142/2011 Sb.
DECREE
of 13 October. May 2011
on the submission of information by payment institutions, institutions
electronic money, the payment service provider to small and
small-scale electronic money issuers of the Czech National Bank
The Czech National Bank provides under section 142 of the Act No. 284/2009 Coll.
payment systems, as amended by Act No. 139/2011 Coll., to implement section 27
paragraph. 2 and § 52k para. 3 this Act and pursuant to § 41 para. 4 of law No.
6/1993 Coll., on Česká národní banka, as amended by Act No. 57/2006 Coll.:
§ 1
The subject of the edit
This Decree lays down the content, the form, time and method of providing
information the reporting entities of the Czech National Bank.
§ 2
Reporting entity
The reporting entity is:
and a credit institution) is a financial institution under the Act
relating to the bank ^ 1)
(b) electronic money institutions), which is the financial institutions referred to in
the law governing the activity of the bank,
(c)) of the payment institution, which is not a financial institution, according to the law
relating to the bank,
d) an electronic money institution, that is not a financial institution pursuant to
the law governing the activity of the bank,
e) foreign payment institutions and foreign institutions of electronic
money from the Member State ^ 2) for work performed on the territory of the United
the Republic through a branch, if you belong to the financial sector
institutions, according to the applicable European Union legislation directly governing the
The European system of national and regional accounts in the community, ^ 3),
(f)), the payment service provider to small and
g) small-scale electronic money issuer.
§ 3
Definition of terms
For the purposes of this Decree:
and structured set of data) a statement that you have a substantive and formal
binding,
(b)) the contact person the person who, on behalf of the reporting entity shall submit
statements of the Czech National Bank, and
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
identify by means of a certificate issued by the Czech national
the Bank,
2. have been created and appended to a data message by means of
creating security tags that indicate the person can keep
under its exclusive 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.
§ 4
Submitted reports
(1) a reporting entity under section 2 (b). a) and b) draws up and submits to the
These statements:
and) PLT (CNB) 10-04 "quarterly balance sheet of financial payment
institutions/financial electronic money institutions ",
(b)), the PLT (CNB) 20-04 "quarterly profit and loss financial payment
institutions/financial electronic money institutions ",
(c)), the PLT (CNB) 30-04 "reports on capital payment institution/institutions
electronic money ",
d) PLT (CNB) 40-04 "reports on the allowable assets and the amount of payment
transactions and outstanding electronic money "and
e) PLT (CNB) 50-04 "reports on the organizational structure of the payment
institution/electronic money institutions ".
(2) a reporting entity under section 2 (b). (c)), and (d)) shall draw up and submit to the
These statements:
and) PLT (CNB) 15-04 "quarterly balance sheet of non-financial payment
institutions/non-financial electronic money institutions ",
(b)), the PLT (CNB) 25-04 "quarterly profit and loss statement non-financial payment
institutions/non-financial electronic money institutions ",
(c)), the PLT (CNB) 30-04 "reports on capital payment institution/institutions
electronic money ",
d) PLT (CNB) 40-04 "reports on the allowable assets and the amount of payment
transactions and outstanding electronic money "and
e) PLT (CNB) 50-04 "reports on the organizational structure of the payment
institution/electronic money institutions ".
(3) a reporting entity under section 2 (b). e) compiles and presents the statement of
PLT (CNB) 70-04 ' reports about the volume of payment transactions and issued
electronic money ".
(4) a reporting entity under section 2 (b). f) and (g)) prepares and submits to the
statement of the PLT (CNB) 40-04 "reports on the allowable assets and volume of
payment transactions and outstanding electronic money ".
(5) where a reporting entity under section 2 (b). and a) and b) Czech
the National Bank of the information referred to in paragraph 1 (b). a), b) and (e))
a similar range as the legal rules relating to the presentation of the
statements and other information of the Czech National Bank ^ 4), builds and
submit these statements:
and) PLT (CNB) 30-04 "reports on capital payment institution/institutions
electronic money ",
(b)), the PLT (CNB) 40-04 "reports on the allowable assets and the amount of payment
transactions and outstanding electronic money "and
(c)), the PLT (CNB) 19-04 "the selected data from the financial statements".
