Decree No. 346/2013 Coll. on the Submission of Reports by Banks and Branches of Foreign Banks to the Czech National Bank

346

DECREE of 16 October 2013 on the submission of reports by banks and branches of foreign banks to the Czech National Bank (version effective from 1 July 2021)

Amendments: Decree No. 216/2014 Coll. Decree No. 300/2015 Coll. Decree No. 325/2019 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., 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, including both reports linked to directly applicable regulations of the European Union1) and other reports necessary to ensure the tasks of the Czech National Bank.

§ 1a The preparation and submission of reports on a consolidated basis under this Decree shall also apply to financial holding companies or mixed financial holding companies approved under the law regulating the activities of banks, or persons temporarily designated as responsible under this law (hereinafter referred to as "financial holding company").

§ 2 Definition of Terms For the purposes of this Decree:

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 its amended version. 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 (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (recast) (ECB/2013/33). Regulation (EU) No 1072/2013 of the European Central Bank of 24 September 2013 concerning interest rate statistics of monetary financial institutions (recast) (ECB/2013/34), in its amended version. Regulation (EU) No 1409/2013 of the European Central Bank of 28 November 2013 concerning payment statistics (ECB/2013/43). 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 its amended version. 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 amended version.

a) a data set is an electronic grouping of data with predefined data structures, which are methodologically described, transmitted, and processed as a whole by the information system; b) a security also includes book-entry securities.

Reports of banks and branches of foreign banks on an individual basis

§ 2a A bank and a branch of a foreign bank shall prepare and submit the CEO (CNB) 1-98 "Daily Report on Uncovered One-Day Deposits" for each business day, no later than 8:00 a.m. on the working day following that business day.

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

1. Bil (CNB) 1-12 "Monthly Balance Sheet of Assets and Liabilities of the Bank/Branch of a Foreign Bank",
2. V (CNB) 60-12 "Monthly Report on Traditional Securitisation and Other Transfers of Loans of the Bank/Branch of a Foreign Bank",
3. VST (CNB) 1-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Loans and Claims on Clients",
4. VST (CNB) 3-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Loans and Deposits in Relation to Credit Institutions",
5. VST (CNB) 11-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Deposits and Loans from Clients",
6. VST (CNB) 22-12 "Monthly Report on Securities Issued by the Bank/Branch of a Foreign Bank" and
7. VST (CNB) 41-12 "Monthly Overview of Securities Held by the Bank/Branch of a Foreign Bank", b) within 17 days after the end of the calendar month to which they relate, the following reports:
8. VT (CNB) 1-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Write-offs of Loans and Other Claims",
9. VUS (CNB) 1-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Interest Rates on Deposits Accepted and Loans Granted",
10. VUS (CNB) 2-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Interest Rates on Loans Granted" and
11. VUS (CNB) 3-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Interest Rates on Non-tradable Debt Securities", c) within 20 days after the end of the calendar month to which they relate, the following reports:
12. VUS (CNB) 11-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Interest Rates on Newly Accepted Deposits and Loans",
13. VUS (CNB) 12-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Interest Rates on Newly Granted Loans" and
14. VUS (CNB) 13-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Interest Rates on Non-tradable Debt Securities in New Transactions", d) within 24 days after the end of the calendar month to which it relates, the report Dev (CNB) 11-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Selected Collections and Payments" and e) 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".

(2) The report referred to in paragraph 1(e) 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.

§ 4 (1) A bank and a branch of a foreign bank shall prepare as of the last day of each calendar quarter and submit: a) within 15 days after the end of the calendar quarter to which it relates, the report E (CNB) 5-04 "Report on the Organizational Structure and Qualified Holdings of the Bank/Branch of a Foreign Bank", b) within 20 days after the end of the calendar quarter to which it relates, the report V (CNB) 61-04 "Quarterly Report of the 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 (CNB) 3-04 "Quarterly Report of the Bank/Branch of a Foreign Bank on Expected Collections from Non-residents from Domestic Securities" and
2. P (CNB) 4-04 "Quarterly Report of the Bank/Branch of a Foreign Bank on Future Repayments of Loans Accepted from Non-residents", d) within 25 days after the end of the calendar quarter to which they relate, the following reports:
3. V (CNB) 13-04 "Quarterly Report on Interest Costs and Income of the Bank/Branch of a Foreign Bank",
4. V (CNB) 39-04 "Supplementary Data of the Bank/Branch of a Foreign Bank on Mortgage Loans" and
5. BD (CNB) 18-04 "Report of the Bank/Branch of a Foreign Bank on Covered Bonds and Mortgage Loans" and e) within 29 days after the end of the calendar quarter to which it relates, the report BD (CNB) 25-04 "Report of the Bank/Branch of a Foreign Bank on Concentration of Loans and Deposits".

