Prováděcí nařízení Komise (EU) 2017/2189 ze dne 24. listopadu 2017, kterým se mění a opravuje prováděcí nařízení (EU) 2015/2450, kterým se stanoví prováděcí technické normy, pokud jde o šablony pro předkládání informací orgánům dohledu podle směrnice Evropského parlamentu a Rady 2009/138/ES (Text s významem pro EHP. )

Tento náhled textu slouží k rychlé orientaci. Formátovaný text a další informace k předpisu nařízení 2189/2017/EU najdete na stránkách systému Eurlex, který je provozovaný Evropskou unií.
   
            
            
               CS
            
            
               Úřední věstník Evropské unie
            
            
               L 310/3
            
         
      
   
   
   PROVÁDĚCÍ NAŘÍZENÍ KOMISE (EU) 2017/2189
   ze dne 24. listopadu 2017,
   kterým se mění a opravuje prováděcí nařízení (EU) 2015/2450, kterým se stanoví prováděcí technické normy, pokud jde o šablony pro předkládání informací orgánům dohledu podle směrnice Evropského parlamentu a Rady 2009/138/ES
   (Text s významem pro EHP)
   EVROPSKÁ KOMISE,
   s ohledem na Smlouvu o fungování Evropské unie,
   s ohledem na směrnici Evropského parlamentu a Rady 2009/138/ES ze dne 25. listopadu 2009 o přístupu k pojišťovací a zajišťovací činnosti a jejím výkonu (Solventnost II) (1), a zejména na čl. 35 odst. 10 třetí pododstavec, čl. 244 odst. 6 třetí pododstavec a čl. 245 odst. 6 druhý pododstavec uvedené směrnice,
   vzhledem k těmto důvodům:
   
      
      
      
         
            
               (1)
            
            
               Je nezbytné usnadnit jednotný způsob podávání zpráv a zlepšit kvalitu informací oznamovaných orgánům dohledu podle prováděcího nařízení Komise (EU) 2015/2450 (2).
            
         
      
   
   
      
      
      
         
            
               (2)
            
            
               Ustanovení tohoto nařízení spolu vzájemně úzce souvisejí, neboť se vesměs zabývají předkládáním informací od pojišťoven, zajišťoven a skupin orgánům dohledu. Aby byla zajištěna soudržnost mezi ustanoveními, která by měla vstoupit v platnost souběžně, a aby ti, na které se tato ustanovení vztahují, včetně investorů se sídlem mimo Unii, mohli snadněji získat komplexní přehled a přístup, je vhodné, aby všechny prováděcí technické normy požadované podle čl. 35 odst. 10, čl. 244 odst. 6 a čl. 245 odst. 6 směrnice 2009/138/ES byly začleněny do jediného nařízení.
            
         
      
   
   
      
      
      
         
            
               (3)
            
            
               Toto nařízení vychází z návrhů prováděcích technických norem, které Komisi předložil evropský orgán dohledu (Evropský orgán pro pojišťovnictví a zaměstnanecké penzijní pojištění – EIOPA).
            
         
      
   
   
      
      
      
         
            
               (4)
            
            
               Orgán EIOPA sledoval postup podle článku 15 nařízení Evropského parlamentu a Rady (EU) č. 1094/2010 (3) pro vypracování návrhů prováděcích technických norem, provedl otevřené veřejné konzultace o návrzích, z nichž toto nařízení vychází, analyzoval potenciální související náklady a přínosy a požádal o stanovisko skupinu subjektů působících v oblasti pojištění a zajištění zřízenou článkem 37 nařízení (EU) č. 1094/2010.
            
         
      
   
   
      
      
      
         
            
               (5)
            
            
               Prováděcí nařízení (EU) 2015/2450 by proto mělo být odpovídajícím způsobem změněno.
            
         
      
   
   
      
      
      
         
            
               (6)
            
            
               Několik drobných formulačních chyb v pokynech šablon obsažených ve znění prováděcího nařízení (EU) 2015/2450 by mělo být rovněž opraveno,
            
         
      
   
   PŘIJALA TOTO NAŘÍZENÍ:
   Článek 1
   Pozměňující ustanovení
   Přílohy II a III prováděcího nařízení (EU) 2015/2450 se mění v souladu s přílohou I tohoto nařízení.
   Článek 2
   Opravy
   Přílohy I, II a III prováděcího nařízení (EU) 2015/2450 se opravují v souladu s přílohou II tohoto nařízení.
   Článek 3
   Vstup v platnost
   Toto nařízení vstupuje v platnost dvacátým dnem po vyhlášení v Úředním věstníku Evropské unie.
   
      Toto nařízení je závazné v celém rozsahu a přímo použitelné ve všech členských státech.
      V Bruselu dne 24. listopadu 2017.
      
         
            Za Komisi
         
         
            předseda
         
         Jean-Claude JUNCKER
      
   
   
   
      (1)  Úř. věst. L 335, 17.12.2009, s. 1.
   
      (2)  Prováděcí nařízení Komise (EU) 2015/2450 ze dne 2. prosince 2015, kterým se stanoví prováděcí technické normy, pokud jde o šablony pro předkládání informací orgánům dohledu podle směrnice Evropského parlamentu a Rady 2009/138/ES (Úř. věst. L 347, 31.12.2015, s. 1).
   
