Analīze!C6","v":"-"},{"$f":"Analīze!D6","v":"-"},{"$f":"Analīze!E6","v":"-"},"Apgrozāmie līdzekļi / īstermiņa saistības"]
[null,{"$f":"Analīze!B7","v":"1.2. Ātrā likviditāte (QR)"},{"$f":"Analīze!C7","v":"-"},{"$f":"Analīze!D7","v":"-"},{"$f":"Analīze!E7","v":"-"},"Apgrozāmie līdzekļi - krājumi / īstermiņa saistības"]
[null,{"$f":"Analīze!B8","v":"1.3. Absolūtā likviditāte (CAR)"},{"$f":"Analīze!C8","v":"-"},{"$f":"Analīze!D8","v":"-"},{"$f":"Analīze!E8","v":"-"},"Apgrozāmie līdzekļi - (krājumi+debitori) / īstermiņa saistības"]
[null,"1.4. Tīrie apgrozāmie aktīvi",{"$f":"Analīze!C16","v":0},{"$f":"Analīze!D16","v":0},{"$f":"Analīze!E16","v":0},"Apgrozāmie līdzekļi -  īstermiņa saistības"]
[]
[null,{"$f":"Analīze!B10","v":"2.SAISTĪBU RĀDĪTĀJI"},{"$f":"EdsData!$K$3","v":"2024-12-31"},{"$f":"DATE(YEAR(C10)-1,MONTH(C10),DAY(C10))","v":"2023-12-31"},{"$f":"DATE(YEAR(D10)-1,MONTH(D10),DAY(D10))","v":"2022-12-31"}]
[null,{"$f":"Analīze!B11","v":"2.1. Visu saistību rādītājs (DR)"},{"$f":"Analīze!C11","v":"-"},{"$f":"Analīze!D11","v":"-"},{"$f":"Analīze!E11","v":"-"},"Saistības / bilances kopsumma"]
[null,{"$f":"Analīze!B12","v":"2.2. Saistību attiecība pret pašu kapitālu (DER)"},{"$f":"Analīze!C12","v":"-"},{"$f":"Analīze!D12","v":"-"},{"$f":"Analīze!E12","v":"-"},"saistības / pašu kapitāls"]
[null,{"$f":"Analīze!B13","v":"2.3. Peļņa pirms % un nodokļu atkaitīšanas jeb maksājamo procentu seguma koeficents"},{"$f":"Analīze!C13","v":"-"},{"$f":"Analīze!D13","v":"-"},{"$f":"Analīze!E13","v":"-"},"Peļņa pirms procentu un nodokļu atskaitīšanas / maksājamo procentu summa"]
[]
[null,{"$f":"Analīze!B15","v":"3. BILANCES ZELTA LIKUMI"},{"$f":"EdsData!$K$3","v":"2024-12-31"},{"$f":"DATE(YEAR(C15)-1,MONTH(C15),DAY(C15))","v":"2023-12-31"},{"$f":"DATE(YEAR(D15)-1,MONTH(D15),DAY(D15))","v":"2022-12-31"}]
[null,{"$f":"Analīze!B16","v":"3.1. Apgroz.līdz. segums ar īsterm. saistībām"},{"$f":"Analīze!C16","v":0},{"$f":"Analīze!D16","v":0},{"$f":"Analīze!E16","v":0}]
[null,{"$f":"Analīze!B17","v":"3.2. Ilgterm.ieguld segums ar pašu kapitālu"},{"$f":"Analīze!C17","v":0},{"$f":"Analīze!D17","v":0},{"$f":"Analīze!E17","v":0}]
[null,{"$f":"Analīze!B18","v":"3.3. Ilgterm. ieguld segums ar pašu kapitālu un ilgterm. saistībām vai tīrie apgrozāmie aktīvi"},{"$f":"Analīze!C18","v":0},{"$f":"Analīze!D18","v":0},{"$f":"Analīze!E18","v":0}]
[]
[null,{"$f":"Analīze!B20","v":"4. LIETIŠĶĀ AKTIVITĀTE"},{"$f":"EdsData!$K$3","v":"2024-12-31"},{"$f":"DATE(YEAR(C20)-1,MONTH(C20),DAY(C20))","v":"2023-12-31"},{"$f":"DATE(YEAR(D20)-1,MONTH(D20),DAY(D20))","v":"2022-12-31"}]
[null,{"$f":"Analīze!B21","v":"4.1. Visu aktīvu aprite (TAT)"},{"$f":"Analīze!C21","v":"-"},{"$f":"Analīze!D21","v":"-"},{"$f":"Analīze!E21","v":"-"},"Neto apgrozījums / aktīvu kopsumma"]
[null,{"$f":"Analīze!B22","v":"4.2. Ilgtermiņa ieguldījumu aprite"},{"$f":"Analīze!C22","v":"-"},{"$f":"Analīze!D22","v":"-"},{"$f":"Analīze!E22","v":"-"},"Neto apgrozījums / ilgtermiņa ieguldījumi"]
