Decree No. 433 / 2009 Coll.
Order on the presentation, form and particulars of the statements of the insurance and reinsurance undertaking
Valid
Order
Effective from 01.01.2010
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433
DECLARATION
of 24 November 2009
on the presentation, form and particulars of the statements of the insurance and reinsurance undertaking
The Czech National Bank shall determine, pursuant to § 136 (1) (d), (e), (i), (n), (r), (s), (v) and (3) of Act No. 277 / 2009 Coll., on Insurance, (hereinafter referred to as the Insurance Act) and under § 41 (4) of the Act No. 6 / 1993 Coll., on the Czech National Bank, as amended by Act No. 57 / 2006 Coll.:
Subject matter
This decree regulates
(a) the manner in which the statement of production and the amount of technical provisions is to be presented, the form and formalities, including the period for which that statement is to be drawn up, and the time limits by which the Czech National Bank is to be presented;
(b) the manner in which the statement on the investment structure is to be presented, the form and particulars of the statement, including the period for which the statement is to be drawn up, and the time limits by which it is to be submitted to the Czech National Bank;
(c) the presentation, form and particulars of the solvency statement;
(d) the manner in which information is submitted pursuant to § 85 (2) (a) and (b) of the Insurance Act, the elements, form, breakdown, terms, manner and time limits for the submission of interim activity statements pursuant to § 85 (2) (c) and other information pursuant to § 85 (3) of the Insurance Act;
(e) the content, form, breakdown, deadlines and manner of submission of the information necessary for the exercise of supervision within the group;
(f) the scope of information on the activities of insurance undertakings from a third State and reinsurance undertakings from a third State in the Czech Republic submitted to the Czech National Bank, the manner and time limits for their submission,
(g) the form, dates and manner of submission of information pursuant to Article 31 (3) of the Insurance Act and Article 41 (4) of Act No. 6 / 1993 Coll., on the Czech National Bank, as amended by Act No. 57 / 2006 Coll.,
(h) the conditions and organisational conditions for the submission of the statements or information referred to in Article 136 (1) (d), (e), (i), (n), (r), (s) and (v) of the Insurance Act;
(i) the scope, form and time limits for the submission of statements on the operation of pension insurance pursuant to § 24 (1) of Act No. 426 / 2011 Coll., on Pension Savings.
Definition of terms
For the purposes of this decree:
(a) a statement of a structured set of data having material and formal links;
(b) the contact person of the person or persons who, on behalf of the national insurance undertaking, the national reinsurance undertaking, the third-country insurance undertaking, the third-country reinsurance undertaking or the insurance undertaking of another Member State, submit the statements to the Czech National Bank;
(c) the security mark shall be electronically affixed to the data message and shall comply with the following requirements:
1. are clearly linked to the designating person and allow its identification by means of a certificate issued;
2. have been created and connected to the data message by means of means for the creation of security marks which the tagging person can keep under his sole control;
3. are connected to the data message to which they relate in such a way that any subsequent change of data can be identified.
Reporting of domestic insurance undertakings
(1) The local insurance company shall establish:
(a) quarterly and submit the following statements within 30 calendar days of the end of the monitored calendar quarter to which they relate:
1. POJ (CNB) 10-04 "Balance sheet of the insurance / reinsurance undertaking for supervisory purposes,"
2. POJ (ČNB) 20-04 "Statement of profit and loss of insurance / reinsurance undertaking,"
3. POJ (CNB) 15-04 "Additional information on the financial statements of the insurance / reinsurance undertaking"; and
4. POJ (CNB) 70-04 "Report on the organisational structure and qualified interests of the insurance / reinsurance undertaking,"
(b) quarterly and submit the following statements within 45 calendar days of the end of the reference calendar quarter to which they relate:
1. POJ (ČNB) 32-04 "Selected indicators for the life insurance sector,"
2. POJ (ČNB) 33-04 "Selected indicators for the non-life insurance sector,"
3. POJ (CNB) 34-04 "Active life insurance reinsurance,"
4. POJ (CNB) 35-04 "Active non-life insurance reinsurance,"
5. POJ (ČNB) 43-04 "Intra-group insurance / reinsurance undertaking report"; and
6. POJ (ČNB) 46-04 "Statement of the insurance / reinsurance undertaking's investment composition,"
(c) on a semi-annual basis and submit, within 60 calendar days of the end of the reference calendar year to which it relates, the POJ (CNB) statement 36- 02 "Intermediate activity for the insurance undertaking,"
(d) annually and submitted within 15 calendar days of the date of drawing up the audit report;
1. POJ (ČNB) 63-01 "Solvency account for insurance / reinsurance undertaking"; and
2. POJ (CNB) 65-01 "Statement for the calculation of the adjusted solvency margin for the insurance / reinsurance undertaking,"
(e) annually and within 45 calendar days of the end of the reference calendar year to which it relates, submit the POJ (CNB) statement 30-01 "Selected indicators for the life insurance sector relating to the length of life '.
