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Decision on the Content of the Report that Banks Submit to the Agency and Manners and Deadlines for Computation and Collection of the Insurance Premium for Deposits ("RS Official Gazette" No. 001/11)Pursuant to Article 17, Paragraph 1, Item 2 of the Law on the Deposit Insurance Agency (“Official Gazette of the Republic of Serbia”, No. 61\2005 and 116/08) and Article 5 and Article 9, Paragraph 1 and 2, and Article 13, Paragraphs 3 and 4 of the Law on Deposit Insurance (“Official Gazette of the Republic of Serbia”, No. 61/2005 , 116/08 and 91/10) and Article 9, Paragraph 1, Item 8 of the Statute of the Deposit Insurance Agency (“Official Gazette of the Republic of Serbia”, No. 84/05), the Managing Board of the Deposit Insurance Agency (hereinafter: the Agency) at its 11 session held on December 29, 2010 made the following
D E C I S I O N ON DETERMINING CONTENT OF TEMPLATE REPORT WHICH BANKS SUBMIT TO THE DEPOSIT INSURANCE AGENCY AND MANNER AND DEADLINES FOR CALCULATION AND COLLECTION OF THE DEPOSIT INSURANCE PREMIUM
1. The content of template report on the balance of total and insured deposits - form AGOD 05 (hereinafter referred to as: Report), which banks submit to the Deposit Insurance Agency, is hereby determined. The form AGOD 05 is contained in Addendum 1 and is integral part of this decision.
The Report referred to in paragraph 1 is a monthly report, which banks submit to the Agency no later than 14th day in the following month, for preceding month. If the 14th day in a month is a holiday or weekend, deadline for submission of the Report is extended to the first following business day. Exceptionally, deadline for submission of the Report for the month of December is January, 20.
Banks must compile this Report in accordance with this Decision and submit it to the Agency commencing with the Report for the month of December 2010.
Banks shall complete the Template Report in line with "INSTRUCTIONS FOR THE COMPLETION OF TEMPLATE REPORTS ON THE BALANCE OF TOTAL AND INSURED DEPOSITS (FORM AGOD 05) SUBMITTED TO THE AGENCY BY BANKS", contained in Addendum 2 to this Decision as its integral part.
2. Deposit insurance premium of natural persons, entrepreneurs, small and medium legal entities, is paid quarterly in advance, on the basis of average balance of total insured deposits of natural persons, entrepreneurs, small and medium legal entities in a bank in the preceding quarter.
The premium for RSD deposits is calculated and collected in RSD, and the payment is to be made into the RSD account of the Agency – Deposit Insurance Fund, at the National Bank of Serbia.
The premium for deposits in foreign currencies is calculated and collected in EUR according to the official middle exchange rate of EUR to the specific currency, calculated on the basis of official middle exchange rate of RSD to EUR and official middle exchange rate of RSD to that currency, which is valid on the date of calculation of the insurance premium. A bank makes payment into the foreign currency account of the Agency – Deposit Insurance Fund, at the National Bank of Serbia.
3. Agency calculates the premium and, no later than the second business day after the date of receipt of the bank’s Report referred to in Item 1 of this Decision for the last month of quarter, delivers the invoice to the bank with the presentation of calculation and call for payment of the premium into the appropriate account of the Agency – Deposit Insurance Fund.
Delivery of invoices to banks is carried out by regular mail or email. Deadline for payment of the premium is three business days from the date of calculation and delivery of the invoice to the bank. Agency shall indicate the deadline for payment of premium on the invoice.
The day of dispatch of the invoice to a bank by the Agency in one of the above mentioned manners is deemed the day of delivery of the invoice.
Exceptionally, deadline for payment of the insurance premium for the first quarter of 2011, which is calculated and collected on the basis of the data for October and November 2010, given in accordance with the Decision on determining the Content of Template Report which Banks submit to the Agency and Manner and Deadlines for Calculation and Collection of the Deposit Insurance Premium of Natural Persons, Entrepreneurs, Small and Medium-Sized Legal Entities ("Official Gazette of the RoS", no. 06/09), and the data for December 2010, given in accordance with this Decision, is January 31, 2011.
4. A bank shall, upon the Agency’s request and in the manner and within time limits determined by it, submit other data which the Agency deems necessary for performance of its legally prescribed activities.
5. This Decision comes into effect as of the date of its rendering.
Decision on determining Content of Template Report which Banks submit to the Agency and Manner and Deadlines for Calculation and Collection of Deposit Insurance Premium of Natural Persons, Entrepreneurs, Small and Medium-Sized Legal Entities (“Official Gazette of the RoS”, no. 6/09) ceases to be valid as of the date of this Decision coming into effect.
