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Establishment of supplementary reports on a credit institution’s balance sheet

Passed 30.03.2021 No. 3
RT I, 09.04.2021, 2
Entry into force 01.01.2022

Amended by the following legal instruments (show)

This decree is established under § 91(1) and § 91(3) of the Credit Institutions Act, § 30¹(3¹) of the Official Statistics Act, and Article 5 of the Statute of the European System of Central Banks and of the European Central Bank under Article 4 of Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (OJ L 318, 27.11.1998, p. 8–19).
[RT I, 18.06.2024, 1 - entry into force 21.06.2024]

Chapter 1 General Provisions 

§ 1.  Scope of the Decree

 (1) This decree establishes:
 1) the requirements for the content and form of the reports listed in § 3 of this decree to be submitted to Eesti Pank, Finantsinspektsioon and the Financial Intelligence Unit (hereinafter reports);
 2) the terms and procedure for submitting the reports listed under § 3 (1) of this decree to Finantsinspektsioon;
 3) the terms and procedure for submitting the reports listed under § 3 (2) and (3) of this decree to Eesti Pank.
[RT I, 18.06.2024, 1 - entry into force 21.06.2024]

 (2) The reports required by the decree are used by the European Central Bank under the requirements of the following regulations:
 1) Regulation (EU) No 1011/2012 of the European Central Bank of 17 October 2012 concerning statistics on holdings of securities (ECB/2012/24);
 2) Regulation (EU) no 1072/2013 of the European Central Bank of 24 September 2013 concerning statistics on interest rates applied by monetary financial institutions (recast) (ECB/2013/34);
 3) Regulation (EU) 2021/379 of the European Central Bank of 22 January 2021 on the balance sheet items of credit institutions and of the monetary financial institutions sector (recast) (ECB/2021/2).
[RT I, 18.06.2024, 1 - entry into force 21.06.2024]

§ 2.  Application of the Decree

  All credit institutions and branches of credit institutions operating in Estonia (hereinafter credit institutions) are obliged to prepare and submit the reports provided in this decree.

Chapter 2 Reports, principles for preparing reports, and submission of reports 

§ 3.  Reports and reporting principles

 (1) Credit institutions shall compile and submit to Finantsinspektsioon the following reports:
 1) Report on the balance of resources (Appendix 1);
 2) Report on the balance of loans (Appendix 2);
 3) Report on securities (Appendix 3);
 4) Report on receipts and payments (Appendix 4);
 5) Report on changes in claims disposed of or written off the credit institution’s balance sheet (Appendix 5);
 6) Report on housing loans (Appendix 6);

 (2) Credit institutions shall compile and submit to Eesti Pank the following reports:
 1) Report on the turnover of resources (Appendix 7);
 2) Report on the turnover of loans (Appendix 8);
 3) Supplementary report on the balance of loans (Appendix 9);
 4) Report on the turnover of liabilities related to securities (Appendix 10);
 5) Report on the balance of liabilities related to securities (Appendix 11);
 6) Report on non-transactional financial flows and transferred loans (Appendix 12);
 7) Report on notional cash pooling (Appendix 13);
 8) Report on accounting of intangible assets and tangible fixed assets (Appendix 14);
 9) Report on other loans and leases to households (Appendix 15).

 (3) A credit institution with branches outside Estonia is required:
 1) also to prepare and submit to Eesti Pank the reports specified in § 3(1) 1)-3) recognising only the data of the credit institution’s entity located in Estonia (head office);
 2) in the reports specified in § 3(1) 6) and § 3(2), to recognise only the data of the credit institution’s entity located in Estonia (head office).

 (4) Reports must show the values in euros, rounded to two decimal places, unless stated otherwise in this decree.

 (5) Reports must show interest rates, annual percentage rate of charge and risk margin as percentages over a year and in the format of the interest rate divided by one hundred (i/100) and rounded to six decimal places.
[RT I, 04.02.2022, 8 - entry into force 07.02.2022]

 (6) For housing loans, the reports must show the loan-to-value ratio and the debt service-to-income ratio in the format of rate divided by one hundred (i/100) and rounded to four decimal places.

 (7) Amounts recorded in foreign currency must be converted into euros at the official exchange rate of the European Central Bank for the last banking day of the reporting period.

§ 4.  Reporting period and submission dates

 (1) The data listed under § 3(1) 1)–4), and § 3(2) 1)-7) of this decree shall be reported on a monthly basis. The data listed under § 3(1) 5) and 6) and § 3(2) 8) and 9) of this decree shall be reported on a quarterly basis.