      (3)  Nařízení Evropského parlamentu a Rady (EU) č. 1094/2010 ze dne 24. listopadu 2010 o zřízení Evropského orgánu dohledu (Evropského orgánu pro pojišťovnictví a zaměstnanecké penzijní pojištění), o změně rozhodnutí č. 716/2009/ES a o zrušení rozhodnutí Komise 2009/79/ES (Úř. věst. L 331, 15.12.2010, s. 48).
   
   
      PŘÍLOHA I
      
         
         
         
            
               
                  1.
               
               
                  Přílohy II a III prováděcího nařízení (EU) 2015/2450 se mění takto:
                  
                     
                     
                     
                        
                           
                              a)
                           
                           
                              v šabloně S.01.02 se bezprostředně za položku C0010/R0080 v pokynech doplňuje nová položka C0010/R0081, která zní:
                              
                                 
                                 
                                 
                                 
                                    
                                       
                                          „C0010/R0081
                                       
                                       
                                          Konec rozpočtového roku
                                       
                                       
                                          Určete konec rozpočtového roku podniku ve formátu ISO 8601 (rrrr-mm-dd), např. 2017-12-31“
                                       
                                    
                                 
                              
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              b)
                           
                           
                              v šablonách S.05.01 a S.05.02 se za druhý pododstavec obecných poznámek doplňuje nový text, který zní:
                              „, s výjimkou klasifikace rozlišující mezi investičními a pojistnými smlouvami, je-li v rámci účetní závěrky použitelná. Tato šablona obsahuje veškeré pojišťovací činnosti bez ohledu na případnou různou klasifikaci rozlišující mezi investičními a pojistnými smlouvami použitelnou v rámci účetní závěrky.“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              c)
                           
                           
                              v šabloně S.06.02.C0330 se pokyny nahrazují tímto:
                              „Určete ratingovou agenturu (ECAI) vydávající externí rating uvedený v položce C0320 tak, že použijete jednu z možností následujícího vyčerpávajícího seznamu. V případě ratingů vydaných dceřinými společnostmi ECAI uveďte mateřskou ECAI (odkazem na seznam ratingových agentur registrovaných nebo certifikovaných podle nařízení Evropského parlamentu a Rady (ES) č. 1060/2009 ze dne 16. září 2009 o ratingových agenturách, který vede orgán ESMA). V případě, že je orgánem ESMA zaregistrována nebo certifikována nová ratingová agentura a že vyčerpávající seznam není ještě aktualizován, uveďte „Jiná určená ECAI“.
                              Použije se alespoň na kategorie CIC 1, 2, 5, 6 a 8 (Hypotéky a úvěry, jiné než hypotéky a úvěry fyzickým osobám), jsou-li k dispozici.
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Euler Hermes Rating GmbH (kód LEI: 391200QXGLWHK9VK6V27)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Japan Credit Rating Agency Ltd (kód LEI: 35380002378CEGMRVW86)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          BCRA-Credit Rating Agency AD (kód LEI: 747800Z0IC3P66HTQ142)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Creditreform Rating AG (kód LEI: 391200PHL11KDUTTST66)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Scope Ratings AG (dříve PSR Rating GmbH) (kód LEI: 391200WU1EZUQFHDWE91)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ICAP Group SA (kód LEI: 2138008U6LKT8VG2UK85)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (kód LEI: 391200OLWXCTKPADVV72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ASSEKURATA Assekuranz Rating-Agentur GmbH (kód LEI: 529900977LETWLJF3295)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ARC Ratings, S.A. (dříve Companhia Portuguesa de Rating, S.A) (kód LEI: 213800OZNJQMV6UA7D79)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          AM Best Europe-Rating Services Ltd. (AMBERS) (kód LEI: 549300VO8J8E5IQV1T26)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          DBRS Ratings Limited (kód LEI: 5493008CGCDQLGT3EH93)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch France S.A.S. (kód LEI: 2138009Y4TCZT6QOJO69)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Deutschland GmbH (kód LEI: 213800JEMOT1H45VN340)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Italia S.p.A. (kód LEI: 213800POJ9QSCHL3KR31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Polska S.A. (kód LEI: 213800RYJTJPW2WD5704)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings España S.A.U. (kód LEI: 213800RENFIIODKETE60)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings Limited (kód LEI: 2138009F8YAHVC8W3Q52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings CIS Limited (kód LEI: 213800B7528Q4DIF2G76)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Cyprus Ltd (kód LEI: 549300V4LCOYCMNUVR81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's France S.A.S. (kód LEI: 549300EB2XQYRSE54F02)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Deutschland GmbH (kód LEI: 549300M5JMGHVTWYZH47)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Italia S.r.l. (kód LEI: 549300GMXJ4QK70UOU68)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service España S.A. (kód LEI: 5493005X59ILY4BGJK90)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Ltd (kód LEI: 549300SM89WABHDNJ349)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings France SAS (kód LEI: 54930035REY2YCDSBH09)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings Italy S.R.L. (kód LEI: 54930000NMOJ7ZBUQ063)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Standard & Poor's Credit Market Services Europe Limited (kód LEI: 549300363WVTTH0TW460)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          CRIF Ratings S.r.l. (dříve CRIF S.p.A.) (kód LEI: 8156001AB6A1D740F237)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Capital Intelligence Ratings Ltd (kód LEI: 549300RE88OJP9J24Z18)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          European Rating Agency, a.s. (kód LEI: 097900BFME0000038276)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Axesor conocer para decidir SA (kód LEI: 95980020140005900000)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Cerved Rating Agency S.p.A. (dříve CERVED Group S.p.A.) (kód LEI: 8156004AB6C992A99368)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Kroll Bond Rating Agency (kód LEI: 549300QYZ5CZYXTNZ676)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          The Economist Intelligence Unit Ltd (kód LEI: 213800Q7GRZWF95EWN10)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Dagong Europe Credit Rating Srl (Dagong Europe) (kód LEI: 815600BF4FF53B7C6311)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Spread Research (kód LEI: 969500HB6BVM2UJDOC52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          EuroRating Sp. z o.o. (kód LEI: 25940027QWS5GMO74O03)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          HR Ratings de México, S.A. de C.V. (HR Ratings) (kód LEI: 549300IFL3XJKTRHZ480)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service EMEA Ltd (kód LEI: 54930009NU3JYS1HTT72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Egan-Jones Ratings Co. (EJR) (kód LEI: 54930016113PD33V1H31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          modeFinance S.r.l. (kód LEI: 815600B85A94A0122614)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          INC Rating Sp. z o.o. (kód LEI: 259400SUBF5EPOGK0983)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Rating-Agentur Expert RA GmbH (kód LEI: 213800P3OOBSGWN2UE81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Jiná určená ECAI
                                       
