310/2014 Sb.



DECREE



of 11 December 1997. December 2014,



amending Decree No. 426/2013 Coll. on reporting

spořitelními and úvěrními associations of the Czech National Bank



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.:



Article. (I)



Decree No. 426/2013 Coll. on reporting spořitelními and úvěrními

the cooperatives of the Czech National Bank, is amended as follows:



1. In article 3, paragraph 3. 2 (b)):



"(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".



2. in article 4, paragraph 2 shall be deleted.



Paragraphs 3 to 5 shall become paragraphs 2 to 4.



3. in article 4, paragraph 4 reads:



"(4) in accordance with paragraph 3 of the Statement drawn up in 4. quarter shall be submitted to the

25. March of the following year. ".



4. In article 6 (1). 1 the words "up to 3" shall be replaced by the words "and 2".



5. section 10, including the title.



6. Appendix 1:



' Annex 1 to the Decree No. 426/Sb.



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

management bodies 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.



Article. (II)



The effectiveness of the



This Decree shall enter into force on 1 January 2000. January 2015.



Governor:



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