Decree No. 314 / 2013 Coll.
Decree on the submission of statements to the Czech National Bank by persons belonging to the financial institutions sector
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Order
Effective from 01.01.2014
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314
DECLARATION
of 17 September 2013
on the submission of statements to the Czech National Bank by persons belonging to the financial institutions sector
The Czech National Bank provides pursuant to § 41 paragraph 3 and § 43 paragraph a) of Act No. 6 / 1993 Coll., on the Czech National Bank, as amended by Act No. 227 / 2013 Coll.:
Subject matter
This decree regulates the content, form, time and manner of compilation and reporting to the Czech National Bank by persons belonging to the financial institutions sector pursuant to the directly applicable regulation of the European Union governing the national and regional accounts system in the European Unii2) and is not a bank or branch of a foreign bank (the reporting agent) and sets out the scope of reporting for a particular type of data in terms of statistical significance.
Definition of terms
For the purposes of this decree:
(a) by an MMF, a collective investment fund pursuant to a directly applicable European Union regulation adjusting the balance sheet items of credit institutions and the MFI sector (3);
(b) a fund of a pension company a participating or transformed fund whose assets are managed by a pension company;
(c) the security and the book-entry security;
(d) the structured data set generated by the reporting entity,
(e) a data set of the electronic data collection of the statement with predefined data structures that are methodologically described, processed and transmitted as a whole by the information system.
Heading of reporting agents
The statements shall be compiled and submitted by the following reporting agents:
(a) the operator:
1. an investment company;
2. another person who manages an investment fund;
(b) a self-governing investment fund;
(c) a financial institution incorporated in a commercial register with an object of activity which primarily falls within the other financial intermediation according to the classification of economic activities (CZ-NACE 64.9) and which, as part of its business, provides loans or loans as being essential or essential, or concludes contracts of a similar nature, such as financial leasing, factoring, consumer credit, financing of repayments, including by a foreign person with a similar activity, which is carried out in the territory of the Czech Republic through a branch (hereinafter referred to as "asset finance intermediary"),
(d) a domestic insurance undertaking, a domestic reinsurance undertaking and a branch of an insurance or reinsurance undertaking from another Member State or from a third State operating an insurance or reinsurance business in the Czech Republic (hereinafter referred to as an insurance undertaking);
(e) a pension company;
(f) an FVC pursuant to a directly applicable European Union regulation governing the statistics on the assets and liabilities of FVCs involved in securitisation transactions (4) or a person who, under this directly applicable European Union regulation, is responsible for the submission of FVCs' reports on securitisation transactions (5) (hereinafter referred to as FVCs).
Investment fund statements
(1) The manager shall compile and submit to the Czech National Bank within 25 days of the end of the calendar month in which the event occurred the IF (CNB) report 10-97 "Classification data on the Investment Fund."
(2) The manager shall, on the last day of each calendar month, draw up a report individually for each investment fund managed by it.
(a) FKI (CNB) 1-12 "Monthly balance sheet of assets and liabilities of the IF,"
(b) FKI (CNB) 3-12 "Monthly summary of securities held and equity held and issued by the IF,"
(c) FKI (ČNB) 4-12 "Monthly statement of changes in the valuation of the investment fund"; and
(d) IF (ČNB) 10-12 "Monthly statement of income of the IF and dividends paid."
(3) The report referred to in paragraph 2 shall be submitted by the manager to the Czech National Bank within 25 days of the following month, except for the statement drawn up for the MMF, which the manager shall submit to the Czech National Bank every 15 days of the following month.
(4) On the last day of each calendar month, the manager of the qualifying investor fund shall compile and submit to the Czech National Bank an FKI (CNB) statement (FKI) (5-12) "A monthly statement of the qualifying investor fund of the volume of issued and purchased units / investment shares" within 30 days of the following month.
(5) At the end of each calendar year, the manager shall compile and submit to the Czech National Bank, by 30 April of the following calendar year, an IF (CNB) report 20-01 "Annual statement on the remuneration of the Investment Fund."
(6) The statements referred to in paragraph 1, paragraph 2 (d) and paragraph 5 are not submitted by the manager for an MMF.
(7) The manager of an investment fund which creates sub-funds shall draw up and submit the statements referred to in paragraphs 1 to 5 individually for each of those sub-funds.