                                    
                                 
                              
                              Tato položka se vykazuje, pokud se vykazuje položka „Externí rating“ (C0320)“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              d)
                           
                           
                              v šabloně S.06.03.C0030 se poslední věta pokynů nahrazuje tímto:
                              „Kategorie ‚4 – Subjekty kolektivního investování‘ se použije pouze pro nepodstatné zbylé hodnoty ‚fondů fondů‘ a všech ostatních fondů.“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              e)
                           
                           
                              v šabloně S.08.01.C0300 se pokyny nahrazují tímto:
                              „Určete ratingovou agenturu (ECAI) vydávající externí rating uvedený v položce C0290 tak, že použijete jednu z možností následujícího vyčerpávajícího seznamu. V případě ratingů vydaných dceřinými společnostmi ECAI uveďte mateřskou ECAI (odkazem na seznam ratingových agentur registrovaných nebo certifikovaných podle nařízení Evropského parlamentu a Rady (ES) č. 1060/2009 ze dne 16. září 2009 o ratingových agenturách, který vede orgán ESMA). V případě, že je orgánem ESMA zaregistrována nebo certifikována nová ratingová agentura a že vyčerpávající seznam není ještě aktualizován, uveďte „Jiná určená ECAI“.
                              Použije se alespoň na kategorie CIC 1, 2, 5, 6 a 8 (Hypotéky a úvěry, jiné než hypotéky a úvěry fyzickým osobám), jsou-li k dispozici.
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Euler Hermes Rating GmbH (kód LEI: 391200QXGLWHK9VK6V27)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Japan Credit Rating Agency Ltd (kód LEI: 35380002378CEGMRVW86)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          BCRA-Credit Rating Agency AD (kód LEI: 747800Z0IC3P66HTQ142)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Creditreform Rating AG (kód LEI: 391200PHL11KDUTTST66)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Scope Ratings AG (dříve PSR Rating GmbH) (kód LEI: 391200WU1EZUQFHDWE91)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ICAP Group SA (kód LEI: 2138008U6LKT8VG2UK85)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (kód LEI: 391200OLWXCTKPADVV72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ASSEKURATA Assekuranz Rating-Agentur GmbH (kód LEI: 529900977LETWLJF3295)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ARC Ratings, S.A. (dříve Companhia Portuguesa de Rating, S.A) (kód LEI: 213800OZNJQMV6UA7D79)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          AM Best Europe-Rating Services Ltd. (AMBERS) (kód LEI: 549300VO8J8E5IQV1T26)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          DBRS Ratings Limited (kód LEI: 5493008CGCDQLGT3EH93)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch France S.A.S. (kód LEI: 2138009Y4TCZT6QOJO69)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Deutschland GmbH (kód LEI: 213800JEMOT1H45VN340)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Italia S.p.A. (kód LEI: 213800POJ9QSCHL3KR31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Polska S.A. (kód LEI: 213800RYJTJPW2WD5704)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings España S.A.U. (kód LEI: 213800RENFIIODKETE60)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings Limited (kód LEI: 2138009F8YAHVC8W3Q52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings CIS Limited (kód LEI: 213800B7528Q4DIF2G76)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Cyprus Ltd (kód LEI: 549300V4LCOYCMNUVR81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's France S.A.S. (kód LEI: 549300EB2XQYRSE54F02)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Deutschland GmbH (kód LEI: 549300M5JMGHVTWYZH47)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Italia S.r.l. (kód LEI: 549300GMXJ4QK70UOU68)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service España S.A. (kód LEI: 5493005X59ILY4BGJK90)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Ltd (kód LEI: 549300SM89WABHDNJ349)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings France SAS (kód LEI: 54930035REY2YCDSBH09)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings Italy S.R.L. (kód LEI: 54930000NMOJ7ZBUQ063)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Standard & Poor's Credit Market Services Europe Limited (kód LEI: 549300363WVTTH0TW460)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          CRIF Ratings S.r.l. (dříve CRIF S.p.A.) (kód LEI: 8156001AB6A1D740F237)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Capital Intelligence Ratings Ltd (kód LEI: 549300RE88OJP9J24Z18)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          European Rating Agency, a.s. (kód LEI: 097900BFME0000038276)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Axesor conocer para decidir SA (kód LEI: 95980020140005900000)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Cerved Rating Agency S.p.A. (dříve CERVED Group S.p.A.) (kód LEI: 8156004AB6C992A99368)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Kroll Bond Rating Agency (kód LEI: 549300QYZ5CZYXTNZ676)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          The Economist Intelligence Unit Ltd (kód LEI: 213800Q7GRZWF95EWN10)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Dagong Europe Credit Rating Srl (Dagong Europe) (kód LEI: 815600BF4FF53B7C6311)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Spread Research (kód LEI: 969500HB6BVM2UJDOC52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          EuroRating Sp. z o.o. (kód LEI: 25940027QWS5GMO74O03)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          HR Ratings de México, S.A. de C.V. (HR Ratings) (kód LEI: 549300IFL3XJKTRHZ480)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service EMEA Ltd (kód LEI: 54930009NU3JYS1HTT72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Egan-Jones Ratings Co. (EJR) (kód LEI: 54930016113PD33V1H31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          modeFinance S.r.l. (kód LEI: 815600B85A94A0122614)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          INC Rating Sp. z o.o. (kód LEI: 259400SUBF5EPOGK0983)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Rating-Agentur Expert RA GmbH (kód LEI: 213800P3OOBSGWN2UE81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Jiná určená ECAI
                                       
