427/2013 Sb.
DECREE
of 6 May 1999. December 2013
on reporting securities dealers 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.:
§ 1
The subject of the edit
This Decree regulates the content, form, time-limits and how to build and
reporting to the Czech National Bank securities traders.
§ 2
Definition of terms
For the purposes of this Ordinance, means the
and electronic data file) grouping data with pre-defined
data structures that are methodically information system
documented, communicated and processed as a unit,
b) 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
c) securities and book-entry securities.
§ 3
The breakdown of the returning people
Persons, submitted by the Czech National Bank information pursuant to this
the Ordinance, they are:
and) a securities dealer, which is a Bank,
(b)) a securities dealer, which is a branch of a foreign bank,
c) a securities dealer that is not a bank or a branch
foreign banks,
(d)) of the foreign person who is authorised by the authority
supervision of another State to provide investment services and is not a branch of the
foreign banks, and
e) investment company and a foreign person with permission under section 481
the law governing investment companies and investment funds, which
It is not comparable to the investment fund, if the farm property
the customer, part of which is an investment tool, based on free thoughts
in the framework of contractual arrangements (portfolio management) ^ 1).
§ 4
Statements on an individual basis
(1) the reporting person pursuant to § 3 builds on the last day of the calendar
month and submit to 23 days after the end of the reference calendar
of the month to which they relate, these statements:
1. MARKETING (CNB) 41-12 "about the guidance document",
2. the MKT (CNB) 42-12 "information on the shops ',
3. the MKT (CNB) 43-12 "Information Tools" and
4. MARKETING (CNB) 44-12 "information about people".
(2) the reporting person draws up to the last day of the calendar month and
translates to 20 days in the case of the returning persons according to § 3 (b). a) and b)
and in 21 days in the case of the returning persons according to § 3 (b). c) to (e))
end of the reference of the calendar month to which they relate, these
statements:
1. MARKETING (CNB) 51-12 "overview of securities in the possession of the customer",
2. the MKT (CNB) 52-12 "overview of other investment instruments in the
the assets of customers "and
3. the MKT (CNB) 53-12 "the cash resources in the property
customers ".
(3) the reporting person pursuant to § 3 (b). (c)), and (d)) shall draw up on the last day
the calendar quarter and be submitted within 30 days after the end of the reference
the calendar quarter to which they relate, these statements:
and) OCP (CNB) 10-04 "balance sheet of the trader in securities",
(b)), the OCP (CNB) 11-04, "the additional information to financial statements OCP",
(c)), the OCP (CNB) 20-04 "profit and loss account of the merchant with CP"
d) OCP (CNB) 48-04 "the organizational structure and the persons with a qualified
participation ",
e) FIS (CNB) 10-12 "balance sheet and off-balance sheet",
(f)), the FIS (CNB) 20-12 "statement of profit or loss" and
g) FIS (CNB) 40-12, "the additional information on the balance sheet".
(4) the reporting person pursuant to § 3 (b). and) to d) submit to the Czech national
the bank statement of the MKT (CNB) 40-97 "transaction reporting investment instruments-
OCP ".
(5) the reporting person pursuant to § 3 (b). (c)) and e) compiles and presents the
individual statements by directly applicable regulation
Union governing the prudential requirements ^ 2) and regulations to
carrying out.
§ 5
Statements on a consolidated basis
(1) the reporting person pursuant to § 3 (b). (c)), which is based on the rule of
the rules relating to the activities of securities dealers or by
directly applicable European Union legislation relating to the prudential
the requirements required to maintain capital ratio on a consolidated basis,
compiles and submits statements under regulation directly applicable European
Union governing the prudential requirements and the rules implementing it.
(2) the reporting person referred to in paragraph 1 shall draw up on the last day of
calendar semester and be submitted within 30 days after the end of the reference
calendar half-year, to which they apply, these statements:
1. the OCP (CNB) 70-02 "consolidated balance sheet" and
2. the OCP (CNB) 71-02 "statement of profit and loss on a consolidated basis".