[null,{"$f":"Analīze!B23","v":"4.3.  Krājumu aprite koeficents (IT) (*izmaksu metodei)"},{"$f":"Analīze!C23","v":"-"},{"$f":"Analīze!D23","v":"-"},{"$f":"Analīze!E23","v":"-"},"Pārdotās produkcijas raž.izm. / krājumu vid.atlikums"]
[null,{"$f":"Analīze!B24","v":"dienas"},{"$f":"Analīze!C24","v":"-"},{"$f":"Analīze!D24","v":"-"},{"$f":"Analīze!E24","v":"-"}]
[null,{"$f":"Analīze!B26","v":"4.4.Debitoru parādu aprites  koeficents (ART)"},{"$f":"Analīze!C26","v":"-"},{"$f":"Analīze!D26","v":"-"},{"$f":"Analīze!E26","v":"-"},"Neto apgrozījums / debitoru parādi"]
[null,{"$f":"Analīze!B27","v":"4.5. Vidējais prasību samaksas laiks (ACPR)"},{"$f":"Analīze!C27","v":"-"},{"$f":"Analīze!D27","v":"-"},{"$f":"Analīze!E27","v":"-"},"Debitoru parādi x 365 / neto apgrozījums"]
[null,{"$f":"Analīze!B29","v":"4.6.Kreditoru parādu aprite               (*izmaksu metodei)"},{"$f":"Analīze!C29","v":"-"},{"$f":"Analīze!D29","v":"-"},{"$f":"Analīze!E29","v":"-"}]
[null,"dienas",{"$f":"Analīze!C30","v":"-"},{"$f":"Analīze!D30","v":"-"},{"$f":"Analīze!E30","v":"-"}]
[]
[null,{"$f":"Analīze!B37","v":"5.RENTABILITĀTE (%)"},{"$f":"EdsData!$K$3","v":"2024-12-31"},{"$f":"DATE(YEAR(C30)-1,MONTH(C30),DAY(C30))","v":"2023-12-31"},{"$f":"DATE(YEAR(D30)-1,MONTH(D30),DAY(D30))","v":"2022-12-31"}]
[null,{"$f":"Analīze!B38","v":"5.1. Komerciālā rentabilitāte (RGP) (*izmaksu metodei)"}]
[null,{"$f":"Analīze!B39","v":"Bruto peļņas rentabilitāte"},{"$f":"Analīze!C39","v":"-"},{"$f":"Analīze!D39","v":"-"},{"$f":"Analīze!E39","v":"-"},"Bruto peļņa/ neto apgrozījums x 100"]
[null,{"$f":"Analīze!B40","v":"5.2. Realizācijas rentabilitāte (ROS)"},{"$f":"Analīze!C40","v":"-"},{"$f":"Analīze!D40","v":"-"},{"$f":"Analīze!E40","v":"-"},"Peļņa pirms nodokļiem/neto apgrozījums x 100"]
[null,{"$f":"Analīze!B41","v":"5.3. Ekonomiskā rentabilitāte (ROA)"},{"$f":"Analīze!C41","v":"-"},{"$f":"Analīze!D41","v":"-"},{"$f":"Analīze!E41","v":"-"},"Peļņa pirms nodokļiem/aktīvu kopējā summa x 100"]
[null,{"$f":"Analīze!B43","v":"5.4. Finansiālā rentabilitāte (ROE)"}]
[null,{"$f":"Analīze!B46","v":"Pašu kapitāla rentabilitāte"},{"$f":"Analīze!C46","v":"-"},{"$f":"Analīze!D46","v":"-"},{"$f":"Analīze!E46","v":"-"},"Nesadalītā peļņa/pašu kapitāls x 100"]

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[]
[null,null,"Aprēķina metodes, skaidrojumi"]
[null,null,"1.LIKVIDITĀTE"]
[null,"1.1.","Apgrozāmie līdzekļi / īstermiņa saistības.  Sniedz vispārēju priekšstatu par uzņēmuma spēju segt īstermiņa saistības. Jo augstāks rādītājs, jo augstāka maksātspēja. Zemākā robeža \"1\" noteikta ar nosacījumu, ka uzņēmuma rīcībā jābūt tik daudz apgrozāmajiem līdzekļiem, lai varētu segt īstermiņa saistības. Koeficents mazāks par \"1\" var būt briesmu signāls. 2 vai vairāk reizes augstāks rādītājs norāda par neracionālu kapitāla struktūru. Situācija jāuztver arī kritiski un jānovērtē šī koeficenta izmaiņas dinamikā vai jāsalīdzina ar radniecīgu uzņēmumu koef. līmeni vai teorētiski pieņemto un jāanalizē krasu izmaiņu cēloņi. Jānovērtē un jāsalīdzina arī prasību un saistību kārtošanas termiņi, krājumu sastāvs (vai nav nelikvīdi)."]
