Decree No. 385 / 2008 Coll.
Decree 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.
Valid
Order
Effective from 01.12.2008
Text versions:
01.12.2008
20.10.2008
385
DECLARATION
of 6 October 2008
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.
The Czech National Bank provides pursuant to § 41 paragraph 4 of Act No. 6 / 1993 Coll., on the Czech National Bank, as amended by Act No. 57 / 2006 Coll.:
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 by Decree No. 34 / 2006 Coll., is amended as follows:
1. In Article 1, the words "provided for under the law of the European Communities (1) 'are replaced by the words" amended following the directly applicable rules of the European Communities (1)'.
2. At the end of footnote 1, the words "Regulation (EC) No 958 / 2007 of the European Central Bank of 27 July 2007 on statistics on the assets and liabilities of investment funds' are added.
3. in Article 3 (a), the words "individually after" shall be deleted;
4. in Article 3 (a), points 1 and 2 are deleted;
5. In Section 3 (d), the word "sectoral 'is deleted and the words" (NACE 65.2)' are replaced by "(CZ-NACE 64.9) '.
(6) Paragraph 4 shall be deleted, including the title.
7.
Reporting of the collective investment fund
(1) The investment company shall, on the last day of each calendar month, hereinafter referred to as "the month," draw up a statement for each individual holding fund and for the investment fund whose assets it manages under the management contract,
(a) FKI (ČNB) 1-12 "Monthly balance sheet of collective investment fund assets and liabilities" with the code Associated with the data file RISIFI30,
(b) FKI (ČNB) 3-12 "Monthly overview of held and issued securities of the collective investment fund" with the code Associated with the data file RISIFIF33,
(c) FKI (ČNB) 4-12 "Monthly statement of changes in the valuation of the collective investment fund" with the code of the Associated Data File TISIFIF10.
(2) The reports referred to in paragraph 1 shall be submitted by the investment company to the Czech National Bank within 25 calendar days of the following month, except for the statement drawn up for the MMF, which the investment company shall submit to the Czech National Bank within 15 calendar days of the following month.
(3) The Investment Fund, which does not have a management contract, shall compile and submit to the Czech National Bank the statements referred to in paragraphs 1 and 2.
(4) The characteristics of the structure and content of the statements referred to in paragraph 1 are set out in Annex 2 to this Regulation. "
8. In Article 6 (1), the word "calendar" shall be inserted after the word "each" and the word "quarter" shall be inserted after the word "quarter";
9. In Paragraph 8 (1), the second sentence is deleted.
10. in Paragraph 8 (2), the second sentence is deleted;
11. in Article 8 (4) and in Article 9 (2) and (3), the word "quarter" is replaced by "months."
12. in Article 8, paragraph 5 is deleted;
Paragraph 6 shall become paragraph 5.
13. in Article 11 (a), the word "insolvency" shall be inserted after the word "rejected" and the words "on the declaration of bankruptcy" shall be deleted;
14. in Article 12 (1), the words "Article 4 (1)," shall be deleted;
15. in Paragraph 13 (3), the words "Other reporting entities shall proceed in accordance with paragraphs 1 and 2" shall be replaced by the words "Pursuant to paragraphs 1 and 2, the other reporting entities shall likewise proceed, namely."
16.
(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 pursuant to this decree, the reporting entity shall re-compile and submit those statements with revised values within 15 calendar days of the corresponding changes in the accounts. The re-submission of the statements drawn up on 31 December shall be carried out by the reporting entity by means of a special additional audit correction.
(2) The reporting entity shall also re-establish and submit the following statements on account of a post-audit change if they are affected by the modification of the data as at 31 December of last year in accordance with paragraph 1. The re-submission of the modified statements shall be carried out by the reporting entity in the form of a routine correction within 30 calendar days of the submission of the revised statements drawn up on 31 December in accordance with the audit results. ';
17. Paragraph 15 (2) to (4), including footnote 24a, reads as follows:
"(2) The reporting entity shall transmit the statements referred to in paragraph 1 in the form of data messages created in the data collection application. The data shall be prepared by a natural person (hereinafter referred to as" the person ') authorised by the reporting entity to prepare the data of the statement, to establish and transmit the data report which has an associated role for these activities in the data collection application referred to in Section 17.
(3) The data messages referred to in paragraph 2, approved and validated by the person authorised by the reporting entity pursuant to § 17, shall be provided by the reporting entity prior to shipment with a guaranteed electronic signature (24a) or by the designated person's security code, which has an associated role in the data collection application to enable the security of the transmitted data message pursuant to § 17.
(4) The data reports transmitted shall contain data on the person responsible for preparing the data of the relevant statement referred to in Article 17 (1) (a) and (b).
