Methodological and interpretative documents
Official information
- Prudential rules – Official Information
- Official Information of 13 November 2024 (pdf, 388 kB, available in Czech only) regarding some provisions of decrees on reporting of banks and foreign bank branches and credit unions to the Czech National Bank. This official information will be in force from 1 January 2025.
- Annex to the Official Information for banks:
Annex No. 1 – Information on a Group – amendment to report E (CNB) 8-01 (xls, 55 kB, available in Czech only) - Annex to the Official Information for credit unions:
Annex No. 2 – Information on a Group – amendment to report DZ (CNB) 80-01 (xls, 43 kB, available in Czech only)
- Annex to the Official Information for banks:
- CNB Official Information of 14 June 2024 (pdf, 467 kB) regarding calculation of the risk weights for determination of contributions to the Deposit Insurance Fund, No 10/2024 CNB Bull. of 14 June 2024, repealing the CNB Official Information No 5/5018 CNB Bull. of 5 March 2018 as amended until 13 June 2024 (working document, pdf, 522 kB)
- CNB Approach to the calculation of contributions to the Deposit Guarantee Fund in 2025 (pdf, 406 kB)
- CNB Approach to the calculation of contributions to the Deposit Guarantee Fund in 2024 (pdf, 419 kB)
- annual contribution rate (CR) in 2024: 0.045%
- adjustment coefficient (µ) in 2024: 164.531%
- note: the ´mae´ coefficient has not been determined for 2024, its unadjusted value should be used (mae = 1)
- Official information of 10 February 2022 (pdf, 334 kB, available in Czech only) repealing certain pieces of official information of the Czech National Bank regarding the prudential rules for banks, third-country branches, credit unions, investment firms and electronic money institutions. The official information archive
- Official Information of 12 October 2021 (pdf, 693 kB, available in Czech only) regarding some provisions of decrees on reporting of banks and foreign bank branches and credit unions to the Czech National Bank
- Annex to the Official Information for banks:
Annex No. 1 – Information on a Group – amendment to report E (CNB) 8-01 (xls, 57 kB, available in Czech only) - Annex to the Official Information for credit unions:
Annex No. 2 – Information on a Group – amendment to report DZ (CNB) 80-01 (xls, 49 kB, available in Czech only)
- Annex to the Official Information for banks:
- Official Information of 5 August 2020 (pdf, 255 kB) regarding the interpretation of the terms trustworthiness and competence
- Official Information of 19 August 2016 (pdf, 306 kB) regarding the pursuit of business in the financial market – cloud computing
- Official Information of 12 January 2015 (pdf, 78 kB) regarding certain provisions of the Act on Banks and the Act on Credit Unions relating to the single licence
- A summary of the legal rules, decrees and current official information of the Czech National Bank concerning banking issues applying to branches of foreign banks operating under the single licence regime (updated as of 1 January 2019)
- Official Information of 17 January 2014 (pdf, 94 kB) regarding the conditions of admissibility of inducements in the distribution of certain products on the financial market – is affected by Act No. 204/2017 Coll. amending Act No. 256/2004 Coll., Capital Market Undertakings Act, as amended, and other related acts and directly effective regulations of the European Union concerning market abuse, an update is being prepared
- Official Information of 27 December 2011 (pdf, 190 kB, available in Czech only) regarding the evaluation of an auditor in a bank, credit union, insurance and reinsurance company by the Czech National Bank
- Official Information of 19 April 2011 (pdf, 82 kB) regarding the registration of representative offices of foreign banks and financial institutions carrying on banking activities
- Official Information of 20 December 2010 (pdf, 133 kB) on applications for the granting of the consent of the Czech National Bank in matters of the disposal of the business, the winding up or the transformation of a credit institution, the reduction in the registered capital of a bank, the takeover of debts of a bank under conservatorship or the reduction in the basic membership contribution of a member of a credit union
- Official Information of 7 July 2008 (pdf, 145 kB, available in Czech only), announcing the practice of the Czech National Bank regarding extract or copy from the crime register
- Official Information of 10 December 2004 (pdf, 67 kB, available in Czech only) regarding Article 20a(3) of Act No. 21/1992 Coll., on Banks, as amended by Act No. 126/2002 Coll.b.
