Reporting Spořitelními And Úvěrními Associations By The Cnb

Original Language Title: Předkládání výkazů spořitelními a úvěrními družstvy ČNB

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=81142&nr=426~2F2013~20Sb.&ft=txt

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.