(2) The statements referred to in paragraph 1 shall also include data for activities carried out by branches of a domestic insurance undertaking and for activities carried out by a domestic insurance undertaking under the freedom to provide temporary services.
(3) The local insurance undertaking shall draw up half-yearly and submit within 90 calendar days of the end of the reference calendar half-year a statement of POJ (CNB) of 50-02 "Selected indicators of the insurance / reinsurance undertaking - cross-border activities" for the activity under the freedom to provide services in another Member State and, in particular, for the activity carried out through a branch in another Member State, separately for each individual Member State where it operates.
(4) The Czech Insurers' Office (hereinafter referred to as "the Office") compiles:
(a) quarterly and submit the following statements within 30 calendar days of the end of the monitored calendar quarter to which they relate:
1. POJ (CNB) 10-04 "Balance sheet of the insurance / reinsurance undertaking for supervisory purposes,"
2. POJ (ČNB) 20-04 "Statement of profit and loss of insurance / reinsurance undertaking,"
3. POJ (CNB) 15-04 "Additional information on the financial statements of the insurance / reinsurance undertaking"; and
4. POJ (CNB) 70-04 "Report on the organisational structure and qualified interests of the insurance / reinsurance undertaking,"
(b) quarterly and submit the following statements within 45 calendar days of the end of the reference calendar quarter to which they relate:
1. POJ (ČNB) 33-04 "Selected indicators for the non-life insurance sector"; and
2. POJ (ČNB) 46-04 "Statement of the insurance / reinsurance undertaking's investment composition,"
(c) on a semi-annual basis and shall submit the following statements within 60 calendar days of the end of the calendar year to which they relate:
1. POJ (ČNB) 36-02 "Intermediate activities for insurance"; and
2. POJ (ČNB) 39-02 "ČKP - Liability insurance due to vehicle operation."
Reporting of the domestic reinsurance undertaking
(1) The reinsurance undertaking shall compile:
(a) on a quarterly basis and shall submit the following statements within 30 calendar days following the end of the calendar quarter to which they relate:
1. POJ (CNB) 10-04 "Balance sheet of the insurance / reinsurance undertaking for supervisory purposes,"
2. POJ (ČNB) 20-04 "Statement of profit and loss of insurance / reinsurance undertaking,"
3. POJ (CNB) 15-04 "Additional information on the financial statements of the insurance / reinsurance undertaking"; and
4. POJ (CNB) 70-04 "Report on the organisational structure and qualified interests of the insurance / reinsurance undertaking,"
(b) quarterly and submit the following statements within 45 calendar days after the end of the calendar quarter to which they relate:
1. POJ (ČNB) 43-04 "Intra-group insurance / reinsurance undertaking report"; and
2. POJ (ČNB) 46-04 "Statement of the insurance / reinsurance undertaking's investment composition,"
(c) annually and submitted within 15 calendar days of the date of preparation of the audit report
1. POJ (ČNB) 63-01 "Solvency account for insurance / reinsurance undertaking"; and
2. POJ (CNB) 65-01 "Statement for the calculation of the adjusted solvency margin for the insurance / reinsurance undertaking."
(2) The statements referred to in paragraph 1 include data for activities carried out by branches of a domestic reinsurance undertaking and activities carried out by a domestic reinsurance undertaking under the freedom to provide temporary services.
(3) The reinsurance undertaking shall draw up, on a semi-annual basis, and submit within 90 calendar days of the end of the reference calendar half-year, the POJ (CNB) report 50-02 "Selected indicators of the insurance / reinsurance undertaking - cross-border activities" for the activity under the freedom to provide services in another Member State and, in particular, for the activity carried out through a branch in another Member State, separately for each individual Member State where it operates.