 (2) The reports listed under § 3(1) 1)–4) and § 3(2) 1), 2), 4), 5) and 8) of this decree are submitted by the seventh banking day after the end of the reporting period; the reports listed under § 3(2) 3) and 7) are submitted by the 10th banking day after the end of the reporting period; the report listed under § 3(2) 6) is submitted by the 12th banking day after the end of the reporting period; the reports listed under § 3(1) 6) and 3(2) 9) are submitted by the 20th banking day after the end of the reporting period; and the report listed under § 3(1) 5) is submitted within one month after the end of the reporting period.

§ 5.  Submission of reports

 (1) The reports shall be submitted to Finantsinspektsioon and Eesti Pank electronically in the XML (eXtensible Markup Language) format, as in Decree No. 4 of the Governor of Eesti Pank of 29 May 2018 “Requirements for the electronic submission of reports” (RT I, 05.06.2018, 1).

 (2) If errors have been found or accounting principles have been changed, corrected reports shall be submitted electronically.

 (3) In the absence of data on the reporting area, a blank report shall be submitted.

§ 6.  Use of classifications and international standards

 (1) The reports shall specify currency codes in accordance with the table of currency codes set forth with the international standard ISO 4217, in capital letters.

 (2) The clients’ country codes are indicated in capital letters and in accordance with the ISO 3166-2 two-letter code list for countries and their subdivisions.
[RT I, 04.02.2022, 8 - entry into force 07.02.2022]

 (3) Sectors of the economy in the reports are shown according to the Statistical Classification of Economic Activities in Estonia (EMTAK).

 (4) Dates in the reports are indicated according to the date format (yyyy/mm/dd) of the International standard ISO 8601.

Chapter 3 Terms and definitions used in the Appendixes 

§ 7.  Terms used

  For the purposes of Appendixes 1–15 of the decree, the terms and definitions set forth in § 8–18 shall apply.

§ 8.  Terms and definitions used for customers and issuers

  The classification of clients and issuers shall be based on the definitions set out in Chapter 2 of Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013).
[RT I, 28.05.2021, 1 - entry into force 01.01.2022]

§ 9.  Terms and definitions used for residency

 (1) Residents are:
 1) state authorities or agencies of the Republic of Estonia in the broadest sense (legislative, executive and judicial bodies or their agencies, and constitutional institutions), and local governments or their agencies;
 2) Estonian diplomatic, consular or other official representations in foreign countries, and representative offices of other Estonian institutions or organisations abroad which are not engaged in any economic or commercial activity;
 3) legal persons in public law and their agencies formed under the laws of the Republic of Estonia;
 4) legal persons in private law registered in the Republic of Estonia, or their representative offices (including cross-border service providers);
 5) companies (Societas Europaea, SE) or cooperatives (Societas Cooperativa Europaea, SCE) registered in the Republic of Estonia under the statute for a European company, or their representative offices;
 6) branches of foreign legal persons registered in the Republic of Estonia;
 7) Estonian citizens residing in the Republic of Estonia;
 8) aliens residing in the Republic of Estonia who hold a permanent residence permit or a temporary residence permit for at least one year;
 9) people specified in clauses 7 or 8, studying or undergoing medical treatment abroad, whatever the duration of their studies or medical treatment;
 10) people specified in clauses 7 or 8 who are members of a ship crew, or seasonal or cross-border workers abroad, whatever the duration of their stay abroad;
 11) diplomats, military personnel, and staff of consular or other official representations of the Republic of Estonia and their family members abroad who enjoy immunity and diplomatic privileges.

 (2) A non-resident is anyone not covered by the definition of residents.

§ 10.  Terms and definitions used for loans

 (1) Loan constitutes a financial claim under a contract in compliance with loan agreement terms and conditions provided for under § 396(1) of the Law of Obligations Act.

 (2) Reverse repurchase agreement is a contract under which the accountable credit institution buys securities or commodities or tradable certificates representing securities or commodities with an obligation to sell the purchased assets or similar assets back at a fixed price at an agreed time.

 (3) Repurchase agreement is a contract under which the accountable credit institution sells securities or commodities or tradable certificates representing securities or commodities with an obligation to buy them or similar assets back at a fixed price at an agreed time.

 (4) Overdraft facility is a loan resource in use by the customer as specified under § 407 (1) of the Law of Obligations Act.

 (5) Credit card loan is the used amount of the credit limits of credit cards (including charge cards) issued by a credit institution.

