Decree No. 142 / 2011 Coll.
Order on the submission of information by payment institutions, electronic money institutions, small-scale payment service providers and small-scale electronic money publishers of the Czech National Bank
Valid
Effective from 27.05.2011
142
DECLARATION
of 13 May 2011
on the submission of information by payment institutions, electronic money institutions, small-scale payment service providers and small-scale electronic money issuers
The Czech National Bank provides pursuant to § 142 of Act No. 284 / 2009 Coll., on Payment, as amended by Act No. 139 / 2011 Coll., for implementation of § 27 (2) and § 52k (3) of the Act and under § 41 (4) of the Act No. 6 / 1993 Coll., on the Czech National Bank, as amended by Act No. 57 / 2006 Coll.:
Subject matter
This decree sets out the content, form, time and manner of providing information to the Czech National Bank.
Reporting entity
The reporting entity shall be:
(a) a payment institution which is a financial institution under the Bank1 Act;
(b) an electronic money institution which is a financial institution under the law governing the activities of banks;
(c) a payment institution which is not a financial institution under the law governing the activities of banks;
(d) an electronic money institution which is not a financial institution under the law governing the activities of banks;
(e) foreign payment institutions and foreign electronic money institutions from a Member State (2) for an activity carried out on the territory of the Czech Republic by means of a branch, where they belong to the financial institutions sector, under the directly applicable European Union law governing the European system of national and regional accounts in the Community (3);
(f) a small-scale payment service provider; and
(g) the issuer of small-scale electronic money.
Definition of terms
For the purposes of this decree:
(a) a statement of a structured set of data having material and formal links;
(b) the contact person of the person who presents the statements to the Czech National Bank on behalf of the reporting entity; and
(c) the security mark shall be electronically affixed to the data message and shall comply with the following requirements:
1. are clearly linked to the designating person and allow its identification by means of a certificate issued by the Czech National Bank;
2. have been created and connected to the data message by means of means for the creation of security marks that the designating person can keep under his sole control; and
3. are connected to the data message to which they relate in such a way that any subsequent change of data can be identified.
Statements presented
(1) The reporting entity shall draw up and submit the following statements in accordance with Article 2 (a) and (b):
(a) PLT (ČNB) 10-04 "Quarterly balance sheet of the financial payment institution / financial institution of electronic money,"
(b) PLT (ČNB) 20-04 "Quarterly profit and loss account of the financial payment institution / financial institution of electronic money,"
(c) PLT (ČNB) 30-04 "Capital statement of the payment institution / electronic money institution";
(d) PLT (CNB) 40-04 "Reporting on permissible assets and volume of payment transactions and electronic money issued"; and
(e) PLT (ČNB) 50-04 "Reporting on the organisational structure of the payment institution / electronic money institution."
(2) The reporting entity shall draw up and submit the following statements in accordance with Article 2 (c) and (d):
(a) PLT (ČNB) 15-04 "Quarterly balance sheet of the non-financial payment institution / non-financial institutions of electronic money,"
(b) PLT (CNB) 25-04 "Quarterly profit and loss account of a non-financial payment institution / non-financial electronic money institution,"
(c) PLT (ČNB) 30-04 "Capital statement of the payment institution / electronic money institution";
(d) PLT (CNB) 40-04 "Reporting on permissible assets and volume of payment transactions and electronic money issued"; and
(e) PLT (ČNB) 50-04 "Reporting on the organisational structure of the payment institution / electronic money institution."
(3) The reporting entity shall draw up and submit a statement of PLT (CNB) of 70-04 "Reporting on the volume of payment transactions and electronic money issued."
(4) The reporting entity pursuant to § 2 (f) and (g) shall compile and submit a statement of PLT (CNB) 40-04 "Reporting on permissible assets and volume of payment transactions and electronic money issued."
