425/2012 Sb.



DECREE



of 12 October. November 2012



the submission of information to the pensions by the Czech National Bank



The Czech National Bank establishes, pursuant to § 110 paragraph 2. 1 of law no 428/2007 Coll.

about retirement savings, for the implementation of § 69 para. 4 of this Act, pursuant to section

paragraph 170. 1 of law No 427/2007 Coll. on supplementary pension savings, the

implement section 119 paragraph 1. 4 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 sets out the scope, structure, form, periodicity, deadlines and

How to inform the pension by the Czech National Bank.



§ 2



Definition of terms



For the purposes of this Ordinance, means the



and the obhospodařovaným Fund for the Pension Fund), the participation Fund and the

management of the Pension Fund by the transformed,



(b)) data file with predefined data grouping data

structures that are methodically described information system,

processed and transmitted as a whole,



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

identification by means of the issued certificate,



2. have been created and appended to a data message by means of

creating security 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.



§ 3



Overview of the presented statements



(1) the pension company draws up



and) on the last day of the calendar month and delivered within 20 days after the

the end of the calendar month to which they relate, these statements:



1. PSP (CNB) 10-12 "monthly balance sheet pension company/Fund",



2. PSP (CNB) 20-12 "monthly profit and loss of pension

Company/Fund "and



3. PSP (CNB) 30-12 "reports on retirement/pension unit",



(b)) to the last day of the calendar quarter and submitted within 30 days after

the end of the calendar quarter to which they relate, these statements:



1. PSP (CNB) 50-04 "reports on the organizational structure of the pension

the company ",



2. PSP (CNB) 31-04 "reports of received and paid resources

pension companies "and



3. PSP (CNB) 32-04 "reports on capital and capital requirements

pension companies ".



(2) Pension, the company compiled for each managed fund

individually to the last day of the calendar month, and shall submit within 20 days

After the end of the calendar month to which they relate, these statements:



a) PSP (CNB) 10-12 "monthly balance sheet pension company/Fund",



b) PSP (CNB) 20-12 "monthly profit and loss of pension

Company/Fund "and



c) PSP (CNB) 34-12 "reports on the composition of the portfolio of Fund

the Fund ".



§ 4



Common provisions for the compilation of reports



(1) the content of the statements referred to in section 3 is given in the annex to this Decree. Statements

shall be compiled according to the status at the end of the period to which they relate, if

not otherwise specified in the annex.



(2) the pension company is progressing in compiling the reports submitted

taking into account their character in accordance with the legislation of

governing the keeping of accounts and the preparation of the financial statements ' ^ 1 ') or with

international accounting standards revised European Union law ^ 2).



(3) the pension company recalculates the 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.



(4) the Pension company valued the assets and liabilities according to the State of the

the Assembly statement.



§ 5



For more information from the Czech National Bank



(1) the pension company shall submit to the Czech National Bank annual report

under the law governing accounting for itself and the individual

managed funds in electronic form provided for by law

on the digitization of the commercial register ^ 3). Annual report in electronic

the form signed by a recognized electronic signature ^ 4) is presented on

e-mail address of the registry of the Czech National Bank or through the

public data network to a data box ^ 5).



(2) if the size of the payload of the message does not allow sending an electronic

by post or through a data box will send the pension company

the annual report referred to in paragraph 1 in electronic form on the technical

data carrier to the address of the Czech National Bank.



§ 6



The method and form of reporting



(1) the pension company shall be sent by the Czech national bank statements in accordance with § 3 in

electronic form, as a data message and in the structure and 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 pension companies allowing

electronic exchange of information (EDI/EDIFACT), or



(c)) your own programmatic application for pension companies using

transmission of the statement of the Czech National Bank's Web services for data collection

(SDNS-WS).



(2) data messages sent through applications

referred to in paragraph 1 (b). and) and c) signed by the contact person recognized

an electronic signature.



(3) data messages that are sent through the programmatic application referred to

in paragraph 1 (b). (b)) marks the pension company security brand

based on a certificate issued by the Czech National Bank.



§ 7



Corrections and changes in the statements



(1) If, after the presentation of the Czech National Bank reports an error or

a change in the particulars of the statement, shall submit to the pension company statement with

adjusted data, the Czech National Bank again without undue delay.

If the fix affects the data in other statements or other statements

time period, the pension company 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, pension company shall submit the statement again with corrected

data not later than 20 days after the audit of the financial statements. If the fix

affect data in another statement or statements to other time periods,

corrects the pension company whether or not all of these follow-up reports.



(3) the corrected statements of pension company shall submit within the time limit referred to in

paragraph 1 or 2 of the Czech National Bank in the manner prescribed in section 6 of the

together with information on the content and for repair.



§ 8



Ensure the organisational prerequisites for reporting



(1) the pension company that compiles and submits statements of the Czech

the National Bank with an application referred to in section 6 (1). 1 (b). and) or (c)),

communicate to the Czech National Bank



and) the name or names, and surname of the contact person,



(b) the address of the workplace), phone number and e-mail address

such persons and



(c) a qualified certificate number), including the name and identification

number of the person, the certification services provider that issued it.



