To Carry Cer. Provisions Of The Act On Financial Conglomerates

Original Language Title: k provedení někt. ustanovení zákona o finančních konglomerátech

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=62853&nr=347~2F2006~20Sb.&ft=txt

347/2006 Coll.
DECREE


Dated 31 May 2006

Implementing certain provisions of the Act on Financial Conglomerates


Change: 250/2013 Coll.

Czech National Bank pursuant to § 34 for the implementation of § 21 para. 5, § 22 paragraph
. 6, § 24 para. 2, § 25 par. 3 and § 26 par. 2 of Act no. 377/2005
Coll., On Supplementary Supervision of Banks, Savings and Credit Cooperatives
, electronic money institutions, insurance
traders and investment firms in financial conglomerates and amending certain other laws
(financial Conglomerates Act), as amended by law no. 57/2006
Coll., (hereinafter the "Act") || | PART ONE

PRELIMINARY PROVISIONS


§ 1
Subject Matter


This Decree implements the relevant regulations of the European Communities ^ 1) and adjusted


A) the rules for calculating the supplementary capital adequacy requirements
including a detailed definition of the criteria for exclusion of persons in the calculation
supplementary capital adequacy requirements,

B) further defining additional requirements on concentration risk

C) further defining additional requirements for operations within the group

D) documents for assessing the credibility and competence of individuals in leadership
mixed financial holding entity

E) the structure and deadlines for transmission of information for the purposes of supplementary supervision

F) the method, structure and deadlines for disclosure of information on financial
conglomerate.

§ 2


Definitions
For the purposes of this Decree

A) exposure to persons in the financial conglomerate of any asset or off-balance sheet item
person in a financial conglomerate linked
related to this person to person or persons not included in the same
financial conglomerate

B) group of connected persons two or more persons to whom they can have
person in a financial conglomerate exposure
are not part of a financial conglomerate, and are interconnected in that they are of the controlling
and the controlled entity, or their relationships are
such a nature that the financial difficulties of one of the parties may result in payment difficulties
least one of the other,

C) economic sector group of persons by
classification of economic activities (NACE) ^ 2)

D) regulatory capital by total capital items that are counted in the capital
people from the financial sector for the purpose
capital adequacy under special legislation, 3)
required solvency margin under special laws ^ 4)
or for the purpose of covering the notional capital requirement

E) capital investment participating securities ^ 5) business share,
stake in another legal entity or subordinated debt,

F) the capital requirements required cover risks that it incurs
person in a financial conglomerate. Capital requirements are determined as

First capital requirements for banks, credit unions,
securities dealers and financial holding
persons under special legislation

Second required solvency margin of the insurance and reinsurance
by special legislation;

G) connecting the capital relationship resulting from one person to share
equity of another person or the relationship between lender and borrower
arising from subordinated debt

H) subordinated debt subordinated debt, subordinated debt, subordinated
loan and subordinated bonds or other debt whose repayment is linked to the condition of subordination
^ 6)

I) subordinated debt obligation tied condition of subordination, which can
debtor under special laws counted towards capital by
regulation

J) a notional capital requirements capital requirements that would
other than a regulated entity should be respected if it would be her
regarded as a regulated person

A) a person liable person according to § 25 par. 1 and 2 of the Act
coordinator obliged to communicate the information necessary for implementing
supplementary supervision of compliance with the requirement of supplementary capital
adequacy, risk concentration operations in group and
above compliance with the additional requirements for the internal control system
including risk management system.
PART TWO


ADDITIONAL prudential rules
TITLE
I


SUPPLEMENTARY capital adequacy requirement

§ 3

(1) The calculation of the supplementary capital adequacy requirements shall be conducted in accordance with the technical
principles in accordance with § 5 and one of the methods of calculation
supplementary capital adequacy requirements in accordance with § 6 and 7
or a combination of these methods.

(2) The liable entity carries out the calculation of the supplementary capital requirement
adequacy and compiles reports on the additional requirement of capital adequacy
least four times a year, always on March 31, 30
June to 30 . September and 31 December of the calendar year.

§ 4

Further definition of the criteria for exclusion of persons in the calculation of the supplementary capital adequacy requirements


(1) For the purposes of supplementary supervision of a person in a financial conglomerate
deemed insignificant if the total assets of such person is less than the smaller of
:

A) 10 million euros, while in the period from 31 December of the year to 30 December of the following year
value in euros converted to Czech koruna
at the foreign exchange market, the Czech National Bank announced a | || last October that year, or

B) 1% of the sum of the balance sheets of those who are part of a financial conglomerate
.