(5) Where the reporting entity provides the Czech National Bank with the information referred to in paragraph 1 (a), (b) and (e) to a similar extent under the legislation governing the submission of statements and other information of the Czech National Bank4), it shall compile and submit the following statements:
(a) PLT (ČNB) 30-04 "Capital statement of the payment institution / electronic money institution";
(b) PLT (ČNB) 40-04 "Reporting on permissible assets and volume of payment transactions and electronic money issued"; and
(c) PLT (ČNB) 19-04 "Selected data from accounting statements."
Common provisions for reporting
(1) The essential characteristics and content of the statements referred to in Article 4 are set out in Annex 1 to this Decree.
(2) The reports referred to in Article 4 shall be drawn up by the reporting entity on the last day of the calendar quarter and submitted within 30 calendar days after the end of the first, second and third calendar quarters and by 10 February of the following year after the end of the fourth calendar quarters.
(3) The reporting body shall act mutatis mutandis in accordance with the laws governing the keeping of accountancy and the drawing up of accounts (5) or international accounting standards governed by European Unionlaw (6).
(4) The reporting entity shall, if required, convert data expressed in foreign currency into data expressed in Czech currency at the foreign exchange market rate declared by the Czech National Bank and in force on the date of drawing up the statement. Currency that is not included in the foreign exchange market rates declared by the Czech National Bank shall be recalculated by the official central rate of the central bank of the country concerned, or by the current exchange rate of the interbank market to the US dollar or the single currency of the euro. In the case of data in the PLT reporting (CNB) 30-04, the reporting entity may use the rates declared by the European Central Bank; In doing so, it follows legislation governing the rules governing the prudent business of banks, savings and credit cooperatives and securities dealers (7).
(5) The reporting entity shall measure the assets and liabilities as at the date of drawing up the statement.
Submission of further information to the lists or registers of reporting entities
(1) Where a reporting entity issues electronic money or provides payment services via a branch (8) or provides payment services via a sales agent, it shall submit the information necessary for the entry of branches and sales agents in the lists or registers of reporting entities to the Czech National Bank in electronic form with a guaranteed electronic signature (9) based on a qualified certificate issued by an accredited certification service provider in the form of a data message. The Czech National Bank publishes the structure and manner of drawing up the data report in a way that allows remote access.
(2) The content of the information submitted to the Czech National Bank for entry in the lists or registers referred to in paragraph 1 is set out in Annex 2 to this Order.
(3) The Czech National Bank shall be informed of the facts referred to in paragraph 1 by the reporting entity without delay after the occurrence, disappearance or change of the fact recorded in the lists or registers of the reporting entities has occurred.
(4) The information referred to in paragraph 3 shall be submitted together with a notification on the issue or distribution of electronic money or the provision of payment services through a commercial agent under a specific legislation governing the exercise of the activities of payment institutions, electronic money institutions, small-scale payment service providers and small-scale electronic money publishers (10).
Method and form of reporting
(1) The reporting entity sends the Czech National Bank the reports according to § 4 in electronic form by means of the data message and in the structure and form of the data files available through
(a) the programme applications of the Czech National Bank for the collection of data from non-bank entities (SDNS), which is available in a way that allows remote access;
(b) own programme applications of the reporting entity allowing the electronic exchange of information (EDI / EDIFACT); or
(c) own programme applications of the reporting entity using the Czech National Bank's data collection web service (SDNS- WS) to transmit the statement.
(2) Data messages sent through the applications referred to in paragraph 1 (a) and (c) shall be provided by the reporting entity with a guaranteed electronic signature based on a qualified certificate issued by an accredited certification service provider.
(3) Data messages sent through the application referred to in paragraph 1 (b) shall be labelled by the reporting entity.
Corrections and changes in accounts
(1) If an error or change in the statement's data is detected after the submission of the reports to the Czech National Bank, the reporting entity shall submit the corrected data to the Czech National Bank again without undue delay. If the correction affects data in other statements or statements for further periods of time, the reporting entity shall also correct all such subsequent statements.