6. Director of the Agency is authorized to perform necessary corrections of the Report referred to in Addendum 1 and "Instructions for Completion of the Template Report" from Addendum 2, for the purpose of their compliance with regulations. The corrected Report from Addendum 1 and "Instructions for Completion of the Template Report" from Addendum 2 shall be published in the "Official Gazette of the RoS" and submitted to all banks within three days from the date of correction of the Report.
7. Agency shall submit this Decision to the National Bank of Serbia and all banks operating in the Republic of Serbia within three days from the date of its rendering.
8. Agency shall take due care on implementation of this Decision.
9. Decision shall be published in the "Official Gazette of the Republic of Serbia".
Deposit Insurance Agency
Addendum 1 to Item 1 of the Agency Decision O. no. OD - 111/10, of December 29, 2010
REPORT ON BALANCE OF TOTAL AND INSURED DEPOSITS FOR THE MONTH __________ of the year 20___ - FORM AGOD 05
1. REPORT ON BALANCE OF TOTAL AND INSURED DEPOSITS FOR THE MONTH __________ of the year 20___ (NATURAL PERSONS)
--A G O D 05 FL 0150
2. REPORT ON BALANCE OF TOTAL AND INSURED DEPOSITS FOR THE MONTH __________ of the year 20___ (ENTREPRENEURS)
- A G O D 05 PR -
3. REPORT ON BALANCE OF TOTAL AND INSURED DEPOSITS FOR THE MONTH __________ of the year 20___ (SMALL LEGAL ENTITIES)
- A G O D 05 MP -
4. REPORT ON BALANCE OF TOTAL AND INSURED DEPOSITS FOR THE MONTH __________ of the year 20___ (MEDIUM-SIZED LEGAL ENTITIES)
- AGOD 05 SP-
5. REPORT ON BALANCE OF TOTAL AND INSURED DEPOSITS OF NATURAL PERSONS, ENTREPRENEURS, SMALL AND MEDIUM-SIZED LEGAL ENTITIES FOR THE MONTH__________ of the year 20___ (TOTAL)
- A G O D 05 UK -
DEPOSIT INSURANCE AGENCY
Addendum 2 to Item 1 of the Agency Decision
Ref. No. OD-111 /10 of December 29, 2010
INSTRUCTIONS FOR THE COMPLETION OF TEMPLATE REPORTS ON THE BALANCE OF TOTAL AND INSURED DEPOSITS (FORM AGOD 05) SUBMITTED TO THE AGENCY BY BANKS
A) GENERAL INFORMATION
1. The format and content of AGOD 05 are the same for all banks licensed by the National Bank of Serbia and operating in the Republic of Serbia. The language of the form is Serbian. The header displays the bank’s full name and the address of the bank’s head office.
2. AGOD 05 has 6 parts:
- No. 1) Report on the balance of total and insured deposits for the month of _________, 20__ (Natural persons) - Form AGOD 05 FL, hereinafter: AGOD 05 FL;
- No. 2) Report on the balance of total and insured deposits for the month of _________, 20__ (Entrepreneurs) - Form AGOD 05 PR, hereinafter: AGOD 05 PR;
- No. 3) Report on the balance of total and insured deposits for the month of _________, 20__ (Small legal entities) - Form AGOD 05 MP, hereinafter: AGOD 05 MP;
- No. 4) Report on the balance of total and insured deposits for the month of _________, 20__ (Medium-sized legal entities) - Form AGOD 05 SP, hereinafter: AGOD 05 SP;
- No. 5) Report on the balance of total and insured deposits of natural persons, entrepreneurs, small and medium-sized legal entities for the month of __________, 20__ (TOTAL) - Form AGOD 05 UK, hereinafter: AGOD 05 UK.
3. AGOD 05 must be completed with the balances as of the last calendar day in the reporting month. The balances are established on the basis of accounting balances provided in the monthly report in accordance with the National Bank of Serbia regulation currently in force, governing the banks’ obligations with regard to the manner of collection, processing and submission of data on balance and structure of the bank’s investments, claims and liabilities (now Form USSPO).
The deposit balance, referred to in paragraph 1 of this item, is understood to mean the deposit amount increased by the amount of the corresponding accrued interest which the bank must pay to the depositor in line with the agreed terms and conditions.
