Decree No. 426/2013 Coll. on the Submission of Reports by Savings and Credit Cooperatives to the Czech National Bank

426
DECREES of 6 December 2013 on the submission of reports by savings and credit cooperatives to the Czech National Bank

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:

§ 1
Subject Matter
This decree regulates the content, form, deadlines, and method of preparation and submission of reports to the Czech National Bank by savings and credit cooperatives (hereinafter referred to as "cooperative bank").

§ 2
Definition of Terms
For the purposes of this decree, the following terms shall be understood:
a) data file means an electronic grouping of data with predefined data structures, which are methodologically described, transmitted, and processed as a whole by an information system; b) security mark means data in electronic form attached to a data message that meet the following requirements:

1. they are uniquely linked to the signing person and allow their identification through an issued certificate;
2. they were created and attached to the data message using means for creating electronic signatures that the signing person can maintain under their exclusive control; and
3. they are attached to the data message to which they relate in such a way that any subsequent change to the data can be detected;
   c) security instrument also includes book-entry securities.

§ 3
Reports of the Cooperative Bank on an Individual Basis (1) The cooperative bank prepares and submits on an individual basis reports pursuant to directly applicable European Union legislation regulating prudential requirements¹) and implementing provisions. (2) The cooperative bank prepares as of the last day of each calendar month and submits:
a) within 15 days after the end of the calendar month to which it relates, the report DZ (ČNB) 26-12 "Monthly Report on Selected Liabilities for the Calculation of PMR and on Insured Deposits"; and b) within 29 days after the end of the calendar month to which it relates, the following reports:

1. DZ (ČNB) 10-12 "Monthly Balance Sheet of the Cooperative Bank",
2. DZ (ČNB) 11-12 "Supplementary Information to the Financial Statements of the Cooperative Bank",
3. DZ (ČNB) 20-12 "Monthly Income Statement of the Cooperative Bank",
4. DZ (ČNB) 41-12 "Report on the Categorization of Receivables of the Cooperative Bank",
5. DZ (ČNB) 42-12 "Report on the Liquidity of the Cooperative Bank by Residual Maturity",
6. FIS (ČNB) 10-12 "Balance Sheet and Off-Balance Sheet",
7. FIS (ČNB) 20-12 "Income Statement",
8. FIS (ČNB) 40-12 "Supplementary Information to the Balance Sheet"; and
9. FIS (ČNB) 50-12 "Supplementary Information to the Income Statement".
   (3) The cooperative bank prepares as of the last day of each calendar quarter and submits:
   a) within 15 days after the end of the calendar quarter to which it relates, the report "DZ (ČNB) 50-04 'Report on the Organizational Structure of the Cooperative Bank'"; and b) within 29 days after the end of the calendar quarter to which it relates, the report DZ (ČNB) 43-04 "Report on the Concentration of Loans and Deposits of the Cooperative Bank".

¹) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012.

(4) The cooperative bank prepares as of 31 December and submits by 15 February of the following year the report DZ (ČNB) 60-01 "Annual Report of the Cooperative Bank on the Number of Banknotes and Coins Processed". (5) Reports under paragraph 2(b) prepared for December shall be submitted by 10 February of the following year.

§ 4
Reports of the Cooperative Bank on a Consolidated Basis (1) A cooperative bank that is required by legal regulations governing the activities of cooperative banks or by directly applicable European Union legislation regulating prudential requirements to maintain a capital ratio on a consolidated basis shall prepare and submit reports pursuant to directly applicable European Union legislation regulating prudential requirements and implementing provisions. (2) The cooperative bank under paragraph 1 shall further prepare as of the last day of each calendar quarter and submit within 35 days after the end of the calendar quarter to which it relates the following reports:
a) DZ (ČNB) 70-04 "Quarterly Balance Sheet on a Consolidated Basis"; b) DZ (ČNB) 72-04 "Quarterly Income Statement on a Consolidated Basis"; and c) DZ (ČNB) 71-04 "Supplementary Information to Financial Statements on a Consolidated Basis". (3) A cooperative bank that is the responsible cooperative bank in the group of a financial holding company, the responsible cooperative bank in the group of a foreign parent credit institution, the responsible cooperative bank in the group of a mixed financial holding company, or the responsible cooperative bank controlled by a mixed financial holding company, provided that only the relevant provisions of the law governing supplementary supervision of financial conglomerates apply to such cooperative bank, shall prepare and submit annually by 31 January as of 1 January, and without undue delay following a change or occurrence of a material event, the report DZ (ČNB) 80-01 "Report on the Structure of the Consolidation Unit". (4) A cooperative bank that is the responsible cooperative bank in the group of a mixed financial holding company shall prepare as of the last day of each calendar quarter and submit within 35 days after the end of the calendar quarter to which it relates the report DZ (ČNB) 81-04 "Report of the Cooperative Bank on Intra-Group Transactions of the Mixed Financial Holding Company". (5) Reports under paragraphs 2 and 4 prepared for the 4th quarter shall be submitted by 25 March of the following year.

