Decree No. 326/2019 Coll. amending Decree No. 426/2013 Coll. on reporting by savings and credit cooperatives to the Czech National Bank

326

DECREE of 3 December 2019, amending Decree No. 426/2013 Coll., on the submission of reports by savings and credit cooperatives to the Czech National Bank, as amended by subsequent regulations

The Czech National Bank, pursuant to Section 41(3) of Act No. 6/1993 Coll., on the Czech National Bank, as amended by Act No. 227/2013 Coll., has determined:

Article I

Decree No. 426/2013 Coll., on the submission of reports by savings and credit cooperatives to the Czech National Bank, as amended by Decree No. 310/2014 Coll. and Decree No. 301/2015 Coll., is amended as follows:

1. Letter b) in Section 2 is repealed.
   Existing letter c) is designated as letter b).

2. In Section 3(2), letter b) reads:
   "b) within 29 days after the end of the calendar month to which it relates, the report FIN (IND) 01-12 'Financial Information (FINREP) on an individual basis'."

3. In Section 3, a new paragraph 3 is inserted, which reads:
   "(3) The report under paragraph 2(b) compiled for a) March, June, and September shall be submitted within 37 days after the end of the calendar month to which it relates, b) December shall be submitted by 10 February of the following year." Existing paragraphs 3 to 5 are designated as paragraphs 4 to 6.

4. In Section 3(4), letter d) reads:
   "d) within 33 days after the end of the calendar quarter to which it relates, the report DZ (ČNB) 23-04 'Report on Interest Rate Risk of the Savings and Credit Cooperative'."

5. Section 3(6) is repealed.

6. Section 6, including the heading, reads:
   "Section 6
   Method and Form of Submission of Reports
   (1) The Savings and Credit Cooperative shall submit to the Czech National Bank the reports under Sections 3 and 4 in electronic form as data messages in the format and structure of data files. (2) Data messages under paragraph (1) are transmitted using means enabling remote access via the internet application or user interface of the Czech National Bank's collection system. (3) The Savings and Credit Cooperative shall sign the data message under paragraph (1) with a qualified electronic signature of the contact person. (4) The Savings and Credit Cooperative shall inform the Czech National Bank of the name, workplace address, telephone number, and email address of the contact persons. The Savings and Credit Cooperative shall inform the Czech National Bank without undue delay of any changes to these details."

7. Section 8, including the heading, is repealed.

8. The second sentence in Section 9 is repealed.

9. Annex No. 1, including the heading, reads:

"Annex No. 1 to Decree No. 426/2013 Coll.
Content of Reports Submitted by the Savings and Credit Cooperative to the Czech National Bank

1. DZ (ČNB) 26-12 'Monthly Report on Selected Liabilities for the Calculation of PMR'
   The report contains data for the calculation of mandatory minimum reserves collectively for all currencies, broken down by original maturity of liabilities and by basic sectoral classification of creditors.

2. DZ (ČNB) 43-04 'Report on Concentration of Loans and Deposits of the Savings and Credit Cooperative'
   The report contains data on the aggregate amount of claims before impairment and liabilities to the 15 credit institutions and 15 other non-credit institutions (government institutions and other clients) with the highest volume of claims or liabilities.

3. DZ (ČNB) 50-04 'Report on the Organizational Structure of the Savings and Credit Cooperative'
   The report contains basic identification and classification data on the Savings and Credit Cooperative, the number of its employees and organizational units, basic identification data on the Savings and Credit Cooperative's branch abroad, identification and classification data on persons in senior management of the Savings and Credit Cooperative, contact persons, share capital, as well as a list of all members of the Savings and Credit Cooperative whose share of membership deposits in the share capital of the Savings and Credit Cooperative exceeds or equals 5%, and information on qualified participations in the Savings and Credit Cooperative.

4. DZ (ČNB) 80-01 'Report on the Structure of the Consolidation Entity'
   The report contains basic information on the consolidation entity and persons included therein, including basic identification data, share capital, basic identification and classification data on members of governing bodies, qualified participations, and consolidation methods for prudential requirements.

5. DZ (ČNB) 60-01 'Annual Report of the Savings and Credit Cooperative on the Number of Banknotes and Coins Processed'
   The report contains information on the number of domestic banknotes and coins processed, excluding domestic banknotes and coins processed at counter tills, broken down by method of processing domestic banknotes and coins into processed mechanically or manually. It also contains information on the number of unprocessed domestic banknotes and coins handed over for processing to processors of domestic banknotes and coins, other credit institutions performing cash operations, or the Czech National Bank, as well as the number of domestic banknotes and coins returned to circulation by non-anonymous devices, broken down by method of processing domestic banknotes and coins returned to circulation into processed by non-anonymous devices, reporting entity, Czech National Bank, processor of domestic banknotes and coins, or other credit institution.

6. DZ (ČNB) 24-04 'Quarterly Report on Insured Claims from Deposits'
   The report contains data on insured and covered claims from deposits at the Savings and Credit Cooperative, broken down by creditor type.

7. FIN (IND) 01-12 'Financial Information (FINREP) on an Individual Basis'
   The report contains data on the financial position of the Savings and Credit Cooperative and a summary of income and expenses and accounting profit or loss from the beginning of the year to the end of the monitored period in basic classification derived from international accounting standards. It also contains supplementary information to the balance sheet, income statement, and information on performing and non-performing exposures and exposures with concessions.

8. DZ (ČNB) 23-04 'Report on Interest Rate Risk of the Savings and Credit Cooperative'
   The report contains data on the basic structure of assets, liabilities, equity, and off-balance sheet items according to time bands of revaluation period and results of the standardized shock for the investment portfolio."

Article II
Transitional Provisions

1. For the obligation to compile and submit reports relating to periods prior to the date of entry into force of this decree, Decree No. 426/2013 Coll., as amended by the version effective prior to the date of entry into force of this decree, shall apply.

2. The report under Section 3(4)(d) of Decree No. 426/2013 Coll., as amended by the version effective from the date of entry into force of this decree, shall be compiled by the Savings and Credit Cooperative for the first time for the period ending 31 December 2020.

Article III
Entry into Force

This decree shall enter into force on 1 June 2020.

Governor:
Ing. Rusnok in person