However, if the sum total of the balance sheets of people who each individually
were considered insignificant reach at least 1% of the sum
balance sheets of those who are part of a financial conglomerate
these people into the calculation supplementary capital adequacy requirements include
.

(2) Inclusion of persons in the calculation of the supplementary capital requirement
adequacy is inappropriate or misleading with respect to the purpose of supplementary supervision
when

A) the proportion of such person being held temporarily, especially with the intention of selling
within 12 months; failing to sell shares within 12 months from its acquisition
or from the moment the decision on its sale, a person in the calculation
supplementary capital adequacy requirements shall include,

B) the person is in bankruptcy or liquidation, or

C) there are other reasons that have been proven coordinator.

§ 5

Technical Guidelines

(1) The calculation of the supplementary capital adequacy requirements shall be carried out
irrespective of the method or combination of methods according to § 20 para. 4
point. c) of the Act in accordance with the technical principles set out in paragraphs 2 to 7


(2) Capital requirements of people from different sectors under § 3 para. 2, 3 and 4
Law represented in a financial conglomerate may be covered only
capital according to regulation. Items that count in the capital at the level
financial conglomerate may not be taken into account once and can not be
created directly or indirectly from transactions within the group.

(3) Notional capital requirements mixed financial holding entity
determined as capital requirements
persons in the financial conglomerate, which is part of the sector with the highest weighting of significance.
Notional capital requirements for investment companies responsible
requirement for capital investment company under special legal regulations
^ 7). In other cases, the notional capital requirements
determined taking into account the nature of the activities of people like
capital requirements of a bank or securities dealer, or as required
solvency margin of the undertaking.

(4) If a person in a financial conglomerate established under special legislation


A) limits on capital items by regulation, in particular the limits on
inclusion of subordinated debt or reserves, these limits apply even when
calculating the supplementary capital adequacy requirements or

B) deductible from capital under control, especially
own stocks and shares, accumulated losses from previous periods, loss of normal
period, goodwill, intangible assets other than goodwill or capital investment
, apply these deductibles and when calculating
supplementary capital adequacy requirements.

(5) If a controlled entity included in the financial conglomerate's capital by regulation


A) lower than the notional capital requirements or capital requirements
capital at financial conglomerate level is reduced by the difference between
capital requirements or capital requirements and imaginary
capital according to regulation controlled entity are included in the financial

Conglomerate. If responsibility or liability for the controlling entity
obligations of the controlled entity and unambiguously limited by
its share in the share capital of the controlled entity, lack of capital under control
can be deducted in proportion to this share.
If there is between the controlling and controlled entity linking the capital,
the extent of the missing capital deducted by regulation, is determined with regard to
responsibility or liability of the controlling entity;

B) higher than the notional capital requirements or capital requirements
capital at financial conglomerate level can be increased by the difference between
capital according to regulation and capital requirements or capital requirements
imaginary persons included in a financial conglomerate, but
just a case of a capital item by regulation that can be converted into
capital under control of another person represented in a financial conglomerate
. Items for capital under regulations that can not be converted into equity by
control another person represented in a financial conglomerate
, is considered mainly subordinated debt, reserves or
minority of shareholders.

(6) If the failure supplementary capital adequacy requirements
capital increase resolved at the level of the financial conglomerate, may be recognized
only increase those capital items that all persons in a financial conglomerate
can be counted in the capital by regulation.

(7) The supplementary capital adequacy requirement is calculated in Czech crowns
. To convert values ​​in foreign currencies to the value of the Czech koruna
rate is either used by special Act 8), or
rate published by the European Central Bank, and of course, for that
supplementary capital adequacy requirement calculated. Choosing course
changes only exceptionally justified cases.

§ 6

Method of accounting consolidation

(1) The calculation of the supplementary capital adequacy requirements by
accounting consolidation is performed based on the consolidated data of persons
financial conglomerate included in the calculation of the supplementary capital adequacy requirement
. Accounting consolidation method is used when the
level of integrated management and internal control regarding the entities included in the consolidation
reliable.

