Decree of 16 October 2013 on the Submission of Reports by Banks and Branches of Foreign Banks to the Czech National Bank

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DECREE of 16 October 2013 on the Submission of Reports by Banks and Branches of Foreign Banks 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., hereby decrees:

§ 1 Subject Matter This decree regulates the content, format, deadlines, and method of preparation and submission of reports to the Czech National Bank by banks and branches of foreign banks, covering both reports linked to directly applicable European Union legislation1) and other reports necessary to ensure the tasks of the Czech National Bank.

§ 2 Definition of Terms For the purposes of this decree, the following terms shall be understood as: a) data set: 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: data in electronic form attached to a data message which:

1. are uniquely linked to the signing person and allow their identification via an issued certificate;
2. were created and attached to the data message using electronic signature creation data that the signing person can maintain under their sole control; and
3. are attached to the data message to which they relate in such a way that any subsequent alteration of the data can be detected; c) security: also includes book-entry securities.

Reports of Banks and Branches of Foreign Banks

§ 3 (1) A bank and a branch of a foreign bank shall prepare and submit as of the last day of each calendar month: a) within 15 days after the end of the calendar month to which they relate, the following reports:

1. Bil (ČNB) 1-12 "Monthly Balance Sheet of Assets and Liabilities of a Bank/Branch of a Foreign Bank";
2. V (ČNB) 60-12 "Monthly Report on Traditional Securitisation and Other Transfers of Loans by a Bank/Branch of a Foreign Bank";
3. VST (ČNB) 1-12 "Monthly Report of a Bank/Branch of a Foreign Bank on Loans and Claims against Clients";
4. VST (ČNB) 3-12 "Monthly Report of a Bank/Branch of a Foreign Bank on Loans and Deposits in Relation to Credit Institutions";
5. VST (ČNB) 11-12 "Monthly Report of a Bank/Branch of a Foreign Bank on Deposits and Loans from Clients";
6. VST (ČNB) 22-12 "Monthly Report on Securities Issued by a Bank/Branch of a Foreign Bank"; and
7. VST (ČNB) 41-12 "Monthly Overview of Securities Held by a Bank/Branch of a Foreign Bank"; b) within 17 days after the end of the calendar month to which it relates, the report VT (ČNB) 1-12 "Monthly Report of a Bank/Branch of a Foreign Bank on Write-offs of Loans and Other Claims"; c) within 20 days after the end of the calendar month to which they relate, the following reports:
8. VUS (ČNB) 1-12 "Monthly Report of a Bank/Branch of a Foreign Bank on Interest Rates on Deposits Taken and Loans Received";
9. VUS (ČNB) 2-12 "Monthly Report of a Bank/Branch of a Foreign Bank on Interest Rates on Loans Granted"; and
10. VUS (ČNB) 3-12 "Monthly Report of a Bank/Branch of a Foreign Bank on Interest Rates on Non-tradable Debt Securities"; d) within 22 days after the end of the calendar month to which they relate, the following reports:
11. VUS (ČNB) 11-12 "Monthly Report of a Bank/Branch of a Foreign Bank on Interest Rates on Newly Taken Deposits and Loans";
12. VUS (ČNB) 12-12 "Monthly Report of a Bank/Branch of a Foreign Bank on Interest Rates on Newly Granted Loans"; and
13. VUS (ČNB) 13-12 "Monthly Report of a Bank/Branch of a Foreign Bank on Interest Rates on Non-tradable Debt Securities in New Transactions"; e) within 24 days after the end of the calendar month to which it relates, the report Dev (ČNB) 11-12 "Monthly Report of a Bank/Branch of a Foreign Bank on Selected Collections and Payments"; f) within 25 days after the end of the calendar month to which they relate, the following reports:
14. Bil (ČNB) 2-12 "Monthly Profit and Loss Statement of a Bank/Branch of a Foreign Bank";
15. Bil (ČNB) 5-12 "Monthly Balance Sheet of a Bank/Branch of a Foreign Bank";
16. Bil (ČNB) 9-12 "Supplementary Information to Financial Statements of a Bank/Branch of a Foreign Bank";
17. FIS (ČNB) 10-12 "Balance Sheet and Off-balance Sheet";
18. FIS (ČNB) 20-12 "Profit or Loss Statement";
19. FIS (ČNB) 40-12 "Supplementary Information to the Balance Sheet"; and
20. FIS (ČNB) 50-12 "Supplementary Information to the Profit or Loss Statement"; g) within 28 days after the end of the calendar month to which it relates, the report BD (ČNB) 4-12 "Report on the Classification of Claims of a Bank/Branch of a Foreign Bank"; and h) within 29 days after the end of the calendar month to which it relates, the report BD (ČNB) 1-12 "Report on the Liquidity of a Bank/Branch of a Foreign Bank by Residual Maturity". (2) Reports under paragraph 1(f) to (h) prepared for December shall be submitted by 10 February of the following year.

