Methodological and interpretative documents

EBA Guidelines on loan origination and monitoring (EBA/GL/2020/06, external link) These guidelines apply from 30 June 2021 and repeal Guidelines on ... Home Supervision,regulation Legislation Banksandcreditunions Methodologicalandinterpretativedocuments Methodologicalandinterpretativedocuments Officialinformation Prudentialrules – OfficialInformation Paymentsrules–OfficialInformation OfficialInformationof12October2021(pdf,693kB,availableinCzechonly)regardingsomeprovisionsofdecreesonreportingofbanksandforeignbankbranchesandcreditunionstotheCzechNationalBank AnnextotheOfficialInformationforbanks:AnnexNo.1–InformationonaGroup–amendmenttoreportE(CNB)8-01(xls,57kB,availableinCzechonly) AnnextotheOfficialInformationforcreditunions:AnnexNo.2–InformationonaGroup–amendmenttoreportDZ(CNB)80-01(xls,49kB,availableinCzechonly) OfficialInformationof5August2020(pdf,255kB)regardingtheinterpretationofthetermstrustworthinessandcompetence  OfficialInformationof1March2018(pdf,364kB)regardingcalculationoftheriskweightsfordeterminationofcontributionstotheDepositInsuranceFund,asamendedbyOfficialInformationNo3/2021CNBBull.(pdf,383kB)ofMarch2021,consolidatedtext(workingmaterial,pdf,387kB) CNBApproachtothecalculationofcontributionstotheDepositGuaranteeFund(pdf,335kB) annualcontributionrate(CR)in2021:0.045% adjustmentcoefficient(µ)in2021:181.131% note:therelevantamountoffundsintheDepositInsuranceFundexceeds0.8%ofcovereddepositspursuanttoArt.41ca(4)ofActNo.21/21992Coll.,onbanks,asamended;´mae´coefficienthasnotbeendeterminedfor2021 OfficialInformationof19August2016(pdf,306kB)regardingthepursuitofbusinessinthefinancialmarket–cloudcomputing OfficialInformationof12January2015(pdf,78kB)regardingcertainprovisionsoftheActonBanksandtheActonCreditUnionsrelatingtothesinglelicence Asummaryofthelegalrules,decreesandcurrentofficialinformationoftheCzechNationalBankconcerningbankingissuesapplyingtobranchesofforeignbanksoperatingunderthesinglelicenceregime(updatedasof1January2019) OfficialInformationof17January2014(pdf,94kB) regardingtheconditionsofadmissibilityofinducementsinthedistributionofcertainproductsonthefinancialmarket–isaffectedbyActNo.204/2017Coll.amendingActNo.256/2004Coll.,CapitalMarketUndertakingsAct,asamended,andotherrelatedactsanddirectlyeffectiveregulationsoftheEuropeanUnionconcerningmarketabuse,anupdateisbeingprepared OfficialInformationof27December2011(pdf,190kB,availableinCzechonly)regardingtheevaluationofanauditorinabank,creditunion,insuranceandreinsurancecompanybytheCzechNationalBank OfficialInformationof19April2011(pdf,82kB) regardingtheregistrationofrepresentativeofficesofforeignbanksandfinancialinstitutionscarryingonbankingactivities OfficialInformationof20December2010(pdf,133kB)onapplicationsforthegrantingoftheconsentoftheCzechNationalBankinmattersofthedisposalofthebusiness,thewindinguporthe transformationofacreditinstitution,thereductionintheregisteredcapitalofabank,thetakeoverofdebtsofabankunderconservatorshiporthereductioninthebasicmembershipcontributionofamemberofacreditunion OfficialInformationof21May2010(pdf,24kB)regardingtheevaluationofmanagementemployeesofbanks,branchesofforeignbanksfromthirdcountries,financialholdingsandelectronicmoneyinstitutions