Decree No. 300/2015 Coll. amending Decree No. 346/2013 Coll. on reporting by banks and branches of foreign banks to the Czech National Bank

300 DECREES of 4 November 2015, amending Decree No. 346/2013 Coll., on the submission of reports by banks and branches of foreign banks to the Czech National Bank, as amended by Decree No. 216/2014 Coll. 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 as follows:

Article I Decree No. 346/2013 Coll., on the submission of reports by banks and branches of foreign banks to the Czech National Bank, as amended by Decree No. 216/2014 Coll., is amended as follows:

1. In Section 3(1)(e), at the end of point 4, the comma is replaced by the word "and".
2. In Section 3(1), at the end of letter (f), the word "and" is replaced by a full stop, and letter (g) is repealed.
3. In Section 3(2), the words "(e) to (g)" are replaced by the words "(e) and (f)".
4. In Section 4(1)(e), at the end of point 2, the word "and" is replaced by a comma.
5. In Section 4(1), at the end of letter (f), a full stop is replaced by the word "and".
6. In Section 4, at the end of paragraph 1, letter (g) is added, which reads: "(g) within 37 days after the end of the calendar quarter to which it relates, the FIS (CNB) 90-04 report 'Performing and non-performing exposures and exposures with concessions'."
7. In Section 4(4), the words "(e) and (f)" are replaced by the words "(e) to (g)".
8. In Section 6, paragraph 1 reads: "(1) A bank and a branch of a bank from a non-member state compile and submit by the last day of each calendar quarter and within 30 days after the end of the calendar quarter to which it relates, the BD (CNB) 24-04 report 'Quarterly report on insured deposit claims'."
9. In Section 6, a new paragraph 2 is inserted after paragraph 1, which, including footnote 2, reads: "(2) A bank compiles and submits on an individual basis: a) reports pursuant to directly applicable legislation of the European Union regulating prudential requirements2) and implementing legislation; b) for each calendar year, by 31 March, based on the status as of 31 December of the preceding year, the FPS (CNB) 10-01 report 'Bank Funding Plan'.

2. Regulation (EU) No 575/2013 of the European Parliament and of the Council." The existing paragraph 2 is designated as paragraph 3.

10. In Section 6(3), the words "paragraph 1" are replaced by the words "paragraph 2, letter (a)".

11. In Section 7, paragraph 1 reads: "(1) A bank that is required by law regulating the activity of banks or by directly applicable legislation of the European Union regulating prudential requirements to maintain capital ratios on a consolidated basis, compiles and submits: a) reports pursuant to directly applicable legislation of the European Union regulating prudential requirements and implementing legislation; b) for each calendar year, by 31 March, based on the status as of 31 December of the preceding year, the FPK (CNB) 10-01 report 'Bank Funding Plan on a consolidated basis'."

12. In Section 8(1), the words "(e) to (g)" are replaced by the words "(e) and (f)".

13. In Section 9(1), first sentence, after the words "report E (CNB) 9-01", the word "and" is replaced by a comma, and after the words "report E (CNB) 10-01", the words "and report PLS (CNB) 10-01" are inserted.

14. In Section 9(1), the second sentence is repealed.

15. In Section 14, paragraph 2 reads: "(2) A bank and a branch of a bank from a non-member state submit supplementary information to the BD (CNB) 23-04, FPS (CNB) 10-01, and FPK (CNB) 10-01 reports, the content of which is set out in Annex No. 4 to this Decree."

16. In Annex No. 1, point 14, second sentence, the words "insured client deposits," are repealed.

17. In Annex No. 1, point 27 is repealed. The existing points 28 to 37 are designated as points 27 to 36.

18. In Annex No. 1, point 27, third sentence is repealed.

19. In Annex No. 1, point 30, after the words "off-balance sheet items according to", the words "time bands" are inserted, and the words "and according to the type of interest rate" are repealed.

20. In Annex No. 1, point 32, first sentence, the words "about members of governing bodies" are replaced by the words "about persons in top management".

21. In Annex No. 1, point 32, second sentence, after the words "5 %", a comma is replaced by the word "and", and the words "and representatives and employees of the bank or branch of a foreign bank" are repealed.