(2) If, in the statement drawn up on the last day of the calendar year, the reported data is changed on the basis of the audit's verification of the financial statements, the reporting entity shall submit the report again with the corrected data, no later than 15 days after the audit's verification of the financial statements. If the correction affects data in another statement or statement for other periods of time, the reporting entity shall also correct all such subsequent statements.
(3) The revised reports shall be submitted by the reporting entity to the Czech National Bank within the time limits referred to in paragraphs 1 and 2 in accordance with the procedure laid down in Section 7, together with information on the content and the reason for the correction.
Provision of organisational assumptions for reporting
(1) The reporting entity compiling and submitting the reports to the Czech National Bank using the application referred to in § 7 (1) (a) or (c) shall communicate to the Czech National Bank:
(a) the names and surnames of the contact persons;
(b) the address of the workplace, telephone number and e-mail address of the contact persons; and
(c) the number of the qualified certificate, including the name and identification number of the person of the certification service provider who issued it.
(2) The reporting entity shall inform the Czech National Bank without undue delay of changes to the data referred to in paragraph 1.
Repeal
Decree No. 375 / 2009 Coll., on the submission of information by payment institutions, small-scale payment service providers and electronic money institutions of the Czech National Bank, is repealed.
Efficacy
This decree shall take effect on the day of its publication.
Governor:
Ing. Singer, Ph.D., v. r.
Příloha č. 1
Annex No. 1 to Decree No. 142 / 2011 Coll.
Basic characteristics and content of the statements submitted by payment and electronic money institutions to the Czech National Bank
Statement: PLT (ČNB) 10 - 04
Name: Quarterly balance sheet of the financial payment institution / financial institutions of electronic money
Content:
The statement contains the structure of assets and liabilities according to Annex 1 to Decree No. 501 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are banks and other financial institutions, as amended. No detailed structure is required for participating items, tangible and intangible assets, reserves and valuation differences. The data are reported collectively for all activities and separately for the provision of payment services, which are, for the payment institution, the activities referred to in Section 8 of Act No 284 / 2009 Coll., on payment transactions, as amended ("the Act '), and for the electronic money institution, the activities referred to in Section 46 (2) (c), and in Sections 46 (2) (d) and (e) of the Act, if they are related to the activities referred to in Section 46 (2) (a) and (b) of the Act, and separately the activities referred to in Section 46 (2) (a) and (b) of the Act. Assets are reported at the last day of the reference period at the book value of the uncompensated and offset adjustments and adjustments, and the adjustments and adjustments are also shown separately.
Statement: PLT (ČNB) 15 - 04
Name: Quarterly balance sheet of non-financial payment institution / non-financial institutions of electronic money
Content:
The statement contains the structure of assets and liabilities according to Annex 1 to Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entrepreneurs accounting in the dual accounting system, as amended. It contains basic items at the level of large letters and Roman numerals. Items of short-term financial assets, equity funds, reserves, previous years' profit or loss and bank loans and assistance are further broken down in accordance with the abovementioned Decree. The data are reported cumulatively for all activities and separately for the provision of payment services, which for a payment institution are the activities referred to in Section 8 of the Act and for an electronic money institution the activities referred to in Section 46 (2) (c), and also in Sections 46 (2) (d) and (e) of the Act, if not related to the activities referred to in Section 46 (2) (d) and (e) of the Act, if related to the activities referred to in Section 46 (2) (a) and (b) of the Act. Assets are reported at the last day of the reference period at the book value of the uncompensated and offset adjustments and adjustments, and the adjustments and adjustments are also shown separately.
Statement: PLT (ČNB) 20 - 04
Name: Quarterly profit and loss account of the financial payment institution / financial institution of electronic money
Content:
The statement contains an overview of the proceeds, costs, gains and losses and accounting gains or losses as set out in Annex 2 to Decree No 501 / 2002 Coll. No detailed structure is required for items of income on shares and shares and staff costs. The data are reported cumulatively for all activities and separately for the provision of payment services, which for a payment institution are the activities referred to in Section 8 of the Act and for an electronic money institution the activities referred to in Section 46 (2) (c), and also in Sections 46 (2) (d) and (e) of the Act, if not related to the activities referred to in Section 46 (2) (d) and (e) of the Act, if related to the activities referred to in Section 46 (2) (a) and (b) of the Act. Data shall be reported from the beginning of the year to the end of the reference period.