§ 5
Common provisions for the compilation of reports
(1) basic characteristics and content of statements pursuant to section 4, the
listed in annex 1 to this notice.
(2) the statements referred to in section 4 shall draw up the reporting entity as of the last day
the calendar quarter and be submitted within 30 calendar days after the end of
1., 2. and (3). the calendar quarter and 10. February of the following year after the
the end of the 4. calendar quarter.
(3) the reporting entity shall proceed mutatis mutandis when drawing up statements
their nature in accordance with the laws and regulations governing the management
accounts and the preparation of the financial statements ^ 5) or international
revised accounting standards, European Union law ^ 6).
(4) a reporting entity is recalculating data expressed in foreign currency, if
It is required, on the data expressed in the Czech currency rate Exchange
the market published by the Czech National Bank valid on the date of the Assembly
the statement. The currencies that are included in the foreign exchange market courses
the Czech National Bank, announced to the official central
the exchange rate of the Central Bank of the country concerned, where appropriate, the current exchange rate
the interbank market to the U.S. dollar or the euro single currency. In
If the data in statement PLT (CNB) 30-04 reporting entity may use
courses announced by the European Central Bank; proceed according to
the legal rules relating to the prudential rules for banks,
savings and credit co-operatives and securities traders ^ 7).
(5) the reporting entity valued assets and liabilities according to the State of the
the Assembly statement.
§ 6
Submission of further information in lists or registers of returning
subjects
(1) If a reporting entity issuing electronic money or provides
payment services through branches ^ 8) or provides payment
services through a commercial agent, presents information
required for registration of branches and agents in the lists or
registers of reporting institutions to Česká národní banka in electronic
the form of an advanced electronic signature be ^ 9) based on the
the qualified certificate issued by an accredited provider
certification services in the form of a data message. The Czech National Bank
publishes the structure of and the way the elaboration of data messages in a manner
allowing remote access.
(2) the content of the information to be submitted to Česká národní banka to write to
lists or registers referred to in paragraph 1 is provided in annex 2 to this
the Decree.
(3) the factors referred to in paragraph 1, the Czech National Bank
informed reporting by the body immediately after the creation,
termination of or change in fact recorded in the lists or registers for
reporting institutions.
(4) the information referred to in paragraph 3 is submitted together with the notice of
the issuance of electronic money or distribution of or the provision of
payment of services through a commercial agent by a special
the legislation governing the exercise of the activities of payment institutions,
electronic money institutions, payment service providers small
the scale and small-scale electronic money issuers ^ 10).
§ 7
The method and form of reporting
(1) a reporting entity is sent by the Czech national bank statements pursuant to section 4 of the
electronic form by means of data messages and the structure and
the 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 that are sent through the applications referred to in
paragraph 1 (b). and) and c) affix a reporting entity guaranteed
electronic signature based on a qualified certificate issued by the
accredited provider of certification services.
(3) data messages that are sent through an application referred to in paragraph
1 (b). (b)) shall affix a reporting entity the security tag.
§ 8
Corrections and changes in the statements
(1) If, after the presentation of the Czech National Bank reports an error or
a change in the data statement, the reporting entity shall provide a statement with
corrected data, the Czech National Bank again without undue delay.
If the fix affects the data in other statements or other statements
time period, the reporting entity whether or not all of these follow-up
statements.
(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 reporting entity shall submit the statement again with corrected
data, not later than 15 days after the verification of the financial statements by the auditor. If
fix affects the data in another statement or statements to the next time
period, the reporting entity corrects all these follow-up reports.
