About Data Reporting Investment Funds The Czech National Bank

Original Language Title: o oznamování údajů investičními fondy České národní bance

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=80351&nr=249~2F2013~20Sb.&ft=txt

249/2013 Sb.



DECREE



of 24 July 2003. July 2013



about the data reporting and maturity by the administrator of the investment

the Fund and foreign investment fund of the Czech National Bank



The Czech National Bank establishes, pursuant to § 41 para. 3 of Act No. 6/1993 Coll.

Česká národní banka, as amended by Act No. 227/2013 Coll., and according to § 478

Act No. 240/2013 Coll. on investment companies and investment

funds:



§ 1



The subject of the edit



This Decree sets out the scope, structure, form, the method and time limits

submission of information pursuant to § 41 para. 3 of Act No. 6/1993 Coll., on the Czech

the National Bank, as amended by Act No. 227/2013 Coll., and for data reporting

referred to in § 462, 463, 464, 466 paragraph. 1, 2 and 4, § and § 468 469 (b).

b) of Act No. 240/2013 Coll. on investment companies and investment

funds (hereinafter referred to as the "Act") and the Investment Fund's maturity

foreign investment fund and investment fund administrator and

foreign investment fund of the Czech National Bank.



§ 2



Definition of terms



For the purposes of this Ordinance, means the



and the document containing the file) a statement of the reported data in accordance with this

the Decree,



(b) electronic data file) grouping data with pre-defined

data structures that are methodically information system

discussed, processed, and transmitted as a whole,



c) security tag data in electronic form, that are

attached to the data message and which meet the following requirements:



1. are uniquely associated with indicating the person and allow you to

identification by means of the issued certificate,



2. have been created and appended to a data message by means of

create electronic tags that indicate the person can keep it under

his sole control, and



3. are the data message to which it is subject, attached to such

in a way, it is possible to detect any subsequent change of the data.



§ 3



An overview of the statements provided by maturity



(1) Obhospodařovatel investment fund or foreign investment

the Fund, which has granted a permit to the activities of the Czech National Bank and

that is not a government investment fund, shall submit his person with

data as of the last day of the calendar quarter



and) to 35 days after 1., 2. and (3). the calendar quarter and up to 50 days

After the end of the calendar year to which they apply, these statements:



1. OFIS (CNB) 10-04 "translates into higher/main quarterly balance sheet

the administrator/Fund Fund "and



2. OFIS (CNB) 20-04 "quarterly profit and loss statement

Admin//translates into higher managed fund ",



b) within 40 days after the end of 1., 2. and (3). the calendar quarter and 55 days

After the end of the calendar year to which they apply, these statements:



1. OFIS (CNB) 50-04 "reports on the organizational structure of the

the main administrator "translates into higher/and



2. OFIS (CNB) 60-04 ' reports on the implementation of the conditions for translates into higher

the performance of the activities ".



(2) Obhospodařovatel collective investment fund or a comparable

foreign investment fund, which has granted authorised

The Czech National Bank, and obhospodařovatel, that is a foreign person

According to § 14 para. 1 or 2 of the Act, and manages a pool of collective

investment, the management of the Fund for each such



and) within 30 days after the end of the calendar month to which it relates,

statement of OFIS (CNB) 11-12 "monthly information of Fund Fund" with

information on the last day of the calendar month,



(b)) to 35 days after 1., 2. and (3). the calendar quarter and up to 50 days

After the end of the calendar year to which they apply, these statements with the information

on the last day of the calendar quarter



1. OFIS (CNB) 10-04 "translates into higher/main quarterly balance sheet

the administrator/Fund Fund "and



2. OFIS (CNB) 20-04 "quarterly profit and loss statement

Admin//translates into higher managed fund ",



(c)) within 40 days after the end of 1., 2. and (3). quarter and 55 days after the end of

the calendar year to which they apply, these statements with the information to

the last day of the calendar quarter



1. OFIS (CNB) 31-04 "structure investment vehicles owned

managed fund "and



2. OFIS (CNB) 32-04 "Song of Fund assets of the Fund".



(3) Obhospodařovatel or a comparable Fund of qualified investors

foreign investment fund, which has granted authorised

The Czech National Bank, and obhospodařovatel, that is a foreign person

According to § 14 para. 1 or 2 of the Act, and manages a pool of qualified

investors, for each such management of the Fund by the end of

the fourth month after the end of the year to which they apply, these statements with

data as of the last day of the accounting period



and) OFIS (CNB) 10-04 "translates into higher/main quarterly balance sheet

the administrator/Fund of Fund ",



b) OFIS (CNB) 20-04 "quarterly profit and loss statement

Admin//translates into higher managed fund "and



c) OFIS (CNB) 34-01 "reporting Fund of qualified investors".