Statement: PLT (ČNB) 25 - 04
Name: Quarterly statement of profit and loss of non-financial payment institution / non-financial institution of electronic money
Content:
The statement contains an overview of the proceeds, costs, profits and losses and the accounting profit or loss as set out in Annex 2 to Decree No 500 / 2002 Coll. The statement contains basic items at the level of large letters and Roman numerals. The item of income on long-term financial assets is further broken down in accordance with the abovementioned Decree. The data are reported cumulatively for all activities and separately for the provision of payment services, which for a payment institution are the activities referred to in Section 8 of the Act and for an electronic money institution the activities referred to in Section 46 (2) (c), and also in Sections 46 (2) (d) and (e) of the Act, if not related to the activities referred to in Section 46 (2) (d) and (e) of the Act, if related to the activities referred to in Section 46 (2) (a) and (b) of the Act. Data shall be monitored from the beginning of the year to the end of the reference period.
Statement: PLT (ČNB) 30 - 04
Name: Capital statement of the payment institution / electronic money institution
Content:
The report contains information following Decree No. 141 / 2011 Coll., on the performance of the activities of payment institutions, electronic money institutions, small-scale payment service providers and small-scale electronic money publishers. In the capital section, its individual components are monitored under Title II of Part Three of Decree No 141 / 2011 Coll. on the last day of the reference period. It also contains information on how to calculate capital requirements according to the various approaches mentioned in Decree No 141 / 2011 Coll. and the surplus or lack of capital. The data reported here represent the state at the last day of the reporting period or data for the previous period known at the last day of the reporting period.
The parts relating to own funds shall be completed by all reporting entities in a uniform manner, from the parts relating to the calculation of own funds requirements for payment activities, only the part corresponding to the approach under Decree No. 141 / 2011 Coll., which the reporting entity is entitled to use. Where an electronic money institution also provides non-e-money-related payment services, it shall separately complete the part of the corresponding access for payment services that it is entitled to use and the part concerning the capital requirement for electronic money in circulation.
Statement: PLT (ČNB) 40-04
Name: Reporting of permissible assets and volume of payment transactions and electronic money issued
Content:
The report shall include the structure of the funds of a payment institution, an electronic money institution, a small-scale payment service provider and a small-scale electronic money issuer which have been entrusted to them for the purpose of carrying out a payment transaction or a small-scale electronic money institution or issuers corresponding to financial obligations arising from electronic money issued that can only be invested in liquid low-risk assets. The items of cash, bank accounts, bonds broken down in accordance with Table 2 of Annex 20 to Decree No 123 / 2007 Coll., on the rules of prudent business of banks, savings and credit cooperatives and securities dealers, as amended, and collective investment securities, shall be reported separately. The data shall be reported on the last day of the reference period. Furthermore, payment institutions, electronic money institutions, small-scale payment service providers and small-scale electronic money issuers shall report the volume of payment transactions carried out in each month of the reference period and electronic money institutions and small-scale electronic money issuers for the volume of electronic money issued and for the average of electronic money in circulation for each month of the reference quarter.
Statement: PLT (ČNB) 50-04
Name: Reporting on the organisational structure of the payment institution / electronic money institution
Content:
The report shall contain data on the organisational structure, bodies, employees, shareholders, qualified interests and major assets of the payment institution or electronic money institution. The basic identification data on the reporting entity, the core capital data in a distinction between the Czech Republic, the Member States of the European Union and the European Economic Area and other States, the basic identification data, the employment functions and the entry into office of the members of the statutory body and the supervisory authority, the basic identification data, the employment functions, the main working areas and the entry into office of managers, the shareholder structure and the qualifying interests of the reporting entity and the qualifying participation of the reporting entity in other legal entities shall be provided.