(2) For data consolidation persons in a financial conglomerate
included in calculating the supplementary capital adequacy requirements are used
methods according to international accounting standards governed by the law of the European Communities
^ 9), and it

A) full method for consolidation of the data of the person who is the head of a financial conglomerate
and its subsidiaries,

B) the proportional method for consolidation of the data of the person who is the head of a financial conglomerate
and persons other than its subsidiaries.

(3) Consolidated data is divided into data for individual
financial sector represented in a financial conglomerate and the data for
mixed financial holding company, if the head of a financial conglomerate.

(4) Additional requirement for capital adequacy is calculated as the difference
capital at the level of the financial conglomerate in accordance with paragraph 5 and
capital requirements at financial conglomerate level in accordance with paragraph
6th

(5) capital at financial conglomerate level is determined from
consolidated balance sheet prepared on the basis of data consolidation persons
financial conglomerate included in the calculation of the supplementary capital adequacy requirement
pursuant to paragraph 2, to the capital at
financial conglomerate may include only items that are
counted in the capital under control.

(6) Capital requirements for the financial conglomerate level
calculated as the sum of the notional capital and capital requirements
sector represented in a financial conglomerate and mixed financial holding entity
if the head of a financial conglomerate.
Imaginary capital and capital requirements of sectors which are based on data for individual sectors
represented in a financial conglomerate and mixed financial holding
person, if the head of the financial conglomerate
ascertained by dividing the consolidated data. Capital and imaginary
capital requirements with respect to paragraph 2 count after exclusion
relationships between entities in a financial conglomerate
included in calculating the supplementary capital adequacy requirements.


(7) The supplementary capital adequacy requirement is satisfied if there is no difference
under paragraph 4 provided the technical principles pursuant to § 5
negative.

§ 7

Deduction method aggregate data

(1) The calculation of the supplementary capital adequacy requirements by
Deduction and aggregation of data is performed based on the data of individual persons
financial conglomerate included in the calculation of the supplementary capital adequacy requirement
.

(2) Consolidation of data according to § 6 para. 2 for the purpose of calculating the supplementary capital adequacy requirements
Deduction and aggregation method
performed.

(3) Additional requirement for capital adequacy is calculated as the difference
capital at the level of the financial conglomerate in accordance with paragraph 4 and
capital requirements at financial conglomerate level in accordance with paragraph
fifth

(4) Capital at the level of the financial conglomerate calculated as the difference

A) the sum of the capital of the entities in the financial conglomerate included in the calculation
supplementary capital adequacy requirements, taking into equity
regulated or non-regulated persons may count only those items
capital under control, and

B) the sum of the book value of investments of individuals in a financial conglomerate
included in the calculation of the supplementary capital requirement
adequacy of other persons in the same financial conglomerate
included in the calculation of the supplementary capital adequacy requirements.
The book value is determined using the same valuation methods as in
accounts of individuals exhibiting direct proportion to another person.

(5) The capital requirements for the financial conglomerate level
calculated as the sum of the capital requirements of people in a financial conglomerate
included in the calculation of the supplementary capital requirement
adequacy. If any of the non-regulated entities pursuant to paragraph 1
included in the calculation of capital requirements, some of
regulated persons shall be added to the notional capital requirements
this person. Relations between entities in a financial conglomerate
included in the calculation of the supplementary capital adequacy requirements with
for the purposes of calculating capital requirements and the notional capital requirements
exclusive.

(6) Capital or imaginary capital requirements
persons included in the calculation of the supplementary capital adequacy requirements are reflected in the
pro rata, if the capital of this person share
person other than the one that is included in the calculation of the supplementary capital requirement
adequacy at the level of the same financial conglomerate.
Relative amount is derived from the share that with the person included in the calculation of the supplementary capital adequacy requirements
have a person at the head of a financial conglomerate
and other persons included in the calculation of the supplementary capital adequacy requirement
at the same financial conglomerate .

(7) The supplementary capital adequacy requirement is satisfied if there is no difference
under paragraph 3 provided the technical principles pursuant to § 5
negative.

§ 8


Canceled TITLE II


ADDITIONAL REQUIREMENTS FOR CONCENTRATION RISK

§ 9

Forms of risk concentration

Risk concentrations may take the form

A) large exposure (§ 10)

B) centralized-trading (§ 11 para. 1)

C) centralized management and asset management (§ 11 para. 2).