(2) The report referred to in paragraph 1(d)(1) prepared for the 4th quarter shall be submitted by 20 February of the following year. (3) The report referred to in paragraph 1(d)(2) prepared for the 4th quarter shall be submitted by 31 January of the following year. (4) The reports referred to in paragraph 1(d)(3) and (e) 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 (CNB) 10-01 "Annual Report of the Bank/Branch of a Foreign Bank on the Number of Banknotes and Coins Processed", b) by 20 February based on the status as of 31 December of the preceding year, the report PLS (CNB) 10-01 "Annual Report on Payment Transactions of the Bank/Branch of a Foreign Bank", c) by 31 May based on the status as of 30 April of the current year, the report E (CNB) 9-01 "Annual Report on Cash Operations of Banks/Branches of Foreign Banks" and d) by 31 July based on the status as of 31 December of the preceding year, the report Bil (CNB) 3-01 "Annual Report on Profit Distribution of the Bank/Branch of a Foreign Bank".

§ 6 Reports of banks and branches of banks from non-member states (1) A bank and a branch of a bank from a non-member state shall prepare as of the last day of each calendar quarter and submit within 30 days after the end of the calendar quarter to which it relates, the report BD (CNB) 24-04 "Quarterly Report on Insured Claims from Deposits". (2) A bank and a branch of a bank from a non-member state shall prepare as of the last day of each calendar quarter and submit within 33 days after the end of the calendar quarter to which it relates, the report BD (CNB) 23-04 "Report on Interest Rate Risk". The report prepared for the 4th quarter shall be submitted by 10 February of the following year. (3) A bank shall prepare and submit on an individual basis the reports according to the directly applicable regulation of the European Union regulating prudential requirements and the regulations implementing them. (4) A bank that is not included in prudential consolidation at the level of the Czech Republic, and a branch of a bank from a non-member state, shall prepare and submit for each calendar year by 15 March based on the status as of 31 December of the preceding year, the report FP (IND) 01-01 "Funding Plans on an Individual Basis". (5) A branch of a bank from a non-member state shall prepare and submit on an individual basis reports corresponding to the directly applicable regulation of the European Union regulating prudential requirements and the regulations implementing them, in the same scope, periodicity, and deadlines as banks under paragraph 3.

§ 7 Reports on a consolidated basis (1) A bank that is a domestic parent bank and is not controlled by a European financial holding company, and a financial holding company shall prepare and submit: a) reports according to the directly applicable regulation of the European Union regulating prudential requirements and the regulations implementing them, b) for each calendar year by 15 March based on the status as of 31 December of the preceding year, the report FP (CON) 01-01 "Funding Plans on a Consolidated Basis" and c) for each calendar year based on the status as of 1 January and furthermore without undue delay after a change or occurrence of a material event, the report E (CNB) 8-01 "Report on the Group".

(2) The report referred to in paragraph 1(c) shall not be submitted by a bank that is a domestic parent bank and a financial holding company if they prepare and submit to the Czech National Bank a report on the group structure and persons in the group according to the legal regulation implementing certain provisions of the Act on Financial Conglomerates.

(3) A bank that is a member of a mixed holding company group shall prepare: a) 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 (CNB) 14-04 "Report on Transactions within the Mixed Holding Company Group" and b) for each calendar year based on the status as of 1 January and submit by 31 January and furthermore without undue delay after a change or occurrence of a material event, the report E (CNB) 8-01 "Report on the Group".

(4) The report referred to in paragraph 3(a) 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 Section 3(1)(e), Section 6(2) and (4), and Section 7(1)(b) shall also be submitted upon request according to the law regulating bank activities. (2) The content of reports under Sections 2a to 7, with the exception of reports according to the directly applicable regulation of the European Union regulating prudential requirements and the regulations implementing them, and the report BD (CNB) 14-04, is set out in Annex No. 1 to this Decree. The content of the report BD (CNB) 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, with the exception of the report V (CNB) 13-04, and further reports of the VST, VT, VUS, Dev, P series, the report Bil (CNB) 1-12, the report E (CNB) 9-01, the report E (CNB) 10-01, the report PLS (CNB) 10-01, and the report CEO (CNB) 1-98 with data relating to the activities of this bank or this branch of a foreign bank on the territory of the Czech Republic. The bank shall prepare and submit the report VST (CNB) 41-12 also separately for the activities of its branches abroad. (2) Reports under Sections 3 to 7, which are not listed in paragraph 1, shall be prepared and submitted: a) by the bank with data relating to the activities of this bank on the territory of the Czech Republic and to the activities of its branches abroad, b) by the branch of a foreign bank with data relating to the activities of this branch of a foreign bank on the territory of the Czech Republic.