[null,"1.2.","Apgrozāmie līdzekļi - krājumi / īstermiņa saistības. Dod priekšstatu par uzņēmuma saimniec. darbībā iesaistīto aktīvo kapitālu. Rāda kāda ir uzņēmuma spēja atmaksāt īstermiņa saistības, izmantojot naudas līdzekļus, īstermiņa vērtsparpīrus un debitoru parādus (krājumus neņemot vērā). Šis rādīt. vairāk interesē uzņēmuma piegādātājus.  Jāpieiet kritiski, jo uzņēmuma sekmīgas darbības gadā var pieaugt īstermiņa parādi par nodokļiem, kas samazinās koeficenta likviditātes vērtību, bet, samazinoties darba apjomiem, var palielināties gatavās produkcijas krājumi un netikt saņemti debitoru parādi, kas, savukārt, palielina likvid. koeficentu. Likvid. koef. var palielināt arī ilgtermiņa debitori."]
[null,"1.3.","Naudas līdzekļi + īstermiņa vērtspapīri  / īstermiņa saistības. Rāda, kāds ir īstermiņa saistību koeficents no vislikvīdākajiem apgr.līdz.. - naudas un īstermiņa vērtspapīriem. Jo augstāks ir šis rādīt., jo augtāka ir šis grupas līdzekļu likviditāte. T.n., ka attiecībā uz šīs grupas aktīviem, pastāv minimāls risks gūt zaudējumus uzņēmuma likvidācijas gadījumā, jo nav nepieciešams laiks, lai tos pārvērstu naudā."]
[null,"1.4.","Apgrozāmie līdzekļi - īstermiņa saistības. Rāda, cik liela daļa no apgrozāmiem aktīviem tiek finansēta ar pastāvīgo kapitālu un raksturo arī uzņēmuma likvīdās rezerves no kurām var tikt segti izdevumi, kas radušies neparedzētu apstākļu rezultātā un, kurus var izraisīt nenoteiktība, kas saistīta ar uzņēmuma spēju sabalansēt naudas līdzekļu ienākšanu un izmaksāšanu."]
[]
[null,null,"2.MAKSĀTSPĒJAS"]
[null,"2.1.","Saisības / bilances kopsumma.  Finansiālās atkarības koeficents, jo parāda uzņēmuma finansiālo atkarību no kreditoriem (ārējiem līdzekļu avotiem). Kreditori vēlas, lai šis rādītājs būtu zemāks. Augsts rāditājs nozīmē, ka par aizņēmumiem jāmaksā procenti un tad uzņēmums riskē ar iespēju saņemt jaunus kredītus.Dažādu autoru domas dalās par optimālāko šīs attiecības variantu. Viennozīmīgas atbildes nav. Jo augstāka ir pašu kapitāla daļa kopkapitālā, jo agstāka uzņēmuma finansiālā stabilitāte. Ja uzņēmums darbojas paaugstinātas riska pakāpes apstākļos, nepieciešams, lai pašu kaptāls ieņem lielāku daļu kapitāla struktūrā. Lai noteiktu optimālāko varinatu, jāņem vērā gan uzņēmuma rentabilitāte, gan riska viedoklis."]
[null,"2.2.","Saisības / pašu kapitāls.  Raksturo uzņēmuma finansiālo neatkarību un un attiecību starp saistībām un pašu kapitālu. Uzņēmuma stabilitāte tiek apdraudēta, ja šis rādītājs sasniedz krit.rob. 1. Kreditori izvēlēsies tādu klientu kam šis rādīt. būs zemāks. Pastāv viedoklis, ka krit.rob. būtu piemērojama ilgtermiņa saistību attiecībai pret pašu kapitālu. Bet, tādā gadījumā, jo lielākas un ilgākas kredītu procentu izmaksas un aizņemto summu maksājumi, jo lielāks uzņēmuma maksātnespējas risks ilgstošas peļņas samazināšanas periodos vai citos uzņēmumam nelabvēlīgos apstākļos. Kreditoram ir risks šādam uzņēmumam izsniegt kredītus. Rādītāju mēdz saukt arī par uzņēmuma riska koeficentu. "]
[null,"2.3.","Peļņa pirms %-tu un nodokļu atskaitīšanas / maksājamie procenti. Rāda, cik reizes peļņa, pirms procentu un nodokļu atskaitīšanas, pārsniedz maksājamo procentu summu. Ja maksājamie procenti tiek vairākkārt segti ar peļņu pirms procentu un nodokļu atskaitīšanas, kreditori var būt droši, ka pienākošies procenti tiks samaksāti."]
