This Decree is based on Subsection 91 (1) of the Credit Institutions Act.
Chapter 1 General provisions
§ 1. Scope of Decree
This Decree establishes requirements to be met when reporting supervisory financial information on an individual basis to the Financial Supervision Authority.
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§ 2. Application of Decree
The requirements of the Decree are obligatory to all credit institutions established in Estonia and foreign credit institutions’ branches established in Estonia (hereinafter credit institution). The requirements of the Decree are applied on an individual basis.
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Chapter 2 Financial information reports, preparation and submission thereof, and data exchange format
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§ 3. Financial information reports
The Financial Supervision Authority requires the submission of financial reports as provided for in Annex I ’Simplified supervisory financial reporting’to Regulation (EU) 2015/534 of the European Central Bank on reporting of supervisory financial information (hereinafter the regulation on supervisory financial information).
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§ 31. Preparation of financial information reports
(1) The preparation and submission of financial information reports is based on rules provided for in Annex I to the regulation on supervisory financial information.
(2) Period-related financial information report indicators are submitted cumulatively from the start of the reporting year.
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§ 4. Reference dates and remittance dates
(1) The reference dates of the financial information reports to be submitted once a quarter, as referred to in Section 3 of the Decree, are 31 March, 30 June, 30 September, and 31 December. The reference date of the financial information report to be submitted once a year, as referred to in Section 3 of the Decree, is 31 December.
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(2) The financial information reports referred to in Section 3 of the Decree are submitted at the latest by the last banking day of the calendar month following the reference date.
§ 5. Data exchange format of reports
(1) The reports are submitted to the Financial Supervision Authority electronically using the data exchange format XBRL (eXtensible Business Reporting Language).
(2) Entities submitting reports shall follow the requirements referred to in this Decree and on the website of the Financial Supervision Authority at http://www.fi.ee/index.php?id=19216.
§ 6. Submission of reports
The reports are sent to the address [email protected].
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§ 7. Use of classifications, codes and international standards
(1) The currency code is determined according to the currency code table of the International Standard ISO 4217 and written in capital letters.
(2) The country code is determined according to the table of two-letter country and subdivision codes of the International Standard ISO 3166 and written in capital letters.
§ 8. Accuracy and presentation of figures
(1) Monetary values are presented in euros or rounded to euro cents.
(2) Percentage values are presented as i/100, rounded to four decimal places.
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