 (6) Other revolving credit is a loan that cannot be identified as a credit card loan or an overdraft facility and has the following characteristics:
 1) the borrower may use or withdraw funds within the pre-agreed credit limit without notifying the creditor in advance;
 2) the amount of credit available may increase and decrease according to the borrowing and repayment of funds;
 3) the credit can be used repeatedly.

 (7) Loan for specific purposes with interest rate restriction is a loan issued on account of a resource for specific purposes and whose interest margin is restricted. Such loans also include classified transaction loans with limited interest margin. Loans that are based on a resource for specific purposes but have unrestricted interest margin are recorded as market interest rate loans.

 (8) Other loan with interest rate restriction is a loan issued with an interest rate lower than the market interest rate (for example, a loan issued to a commercial undertaking in the same consolidation group as the credit institution).

 (9) Subordinated loan is a credit institution's claim satisfied after the justified claims of any other creditors in the event of dissolution or declaration of bankruptcy of the debtor or a credit institution's liability if, in the event of dissolution or declaration of bankruptcy of the credit institution, the claim against the credit institution arising from such liability is to be satisfied after the satisfaction of the accepted claims of all other creditors.

 (10) Financial lease is a claim resulting from financing the purchase of an asset, where the acquirer of the asset becomes the owner of the lease object at the end of the lease period. An operating lease similar to a financial lease is also shown as financial lease.

 (11) Factoring means financing of circulating capital under security of invoice amounts receivable from buyers.

 (12) Syndicated loan is a loan provided to the borrower by several lenders on the basis of a common loan contract.

 (13) Forborne loans are loans that are defined in Section 18, “Forborne exposures (19)” of Part 2 of Annex V of Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1–1955).

 (14) Non-performing loans are loans that are defined in Section 17, “Performing and non-performing exposures (18)” of Part 2 of Annex V of Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1–1955).

 (15) Loan not repaid in due time is a loan for which a repayment of the principal amount or interest has not been received in accordance with the repayment schedule.

 (16) New agreement is the first agreement signed by the reporting credit institution during the reporting period. New agreements do not include agreements transferred from other Estonian credit institutions or Estonian subsidiaries of foreign credit institutions, and amendments to agreements signed earlier by the reporting credit institution.

 (17) Advances that are not loans are advances defined in paragraph 85(g) of Part 2 of Annex V of Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1–1955).

 (18) A loan with partial amortisation is a loan with a final payment significantly higher than the regular payments made during the loan period.

§ 11.  Terms and definitions used for deposits

 (1) Deposit is a financial obligation of the account manager to the account holder, which arises from the settlement contract or deposit agreement made between the account manager and account holder. Deposits also include registered acknowledgement of obligation (certificates of deposit) issued in respect of the deposit, if it is not transferable.

 (2) Demand deposit is a deposit complying with the following conditions:
 1) the deposit is intended for settlements with third parties;
 2) the deposit is made for an unspecified term;
 3) the deposited funds can be used and controlled freely.

 (3) Overnight deposit is a deposit complying with the following conditions:
 1) the deposit is not intended for settlements with third parties;
 2) the deposit has no specified term or a term between two consecutive banking days;
 3) the deposited funds can be used and controlled during the next banking day without significant sanction or without limit of demand or without a deposit contract being signed.

 (4) Time deposit is a deposit complying with the following conditions:
 1) the deposit is intended for depositing money;
 2) the deposit is not intended for settlements with third parties;
 3) the term for the deposit is fixed by a contract;
 4) the amount of the deposit and the interest paid are fixed by a contract and cannot be changed;
 5) violation of the contract conditions may result in a contractual penalty such as a lower interest rate.

 (5) Savings deposit is a deposit complying with the following conditions:
 1) the deposit is intended for accumulating and depositing money;
 2) the deposit is not intended for settlements with third parties;
 3) the term for the deposit may be associated with a specific condition such as a wedding day, or the accumulation of a certain amount of money in the account;
 4) the amount deposited may be increased;
 5) violation of the contract conditions may result in a penalty;
 6) withdrawal of the deposit may require advance notice.

 (6) Investment deposit is a deposit complying with the following conditions:
 1) the deposit is intended for depositing money;
 2) the deposit is not intended for settlements with third parties;
 3) the term for the deposit is fixed by a contract and cannot be changed;
 4) the interest paid on the deposit depends partly or fully on a change in the value of certain investments;
 5) premature termination of the contract may result in a penalty.

 (7) Loan resource for specific purposes is a resource that has been allocated to a credit institution for re-lending to a specific target group or under pre-determined conditions.

