Decree No. 310 / 2014 Coll.
Decree amending Decree No. 426 / 2013 Coll., on the submission of statements by savings and credit cooperatives of the Czech National Bank
Valid
Order
Effective from 01.01.2015
Text versions:
01.01.2015
18.12.2014
310
DECLARATION
of 11 December 2014
amending Decree No. 426 / 2013 Coll., on the submission of statements by savings and credit cooperatives of the Czech National Bank
Czech National Bank provides pursuant to § 41 paragraph 3 of Act No. 6 / 1993 Coll., on the Czech National Bank, as amended by Act No. 227 / 2013 Coll.:
Decree No. 426 / 2013 Coll., on the submission of statements by savings and credit cooperatives of the Czech National Bank, is amended as follows:
1. in Article 3 (2) (b):
"(b) within 29 days of the end of the calendar month to which they relate, such statements:
1. DZ (ČNB) 41-12 "Report on the categorisation of claims of the cooperative reserve,"
2. FIS (CNB) 10-12 "Balance sheet and off balance sheet,"
3. FIS (CNB) 20-12 "Profit or loss account,"
4. FIS (CNB) 40-12 "Additional balance sheet information"; and
5. FIS (CNB) 50- 12 "Additional information on profit or loss account." '
2. Paragraph 4 (2) is deleted.
Paragraphs 3 to 5 shall be renumbered paragraphs 2 to 4.
3. Paragraph 4 (4) reads as follows:
"(4) The statement referred to in paragraph 3, drawn up for the fourth quarter, shall be submitted by 25 March of the following year. ';
4. In Article 6 (1), "to 3 'is replaced by" and 2';
5. Article 10 shall be deleted, including the title.
6. Annex 1 shall read as follows:
"Annex No 1 to Decree No 426 / 2013 Coll.
Content of statements submitted through data collection applications
1. FIS (CNB) 10-12 "Balance sheet and off balance sheet"
The statement shall contain information on the economic situation of the cooperative reserve, namely assets, liabilities and equity, in a basic breakdown derived from international accounting standards and provided and accepted by commitments and guarantees.
2. FIS (CNB) 20-12 "Profit or loss account"
The statement shall contain an overview of the revenue, costs and accounting profit or loss from the beginning of the year to the end of the reference period on the base breakdown derived from international accounting standards.
3. FIS (CNB) 40-12 "Additional information to the balance sheet"
The statement contains additional information to the balance sheet, i.e. breakdown of assets and liabilities by portfolio, type of assets or liabilities, sectors, purposes, valuation, depreciation and maturity. The status and movement of repair items is also monitored.
4. FIS (CNB) 50- 12 "Additional information on profit or loss account"
The report shall contain additional information on interest income and costs by product and sector from the beginning of the year to the end of the reference period.
5. DZ (ČNB) 26-12 "Monthly statement of selected commitments for calculation of PMR and insured deposits"
The report contains data for the calculation of the required minimum reserves for ČNB's needs and cooperative advances in aggregate terms for all currencies, broken down by original maturity of liabilities and by basic sectoral breakdown of creditors and by the amount of insured claims on customer deposits under the Act governing the activities of savings and credit cooperatives.
6. DZ (ČNB) 41-12 "Report on the categorisation of claims of the cooperative reserve"
The statement shall contain basic data on the categorisation of claims under the prudential legislation. Claims arising from financial activities shall be reported according to the default of the debtor and in terms of impairment. All information shall be monitored separately for credit institutions (without central banks) and for persons other than credit institutions (including general government).
7. DZ (ČNB) 43-04 "Report on the concentration of loans and deposits of the cooperative reserve"
The statement shall contain data on the aggregate amount of claims before impairment and liabilities for 15 credit institutions and 15 persons other than credit institutions (government and other clients) with the highest amount of claims or liabilities.
8. DZ (ČNB) 50-04 "Report on the organizational structure of the cooperative reserve"
The report shall include basic identification and classification data on the cooperative advance, the number of its staff and organisational components, the basic identification data on the branch abroad, the identification and classification data on the members of the management bodies, the contact persons, the members base, an overview of all members of the cooperative reserve, the share of which exceeds 5% of the members' capital of the cooperative advance, the information on the qualified contributions to the cooperative advance and the membership of the representatives of the cooperative advance office in other legal persons.
9. DZ (ČNB) 80-01 "Report on the structure of the consolidation unit"
The report shall contain basic information on the consolidation unit and the persons included in it, including basic identification data, core capital, basic identification and classification data on the members of the management bodies, qualified interests and methods of consolidation for prudential requirements.
10. DZ (ČNB) 60-01 "Annual statement of the cooperative reserve on the number of processed banknotes and coins"
The statement shall contain information on the number of processed domestic banknotes and coins, with the exception of domestic banknotes and coins processed in bulkheads, broken down by method of processing domestic banknotes and coins processed in machine or hand. It also contains information on the number of unprocessed domestic banknotes and coins transferred to processors of domestic banknotes and coins, another credit institution performing cash operations or the Czech National Bank, as well as the number of domestic banknotes and coins put back into circulation by non-anonymous devices, broken down by way of processing domestic banknotes and coins returned to processed non-anonymous devices, the reporting entity, the Czech National Bank, the processor of domestic banknotes and coins or any other credit institution. '
Efficacy
This Decree shall enter into force on 1 January 2015.
Governor:
Ing. Singer, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 310 / 2014 Coll., amending Decree No. 426 / 2013 Coll., on the submission of statements by savings and credit cooperatives of the Czech National Bank |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.12.2014 |
|---|---|
| Effective from | 01.01.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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