(3) the corrected statements of a reporting entity shall submit within the time limit referred to in paragraphs
1 and 2 of 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 entity, which draws up and submits to the statements of the Czech
the National Bank with an application referred to in § 7 para. 1 (b). and) or (c)),
communicate to the Czech National Bank
and) first and last names of contact persons,
(b) the address of the workplace), phone number and e-mail address
contact persons and
(c) a qualified certificate number), including the name and identification
number of the person, the certification services provider that issued it.
(2) a reporting entity shall inform the Czech National Bank, without undue
delay changes referred to in paragraph 1.
§ 10
Regulation (EEC)
Decree No. 375/2009 Coll., on submission of information to the payment
institutions, the payment service provider to small and
electronic money institutions to the Czech National Bank, is hereby repealed.
§ 11
The effectiveness of the
This Decree shall take effect on the date of its publication.
Governor:
Ing. Singer, Ph.d., v. r.
Annex 1
Basic characteristics and content statements provided by
payment institutions and electronic money institutions to the Czech national
Bank
Report: PLT (CNB) 10-04
Name: quarterly balance sheet of financial payment institutions/financial
electronic money institutions
Content:
The statement contains the structure of assets and liabilities according to annex No 1 of 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, as amended
regulations. For the entries for the participation, of fixed tangible and intangible assets,
reserves and valuation differences detailed structure is not required. Details
are shown collectively for all activities and separately for
the provision of payment services, which are, in the case of a payment institution
the activities referred to in section 8 of the Act and in the case of the institution of electronic
money activities referred to in § 46 para. 2 (a). (c)) and (b). (d)) to (e)), if
are not related to the activities referred to in § 46 para. 2 (a). a) and b) of the Act,
and separately for the issuance of electronic money, which are the activities
referred to in § 46 para. 2 (a). a) and b) and (c). (d) to (e)), if it relates to
activities referred to in § 46 para. 2 (a). a) and b) of the Act. Items of the assets
are reported to the last day of the reference period in the book value of
uncompensated and compensated by adjustments and accumulated depreciation, separately
they are also given adjustments and accumulated depreciation.
Report: PLT (CNB) 15-04
Name: quarterly balance sheet non-financial/non-financial payment institutions
electronic money institutions
Content:
The statement contains the structure of assets and liabilities according to annex No 1 of Decree No.
500/2002 Coll., which implements certain provisions of Act No. 563/1991
Coll., on accounting, as amended, for the accounting unit,
they are entrepreneurs in relation to the system of double-entry accounting,
as amended. Contains the basic items on the level of large
letters and Roman numerals. The item short-term financial investments,
capital funds, reserve funds, profit or loss from previous years
and bank loans and bailouts are further broken down in accordance with the above
the said Decree. Data are reported in aggregate for all activities
and separately for the provision of payment services, which are, in the case
payment institutions activities referred to in section 8 of the Act and in the case of institutions
electronic money activities referred to in § 46 para. 2 (a). (c)) and (b).
(d)) to (e)), they do not relate to the activities referred to in § 46 para. 2 (a).
a) and b) of the Act, and separately for the issuance of electronic money, which are
the activities referred to in § 46 para. 2 (a). a) and b) and (c). (d) to (e)), if
are related to the activities referred to in § 46 para. 2 (a). a) and b) of the Act.
Assets are reported on the last day of the reference period in
book value of uncompensated and compensated by adjustments and
accumulated depreciation, are also presented separately to adjustments and accumulated depreciation.
Report: PLT (CNB) 20-04
Name: Quarterly profit and loss financial payment
institutions/financial electronic money institutions
Content:
The statement provides an overview of revenue, cost, profit and loss and profit,
or loss referred to in annex No. 2 of the Decree No. 501/2002 Coll. on items
income from stocks and shares and the cost per employee is not required
detailed structure. Data are reported in aggregate for all activities
and separately for the provision of payment services, which are, in the case
payment institutions activities referred to in section 8 of the Act and in the case of institutions
electronic money activities referred to in § 46 para. 2 (a). (c)) and (b).