§ 10 Common Provisions for the Preparation of Reports (1) A bank, a branch of a foreign bank, and a financial holding company shall proceed in the preparation of submitted reports according to the rules established by legal regulations governing accounting and the preparation of financial statements3) or according to international accounting standards regulated by European Union law4) (hereinafter referred to as "international accounting standards"). (2) A bank shall include data for its branches abroad in the reported data according to legal regulations governing accounting or according to 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 currency, the bank, branch of a foreign bank, and financial holding company shall use the foreign exchange market rate published by the Czech National Bank for the day of preparation of the report, unless a legal regulation governing accounting or prudential requirements states otherwise. For data in currencies for which the Czech National Bank does not publish foreign exchange market rates, the bank, branch of a foreign bank, and financial holding company shall use conversion according to the legal regulation 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" issued and updated by the Czech National Bank, which publishes it in a manner enabling remote access, b) of member states of the European Union, with the exception 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 for Statistical Purposes" issued and updated by the European Central Bank, which publishes it in a manner enabling remote access.

§ 11 Method and Form of Submission of Reports (1) A bank, a branch of a foreign bank, and a financial holding company shall submit to the Czech National Bank reports under Sections 2a to 7 in electronic form as data messages in the format and structure of data sets. (2) Data messages under paragraph 1 shall be transmitted by means enabling remote access via the internet application or user interface of the Czech National Bank's collection system. (3) The data message under paragraph 1 shall be signed by the bank, branch of a foreign bank, and financial holding company with a recognized electronic signature of the contact person. (4) The bank, branch of a foreign bank, and financial holding company shall inform the Czech National Bank of the name, workplace address, telephone number, and email address of the contact persons. The bank, branch of a foreign bank, and financial holding company shall inform the Czech National Bank without undue delay of any changes to these data.

§ 12 Corrections and Changes in Reports (1) If an error is discovered or a change is made in the data of a report after its submission to the Czech National Bank, the bank, branch of a foreign bank, and financial holding company shall submit the 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 bank, branch of a foreign bank, and financial holding company shall also correct all these subsequent reports. (2) If, based on the verification of the financial statements by the auditor of the bank or branch of a foreign bank, changes occur in the data reported in the reports Bil (CNB) 1-12, VST (CNB) 1-12, VST (CNB) 11-12, VST (CNB) 22-12, VST (CNB) 41-12, VUS (CNB) 1-12, VUS (CNB) 2-12, VUS (CNB) 3-12, E (CNB) 5-04, FIN (IND) 01-12, and in the BD series reports prepared at the end of the accounting period, the bank or branch of a foreign bank shall resubmit these reports with adjusted values within fifteen days after making the corresponding changes in their accounting. (3) The bank or branch of a foreign bank shall resubmit for the reason of data change after verification of the financial statements by the auditor the reports listed in paragraph 2, also prepared for other periods of the current year, if they are affected by the adjustment of data at the end of the previous accounting period. The resubmission of the aforementioned reports shall be carried out by the bank and branch of a foreign bank as a regular correction within one month after the submission of reports under paragraph 2.

§ 13 Repealed

§ 14 Supplementary Information to Submitted Reports For the report E (CNB) 8-01, the bank and financial holding company shall submit supplementary information, the content of which is set out in Annex No. 3 to this Decree.

§ 15 Repealed

Art. II of Decree No. /2021 Coll. Transitional Provisions

1. The report under Section 6(4) of Decree No. 346/2013 Coll., as amended and effective from the date of entry into force of this Decree, shall be prepared by the bank that is not included in prudential consolidation at the level of the Czech Republic, and the branch of a bank from a non-member state, for the first time as of 31 December 2021.
2. The report under Section 7(1)(b) of Decree No. 346/2013 Coll., as amended and effective from the date of entry into force of this Decree, shall be prepared by the bank and financial holding company for the first time as of 31 December 2021.
3. The report under Section 4(1)(b) and Section 5(b) of Decree No. 346/2013 Coll., as amended and effective from the date of entry into force of this Decree, shall be prepared by the bank and branch of a foreign bank for the last time as of 31 December 2021.

Annex No. 1 to Decree No. 346/2013 Coll. Content of Reports Submitted to the Czech National Bank

1. Bil (CNB) 1-12 "Monthly Balance Sheet of Assets and Liabilities of the Bank/Branch of a Foreign Bank" The report contains data on balance sheet items for monetary purposes. The balance sheet of assets and liabilities is supplemented with specific data necessary for the calculation of mandatory minimum reserves, data for monitoring loans and deposits vis-à-vis affiliated institutions accepting deposits, and more detailed breakdown of financial derivatives. For the purposes of preparing the Czech koruna and foreign exchange position of the bank or branch of a foreign bank, the basic breakdown of assets and liabilities is supplemented with selected items of balance sheet assets and liabilities and some other supplementary data.