§ 10
Great exposure


(1) Exposure at the level of the financial conglomerate calculated by summing
exposures arising among people against the financial conglomerate

A) another person

B) a group of connected persons, while the exposure is calculated as the sum
exposures to persons entered in the same
economically connected group of persons

C) to the Member State or third, and this exposure is calculated as the sum
exposures to persons resident or established in the territory
same Member State or third country, and

D) economic sectors, this exposure is calculated as the sum
exposures to persons who are included in the same economic sector.

(2) Exposure to the financial conglomerate level is considered high,
if it exceeds 10% of capital at financial conglomerate level.

(3) Large exposure to the financial conglomerate level in pursuing the valuation used



A) for the purposes of data consolidation in accordance with § 6 para. 2, when calculating
supplementary capital adequacy requirements implemented by carrying
consolidation or

B) entities in a financial conglomerate for which exposure is incurred if
calculating the supplementary capital adequacy requirements implemented by
deduction of aggregated data, or a combination of methods according to § 20 para. 4 point.
C) of the Act.

(4) Ensuring that applies to exposures while watching
large exposures at financial conglomerate level considered.

(5) Following large exposures at the level of the financial conglomerate does not affect the obligation
regulated entities comply with the limits
exposures under special legal regulations 10).

§ 11

Other forms of concentration risk

(1) Settlement of transactions may be considered centralized, if one
person, regardless of whether a person is in a financial conglomerate
or not, performs settlement for more than 40% of people in the financial
conglomerate, or more than 40% of trading volume contracted
entities in a financial conglomerate.

(2) Land management and asset management can be considered a centralized
if one person, regardless of whether the person in
financial conglomerate or not, manages or asset manages
more than 40% people in a financial conglomerate or manages or administers
more than 40% of the total balance sheet assets of persons
financial conglomerate.

§ 12

The liable entity prepares reports on risk concentration at least four times a
a year, always on March 31, June 30, September 30 and 31
December of the calendar year.
TITLE III


ADDITIONAL REQUIREMENTS FOR OPERATIONS WITHIN THE GROUPS

§ 13

(1) intra-group transactions are

A) operations which result in a capital links between individuals in a group

B) operations carried out as a result of capital ties persons
group

C) transactions in financial instruments contracted between persons of the group

D) off-balance sheet transactions contracted between persons of the group

E) services provided by a person from another person or persons in a group,

F) breach of contractual or statutory obligations towards another person in the group

G) transactions between entities in the group, which has no legal grounds
fulfillment of invalid legal act or completing a legal reason
who had dropped out or performance of an obligation that should rightly fulfill other
person in the group.

(2) operations, resulting in a capital ties
people in the group are mainly in cash or in-kind contributions to the
capital, reserve or capital funds, the emergence of subordinated debt
.

(3) operations carried out as a result of capital ties
people in the group are mainly the profit or part of the transfer of the division
other own resources.

(4) Transactions with financial instruments agreed between the parties from
are mainly trades in securities, derivatives, loans, deposits.

(5) Off-balance sheet transactions contracted between persons of the group are mainly
insurance, reinsurance, guarantees, surety.

(6) Service provided by a person from another person or persons from
groups are mainly services in risk management, liquidity management,
settlement, asset management and asset management advice.

(7) Operations within the group is considered significant if it exceeds 5%
capital requirements at financial conglomerate level.

§ 14

The liable entity prepares reports on operations within the group
least four times a year, always at March 31, June 30, September 30 and
31st December of the calendar year.
PART THREE


Staffing requirements

§ 15

(1) To prove the credibility and competence of those in leadership
mixed financial holding entity (hereinafter "the person in command") to the mixed financial holding entity
documents the extent specified in paragraph 2.

(2) documentary evidence in accordance with paragraph 1

A) an extract from the criminal records not older than 1 month
persons in leadership. A person who is a citizen of the Czech Republic, in the event that
in the last 3 years had stayed for longer than 6 months
in another country than the Czech Republic, shall also submit proof that
state similar to an extract from Criminal Register not older than 3 months.