                                    
                                 
                              
                              Tato položka se vykazuje, pokud se vykazuje položka „Externí rating“ (C0290).“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              f)
                           
                           
                              v šabloně S.31.01.C0220 se pokyny nahrazují tímto:
                              „Určete ratingovou agenturu (ECAI) vydávající externí rating uvedený v položce C0210 tak, že použijete jednu z možností uvedených v následujícím přesném seznamu. V případě ratingů vydaných dceřinými společnostmi ECAI uveďte mateřskou ECAI (odkazem na seznam ratingových agentur registrovaných nebo certifikovaných podle nařízení Evropského parlamentu a Rady (ES) č. 1060/2009 ze dne 16. září 2009 o ratingových agenturách, který vede orgán ESMA). V případě, že je orgánem ESMA zaregistrována nebo certifikována nová ratingová agentur a že vyčerpávající seznam není ještě aktualizován, uveďte „Jiná určená ECAI“.
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Euler Hermes Rating GmbH (kód LEI: 391200QXGLWHK9VK6V27)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Japan Credit Rating Agency Ltd (kód LEI: 35380002378CEGMRVW86)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          BCRA-Credit Rating Agency AD (kód LEI: 747800Z0IC3P66HTQ142)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Creditreform Rating AG (kód LEI: 391200PHL11KDUTTST66)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Scope Ratings AG (dříve PSR Rating GmbH) (kód LEI: 391200WU1EZUQFHDWE91)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ICAP Group SA (kód LEI: 2138008U6LKT8VG2UK85)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (kód LEI: 391200OLWXCTKPADVV72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ASSEKURATA Assekuranz Rating-Agentur GmbH (kód LEI: 529900977LETWLJF3295)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ARC Ratings, S.A. (dříve Companhia Portuguesa de Rating, S.A) (kód LEI: 213800OZNJQMV6UA7D79)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          AM Best Europe-Rating Services Ltd. (AMBERS) (kód LEI: 549300VO8J8E5IQV1T26)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          DBRS Ratings Limited (kód LEI: 5493008CGCDQLGT3EH93)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch France S.A.S. (kód LEI: 2138009Y4TCZT6QOJO69)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Deutschland GmbH (kód LEI: 213800JEMOT1H45VN340)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Italia S.p.A. (kód LEI: 213800POJ9QSCHL3KR31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Polska S.A. (kód LEI: 213800RYJTJPW2WD5704)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings España S.A.U. (kód LEI: 213800RENFIIODKETE60)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings Limited (kód LEI: 2138009F8YAHVC8W3Q52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings CIS Limited (kód LEI: 213800B7528Q4DIF2G76)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Cyprus Ltd (kód LEI: 549300V4LCOYCMNUVR81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's France S.A.S. (kód LEI: 549300EB2XQYRSE54F02)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Deutschland GmbH (kód LEI: 549300M5JMGHVTWYZH47)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Italia S.r.l. (kód LEI: 549300GMXJ4QK70UOU68)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service España S.A. (kód LEI: 5493005X59ILY4BGJK90)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Ltd (kód LEI: 549300SM89WABHDNJ349)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings France SAS (kód LEI: 54930035REY2YCDSBH09)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings Italy S.R.L. (kód LEI: 54930000NMOJ7ZBUQ063)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Standard & Poor's Credit Market Services Europe Limited (kód LEI: 549300363WVTTH0TW460)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          CRIF Ratings S.r.l. (dříve CRIF S.p.A.) (kód LEI: 8156001AB6A1D740F237)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Capital Intelligence Ratings Ltd (kód LEI: 549300RE88OJP9J24Z18)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          European Rating Agency, a.s. (kód LEI: 097900BFME0000038276)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Axesor conocer para decidir SA (kód LEI: 95980020140005900000)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Cerved Rating Agency S.p.A. (dříve CERVED Group S.p.A.) (kód LEI: 8156004AB6C992A99368)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Kroll Bond Rating Agency (kód LEI: 549300QYZ5CZYXTNZ676)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          The Economist Intelligence Unit Ltd (kód LEI: 213800Q7GRZWF95EWN10)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Dagong Europe Credit Rating Srl (Dagong Europe) (kód LEI: 815600BF4FF53B7C6311)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Spread Research (kód LEI: 969500HB6BVM2UJDOC52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          EuroRating Sp. z o.o. (kód LEI: 25940027QWS5GMO74O03)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          HR Ratings de México, S.A. de C.V. (HR Ratings) (kód LEI: 549300IFL3XJKTRHZ480)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service EMEA Ltd (kód LEI: 54930009NU3JYS1HTT72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Egan-Jones Ratings Co. (EJR) (kód LEI: 54930016113PD33V1H31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          modeFinance S.r.l. (kód LEI: 815600B85A94A0122614)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          INC Rating Sp. z o.o. (kód LEI: 259400SUBF5EPOGK0983)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Rating-Agentur Expert RA GmbH (kód LEI: 213800P3OOBSGWN2UE81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Jiná určená ECAI“;
                                       