- Official Information of 29 October 2004 (pdf, 14 kB) regarding the provisions of Article 1(3)(i) and Article 1(4) of Act No. 21/1992 Coll., on Banks, as amended
Guidelines of the European Supervisory Authorities
- EBA Guidelines on the STS criteria for on-balance-sheet securitisation and amending Guidelines EBA/GL/2018/08 and EBA/GL/2018/09 on the STS criteria for ABCP and non-ABCP securitisation (EBA/GL/2024/05, external link)
- EBA Guidelines on resubmission of historical data under EBA reporting framework (EBA/GL/2024/04, external link)
- EBA Guidelines on benchmarking of diversity practices, including diversity policies and gender pay gap, under Directive 2013/36/EU and Directive (EU) 2019/2034 (EBA/GL/2023/08, external link)
- EBA Guidelines (revised) on methods for calculating contributions to deposit guarantee schemes under Directive 2014/49/EU (EBA/GL/2023/02, external link) repealing and replacing Guidelines EBA/GL/2015/10, as corrected by Corrigendum to Revised guidelines on methods for calculating contributions to DGS (consolidated text, external link)
- EBA Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP) and supervisory stress testing under Directive 2013/36/EU (EBA/GL/2022/03) (external link)
- EBA Guidelines on the monitoring of the threshold and other procedural aspects on the establishment of intermediate EU parent undertakings under Article 21b of Directive 2013/36/EU (EBA/GL/2021/08) (external link)
- EBA Guidelines issued on the basis of Article 84 (6) of Directive 2013/36/EU (CRD) on interest rate risk of institutions’ non-trading book activities (EBA/GL/2022/14) (external link), repealing with effect from 30. 6. 2023 the EBA guidelines on the management of interest rate risk arising from non-trading book activities (EBA/GL/2018/02)
- EBA Guidelines on the data collection exercises regarding high earners under Directive 2013/36/EU and under Directive (EU) 2019/2034 (EBA/GL/2022/08) (external link)
- EBA Guidelines on the remuneration, gender pay gap and approved higher ratio benchmarking exercises under Directive 2013/36/EU (EBA/GL/2022/06) (external link)
- EBA Guidelines on improving resolvability for institutions and resolution authorities under articles 15 and 16 BRRD (Resolvability Guidelines) (EBA/GL/2022/01, external link)
- EBA Guidelines on a common assessment methodology for granting authorisation as a credit institution under Article 8(5) of Directive 2013/36/EU (EBA/GL/2021/12, external link)
- EBA Guidelines on delineation of available financial means (AFM) of Deposit Guarantee Schemes (DGS) (EBA/GL/2021/17, external link)
- EBA Guidelines on recovery plan indicators under Article 9 of Directive 2014/59/EU (EBA/GL/2021/11, external link)
- EBA Revised Guidelines on stress tests of deposit guarantee schemes under Directive 2014/49/EU (EBA/GL/2021/10, external link) repealing and replacing Guidelines EBA/GL/2016/04 (‘Revised Guidelines on DGS stress tests’)
- Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body and key function holders under Directive 2013/36/EU and Directive 2014/65/EU (EBA/GL/2021/06, ESMA35-36-2319, external link)
- EBA Guidelines on sound remuneration policies under Directive 2013/36/EU (EBA/GL/2021/04, external link)
- EBA Guidelines specifying the criteria to assess the exceptional cases when institutions exceed the large exposure limits of Article 395(1) of Regulation (EU) No 575/2013 and the time and measures to return to compliance pursuant to Article 396(3) of Regulation (EU) No 575/2013 (EGA/GL/2021/09, external link)
- EBA Guidelines on internal governance under Directive 2013/36/EU (EBA/GL/2021/05, external link)
- EBA Guidelines on criteria for the use of data inputs in the risk-measurement model referred to in Article 325bc of Regulation (EU) No 575/2013 (EBA/GL/2021/07, external link)
- EBA Guidelines specifying the conditions for the application of the alternative treatment of institutions’ exposures related to ‘tri-party repurchase agreements’ set out in Article 403(3) of Regulation (EU) 575/2013 for large exposures purposes (EBA/GL/2021/01, external link)