2. Bil (CNB) 3-01 "Annual Report on Profit Distribution of the Bank/Branch of a Foreign Bank" The report contains data on the initial status, distribution, and resulting status of undistributed profit from previous periods and profit of the previous year according to the decision of the general meeting or other authorized body of the bank.

3. V (CNB) 13-04 "Quarterly Report on Interest Costs and Income of the Bank/Branch of a Foreign Bank" The report contains an overview of cumulative values of total interest costs and income from loans and deposits from the beginning of the year to the date of preparation of the report, broken down by economic sectors.

4. V (CNB) 39-04 "Supplementary Data of the Bank/Branch of a Foreign Bank on Mortgage Loans" The report contains data on the number and volume of mortgage loans according to the purpose of provision and method of acquisition of the subject of the mortgage loan on statuses and new transactions, on mortgage loans according to the fixation period and average interest rate broken down into statuses and new transactions, and on mortgage loans broken down by categorization.

5. V (CNB) 60-12 "Monthly Report on Traditional Securitisation and Other Transfers of Loans of the Bank/Branch of a Foreign Bank" The report contains data on securitized loans in the form of traditional securitisation and other transfers of loans with impact on balance-sheet reported loan statuses and without impact on balance-sheet reported loan statuses. The data relate to selected counterparties of the loan transfer in combination with the basic sectoral and territorial breakdown of the loan debtor.

6. V (CNB) 61-04 "Quarterly Report on Traditional Securitisation and Other Transfers of Loans of the Bank/Branch of a Foreign Bank" The report contains data on securitized loans in the form of traditional securitisation and other transfers of loans with impact on balance-sheet reported loan statuses. The data relate to selected counterparties of the loan transfer in combination with the basic sectoral and territorial breakdown of the loan debtor and in the breakdown of loans according to the purpose and original maturity of the securitized loan.

7. VST (CNB) 1-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Loans and Claims on Clients" The report contains data on the status and structure of loans granted by the bank or branch of a foreign bank to clients without credit institutions, broken down by categorization, original maturity, selected currencies, counterparties' belonging to economic sectors, main economic activity of clients, territorial belonging of counterparties, type of loans, character of loans as revolving type and other, according to size and type of collateral. Supplementary data are introduced for loans granted to the central counterparty from reverse repo and loans granted to institutions for asset securitisation. Another supplementary information is the volume of granted syndicated loans.

8. VST (CNB) 3-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Loans and Deposits in Relation to Credit Institutions" The report contains data on the status and structure of deposits deposited by the bank or branch of a foreign bank with other credit institutions and on deposits of other credit institutions accepted by the bank or branch of a foreign bank, data on the structure of loans granted by the bank or branch of a foreign bank to other credit institutions and loans accepted by the bank or branch of a foreign bank from other credit institutions, broken down by selected currencies, territorial belonging of counterparties, type of deposits and loans, and according to counterparties' belonging to economic sectors. Supplementary data are information on the volume of syndicated loans granted to credit institutions, on the volume of accepted syndicated loans from credit institutions, and on the volume of accepted transferable deposits from credit institutions.

9. VST (CNB) 11-12 "Monthly Report of the Bank/Branch of a Foreign Bank on Deposits and Loans from Clients" The report contains data on the status and structure of deposits and accepted loans from clients without credit institutions, broken down by original maturity, selected currencies, counterparties' belonging to economic sectors, main economic activity of clients, territorial belonging of counterparties, and type of deposits. The report is supplemented with data characterizing transferable client deposits, electronic money, liabilities towards clearing counterparties, specialized institutions for asset securitisation, and trust funds, and further contains data on the volumes of accepted syndicated loans.

10. VST (CNB) 22-12 "Monthly Report on Securities Issued by the Bank/Branch of a Foreign Bank" The report contains data on the status of individual issued non-tradable and other debt and equity securities held by the bank or branch of a foreign bank in the possession of clients and credit institutions, broken down by counterparties' belonging to economic sectors, territorial belonging, selected currencies, and types of securities. The supplementary part consists of data on the status of other debt securities issued by the bank or branch of a foreign bank with nominal capital principal at repayment less than 100% in the basic currency breakdown.

11. VST (CNB) 41-12 "Monthly Overview of Securities Held by the Bank/Branch of a Foreign Bank" The report contains an overview of securities and participations held by the bank or branch of a foreign bank on its own account, an overview of liabilities from short sales of securities, and an overview of changes in real values of spot operations with securities. Data...