22. At the end of Annex No. 1, points 37 to 40 are added, which read: "37. FPS (CNB) 10-01 'Bank Funding Plan' The report contains information on the bank's current position and its position in the following three years from the perspective of its financing. It includes data on loans, deposits, and issued securities, funding sources from the public sector, insured and uninsured deposits, and other financial instruments, innovative financing structures, liquidity indicator forecasts, pricing of loans and deposits, loans and deposits in the three most significant currencies, and plans for acquiring, terminating, and reducing the size of loans and deposits.

23. FPK (CNB) 10-01 'Bank Funding Plan on a consolidated basis' The report contains information on the bank's current position and its position in the following three years from the perspective of its financing on a consolidated basis. It includes data on loans, deposits, and issued securities, funding sources from the public sector, insured and uninsured deposits, and other financial instruments, innovative financing structures, liquidity indicator forecasts, pricing of loans and deposits, loans and deposits in the three most significant currencies, and plans for acquiring, terminating, and reducing the size of loans and deposits.

24. FIS (CNB) 90-04 'Performing and non-performing exposures and exposures with concessions' The report contains information on performing exposures and non-performing exposures with default and impairment relating to debt securities and loans in sectoral structure and breakdown by remaining maturity bands, and information on collateral accepted for these performing and non-performing exposures. It also contains information on concessions by type, which were granted regarding debt securities and loans in sectoral structure. For individual types of claims, the cumulative value of impairment and the value of cumulative changes in fair value due to credit risk and reserves are reported.

25. BD (CNB) 24-04 'Quarterly report on insured deposit claims' The report contains data on insured and covered deposit claims at the bank, broken down by creditor type."

26. Annex No. 4 reads: "Annex No. 4 to Decree No. 346/2013 Coll. Content of information submitted by the bank to the Czech National Bank

27. For the submitted report BD (CNB) 23-04, the bank and the branch of a foreign bank from a non-member state shall prepare a comment, which shall be sent in electronic form by the same deadline as the submission of the report. In the comment, the bank and the branch of a foreign bank from a non-member state shall state the basic parameters and assumptions of the calculation system and the share of the standardized shock result on capital in percentage terms by individual currencies, for each currency with at least a 5% share in the value of assets or liabilities of the investment portfolio, and in an aggregated manner for the remaining currencies of the investment portfolio. The bank shall state whether it used the method of parallel shift of the yield curve by 200 basis points in both directions or the method of the 1st and 99th percentile of the one-day observed rate change (in which case the bank shall state the percentile calculation method). It shall also provide information on the method of calculating the impact of the standardized shock (method of mapping instruments to positions/cash-flows, aggregation into time bands, discount curve used, interpolation method) and a description of all assumptions and models regarding the handling of items whose estimated re-pricing period used in the calculation differs from the contractual re-pricing period (e.g., current accounts), including their allocation into time bands used by the bank in calculating the impact of the regulatory interest rate shock (within the comment or in an attached *.xls file).

28. For the submitted reports FPS (CNB) 10-01 and FPK (CNB) 10-01, the bank shall prepare a comment in the case of reporting information on innovative financing, which shall be sent in electronic form by the same deadline as the submission of the report. In the comment, the bank shall provide detailed information on innovative financing structures (information on underlying products reported for planned positions for the following three years). Additional information shall contain at least details on the structure of products, amounts of individual products, counterparties, maturities, and the date of first issuance."

Article II Transitional Provisions

1. Reports pursuant to Section 6(2)(b) of Decree No. 346/2013 Coll., as amended effective from 1 December 2015, shall be compiled by the bank for the first time as of 31 December 2015.
2. Reports pursuant to Section 7(1)(b) of Decree No. 346/2013 Coll., as amended effective from 1 December 2015, shall be compiled by the bank referred to in Section 7(1) for the first time as of 31 December 2015.

Article III Effectiveness This Decree shall enter into force on 1 January 2016, except for the provisions of Article I points 9 and 11, regarding Section 6(2)(b) and Section 7(1)(b), which shall enter into force on 1 December 2015.

Governor: prof. PhDr. Ing. Tomšík, Ph.D. Deputy Governor