426/Sb.
DECREE
of 6 May 1999. December 2013
about reporting spořitelními and úvěrními associations of the Czech national
Bank
Change: 310/2014 Sb.
The Czech National Bank establishes, pursuant to § 41 para. 3 of the law No 6/1993 Coll., on the
Česká národní banka, as amended by Act No 227/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 spořitelními and úvěrními associations
(hereinafter referred to as "Credit Union").
§ 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
Statements of credit unions on an individual basis
(1) the Credit Union shall draw up and submit on an individual basis
Returns in accordance with the applicable European Union legislation directly governing the
prudential requirements ^ 1) and the regulations implementing it.
(2) the Credit Union shall draw up on the last day of each calendar
months and submit
a) within 15 days after the end of the calendar month to which it relates,
statement of DZ (CNB) 26-12 "monthly statement on selected commitments for the calculation
PMR and about insured deposits "and
(b)) to 29 days after the end of the calendar month to which they relate, these
statements
1. DZ (CNB) 41-12 "reports on the categorization of claims cooperative
unions ",
2. the FIS (CNB) 10-12 '' balance sheet and off-balance sheet ",
3. FIS (CNB) 20-12 "statement of profit or loss",
4. FIS (CNB) 40-12 "additional information on the balance sheet" and
5. the FIS (CNB) 50-12 "complementary information to the profit or loss".
(3) the Credit Union shall draw up on the last day of each calendar
quarter and submit
a) within 15 days after the end of the calendar quarter to which it relates,
the statement "DZ (CNB) 50-04" reports on the organizational structure of the cooperative
unions "and
(b)) to 29 days after the end of the calendar quarter to which it relates,
statement of DZ (CNB) 43-04 "reports on the concentration of loans and deposits the cooperative
unions ".
(4) the Credit Union shall draw up, according to the State as of 31. December and submit
15. February of the following year a statement of the DZ (CNB) 60-01 "annual statement
the credit unions on the numbers of the processed banknotes and coins ".
(5) the Statements referred to in paragraph 2 (a). (b)) built for December are
be submitted within 10. February of the following year.
§ 4
Statements of credit unions on a consolidated basis
(1) a Credit Union that is in accordance with the legal rules relating to the
the activities of credit unions or by directly applicable legislation
The European Union governing the prudential requirements required to maintain
equity ratio on a consolidated basis, shall draw up and submit to the
Returns in accordance with the applicable European Union legislation directly governing the
prudential requirements and the rules implementing it.
(2) a Credit Union that is a responsible cooperative záložnou in
the financial holding group of the person responsible, cooperative záložnou in
a group of foreign credit institutions, responsible controlling cooperative
záložnou in a group of persons or a mixed-activity holding responsible cooperative
záložnou controlled by the mixed financial holding a person, do not apply if the
on such a cooperative Union only the relevant provisions of the Act
relating to the supplementary supervision of financial conglomerates, each
draw up and submit to the calendar year to 31. January 1, according to the State.
January and without undue delay after the change or the applicable
Event statement DZ (CNB) 80-01 "reporting about the structure of the consolidation
the whole ".
(3) a Credit Union that is a responsible cooperative záložnou in
the Group mixed-activity holding persons, drawn up to the last day of each
the calendar quarter and delivered within 35 days after the end of the calendar
quarter to which it relates, a statement of the DZ (CNB) 81-04 ' reports
credit unions about the operations within the Group mixed holding
the person ".
(4) the statement referred to in paragraph 3, drawn up in 4. quarter shall be submitted to the
25. March of the following year.
§ 5
Provisions common to the reports
(1) the content of the statements referred to in section 3 and 4, with the exception of statements based on the right
of the applicable legislation of the European Union governing the prudential
requirements and regulations implementing it and the DZ (CNB) 81-04, is
listed in annex 1 of this order. The content of the statement of DZ (CNB) 81-04 is
listed in annex 2 of this order.
(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 ^ 2) or of the international accounting standards as modified by the law of
The European Union ^ 3).
(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.
(4) the statements referred to in § 3 and 4 except that part of the statement of DZ (CNB) 26-12 relating to
required reserves and the DZ (CNB) 60-01 compiles and
the Credit Union shall be presented with the details that are related to the activities
credit unions in the Czech Republic as well as to the activities of its
organisational components abroad. Part of the statement of DZ (CNB) 26-12 on
the required reserves and the statement of DZ (CNB) 60-01 cooperative
a credit union shall draw up and submit with data relating only to activities
credit unions in the Czech Republic.
§ 6
The method and form of reporting
(1) the Credit Union shall submit to the Czech national bank statements referred to in section 3, and
pursuant to section 4, paragraph 4. 1 and 2 in the electronic form, as a data message and 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 credit unions to allow
electronic exchange of information (EDI/EDIFACT), or
(c)) your own programmatic application credit unions using
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)) marks the Credit Union security
the brand is based on a certificate issued by the Czech National Bank.
(4) a statement of the DZ (CNB) 81-04 presents the Credit Union of the Czech national
the Bank in an electronic form without the use of the applications referred to in paragraph
1.
§ 7
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 Credit Union shall submit to the Czech national
the Bank without undue delay a corrected statement. If the patch will affect the data
in another statement or statements to another time period, repair
the Credit Union also all 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 Credit Union shall submit the statement again with corrected
data no later than 30 days after the audit of the financial statements. If the fix
affect data in another statement or statements to other time periods,
the Credit Union also corrects all of these follow-up reports. Similarly,
proceed even in 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 Credit Union shall submit the corrected statement within the time limit referred to in paragraph
1 or 2 of the Czech National Bank in the manner laid down in paragraph 6, together with the
information about the content and for repair.