(d)) to (e)), they do not relate to the activities referred to in § 46 para. 2 (a).
a) and b) of the Act. and separately for the issuance of electronic money, which are
the activities referred to in § 46 para. 2 (a). a) and b) and (c). (d) to (e)), if
are related to the activities referred to in § 46 para. 2 (a). a) and b) of the Act.
Data are reported from the beginning of the year to the end of the reference period.
Report: PLT (CNB) 25-04
Name: Quarterly profit and loss statement non-financial payment
institutions/non-financial electronic money institutions
Content:
The statement provides an overview of revenue, cost, profit and loss and profit,
or loss referred to in annex No. 2 of the Decree No. 500/2002 Coll. Statement contains
basic items on the level of large letters and Roman numerals. Item
proceeds from long-term financial assets is further divided in accordance with the
the above Decree. Data are reported in aggregate for all
activity and separately for the provision of payment services, which are in
the case of the payment institutions activities referred to in section 8 of the Act and in the case of
electronic money institutions activities referred to in § 46 para. 2 (a). (c))
and (b). (d)) to (e)), they do not relate to the activities referred to in § 46 para.
2 (a). a) and b) of the Act, and separately for the issuance of electronic money,
which are the activities referred to in § 46 para. 2 (a). a) and b) and (c). (d) to (e)),
If they are related to the activities referred to in § 46 para. 2 (a). a) and b)
the law. Data are monitored from the beginning of the year to the end of the reference
period.
Report: PLT (CNB) 30-04
Name: reports on capital payment institution/institution of electronic
money
Content:
Reporting provides information, building on the Decree No. 141/2011 Coll.
the performance of activities of payment institutions, electronic money institutions,
payment service providers and small publishers
small-scale electronic money. In the section on capital
keeps track of its individual components in accordance with title II of part three of the Decree No.
141/2011 Coll. on the last day of the reference period. It also contains
for information about the method of calculation of capital requirements according to the individual
the accesses referred to in Decree No. 141/2011 Coll. and the surplus or
the lack of capital. Here, reported data are either status to
the last day of the reporting period or the data for previous periods
known to the last day of the reporting period.
The part concerning the capital fill all reporting entities
consistently, from parts relating to the calculation of capital requirements for
payment activities always only the part that corresponds to the selected by them and
approved access in accordance with Decree No. 141/2011 Coll. when institutions
electronic money while providing even non-payment services
with the issuance of electronic money, filling the parts separately
corresponding to the approach taken for payment services, and a part relating to the
the capital requirement for an electronic money in circulation.
Report: PLT (CNB) 40-04
Name: reports on the allowable assets and volume of payment transactions and
outstanding electronic money
Content:
Report contains the structure of the funds of the payment institution,
electronic money institutions, the payment service provider of the small
the scale and small-scale electronic money issuer, that they
have been entrusted for the purpose of execution of the payment transaction, or cash
means of electronic money institutions or publishers
small-scale electronic money, which correspond to the financial
liabilities related to outstanding electronic money that can be invested
only in liquid assets with low risk. Separately, the State
the item cash accounts with banks, bonds, broken down according to table 2
Annex No. 20 to no. 123/2007 Coll., on rules of prudent
business banks, credit unions and dealers in securities
paper, as amended, and the securities of collective
investing. The data are given according to the status on the last day of the reference
period. Furthermore, payment institutions, electronic money institutions,
payment service providers and small publishers
small-scale electronic money shall indicate the volume of payment transactions
carried out in individual months of the reference period and the institutions
electronic money and electronic money issuers small scale
data on the volume of outstanding electronic money and data on average
electronic money in circulation for each month of the reference
quarter.
Report: PLT (CNB) 50-04
Name: reports on the organisational structure of the credit institution/institutions
electronic money
Content:
Report includes data on the organizational structure, bodies,
employees, shareholders, skilled and major
the property holdings of the payment institution or institution of electronic
money. Lists the basic identifying information, information about the basic
capital in the resolution on the Czech Republic, European Union Member States and the
European economic area and of the other States, the basic
identifying information, features, and information on taking up their duties members of the
of the Board and of the supervisory body, the basic identifying information,
function, the main staging area and an indication of the commencement of the functions of management
workers, information on the shareholder structure and skilled zhastech
reporting entity the reporting entity and qualifying holding on
other legal persons.