4. The forms referred to in item 2, from No. 1 to No. 5, are completed in the same manner. However, each of them must include details of the corresponding depositor category, i.e. Form 05 FL – must include information on deposits of natural persons, AGOD 05 PR – information on deposits of entrepreneurs, AGOD 05 MP –information on deposits of small legal entities, AGOD 05 SP – information on medium-sized entities and AGOD 05 UK – collective information on deposits of natural persons, entrepreneurs, and small and medium-sized legal entities.
5. Depositors with insured deposits include:
a) natural persons,
b) entrepreneurs (as defined by the law governing companies),
c) small and medium-sized legal entities (as defined by the law governing accounting and audit),
d) tenants’ councils (regulations on deposits of small legal entities apply),
e) registered farming households (regulations on deposits of natural persons apply),
f) religious associations and citizens’ associations and organizations (regulations on small legal entities apply),
g) trade union organizations and sport clubs (regulations governing deposits of small and medium-sized legal entities are applicable, depending on whether the criteria for classification of legal entities as per regulations governing accounting and audit are fulfilled),
h) all other legal entities falling into the category of small or medium-sized legal entities according to the criteria for classification of legal entities as per legal regulations governing accounting and audit).
Deposits of natural persons referred to in paragraph 1, sub-item a) of this item also include deposits of resident and non-resident natural persons.
Deposits of persons referred to in paragraph 1, sub-items b), c), d), e), f), g) and h) of this item are understood to be residents’ deposits.
6. Deposit insurance does not cover:
(1) deposits made by legal entities or natural persons related with the bank, according to the law governing banks;
(2) coded or bearer deposits;
(3) deposits arising from money laundering or terrorism financing, established in the manner defined by the law.
7. Instructions for the completion of AGOD 05 are provided on the example of Form AGOD 05 FL, Part B) FORM AGOD 05 FL (for natural persons).
The report is submitted to the Agency in electronic format, through the protected Cisco Access Control Server 4.2 for Windows network, in line with the pre-defined parameters of communication and by using a special password for communication between a bank and the Agency’s computer center.
B) FORM AGOD 05 FL
1. AGOD 05 FL includes 3 groups of information on deposits:
- in Part I, Information on Deposits, as defined in Art. 2, items 1 and 2 of the Deposit Insurance Law – Natural persons (indents 1., 2., 2.1 – 2.3), information on deposits and depositors is provided in accordance with Article 2 of the Deposit Insurance Law, “Official Gazette of the RoS”, Nos. 61/05, 116/08 and 91/10 (hereinafter: the Law);
- in Part II, Natural Persons’ Total Insured Deposits Classified by Currency, for the Purpose of Calculation of the Premium (3, 3.1-3.13.), information (total deposits and the number of depositors for a specific currency) needed for calculation of insurance premium is provided, in accordance with Article 13, paragraphs 3 and 4 of the Law;
- in Part III, Term Structure of Natural Persons’ Deposits (4.,4.1.-4.2., 5., 5.1.-5.4., 6., 6.1.-6.4.,7.), information on balance of natural persons’ deposits by the initial terms of the deposits is provided.
2. Line 1 should be completed with details of the amount and number of total deposits as well as the number of depositors – natural persons. The total of natural persons’ deposits shall be denominated in RSD.
3. Line 2 should be completed with details (amount in RSD and the number of deposits and depositors) of total uninsured deposits made by natural persons or those that are not deemed insured according to Article 2, item 2 of the Law.
4. Cumulative information under 2. is further broken down into lines 2.1. - 2.3. by providing details of every category of deposits which are not under coverage and which are not included in the amount of insured deposits in accordance with Article 2, item 2 of the Law. The sum of the amounts specified in lines 2.1.-2.3. corresponds to the information provided under 2.
5. Line 3 should be completed with details of total insured deposits made by natural persons (amount denominated in RSD and the number of deposits and depositors), representing the difference between the information provided under 1 and 2.