- EBA Guidelines on the specification and disclosure of systemic importance indicators (EBA/GL/2020/14, external link)
- EBA Guidelines on the appropriate subsets of sectoral exposures to which competent or designated authorities may apply a systemic risk buffer in accordance with Article 133(5)(f) of Directive 2013/36/EU (EBA/GL2020/13, external link)
- EBA Guidelines on the treatment of structural FX under Article 352(2) of Regulation (EU) No 575/2013 (EBA/GL/2020/09, external link)
- EBA Guidelines on supervisory reporting and disclosure requirements in compliance with the CRR ‘quick fix’ in response to the COVID-19 pandemic (EBA/GL/2020/11, external link)
- EBA Guidelines on loan origination and monitoring (EBA/GL/2020/06, external link) These guidelines apply from 30 June 2021 and repeal Guidelines on creditworthiness assessment (EBA/GL/2015/11, external link); Section 5 of EBA/GL/2020/06 also applies to loans and advances that already exist on 30 June 2021 if their terms and conditions have been changed after 30 June 2022, provided that the changes follow a specific credit decision approval, and if their implementation requires a new loan agreement with the borrower or an addendum to the existing agreement.
- EBA Guidelines on credit risk mitigation for institutions applying the IRB approach with own estimates of LGDs (EBA/GL/2020/05, external link)
- EBA Guidelines on harmonised definitions and templates for funding plans of credit institutions under Recommendation A4 of ESRB/2012/2 (EBA/GL/2019/05, external link)
- EBA Guidelines on the determination of the weighted average maturity (WAM) of the contractual payments due under the tranche in accordance with point (a) of Article 257(1) of Regulation (EU) No 575/2013 (EBA/GL/2020/04, external link)
- EBA Guidelines on the equivalence of confidentiality regimes (EBA/GL/2020/03, external link)
- EBA Guidelines on legislative and non-legislative moratoria on loan repayments applied in the light of the COVID-19 crisis (EBA/GL/2020/02, external link); consolidated version updated as of 2. 12. 2020 (external link);
- EBA Guidelines on payment commitments under Directive 2014/49/EU on deposit guarantee schemes (EBA/GL/2015/09, external link)
- EBA Guidelines on cooperation agreements between deposit guarantee schemes under Directive 2014/49/EU (EBA/GL/2016/02, external link)
- EBA Recommendations on the equivalence of confidentiality regime (EBA/REC/2015/01, external link)
- EBA Recommendations amending Recommendations EBA/REC/2015/01 on the equivalence of confidentiality regime (EBA/REC/2015/02, external link)
- Recommendations amending Recommendations EBA/REC/2015/01 on the equivalence of confidentiality regimes (EBA/REC/2017/01, external link)
- Recommendations amending Recommendations EBA/REC/2015/01 on the equivalence of confidentiality regimes (EBA/REC/2018/01, external link)
- Recommendations amending Recommendations EBA/REC/2015/01 on the equivalence of confidentiality regimes (EBA/REC/2018/03, external link)
- EBA Guidelines on ICT and security risk management (EBA/GL/2019/04, external link)
- EBA Guidelines for the estimation of LGD appropriate for an economic downturn (‘Downturn LGD estimation’) (EBA/GL/2019/03, external link)
- EBA Guidelines on outsourcing arrangements (EBA/GL/2019/02, external link)
- EBA Guidelines on management of non-performing and forborne exposures (EBA/GL/2018/06, external link)
- EBA Guidelines on disclosure of non-performing and forborne exposures (EBA/GL/2018/10, external link); consolidated version updated as of 12. 10. 2022 (external link)
- EBA Guidelines on the STS criteria for ABCP securitisation (EBA/GL/2018/08, external link)
- EBA Guidelines on the STS criteria for non-ABCP securitisation (EBA/GL/2018/09, external link)
- EBA Guidelines on specification of types of exposures to be associated with high risk under Article 128(3) of Regulation (EU) No 575/2013 (EBA/GL/2019/01, external link)
- Joint Committee Guidelines on complaints-handling for the securities (ESMA) and banking (EBA) sectors (JC/2018/35, external link)