                                    
                                 
                              
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              g)
                           
                           
                              v šabloně S.31.02.C0280 se pokyny nahrazují tímto:
                              „Určete ratingovou agenturu (ECAI) vydávající externí rating uvedený v položce C0270 tak, že použijete jednu z možností uvedených v následujícím vyčerpávajícím seznamu. V případě ratingů vydaných dceřinými společnostmi ECAI uveďte mateřskou ECAI (odkazem na seznam ratingových agentur registrovaných nebo certifikovaných podle nařízení Evropského parlamentu a Rady (ES) č. 1060/2009 ze dne 16. září 2009 o ratingových agenturách, který vede orgán ESMA). V případě, že je orgánem ESMA zaregistrována nebo certifikována nová ratingová agentura a přesný seznam není ještě aktualizován, uveďte „Jiná určená ECAI“.
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Euler Hermes Rating GmbH (kód LEI: 391200QXGLWHK9VK6V27)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Japan Credit Rating Agency Ltd (kód LEI: 35380002378CEGMRVW86)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          BCRA-Credit Rating Agency AD (kód LEI: 747800Z0IC3P66HTQ142)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Creditreform Rating AG (kód LEI: 391200PHL11KDUTTST66)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Scope Ratings AG (dříve PSR Rating GmbH) (kód LEI: 391200WU1EZUQFHDWE91)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ICAP Group SA (kód LEI: 2138008U6LKT8VG2UK85)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (kód LEI: 391200OLWXCTKPADVV72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ASSEKURATA Assekuranz Rating-Agentur GmbH (kód LEI: 529900977LETWLJF3295)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ARC Ratings, S.A. (dříve Companhia Portuguesa de Rating, S.A) (kód LEI: 213800OZNJQMV6UA7D79)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          AM Best Europe-Rating Services Ltd. (AMBERS) (kód LEI: 549300VO8J8E5IQV1T26)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          DBRS Ratings Limited (kód LEI: 5493008CGCDQLGT3EH93)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch France S.A.S. (kód LEI: 2138009Y4TCZT6QOJO69)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Deutschland GmbH (kód LEI: 213800JEMOT1H45VN340)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Italia S.p.A. (kód LEI: 213800POJ9QSCHL3KR31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Polska S.A. (kód LEI: 213800RYJTJPW2WD5704)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings España S.A.U. (kód LEI: 213800RENFIIODKETE60)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings Limited (kód LEI: 2138009F8YAHVC8W3Q52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings CIS Limited (kód LEI: 213800B7528Q4DIF2G76)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Cyprus Ltd (kód LEI: 549300V4LCOYCMNUVR81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's France S.A.S. (kód LEI: 549300EB2XQYRSE54F02)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Deutschland GmbH (kód LEI: 549300M5JMGHVTWYZH47)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Italia S.r.l. (kód LEI: 549300GMXJ4QK70UOU68)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service España S.A. (kód LEI: 5493005X59ILY4BGJK90)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Ltd (kód LEI: 549300SM89WABHDNJ349)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings France SAS (kód LEI: 54930035REY2YCDSBH09)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings Italy S.R.L. (kód LEI: 54930000NMOJ7ZBUQ063)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Standard & Poor's Credit Market Services Europe Limited (kód LEI: 549300363WVTTH0TW460)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          CRIF Ratings S.r.l. (dříve CRIF S.p.A.) (kód LEI: 8156001AB6A1D740F237)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Capital Intelligence Ratings Ltd (kód LEI: 549300RE88OJP9J24Z18)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          European Rating Agency, a.s. (kód LEI: 097900BFME0000038276)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Axesor conocer para decidir SA (kód LEI: 95980020140005900000)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Cerved Rating Agency S.p.A. (dříve CERVED Group S.p.A.) (kód LEI: 8156004AB6C992A99368)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Kroll Bond Rating Agency (kód LEI: 549300QYZ5CZYXTNZ676)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          The Economist Intelligence Unit Ltd (kód LEI: 213800Q7GRZWF95EWN10)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Dagong Europe Credit Rating Srl (Dagong Europe) (kód LEI: 815600BF4FF53B7C6311)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Spread Research (kód LEI: 969500HB6BVM2UJDOC52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          EuroRating Sp. z o.o. (kód LEI: 25940027QWS5GMO74O03)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          HR Ratings de México, S.A. de C.V. (HR Ratings) (kód LEI: 549300IFL3XJKTRHZ480)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service EMEA Ltd (kód LEI: 54930009NU3JYS1HTT72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Egan-Jones Ratings Co. (EJR) (kód LEI: 54930016113PD33V1H31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          modeFinance S.r.l. (kód LEI: 815600B85A94A0122614)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          INC Rating Sp. z o.o. (kód LEI: 259400SUBF5EPOGK0983)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Rating-Agentur Expert RA GmbH (kód LEI: 213800P3OOBSGWN2UE81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Jiná určená ECAI“.
                                       