Statement: PLT (ČNB) 19-04
Name: Selected items from accounting statements
Content:
The statement shall contain those items of the balance sheet and profit and loss account that may be used or related to the provision of payment services, the issuance of electronic money and compliance with the operating rules. The data shall be aggregated for all activities and separately for the provision of payment services, which are, for a payment institution, the activities referred to in Section 8 of the Act and, for an electronic money institution, the activities referred to in Section 46 (2) (c), and in Sections 46 (2) (d) and (e) of the Act, if they are not related to the activities referred to in Section 46 (2) (d) and (e) of the Act, if they relate to the activities referred to in Section 46 (2) (a) and (b) of the Act.
Statement: PLT (ČNB) 70-04
Name: Reporting on the volume of payment transactions and electronic money issued
Content:
The statement contains the total volume of payment transactions carried out during the reference period and the total volume of electronic money issued during the reference period for activities carried out in the Czech Republic.
Příloha č. 2
Annex No 2 to Decree No. 142 / 2011 Coll.
Content of the information submitted to the Czech National Bank for the registration of branches and sales agents in the lists or registers of reporting entities
The information required for the entry of branches and sales agents in the lists or registers of reporting entities shall include:
(a) the basic identification details of the represented person, i.e., in the case of a legal person, the identity number of the person, the company and the address of the registered office, or, in the case of a natural person, the name and, where applicable, the names, surnames, titles before and after the name, date of birth, address of residence,
(b) basic identification details of the branch or branches, i.e. their designation (serial number) and address,
(c) the basic identification details of the agent who is the natural person or agents who are the natural person, i.e. their serial number, their name or, where applicable, their names, surnames, titles before and after the name, date of birth, address of residence, the person's identification number if assigned to them;
(d) basic identification details of the agent, who is a legal person or agents who are legal persons, i.e. serial number, person identification number, business name and address of the registered office;
(e) details of the service scope provided;
(f) in the case of an individual commercial agent who is a legal person, the basic identification details of its managers, i.e. their serial number, name, surname, date of birth, address of residence,
(g) for each branch or agent, information on whether this is a new alert, a correction of an existing alert or a deletion of an alert;
(h) the contact details of the data reporting person.
1) Article 17a (2) of Act No. 21 / 1992 Coll., on Banks, as amended by Act No. 230 / 2009 Coll.
2) Paragraph 2 (2) (a) of Act No. 284 / 2009 Coll., on payment.
3) Annex A, Chapter 2. Institutional sectors Financial institutions (S.12) to Council Regulation (EC) No 2223 / 96 of 25 June 1996 on the European system of national and regional accounts in the Community.
4) § 4 of Decree No. 276 / 2010 Coll., on the submission of reports and other information by securities dealers to the Czech National Bank.
5) Act No. 563 / 1991 Coll., on Accounting, as amended. Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entrepreneurs accounting in the dual accounting system, as amended. Decree No. 501 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are banks and other financial institutions, as amended.
6) 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.
7) Section 53 of Decree No. 123 / 2007 Coll., on the rules of prudent business of banks, savings and credit cooperatives and securities dealers, as amended.
8) Paragraph 2 (2) (i) of Act No. 284 / 2009 Coll.
9) Paragraph 2 (b) of Act No. 227 / 2000 Coll., on Electronic Signature and on the Amendment of Certain Other Acts (Act on Electronic Signature), as amended by Act No. 440 / 2004 Coll.
10) Article 49 of Decree No. 141 / 2011 Coll., on the performance of the activities of payment institutions, electronic money institutions, small-scale payment service providers and small-scale electronic money publishers.
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Regulation Information
| Citation | Decree No. 142 / 2011 Coll., on the submission of information by payment institutions, electronic money institutions, small-scale payment service providers and small-scale electronic money publishers to the Czech National Bank |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.05.2011 |
|---|---|
| Effective from | 27.05.2011 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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