Foreign natural person shall also submit a similar document not older than 3 months
issued by the state of which he is a citizen and states in which
person resided in the last 3 years for a period longer than 6
months. If obtaining this document was associated with
demonstrably disproportionate time demands or financial costs may
person in leadership provide a statement to this document replaces;

B) CV stating all work performed,
business activities, other self-employed activities,
memberships in professional associations and membership of bodies of other
legal persons, including membership has been terminated. If the person in leadership
held leading positions, shall in all cases the scope of the powers
powers and responsibilities of her controlled entities;

C) documents or certified copies of educational attainment or otherwise acquired
proficiency; proof of formal education can replace
document on the recognition of professional qualifications of the persons proposed
issued pursuant to the Act on recognition of professional qualifications ^ 11)

D) a brief concept of office management persons,

E) a completed questionnaire given in Annex no. 1 hereto,

F) other documents and information concerning the person in the lead, which may be beyond
documents referred to in subparagraphs a) to e)
proved its credibility or ability, such as references or work reference from previous
employment

G) a statement of the person in the leadership of that all her stated and submitted
documents are current, complete and truthful.

(3) Mixed financial holding person shall also submit a job description
filling position to which a person should be in the leadership of elected or appointed,
including its expected competence and powers. This document may be replaced by an internal regulation
mixed financial holding entity that regulates
filling function that this person has to perform, including
scope and powers conferred on this feature.

(4) In case the person in command should not be a statutory body or
Geitner mixed financial holding entity or person not
proposed powers of a statutory body
mixed financial holding entity delegated, mixed financial holding entity shall,
based on what facts the proposed entity manages activities
mixed financial holding entity.

(5) Public instrument issued by another state must be provided
higher verification documents (superlegalized) or provided with Apostille
in accordance with the relevant international treaty ^ 12), unless otherwise announced international treaty
which the Czech Republic is bound.
PART FOUR


Content and time fulfilling the reporting obligations
TITLE
I


INFORMATION FOR THE COORDINATOR
§ 16

(1) The liable entity submits to the coordinator reports

A) the structure of groups and individuals in the group

B) the supplementary capital adequacy requirements,

C) concentration of risk

D) operations within the group.

(2) reporting requirements pursuant to paragraph 1 shall agree obliged person
advance coordinator.

§ 17

Reports on the structure of the group and the people in the group

(1) The liable entity submits its report to the coordinator of the group structure and
entities in the group as of January 1 to January 31
same calendar year. In addition, inform the coordinator
30 calendar days after the end of the first, second and third quarters of
changes that have occurred during the past quarter, and that no
changes occurred in the last quarter.

(2) Reports of group structure and the people in the group consists of
of graphical and textual part.

(3) Part graphic shows the structure of the group in terms of ownership
layout and structure of the group in terms of management, always with
showing people in a financial conglomerate.

(4) Part of the text contain at least the information specified in Annex no. 2 to
hereto. In the case of information already communicated to the supervisory authorities for the purposes
supervision on individual or consolidated basis over
regulated entities liable entity can only state the name and address
supervisor, which information has been provided and the date,
where the provision of information has occurred. Information on whether the regulated entity in

Financial conglomerate meet capital requirements on a solo and consolidated basis
determined by special legislation, tells
always obliged person coordinator.

§ 18

Reports of the supplementary capital adequacy requirements

(1) The liable entity submits to the coordinator reports on the supplementary capital adequacy requirement
to the 90th calendar day after the date on which
compiles reports, that report as of December 31 serves
30 April of the following calendar year.

(2) Reports of the supplementary capital adequacy requirements
contain at least the information specified in Annex no. 3 hereto.

§ 19

Reports of risk concentration

(1) The liable entity submits to the coordinator reports on risk concentration in
90th calendar day after the date on which the report is drawn up, that
reporting as of December 31 of the calendar year
submitted no later than 30 April of the following calendar year.

(2) Reports of risk concentration contain at least the information set out in Annex
no. 4 hereto.

§ 20

Reports on operations within the group

(1) The liable entity submits to the coordinator reports on operations within
groups of up to 90 calendar days after the date on which the report is drawn up, with
that reporting as of December 31 served in the 30th
April of the following calendar year.

(2) The report on operations within the group contains at least
information specified in Annex no. 5 hereto.
TITLE II



DISCLOSURE OF INFORMATION
§ 21

(1) Regulated entities in a financial conglomerate publishes on its website
document appropriate download
least the following information about the financial conglomerate, which are part

A) identification of the group

B) a survey of people in a financial conglomerate, stating in the case
legal person, company name, identification number, registered office address,
in the case of an individual name or names and surnames and indicating
of the head of the Financial conglomerate

C) the amount of capital at financial conglomerate

D) the value of the capital requirements at financial conglomerate

E) the differential value of capital at financial conglomerate level and
capital requirements at financial conglomerate level while respecting
technical bases

F) whether the supplementary capital adequacy requirement
achieved or not.