§ 4 (1) A bank and a branch of a foreign bank shall prepare and submit as of the last day of each calendar quarter: a) within 15 days after the end of the calendar quarter to which it relates, the report E (ČNB) 5-04 "Report on the Organisational Structure and Qualified Holdings of a Bank/Branch of a Foreign Bank"; b) within 20 days after the end of the calendar quarter to which it relates, the report V (ČNB) 61-04 "Quarterly Report of a Bank/Branch of a Foreign Bank on Traditional Securitisation and Other Transfers of Loans"; c) within 20 days after the end of the calendar quarter, the following reports:

1. P (ČNB) 3-04 "Quarterly Report of a Bank/Branch of a Foreign Bank on Expected Collections from Non-residents on Domestic Securities"; and
2. P (ČNB) 4-04 "Quarterly Report of a Bank/Branch of a Foreign Bank on Future Repayments of Loans Received from Non-residents"; d) within 25 days after the end of the calendar quarter to which they relate, the following reports:
3. V (ČNB) 13-04 "Quarterly Report on Interest Expenses and Income of a Bank/Branch of a Foreign Bank";
4. V (ČNB) 39-04 "Supplementary Data of a Bank/Branch of a Foreign Bank on Mortgage Loans";
5. BD (ČNB) 18-04 "Report of a Bank/Branch of a Foreign Bank on Mortgage Bonds and Mortgage Loans"; and
6. E (ČNB) 7-04 "Report of a Bank/Branch of a Foreign Bank on Electronic Banking and Bank Accounts"; e) within 29 days after the end of the calendar quarter to which they relate, the following reports:
7. BD (ČNB) 16-04 "Report on the Exposure of a Bank/Branch of a Foreign Bank to Individual Countries"; and
8. BD (ČNB) 25-04 "Report of a Bank/Branch of a Foreign Bank on Concentration of Loans and Deposits"; and f) within 33 days after the end of the calendar quarter to which it relates, the report BD (ČNB) 23-04 "Report on the Interest Rate Risk of a Bank/Branch of a Foreign Bank". (2) The report under paragraph 1(d)(1) prepared for the 4th quarter shall be submitted by 20 February of the following year. (3) The report under paragraph 1(d)(2) prepared for the 4th quarter shall be submitted by 31 January of the following year. (4) Reports under paragraph 1(d)(3) and (e) and (f) prepared for the 4th quarter shall be submitted by 10 February of the following year.

§ 5 A bank and a branch of a foreign bank shall prepare and submit for each calendar year: a) by 15 February based on the status as of 31 December of the preceding year, the report E (ČNB) 10-01 "Annual Report of a Bank/Branch of a Foreign Bank on the Number of Banknotes and Coins Processed"; b) by 31 May based on the status as of 30 April of the current year, the report E (ČNB) 9-01 "Annual Report on the Cash Handling Activities of Banks/Branches of Foreign Banks"; c) by 31 July based on the status as of 31 December of the preceding year, the report Bil (ČNB) 3-01 "Annual Report on Profit Distribution of a Bank/Branch of a Foreign Bank"; and d) by 30 April based on the status as of 31 December of the preceding year, the report FIS (ČNB) 30-01 "Report on Comprehensive Income".

§ 6 Reports of Banks and Branches of Banks from Non-Member States (1) A bank shall prepare and submit on an individual basis the reports pursuant to directly applicable European Union legislation governing prudential requirements2) and implementing regulations. (2) A branch of a bank from a non-member state shall prepare and submit on an individual basis reports corresponding to directly applicable European Union legislation governing prudential requirements and implementing regulations, in the same scope, frequency, and deadlines as banks under paragraph 1, except for reports tracking leverage ratio facts.