Report: PLT (CNB) 19-04
Name: selected items of the financial statements
Content:
The statement includes the balance sheet items and profit and loss account, which may
be used, respectively, are related to the provision of payment services,
the issuance of electronic money and abide by the rules of business.
Data are expressed collectively and separately for all activities for the
the provision of payment services, which are, in the case of a payment institution
the activities referred to in section 8 of the Act and in the case of the institution of electronic
money activities referred to in § 46 para. 2 (a). (c)) and (b). (d)) to (e)), if
are not related to the activities referred to in § 46 para. 2 (a). a) and b) of the Act, and
separately for the issuance of electronic money, which are the activities referred to
in § 46 para. 2 (a). a) and b) and (c). (d)) to (e)), if it relates to
activities referred to in § 46 para. 2 (a). a) and b) of the Act.
Report: PLT (CNB) 70-04
Name: reports on the volume of payment transactions and outstanding electronic
money
Content:
The statement contains the total amount of payment transactions carried out within the
the reference period and the total volume of outstanding electronic money in the
the reference period for the activities carried on in the territory of the Czech Republic.
Annex 2
The scope of information to be submitted to Česká národní banka to write branches and
sales representatives in the lists or registers of reporting institutions
Information required for registration of branches and agents in the lists
or the registry, reporting institutions include
and) basic identifying information about the zastoupeném, IE. in the case of a legal
person identification number of the person, business name and address of the registered office, or at the
the case of a physical person, the name, or names, surnames, titles before and
After the name, date of birth, home address,
(b)) the basic identifying information about the branch office or offices, i.e.,. their
designation (serial number) and the address,
c) basic identifying information about the business representatives, who is a natural
a person or business representatives, who are natural persons, i.e..
their serial number, the name or names, surnames, titles before and
After the name, date of birth, home address, identification number of the person
If you have assigned,
d) basic identifying information about the business representatives who have
a legal entity or business representatives, who are legal
persons, i.e.. serial number, identification number of the person, business name
and address of the registered office,
e) lap data provided services,
(f)) for an individual sales representative who is a legal person,
Basic identification data about its leading persons, i.e.. their
the serial number, the name or names, surname, date of birth, address
residence,
(g)) at each branch office or sales representative for information as to whether
This is a new, repair of an existing record or expungement
the record,
h) contact details transmitting a data message.
1) § 17a. 2 Act No. 21/1992 Coll., on banks, as amended by Act No.
230/2009 Sb.
2) § 2 (2). 2 (a). and) Act No. 284/2009 Coll. on the payment system.
3) Annex A, Chapter 2. The institutional sectors the financial institution
(12) Council Regulation (EC) No 2223/96 of 25 June. June 1996 on the European
system of national and regional accounts in the community.
4) section 4 of Decree No. 276/2010 Coll. on reporting and other
traders in securities information of the Czech National Bank.
5) Act 563/1991 Coll., on accounting, as amended.
Decree 500/2002 Coll., which implements certain provisions of the Act
No. 563/1991 Coll., on accounting, as amended, for the accounting
units that are entrepreneurs in relation to the system of double-entry
accounting, in the wording of later regulations.
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.
6) 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.
7) § 53 of Decree No. 123/2007 Coll., on rules of prudent business
banks, credit unions, and securities traders,
in the wording of later regulations.
8) § 2 (2). 2 (a). I) Act No. 284/2009 Coll.
9) § 2 (b). b) of Act No. 227/2000 Coll. on electronic signature and
amendments to certain other laws (the law on electronic signature), in
amended by Act No. 440/2004 Coll.
10) § 49 of Decree No. 141/2011 Coll. on the execution of activities of payment
institutions, electronic money institutions, credit providers
small-scale services and small-scale electronic money issuers.