(8) The Self-governing Investment Fund shall compile and submit to the Czech National Bank the statements referred to in paragraphs 1 to 5. Where a self-governing investment fund creates sub-funds, it shall draw up and submit the statements referred to in paragraphs 1 to 5 individually for each of those sub-funds.
(9) The content of the statements referred to in paragraphs 1, 2, 4 and 5 is set out in Annex 1 to this Decree.
Reporting by the asset financing intermediary
(1) At the end of each calendar quarter, the asset financing intermediary shall draw up and submit to the Czech National Bank a statement of OFZ (ČNB) 3- 04 "Quarterly balance of assets and liabilities of the asset financing intermediary" within 20 days of the second month following the end of the quarter.
(2) An intermediary for the financing of assets which, in the balance sheet of assets and liabilities, shows items in relation to abroad,
(a) on the last day of each calendar month, compile and submit to the Czech National Bank a statement PB (CNB) 61-12 "Monthly statement of loans and deposits in relation to abroad," each within 25 days of the following month,
b) by the end of each calendar quarter, the Czech National Bank shall draw up and submit to the Czech National Bank a report of PB (ČNB) 62-04 "Quarterly statement - the repayment calendar of long-term financial credits received from abroad" within 30 days of the end of the quarter,
c) by the end of each calendar year, the Czech National Bank shall draw up and submit to the Czech National Bank a statement PB (ČNB) 63-01 "Annual report on foreign direct investment" within 30 days of the end of the year.
(3) The content of the statements referred to in paragraphs 1 and 2 is set out in Annex 2 to this order.
Report of the insurance undertaking
(1) On the last day of each calendar quarter, the insurance company shall draw up and submit to the Czech National Bank, within 30 days of the end of the reference quarter, a statement of POJ (ČNB) 11-04 "Quarterly balance sheet of insurance assets and liabilities."
(2) The content of the statement referred to in paragraph 1 is set out in Annex 3 to this Order.
Reporting of the pension company
(1) On the last day of each calendar quarter, the pension company shall compile and submit a statement to the Czech National Bank within 30 days of the end of the reference quarter
(a) PEF (ČNB) 12-04 "Quarterly balance sheet of the assets and liabilities of the pension company / pension company fund", separately for the pension company and for each individual pension company fund,
(b) PEF (ČNB) 13-04 "Quarterly overview of loans of the pension company fund" for each individual pension company fund; and
c) PEF (ČNB) 14-04 "Quarterly overview of pension entitlements of the pension company fund" for each individual pension company fund.
(2) At the end of each calendar year, the pension company shall compile and submit to the Czech National Bank, for the pension company, a statement of PEF (ČNB) 15-01 "Annual additional information on participants in pension company funds" by 30 January of the following calendar year.
(3) The content of the statements referred to in paragraphs 1 and 2 is set out in Annex 4 to this order.
FVCs
(1) The FVC compiles a statement at the end of each calendar quarter
(a) OFZ (ČNB) 90-04 "Quarterly balance sheet of the FVCs' assets and liabilities,
(b) OFZ (ČNB) 91-04 "Quarterly summary of the securities held by the FVC,"
(c) OFZ (ČNB) 20-04 "Quarterly statement of financial transactions of the FVCs."
(2) The reports referred to in paragraph 1 shall be submitted by the FVC to the Czech National Bank within 25 days of the end of the quarter.
(3) The content of the statements referred to in paragraph 1 is set out in Annex 5 to this Order.
Statistical aspect
(1) Upon receipt of information on statistical significance, the reporting agent shall submit to the Czech National Bank once a year only the value of the total assets reported according to the status as at 31 December by delivery in paper or electronic form by 20 February of the following calendar year.
(2) If a statistically significant change in the volume of the assets reported subsequently occurs, the Czech National Bank will inform the reporting agent that it will no longer present the value of the total assets referred to in paragraph 1 and that the reporting agent shall compile and submit a statement in accordance with this Decree.
(3) For the purposes of this decree, statistical significance is determined by the share of the reporting agent's assets in the total amount of the assets of all reporting agents within the reporting group.
Method of compiling statements
(1) The reporting person creates from the data of his information system a data file with data values, which is transmitted as part of the data report to the Czech National Bank.
(2) The reporting person shall use the data from his or her own accounts and other supporting documents in force on the date on which the statement is drawn up and shall follow the rules for drawing up the accounts (6).
