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Establishment of off-balance-sheet reporting of credit institutions

Issuer:Governor of Eesti Pank
Type:regulation
In force from:25.01.2021
In force until: In force
Translation published:04.02.2021

Establishment of off-balance-sheet reporting of credit institutions

Passed 09.11.2007 No. 16
RTL 2007, 88, 1479
Entry into force 01.01.2008

Amended by the following legal instruments (show)

PassedPublishedEntry into force
19.06.2009RTL 2009, 52, 76101.01.2010
21.07.2010RT I 2010, 51, 32901.01.2011
29.05.2012RT I, 05.06.2012, 101.11.2012
06.11.2012RT I, 13.11.2012, 330.11.2012
10.06.2014RT I, 12.06.2014, 301.12.2014
12.06.2018RT I, 19.06.2018, 101.07.2018, partially 01.01.2019
19.01.2021RT I, 22.01.2021, 325.01.2021

This decree is established on the basis of § 91 (1) of the Credit Institutions Act.

Chapter 1 GENERAL PROVISIONS 

§ 1.  Scope of the Decree

  This decree establishes the content and structure of the reports listed in § 3 of this decree to be submitted to Finantsinspektsioon, Eesti Pank and the Financial Intelligence Unit (hereinafter reports), and the dates and procedure for submitting the reports to Finantsinspektsioon.
[RT I, 22.01.2021, 3 – entry into force 25.01.2021]

§ 2.  Application of the Decree

  The reports shall be prepared and submitted by all credit institutions and all branches of credit institutions operating in Estonia (hereinafter credit institution).

Chapter 2 REPORTS, PRINCIPLES FOR PREPARING REPORTS, AND SUBMISSION OF REPORTS 

§ 3.  Reports

  Credit institutions shall prepare and submit the following reports:
 1) [Repealed – RT I, 19.06.2018, 1 – entry into force 01.07.2018]
 2) [Repealed – RT I, 19.06.2018, 1 – entry into force 01.07.2018]
 3) “Report on investment services”, code 246 (Appendix 3).
[RT I, 13.11.2012, 3 – entry into force 30.11.2012]

§ 4.  Reporting period and submission dates

 (1) The reporting period for the reports referred to in section 3 is one month.

 (2) The report referred to in Clause 3 3) is submitted by the tenth banking day after the end of the reporting period.
[RT I, 19.06.2018, 1 – entry into force 01.07.2018]

§ 5.  Submission of reports

 (1) The reports are submitted to Finantsinspektsioon and Eesti Pank electronically as documents 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)
[RT I, 19.06.2018, 1 – entry into force 01.01.2019]

 (2) Should errors be discovered or the reporting principles changed, new, rectified reports shall be submitted to Finantsinspektsioon in electronic form.

 (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 currency codes in the reports are indicated in capital letters and in accordance with the ISO 4217 currency code list.

 (2) The clients’ country codes are indicated in capital letters and in accordance with the ISO 3166 two-letter code list for countries and their subdivisions.

Chapter 3 DATA EXCHANGE PROTECTION 
[Repealed - RT I, 05.06.2012, 1 - entry into force 01.11.2012]

§ 7. – § 10. [Repealed – RT I, 05.06.2012, 1 – entry into force 01.11.2012]

Chapter 4 DEFINITIONS USED IN APPENDICES 

§ 11.  Terms used

  The terms in this decree are used as defined in sections 12–16.

§ 12.  Terms related to clients and instruments

  Terms related to clients and instruments are used in this decree as defined in Decree No 7of the Governor of Eesti Pank of 29 May 2014 “Establishment of supplementary reports on Credit institutions’ balance sheet”.
[RT I, 12.06.2014, 3 – entry into force 01.12.2014]

§ 13.  Terms related to guarantees and other similar irrevocable off-balance-sheet liabilities and claims

  [Repealed – RT I, 19.06.2018, 1 – entry into force 01.07.2018]

§ 14.  Terms related to other irrevocable off-balance-sheet liabilities and claims

  [Repealed – RT I, 19.06.2018, 1 – entry into force 01.07.2018]

§ 15.  Terms related to revocable off-balance-sheet liabilities and claims

  [Repealed – RT I, 19.06.2018, 1 – entry into force 01.07.2018]

§ 16.  Terms related to derivatives

  [Repealed – RT I, 19.06.2018, 1 – entry into force 01.07.2018]

§ 161.  Terms related to the report on investment services

  [RT I, 05.06.2012, 1 – entry into force 01.11.2012]
Custodian is a credit institution or a financial institution that provides services for the safekeeping, registration and/or settlement of securities.

Chapter 5 IMPLEMENTING PROVISIONS 

§ 17.  Repeal of the Decree

  [Omitted from this text].

§ 18.  Entry into force of the Decree

  This decree enters into force on 1 January 2008.

Appendix 1 Report on the balance of guarantees, other irrevocable and revocable liabilities and claims
[Repealed - RT I, 19.06.2018, 1 - entry into force 01.07.2018]

Appendix 2 Report on derivative contracts
[Repealed - RT I, 19.06.2018, 1 - entry into force 01.07.2018]

Appendix 3 Report on investment services
[RT I, 19.06.2018, 1 - entry into force 01.01.2019]

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