Decree No. 375 / 2009 Coll.
Order on the submission of information by payment institutions, small-scale payment service providers and electronic money institutions of the Czech National Bank
Valid
Order
Effective from 04.11.2009
Text versions:
04.11.2009
375
DECLARATION
of 23 October 2009
on the submission of information by payment institutions, small-scale payment service providers and electronic money institutions to the Czech National Bank
The Czech National Bank provides pursuant to Section 142 of Act No. 284 / 2009 Coll., on payment transactions (hereinafter "the Act ') for the implementation of Sections 27 (2) and 50 (2) of the Act:
Subject matter
This decree sets out the content, form, time and method of providing information by payment institutions, small-scale payment service providers and electronic money institutions (hereinafter the reporting entity) to the Czech National Bank.
Definition of terms
For the purposes of this decree:
(a) a statement of a structured set of data having material and formal links; and
(b) a dataset of the data collection of the statement with predefined data structures that are methodologically described, transmitted and processed as a whole by the information system.
Reporting by the payment institution
(Paragraph 27 (2) of the Law)
The payment institution shall draw up at the last day of the calendar quarter and submit the following statements within 30 calendar days of the end of the calendar quarter to which they relate:
(a) PLT (ČNB) 15-04 "Balance sheet of the payment institution,"
(b) PLT (ČNB) 25-04 "Profit and loss account of a payment institution,"
(c) PLT (ČNB) 30-04 "Capital reporting,"
(d) PLT (ČNB) 40-04 "Reporting on permissible assets and volume of payment transactions"; and
e) PLT (ČNB) 50-04 "Report on the organizational structure."
Small-scale payment service provider reports
(Paragraph 44 (1) of the Law)
A small-scale payment service provider shall draw up, on the last day of the calendar quarter, and submit within 30 calendar days of the end of the calendar quarter to which it relates, the PLT (CNB) report 40-04 "Reporting on permissible assets and volume of payment transactions'.
Electronic money institution statements
(Paragraph 50 (2) of the Law)
The electronic money institution shall draw up, on the last day of the calendar quarter, the following statements within 30 calendar days of the end of the calendar quarter to which they relate:
(a) PLT (ČNB) 10-04 "Balance sheet of electronic money institution,"
(b) PLT (ČNB) 20-04 "Statement of profit and loss of electronic money institution,"
(c) PLT (ČNB) 30-04 "Capital reporting,"
(d) PLT (ČNB) 40-04 "Reporting on permissible assets and volume of payment transactions"; and
e) PLT (ČNB) 50-04 "Report on the organizational structure."
Common provisions for reporting
(1) The content of the statements is set out in Annex 1 to this Decree.
(2) Statements drawn up at the end of the fourth calendar quarter shall be submitted by the reporting entity by 10 February of the following year.
(3) The reporting body shall proceed with the drawing up of statements in accordance with the laws governing the keeping of accounts1) or international accounting standards governed by European Communities2).
(4) The reporting entity shall convert the 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 at the date of drawing up the statement, possibly following other legislation governing the accounts of entrepreneurs accounting in the system of double account3). In the case of data in reporting to comply with the rules on activity, reporting entities may apply the courses declared by the European Central Bank in accordance with the legislation governing prudential business rules (4).
(5) The reporting entity shall measure the assets and liabilities as at the date of drawing up the statement.
Submission of information for listing of branches and sales agents
(Paragraph 27 (2) of the Law)
(1) Where a payment institution provides payment services via a branch or a sales agent, it shall submit the information necessary for the listing of such branches or agents to the Czech National Bank in electronic form in the form of a data report5). 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 required for entry in the lists referred to in paragraph 1 is set out in Annex 2 to this Regulation.
(3) The information shall be submitted on the date of the establishment or the date of expiry of the fact recorded in the list of branches or agents or on the date on which the change occurred, together with the notification provided for in the Order governing the exercise of the activity of the paying institution (6).
Opening and termination of reporting and information
(1) Payment institutions and electronic money institutions shall submit the statements provided for in this Order from the date of the acquisition of legal authority the authorisation to operate the payment institution or the authorisation to operate the electronic money institution. A small-scale payment service provider shall submit a statement under this Order from the date of issue of the registration certificate in the register of small-scale payment service providers.