§ 7 Reports of Banks on a Consolidated Basis (1) A bank that is required by law governing bank activities or by directly applicable European Union legislation governing prudential requirements to maintain a capital ratio on a consolidated basis shall prepare and submit reports pursuant to directly applicable European Union legislation governing prudential requirements and implementing regulations. (2) A bank under paragraph 1 shall additionally 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) Bil (ČNB) 4-04 "Quarterly Consolidated Balance Sheet"; b) Bil (ČNB) 6-04 "Quarterly Consolidated Profit and Loss Statement"; and c) Bil (ČNB) 8-04 "Supplementary Information to Financial Statements on a Consolidated Basis". (3) A bank that is a domestic parent bank, a parent bank in a group of a foreign parent bank, a parent bank in a group of a financial holding company, a parent bank in a group of a mixed financial holding company, or a parent bank of a subsidiary of a mixed financial holding company, provided that only the relevant provisions of the law governing supplementary supervision of financial conglomerates apply to such a bank, shall prepare each calendar year based on the status as of 1 January and submit by 31 January, and additionally without undue delay after a change or occurrence of a qualifying event, the report E (ČNB) 8-01 "Report on the Structure of the Consolidation Entity". (4) A bank that is a member of a mixed financial holding company group 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 BD (ČNB) 14-04 "Report on Intra-group Transactions of a Mixed Financial Holding Company Group". (5) Reports under paragraphs 2 and 4 for the 4th quarter shall be submitted by 25 March of the following year.

Common Provisions for Reports of Banks and Branches of Foreign Banks

§ 8 (1) Reports under § 3(1)(f) to (h), § 4(1)(e)(1) and (f) shall also be submitted upon request pursuant to the law governing bank activities. (2) The content of reports under §§ 3 to 7, except for reports pursuant to directly applicable European Union legislation governing prudential requirements and implementing regulations, and the report BD (ČNB) 14-04, is set out in Annex No. 1 to this decree. The content of the report BD (ČNB) 14-04 is set out in Annex No. 2 to this decree.

§ 9 (1) A bank and a branch of a foreign bank shall prepare and submit reports of the V series, except for report V (ČNB) 13-04, and additionally reports of the VST, VT, VUS, Dev, P series, report Bil (ČNB) 1-12, and report E (ČNB) 9-01 with data relating to the activities of that bank or that branch of a foreign bank within the territory of the Czech Republic. Report VST (ČNB) 11-12 shall be prepared and submitted by the bank also with data relating to the activities of that bank within the territory of the Czech Republic and the activities of its branches abroad. Report VST (ČNB) 41-12 shall be prepared and submitted by the bank also separately for the activities of its branches abroad. (2) Reports under §§ 3 to 7 not listed in paragraph 1 shall be prepared and submitted: a) by the bank with data relating to the activities of that bank within the territory of the Czech Republic and the activities of its branches abroad; b) by the branch of a foreign bank with data relating to the activities of that branch of a foreign bank within the territory of the Czech Republic.

§ 10 Common Provisions for the Preparation of Reports (1) A bank and a branch of a foreign bank shall, when preparing submitted reports, follow the rules established by legal regulations governing accounting and the preparation of financial statements3) or by international accounting standards regulated by European Union law4) (hereinafter referred to as "international accounting standards"). (2) A bank shall include data for its foreign branches in the reported data in accordance with legal regulations governing accounting or international accounting standards. (3) For the valuation of reported data, methods established by legal regulations governing accounting and international accounting standards, or by legal regulations governing prudential requirements, shall be used. (4) For the conversion of data in foreign currencies into data reported in Czech koruna, the bank and branch of a foreign bank shall use the foreign exchange market rate published by the Czech National Bank for the date of report preparation, unless legal regulations governing accounting or prudential requirements stipulate otherwise. For data in currencies for which the Czech National Bank does not publish foreign exchange market rates, the bank and branch of a foreign bank shall use conversion in accordance with legal regulations governing accounting. (5) When reporting data on claims and liabilities towards monetary financial institutions that are residents: a) of the Czech Republic, the bank and branch of a foreign bank shall use for their identification and classification the "List of Monetary Financial Institutions in the Czech Republic" published and updated by the Czech National Bank, which makes it available via remote access; b) of member states of the European Union, except the Czech Republic, the bank and branch of a foreign bank shall use for their identification and classification the "List of Monetary Financial Institutions for Statistical Purposes" published and updated by the European Central Bank, which makes it available via remote access.

§ 11 Method and Format of Report Submission (1) A bank and a branch of a foreign bank shall send to the Czech National Bank reports under §§ 3 to 7, except for the report under § 7(4), in electronic form as data messages and in the structure and format of data sets available via: a) the Czech National Bank's software application for data collection from non-bank entities (SDNS), available via remote access; b) the bank's or branch of a foreign bank's own software application enabling electronic information exchange (EDI/EDIFACT); or c) the bank's or branch of a foreign bank's own software application using web services of the Czech National Bank for data collection (SDNS-WS). (2) Data messages sent via the applications referred to in paragraph 1(a) and (c) shall be signed by a contact person using a qualified electronic signature5). (3) Data messages sent via the application referred to in paragraph 1(b) shall be marked by the bank or branch of a foreign bank with a security mark based on a certificate issued by the Czech National Bank. (4) Report BD (ČNB) 14-04 shall be submitted by the bank to the Czech National Bank in electronic form without using the applications referred to in paragraph 1.