§ 8
Ensure the organisational prerequisites for reporting
(1) a Credit Union that is presenting statements of the Czech National Bank
by using the applications listed in § 6 (1). 1 (b). and) or (c)), shall communicate to the United
the National Bank of
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 Credit Union shall inform the Czech National Bank, without undue
delay changes referred to in paragraph 1.
§ 9
Additional information to present statements
To the statement of DZ (CNB) 80-01 submitted the Credit Union for more information
the content of which is given in annex 3 of this order. This information
the Credit Union shall send to the Czech National Bank in electronic form
through a mailbox or e-mail address of the Registrar
The Czech National Bank on the date of submission of the same date
the statement.
§ 10
cancelled
§ 11
Transitional provision
For the obligation to draw up and submit statements that relate to the period
until 31 December 2006. December 2013, the Czech National Bank measures no 1/2010
P. CNB, on reporting to spořitelními and úvěrními associations United
the National Bank, as amended.
§ 12
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 using applications for data collection
1. FIS (CNB) 10-12 '' balance sheet and off-balance sheet "
The statement contains information about the economic situation, credit unions, and about
assets, liabilities and equity in basic breakdown derived from
international accounting standards and provided and received promises,
and guarantees.
2. the 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 year to the end of the reference period in the basic breakdown of the derived
of the international accounting standards.
3. FIS (CNB) 40-12 "additional information on the balance sheet"
The statement contains additional information on the balance sheet, i.e.. the breakdown of the assets and
obligations under the portfolios of assets or liabilities, sectors,
the purpose of the award, write-downs and maturity. It is furthermore monitored status and movements of
adjustments.
4. FIS (CNB) 50-12 "complementary information to the profit or loss"
The statement contains supplementary information relating to the interest income and
the cost of the products and sectors from the beginning of the year to the end of the reference
period.
5. DZ (CNB) 26-12 "monthly statement on selected commitments for the calculation of the PMR and
insured deposits "
The statement contains the data for the calculation of minimum reserve requirements for the
the needs of the Czech National Bank and credit unions collectively for all the currency breakdown
by original maturity obligations and according to the basic sectoral breakdown
creditors and the data on the amount of insured receivables from deposits of clients by
the law governing the activity of the savings and credit cooperatives.
6. DZ (CNB) 41-12 "reports on the categorization of claims credit unions"
The statement contains the basic data about the categorization of claims in accordance with the legal
rules relating to the prudential requirements. The claim shall be of the
financial activities according to the default of the borrower, and from the perspective of a write-down.
All information is tracked separately for credit institutions (without
the central banks) and for persons, other than a credit institution (including
General Government).
7. DZ (CNB) 43-04 "reports on the concentration of loans and deposits the cooperative
unions "
The statement contains information on the summary of accounts receivable in the value prior to the
spoilage and commitments for the 15 credit institutions and 15 persons other than
credit institutions (Government institutions, and other clients) with the highest
the volume of claims or liabilities.
8. DZ (CNB) 50-04 "reports on the organizational structure of credit unions"
The statement contains the basic data on the identification and classification of cooperative
the savings bank, the number of its personnel, and organizational components, basic
identifying information about the branch office abroad, the identification and classification
data on members of management bodies, contact persons, Member
the base, on a list of all members of the credit unions, which are
Members ' shares in the capital of the credit unions exceeds 5%
including information about qualified holdings on cooperative savings bank and the
membership representatives of credit unions in other legal entities.
9. DZ (CNB) 80-01 "on the structure of the consolidated Group Report"
The statement contains the basic information about the consolidation and persons to
It included, this is a basic, basic identification data
capital base the identification and classification information about members
the heads of the institutions, of qualified holdings and methods of consolidation
for the purposes of prudential requirements.
10. DZ (CNB) 60-01 "annual statement of credit unions on the numbers
the processed banknotes and coins "
The statement contains information on the number of processed domestic banknotes and
the coins, with the exception of domestic banknotes and coins processed on
OTC cash registers, broken down by type of processing
domestic notes and coins to processed mechanically or manually. Further
contains information about the number of outstanding domestic notes and coins
passed to the processor of the domestic processing of banknotes and coins, other
credit institution conducting cash operations or the Czech national
the Bank, and also on the number of domestic banknotes and coins being returned into circulation
neanonymními devices, broken down by type of processing
domestic notes and coins being returned to the market on processed
non-anonymous device, the reporting entity, the Czech National Bank,
processor of domestic banknotes and coins or another credit
institutions.
Annex 2
The content of the statement of DZ (CNB) 81-04
1. Reports on operations within the Group mixed-activity holding persons DZ (CNB)
81-04
provides an overview of selected operations agreed during the reference period, and
It shops, services and other cooperative arrangements between záložnou on 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 Credit Union has made
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.
Operations within the group, it is considered an important, exceeds 5% of the 8%
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, 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 stating the Credit Union for more detailed
information about reporting operations and counterparties with which the reporting
the operation has negotiated. The Credit Union shall also indicate whether and how the operation
within the group to be broken down in greater detail in the various types of operations.
5. that type of operation reflects the nature of the business, service, or other
the arrangements agreed between the cooperative and the záložnou
operation. Classification of the reported operation to the appropriate type it
Credit Union following the classification established by 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, 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 DZ (CNB) 80-01
To the statement of DZ (CNB) 80-01 proposed for consolidation units shall submit to the
the Credit Union under section 9, the following additional information in the text
and graphical format:
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 person (not applicable to mixed
the holding of a person);
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) European Parliament and Council Regulation (EU) no 575/2013 from 26. June
2013 on prudential requirements for credit institutions and investment
enterprises and amending Regulation (EC) No 648/2012.
2) Act No. 563/1991 Coll., on accounting, as amended.
Decree No 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.