(3) For the valuation of the reported data, the methods laid down by the law governing accounting management are used (7).
(4) To convert foreign exchange data into data reported in Czech currency, the reporting person shall use the foreign exchange market rate declared by the Czech National Bank for the date of compilation of the statement. The foreign exchange market rate declared for the date on which the transaction was executed or the date on which the transaction was charged or the average foreign exchange market rate for the reporting period shall be used when the transaction is concerned. For the conversion of foreign currency data for which the Czech National Bank does not declare the foreign exchange market rate, the reporting agent shall follow the rules for drawing up the accounts.
In reporting claims and liabilities to MFIs 8) resident 9)
(a) the Czech Republic, uses the reporting agent for their identification and classification "List of MFIs in the Czech Republic" issued and updated by the Czech National Bank, which publishes it in a way that allows remote access,
(b) Member States of the European Union, with the exception of the Czech Republic, shall use the reporting agent for their identification and classification "List of MFIs and institutions subject to minimum reserves" issued and updated by the European Central Bank, which shall publish it in a manner that allows remote access.
Reporting
(1) The reporting person submits to the Czech National Bank reports in electronic form as data messages in the format and structure of data files.
(2) The data messages referred to in paragraph 1 are transmitted by means enabling remote access via the Internet application or user interface of the Czech National Bank collection system.
(3) The data report referred to in paragraph 1 shall be signed by the reporting person by a recognised electronic signature of the contact person.
(4) The reporting person shall communicate to the Czech National Bank the names, workplace address, telephone number and e-mail address of the contact persons. The reporting agent shall inform the Czech National Bank without undue delay of changes to this data.
(1) If the Czech National Bank so requests, the reporting agent shall correct incorrect or incomplete statements, submit the corrected statements to the Czech National Bank within the prescribed time limit in the manner set out in Section 13 and provide the requested explanation if necessary.
(2) If the reporting person finds that the data of the previously submitted statement are incorrect, he shall correct the data of that statement and, if necessary, the data of the reports related and shall immediately inform the Czech National Bank of the implementation, extent and content of the corrections.
(1) If, on the basis of a verification of the accounts by the auditor, changes are made to the reported data in the statements drawn up on 31 December and submitted to the Czech National Bank under this decree, the reporting agent shall re-compile and submit those statements with revised values within 15 days of the corresponding changes in the accounts. The re-submission of statements drawn up on 31 December shall be made by the reporting agent in the form of a specific additional audit correction.
(2) Where additional statements are also affected by the adjustment of the data referred to in paragraph 1, the reporting agent shall draw them up and submit them again. The re-submission of the modified statements shall be carried out by the reporting agent in the form of a routine correction within 30 days of the submission of the modified statements drawn up on 31 December.
Transitional and final provisions
Transitional provision
For the obligation to draw up and submit statements relating to the period until 31 December 2013, Decree No. 307 / 2004 Coll., on the submission of information and supporting documents to the Czech National Bank by persons belonging to the financial institutions sector, as effective before the date of entry into force of this decree, shall apply.
Repeal
The following shall be deleted:
1. Decree No. 307 / 2004 Coll., on the submission of information and material to the Czech National Bank by persons belonging to the financial institutions sector.
2. Decree No. 34 / 2006 Coll., amending Decree No. 307 / 2004 Coll., on the submission of information and documents to the Czech National Bank by persons belonging to the financial institutions sector.
3. Decree No. 385 / 2008 Coll., amending Decree No. 307 / 2004 Coll., on the submission of information and supporting documents to the Czech National Bank by persons belonging to the financial institutions sector, as amended by Decree No. 34 / 2006 Coll.
4. Decree No. 225 / 2010 Coll., amending Decree No. 307 / 2004 Coll., on the submission of information and supporting documents to the Czech National Bank by persons belonging to the financial institutions sector, as amended.
5. Decree No. 291 / 2011 Coll., amending Decree No. 307 / 2004 Coll., on the submission of information and material to the Czech National Bank by persons belonging to the financial institutions sector, as amended.
6. Decree No. 413 / 2012 Coll., amending Decree No. 307 / 2004 Coll., on the submission of information and documents to the Czech National Bank by persons belonging to the financial institutions sector, as amended.
Efficacy
This Decree shall take effect on 1 January 2014.
