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.