§ 5
Common Provisions Regarding Reports
(1) The content of reports under §§ 3 and 4, with the exception of reports pursuant to directly applicable European Union legislation regulating prudential requirements and implementing provisions, and the report DZ (ČNB) 81-04, is set out in Annex No. 1 to this decree. The content of the report DZ (ČNB) 81-04 is set out in Annex No. 2 to this decree. (2) The data contained in the reports are derived from legal regulations governing the keeping of accounting records and the preparation of financial statements²) or from international accounting standards regulated by European Union law³), taking into account their nature. (3) Data in foreign currencies shall be stated in the reports in Czech currency, converted according to the foreign exchange market rate published by the Czech National Bank and valid for the date of preparation of the report, unless another legal regulation governing accounting or prudential requirements stipulates otherwise. (4) Reports under §§ 3 and 4, except for the part of report DZ (ČNB) 26-12 concerning mandatory minimum reserves and report DZ (ČNB) 60-01, shall be prepared and submitted by the cooperative bank with data relating to the activities of the cooperative bank within the territory of the Czech Republic and to the activities of its organizational units abroad. The part of report DZ (ČNB) 26-12 concerning mandatory minimum reserves and report DZ (ČNB) 60-01 shall be prepared and submitted by the cooperative bank with data relating solely to the activities of the cooperative bank within the territory of the Czech Republic.

²) Act No. 563/1991 Coll., on Accounting, as amended by subsequent provisions.
Decree No. 501/2002 Coll., implementing certain provisions of Act No. 563/1991 Coll., on Accounting, as amended by subsequent provisions, for accounting entities that are banks and other financial institutions, as amended by subsequent provisions. ³) Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards.

§ 6
Method and Form of Submission of Reports
(1) The cooperative bank shall submit to the Czech National Bank reports under § 3 and § 4(1) to (3) in electronic form as data messages and in the structure and form of data files available through:
a) the software application of the Czech National Bank for collecting data from non-bank entities (SDNS), which is available via remote access; b) the cooperative bank's own software application enabling electronic information exchange (EDI/EDIFACT); or c) the cooperative bank's own software application using the web services of the Czech National Bank for data collection (SDNS-WS). (2) Data messages submitted via the software applications referred to in paragraph 1(a) and (c) shall be signed by the contact person with a qualified electronic signature. (3) Data messages submitted via the software application referred to in paragraph 1(b) shall be marked by the cooperative bank with a security mark based on a certificate issued by the Czech National Bank. (4) The cooperative bank shall submit report DZ (ČNB) 81-04 to the Czech National Bank in electronic form without using the applications referred to in paragraph 1.

§ 7
Correction of Errors in Reports
(1) If an error in the data contained in a report submitted to the Czech National Bank is discovered after submission, the cooperative bank shall promptly submit a corrected report to the Czech National Bank. If the correction affects data in other reports or reports for subsequent periods, the cooperative bank shall also correct all such subsequent reports. (2) If a change in reported data occurs in a report prepared as of the last day of the calendar year based on the audit of the financial statements, the cooperative bank shall resubmit the report with corrected data no later than 30 days after the audit of the financial statements. If the correction affects data in other reports or reports for subsequent periods, the cooperative bank shall also correct all such subsequent reports. The same procedure applies to consolidated reports if data changes occur based on the audit of financial statements of other entities included in the consolidation unit prepared for prudential requirements purposes. (3) The cooperative bank shall submit the corrected report to the Czech National Bank within the deadline under paragraph 1 or 2, using the method specified in § 6, together with information on the content and reason for the correction.

§ 8
Ensuring Organizational Prerequisites for Submission of Reports (1) The cooperative bank submitting reports to the Czech National Bank using the application referred to in § 6(1)(a) or (c) shall inform the Czech National Bank of:
a) the names of the contact persons; b) the address of the workplace, telephone number, and email address of these persons; and c) the number of the qualified certificate on which the recognized electronic signature of the contact person is based, including the name and identification number of the certificate service provider who issued it. (2) The cooperative bank shall inform the Czech National Bank without undue delay of any changes to the data referred to in paragraph 1.

§ 9
Supplementary Information to Submitted Reports For report DZ (ČNB) 80-01, the cooperative bank shall submit additional information, the content of which is set out in Annex No. 3 to this decree. The cooperative bank shall send this information to the Czech National Bank in electronic form via the data mailbox or to the electronic address of the Czech National Bank's registry office within the same deadline as the submission of this report.

§ 10
Special Provisions
(1) The cooperative bank shall prepare reports under § 3(2)(b) items 1 to 3 for the last time as of 31 August 2014.
(2) The cooperative bank shall prepare reports under § 4(2) for the last time as of 30 June 2014.
(3) The cooperative bank shall submit to the Czech National Bank reports under § 3(2)(b) items 6 to 9 prepared for the first time as of 30 September 2014.

§ 11
Transitional Provisions
For the obligation to prepare and submit reports relating to periods up to 31 December 2013, the measure of the Czech National Bank No. 1/2010 Coll. ČNB, on the submission of reports by savings and credit cooperatives to the Czech National Bank, as amended by subsequent provisions, shall apply.

§ 12
Entry into Force
This decree shall enter into force on 1 January 2014.

Governor:
Ing. Singer, Ph.D., in person

Annex No. 1 to Decree No. 426/2013 Coll.

Annex No. 2 to Decree No. 426/2013 Coll.

Annex No. 3 to Decree No. 426/2013 Coll.