Transitional provisions introduced by Decree No 389 / 2024 Coll.
1. The statement provided for in Article 4 (1) of Decree No 314 / 2013 Coll., as effective from the date of entry into force of the Decree, does not form and does not submit, if the operative event was brought before 30 November 2025.
2. The statement provided for in Article 4 (2) (d) of Decree No 314 / 2013 Coll., as effective from the date of entry into force of the Order, does not form and does not be submitted for the months July to November 2025.
Governor:
Ing. Singer, Ph.D., v. r.
Příloha č. 1
Annex No 1 to Decree No 314 / 2013 Coll.
Contents of IF returns
I. FKI (ČNB) 1-12 "Monthly balance of assets and liabilities of the IF"
The statement shall contain statistically broken down balance sheet data and selected additional data for each individual IF or sub-fund.
Part 1: Assets
It includes total assets and their statistically breakdown components - transferable and other deposits held, loans and similar claims, held securities, fixed assets, financial derivatives, other assets and their components.
Part 2: Liabilities
It includes total liabilities and their statistically breakdown components - loans received, participating securities issued by the Fund, financial derivatives, other liabilities and their components.
Part 3: Additional data
Additional information on the volume of securities borrowed.
Those components of assets and liabilities shall be broken down according to their economic nature by country, maturity and institutional sectors and sub-sectors established by the European System of National and Regional Accounts in the European Union2 (hereinafter referred to as "ESA 2010 ') divided into residents and non-residents.
II. FKI (ČNB) 3-12 "Monthly overview of securities held and equity and issued securities of the IF"
The statement shall include the identification of the securities held and the holdings and securities issued and their essential characteristics on an individual basis.
It shall contain an overview of the securities held with an international ISIN identifier, indicating their essential characteristics (code and name of the security, number of units and total fair value) and securities and equity interests without ISIN, indicating their essential characteristics (code, type of code, name and type of security or equity, currency, date of issue and maturity, institutional sector and sub-sector of the issuer established by ESA 2010, country of residence of the issuer, unit price or percentage of nominal value, number of units or denomination, total fair value, accrued accessories).
Part 2: Liabilities
It contains an overview of the participating securities issued by the Fund, indicating their essential characteristics (security code, number of units and total current value) broken down by country of residence of the holder, institutional sectors and sub-sectors established by ESA 2010.
III. FKI (ČNB) 4-12 "Monthly statement of changes in the valuation of the investment fund"
The statement shall contain data on changes in the valuation of selected balance sheet items, in particular financial derivatives, as a result of price movements and exchange rates.
The required asset and liability components need not be reported, in agreement with the Czech National Bank, if the assets and liabilities held by the FKI (CNB) template 1-12 "Monthly balance sheet of the assets and liabilities of the IF 'represent less than 5% of the total current value of the fund issued by the participating securities.
IV. FKI (CNB) 5-12 "Monthly statement of the qualifying investor fund of the volume of issued and purchased units / investment shares"
The statement shall contain details of the volume of shares issued and repurchased by the Fund for that month.
V. IF (ČNB) 10-97 "Classification data on investment fund"
The statement shall contain the classification data of the Fund. It contains data on the method of distribution of profits, investment policy, portfolio management, geographical focus of investments, investment base, identification of the stock exchange of traded funds and private equity funds and frequency of purchases of issued units / shares. In addition, for an investment bond fund, the statement includes a classification called the corporate / government bond fund according to the prevailing sectoral representation of bonds in the investment portfolio. For an investment real estate fund, the statement also contains a specification of the focus of investments according to the prevailing type of real estate in the investment portfolio in the classification of the type of real estate fund.
VI. IF (CNB) 10-12 "Monthly statement of income and dividends paid"
The statement shall contain data on the income of the IF and dividends paid by class of securities issued by the IF.
VII. IF (ČNB) 20-01 "Annual statement of remuneration to the Investment Fund"
The statement shall contain details of the remuneration paid to the IF by the shareholders or shareholders.
Příloha č. 2
Annex No 2 to Decree No 314 / 2013 Coll.
Content of the statements of the intermediary of the financing of assets
I. OFZ (ČNB) 3-04 "Quarterly balance of assets and liabilities of the intermediary of the financing of assets"
The report shall contain statistically broken down balance sheet data for asset financing intermediaries.