                                    
                                 
                              
                           
                        
                     
                  
               
            
         
      
      
         
         
         
            
               
                  2.
               
               
                  Příloha II prováděcího nařízení (EU) 2015/2450 se mění takto:
                  
                     
                     
                     
                        
                           
                              a)
                           
                           
                              v šabloně S.01.02.C0010/R0040 se pokyny nahrazují tímto:
                              „Určete typ podniku předkládajícího zprávu. K určení činnosti podniku se použije jedna z těchto pěti možností:
                              
                                 
                                 
                                 
                                    
                                       
                                           
                                       
                                       
                                          2 – Životní pojišťovny
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                           
                                       
                                       
                                          3 – Neživotní pojišťovny
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                           
                                       
                                       
                                          4 – Podniky poskytující životní i neživotní pojištění – čl. 73 odst. 2
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                           
                                       
                                       
                                          5 – Podniky poskytující životní i neživotní pojištění – čl. 73 odst. 5
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                           
                                       
                                       
                                          6 – Zajišťovny“;
                                       
                                    
                                 
                              
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              b)
                           
                           
                              v šabloně S.01.02.C0010/R0100 se za položku „2 – Jednorázové oznamování“ pokynů vkládají nové možnosti „3 – Opětovné podání šablon S.30 v souladu s pokyny k dané šabloně“ a „4 – Prázdná zpráva“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              c)
                           
                           
                              v šabloně S.04.01 se druhý pododstavec obecných poznámek nahrazuje tímto:
                              „Tato šablona se vykazuje z účetního hlediska, tj.: místní obecně uznávané účetní zásady nebo mezinárodní standardy účetního výkaznictví, pokud jsou akceptovány jako místní obecně uznávané účetní zásady. Musí být však plněny pomocí druhů pojištění ve smyslu definice v příloze I nařízení v přenesené pravomoci (EU) 2015/35. Podniky používají základny pro oceňování a účetní uznání jako pro zveřejněnou účetní závěrku, není vyžadováno nové uznání nebo přecenění, kromě klasifikace rozlišující mezi investičními a pojistnými smlouvami, je-li v rámci účetní závěrky použitelná. Tato šablona obsahuje veškeré pojišťovací činnosti bez ohledu na případnou různou klasifikaci rozlišující mezi investičními a pojistnými smlouvami použitelnou v rámci účetní závěrky.“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              d)
                           
                           
                              v šabloně S.06.03 se třetí pododstavec obecných poznámek nahrazuje tímto:
                              „Pro účely určení zemí se přístup se zohledněním provádí s cílem určit expozici v zemích představující 90 % hodnoty fondů. Podniky mají mít přiměřenou jistotu, že 10 % hodnoty neurčené podle jednotlivých zemí je diverzifikováno do různých zeměpisných oblastí, například, že v jedné zemi není více než 5 %. Přístup se zohledněním se použije s uvážením investované částky, počínaje od největšího až po nejmenší jediný fond, a tento přístup musí být v průběhu času konzistentní.“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              e)
                           
                           
                              v šabloně S.12.01 se z první věty pokynů k položkám C0150/R0320 a C0210/R0320 vypouštějí tato slova:
                              „kde byla uplatněna přechodná úprava příslušné časové struktury bezrizikové úrokové míry,“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              f)
                           
                           
                              v šabloně S.12.01 se z první věty pokynů k položkám C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0340, C0150/R0340 a C0210/R0340 vypouštějí tato slova:
                              „u nichž byl použit koeficient volatility,“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              g)
                           