(3) the reporting person pursuant to § 3 (b). (c)), which is the responsible person in the
the financial holding group of the person, the responsible person in the Group
foreign controlling a credit institution, the responsible person in the Group
mixed-activity holding the person or responsible person controlled mixed
financial holding person, do not apply to such of the reporting
only the relevant provisions of the law governing the supplementary supervision
financial conglomerates, each calendar year draws up and submits to the
until 31 December 2006. January 1, according to the State. January and without undue delay after the
the operative event is changed or the emergence of a statement of the OCP (CNB) 80-01 "
the structure of the consolidated Group. "
(4) the reporting person pursuant to § 3 (b). (c)), which is the responsible person in the
the Group mixed-activity holding persons, drawn up to the last day
the calendar half-year, and submitted within 30 days after the end of the calendar
half of the year to which it relates, a statement of the OCP (CNB) 72-02 "
operations within the Group mixed-activity holding persons ".
§ 6
Provisions common to the reports
(1) the content of the statements referred to in section 4, paragraph 4. 1 to 4 and § 5 para. 1 to 3 is given in
Annex 1 to the present Decree. The content of the statement of OCP (CNB) 72-02 is listed in the
Annex No 2 to this Decree.
(2) the information contained in the reports are based on taking into account the nature of the
the legislation governing the accounting and compilation of accounting
shutter ^ 3) or from the international accounting standards as modified by the law of
The European Union ^ 4).
(3) the information in foreign currencies are recorded in the statements of the Czech currency, the
the conversion in the foreign exchange market exchange rate declared by the Czech National Bank
and valid for the day of the Assembly statement, unless otherwise provided by other law
governing the accounting or prudential requirements otherwise.
§ 7
The method and form of reporting
(1) showing the person presents to the Czech national bank statements pursuant to section 4 and
According to § 5 para. 1 and 2 in the electronic form, as a data message in the
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)) your own programmatic application brokerage house to allow
electronic exchange of information (EDI/EDIFACT), or
(c)) your own programmatic application brokerage house that uses the
for the transmission of the statement of the Czech National Bank's Web services for data collection
(SDNS-WS).
(2) the data reports submitted by using programmatic applications
referred to in paragraph 1 (b). and) and c) signed by the contact person recognized
an electronic signature.
(3) data reports to be submitted by means of application programs
referred to in paragraph 1 (b). (b) the reporting person security) marks
the brand is based on a certificate issued by the Czech National Bank.
(4) the statements referred to in § 5 para. 3 and 4 are to be sent in electronic form without
the use of the applications referred to in paragraph 1.
(5) the returning officer is not required to provide information pursuant to § 4 paragraph 2.
4 of the Czech National Bank in the manner referred to in paragraph 1, provided that they ensure
that was part of the information about closed stores in accordance with the legal
rules relating to the reporting obligations of the regulated
market and the multilateral trading system operator ^ 5).
§ 8
Bug fixes in the statements
(1) If after the presentation of the statement of the Czech National Bank error
the information set out in the statement, the reporting person shall submit to the Czech national
the Bank without undue delay a corrected statement. If the patch will affect the data
in other statements, or statements to another time period, repair
the reporting 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. Similarly,
progresses and the consolidated statements, if there is a change in the particulars of the
the basis of the verification of the financial statements of the Auditors of the other people included in the
the consolidated Group assembled for the purposes of prudential requirements.
(3) the person shall provide a statement showing the Corrected within the time limit 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 names of contact persons),
(b) the address of the workplace), phone number and e-mail address
such persons and
(c) a qualified certificate number) on which is based the acclaimed
an electronic signature of the person to contact, including 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
Form and manner of the sending of additional information
(1) the reporting person pursuant to § 3 (b). and) and c) shall submit to the Czech national
the Bank's annual report and the consolidated annual report in electronic
the form provided for by law on the digitisation of the business
Register ^ 6).
(2) the statement referred to in § 5 para. 3 presents the reporting person for more
information, the content of which is given in annex 3 to this notice. These
send information of the reporting person of the Czech National Bank in electronic
the form of the same term in the term of submission of this report.
(3) the information referred to in paragraphs 1 and 2 shall be communicated through the data
mailbox or to the address of the electronic registry of the Czech National Bank
unequivocally identifying information obligations. Information to be sent to the
e-mail address of the registry of the Czech National Bank must be contact
the person signed recognized electronic signature.
(4) If the size of the payload of the message does not allow sending through
data boxes or by e-mail, send the reporting person
the annual report and the consolidated annual report referred to in paragraph 1 in
electronic form on technical data carrier to the address of the Czech national
of the Bank.
