Latvijas Banka draws up financial statements in accordance with the legal acts of the European Central Bank on accounting and financial statements binding on the European System of Central Banks as well as pursuant to the Law on Latvijas Banka. The financial statements and the Annual Report are approved by the Council of Latvijas Banka.
The financial statements of Latvijas Banka provide a comprehensive overview of Latvijas Banka's financial position and financial performance as well as the financial investment policy.
The financial statements of Latvijas Banka are audited by independent external auditors recommended by the Governing Council of the European Central Bank and approved by the Council of the European Union.