Part 1: Assets
It includes total assets and their statistically broken-down components - cash, deposits deposited, loans and similar claims, securities and shares held by intermediaries, financial derivatives, non-financial assets, other assets and their components.
Part 2: Liabilities
It includes total liabilities and their statistically broken down components - loans received, debt securities issued, capital and reserves (issued shares, other capital and reserves), financial derivatives, other liabilities and their components.
Those components of assets and liabilities are broken down according to their economic nature by country, by maturity, by type of deposits deposited, by type of loans granted, by type of securities and by institutional and sub-sector sectors defined by ESA 2010, by division into residents and non-residents.
II. PB (CNB) 61-12 "Monthly statement of loans and deposits in relation to abroad"
The statement shall contain statistically broken-down balance sheet data on transactions and positions relating to assets or liabilities in relation to abroad as asset financing intermediaries.
Part 1: Assets
It contains data on financial loans granted abroad and deposits in accounts abroad and their statistically broken down components.
Part 2: Liabilities
It contains data on financial credits received from abroad and their statistically broken down components.
Those components of assets and liabilities shall be broken down according to their economic nature by maturity, by type and country of residence of the foreign entity, and by types of values monitored (stocks, transactions, interest, valuation changes and other non-transaction changes).
III. PB (CNB) 62-04 "Quarterly statement - repayment calendar of long-term financial credits received from abroad"
The report shall contain data on expected future instalments of long-term financial credits received from abroad. The reporting of future repayments of financial credits shall include principal repayments and interest repayments broken down by type and country of residence of the foreign entity.
IV. PB (ČNB) 63-01 "Annual Report on Foreign Direct Investment"
The statement shall contain statistically broken-down balance sheet data and additional data on transactions and positions relating to assets or liabilities in relation to abroad as asset financing intermediaries.
Part 1: Assets
It contains basic data on a company abroad in which the reporting entity has an equity interest - core capital (resident's share), following claims on equity funds, profit-making funds, profit-making results and statistically broken down components thereof.
Part 2: Liabilities
It contains basic data on the reporting agent in which the foreign company has a holding - core capital (non-resident), equity funds, profit-making funds, profit-making income and its statistically broken-down components.
Part 3: Additional data
It contains data on a company abroad that controls the reporting entity directly or indirectly (top investor), dividends or profit shares and its statistically broken-down components.
Those components of assets and liabilities and additional data are broken down according to their economic nature according to the country of residence of the foreign entity, the classification of the economic activity and the direction of the investment (investment in the domestic region, investments abroad).
Příloha č. 3
Annex No. 3 to Decree No 314 / 2013 Coll.
Content of the insurance undertaking's statement
POJ (ČNB) 11-04 "Quarterly balance sheet of insurance insurance assets and liabilities"
The report shall contain statistically broken down balance sheet data for the insurance undertaking.
Part 1: Assets
It includes total assets and their statistically broken-down components - treasury, deposits held, held securities other than holdings, financial derivatives, loans and similar claims, held shares outside investment funds' holdings, quoted and unquoted, held interests in investment funds, held other holdings, claims on reinsurance, share of reinsurers in technical provisions, claims of the Czech Insurance Office as a result of a deficit on legal insurance of vehicle liability, claims on business and advances, other financial claims, other assets.
Part 2: Liabilities
It includes total liabilities and their statistically broken-down components - securities issued other than holdings, financial derivatives, loans accepted, capital broken down into capital and other capital, life insurance technical provisions, non-life insurance technical provisions, provisions for the application of standardised guarantees, business liabilities and advances accepted, other financial liabilities, other liabilities.
Part 3: Additional data
It contains additional indicators relating to statutory insurance of the employer's liability for accidents at work or occupational disease.
These components of assets and liabilities are broken down according to their economic nature by country, by maturity, by type of deposits deposited, by institutional sector and sub-sector set by ESA 2010, by division into residents and non-residents, and by type of values monitored (stocks, balance, valuation changes and other non-transaction changes).
Příloha č. 4
Annex No 4 to Decree No 314 / 2013 Coll.
Content of pension company reports
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Regulation Information
| Citation | Decree No. 314 / 2013 Coll., on submitting statements to the Czech National Bank by persons belonging to the financial institutions sector |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.10.2013 |
|---|---|
| Effective from | 01.01.2014 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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