§ 11
Special provisions
(1) the statements referred to in section 4, paragraph 4. 3 (b). a) to (c)) and § 5 para. 2 builds
showing 1 to 30. June 2014.
(2) the statements referred to in section 4, paragraph 4. 3 (b). e) to (g)) shall establish the reporting person
for the first time. September 2014.
§ 12
Transitional provision
For the obligation to draw up and submit statements that relate to the period
until 31 December 2006. December 2013, the Decree 276/2010 Coll.
submission of reports and additional information by traders in securities
The Czech National Bank.
section 13 of the
Regulation (EEC)
Decree 276/2010 Coll., on the submission of reports and additional information
traders in securities of the Czech National Bank, is hereby repealed.
§ 14
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 2014.
Governor:
Ing. Singer, Ph.d., v. r.
Annex 1
The contents of the statements provided by traders in securities of the Czech national
Bank
1. MARKETING (CNB) 40-97 "the report deals with investment tools"
The statement contains details about closed or abandoned stores with quoted
investment instruments that are, under the conditions laid down directly
the applicable law of the European Union, implementing directive
The European Parliament and of the Council governing the markets for financial instruments ^ 7),
part of the information on trade. In addition to the data referred to in table 1 of the
Annex 1 to this regulation directly applicable in the European Union, with the exception of
the data listed under # 7-15, 19 and 23 in this table contains the
identification of the customer, the expected date of settlement of the trade, the volume of
trade and reference number of the message store.
2. the MKT (CNB) 41-12 "about the guidance document"
The statement contains a record of the instructions to provide for the purchase, sale or other
the transfer of investment instruments. They all received instructions
including lack of stating all the terms adopted by the
instruction related to the identification and classification of the order of the customer
the contracting authority, the persons making the expert business activity with the guidance and
the investment facility, the time and manner of receipt of the order and other dispositions
with him, the specifications of the desired store, charges for the execution of the order.
3. the MKT (CNB) 42-12 "for information about shops"
The statement contains the records of trades carried out on the basis of the adopted
the guidelines, the purpose of which is an investment tool, as well as shops
concluded by the trader in securities for its own account. They are recorded
all of the stores that have been closed in a month, settled or
cancelled. Lists all the relevant facts relating to the
identification and classification of the participating persons and investment instruments and
the data characterizing the trade in terms of quantity, value and time
the settlement, the amount of the charges for the execution of the trade.
4. MARKETING (CNB) 43-12 "Information Tools"
The statement contains information on investment instruments, the identification of
was used in the reports "MKT (CNB) 41-12" and "MKT (CNB) 42-12"
the exception of quoted investment securities pursuant to § 3 (2). 2 (a).
a) and b) of Act No. 256/2004 Coll. on the capital market, in
as amended, (hereinafter referred to as the "Act"). The statement contains details
concerning the identification and classification of tools, its basic
parameters and characteristics.
5. MARKETING (CNB) 44-12 "information about people"
The statement contains details of all contracting entities of the order, customer,
counterparty trade and third parties that undertake vocational
business activities related with the guidance and the trade, and bound
officials found in the statements of ' MKT (CNB) 41-12 "and" MKT (CNB)
42-12 ". The statement containing the information concerning the identification and classification of
of the person.
6. the MKT (CNB) 51-12 "overview of securities in the possession of the customer"
The statement contains information about individual securities that are
the customer's property within the meaning of section 2 (2). 1 (b). h) of the Act, and that all
domestic and foreign securities by individual customers,
residents and non-residents. Exhibit a is the identification and classification information
relating to the securities, the issuer and the customer value data on
quote, details of the maturity.
7. MARKETING (CNB) 52-12 "overview of other investment instruments in the
the assets of customers "
The statement contains information about the different investment vehicles other
than securities registered in the trade system of the reporting person as
the assets of the customer within the meaning of section 2 (a). h) of the Act, to the last day
the reporting period according to individual customers, residents and
non-residents. In particular, derivative operations. They are recorded
identification and classification data relating to the investment facility,
the issuer and the customer figures for the investment instruments.