[]
[null,null,"3. BILANCES ZELTA LIKUMI"]
[null,"3.1.","Apgrozāmie līdzekļi - īstermiņa saistības. Apgrozāmie līdzekļi jāfinansē ar īstermiņa saistībām."]
[null,"3.2.","Ilgtermiņa ieguldījumi jāsedz ar pašu kapitālu, jo pašu kapitāls uzņēmuma rīcībā ir neierobežotu laiku, tāpēc ar to jāfinansē ilgtermiņa ieguldījumi."]
[null,"3.3.","Ilgtermiņa ieguldījumi jāsedz ar pašu kapitālu un ilgtermiņa saistībām, jo pašu kapitāls uzņēmuma rīcībā ir neierobežotu laiku un saistības dzēšamas termiņā ilgākā par vienu gadu, tāpēc ar to jāfinansē ilgtermiņa ieguldījumi."]
[]
[null,null,"4. EFEKTIVITĀTE"]
[null,"4.1.","Neto apgrozījums / aktīvu kopsumma. Rāda, cik efektīvi tiek izmantoti aktīvi neto apgrozījuma veidošanā. Ražošanas uzņēmumā šis rādītājs būs augstāks, kā tirdzniecībā, kur salīdzinoši nav nepieciešamas tik lielas investīcijas. Jo augstāks koeficents, jo labāk vērtējams uzņēmuma stāvoklis, kas nozīmē, ka pieaug kapitāla aprite. Ja koef. līmenis sāk mazināties, t.n., ka eksistē papildu iespējas savu aktīvu izmantošanā. Pārāk zems rādītājs nozīmē, ka bijušas pārmērīgas investīcijas un būtu nepieciešams samazinātvai daļu ilgtermiņa ieguldījumu , vai daļu no apgrozāmiem līdzekļiem."]
[null,null,"Neto apgrozījums / gada vid.aktīvu summa.  "]
[null,"4.2.","Neto apgrozījums / ilgtermiņa ieguldījumi. Rāda, ilgtermiņa ieguldījumu izmantošanas  intensitāti.  Koeficenta līmeņa samazināšanās nozīmē, ka palielinājušies ilgtermiņa ieguldījumi, un to izmantošanas intensitāte samazinājusies."]
[null,"4.3.","Pārd.produkc.ražoš.izmaksas / vidējā krājumu summa. Rāda, cik reizes krājumos ieguldītie līdzekļi apritējuši gada laikā. Augsts koeficents liecina par labu uzņēmuma finansiālo stāvokli, jo laba aprite sekmē apgrozījuma apjoma pieaugumu un ļauj gūt lielākus ienākumus. Taču, ja krājumu aprites koeficents ir ievērojami augsts tas saistīts ar krājumu nepietiekamības risku ."]
[null,null," Gada dienas / krāj.aprites koefic. (360-365). Cik dienas nepieciešamas krājumu atjaunošanai un pārdošanai. Jo augstāks un ātrāks koeficents, jo mazāk līdzekļu iesaistīti krājumos (tā ir apgrozāmo līdzekļu mazāk likvīdā daļa), jo stabilāks uzņēmuma finansiālais stāvoklis. "]
[null,null,"(Krājumi gada sākumā + krājumi gada beigās) / 2."]
[null,"4.4.","Neto apgrozījums / gada vid.deb.parādi.  Ja koeficents gada laikā samazinās, t.n., ka debitoru parādi ir palielinājušies"]
[null,null,"Gada dienas / debit.aprites koefic. (360-365). Cik dienas vidēji paiet no produkcijas realizācijas līdz samaksas saņemšanai. Zems rādītājs raksturo ātru apgrozību."]
[null,null,"(Debitori gada sākumā + gada beigās) / 2"]
[null,"4.5.","Neto apgrozījums / vidējā kredit.parādu summa. Rāda cik aprites uzņēmumam nepieciešamas, lai samaksātu savus rēķinus."]