Third State insurance undertaking's accounts
(1) The insurance company of the third State compiles for an activity in the Czech Republic through a branch
(a) on a quarterly basis and shall submit the following statements within 30 calendar days following the end of the calendar quarter to which they relate:
1. POJ (CNB) 10-04 "Balance sheet of the insurance / reinsurance undertaking for supervisory purposes,"
2. POJ (ČNB) 20-04 "Statement of profit and loss of insurance / reinsurance undertaking,"
3. POJ (CNB) 15-04 "Additional information on the financial statements of the insurance / reinsurance undertaking"; and
4. POJ (CNB) 70-04 "Report on the organisational structure and qualified interests of the insurance / reinsurance undertaking,"
(b) quarterly and submit the following statements within 45 calendar days after the end of the calendar quarter to which they relate:
1. POJ (ČNB) 32-04 "Selected indicators for the life insurance sector,"
2. POJ (ČNB) 33-04 "Selected indicators for the non-life insurance sector,"
3. POJ (CNB) 34-04 "Active life insurance reinsurance,"
4. POJ (CNB) 35-04 "Active non-life insurance collateral"; and
5. POJ (ČNB) 46-04 "Statement of the insurance / reinsurance undertaking's investment composition,"
(c) on a semi-annual basis and submit, within 60 calendar days of the end of the reference calendar year to which it relates, the POJ (CNB) statement 36- 02 "Intermediate activity for the insurance undertaking,"
(d) annually and submitted within 15 calendar days of the date of drawing up the audit report;
1. POJ (ČNB) 63-01 "Solvency account for insurance / reinsurance undertaking"; and
2. POJ (CNB) 65-01 "Statement for the calculation of the adjusted solvency margin for the insurance / reinsurance undertaking,"
(e) annually and within 45 calendar days of the end of the reference calendar year to which it relates, submit the POJ (CNB) statement 30-01 "Selected indicators for the life insurance sector relating to the length of life '.
(2) An insurance undertaking established in the Swiss Confederation which operates in the territory of the Czech Republic in the form of a branch of an insurance activity according to one or more non-life insurance sectors shall proceed in accordance with Section 7.
Reinsurance accounts from a third State
(1) Rezistovna from the third state compiles for an activity in the Czech Republic through a branch
(a) on a quarterly basis and shall submit the following statements within 30 calendar days following the end of the calendar quarter to which they relate:
1. POJ (CNB) 10-04 "Balance sheet of the insurance / reinsurance undertaking for supervisory purposes,"
2. POJ (ČNB) 20-04 "Statement of profit and loss of insurance / reinsurance undertaking,"
3. POJ (CNB) 15-04 "Additional information on the financial statements of the insurance / reinsurance undertaking"; and
4. POJ (CNB) 70-04 "Report on the organisational structure and qualified interests of the insurance / reinsurance undertaking,"
(b) quarterly and submit, within 45 calendar days of the end of the calendar quarter to which they relate, the POJ (CNB) statement 46-04 "Statement of the insurance / reinsurance undertaking's investment composition,"
(c) annually and submitted within 15 calendar days of the date of preparation of the audit report
1. POJ (ČNB) 63-01 "Solvency account for insurance / reinsurance undertaking"; and
2. POJ (CNB) 65-01 "Statement for the calculation of the adjusted solvency margin for the insurance / reinsurance undertaking."
(2) The reinsurance undertaking covered by the agreement referred to in Article 48 (3) of the Insurance Act shall apply mutatis mutandis in accordance with paragraph 1.
Statements submitted by an insurance undertaking from another Member State
Insurance company from another Member State compiles a branch for an activity in the Czech Republic under the right to establish a branch
(a) on a quarterly basis and shall submit the following statements within 30 calendar days following the end of the calendar quarter to which they relate:
1. POJ (CNB) 10-04 "Balance sheet of insurance / reinsurance undertaking for supervisory purposes"; and
2. POJ (ČNB) 20-04 "Statement of profit and loss of insurance / reinsurance undertaking,"
(b) quarterly and submit the following statements within 45 calendar days of the end of the quarter to which they relate:
1. POJ (ČNB) 32-04 "Selected indicators for the life insurance sector"; and
2. POJ (ČNB) 33-04 "Selected indicators for the non-life insurance sector,"
(c) annually and within 45 calendar days of the end of the reference calendar year to which it relates, submit the POJ (CNB) statement 30-01 "Selected indicators for the life insurance sector relating to the length of life '.