8. the MKT (CNB) 53-12 "the cash resources in the property
customers "
The statement provides an overview of the funds that are recorded in the
the reporting person as customer property pursuant to section 2 (a). h) of the Act, in
broken down by individual customers, residents ' and nerezidentech, and
additional information about lending within the meaning of the provision
ancillary investment services in order to facilitate trade with the investment
instrument, in which the provider of the loan. They are recorded
identification and classification data relating to the customer and value
details of the cash resources and credit, etc.
9. the OCP (CNB) 48-04 "the organizational structure and the persons with a qualified
participation "
The statement contains the basic data on the identification and classification of the reporting
person, the founder of the branch of a foreign brokerage house,
branch offices abroad, about members of the management bodies, contact persons
for a defined area of activities. The statement also contains information about the basic
capital, voting rights, the number of its personnel, and
organisational components. The statement also includes basic identification and
classification information about companions with a share capital
or voting rights exceeding 5% including structured data about
the size of this share, basic data on the identification and classification
all persons with a qualified interest at the reporting entity, including
structured data about the size of this share and qualifying holding
the reporting persons in other legal entities.
10. OCP (CNB) 10-04 "balance sheet of the brokerage house"
The statement contains information on the economic situation of the reporting person, about
assets, liabilities and equity in basic breakdown derived from
international accounting standards, supplied by the undertakings, guarantees,
Receivables from derivatives and received promises, guarantees, commitments from the
derivatives and similar items.
11. the OCP (CNB) 11-04, "the additional information to the financial statements (OCP)"
The statement contains additional information on the balance sheet and the income statement, or
loss, and information relating to claims and liabilities broken down by
sectors and activities, securities by maturity and kind,
the structure of the derivative business risks and types, repos and
similar transactions, the structure of interest revenues and expenses.
12. the OCP (CNB) 20-04 "profit and loss account of the merchant with CP"
The statement provides an overview of revenue, expenses and profit or loss
Since the beginning of the calendar year up to the end of the reference period in the basic
derived from the breakdown of the international accounting standards.
13. the OCP (CNB) 70-02 "consolidated balance sheet"
The statement contains information on the economic situation of the consolidation unit
for the purposes of prudential requirements, and that of the assets
liabilities and equity of the basic breakdown derived from
international accounting standards, supplied by the undertakings, guarantees,
Receivables from derivatives and received promises, guarantees, commitments from the
derivatives and similar items.
14. the OCP (CNB) 71-02 "statement of profit and loss on a consolidated basis"
Profit and loss statement includes an overview of the revenues, costs, and profit,
or loss of the consolidated Group assembled for the purposes of prudential
the basic breakdown of requirements derived from the international accounting
standards.
15. OCP (CNB) 80-01 "the structure of the consolidated Group report"
The statement contains the basic information about the consolidation and persons to
It included (basic identifying information, capital,
Basic identification and classification data on members of management bodies,
of qualified holdings, methods of consolidation for the purpose of
prudential requirements).
16. FIS (CNB) 10-12 "balance sheet and off-balance sheet"
The statement contains information about the financial position of the reporting person, about
assets, liabilities and equity in basic breakdown derived from
international accounting standards and provided and received promises,
and guarantees.
17. FIS (CNB) 20-12 "statement of profit or loss"
The statement provides an overview of revenue, expenses and profit or loss from
the beginning of the reference period, even in the basic breakdown derived from
international accounting standards.
18. FIS (CNB) 40-12, "the additional information on the balance sheet"
The statement contains additional information on the balance sheet, and that the information about derivatives to
trading and hedging derivatives broken down by risk and markets, the
the status and movement of write-downs and provisions and for financial assets
provided as collateral and financial liabilities associated with
the transfer of financial assets.
Annex 2
Basic charakteristikahlášení OCP (CNB) 72-02
1.
Reports on operations within the Group mixed-activity holding person OCP (CNB)
72-02
provides an overview of selected operations agreed during the reference period, and
It shops, services, and other arrangements between the reporting person on the one
hand, and the mixed-activity holding the person or the other its controlled entities
on the other hand (hereinafter referred to in this annex "counterparty"), including
provided and received guarantees and other off-balance sheet operations.
2. data on each monitored operations shall contain at least the total
the value of the operation in Czech crowns and possibly also in the agreed currency,
identification of the counterparty with which the reporting person
the operation, the type of operation according to the classification of operations within the Group
and an indication of whether this is a significant operation or not.