(4) Obhospodařovatel investment fund or foreign investment

the Fund, which has granted a permit to the activities of the Czech National Bank

qualifying to exceed the record limit and complies with the requirements referred to in article.

paragraph 110. 3 the European Union Regulation No. 231/^ 1), presents a statement of OFIS

(CNB) 33-04 "translates into higher Reporting within the meaning of article. 24 AIFMD "and

individually for each managed fund statement of OFIS (CNB) 35-04 ' reports

of the Fund within the meaning of article obhospodařovaném. 24 AIFMD ", and within the time limits referred to in

of this regulation.



(5) Obhospodařovatel or a comparable Fund of qualified investors

foreign investment fund or special fund obhospodařovatel

or a comparable foreign investment fund, which has a permit to

activities granted by the Czech National Bank, and does not meet the requirements referred to in article 14(2).

paragraph 110. 3 the European Union Regulation No. 231/^ 1), presents a statement of OFIS

(CNB) 36-01 "translates into higher Reporting within the meaning of article. 3 (3) "and the AIFMD

individually for each managed fund statement of OFIS (CNB) 37-01 ' reports

of the Fund within the meaning of article obhospodařovaném. 3 (3) the AIFMD, "and within the time limits

under this regulation.



§ 4



Statements in specific cases



(1) Obhospodařovatel investment fund, which is a joint-stock company

with variable capital, that creates the sub-funds, and

obhospodařovatel foreign investment fund, which creates

device comparable to the SICAV, and who has authorization granted by the

The Czech National Bank, the statements in the scope of § 3 para. 2 to 5

individually for each of the sub-funds.



(2) a person under paragraph (b), 596. (f)) of the Act shall submit a statement pursuant to § 3 (2). 3

(a). and) and (c)), and also a statement of OFIS (CNB) 36-01 "translates into higher Reporting

within the meaning of article 87(1). 3 (3) the AIFMD "and individually for each managed trust

Fund or similar device referred to in § 15 para. 2 (a). (c) a statement of the law)

OFIS (CNB) 37-01 "reports on Fund within the meaning of article obhospodařovaném. 3 (3)

AIFMD "according to art. 5 (3). 5 the European Union Regulation No. 231/^ 1).



§ 5



An overview of the statements provided by the administrator



(1) the Chief Administrator shall submit his person to the data as of the last

day of the calendar quarter



and) to 35 days after 1., 2. and (3). the calendar quarter and up to 50 days

After the end of the calendar year to which they apply, these statements:



1. OFIS (CNB) 10-04 "translates into higher/main quarterly balance sheet

the administrator/Fund Fund "and



2. OFIS (CNB) 20-04 "quarterly profit and loss statement

Admin//translates into higher managed fund ",



b) within 40 days after the end of 1., 2. and (3). the calendar quarter and 55 days

After the end of the calendar year to which it applies, the statement of OFIS (CNB)

50-04 "Report of the organisational structure translates into higher/central

the administrator ".



(2) the administrator of a special fund, which invests in real estate

or into shares of real estate companies, submitted for this Fund

with the data on the last day of the calendar quarter within 40 days after the end of

1., 2. and (3). the calendar quarter and 55 days after the end of the calendar

the year to which it applies, the statement of OFIS (CNB) 40-04 details

real estate ".



(3) the administrator of the investment fund referred to in paragraph 2, that is

joint-stock company with variable capital, which creates

compartments, and the administrator of the foreign investment fund, which

creates a device comparable to the absorption and the obhospodařovatel has

authorisations granted by the Czech National Bank, submitted a statement in

the scope of paragraph 2 for each of these sub-funds.



§ 6



Common provisions



(1) the content of the statements referred to in section 3 to 5 is given in the annex to this Decree.



(2) the information contained in the reports referred to in this Decree shall be based on a

taking into account the nature of the legislation governing the management

accounts and the preparation of the financial statements ^ 2) or of the international

accounting standards revised European Union law ^ 3).



(3) the information in foreign currencies are recorded in the statements under this Decree in


the Czech currency, the equivalent of the foreign exchange market, renowned for

The Czech National Bank valid on the day the Assembly statement. The currency that

they are not included in the foreign exchange market rates announced by the Czech national

Bank, are translated using the exchange rate of the Central Bank's official Middle

of the country concerned, where appropriate, the current exchange rate of the interbank market to

the U.S. dollar or the euro.