- EBA Guidelines on institutions’ stress testing (EBA/GL/2018/04, external link)
- EBA Guidelines on credit institutions´ credit risk management practices and accounting for expected credit losses (EBA/GL/2017/06, external link)
- EBA Guidelines on PD estimation, LGD estimation and the treatment of defaulted exposures (EBA/GL/2017/16, external link)
- EBA Guidelines on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 as regards the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds (EBA/GL/2018/01, external link)
- EBA Guidelines on connected clients under Article 4(1)(39) of Regulation (EU) No 575/2013 (EBA/GL/2017/15, external link)
- EBA Recommendation on the coverage of entities in a group recovery plan (EBA/REC/2017/02, external link)
- EBA Guidelines on ICT Risk Assessment under the Supervisory Review and Evaluation process (SREP) (EBA/GL/2017/05, external link)
- Joint Guidelines on the prudential assessment of acquisitions and increases of qualifying holdings in the financial sector (JC/GL/2016/01, external link)
- EBA Guidelines on LCR disclosure (EBA/GL/2017/01, external link)
- EBA Guidelines on ICAAP and ILAAP information collected for SREP purposes (EBA/GL/2016/10, external link)
- EBA Guidelines on disclosure requirements under Part Eight of Regulation (EU) No 575/2013 (EBA/GL/2016/11, external link)
- EBA Guidelines on the application of the definition of default under Article 178 of Regulation (EU) No 575/2013 (EBA/GL/2016/07, external link)
- EBA Guidelines on implicit support for securitisation transactions (EBA/GL/2016/08, external link)
- EBA Guidelines on corrections to modified duration for debt instruments under Article 340(3) of Regulation (EU) 575/2013 (EBA/GL/2016/09, external link)
- EBA Guidelines on the criteria to determine the conditions of application of Article 131(3) of Directive 2013/36/EU (CRD) in relation to the assessment of other systemically important institutions (O-SIIs) (EBA/GL/2014/10, external link)
- EBA Guidelines on product oversight and governance arrangements for retail banking products (EBA/GL/2015/18, external link)
- EBA Guidelines on Limits on exposures to shadow banking entities which carry out banking activities outside a regulated framework under Article 395(2) of Regulation (EU) No 575/2013 (EBA/GL/2015/20, external link)
- EBA Guidelines on payment commitments under Directive 2014/49/EU on deposit guarantee schemes (EBA/GL/2015/09, external link)
- EBA Guidelines on arrears and foreclosure (EBA/GL/2015/12, external link); consolidated version updated as of 22 October 2024 (external link)
- EBA Guidelines on materiality, proprietary and confidentiality and on disclosure frequency under Articles 432(1), 432(2) and 433 of Regulation (EU) No 575/2013 (EBA/GL/2014/14, external link)
- EBAGuidelines on harmonised definitions and templates for funding plans of credit institutions under Recommendation A4 of ESRB/2012/2 (EBA/GL/2014/04, external link)
- EBA Guidelines on Significant Credit Risk Transfer within the framework of securitisation (EBA/GL/2014/05, external link)
- EBA Guidelines on disclosure of encumbered and unencumbered assets (EBA/GL/2014/03, external link)
- EBA Guidelines on the applicable notional discount rate for variable remuneration (EBA/GL/2014/01, external link)
- EBA Recommendation on the use of the Legal Entity IdentifieR (EBA/REC/2014/1, external link)
- EBA Guidelines on Advanced Measurement Approach (AMA) Extension and Changes (EBA/GL/2012/01, external link)
- EBA Guidelines on stressful risk potential (EBA/GL/2012/2, external link)
- EBA Guidelines on supplementary default risk requirement and migration (EBA/GL/2012/3, external link)
Questions and answers
- List of the CNB Opinions regarding special regulatory questions (available in Czech only) is published in a separate web application
- CNB answers to frequently asked questions (FAQ, available in Czech only)