OfficialInformationof7July2008(pdf,145kB,availableinCzechonly),announcingthepracticeoftheCzechNationalBankregardingextractorcopyfromthecrimeregister OfficialInformationof10December2004(pdf,67kB,availableinCzechonly)regardingArticle20a(3)ofActNo.21/1992Coll.,onBanks,asamendedbyActNo.126/2002Coll.b. OfficialInformationof29October2004(pdf,14kB) regardingtheprovisionsofArticle1(3)(i)andArticle1(4)ofActNo.21/1992Coll.,onBanks,asamended GuidelinesoftheEuropeanSupervisoryAuthorities EBAGuidelinesonacommonassessmentmethodologyforgrantingauthorisationasacreditinstitutionunderArticle8(5)ofDirective2013/36/EU(EBA/GL/2021/12,externallink) EBAGuidelinesondelineationofavailablefinancialmeans(AFM)ofDepositGuaranteeSchemes(DGS)(EBA/GL/2021/17,externallink) EBAGuidelinesonrecoveryplanindicatorsunderArticle9ofDirective2014/59/EU(EBA/GL/2021/11,externallink) EBARevisedGuidelinesonstresstestsofdepositguaranteeschemesunderDirective2014/49/EU(EBA/GL/2021/10,externallink)repealingandreplacingGuidelinesEBA/GL/2016/04(‘RevisedGuidelinesonDGSstresstests’) JointESMAandEBAGuidelinesontheassessmentofthesuitabilityofmembersofthemanagementbodyandkeyfunctionholdersunderDirective2013/36/EUandDirective2014/65/EU(EBA/GL/U2021/06,ESMA35-36-2319,externallink) EBAGuidelinesonsoundremunerationpoliciesunderDirective2013/36/EU(EBA/GL/2021/04,externallink) EBAGuidelinesspecifyingthecriteriatoassesstheexceptionalcaseswheninstitutionsexceedthelargeexposurelimitsofArticle395(1)ofRegulation(EU)No575/2013andthetimeandmeasurestoreturntocompliancepursuanttoArticle396(3)ofRegulation(EU)No575/2013(EGA/GL/2021/09,externallink) EBAGuidelinesoninternalgovernanceunderDirective2013/36/EU(EBA/GL/2021/05,externallink) EBAGuidelinesoncriteriafortheuseofdatainputsintherisk-measurementmodelreferredtoinArticle325bcofRegulation(EU)No575/2013(EBA/GL/2021/07,externallink) EBAGuidelinesspecifyingtheconditionsfortheapplicationofthealternativetreatmentofinstitutions’exposuresrelatedto‘tri-partyrepurchaseagreements’setoutinArticle403(3)ofRegulation(EU)575/2013forlargeexposurespurposes(EBA/GL/2021/01,externallink) EBAGuidelinesonthespecificationanddisclosureofsystemicimportanceindicators(EBA/GL/2020/14,externallink) EBAGuidelinesontheappropriatesubsetsofsectoralexposurestowhichcompetentordesignatedauthoritiesmayapplyasystemicriskbufferinaccordancewithArticle133(5)(f)ofDirective2013/36/EU(EBA/GL2020/13,externallink) EBAGuidelinesonthetreatmentofstructuralFXunderArticle352(2)ofRegulation(EU)No575/2013(EBA/GL/2020/09,externallink) EBAGuidelinesonsupervisoryreportinganddisclosurerequirementsincompliancewiththeCRR‘quickfix’inresponsetotheCOVID-19pandemic(EBA/GL/2020/11,externallink) EBAGuidelinesonloanoriginationandmonitoring(EBA/GL/2020/06,externallink)Theseguidelinesapplyfrom30June2021andrepealGuidelinesoncreditworthinessassessment(EBA/GL/2015/11,externallink);Section5ofEBA/GL/2020/06alsoappliestoloansandadvancesthatalreadyexiston30June2021iftheirtermsandconditionshavebeenchangedafter30June2022,providedthatthechangesfollowaspecificcreditdecisionapproval,andiftheirimplementationrequiresanewloanagreementwiththeborroweroranaddendumtotheexistingagreement. EBAGuidelinesoncreditriskmitigationforinstitutionsapplyingtheIRBapproachwithownestimatesofLGDs(EBA/GL/2020/05,externallink) EBAGuidelinesonharmoniseddefinitionsandtemplatesforfundingplansofcreditinstitutionsunderRecommendationA4ofESRB/2012/2(EBA/GL/2019/05,externallink) EBAGuidelinesonthedeterminationoftheweightedaveragematurity(WAM)ofthecontractualpaymentsdueunderthetrancheinaccordancewithpoint(a)ofArticle257(1)ofRegulation(EU)No575/2013(EBA/GL/2020/04,externallink) EBAGuidelinesonreportinganddisclosureofexposuressubjecttomeasuresappliedinresponsetotheCOVID-19crisis(EBA/GL/2020/07,externallink) EBAGuidelinesontheequivalenceofconfidentialityregimes(EBA/GL/2020/03,externallink) EBAGuidelinesonlegislativeandnon-legislativemoratoriaonloanrepaymentsappliedinthelightoftheCOVID-19crisis(EBA/GL/2020/02,externallink);consolidatedversionupdatedasof2.12.2020(externallink); GuidelinesamendingGuidelinesEBA/GL/2020/02onlegislativeandnon-legislativemoratoriaonloanrepaymentsappliedinthelightoftheCOVID-19crisis (EBA/GL/2020/15,externallink) EBAGuidelinesamendingGuidelinesEBA/GL/2020/02(EBA/GL/2020/08,externallink) EBAGuidelinesonpaymentcommitmentsunderDirective2014/49/EUondepositguaranteeschemes(EBA/GL/2015/09,externallink) EBAGuidelinesoncooperationagreementsbetweendepositguaranteeschemesunderDirective2014/49/EU(EBA/GL/2016/02,externallink) EBARecommendationsontheequivalenceofconfidentialityregime(EBA/REC/2015/01, externallink) EBARecommendationsamendingRecommendationsEBA/REC/2015/01ontheequivalenceofconfidentialityregime (EBA/REC/2015/02,externallink) RecommendationsamendingRecommendationsEBA/REC/2015/01ontheequivalenceofconfidentialityregimes(EBA/REC/2017/01,externallink) RecommendationsamendingRecommendationsEBA/REC/2015/01ontheequivalenceofconfidentialityregimes(EBA/REC/2018/01,externallink) RecommendationsamendingRecommendationsEBA/REC/2015/01ontheequivalenceofconfidentialityregimes(EBA/REC/2018/03,externallink) EBAGuidelinesonoutsourcingarrangements(EBA/GL/2019/02,externallink) EBAGuidelinesfortheestimationofLGDappropriateforaneconomicdownturn(‘DownturnLGDestimation’)(EBA/GL/2019/03,externallink) EBAGuidelinesonmanagementofnon-performingandforborneexposures(EBA/GL/2018/06,externallink) EBAGuidelinesondisclosureofnon-performingandforborneexposures(EBA/GL/2018/10,externallink) EBAGuidelinesontheSTScriteriaforABCPsecuritisation(EBA/GL/2018/08,externallink) EBAGuidelinesontheSTScriteriafornon-ABCPsecuritisation(EBA/GL/2018/09,externallink) EBAGuidelinesonspecificationoftypesofexposurestobeassociatedwithhighriskunderArticle128(3)ofRegulation(EU)No575/2013(EBA/GL/2019/01,externallink) JointCommitteeGuidelinesoncomplaints-handlingforthesecurities(ESMA)andbanking(EBA)sectors(JC/2018/35,externallink) EBAGuidelinesoninstitutions’stresstesting(EBA/GL/2018/04,externallink) EBAGuidelinesonthemanagementofinterestrateriskarisingfromnon-tradingbookactivities(EBA/GL/2018/02,externallink) EBAGuidelinesoninternalgovernanceunderDirective2013/36/EU(EGA/GL/2017/11,externallink) EBAGuidelinesoncreditinstitutions´creditriskmanagementpracticesandaccountingforexpectedcreditlosses(EBA/GL/2017/06,externallink) EBAGuidelinesonPDestimation,LGDestimationandthetreatmentofdefaultedexposures(EBA/GL/2017/16,externallink) EBAGuidelinesonuniformdisclosuresunderArticle473aofRegulation(EU)No575/2013asregardsthetransitionalperiodformitigatingtheimpactoftheintroductionofIFRS9onownfunds(EBA/GL/2018/01,externallink) EBAGuidelinesamendingGuidelinesEBA/GL/2018/01toensurecompliancewiththeCRR‘quickfix’inresponsetotheCOVID-19pandemic(EBA/GL/2020/12,externallink) EBAGuidelinesonthesecuritymeasuresforoperationalandsecurityrisksofpaymentservicesunderDirective(EU)2015/2366(PSD2)(EBA/GL/2017/17,externallink) EBAGuidelinesonconnectedclientsunderArticle4(1)(39)ofRegulation(EU)No575/2013(EBA/GL/2017/15,externallink) EBARecommendationonthecoverageofentitiesinagrouprecoveryplan(EBA/REC/2017/02,externallink) EBAGuidelinesonproceduresforcomplaintsofallegedinfringementsofDirective(EU)2015/2366(PSD2)(EBA/GL/2017/13,externallink) EBAGuidelinesonmajorincidentreportingunderDirective(EU)2015/2366(PSD2)(EBA/GL/2017/10,externallink) EBAGuidelinesonICTRiskAssessmentundertheSupervisoryReviewandEvaluationprocess(SREP)(EBA/GL/2017/05,externallink) JointGuidelinesontheprudentialassessmentofacquisitionsandincreasesofqualifyingholdingsinthefinancialsector(JC/GL/2016/01,externallink) EBAGuidelinesonLCRdisclosure(EBA/GL/2017/01,externallink) EBAGuidelinesonICAAPandILAAPinformationcollectedforSREPpurposes(EBA/GL/2016/10,externallink) EBAGuidelinesondisclosurerequirementsunderPartEightofRegulation(EU)No575/2013(EBA/GL/2016/11,externallink) EBAGuidelinesontheapplicationofthedefinitionofdefaultunderArticle178ofRegulation(EU)No575/2013(EBA/GL/2016/07,externallink) EBAGuidelinesonimplicitsupportforsecuritisationtransactions(EBA/GL/2016/08,externallink) EBAGuidelinesoncorrectionstomodifieddurationfordebtinstrumentsunderArticle340(3)ofRegulation(EU)575/2013(EBA/GL/2016/09,externallink) EBAGuidelinesonthecriteriatodeterminetheconditionsofapplicationofArticle131(3)ofDirective2013/36/EU(CRD)inrelationtotheassessmentofothersystemicallyimportantinstitutions(O-SIIs)(EBA/GL/2014/10,externallink) EBAGuidelinesonproductoversightandgovernancearrangementsforretailbankingproducts(EBA/GL/2015/18,externallink) EBAGuidelinesonLimitsonexposurestoshadowbankingentitieswhichcarryoutbankingactivitiesoutsidearegulatedframeworkunderArticle395(2)ofRegulation(EU)No575/2013(EBA/GL/2015/20,externallink) EBAGuidelinesonpaymentcommitmentsunderDirective2014/49/EUondepositguaranteeschemes(EBA/GL/2015/09,externallink) EBAGuidelinesonarrearsandforeclosure(EBA/GL/2015/12,externallink) EBAGuidelinesonthemanagementofinterestrateriskarisingfromnon-tradingactivities(EBA/GL/2015/08,externallink) EBAGuidelinesonmethodsforcalculatingcontributionstodepositguaranteeschemes(EBA/GL/2015/10,externallink) EBAGuidelinesonmateriality,proprietaryandconfidentialityandondisclosurefrequencyunderArticles432(1),432(2)and433ofRegulation(EU)No575/2013(EBA/GL/2014/14,externallink) EBAGuidelinesonthecommonproceduresandmethodologiesforthesupervisoryreviewandevaluationprocess(SREP)(EBA/GL/2014/13,externallink),revisedbytheEBAGuidelinesontherevisedcommonproceduresandmethodologiesforthesupervisoryreviewandevaluationprocessandsupervisorystresstesting(EBA/GL/2018/03,externallink) EBAGuidelinesonharmoniseddefinitionsandtemplatesforfundingplansofcreditinstitutionsunderRecommendationA4ofESRB/2012/2(EBA/GL/2014/04,externallink) EBAGuidelinesoncapitalmeasuresingrantingforeignexchangecredits