§ 12 Corrections and Changes in Reports (1) If an error is discovered or a change is made to report data after submission to the Czech National Bank, the bank or branch of a foreign bank shall promptly submit a corrected report to the Czech National Bank. If the correction affects data in other reports or reports for other periods, the bank or branch of a foreign bank shall also correct all such subsequent reports. (2) If, based on the audit of the bank's or branch of a foreign bank's financial statements by an auditor, changes occur to data reported in reports Bil (ČNB) 1-12, Bil (ČNB) 9-12, VST (ČNB) 1-12, VST (ČNB) 11-12, VST (ČNB) 22-12, VST (ČNB) 41-12, VUS (ČNB) 1-12, VUS (ČNB) 2-12, VUS (ČNB) 3-12, E (ČNB) 5-04, E (ČNB) 7-04, and in BD and FIS series reports prepared as of 31 December, the bank or branch of a foreign bank shall resubmit these reports with adjusted values within fifteen days after implementing the corresponding changes in their accounting. (3) The bank or branch of a foreign bank shall resubmit for the reason of data changes after auditor verification of financial statements the reports listed in paragraph 2, also prepared for other periods of the current year, if they are affected by the adjustment of data as of 31 December of the previous year. The resubmission of the aforementioned reports shall be carried out by the bank and branch of a foreign bank as a standard correction within one month after the submission of reports under paragraph 2.

§ 13 Ensuring Organisational Prerequisites for Report Submission (1) A bank and a branch of a foreign bank that prepare and submit reports to the Czech National Bank using the application referred to in § 11(1)(a) or (c) shall notify the Czech National Bank of: a) names of contact persons; b) office address, telephone number, and email address of these persons; and c) number of the qualified certificate, including the name and identification number of the certification service provider that issued it. (2) A bank and a branch of a foreign bank shall inform the Czech National Bank without undue delay of changes to the data referred to in paragraph 1. (3) If reports are prepared and submitted to the Czech National Bank using the application referred to in § 11(1)(b), the Czech National Bank shall, upon request, issue a certificate for creating the security mark referred to in § 11(3).

§ 14 Supplementary Information to Submitted Reports (1) To report E (ČNB) 8-01, the bank shall submit supplementary information, the content of which is set out in Annex No. 3 to this decree. The bank shall send this information to the Czech National Bank in electronic form within the same deadline as the submission of this report. (2) The bank and branch of a foreign bank to report Bil (ČNB) 1-12, and the bank and branch of a bank from a non-member state to report BD (ČNB) 23-04, shall also submit information, the content of which is set out in Annex No. 4 to this decree.

§ 15 Special Provisions (1) Reports under § 3(1)(f)(1) to (3) shall be prepared by the bank and branch of a foreign bank for the last time as of 31 August 2014. (2) Reports under § 7(2) shall be prepared by the bank for the last time as of 30 June 2014. (3) The bank and branch of a foreign bank shall submit to the Czech National Bank reports under § 3(1)(f)(4) to (7) prepared for the first time as of 30 September 2014.

§ 16 Transitional Provision For the obligation to prepare and submit reports relating to periods up to 31 December 2013, the measure of the Czech National Bank No. 2 of 18 November 2011, as amended by measure of the Czech National Bank No. 1 of 12 November 2012, shall apply.

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

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

1. Article 5 of Protocol (No. 4) on the Statute of the European System of Central Banks and of the European Central Bank. Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank, in the version in force. Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Regulation (EC) No 25/2009 of the European Central Bank of 19 December 2008 on the balance sheet of the monetary financial institutions sector (recast) (ECB/2008/32), in the version in force. Regulation (EC) No 63/2002 of the European Central Bank of 20 December 2001 on interest rate statistics applied by monetary financial institutions to deposits and loans to households and non-financial corporations (ECB/2001/18), in the version in force. Regulation (EC) No 184/2005 of the European Parliament and of the Council of 12 January 2005 on Community statistics relating to balance of payments, international trade in services and direct foreign investment, in the version in force. 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.
2. Regulation (EU) No 575/2013 of the European Parliament and of the Council.
3. 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.
4. Art. 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.
5. Section 11(3) of Act No. 227/2000 Coll., on the Electronic Signature and on Amendments to Certain Other Laws (Electronic Signature Act), as amended by Act No. 167/2012 Coll.

Annex No. 1 to Decree No. 346/2013 Coll. Annex No. 2 to Decree No. 346/2013 Coll. Annex No. 3 to Decree No. 346/2013 Coll. Annex No. 4 to Decree No. 346/2013 Coll.