- Questions and answers of the Commission and the EBA regarding financial market regulation (Single Rulebook Q&A) (external link) – to Regulation (EU) No 575/2013 (CRR) of the European Parliament and of the Council on prudential requirements for credit institutions, to Regulation (EU) 2019/2033 (IFR) of the European Parliament and of the Council on the prudential requirements of investment firms, to Regulation (EU) 2017/2402 (SecReg) laying down a general framework for securitisation and creating a specific framework for simple, transparent and standardised securitisation, to Regulation (EU) No 648/2012 (EMIR) of the European Parliament and of the Council on OTC derivatives, central counterparties and trade repositories, to Regulation (EU) No 909/2014 (CSDR) of the European Parliament and of the Council on improving securities settlement in the European Union and on central securities depositories, to Regulation (EU) 2015/847 (WTR) on information accompanying transfers of funds and to Regulation (EU) 2015/751 (IcFR) of the European Parliament and of the Council on interchange fees for card-based payment transactions, to Directive 2013/36/EU (CRD) of the European Parliament and of the Council on access to the activity of credit institutions and the prudential supervision of credit institutions, to Directive (EU) 2019/2034 (IFD) of the European Parliament and of the Council on the prudential supervision of investment firms, to Directive 2014/59/EU (BRRD) of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms, to Directive 2014/49/EU (DGSD) of the European Parliament and of the Council on deposit guarantee schemes, to Directive (EU) 2015/2366 (PSD2) of the European Parliament and of the Council on payments services in the internal market, to Directive 2014/17/EU (MCD) of the European Parliament and of the Council on credit agreements for consumers relating to residential immovable property, Directive 2008/48/EC (CCD) of the European Parliament and of the Council on credit agreements for consumers, Directive (EU) 2015/849 (AMLD) of the European Parliament and of the Council on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing , to Directive 2014/92/EU (PAD) on the comparability of fees related to payment accounts, payment account switching and access to payment accounts with basic features, to Directive 2009/110/EC (EMD) on the taking up, pursuit and prudential supervision of the business of electronic money institutions, to Directive 2002/65/EC (DMD) concerning the distance marketing of consumer financial services and to binding technical standards (RTS, ITS) and EBA guidelines (GL)
Other documents
- Information on the CNB's approach to disclosure of information pursuant to Regulation (EU) No 575/2013 and Decree No 163/2014 Coll. in the light of COVID-19 (available in Czech only)
- EBA lists (external link) with information relevant for calculation of credit risk capital requirements pursuant to Regulation (EU) No. 575/2013
- ESMA Registers (external link)
- List of regulated markets, multilateral and organised trading facilities and systematic internalisers (external link) pursuant to Article 2(2) and (3) of Act No. 256/2004 Coll., as amended
- List of Common Equity Tier 1 instruments (CET1) by virtue of Regulation (EU) No 575/2013 – Q4 2022 update (external link)
- NPL templates (external link) for providing comparable and standardised data on NPLs
- EBA - NPL Templates Cover Note (external link)
- EBA - NPL Transaction Templates instructions (external link)
- EBA - NPL Transaction Templates data dictionary (external link)
- EBA - NPL Transaction Templates - Resi (external link)
- EBA - NPL Transaction Templates - CRE (external link)
- EBA - NPL Transaction Templates – SME Corp (external link)
- EBA - NPL Transaction Templates - Unsecured (external link)
- EBA - NPL Transaction Templates - Auto (external link)
- EBA - NPL Transaction Templates – Leasing ABF (external link)
- EBA - NPL Transaction Templates - Specialised (external link)
- EBA - NPL Transaction Templates validation rules (external link)
- EBA - NPL Portfolio Screening Template (external link)
- A summary of some of the legal and other rules concerning banking issues applying to branches of foreign banks operating under the single licence regime
- Documents available in Czech only