Common provisions on reporting
(1) The content of the statements provided for in Sections 3 to 7 is set out in Annex 1 to this Decree.
(2) The national insurance undertaking, the national reinsurance undertaking, the third-State insurance undertaking, the third-State reinsurance undertaking and the insurance undertaking of another Member State shall, when drawing up the reports submitted, give due regard to their nature in accordance with the laws governing the keeping of accounts and the drawing up of accounts or international accounting standards governed by European Community law ("international accounting standards") 1.
(3) The national insurance undertaking, the national reinsurance undertaking, the third-State insurance undertaking, the third-State reinsurance undertaking and the insurance undertaking from another Member State value the assets and liabilities according to their status on the date of drawing up of the statement.
Further information submitted to the Czech National Bank
(1) The local insurance undertaking or domestic reinsurance undertaking presents to the POJ (CNB) statement 70-04 "Report on the organisational structure and qualifying interests of the insurance / reinsurance undertaking" to the Czech National Bank a graphic representation of the group, which includes all controlled and associated persons of the domestic insurance undertaking or of the domestic reinsurance undertaking, all its controlling persons and all controlled or associated persons of the controlling persons of the domestic insurance undertaking or domestic reinsurance undertaking. Where controlling persons of a domestic insurance undertaking or of a domestic reinsurance undertaking are subject to group supervision or supervision on a consolidated basis or to additional supervision of a financial conglomerate and publish information on their group, the graphic representation may include only controlled and associated persons of a domestic insurance undertaking or of a domestic reinsurance undertaking and all its controlling persons.
(2) The information referred to in paragraph 1 shall be submitted annually on 1 January to 31 January of the relevant calendar year, in electronic form to the address of the Czech National Bank published in the Bulletin of the Czech National Bank or via the data box 2) Czech National Bank. If there is a change in the structure of the group, the domestic insurance company or domestic reinsurance company will submit a new graphic representation of the group structure to the Czech National Bank without undue delay after it has become aware of it.
(3) The documents referred to in § 85 (2) (a) and (b) of the Insurance Act are submitted electronically to the Czech National Bank by the domestic insurance company, insurance company from a third State, domestic reinsurance undertaking or reinsurance undertaking from a third State, in a format which will be published together with the address in the Czech National Bank Bulletin. If the size of the data message does not allow sending in this way, it will send it on a solid data medium to the address of the Czech National Bank.
(4) With regard to the POJ (CNB) report 10- 04 "Balance sheet of insurance / reinsurance undertaking for supervisory purposes" the national insurance undertaking, insurance undertaking from a third State, domestic reinsurance undertaking or reinsurance undertaking from a third State shall submit annually the following information as set out in Annex 2 to this Regulation:
1. run- off analysis of the non-life insurance reserve within 60 calendar days after the end of the reference period; a run- off analysis of the provision for non-life insurance benefits shall be submitted only in the case of insurance operations by one or more of the insurance sectors listed in points 3 to 18 of Part B of Annex 1 to the Insurance Act;
2. data on the development of non-life insurance claims within 60 calendar days of the end of the reference period; data on the development of non-life insurance damage incurred shall be submitted only in the case of insurance operations by one or more of the insurance sectors listed in points 3 to 18 of Part B of Annex 1 to the Insurance Act.
(5) For the POJ (CNB) statement 20- 04 "Profit and loss account of an insurance / reinsurance undertaking" means a domestic insurance undertaking, an insurance undertaking from a third State, a domestic reinsurance undertaking or a third State reinsurance undertaking shall submit on a quarterly basis the additional information referred to in Annex 2 to this Regulation, namely the profit and loss account by product group, within 45 calendar days of the end of the calendar quarter under consideration.
(6) A national insurance undertaking, a third-State insurance undertaking, a national reinsurance undertaking or a third-State reinsurance undertaking shall submit annually the "Overview of the reinsurance programme" set out in Annex 2 to this Regulation by 31 March. This is the total amount of subordinated mutual member accounts that meet the criteria for Tier 2.
