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Requirements for reporting of supervisory financial information on an individual basis

Issuer:Governor of Eesti Pank
Type:regulation
In force from:01.07.2018
In force until: In force
Translation published:25.09.2018

Requirements for reporting of supervisory financial information on an individual basis

Passed 05.02.2016 No. 3
RT I, 09.02.2016, 19
Entry into force 12.02.2016

Amended by the following legal instruments (show)

PassedPublishedEntry into force
09.12.2016RT I, 14.12.2016, 101.06.2017
12.06.2018RT I, 19.06.2018, 101.07.2018

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.
[RT I, 14.12.2016, 1 - entry into force 01.06.2017]

§ 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.
[RT I, 14.12.2016, 1 - entry into force 01.06.2017]

Chapter 2 Financial information reports, preparation and submission thereof, and data exchange format 
[RT I, 14.12.2016, 1 - entry into force 01.06.2017]

§ 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).
[RT I, 14.12.2016, 1 - entry into force 01.06.2017]

§ 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.
[RT I, 14.12.2016, 1 - entry into force 01.06.2017]

§ 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.
[RT I, 14.12.2016, 1 - entry into force 01.06.2017]

 (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 fiaruanded@fi.ee.
[RT I, 19.06.2018, 1 – entry into force 01.07.2018]

§ 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.