§ 7



The method and form of reporting



(1) the reporting person is sent by the Czech national bank statements in accordance with § 3-5

electronically as data messages, the structure and form of data

files that are available through the



and application) software of the Czech National Bank for the collection of data from non-banking

subjects (SDNS), which is available in a manner allowing remote

access,



(b)) the reporting entity's own software application that allows

electronic exchange of information (EDI/EDIFACT), or



(c)) the reporting entity's own application programs using

transmission of the statement of the Czech National Bank's Web services for data collection

(SDNS-WS).



(2) data messages sent through applications

referred to in paragraph 1 (b). and) and c) signed by the contact person recognized

an electronic signature.



(3) data messages that are sent through the programmatic application referred to

in paragraph 1 (b). (b) affix the reporting person) security tag

based on a certificate issued by the Czech National Bank.



§ 8



Bug fixes in the statements



(1) If, after the presentation of the Czech National Bank statement error

the data statement, showing a person shall submit to the Czech National Bank without

undue delay a corrected statement. If the patch will affect data in the

other statements or statements to another time period, repair reporting

the person whether or not all of these follow-up reports.



(2) if the statement drawn up to the last day of the calendar year

to change the reporting data based on verification of annual accounts

Auditor, the person shall provide a statement showing the again with corrected data,

no later than 30 days after the audit of the financial statements. If the correction affects the

data in another statement or statements to another time period, repair

the reporting person whether or not all of these follow-up reports.



(3) the corrected statements showing a person shall submit, within the period referred to in paragraph 1

or 2 the Czech National Bank in the manner laid down in article 7, together with the

information about the content and for repair.



§ 9



Ensure the organisational prerequisites for reporting



(1) the reporting person, submitting statements to Česká národní banka by using

the application referred to in § 7 para. 1 (b). and) or (c)), it shall inform the national

Bank



and) the name or first and last name of contact persons,



(b) the address of the workplace), phone number and e-mail address

such persons and



(c) a qualified certificate number), including the name and identification

number of the person, the certification services provider that issued it.



(2) the reporting person shall inform the Czech National Bank, without undue

delay changes referred to in paragraph 1.



§ 10



Transitional provisions



(1) for the submission of statements of the Czech National Bank for the period up to the end of the

the calendar month preceding the effective date of this order, the

treated in accordance with Decree No. 358/2010 Coll.



(2) the reporting persons pursuant to this order shall provide for the first time, according to reports

This order for the period of the calendar month in which this Ordinance

became effective.



(3) the reporting persons according to § 3 (2). 4 and 5, and section 4, paragraph 4. 2 shall submit to the

statements for the period from the first day of the calendar month for

the start of the respective reporting period in which pursuant to section 652 of the law

have brought their ratios, and ratios of investment funds, having to

accordance with the requirements of the law, but not later than during the period 22. July

2014.



§ 11



The effectiveness of the



This Decree shall take effect on the date of its publication.



Governor:



Ing. Singer, Ph.d., v. r.



Annex



Basic characteristics and content statements provided by

maturity and by the administrator of an investment fund or

foreign investment fund of the Czech National Bank



1.



OFIS (CNB) 10-04 translates into higher/main quarterly balance sheet

the administrator/Fund of Fund



The statement contains information about the financial position of the reporting persons according to § 466

paragraph. 2 (a). and the Fund of Fund) Act and under section 466 paragraph. 1

(a). and) of the Act. The report is based on the structure of the balance sheet pursuant to Decree No.

501/2002 Coll., which implements certain provisions of Act No. 563/1991

Coll., on accounting, as amended, for the accounting unit,

banks and other financial institutions (hereinafter referred to as "Decree

No 501/2002 Sb. ").



2.



OFIS (CNB) 20-04 Quarterly profit and loss translates into higher/

the main administrator/Fund of Fund



The statement contains information about the results of the management of the reporting persons according to §

Paragraph 466. 2 (a). (b)) and managed fund pursuant to § 466 paragraph. 1

(a). (b)) of the Act. The structure of the report is based on the profit and loss account according

Decree No. 501/2002 Coll. Data are reported from the beginning of the year to the end of

the reference period.



3.



FZ (CNB) 11-12 Monthly Fund of fund information



The statement contains basic information about the composition of the Fund's assets in accordance with § 462

(a). and the structure of the balance sheet) in the form of assets resulting from Decree No.

501/2002 Coll. also contains the number and amounts of securities issued by the

obhospodařovaným Fund Inc. data about their issue and buy-outs under section 466

paragraph. 1 (b). (c)) of the Act, information about the risks associated with derivatives

According to the type of risk under section 468 (a). a) and b) of the Act and the information on the structure of

issued securities according to the species.



