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

426 DECREE of 6 December 2013 on the submission of reports by savings and credit cooperatives to the Czech National Bank (version effective from 1 July 2021) amendment: Decree No. 310/2014 Coll. Decree No. 301/2015 Coll. Decree No. 326/2019 Coll. Decree No. 246/2021 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 issued:

§ 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: 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) "securities" 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 in accordance with directly applicable European Union legislation regulating prudential requirements1) and its implementing regulations. (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 LCR"; b) within 25 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) The report referred to in paragraph 2(b) prepared 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.

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, in its current version.

(4) 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'"; 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"; c) within 30 days after the end of the calendar quarter to which it relates, the report DZ (ČNB) 24–04 "Quarterly Report on Insured Claims from Deposits"; and 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". (5) The report referred to in paragraph 4(b) and (d) prepared for the 4th quarter shall be submitted by 10 February of the following year. (6) 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". (7) A cooperative bank that is not included in prudential consolidation at the level of the Czech Republic prepares and submits for each calendar year by 15 March, as of 31 December of the preceding year, the report FP (IND) 01-01 "Financing Plans on an Individual Basis".

§ 4 Reports of the Cooperative Bank within a Mixed Financial Holding Company Group (1) A cooperative bank that is a member of a mixed financial holding company group prepares: a) as of the last day of each calendar quarter and submits 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 Transactions within the Mixed Financial Holding Company Group"; and b) for each calendar year as of 1 January and submits by 31 January, and without undue delay after a change or occurrence of a material event, the report DZ (ČNB) 80-01 "Report on the Group". (2) The report referred to in paragraph 1(a) prepared for the 4th quarter shall be submitted by 25 March of the following year.

§ 5 Common Provisions Regarding Reports (1) The content of the reports under §§ 3 and 4, with the exception of reports under directly applicable European Union legislation regulating prudential requirements and its implementing regulations, 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, taking into account their nature, are based on legal regulations governing the keeping of accounting records and the preparation of financial statements2) or on international accounting standards regulated by European Union law3).

2. Act No. 563/1991 Coll., on Accounting, as amended. Decree No. 501/2002 Coll., implementing certain provisions of Act No. 563/1991 Coll., on Accounting, as amended, for accounting entities that are banks and other financial institutions, as amended.

(3) Data in foreign currencies shall be stated in the reports in Czech koruna, converted according to the foreign exchange rate published by the Czech National Bank and valid on the date of preparation of the report, unless another legal regulation governing accounting or prudential requirements provides 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 on the territory of the Czech Republic and to the activities of its organizational branches 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 only to the activities of the cooperative bank on the territory of the Czech Republic.

§ 6 Method and Form of Submission of Reports (1) The cooperative bank submits reports under §§ 3 and 4 to the Czech National Bank 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 through the internet application or user interface of the Czech National Bank's collection system. (3) The cooperative bank signs the data message under paragraph 1 with a qualified electronic signature of the contact person. (4) The cooperative bank shall inform the Czech National Bank of the name, workplace address, telephone number, and email address of the contact persons. The cooperative bank shall inform the Czech National Bank without undue delay of any changes to these data.

§ 7 Correction of Errors in Reports (1) If an error in the data stated in a report submitted to the Czech National Bank is discovered after submission, the cooperative bank shall submit a corrected report to the Czech National Bank without undue delay. If the correction affects data in other reports or reports for other time periods, the cooperative bank shall also correct all such subsequent reports. (2) If a change in the reported data occurs in a report prepared as of the last day of the calendar year based on the verification of the financial statements by an auditor, 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 other time periods, the cooperative bank shall also correct all such subsequent reports. (3) The cooperative bank shall submit the corrected report within the deadline under paragraph 1 or 2 to the Czech National Bank in the manner specified in § 6, together with information on the content and reason for the correction.

§ 8 Repealed

§ 9 Supplementary Information Regarding Submitted Reports For the report DZ (ČNB) 80-01, the cooperative bank that is a member of a mixed financial holding company group shall submit additional information, the content of which is set out in Annex No. 3 to this Decree.

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.

§ 10 Repealed Art. IV of Decree No. /2021 Coll. Transitional Provision The report under § 3(7) of Decree No. 426/2013 Coll., as amended by the version effective from the date of entry into force of this Decree, shall be prepared for the first time by 31 December 2021 by a cooperative bank that is not included in prudential consolidation at the level of the Czech Republic.

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

1. DZ (ČNB) 26-12 "Monthly Report on Selected Liabilities for the Calculation of LCR" 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 the Concentration of Loans and Deposits of the Cooperative Bank" The report contains data on the aggregate amount of claims before impairment and liabilities to 15 credit institutions and 15 other persons than 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 Cooperative Bank" The report contains basic identification and classification data on the cooperative bank, the number of its employees and organizational branches, basic identification data on the cooperative bank's branch abroad, identification and classification data on persons in senior management of the cooperative bank, contact persons, membership capital, a list of all members of the cooperative bank whose share of membership deposits in the cooperative bank's basic capital exceeds 5% inclusive, and information on qualified participations in the cooperative bank.

