Decree of the Ministry of Finance No. 389 / 2001 Coll.
Decree of the Ministry of Finance on the compulsory content of the annual report of the savings and credit cooperative
Valid
Order
Effective from 09.11.2001
Text versions:
09.11.2001
389
DECLARATION
Ministry of Finance
of 23 October 2001
on the mandatory content of the annual report of the savings and credit cooperative
The Ministry of Finance provides, pursuant to § 1 (7) and § 28i (2) (b) of Act No. 87 / 1995 Coll., on savings and credit cooperatives and certain measures related thereto and on the addition of the Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended, as amended, as amended by Act No. 100 / 2000 Coll., hereinafter referred to as "the Act":
The annual report of the savings and credit cooperative (hereinafter the "cooperative reserve ') for that year (hereinafter the" annual report') shall contain at least the following information:
(a) the firm, its registered office and the number of the cooperative reserve;
(b) the names of the members of the Board of Directors, the Audit Board and the credit committee who performed their functions during the year, their integrity and professional competence within the meaning of Article 2a (7) of the Act, the information on both cash and non-cash income received during the year from the cooperative reserve, together for each institution;
(c) the report of the Board of Directors of the cooperative reserve for its own activities, for the management and operation of the cooperative reserve and for the assets of the cooperative reserve;
(d) the proposal of the Board of Directors of the Cooperative Reserve on the method of allocating and using the profit of the Cooperative Reserve; in the event of the loss of the Cooperative Reserve, a proposal of the method of its remuneration;
(e) the report of the Supervisory Board of the Cooperative Reserve on the actual activities of the Audit Board for the year in question, on the Management Board and on the draft Board referred to in point (d);
(f) the report of the Credit Commission on its own business of the Credit Commission for the year in question;
(g) the following information as at 30 June and 31 December of that year:
1. number of members of the cooperative reserve,
2. the amount of the membership;
3. the core capital and registered capital of the cooperative reserve,
4. the volume of outstanding membership shares;
5. the equity of the cooperative reserve, indicating its structure and changes compared to the previous accounting year,
6. the total volume of all depositors' deposits broken down into members' deposits, cooperative deposits and deposits from other persons;
(h) a list of financial investments and short-term financial assets;
(i) a list of persons checked pursuant to Article 1 (1) of the Act;
(j) the sound financial statements in an unabridged range (1), certified by the auditor and the audit report on the sound financial statements of the cooperative reserve for a given year in unabridged form, including the name and number of the auditor's authorisation;
(k) details of the granting of loans to persons referred to in Article 7 (1) of the Act;
(l) a list of all measures taken by the Office for the supervision of cooperative advances and the requirements for redress pursuant to Article 28 (1) of the Act delivered by the cooperative advance during the year;
(m) the nominal value of the guarantees issued by the cooperative reserve pursuant to § 3 (1) (c) (2) of the Act;
(n) the total amount of the cooperative guarantee liabilities after the maturity date on 31 December of the year, with a distinction of liabilities up to 3 months after the maturity date and over 3 months after the maturity date;
(o) the total amount of the cooperative guarantee claims after the maturity date of 31 December of the year concerned, with a resolution of the claims up to 3 months after the maturity date and over 3 months after the maturity date;
(p) business plan for at least the following year.
If, pursuant to Section 8a of the Act, an exception to the obligation to verify sound financial statements has been granted by an auditor, the annual report shall contain only sound financial statements without verification by the auditor.
This decree shall take effect on the day of its publication.
Minister:
Ing. Rusnok v. r.
1) Paragraph 18 (1) of Act No. 563 / 1991 Coll., on Accounting, as amended.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 389 / 2001 Coll., on the compulsory content of the annual report of the savings and credit cooperative |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.11.2001 |
|---|---|
| Effective from | 09.11.2001 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Banking, Money
Finance
The regulation text is for informational purposes only.
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