4.



OFIS (CNB) 31-04 Structure investment vehicles owned

managed fund



The statement contains information about the various investment instruments owned

the Fund pursuant to section 462 (b). and) of the Act. Shall be provided personally identifiable information to

the resolution of the various investment instruments with a share of more than 1% on

the assets of the Fund, managed bindings to investment limits by

Government Regulation No. 243/2013 Coll. on investment and investment funds

techniques to their management and quantitative data

characterize the value of each investment vehicles and securities

papers also share in the volume of securities issued by one issuer.



5.



OFIS (CNB) 32-04 Song of the Fund for collective investment



The statement contains summary data on the composition of the Fund's assets of collective

investing in a breakdown by types of assets, which may

Fund to invest in accordance with § 462 (b). and in relation to the limits) under regulation

No 243/2013 Sb.



6.



OFIS (CNB) 33-04 translates into higher Reporting within the meaning of article. 24 AIFMD



The statement contains the information relating to the part of the data translates into higher and

the activities of the special funds and funds for qualified investors according to

Annex IV European Union Regulation No. 231/^ 1).



7.



OFIS (CNB) 34-01 reporting of Fund of qualified investors



The statement contains information on the number and volume of securities issued by the

the Fund for qualified investors, Inc. data about their issue and buy-outs,

under section 466 paragraph. 1 (b). (c)) of the Act, and information on the number and value of

property investors broken down by section 462 (b). (b)), and (c)) of the Act.



8.



OFIS (CNB) 35-04 reports on the Fund as defined in article obhospodařovaném. 24 AIFMD



The statement contains a part of the information on the activities of special funds and funds

qualified investors as defined in annex IV to the regulation of the European Union no.

231/^ 1).



9.



OFIS (CNB) 36-01 translates into higher Reporting within the meaning of article. 3 (3) the AIFMD



The statement contains the information relating to the part of the data translates into higher and

the activities of the special funds and funds for qualified investors and people

included in the list referred to in paragraph (b), 596. (f)) of the Act referred to in annex IV

the European Union Regulation No. 231/^ 1).



10.



OFIS (CNB) 37-01 reports on the Fund as defined in article obhospodařovaném. 3 (3)

AIFMD



The statement contains a part of the information on the activities of special funds and funds

qualified investors and people included in the list referred to in paragraph (b), 596.

(f)) of the Act referred to in annex IV of the European Union Regulation No. 231/^ 1).



11.



OFIS (CNB) 40-04 Information about real estate



The statement contains details about real estate and holdings in real estate

companies in which the Fund invests, according to § 469 (b). (b)) of the Act.

Information about real estate include basic identification data

real estate owned by a real estate fund and real estate investment company

and quantitative data on the real estate owned by a real estate fund and

real estate companies, IE. in particular, the fair value of real estate,

the total positive and negative cash flow related to the holding of the property. Details

the holdings of the Special Fund of real estate to real estate companies

include in particular details of the equity of a real estate company,

the amount of the equity fund on real estate company, real

the values of participation and borrowing.



12.



OFIS (CNB) 50-04 Report of the organisational structure

translates into higher/administrator



The statement contains the basic data on the identification and classification

the reporting entity, information on the members of the statutory and supervisory


the authority of the management and contact persons for the defined area

the reporting entity. Also included are details of the registered capital,

the number of employees and data on numbers of administered funds in the case of

the main administrator. The statement also includes basic identification and

the classification data of shareholders with a share capital or

voting rights of more than 5%, including structured data about

the size of this share.



13.



OFIS (CNB) 60-04 Report on the fulfilment of conditions for translates into higher performance

the activities of the



The statement contains information on the structure of capital, minimum requirements

the capital and liquidity of the composition of assets under section 466 paragraph. 2

(a). (c)) of the Act.



1) Commission delegated Regulation (EU) No. 231/2013 of 19 December.

December 2012, supplementing the directive of the European Parliament and of the Council

2011/61/EU as regards exceptions, the General conditions of the exercise of activities,

the depositary, leverage, transparency and monitoring.



2) Act 563/1991 Coll., on accounting, as amended.



Decree 501/2002 Coll., which implements certain provisions of the Act

No. 563/1991 Coll., on accounting, as amended, for the accounting

units which are banks and other financial institutions, as amended by

amended.



3) article 2 of European Parliament and Council Regulation (EC) No 1606/2002 of the

on 19 December. July 2002 on the application of international accounting standards.