[null,null,"Gada dienas / kredit.aprites koefic. (360-365). Cik dienas gadā vidēji nepieciešamas, lai samaksātu savus rēķinus."]
[null,null,"(Kredit.gada sākumā + kredit.gada beigās) / 2"]
[null,null,"Neto apgrozījums / nepabeigtie ražojumi. "]
[null,null,"Neto apgrozījums / Gatavā produkcija."]
[null,null,"Pircēju parādi / vidēji vienā dienā uz kredīta pārdoto preču summa. Cik dienas vidēji paiet no produkcijas pārdošanas datuma līdz samaksas saņemšanas dienai. Gada pārskats šādu informāciju parasti nesatur, tāpēc var ņemt kopējo neto apgrozījumu dalītu ar gada dienām (360-365)."]
[null,null,"Neto apgrozījums / gada dienas. "]
[]
[null,null,"5.RENTABILITĀTE"]
[null,"5.1.","Komerciālais viedoklis - cik daudz peļņas uzņēmums ieguvis uz neto apgrozījuma vienību"]
[null,null,"(Bruto peļņa / neto apgrozījums) x 100."]
[null,null,"(Peļņa pirms procentu un nodokļu atskaitīšanas / neto apgrozījums) x 100."]
[null,null,"(Neto peļņa / neto apgrozījums) x 100."]
[null,"5.2.","Ekonomiskais viedoklis - cik peļņas iegūts, rēķinot uz uzņēmuma aktīvu vienību"]
[null,"R1","(Peļņa pirms procentu un nodokļu atskaitīšanas / aktīvu vidējais atlikums) x 100."]
[null,"R2","Neto peļņa / aktīvu summa x 100."]
[null,null,"Bil.summa g.beig. + bil.summa g.sāk. / 2"]
[null,"5.3.","Finansiālais viedoklis - cik daudz peļņas ieguvuši uzņēmuma īpašnieki uz ieguldītā kapitāla vienību"]
[null,null,"(Neto peļņa + samaksātie procenti / kopkapitāla vidējā summa) x 100. Kopkapitāls ir vienkārši bilances kopsumma."]
[null,null,"Bil.summa g.beig. + bil.summa g.sāk. / 2"]
[null,null,"(Neto peļņa / pašu kapitāla gada vidējā summa) x 100. Rāda, cik daudz peļņas iegūts uz katru īpašnieku ieguldīto latu.No uzņēmuma īpašnieku viedokļa raugoties, tas ir svarīgākais rentabilit. rādītājs. Rādīt.jāvērtē kopsakarībā ar rādītāju \"saistību īpatsvars bilncē\"."]
[null,null,"Pašu kop. g.beig. + Pašu kop. g.sāk. / 2."]
[null,null,"P-peļņa ;   PK-pašu kapitāls ;  AK-aizņemtais kapitāls ;         r-rendits ;    r(PK)-pašu kapitāla rentabilitāte;     p-aizņemtā kapitāla procentu likme"]
[]
[null,null,"Aizņemto kredītu un aizņēmumu procentu likme."]

{"sheet":"NPL netieša","index":10,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"NPL tieša","index":11,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"PKIP","index":12,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"Tiesibas","index":13,"n_rows":18,"n_cols":15,"rows_kept":18,"cut":false,"hidden":true,"merged":[]}
[]
[null,null,null,"DatumsNo","2025-05-05",null,null,"TisWbName","ThisWbCustId","RN","ActivationDate","CompName/Path","Processor/HddSerialId","PROCESSOR_REVISION","USERNAME"]
[null,null,null,"DatumsLidz","2025-05-15",null,null,"GPA",1,24,"2020-09-09","-","-","-","-"]
[null,null,null,"Skaitītājs (demo versijai)"]
[]
[null,null,null,"ThisWbName","GPA"]
[null,null,null,"ThisWbCustId",1]
[null,null,null,"Limenis","D"]
[]
[null,null,null,"Nesakonfigurētas tiesības!"]
[null,null,null,"Nesakonfigurētas tiesības versijai!"]
[null,null,null,"Versijas periods ir beidzies!"]
[null,null,null,"Versijas apstrādes uzņēmuma RegNr neatbilst definētam!"]
[null,null,null,"Izvelētais RegNr nav definēts šajā versijā!"]
[null,null,null,"Lūdzu aizpildiet reģistrācijas numuru!"]
[null,null,null,"Versijas Importa/Eksporta skaits sasniedza 20!"]
[null,null,null,"Lūdzu veikt faila aktivāciju uz lapas \"Instrukcija\"!"]
[null,null,null,"Fails jau ir aktivizēts šim datoram un lietotājam!"]