3. operations within the group, it is considered an important, exceeds 5% of the
8% of the total risk exposure in accordance with article 92 para. 3 directly
of the applicable legislation of the European Union governing the prudential
the requirements of the reporting persons on an individual basis. If you are under the
type of operation occurs less than five significant operations, the five
the highest value of operations, if in a given type and reference period
occur. For the purposes of reporting to operations of the same nature of the agreed with the
the same counterparty and in the same currency are considered one operation.
4. At the same time in the annex to the report indicate the reporting person for more detailed
information about reporting operations and counterparties with which the reporting
the operation has negotiated. The reporting person shall also indicate whether and how the operations within the
the group to be broken down in greater detail in the individual types of operations.
5. that type of operation reflects the nature of the business, service, or other
the arrangements agreed between the reporting entity and the counterparty of the operation.
Classification of the reported operation to the appropriate type will use the reporting
the person following the classification established the Czech National Bank:
Type 1 operations, the effect of which is to connect people in the capital
the Group mixed-activity holding persons, i.e.. cash or non-cash deposits
in the share capital, reserves or capital, and child
accounts receivable,
Type 2 operations carried out in capital as a result of linking people in
the Group mixed-activity holding persons, i.e.. the profit or a part thereof,
the conversion from the Division of other own resources,
Type 3 trades in financial instruments, i.e.,. securities transactions,
trades with derivatives, loans, deposits,
Type 4 off-balance sheet operations, IE. credit facilities, insurance and
collateral, guarantee, liability,
Type 5, i.e. the service. services in the area of risk management, liquidity management,
settlement services, asset management, asset management, consulting,
Type 6 violation of contractual or legal obligation to the counterparty,
7 type of performance to the counterparty, that a without a legal reason,
the discharge from an invalid legal act or in the discharge of the legal reason,
Computerworld.com or performance of the obligation to fulfil the right of other
a person in a group of mixed financial holding of the person
Type 8 other operations other than type 1 through 7.
Annex 3
Additional information to be submitted to the OCP (CNB) 80-01
To the OCP (CNB) 80-01 proposed for consolidation units shall submit to the
the reporting person pursuant to § 10 para. 2 the following additional information in the
text and graphic form:
1. textual information about the controlling entity:
1. scope of business (work) registered in the commercial register,
2. Overview of the activities actually carried out;
2. textual information about the controlled persons:
and business) (activities) registered in the commercial register,
(b) an overview of the activities actually carried out),
(c)) for an overview of services provided by the controlled person controlling person
d) overview of the services provided by the controlled person to other persons in the
consolidation (not applicable to groups of mixed-activity holding),
(e) an overview of the services provided) the controlling entity controlled by the person
(not applicable to mixed-activity holding);
3. textual information about the associated persons
and business) (activities) registered in the commercial register,
(b) an overview of the activities actually carried out),
(c) an overview of the services provided) associated with the controlling entity person
(d) an overview of the services provided) associated with the person to other persons in the
consolidation (not applicable to groups of mixed-activity holding),
(e) an overview of the services provided) the controlling entity associated with a person
(not applicable to mixed-activity holding);
4. graphical representation of the consolidation unit in terms of ownership
arrangement of designating the persons included in the consolidated Group
for the purposes of prudential requirements;
5. graphical representation of the consolidation unit in terms of management with
designating the persons included in the consolidated Group for
the purpose of prudential requirements.
1) section 11 of Act No. 240/2013 Coll. on investment companies and
investment funds.
2) Regulation of the European Parliament and of the Council (EU) No. 575/2013 of 26 March.
June 2013 on prudential requirements for credit institutions and
investment firms and amending Regulation (EC) No 648/2012.
3) 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.
4) 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.
5) § 3 (1). 1 (b). (b)) Decree No. 236/2008 Coll., on information
obligations of the regulated market and the operator
the multilateral trading system.
6) section 2 of Decree No. 562/2006 Coll. laying down the method of converting
documents in electronic form, a way of dealing with the converted documents
and the obligatory electronic documents (Decree on the digitisation
commercial register).
7) Commission Regulation (EC) no 1287/2006 of 10 June 1999. August 2006
performed by European Parliament and Council Directive 2004/39/EC, as regards the
record-keeping obligations for investment firms, transaction reporting,
market transparency, admission of financial instruments to trading, and about
defined terms for the purposes of that directive.