(2) Regulated entities in a financial conglomerate
publicly disclose information under paragraph 1 within five days from the deadline according to § 18 paragraph. 1st
PART FIVE


Transitional and final provisions

§ 22
The liable entity


A) will calculate the supplementary capital adequacy requirements pursuant to § 3
coordinator and submit reports on the supplementary request
capital adequacy according to § 18

B) draw up a report on the concentration of risks in accordance with § 12, and the coordinator
report on the concentration of risks in accordance with § 19 and

C) draw up a report on the operations of the Group in accordance with § 14 and shall
coordinator reports on operations within the Group in accordance with § 20
first time as of December 31, 2006.

§ 23
Efficiency


This decree comes into force on 30 September 2006.
Governor
:

Doc. Ing. Tuma, PhD. vr
Appendix 1


Questionnaire for a person in leadership

First Are you up to the date of submission statutory body or its
member or member of the supervisory body of the legal entity? In the event of an affirmative answer, give
business name or corporate name and performed
function, including the date from which perform this function, and
statement, whether you will continue to perform this function or not.

Second It was on your property or on the property of a legal person, by you
dominated in the past declared bankruptcy or compensation, or
was rejected a bankruptcy petition for lack of assets
? Exercised / and you work as a statutory body or a member
statutory, management or supervisory body of a legal person for up
three years before the declaration of bankruptcy of the legal person or
permit settlement? If yes, please provide the name of the legal entity.

Third Exercised / and you work as a statutory body or a member
statutory, management or supervisory body of a legal person within the last three

Years before receivership was imposed on this legal entity? If yes,
indicate the name of the legal entity.

Fourth It was only suspended or withdrawn the authorization to conduct business
activities or other activities, or has a court or administrative authority to grant
consent to your election or appointment to the position where
this election or appointment of such consent sought ?
If yes, give brief circumstances.

Fifth Your expired permit, license or other authorization to exercise
business reason other than imprisonment? If yes, please briefly
circumstances.

6th It was / and you're the last 5 years / exclude from professional associations
chamber or association, including abroad? Were you at the same time
rejected a request for your acceptance into such a community? It was only in the last 5 years
imposed a disciplinary punishment under such
community? If yes, please briefly circumstances.

7th Exercised / and you work as a statutory body, member of the statutory,
management or supervisory body of the person who was excluded from
professional association, chamber or association, including abroad?
Was the legal entity rejected the request for its admission into such
community or it was imposed a disciplinary punishment under such
community? If yes, please briefly circumstances.

8th It was / and you in the last 10 years in connection with its activities on the financial market
final penalty for misdemeanor or other offense
? It was only in connection with the effects of the financial market
ordered to pay him compensation for serious or repeated breach of a legal obligation
for misuse of confidential information or committing similar
administrative offense? If yes, please briefly circumstances.

9th Was / and you are a statutory body or member of statutory or supervisory body
legal entity at a time when the conduct for which
was the legal person lawfully sanctioned for an administrative offense or
ordered to pay damages for
serious or repeated breach of a legal obligation or committing a similar administrative offense
associated with the financial market? If yes, please briefly circumstances.

10th Do you have overdue liabilities to banks or other persons or
tax due or outstanding taxes? If you have arrears
public health insurance, social security or contributions to the state employment policy
?
Appendix 2


Reports on the structure of the group and the people in the group

First The text of the message on the group's structure and the people in the group contains at least


A) identification information on the reporting structure of the group and the people in
group

B) information about the person at the head of a financial conglomerate

C) information on other entities in the financial conglomerate

D) information about other people in the group

E) additional information, if needed to clarify the structure of the group.

Second Information on the identification of the report contains

A) identification of the group

B) identification of the obliged person; in the case of a legal entity trading company,
identification number, office address, in the case of a natural person, the name,
, surname, title, address and date of birth

C) the date on which the report is compiled,

D) the name or names and surname of the contact persons including
by phone and e-mail addresses.