                           
                              v šabloně S.12.01 se z první věty pokynů k položkám C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0360, C0150/R0360 a C0210/R0360 vypouštějí tato slova:
                              „u nichž byla uplatněna vyrovnávací úprava,“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              h)
                           
                           
                              v šabloně S.17.01 se z první věty pokynů k položkám C0020–C0170/R0470 a C0180/R0470 vypouštějí tato slova:
                              „kde byla uplatněna přechodná úprava příslušné časové struktury bezrizikové úrokové míry,“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              i)
                           
                           
                              v šabloně S.21.01 se třetí a čtvrtý pododstavec v obecných poznámkách nahrazují tímto:
                              „Profil rozložení ztrát neživotního pojištění ukazuje rozdělení kumulovaných vzniklých plnění na konci roku, za nějž se podává zpráva, do (předdefinovaných) skupin.
                              Kumulovanými vzniklými plněními se rozumí součet vyplacených hrubých plnění a hrubých vykázaných, ale nevypořádaných plnění v jednotlivých případech pro každé jednotlivé plnění, otevřené nebo uzavřené, které patří do konkrétního roku vzniku/roku upsání. Výše vzniklých plnění zahrnují všechny prvky, které tvoří samotné plnění, avšak nikoli náklady, kromě nákladů přiřaditelných specifickým plněním. Údaje týkající se plnění se vykazují bez náhrad a regresů. Jsou požadovány historické údaje, od prvního uplatnění směrnice Solventnost II.“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              j)
                           
                           
                              v šabloně S.21.01.C0030/R0010 až R0210 se druhý a třetí pododstavec pokynů nahrazují tímto:
                              „Je-li vykazovací měnou euro, lze použít jednu z následujících pěti základních možností vycházejících z obvyklého rozdělení ztrát:
                              
                                 
                                 
                                 
                                    
                                       
                                           
                                       
                                       
                                          1–20 skupin ve výši 5 000 plus jedna otevřená skupina navíc pro kumulované vzniklé ztráty > 100 000
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                           
                                       
                                       
                                          2–20 skupin ve výši 50 000 plus jedna otevřená skupina navíc pro kumulované vzniklé ztráty > 1 milion
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                           
                                       
                                       
                                          3–20 skupin ve výši 250 000 plus jedna otevřená skupina navíc pro kumulované vzniklé ztráty > 5 milionů
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                           
                                       
                                       
                                          4–20 skupin ve výši 1 milion plus jedna otevřená skupina navíc pro kumulované vzniklé ztráty > 20 milionů
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                           
                                       
                                       
                                          5–20 skupin ve výši 5 milionů plus jedna otevřená skupina navíc pro kumulované vzniklé ztráty > 100 milionů
                                       
                                    
                                 
                              
                              Podnik však použije vlastní specifické skupiny, zejména pokud jsou kumulované vzniklé ztráty nižší než < 100 000, s cílem zaručit míru podrobností dostatečnou k zajištění náležitého přehledu o rozdělení vzniklých plnění, pokud je již nespecifikoval orgán dohledu.“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              k)
                           
                           
                              v šabloně S.21.01.C0050, C0070, C0090, C0110, C0130, C0150, C0170, C0190, C0210, C0230, C0250, C0270, C0290, C0310, C0330/R0010 až R0210 se první věta pokynů nahrazuje tímto:
                              „Počet plnění přiřazených každému z roků vzniku/upsání N až N–14, jejichž akumulovaná vzniklá plnění na konci roku, za nějž se podává zpráva, spadají do rozpětí počáteční až konečné výše použitelné skupiny.“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              l)
                           
                           
                              v šabloně S.21.01.C0060, C0080, C0100, C0120, C0140, C0160, C0180, C0200, C0220, C0240, C0260, C0280, C0300, C0320, C0340/R0010 až R0210 se první a třetí pododstavec pokynů nahrazuje tímto:
                              „Kumulovaný a agregovaný počet plnění vzniklých ze všech jednotlivých plnění, přiřazených každému z roků vzniku/upsání N až N–14, jejichž plnění vzniklá během roku, za nějž se podává zpráva, spadají do rozpětí od počáteční výše do konečné výše použitelné skupiny.
                              Kumulovanými vzniklými plněními se rozumí součet vyplacených hrubých plnění a hrubých vykázaných, ale nevypořádaných plnění v jednotlivých případech pro každé jednotlivé plnění, otevřené a uzavřené, které patří do konkrétního roku vzniku/roku upsání.“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              m)
                           