(7) Further information on the reports referred to in paragraphs 4, 5 and 6 shall be submitted to the Czech National Bank by the Czech National Bank by the National Insurance Company, the National Insurance Company, the Third State Insurance Company or the Third State Insurance Company in electronic form to the address of the Czech National Bank, published in the Bulletin of the Czech National Bank or via the Data Box (2) of the Czech National Bank.
Start and end of compilation and submission of statements
(1) A national insurance undertaking, a national reinsurance undertaking, a third-State insurance undertaking or a third-State reinsurance undertaking shall draw up and submit the statements and other information provided for in this Order from the date of entry into the commercial register. An insurance undertaking from another Member State shall compile and submit the statements provided for in this Order at the time of the start of the insurance or reinsurance business in the Czech Republic.
(2) An insurance undertaking, a domestic reinsurance undertaking, an insurance undertaking from a third State or a reinsurance undertaking from a third State shall compile and submit the statements and other information pursuant to this Order by the date of the acquisition of the legal power of the decision of the Czech National Bank to withdraw the authorisation to carry out the insurance or reinsurance business. An insurance undertaking from another Member State shall draw up and submit the statements referred to in this Order by the date of the end of the insurance or reinsurance business in the Czech Republic.
Method and form of reporting
(1) The reports referred to in Sections 3 to 7 are submitted to the Czech National Bank in electronic form, in the form of data reports and in the structure and form of data files available through:
(a) the programme applications of the Czech National Bank for the collection of data from non-bank entities (SDNS), which is available in a way that allows remote access;
(b) own programme applications of the reporting entity allowing the electronic exchange of information (EDI / EDIFACT); or
(c) own programme applications of the reporting entity using the Czech National Bank's data collection web service (SDNS- WS) to transmit the statement.
(2) Data messages sent through the programme applications referred to in points (a) and (c) of paragraph 1 shall be provided by the reporting entity to a recognised electronic signature.
(3) Data messages sent through the programme application referred to in paragraph 1 (b) shall bear a safety mark based on a certificate issued by the Czech National Bank.
Corrections and changes in accounts
(1) If there is an error or change in the data following the deadline for submitting the statement to the Czech National Bank after the submission of the reports to the Czech National Bank, the revised data report will be submitted to the Czech National Bank again without undue delay. If the correction affects data also in other statements or statements for other periods of time, the domestic insurance undertaking, the insurance undertaking of the third State, the domestic reinsurance undertaking, the non-member State reinsurance undertaking of the other Member State shall also correct all such subsequent statements.
(2) If the reported data is changed in the statement drawn up on the last day of the calendar year on the basis of the audit's verification of the accounts, the report shall be presented again with the corrected data, no later than 15 days after the audit of the accounts. If the correction affects data in another statement or statements for other periods of time, this statement shall be submitted with the revised data including any other subsequent statements.
(3) The corrected statements shall be submitted within the time limits referred to in paragraphs 1 and 2 to the Czech National Bank in the manner laid down in Section 11 together with information on the content and the reason for the correction.
Providing organisational assumptions for data transmission
(1) If the reports are compiled and transmitted to the Czech National Bank by means of the programme application referred to in § 11 (1) (a) or (c), the domestic insurance undertaking, insurance undertaking from a third State, domestic reinsurance undertaking from a third State or insurance undertaking from another Member State shall designate at least 2 contact persons and the Czech National Bank shall communicate to them:
(a) the name and, where applicable, the names and surnames,
(b) the address of the workplace, telephone number, fax number and e-mail address of that person,
(c) determining the required role of this person in the SDNS programme application.
(2) The insurance or reinsurance undertaking referred to in paragraph 1 shall communicate to the Czech National Bank the number of the qualified certificate issued by the accredited certification service provider on which the guaranteed electronic signature used by the contact person pursuant to Section 11 (2) is based, including the name and identification number of the person of the certification service provider who issued it.
(3) The insurance or reinsurance undertaking referred to in paragraph 1 shall without undue delay inform the Czech National Bank of changes to the information referred to in paragraphs 1 and 2.
(4) If the reports are produced and transmitted to the Czech National Bank by means of the programme application referred to in § 11 (1) (b), the Czech National Bank shall, upon request, issue a certificate for the creation of the security mark referred to in § 11 (3).