(2) Payment institutions and electronic money institutions shall submit the statements referred to in this Order by the date on which the decision of the Czech National Bank to withdraw the authorisation to operate the payment institution or electronic money institution is taken. A small-scale payment service provider shall submit a statement in accordance with this Decree by the date of deletion from the register of small-scale payment service providers.
Method and form of reporting
(1) The reporting entity sends the Czech National Bank the reports provided for in Sections 3 to 5 in electronic form, in the form of data reports 5) and in the structure and form of the data files available through
(a) the application of the Czech National Bank for data collection from non-bank entities (SDNS), which is available in a way that allows remote access;
(b) the actual application of the reporting entity allowing the electronic exchange of information (EDI / EDIFACT); or
(c) own application of the reporting entity using the Czech National Bank's Data Collection 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 certificate7).
(3) Data messages sent through the application referred to in paragraph 1 (b) shall be marked by the reporting entity based on a certificate issued by the Czech National Bank.
Corrections and changes in accounts
(1) If an error or change in the statement data is detected after submitting the statements to the Czech National Bank, the reporting entity shall submit the revised data statement 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 an audit of the financial statements, the reporting entity shall submit the report again with the corrected data, no later than 15 days after the audit 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 9, together with information on the content and the reason for the correction.
Provision of organisational assumptions for reporting
(1) The reporting entity which compiles and presents the reports to the Czech National Bank using the application referred to in § 9 (1) (a) or (c) shall communicate to the Czech National Bank:
(a) the name and, where applicable, the name of the person submitting the statements to the Czech National Bank on behalf of the reporting entity;
(b) in particular, the address of the workplace, the telephone number and the e-mail address of that person; and
(c) the number of a qualified certificate issued by an accredited certification service provider for electronic signature pursuant to Article 9 (2) of that person.
(2) The reporting entity shall notify the Czech National Bank of any change in the data referred to in paragraph 1.
Transitional provisions
The reporting bodies shall submit the statements referred to in paragraphs 3 to 5 of this Order for the first time for the first calendar quarter of 2010.
Efficacy
This decree shall take effect on the day of its publication.
Governor:
Doc. Ing. Tůma, CSc.
Příloha č. 1
Annex No. 1 to Decree No. 375 / 2009 Coll.
Basic characteristics and content of the statements submitted by payment and electronic money institutions to the Czech National Bank
Statement: PLT (ČNB) 15-04
Name: Balance sheet of payment institution
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 for all activities and separately for activities listed in Section 8 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) 25-04
Name: Statement of profit and loss of the payment institution
Content:
The profit and loss account contains an overview of the revenues, costs, gains and losses and the accounting profit or loss, respectively, as set out in Annex 2 to Decree No 500 / 2002 Coll., implementing certain provisions of Act No 563 / 1991 Coll., on accounting, as amended, for entities that are entities accounting in the dual accounting system, as amended by Decree No 472 / 2003 Coll. It 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 for all activities and separately for activities listed in Section 8 of the Act.
Statement: PLT (ČNB) 30-04
Name: Capital statement
Content:
The report contains information following Decree No. 374 / 2009 Coll., on the performance of the activities of payment institutions, electronic money institutions, small-scale payment service providers and small-scale electronic money publishers ("the Order '). In part of the capital, its individual components are monitored in accordance with Section 2 of the Decree on the last day of the reference period. It also contains information on how to calculate capital requirements according to the different approaches set out in Section 3 of the Decree, or Section 45 of the Decree and the surplus or lack of capital. The figures shown here represent either 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 part relating to own funds shall be filled in uniformly by all entities, from the parts relating to own funds requirements only the part corresponding to the approach chosen and approved by them pursuant to Section 3 or Section 45 of the Decree. For hybrid payment institutions, the calculation of capital requirements applies only to activities under Section 8 of the Act.