24a) § 2 (b) of Act No. 227 / 2000 Coll., on electronic signature and amending certain other laws (Act on electronic signature), as amended by Act No. 440 / 2004 Coll. '.
18. In Paragraph 17 (1) of the Introductory Part of the provision, the word "employee 'is replaced by the word" persons'.
19. in Article 17 (1) (a), the words "and surnames" and the word "employees" shall be replaced by "persons."
20. In Paragraph 17 (1) (b), the word "staff" is replaced by the word "persons," and the words "and data on a qualified certificate issued to authorised persons by an accredited certification service provider (26) are added at the end of the text of the letter, when the reporting entity uses a guaranteed electronic signature to secure the transmitted data messages."
footnote 26 reads as follows:
"26) Sections 2 (l) and (j) and 11 of Act No. 227 / 2000 Coll., as amended by Act No. 226 / 2002 Coll. and Act No. 440 / 2004 Coll. '.
21. in Article 17 (1) (c) and (3), the word "staff" shall be replaced by "persons."
22. In Section 17 (2) of the introductory part of the provision, the word "staff 'is replaced by the word" persons'.
23. Annex No 1 shall be deleted;
24. Annex 2 shall read as follows:
"Annex No 2 to Decree No 307 / 2004 Coll.
Structure and content of statements submitted as collective investment funds
I) Monthly balance of assets and liabilities of the collective investment fund - FKI (ČNB) 1-12
The FKI (CNB) statement 1-12 "Monthly balance sheet of the collective investment fund's assets and liabilities' is compiled on the last day of the month. The statement shall contain statistically broken down balance sheet data and selected additional data for the collective investment fund.
Part 1: Assets
It includes total assets and their statistically breakdown components - transferable and other deposits held, loans granted, securities held, fixed assets, financial derivatives, other assets and their components.
Part 2: Liabilities
It includes total liabilities and their statistically broken-down components - loans received, fund shares issued, financial derivatives, other liabilities and their components.
These components of assets and liabilities are broken down by country - total for all countries, Czech Republic, Member States of the European Union which have adopted the euro (hereinafter referred to as the participating Member States), the rest of the world.
Part 3: Additional data
Additional data on the structure of loans granted.
Additional data are broken down by country - Czech Republic, participating Member States, and by economic sector - MFIs, government, non-financial corporations, other financial intermediaries, financial auxiliaries, insurance corporations and pension funds, households, non-profit institutions serving households.
II) Monthly overview of held and issued securities of the collective investment fund - FKI (CNB) 3-12
The FKI (CNB) statement 3-12 "Monthly overview of the securities held and issued by the collective investment fund 'shall be compiled on the last day of the month. The statement shall include the identification of the securities held and issued by the Fund and their essential characteristics on an individual basis.
Part 1: Assets
It contains summaries of held equity and debt securities, indicating their essential characteristics - security code, name of security, number of units and total fair value.
Part 2: Liabilities
It contains an overview of the issued units / shares of the Fund, indicating their essential characteristics - security code, number of units and total current value, broken down by country of holders - Czech Republic, participating Member States, rest of the world, and economic sectors of holders - MFIs, general government, non-financial corporations, other financial intermediaries, ancillary financial institutions, insurance and pension funds, households, non-profit institutions serving households.
III) Monthly statement of changes in the valuation of the collective investment fund - FKI (CNB) 4-12
The FKI (CNB) statement 4-12 "Monthly statement of changes in the valuation of the collective investment fund 'is compiled on the last day of the month. The statement shall contain data on changes in the valuation of selected balance sheet items due to price movements and exchange rates.
Selected balance sheet items
It contains total data on changes in the valuation of financial derivatives on the asset, liability and fixed assets side.
In agreement with the Czech National Bank, those components of assets and liabilities need not be reported if the data on the stocks of those assets and liabilities listed in the FKI (CNB) report 1-12 "Monthly balance sheet of the assets and liabilities of the collective investment fund" represents less than 5% of the total current value of the issued shares / shares of the fund. "
25. in Annex 4, Part 1: Assets, the words "claims on the reinsurers" are replaced by the words "claims on the reinsurers, share of reinsurers in technical provisions, claims on the Czech Insurers' Office as a deficit on the statutory liability insurance of the vehicle."
Transitional provision
Investment companies and investment funds shall submit to the Czech National Bank a statement according to § 5 (1) (c) of Decree No. 307 / 2004 Coll., as effective from the date of entry into force of the Decree, drawn up for the first time on 31 January 2009.
Efficacy
This Decree shall take effect on 1 December 2008.
Governor:
Doc. Ing. Tůma, CSc.
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Regulation Information
| Citation | Decree No. 385 / 2008 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 by Decree No. 34 / 2006 Coll. |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.10.2008 |
|---|---|
| Effective from | 01.12.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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