§ 12.  Terms and definitions used for securities

 (1) Debt security is a security which proves the debt obligation of the borrower and sets out that the borrower is required to repay the loan to the lender on an agreed date and pay the interest due and that the lender has a right of claim with regard to the loan.

 (2) Subordinated debt security is a security representing a credit institution's claim satisfied after the justified claims of any other creditors in the event of dissolution or declaration of bankruptcy of the debtor or a security representing a credit institution's liability if, in the event of dissolution or declaration of bankruptcy of the credit institution, the claim against the credit institution arising from such liability is to be satisfied after the satisfaction of the accepted claims of all other creditors.

 (3) Equity instrument is any contract certifying a holding in a company's outstanding assets after all its liabilities have been deducted.

 (4) Share is an equity instrument which proves the right of its owner to a part of the assets and earnings of a public limited company and grants its owner (shareholder) the right to participate in the general meetings of shareholders and in distribution of the earnings or the assets remaining after dissolution of the company, and other rights provided by the law and the articles of association.

 (5) Preferred share is a non-voting equity instrument which gives its holder a pre-emptive right to dividends and assets remaining after dissolution of the company.

 (6) Unit is an equity instrument certifying its holder's right to a part of the assets and earnings of a private limited company and entitling the holder to participate in the management of a private limited company, distribution of earnings and, upon dissolution of the private limited company, distribution of remaining assets, and other rights provided by the law and the articles of association.

 (7) Money market instrument is a security specified under § 2 (1) 5) of the Securities Market Act.

 (8) Fund unit (investment fund unit / money market fund unit) is a registered security denoting the right of the holder of the unit to a proportional part of the fund's assets.

 (9) Privatisation voucher is a security specified under § 28 (1) of the Privatisation Act and similar securities of other countries.

 (10) Derivative instrument is a derivative security as provided in § 2 of the Securities Market Act and similar tradable security expressing the rights or obligations to acquire, exchange or transfer.

 (11) Hybrid debt security is a financial instrument that combines simultaneously a debt instrument and a hidden derivative and the value of which depends on changes in the value of the derivative's component.

 (12) Covered Bond is a security defined in § 2(1) of the Covered Bonds Act.

 (13) Mortgage covered bond is a bond for which the collateral may only be claims of the issuer arising from credit granted to a natural person secured by a mortgage on residential real estate located in the territory of the contracting state, if they meet the requirements of § 25-27 of the Covered Bonds Act.

 (14) Mixed asset covered bond is a bond for which the collateral may be a mortgage on residential real estate and other primary cover assets defined in § 30(1) of the Covered Bonds Act.

§ 13.  Terms and definitions used for holdings

 (1) Subsidiary is an undertaking controlled by a parent undertaking. Control is assumed to exist if the parent undertaking holds, directly or through subsidiary undertakings, more than 50% of the subsidiary's voting rights, except for the cases when it is possible to prove clearly that such voting right does not involve control. Control also exists when the parent company holds 50% or less of the voting rights, but the parent company:
 1) has actual control over more than 50% of the voting rights under an agreement with other investors;
 2) controls the undertaking's financial and operating policy under articles of association or an agreement;
 3) is able to appoint or remove the majority of members of the executive management and the highest supervisory body such as the executive board and supervisory board of a commercial undertaking; or
 4) is able to appoint the executive management and exercise a significant influence over the resolutions of the highest supervisory body.

 (2) Associated undertaking is an undertaking which is dominantly influenced by the parent undertaking, but which is not subject to its control. Dominant influence is assumed to exist if one investing undertaking holds, directly or through subsidiary undertakings, more than 20% of the associated undertaking's voting rights, except in cases when it is possible to prove clearly that such voting right does not involve dominant influence. In exceptional cases dominant influence may also exist with a holding of less than 20%.

 (3) The following circumstances normally characterise the existence of dominant influence:
 1) representation in the executive management or the highest supervisory body of the investment object;
 2) participation in the business policy decision-making of the investment object;
 3) significant transactions between the investor and the investment object;
 4) partial overlap of the management of the investor and the investment object;
 5) exchange of technical information between the investor and the investment object.

§ 14.  Terms and definitions used for loan collaterals

 (1) Collateral is an asset or right which is used for securing the repayments of the main loan amount and the interests in the event of solvency problems at the debtor.

 (2) First ranking mortgage is a mortgage established for the benefit of the mortgagee under § 325 of the Law of Property Act or § 15 of the Law of Maritime Property Act, securing a claim of the credit institution which shall be satisfied from the mortgaged real estate at the first priority.

