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CNB > Legislation > Prudential rules > Contents of Decree No. 123/2007 Coll., as amended by Decree No. 282/2008 Coll.

Contents of Decree No. 123/2007 Coll., as amended by Decree No. 282/2008 Coll.

Note: Please be informed that CNB issued Decree No. 282/2008 Coll., Decree No. 380/2010 Coll., Decree No. 89/2011 Coll. and Decree No. 182/2012 Coll., amending Decree No. 123/2007 Coll. Unfortunately, the content of Decree No. 123/2007 Coll., as amended by Decree No. 380/2010 Coll. , Decree No. 89/2011 Coll. and Decree No. 187/2012 Coll., is available in Czech only.

CONTENTS

  • PART ONE (pdf, 110 kB)
    INTRODUCTORY PROVISIONS
    articles 1 – 2
  • PART TWO (pdf, 85kB)
    SCOPE OF THE APPLICATION OF PRUDENTIAL RULES
    articles 3 – 6
  • PART THREE (pdf, 156 kB)
    GOVERNANCE
    • Heading I Requirements on the governance
      articles 7 – 34
    • Heading II Report on the testing of the governance by the auditor
      articles 35 – 36
  • PART FOUR (pdf, 620 kB)
    CAPITAL ADEQUACY
    • Heading I The calculation of capital adequacy
      articles 37 – 43
    • Heading II Procedures used to calculate capital adequacy
      articles 44 – 53
    • Heading III Capital
      articles 54 – 73
    • Heading IV Capital requirements
      articles 74 – 179
  • PART FIVE (pdf, 130 kB)
    LARGE EXPOSURE RULES
    • Heading I Investment portfolio exposure
      articles 180 – 185
    • Heading II Trading portfolio exposure
      articles 186 – 189
  • PART SIX (pdf, 135 kB)
    RULES FOR THE ACQUISITION, FINANCING AND ASSESSMENT OF ASSETS
    • Heading I Rules for the acquisition and financing of assets
      articles 190 – 193
    • Heading II Rules for the evaluation of assets
      articles 194 – 205
  • PART SEVEN (pdf, 81 kB)
    DISCLOSURE OF INFORMATION
    articles 206 – 213
  • PART EIGHT (pdf, 33 kB)
    CERTAIN INFORMATION AND DOCUMENTS SUBMITTED TO THE CZECH NATIONAL BANK
    articles 214 – 223
  • PART NINE (pdf, 121 kB)
    JOINT, TRANSITIONAL AND CLOSING PROVISIONS
    articles 224 – 237

Annexes to part three
Annexes to part four
  • Annex 4 (pdf, 112 kB) Exposure classes and risk weights under the Standardised Approach
  • Annex 5 (pdf, 13 kB) List of selected exposures and adjustments to the exposure value using prudential filters as part of the Standardised Approach
  • Annex 6 (pdf, 18 kB) Classification of off-balance sheet items according to risk
  • Annex 7 (pdf, 14 kB) List of derivatives
  • Annex 8 (pdf, 233 kB) Methods used to calculate the exposure amount of derivatives, long settlement transactions, repurchase transactions, the borrowing and lending of securities or commodities and margin lending transactions
  • Annex 9 (pdf, 20 kB) Requirements on external ratings and their use in the Standardised Approach
  • Annex 10 (pdf, 101 kB) Requirements for using the IRB Approach
  • Annex 11 (pdf, 24 kB) Exposure classes in the IRB Approach
  • Annex 12 (pdf, 137 kB) The ways of the calculation of risk-weighted exposure amounts under the IRB Approach
  • Annex 13 (pdf, 134 kB) Parameters of the IRB Approach
  • Annex 14 (pdf, 30 kB) Methods of the calculation and the treatment of the expected credit loss amounts for IRB Approach exposures
  • Annex 15 (pdf, 130 kB) Credit risk mitigation techniques and eligibility requirements
  • Annex 16 (pdf, 232 kB) Methods and conditions for reflecting the effects of credit risk mitigation techniques
  • Annex 17 (pdf, 49 kB) The calculation of the risk-weighted securitised exposure under the Standardised Approach
  • Annex 18 (pdf, 153 kB) The calculation of the risk-weighted securitised exposure amount under the IRB Approach
  • Annex 19 (pdf, 16 kB) Requirements for external credit assessments and their use in securitisation
  • Annex 20 (pdf, 87 kB) Conversion factors, coefficients and methods applied in the calculation of capital requirements relating to credit risk in the trading portfolio and market risk
  • Annex 21 (pdf, 46 kB) Criteria for using internal models
  • Annex 22 (pdf, 78 kB) Detailed specification of the requirements for the individual approaches to the calculation of the operational risk capital charge
  • Annex 23 (pdf, 17 kB) Detailed specification of the correction factor for the calculation of capital requirements for exposure risk in the trading portfolio
Annexes to part seven
  • Annex 24 (pdf, 80 kB) Content of the information about the liable entity, the shareholder or the member structure, the structure of the consolidated group to which it belongs, and about its activities and the financial situation
  • Annex 25 (pdf, 104 kB) Content of the information about the fulfilment of the prudential rules disclosed on an individual basis
  • Annex 26 (pdf, 15 kB) Content of the information about the fulfilment of the prudential rules disclosed on a consolidated basis
  • Annex 27 (pdf, 18 kB) Content of the abbreviated information about the fulfilment of the prudential rules
  • Annex 28 (pdf, 65 kB) Content of the information disclosed by branches of foreign banks
  • Annex 29 (pdf, 67 kB) Content of the information disclosed by organisation units of foreign investment firms
  • Annex 30 (pdf, 18 kB) Content of the information verified by the auditor
Annex to part eight
Annex to part nine
  • Annex 33 (pdf, 15 kB) Content of the information about the fulfilment of the prudential rules while applying the existing regulations