tounsecureddebtorswithintheframeworkofthesupervisoryreview andevaluation(SREP)(EBA/GL/2013/02,externallink) EBAGuidelinesonSignificantCreditRiskTransferwithintheframeworkofsecuritisation(EBA/GL/2014/05,externallink) EBAGuidelinesondisclosureofencumberedandunencumberedassets(EBA/GL/2014/03,externallink) Annex– Disclosureofassetencumbrance(xlsx,20kB) EBAGuidelinesontheapplicablenotionaldiscountrateforvariableremuneration(EBA/GL/2014/01,externallink) EBARecommendationontheuseoftheLegalEntityIdentifieR(EBA/REC/2014/1,externallink) EBAGuidelinesontheassessmentofthesuitabilityofthemanagementbodyandkeyfunctionholders(EBA/GL/2012/06,externallink) EBAGuidelinesonAdvancedMeasurementApproach(AMA)ExtensionandChanges(EBA/GL/2012/01,externallink) EBAGuidelinesonstressfulriskpotential(EBA/GL/2012/2,externallink) EBAGuidelinesonsupplementarydefaultriskrequirementandmigration(EBA/GL/2012/3,externallink) Questionsandanswers ListoftheCNBOpinionsregardingspecialregulatoryquestions(availableinCzechonly)ispublishedinaseparatewebapplication CNBanswerstofrequentlyaskedquestions(FAQ,availableinCzechonly) QuestionsandanswersoftheCommissionandtheEBAregardingfinancialmarketregulation(SingleRulebookQ&A)(externallink)–toRegulation(EU)No575/2013(CRR)oftheEuropeanParliamentandoftheCouncilonprudentialrequirementsforcreditinstitutions,toRegulation(EU)2019/2033(IFR)oftheEuropeanParliamentandoftheCouncilontheprudentialrequirementsofinvestmentfirms,toRegulation(EU)2017/2402(SecReg)layingdownageneralframeworkforsecuritisationandcreatingaspecificframeworkforsimple,transparentandstandardisedsecuritisation,toRegulation(EU)No648/2012(EMIR)oftheEuropeanParliamentandoftheCouncilonOTCderivatives,centralcounterpartiesandtraderepositories,toRegulation(EU)No909/2014(CSDR)oftheEuropeanParliamentandoftheCouncilonimprovingsecuritiessettlementintheEuropeanUnionandoncentralsecuritiesdepositories,to Regulation(EU)2015/847(WTR)oninformationaccompanyingtransfersoffundsandtoRegulation(EU)2015/751(IcFR)oftheEuropeanParliamentandoftheCounciloninterchangefeesforcard-basedpaymenttransactions,toDirective2013/36/EU(CRD)oftheEuropeanParliamentandoftheCouncilonaccesstotheactivityofcreditinstitutionsandtheprudentialsupervisionofcreditinstitutions,toDirective(EU)2019/2034(IFD)oftheEuropeanParliamentandoftheCouncilontheprudentialsupervisionofinvestmentfirms,toDirective2014/59/EU(BRRD)oftheEuropeanParliamentandoftheCouncilestablishingaframeworkfortherecoveryandresolutionofcreditinstitutionsandinvestmentfirms,toDirective2014/49/EU(DGSD)oftheEuropeanParliamentandoftheCouncilondepositguaranteeschemes,toDirective(EU)2015/2366(PSD2)oftheEuropeanParliamentandoftheCouncilonpaymentsservicesintheinternalmarket,toDirective2014/17/EU(MCD)oftheEuropeanParliamentandoftheCounciloncreditagreementsforconsumersrelatingtoresidentialimmovableproperty,Directive 