 (3) Other mortgage is a mortgage established for the benefit of the mortgagee under § 325 of the Law of Property Act or § 15 of the Law of Maritime Property Act, securing a claim of the credit institution which shall be satisfied from the mortgaged real estate according to the ranking of the mortgage after the claims secured by the first ranking mortgage have been satisfied.

 (4) Registered security over movables is a pledge on an asset entered into a public registry which is kept according to the procedure prescribed in legal acts, where the claim of the credit institution secured by the pledge shall be satisfied from the pledged asset:
 1) a pledge on constructions, on cars, on commercial vehicles used for business purposes or on other movables defined under § 297 of the Law of Property Act;
 2) a commercial pledge established under § 1 of the Commercial Pledges Act on movables of an entrepreneur entered into the Commercial Registry.
A registered security for securities is the encumbrance of a security with the right of lien under Chapter 2, Division 3 of the Law of Property Act.
[RT I, 04.02.2022, 8 - entry into force 07.02.2022]

 (5) Surety, guarantee is an obligation of the guarantor towards the credit institution, resulting from a surety contract or guarantee, under §s 142, 143 and 155 of the Law of Obligations Act.

 (6) Deposit with the same credit institution is a deposit which is assigned for satisfying a claim of the credit institution, is opened in the credit institution owning the claim, and the funds on which cannot be used or disposed by the depositary before the secured claim is satisfied.

 (7) Other collateral is an asset or right which cannot be identified as first ranking mortgage, other mortgage, registered security over movables, surety, guarantee or deposit with the same credit institution.

§ 15.  Terms and definitions used for loan purposes

 (1) Acquisition/renovation of dwelling is acquisition/renovation of real estate used as a dwelling, or acquisition/renovation of real estate not used as a dwelling but intended to be adapted into a dwelling. Acquisition of dwelling is also considered to be acquisition of land such as a plot of land if the purpose of the acquisition is to build a dwelling there.

 (2) Acquisition of real estate for own use except for acquisition/renovation of dwelling is acquisition/renovation of real estate not used as a dwelling and not intended to be adapted into a dwelling in the future. For a private person, acquisition of real estate for own use is purchase of a summer cottage, a garage, land where no dwelling will be built, or similar. For a company, acquisition of real estate for own use is purchase of a production and office building/premises for example, including the furnishing purchased with the same loan agreement, which is intended to be used by the company itself and not to be resold. Acquisition of real estate by a real estate or construction company for the sole purpose of developing office buildings or rooms for own use is also acquisition of real estate for own use. If one building has both premises to be developed for own use and premises intended for future resale or rental to earn income, the purpose of the loan is determined as the purpose of the area covering more of the usable area in the building.

 (3) Financing of commercial real estate is financing a real estate project for commercial purposes with the intention of building and/or renovating a real estate object which will generate revenue via resale or lease. Commercial real estate is land without buildings that is acquired for the purpose of resale or development with a construction so that it will generate revenue via resale or lease in the future. Commercial real estate is considered to be development projects for dwellings such as apartment buildings and community land development projects; trading premises such as retail stores and shopping centres; office premises such as office buildings; warehouse and production premises such as factories, technology parks, goods warehouses, wholesale bases, and workshops; and other commercial real estate such as land without buildings if its purpose is not defined at the time of purchase, and medical centres, hotels, restaurants and other public use constructions that are not trading premises.

 (4) Acquisition of other fixed assets is acquisition and/or renovation of other fixed assets which are not real estate. Other fixed assets may be production equipment and machines of a factory, workshop equipment and furnishing, motor vehicles, and furnishing of stores, restaurants and offices.

 (5) Acquisition of securities is purchasing a proprietary right or contract listed under § 2 (1) of the Securities Market Act.

 (6) Acquisition of other current assets is purchasing raw materials, other materials and stock, and financing other short-term expenditure.

 (7) Commencing commercial activity of a company is granting a loan to a company commencing its commercial activity, when a loan is granted according to a business plan where a loan serves more than one purpose, or when it is impossible to determine the particular purpose.

 (8) Expanding the commercial activity of a company is expanding the commercial activity of an already active company, when a loan is granted according to a business plan where a loan serves more than one purpose, or when it is impossible to determine the particular purpose.

 (9) Financing trade activities is customer financing via special forms of financing for the sale of goods, products and services such as bank guarantee, factoring, or letter of credit.