(2) the pension company shall inform the Czech National Bank, without undue

delay changes referred to in paragraph 1.



§ 9



Transitional provisions



(1) a pension management company and transformed the Fund

builds the effective date of this Ordinance and submit up to 20. the date of acquisition

the effectiveness of this Ordinance a statement of PSP (CNB) 10-12 "monthly balance sheet pension

Company/Fund ".



(2) the obligation to draw up and submit statements or information, which is

related to the period up to 31 December 2006. December 2012, the Decree No 302/2010 Sb.



§ 10



Regulation (EEC)



Decree No 302/2010 Coll., on the submission of reports and additional information

pension funds of the Czech National Bank for the purpose of supervision is hereby repealed.



§ 11



The effectiveness of the



This Decree shall enter into force on 1 January 2000. January 1, 2013.



Governor:



Ing. Singer, Ph.d., v. r.



Annex



Basic characteristics and content statements provided by

pension companies, the Czech National Bank



PSP (CNB) 10-12 "monthly balance sheet pension company/Fund"



The statement contains the basic financial information about the assets, liabilities and

equity capital. The report is based on the structure of the balance sheet under the

No 501/2002 Coll., which implements certain provisions of law No.

563/1991 Coll., on accounting, as amended, for the accounting

units which are banks and other financial institutions (hereinafter referred to as

"Decree No 501/2002 Coll.). The basic structure of assets and liabilities is

uniform for the pension company and her managed funds (pension,

Subscriber and transformed). Pension company for themselves also

selected indicators of receivables and liabilities to obhospodařovaným funds


State budget and values passed and taken for the purpose.



PSP (CNB) 20-12 "monthly profit and loss of pension

Company/Fund "



The statement contains the basic information on revenues, costs and

the results of operations. The structure of the report is based on the income statement

losses pursuant to Decree No 501/2002 Coll., more detailed structure of returns and

costs relating to fees and commissions and other administrative

the cost to their structure in the laws governing pension

and the supplementary pension savings. Data are reported from the beginning of the year to

the end of the reference period. Profit and loss account is unified for pension

the company also cultivated her funds (pension, participation and

the transformed).



PSP (CNB) 30-12 "reports on retirement/pension unit"



The statement contains basic information about pension/pension unit, and

fondovém equity individually for all managed

the pension and the participating funds. It is reported the total balance of the number of

retirement/pension units, the value of credited and debited

retirement/pension units, the current value of the pension/pension

Unit and its highest value during the reference period. Data on the average

the annual amount of the pension/pension unit, and the average annual amount of custom

of the funded capital is given only in the statement elaborated on 31 December. 12.



PSP (CNB) 34-12 "reports on the composition of the portfolio of the Fund of Fund"



The statement contains basic information about the securities, deposits with banks and

derivatives in the portfolio of the Fund of Fund pension companies.

The base shall be the identification and classification information

investment tools, links to legal investment limits and legislation

and quantitative data pertaining to a given asset, i.e.. in particular, the

nominal value, unit cost, unit cost and net financial

the net value, the position in the derivatives and the value of the share of its respective

Tools on the assets of the Fund.



PSP (CNB) 31-04 "reports of received and paid resources

pension companies "



The statement contains basic information about received and paid

resources related to pension and supplementary pension savings

including pension insurance fund through a transformed,

the number of disbursements according to the structure of benefits and payments

participants in each type of managed pension funds

companies. Information on and paid resources and numbers

paid cases are reported from the beginning of the year to the end of

the reference period, data on the number of recipients of pensions are reported

According to the State as of the date on which the statement is drawn up.



PSP (CNB) 32-04 "reports on the pension capital and capital requirements

the company "



The statement contains the information needed to quantify capital requirements

in accordance with section 29 of Act No. 426/2011 Coll. and section 38 of Act No. 427/2011 Sb.

It is reported the amount of capital, individual capital requirements, the surplus

or lack of capital and capital ratio and capital

requirements. Furthermore, the State transformed the Fund for detailed information about the

broken down according to the risk weighting of exposures and breakdown of derivatives based on the type and

maturity.



PSP (CNB) 50-04 "reports on the organizational structure of the pension company"



The statement contains the basic data on the identification and classification of pension

the company, about the members of statutory and supervisory organ, of the management and

your contact persons for a defined area of the reporting entity. Further

included are data on capital and number of employees. A statement of the

also includes basic identification and classification of data

shareholders with a share capital exceeding 5% including

structured data about the size of this share.



1) 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.



2) 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.



3) 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).



4) § 11 (1) 3 Act No 227/2000 Coll. on electronic signature and

amendments to certain other laws (the law on electronic signature), in

amended by Act No. 167/2012 Sb.



5) Act No. 300/2008 Coll., on electronic acts and authorized

convert documents, as amended.