4. DZ (ČNB) 80-01 "Report on the Group" The report contains basic information on the structure of the mixed financial holding company group and persons included in it, including basic identification data, basic capital, basic identification and classification data on members of leading bodies, and on qualified participations.

5. DZ (ČNB) 60-01 "Annual Report of the Cooperative Bank on the Number of Banknotes and Coins Processed" The report contains information on the number of domestic banknotes and coins processed, with the exception of domestic banknotes and coins processed at counter tills, broken down by the method of processing domestic banknotes and coins into machine-processed or manually processed. 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 on the number of domestic banknotes and coins returned to circulation by non-anonymous devices, broken down by the method of processing domestic banknotes and coins returned to circulation into processing by non-anonymous devices, reporting entities, the Czech National Bank, processors of domestic banknotes and coins, or other credit institutions.

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 cooperative bank, 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 cooperative bank 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, to the income statement, and information on performing and non-performing exposures and exposures with concessions.

8. DZ (ČNB) 23-04 "Report on Interest Rate Risk" The report on interest rate risk contains a summary of expected cash flows from assets, liabilities, and off-balance sheet items by time to repricing or maturity and by type of interest rate, as well as the results of the supervisory stress test.

9. FP (IND) 01-01 "Financing Plans on an Individual Basis" The report contains information on the financing plans for the commercial activities of the cooperative bank that is not included in prudential consolidation at the level of the Czech Republic for the following 3 years. It includes data on loans, deposits, and issued securities, sources of financing from the public sector and central banks, insured and uninsured deposits and financial instruments similar to deposits, innovative financing structures, liquidity indicator forecasts, pricing of loans, deposits, and other liabilities, restructuring plans, and prediction of the income statement.

Annex No. 2 to Decree No. 426/2013 Coll. Content of Report DZ (ČNB) 81-04

1. Report on Transactions within the Mixed Financial Holding Company Group DZ (ČNB) 81-04 contains a summary of selected transactions concluded during the monitored period, namely trades, services, and other agreements between the cooperative bank on the one hand and the mixed financial holding company or other persons controlled by it on the other hand (hereinafter in this Annex only "counterparty"), including provided and received guarantees and other off-balance sheet transactions.

2. Data on individual monitored transactions contain at least the total value of the transaction in Czech koruna and possibly also in the agreed currency, identification data on the counterparty with whom the cooperative bank conducted the relevant transaction, the type of transaction according to the classification of transactions within the group, and an indication of whether it is a significant or non-significant transaction.

3. A transaction within the group is considered significant if it exceeds 5% of 8% of the total volume of risk exposure under Article 92(3) of directly applicable European Union legislation regulating prudential requirements of the reporting entity on an individual basis. If fewer than five significant transactions of a given type occur, the five highest-value transactions of that type shall be listed, if they exist in the given type and monitored period. For reporting purposes, transactions of the same nature, concluded with the same counterparty and in the same currency, are considered as one transaction.

4. Simultaneously, in the annex to the report, the cooperative bank shall provide more detailed information on the reported transactions and counterparties with whom the reported transactions were concluded. The cooperative bank shall also state whether and how it subdivides transactions within the group in more detail within individual transaction types.

5. The stated type of transaction expresses the nature of the trade, service, or other agreement concluded between the cooperative bank and the counterparty of the given transaction. For classifying the reported transaction into the appropriate type, the cooperative bank shall use the following classification established by the Czech National Bank: Type 1 transactions, the result of which is a capital link between persons in the mixed financial holding company group, i.e., monetary or non-monetary contributions to basic capital, reserve or capital funds, subordinated claims; Type 2 transactions carried out as a result of the capital link between persons in the mixed financial holding company group, i.e., transfer of profit or part thereof, transfer from the distribution of other own funds; Type 3 trades with financial instruments, i.e., trades with securities, trades with derivatives, loans, deposits; Type 4 off-balance sheet transactions, i.e., credit commitments, insurance and reinsurance, guarantees, sureties; Type 5 services, i.e., services in the field of risk management, liquidity management, trade settlement, asset management, asset administration, advisory services; Type 6 breach of contractual or legal obligation towards the counterparty; Type 7 performance towards the counterparty, which is performance without legal basis, performance from an invalid legal act, or performance from a legal basis that has ceased or performance of an obligation that another person in the mixed financial holding company group was legally obliged to perform; Type 8 other transactions not listed under types 1 to 7.

Annex No. 3 to Decree No. 426/2013 Coll. Supplementary Information Submitted with Report DZ (ČNB) 80-01

For the report DZ (ČNB) 80-01 submitted for the group, the cooperative bank that is a member of a mixed financial holding company group shall, pursuant to § 9, submit the following supplementary information in text and graphical form:

1. Textual information on the controlling entity:

2. subject of business (activities) registered in the commercial register;

3. summary of activities actually performed;

4. Textual information on controlled entities: a) subject of business (activities) registered in the commercial register; b) summary of activities actually performed; c) summary of services provided by the controlled entity to the controlling entity;

5. Textual information on associated entities: a) subject of business (activities) registered in the commercial register; b) summary of activities actually performed; c) summary of services provided by the associated entity to the controlling entity;

6. Graphical representation of the group in terms of ownership structure;

7. Graphical representation of the group in terms of management.