 (10) Acquisition of goods and services including daily settlements is purchasing goods and services intended for everyday consumption and not for resale.

 (11) Financing studies is taking a loan for paying tuition fees and covering monthly living costs during studies. This includes loans taken by the student themselves as well as those taken by other people such as parents on their behalf.

§ 16.  Terms and definitions used for terms of duration

 (1) The contractual term is the term specified in the contract between the credit institution and the counterparty to the transaction.

 (2) The starting date is the date on which the contractual relationship begins, meaning the date on which the contract becomes binding on all parties.

 (3) The settlement date is the date on which the terms of the contract are first met or can be met, meaning the date on which the financial instrument is first exchanged or created.

 (4) The contractual end date is the end date specified in the instrument contract, taking account of any agreements amending the original agreements.

§ 17.  Terms and definitions used for transfers of claims

 (1) Assignment of claim is a transfer of a claim as defined in § 164 of the Law of Obligations Act.

 (2) Disposal of a loan is the assignment of a claim in which a loan or set of loans is transferred in economic terms from the reporting agent to the recipient achieved either by the transfer of ownership or by sub-participation.

 (3) Acquisition of a loan is the transfer of a loan or pool of loans in economic terms from the transferor to the reporting agent achieved either by transfer of ownership or by sub-participation.

 (4) Securitisation means transactions as defined in Article 2 (10) of Regulation (EU) No 2021/379 of the European Central Bank concerning the balance sheet of the monetary financial institutions sector (recast).

 (5) The loan servicer is the monetary financial institution which manages loans underlying a securitisation or loans that have otherwise been transferred in terms of the collection of principal and interest from the obligors.

§ 18.  Terms and definitions used for cash pooling

 (1) Cash pooling is a money pooling system where the funds are the balances of the current accounts of the members of the group formed under the agreement, their reservations, and the overdraft of the group.

 (2) Imputed cash-pooling is a sub-category of cash-pooling where: a) separate accounts are kept for the participants of the cash-pool; (b) the interest paid or received by the credit institution is calculated on the basis of the book net position of all the accounts in the cash-pool; and (c) participants in the cash-pool may use an overdraft facility guaranteed by other participants in the cash-pool without transferring funds between accounts.

 (3) A main account is a notional bank account established under a cash pool agreement that reflects the total financial position of the entire pool.

 (4) A current account is a bank account in which a credit institution reflects a customer's money, payments made at the order of the customer, payments received in favour of the customer and other operations related to the money in the account.

Chapter 4 Implementing Provisions 

§ 19.  Changes to the Decree

  [Omitted from this text].

§ 20.  Repeal of the Decree

  [Omitted from this text].

§ 21.  Entry into force and application of the Decree

 (1) This decree enters into force on 1 January 2022.

 (2) The decree applies to the preparation and submission of the reports listed in § 3 as follows:
 1) the reports named in § 3(1) 5) and 6) and § 3(2) 8) and 9) starting from the reporting periods ending on 31 March 2022 or later.
 2) the reports named in § 3(1) 1)-4) and § 3(2) 1)-7) starting from the reporting periods ending on 31 January 2022 or later.

Appendix 1 Report on the balance of resources
[RT I, 04.02.2022, 8 - entry into force 07.02.2022]

Appendix 2 Report on the balance of loans
[RT I, 04.02.2022, 8 - entry into force 07.02.2022]

Appendix 3 Report on securities
[RT I, 04.02.2022, 8 - entry into force 07.02.2022]

Appendix 4 Report on receipts and payments

Appendix 5 Report on changes in claims disposed of or written off the credit institution’s balance sheet
[RT I, 04.02.2022, 8 - entry into force 07.02.2022]

Appendix 6 Report on housing loans
[RT I, 30.01.2024, 4 - entry into force 01.04.2024]

Appendix 7 Report on the turnover of resources

Appendix 8 Report on the turnover of loans

Appendix 9 Supplementary report on the balance of loans

Appendix 10 Report on the turnover of liabilities related to securities
[RT I, 04.02.2022, 8 - entry into force 07.02.2022]

Appendix 11 Report on the balance of liabilities related to securities
[RT I, 04.02.2022, 8 - entry into force 01.03.2022]

Appendix 12 Report on non-transactional financial flows and transferred loans
[RT I, 04.02.2022, 8 - entry into force 07.02.2022]

Appendix 13 Report on notional cash pooling

Appendix 14 Report on accounting of intangible assets and tangible fixed assets

Appendix 15 Report on other loans and leases to households