Statement: PLT (ČNB) 40-04
Name: Reporting of permissible assets and volume of payment transactions
Content:
The report shall include the structure of the small-scale payment institution's or payment service provider's funds that have been entrusted to them for the purpose of carrying out the payment transaction or of the electronic money institution's funds that correspond to the financial obligations of the electronic money issued that can only be invested in liquid low-risk assets. The items of cash, bank accounts and bonds broken down according to the first and second parts of 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, shall be reported separately. The data shall be reported on the last day of the reference period. Furthermore, payment institutions and small-scale payment service providers shall indicate the volume of payment transactions made over the reference period.
Statement: PLT (ČNB) 50-04
Name: Organisation structure report
Content:
The report shall contain information on the organisational structure, bodies, staff, shareholders and major assets of the payment institution or electronic money institution. The basic identification data, the capital figures in the distinction between the Czech Republic, the EU, the EEA and other States, the basic identification data, the functions and the entry into the function of members of the statutory body and the supervisory authority, the basic identification data, the functions, the main working area and the entry into the function of managers, the data of the shareholder structure and the qualifying events of the reporting entity and the qualifying participation of the reporting entity in other legal entities shall be provided.
In the case of a legal person, the basic identification data means the identification number, the business name and address of the registered office (street, no., municipality, postal code and state) or, in the case of a natural person, the name, surname, titles before and after the name, date of birth and address of residence (street, no., municipality, postal code and state).
Statement: PLT (ČNB) 10-04
Name: Balance sheet of electronic money institution
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. Assets are reported at book value, uncompensated and offset by adjustments and adjustments, and the adjustments and adjustments are also reported separately.
Statement: PLT (ČNB) 20-04
Name: Statement of profit and loss of electronic money institution
Content:
The statement of profit and loss of the reporting entity shall contain an overview of the proceeds, costs, profits and losses of the accounting profit or loss of the electronic money institution as set out in Annex 2 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 by Decree No 473 / 2003 Coll. No detailed structure is required for items of income on shares and shares and staff costs. Data shall be reported from the beginning of the year to the end of the reference period.
Příloha č. 2
Annex No 2 to Decree No 375 / 2009 Coll.
Scope of the information submitted by payment institutions to the Czech National Bank for listing of branches and sales agents
The information required to be entered in the lists of branches and agents of payment institutions shall include:
(a) the basic identification details of the payment institution, i.e. in the case of a legal person, the identification number, the business and the address of the registered office (street, no., municipality, postal code and state) or, in the case of a natural person, the name, surname, titles before and after the name, date of birth, address of residence (street, no., municipality, postal code and state);
(b) basic identification details of the branch or branches, i.e. their designation (serial number) and address (street, no., municipality, postal code and state);
(c) basic identification details of the agent - natural person or commercial agents - natural persons, i.e. their serial number, name (s), surname (s), names before and after the name, date of birth, address of residence (street, no.p., municipality, postal code and state), identification number, if any,
(d) basic identification details of the commercial agent - legal person or business representatives - legal persons, i.e. serial number, identification number, business name and address of the registered office (street, town, postal code and state),
(e) details of the payment service scope provided;
(f) in the case of an individual commercial agent - legal persons, the basic identification details of its managers, i.e. their serial number, name (s), surname (s), date of birth, address of residence (street, no., municipality, postal code and state);
(g) for each branch or agent, information as to whether it is a new entry, correction of an existing alert or deletion;
(h) the contact details of the data reporting person.
1) 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 entities that are banks and other financial institutions, as amended.
2) 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.
3) Paragraph 60 (4) of Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entities accounting in the dual accounting system.
4) Section 53 of Decree No. 123 / 2007 Coll., on the rules of prudent business of banks, savings and credit cooperatives and securities dealers.
5) § 2 (d) of Act No. 227 / 2000 Coll., on Electronic Signature and Amendment of Certain Other Acts (Act on Electronic Signature), as amended by Act No. 440 / 2004 Coll.
6) Sections 51 and 53 of Decree No. 374 / 2009 Coll., on the performance of the activities of payment institutions, electronic money institutions, small-scale payment service providers and small-scale electronic money publishers.
7) § 2 (b) of Act No. 227 / 2000 Coll., as amended by Act No. 440 / 2004 Coll.
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Regulation Information
| Citation | 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 |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.11.2009 |
|---|---|
| Effective from | 04.11.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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