Transitional provision
In case of application of the programme application referred to in § 11 (1) (a), data messages may be provided by electronic signature based on a certificate issued by the Czech National Bank until 31 December 2010.
Efficacy
This Decree shall take effect on 1 January 2010.
Governor:
Doc. Ing. Tůma, CSc.
Příloha č. 1
Annex No 1 to Decree No 433 / 2009 Coll.
Basic content of statements submitted through the data collection programme application
Statement: POJ (ČNB) 10-04
Name: Balance sheet of insurance / reinsurance undertaking for supervisory purposes
Content:
The POJ (CNB) report 10-04 "Balance sheet of the insurance / reinsurance undertaking for supervisory purposes' contains data following specific accounting legislation. It consists of two data areas - balance sheet assets and balance sheet liabilities.
Data area: ROPO10 _ 11
Name: Balance sheet assets
Content:
Assets and other assets are included in the part of the balance sheet asset. The value of each asset item at the last day of the quarter under review shall be expressed in gross value, excluding adjustments and adjustments, net value, offset by adjustments and adjustments, and the value of adjustments and adjustments shall be reported separately.
The data field includes total assets, as well as data on claims on subscribed capital, data on long-term intangible assets broken down into set-up expenses and goodwill, as well as investments (investments) broken down into land and buildings, investments in business groupings which are subdivided into shares in controlled persons, debt securities issued by controlled persons and loans to those persons, shares with significant influence, debt securities issued by persons in which the entity has a significant influence. For the purposes of this Regulation, the following definitions apply: The last item of investment (investment) is the deposit with active collateral. In addition, the data field shall contain data on the investment location of life insurance, if the policyholder is the bearer of the investment risk, debtors broken down into claims from direct insurance operations, claims from reinsurance operations and other claims. Other assets include data on long-term tangible assets, other than land and buildings, stocks, cash in accounts with financial institutions and cash in cash at the treasury and other assets. Part of the transitional asset accounts shall include interest accrued and rents, deferred acquisition costs for insurance contracts and other transitional assets accounts.
Data area: ROPO10 _ 21
Name: Balance sheet liabilities
Content:
The part of the balance sheet liability shall include liability items and other liabilities. The value of the individual technical provisions items shall be reported on a gross basis before their reduction by the reinsurers' share, the net amount less the reinsurers' share and the reinsurers' share separately.
The data field shall include total liabilities and, in part, equity capital data (including changes in capital), own shares or own provisional notes, own business shares, emission account data, reserve valuation fund, other equity funds, reserve fund and other profit funds, retained earnings or unpaid losses of past financial years and profit or loss of current financial years. The data field also contains data on subordinated liabilities and technical provisions broken down into the provision for non-earned premiums relating to the life and non-life insurance sectors, the provision for life insurance, the provision for life insurance, the provision for life insurance and non-life insurance, the premium reserve and discounts relating to the insurance and non-life insurance sectors, the equalisation reserve, the provision for the fulfilment of liabilities arising from the applied technical interest rate and other numerical parameters or the change in the rate of death, the non-life insurance provision relating to the life and non-life insurance sectors, the provision for the performance of liability obligations of the Office and other provisions relating to the insurance and non-life insurance sectors. The data field also includes the technical provision of life insurance, where the policyholder is the bearer of the investment risk, the provisions for other risks and losses, broken down into pension and similar obligations, the provisions for taxes and other provisions. It shall also include data on deposits in the case of passive collateral, creditors broken down by liabilities arising from direct insurance operations, liabilities arising from collateral operations, borrowing guaranteed by a bond, liabilities vis-à-vis financial institutions, other liabilities and guarantee fund of the Office. In part, the transitional liability accounts shall include future expenses and revenue and other transitional liability accounts.
Statement: POJ (ČNB) 20-04
Name: Statement of profit and loss of insurance / reinsurance undertaking
Content:
The POJ (CNB) report 20-04 "Statement of profit and loss of the insurance / reinsurance undertaking 'contains data following specific accounting legislation. The statement shall include cost and revenue items and profit and loss.
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Regulation Information
| Citation | Decree No. 433 / 2009 Coll., on the method of submission, form and particulars of the statements of insurance and reinsurance undertakings |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.12.2009 |
|---|---|
| Effective from | 01.01.2010 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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