6. Lines 3.1. - 3.13. (Part II, Total Insured Deposits by Currency for the Purpose of Calculation of the Premium) should be completed with the following information:
- Line 3.1: Information on Total Deposits of Natural Persons Made in RSD, as well as the number of deposits and depositors to which they correspond (Note: Premium denominated in RSD is calculated on the basis of the reported amount of deposits and deposited in RSD account of the Agency – Deposit Insurance Fund);
- Line 3.2: information on natural persons’ total deposits in EUR and the number of deposits and depositors to which they correspond (Note: Premium in EUR is calculated on the basis of the reported deposit amount and paid into the foreign currency account of the Agency – Deposit Insurance Fund);
- Line 3.3: information on total deposit of natural persons made in USD and the number of deposit and depositors these correspond to. (Note: The reported deposit amount is calculated in EUR in order to compute the premium in EUR for all deposits in foreign currency and pay such premium into the foreign currency account of the Agency – Deposit Insurance Fund, by applying the official middle exchange rate of RSD to USD as of the date the calculation was made, i.e. the Agency prepared the invoice);
- Line 3.4: information on natural persons’ total deposits in GBP as well as the number of deposits and depositors these correspond to (Note: The reported deposit amount is calculated in EUR in order to compute the premium in EUR for all deposits in foreign currency and pay such premium into the foreign currency account of the Agency – Deposit Insurance Fund, by applying the official middle exchange rate of RSD to GBP as of the date the calculation was made, i.e. the Agency prepared the invoice);
- Line 3.5: information on natural persons’ total deposits in CHF as well as the number of deposits and depositors these correspond to (Note: The reported deposit amount is calculated in EUR in order to compute the premium in EUR for all deposits in foreign currency and pay such premium into the foreign currency account of the Agency – Deposit Insurance Fund, by applying the official middle exchange rate of RSD to CHF as of the date the calculation was made, i.e. the Agency prepared the invoice).
- Lines 3.6 - 3.12: information on natural persons’ total deposits in other currencies (Australian Dollars, Canadian Dollars, Danish Crowns, Japanese Yens, Kuwaiti Dinars, Norwegian Crowns and Swedish Crowns) and separately for each currency (number of lines depends on the number of currencies in which the deposits are made) as well as on the number of deposits and depositors to which these correspond: (Note: The stated deposit amount is calculated in EUR in order to compute the premium in EUR for all deposits in foreign currency and pay such premium into the foreign currency account of the Agency – Deposit Insurance Fund, by applying the official middle exchange rate of RSD to each of the specific currencies as of the date the calculation was made, i.e. the Agency prepared the invoice). Banks shall state the currencies in which the natural persons’ deposits are denominated in.
- Line 3.13: information on total deposits of natural persons in other currencies denominated in EUR. (Note: The reported deposit amount is used as the basis to calculate the Euro-denominated premium to be paid into the foreign currency account of the Agency – Deposit Insurance Fund).
7. Lines 4., 4.1.-4.2., 5.,5.1.-5.4., 6.,6.1.- 6.4. (III Term Structure of Natural Persons’ Deposits) should be completed with the details of the amount in RSD as well as the number of deposits and depositors:
- in Line 4 for total amount of natural persons’ sight deposits as the sum of the lines 4.1. and 4.2. below;
- in Line 4.1. for the account balances of natural persons’ sight deposits in RSD;
- in Line 4.2. for account balances of natural persons’ sight deposits in foreign currency;
- in Line 5. for total amount of natural persons’ short-term deposits as the sum of the lines 5.1., 5.2., 5.3, and 5.4. below;
- in Line 5.1. for account balances of natural persons’ short term RSD deposits up to three months;
- in Line 5.2. for account balances of natural persons’ short-term RSD deposits from 3 months to one year;
- in Line 5.4. for account balances of natural persons’ short-term deposits in foreign currency up to 3 months;
- in Line 5.4. for account balances of natural persons’ short-term RSD deposits from 3 months to one year;
- in Line 6. for total amount of natural persons’ long-term deposits as the sum of lines 6.1., 6.2., 6.3 and 6.4 below.
- in Line 6.1. for account balances of natural persons’ long-term RSD deposits, excluding the loan collateral deposits;
- in Line 6.2. for account balances of natural persons’ long-term RSD deposits made as loan collateral;
- in Line 6.3. for account balances of natural persons’ long-term foreign currency deposits, excluding the loan collateral deposits;
- in Line 6.4. for account balances of natural persons’ long-term foreign currency deposits made as loan collateral;
8. Information provided under 7. (III Term Structure of Natural Persons’ Deposits) is the sum of information provided under 4., 5. and 6., and equals the information provided under 1.
C) TABULAR FORMAT FOR ELECTRONIC SUBMISSION OF REPORTS
1. Reporting files submitted to the Agency shall be formatted as follows:
a) File name shall have the following format:
Bank identity number: A8,
Report code: A6,
Date of submission: ddmmyyyy
Sequential number of submissions on the same day: _99
Example of file name: 45612378AGOD0515122008_01.txt
b) AGODxx general format:
s) Category
FL – Natural persons,
PR - Entrepreneurs,
MP – Small legal entities,
SP – Medium-sized legal entities,
XX – No category.
2. When submitting reports to the Agency electronically, the banks shall closely follow the instructions provided by the Agency and adapt their reporting applications to the Agency’s requirements. |
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