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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)

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

Chapter 1 GENERAL PROVISIONS 

§ 1.  Scope of decree

  This decree establishes the content and structure of the reports listed in section 3 of this decree (hereinafter reports) as well as the dates and procedure for submitting the reports to the Financial Supervision Authority.

§ 2.  Application of 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 OF PREPARATION AND SUBMISSION THEREOF 

§ 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 1) [Repealed – RT I, 19.06.2018, 1 – entry into force 01.07.2018]
 2) [Repealed – RT I, 19.06.2018, 1 – entry into force 01.07.2018]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” with code 246 (Appendix 3).
[RT I, 13.11.2012, 3 – entry into force 30.11.2012]

§ 4.  Reporting period and dates for the submission of the reports

 (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 the Financial Supervision Authority electronically as documents in the XML (eXtensible Markup Language) format pursuant to the Eesti Pank Governor’s Decree No 4 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) In case errors are found in the reports or calculation principles are changed, new, rectified reports shall be submitted electronically to the Financial Supervision Authority.

 (3) If there are no data available for a particular report, a blank report shall be submitted.

§ 6.  Using 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 client’s country code is indicated in capital letters and in accordance with the ISO 3166 two-letter code list for countries and their subdivisions.

Chapter 3 SECURITY OF DATA EXCHANGE 
[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 Eesti Pank Governor’s Decree No 7 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 decree

[Omitted from this text]

§ 18.  Entry into force of decree

  This Decree shall enter 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, 12.06.2014, 3 - entry into force 01.12.2014]