On The Submission Of Information By Payment Institutions Of The Czech National Bank

Original Language Title: o předkládání informací platebními institucemi České národní bance

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=74313&nr=142~2F2011~20Sb.&ft=txt

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.