Third Information about the person at the head of the financial conglomerate includes

A) business name, identification number, the sectoral classification of
economic activities

B) the registered address,

C) of the subscribed capital and paid-up capital

D) the business object (activities) entered in the Commercial Register and
services actually performed,

E) name, surname, title, address and date of birth of persons who are
statutory body or members of statutory, management or supervisory bodies, with indications
business firms of legal persons whose bodies operate
including the scope of business of these persons

F) whether and to which auditor or audit firm will be conducted
audit

G) whether the regulated entity or not,

H) if the regulated entity meets the capital requirements
individual and consolidated basis,

I) List of persons with qualified participation in person at the head of the Financial

Conglomerate. For each shall indicate the amount of its direct and indirect stake
of the capital amount of its direct and indirect share of the voting rights
, which is expressed by a real impact on the person. If
significant influence is exercised in another way, a brief description of the method.

If the head of a financial conglomerate, a natural person shall also
her name, surname, title and date of birth, according
letter c), e) and i) are in this case do not and the data according
letter b) shall address the place of business or residence.

Fourth Information about other entities in the financial conglomerate reported
individuals in the extent specified in point 3. a) to h) and further indicate


A) in the case of a regulated person, the name and address of the supervisory authorities and authorities from third countries
supervising

B) whether the entity that is controlled by a person at the head of a financial conglomerate
or not

C) whether the Company is included in the calculation of the supplementary capital requirement
adequacy. If it is not included in the calculation of the supplementary capital adequacy requirement
, indicate the reason for non-inclusion.

Fifth For information about other people in the group who were not persons in
financial conglomerate states for individual persons to the extent as
point 3. a) to d).
Appendix 3


Reports of the supplementary capital adequacy requirements

First Reports of the supplementary capital adequacy requirements includes at least


A) identification information about additional reporting requirement
capital adequacy

B) information regarding compliance with the requirement of supplementary capital adequacy
.

Second Information on the identification of the report contains

A) identification of the group

B) identification of the obliged person; in the case of a legal entity trading company,
identification number, office address, in the case of a natural person, the name,
, surname, title, address and date of birth

C) the date on which the report is compiled,

D) the name or names and surname of the contact persons including
by phone and e-mail addresses.

Third Information about compliance with supplementary capital adequacy requirements includes


A) the indication of the method or combination of methods specifications used for the calculation
supplementary capital adequacy requirements,

B) the amount of capital at financial conglomerate

C) the value of the capital requirements at financial conglomerate

D) the differential value of capital at financial conglomerate level and
capital requirements at financial conglomerate level while respecting
technical bases

E) whether the supplementary capital adequacy requirement
achieved or not. Unless supplementary capital adequacy requirement adhered
way will be dealt with failure;

F) whether it is subtracted lack of capital under control of the controlled entity
financial conglomerate. If yes, specify the value of the deduction and whether
deduction in full or pro-rata. If it is a deduction in equal proportions, as
was the relative amount established.
Appendix 4


Reports of risk concentration

First Reports of risk concentration contains at least

A) identification information reporting on risk concentration,

B) information on large exposures

C) information on other forms of risk concentration.

Second Information on the identification of the report contains

A) identification of the group

B) identification of the obliged person; in the case of a legal entity trading company,
identification number, office address, in the case of a natural person, the name,
, surname, title, address and date of birth

C) the date on which the report is compiled,

D) the name and surname of the contact person, including by phone and e-mail addresses
.

Third Information on large exposures includes

A) large exposures to individuals, including the business name or name and surname of the person
, the amount in the agreed currency amounts in Czech crowns and
large amount of the share capital exposure at the level of the financial conglomerate
. If the large exposures to less than 10
information includes value-highest exposures to persons stating
business name or name or names and surname of the person
amount in the agreed currency amounts in Czech crowns and amount the proportion of exposure

Capital at financial conglomerate level, while the total number of listed
exposure is at least 10;

B) large exposures to groups of connected persons stating
economically connected group of persons, the amount in the agreed currency amounts
Czech koruna and the amount of its share capital at the level of the financial conglomerate
. If the large exposures to groups of connected
persons less than 10, the highest value information includes exposure
groups of connected persons stating
economically connected group of persons amount in the agreed currency amounts in Czech crowns and amount
exposure share capital at financial conglomerate level, while the total number of listed
exposure is at least 10;

C) large exposures to the Member State or third country, stating,
amount in the agreed currency amounts in Czech crowns and the sign and the amount
share large exposure to capital at financial conglomerate

D) large exposures to the economic sector, stating
economic sectors, the amount in the agreed currency amounts in Czech crowns and the amount
share large exposure to capital at financial conglomerate level.