2008/48/EC(CCD)oftheEuropeanParliamentandoftheCounciloncreditagreementsforconsumers,Directive(EU)2015/849(AMLD)oftheEuropeanParliamentandoftheCouncilonthepreventionoftheuseofthefinancialsystemforthepurposesofmoneylaunderingorterroristfinancing,toDirective2014/92/EU(PAD)onthecomparabilityoffeesrelatedtopaymentaccounts,paymentaccountswitchingandaccesstopaymentaccountswithbasicfeatures,toDirective2009/110/EC(EMD)onthetakingup,pursuitandprudentialsupervisionofthebusinessofelectronicmoneyinstitutions,toDirective2002/65/EC(DMD)concerningthedistancemarketingofconsumerfinancialservicesandtobindingtechnicalstandards(RTS,ITS)andEBAguidelines(GL)  Otherdocuments InformationontheCNB'sapproachtodisclosureofinformationpursuanttoRegulation(EU)No575/2013andDecreeNo163/2014Coll.inthelightofCOVID-19(availableinCzechonly) EBAlists(externallink) withinformationrelevantforcalculationofcreditriskcapitalrequirementspursuanttoRegulation(EU)No.575/2013 ESMARegisters(externallink) Listofregulatedmarkets,multilateralandorganisedtradingfacilitiesandsystematicinternalisers(externallink) pursuanttoArticle2(2)and(3)ofActNo.256/2004Coll.,asamended ListofCommonEquityTier1instruments(CET1)byvirtueofRegulation(EU)No575/2013–Q42019update(externallink) NPLtemplates(externallink)forprovidingcomparableandstandardiseddataonNPLs EBA-NPLTemplatesCoverNote(externallink) EBA-NPLTransactionTemplatesinstructions(externallink) EBA-NPLTransactionTemplatesdatadictionary(externallink) EBA-NPLTransactionTemplates-Resi(externallink) EBA-NPLTransactionTemplates-CRE(externallink) EBA-NPLTransactionTemplates–SMECorp(externallink) EBA-NPLTransactionTemplates-Unsecured(externallink) EBA-NPLTransactionTemplates-Auto(externallink) EBA-NPLTransactionTemplates–LeasingABF(externallink) EBA-NPLTransactionTemplates-Specialised(externallink) EBA-NPLTransactionTemplatesvalidationrules(externallink) EBA-NPLPortfolioScreeningTemplate(externallink) Asummaryofsomeofthelegalandotherrulesconcerningbankingissuesapplyingtobranchesofforeignbanksoperatingunderthesinglelicenceregime DocumentsavailableinCzechonly TheSupervisoryStrategyoftheCzechNationalBank Long-termsupervisorystrategyoftheCzechNationalBank What’snewinsupervision Legislation Banksandcreditunions Insuranceandreinsurancecompaniesandinsuranceintermediaries Pensionmanagementcompaniesandfunds,pensionintermediaries Investmentfirmsandinvestmentintermediaries ManagementCompaniesandInvestmentFunds Paymentinstitutions,electronicmoneyinstitutions,small-scalepaymentserviceprovidersandsmall-scaleelectronicissuers Financialconglomerates Tradingvenues,settlement,registrationofsecuritiesandregulatedmarketprotection Issuance,takeoverbidsandsqueeze-outs Bureauxdechange Moneylaundering OTCderivativesandsecuritisation Other(auditing,ratingagencies,indices) Recoveryandresolution Consumerprotectionandconsumercredit KeyInformationDocuments(PRIIPs) Conductofsupervision Listsandregisters Aggregateinformationonthefinancialsector Informationpublishedbyissuers InformationonShortPositions CentralCreditRegister Financialinnovation Ourwebsiteusescookies Weareconstantlystrivingtoimprovethiswebsiteforourusers.Forthispurpose,weareusingtechnicalandanonymizedstatisticalcookies. 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