Pursuant to the Law on Latvijas Banka, Latvijas Banka's business operations and documents are audited by the Audit Commission whose composition is approved by the State Audit Office.

Latvijas Banka has received a positive auditors' opinion on its financial statements for 2013 from the auditing company SIA Ernst & Young Baltic and the State Audit Office, stating the following: "In our opinion, the financial statements of the Bank give a true and fair view of the financial position of the Bank as at 31 December 2013, and of its financial performance and its cash flows for the year then ended in accordance with the "Financial Accounting Policy of Latvijas Banka", approved by the Council of the Bank, and the Law on Latvijas Banka."

According to the financial statements, the profit earned by Latvijas Banka in 2013 was 41.5 million lats (59 million euro). Income from investing foreign currency reserves in sound and highly liquid financial instruments accounted for the major part of Latvijas Banka's income.

The financial statements of Latvijas Banka for 2013 and the auditors' report are available on the website of Latvijas Banka. In April the Council of Latvijas Banka will take a decision on approving the bank's Annual Report for 2013.

Pursuant to the Law on Latvijas Banka, 65% or 38.3 million euro of Latvijas Banka's profit for 2013 will be appropriated to the state budget; the rest of the profit will be transferred to the reserve capital of Latvijas Banka. Latvijas Banka's profit, appropriated to the state budget over the last five years, totals 201 million euro.