Fourth Information about other forms of risk concentration indicates

A) whether the settlement is centralized or not. If
centralized, enter the information individually by persons performing
centralized settlement in accordance with Appendix no. 2 to this Decree
point 3. a) to g);

B) whether management and asset management are centralized or not.
If centralized, information shall be provided individually by persons performing
centralized management and asset management in a range
according to Annex no. 2 hereto point 3. a) to g);

C) information about other forms of risk concentration mentioned above,
if they are at the level of the financial conglomerate deemed at risk.
Appendix 5


Reports on operations within the group

First Reports on operations within the group contains at least

A) identification information on reporting transactions within the group

B) information on forms of operations within the group

C) information about significant transactions within the group.

Second Information on the identification of the report contains

A) identification of the group

B) identification of the obliged person; in the case of a legal entity trading company,
identification number, office address, in the case of a natural person, the name,
, surname, title, address and date of birth

C) the date on which the report is compiled,

D) the name or names and surname of the contact persons including
by phone and e-mail addresses.

Third Information about the forms of transactions within the group contains a brief description
all forms of transactions within the group.

Fourth Information on significant transactions within the group contains

A) for each form of operations within the group, all major operations
giving a short description of the operation, the persons to whom it is important
negotiated transactions, including their identification number, registered office address or place of business and
subject business, the amount in the agreed currency and the amount
the Czech koruna and the share significant operations in the capital
requirements at financial conglomerate level. If significant
operations for each mold operation within the group of less than 5, contains information
highest value indicating the operation brief description
operations, persons, between which the operation is concluded including
identification number, address of the registered office or place of business and subject
business, the amount in the agreed currency and amounts in Czech crowns and the amount
share transactions on the capital requirements at financial conglomerate
while the total number of those operations is at least the fifth || | Operations that have the same form and are underwritten with the same person, with
as a single operation;

B) an overview of subordinated debt in a financial conglomerate people with
stating the nominal value and the carrying value of the receivable, and
in the agreed currency and Czech crowns, interest rate, maturity
original claim, the residual maturity receivables, trade name
debtor including its identification number, registered office address or place of business and
of business.

1) Articles 6-9 and Annexes I and II of the European Parliament and of the Council

2002/87 / EC of 16 December 2002 on the supplementary supervision of credit
institutions, insurance undertakings and investment firms in a financial conglomerate
and amending Council Directive 73/239 / EEC, 79/267 / EEC
92/49 / EEC, 92/96 / EEC, 93/6 / EEC and 93/22 / EEC and Directive
European Parliament and Council Directive 98/78 / EC and 2000/12 / EC.

2) § 19 of Act no. 89/1995 Coll., On State Statistical Service, as amended
.

3) For example, Decree no. 333/2002 Coll., Stipulating the prudential rules
controlling entities on a consolidated basis, in
amended Decree no. 262/2004 Coll., On the rules for
calculation of the capital adequacy of an investment firm that is not
bank on an individual basis, as amended.

4) For example, Decree no. 303/2004 Coll., Which implements Act no.
363/1999 Coll., On insurance and amending certain related
Acts, as amended.

5) § 183a paragraph. 1 of Act no. 513/1991 Coll., The Commercial Code, as amended
.

6) For example, § 34 of the Act no. 190/2004 Coll., On Bonds, § 32 par. 7
Act no. 328/1991 Coll., On Bankruptcy and Settlement, as amended
regulations.

7) For example, § 69 of Act no. 189/2004 Coll., On Collective Investment.

8) Act no. 563/1991 Coll., On Accounting, as amended.

9) Article 2 of the European Parliament and Council Regulation (EC) no. 1606/2002 of
19 July 2002 on the application of international accounting standards.

10) For example, Decree no. 333/2002 Coll., Stipulating the prudential rules
controlling entities on a consolidated basis, in
amended Decree no. 262/2004 Coll., On the rules for
calculation of the capital adequacy of an investment firm that is not
bank on an individual basis, as amended.

11) Act no. 18/2004 Coll., On the recognition of professional qualifications and other
of nationals of Member States of the European Union and
amending some laws (Act on recognition of professional qualifications), as amended
amended.

12) Communication from the Ministry of Foreign Affairs no. 45/1999 Coll., On access
Czech Republic to the Convention Abolishing the Requirement of Legalisation for Foreign Public Documents
.