Rules and guidance

In the Czech Republic, the Basel II framework has been implemented into the legislation through:

1. laws stipulating the fundamental prudential rules and other requirements arising from the individual directives; Directives 2006/48/EC and 2006/49/EC have been into the following laws:
   • Act No. 21/1992 Coll. (pdf, 652 kB), on Banks, as amended;
   • Act No. 87/1995 Coll. (external link), on Savings and Loan Associations and Certain Related Measures and on the Amendment of Czech National Council Act No. 586/1992 Coll., on Income Tax, as amended (available in Czech only);
   • Act No. 256/2004 Coll. (external link), on Capital Market Undertakings, as amended;
   • Act No. 284/2009 Coll. (pdf, 612 kB), on Payment System (available in Czech only);
2. decrees issued under powers laid down in the relevant laws; these decrees lay down individual prudential rules in greater detail; in addition to the above mentioned laws, the Basel II framework has been incorporated into Decree No. 123/2007 on the Prudential Rules for Banks, Credit Unions and Investment Firms, as amended;
3. official information providing detailed explanations or expectations of the Czech National Bank regarding some terms, procedures and other facts;

For an overview regarding the texts of laws, regulations, administrative rules and general guidance adopted in each EU Member State see the corresponding section on the EBA homepage.

Tables of information

• Laws, regulations and administrative rules
  • Directive 2006/48/EC (spreadsheet only, 154 kB)
  • Directive 2006/49/EC (spreadsheet only, 59 kB)
• External credit assessment institutions (ECAIs)
  • Recognition process (spreadsheet only, 23.5 kB)
• Guidance for model validation (spreadsheet only, 38.5 kB)
• Guidance for model approval (spreadsheet only, 20.5 kB)
• Slotting criteria (spreadsheet only, 16.5 kB)
• Other CRD disclosure requirements
  • Specific treatment of securitisation (pdf, 13.1 kB)
  • Disclosure on waiver on solo supervision (spreadsheet only, 15.0 kB)
  • Additional information (spreadsheet only, 16.5 kB)
  • Mergers & Acqusitions (spreadsheet only, 22 kB)
  • Credit Risk Mitigation (spreadsheet only, 20.5 kB)
  • Pillar 3 (spreadsheet only, 27.5 kB)
  • Securitisation – Article 122a (spreadsheet only, 16 kB)
• Supervisory disclosure on reporting
  • Overview use of COREP (spreadsheet only, 20.5 kB)
  • Overview use of FINREP (spreadsheet only, 22.0 kB)
  • Implementation questions on COREP and FINREP currently solved and published by EBA http://www.eba.europa.eu/implementationquestions/ -
    Decisions included in the questions are implemented to the extent that the data are required according to the national jurisdiction.