                           
                              v šabloně S.30.02.C0340 se pokyny nahrazují tímto:
                              „Určete ratingovou agenturu (ECAI) vydávající externí rating uvedený v položce C0330 tak, že použijete jednu z možností následujícího vyčerpávajícího seznamu. V případě ratingů vydaných dceřinými společnostmi ECAI uveďte mateřskou ECAI (odkazem na seznam ratingových agentur registrovaných nebo certifikovaných podle nařízení Evropského parlamentu a Rady (ES) č. 1060/2009 ze dne 16. září 2009 o ratingových agenturách, který vede orgán ESMA). V případě, že je orgánem ESMA zaregistrována nebo certifikována nová ratingová agentura a že vyčerpávající seznam není ještě aktualizován, uveďte „Jiná určená ECAI“.
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Euler Hermes Rating GmbH (kód LEI: 391200QXGLWHK9VK6V27)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Japan Credit Rating Agency Ltd (kód LEI: 35380002378CEGMRVW86)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          BCRA-Credit Rating Agency AD (kód LEI: 747800Z0IC3P66HTQ142)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Creditreform Rating AG (kód LEI: 391200PHL11KDUTTST66)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Scope Ratings AG (dříve PSR Rating GmbH) (kód LEI: 391200WU1EZUQFHDWE91)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ICAP Group SA (kód LEI: 2138008U6LKT8VG2UK85)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (kód LEI: 391200OLWXCTKPADVV72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ASSEKURATA Assekuranz Rating-Agentur GmbH (kód LEI: 529900977LETWLJF3295)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ARC Ratings, S.A. (dříve Companhia Portuguesa de Rating, S.A) (kód LEI: 213800OZNJQMV6UA7D79)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          AM Best Europe-Rating Services Ltd. (AMBERS) (kód LEI: 549300VO8J8E5IQV1T26)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          DBRS Ratings Limited (kód LEI: 5493008CGCDQLGT3EH93)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch France S.A.S. (kód LEI: 2138009Y4TCZT6QOJO69)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Deutschland GmbH (kód LEI: 213800JEMOT1H45VN340)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Italia S.p.A. (kód LEI: 213800POJ9QSCHL3KR31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Polska S.A. (kód LEI: 213800RYJTJPW2WD5704)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings España S.A.U. (kód LEI: 213800RENFIIODKETE60)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings Limited (kód LEI: 2138009F8YAHVC8W3Q52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings CIS Limited (kód LEI: 213800B7528Q4DIF2G76)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Cyprus Ltd (kód LEI: 549300V4LCOYCMNUVR81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's France S.A.S. (kód LEI: 549300EB2XQYRSE54F02)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Deutschland GmbH (kód LEI: 549300M5JMGHVTWYZH47)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Italia S.r.l. (kód LEI: 549300GMXJ4QK70UOU68)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service España S.A. (kód LEI: 5493005X59ILY4BGJK90)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Ltd (kód LEI: 549300SM89WABHDNJ349)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings France SAS (kód LEI: 54930035REY2YCDSBH09)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings Italy S.R.L. (kód LEI: 54930000NMOJ7ZBUQ063)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Standard & Poor's Credit Market Services Europe Limited (kód LEI: 549300363WVTTH0TW460)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          CRIF Ratings S.r.l. (dříve CRIF S.p.A.) (kód LEI: 8156001AB6A1D740F237)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Capital Intelligence Ratings Ltd (kód LEI: 549300RE88OJP9J24Z18)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          European Rating Agency, a.s. (kód LEI: 097900BFME0000038276)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Axesor conocer para decidir SA (kód LEI: 95980020140005900000)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Cerved Rating Agency S.p.A. (dříve CERVED Group S.p.A.) (kód LEI: 8156004AB6C992A99368)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Kroll Bond Rating Agency (kód LEI: 549300QYZ5CZYXTNZ676)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          The Economist Intelligence Unit Ltd (kód LEI: 213800Q7GRZWF95EWN10)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Dagong Europe Credit Rating Srl (Dagong Europe) (kód LEI: 815600BF4FF53B7C6311)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Spread Research (kód LEI: 969500HB6BVM2UJDOC52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          EuroRating Sp. z o.o. (kód LEI: 25940027QWS5GMO74O03)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          HR Ratings de México, S.A. de C.V. (HR Ratings) (kód LEI: 549300IFL3XJKTRHZ480)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service EMEA Ltd (kód LEI: 54930009NU3JYS1HTT72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Egan-Jones Ratings Co. (EJR) (kód LEI: 54930016113PD33V1H31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          modeFinance S.r.l. (kód LEI: 815600B85A94A0122614)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          INC Rating Sp. z o.o. (kód LEI: 259400SUBF5EPOGK0983)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Rating-Agentur Expert RA GmbH (kód LEI: 213800P3OOBSGWN2UE81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Jiná určená ECAI;
                                       
                                    
                                 
                              
                              Tato položka se vykazuje, pokud se vykazuje položka „Externí rating“ (C0330).“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              n)
                           
                           
                              v šabloně S.30.04.C0240 se pokyny nahrazují tímto:
                              „Určete ratingovou agenturu (ECAI) vydávající externí rating uvedený v položce C0230 tak, že použijete jednu z možností následujícího vyčerpávajícího seznamu. V případě ratingů vydaných dceřinými společnostmi ECAI uveďte mateřskou ECAI (odkazem na seznam ratingových agentur registrovaných nebo certifikovaných podle nařízení Evropského parlamentu a Rady (ES) č. 1060/2009 ze dne 16. září 2009 o ratingových agenturách, který vede orgán ESMA). V případě, že je orgánem ESMA zaregistrována nebo certifikována nová ratingová agentura a že vyčerpávající seznam není ještě aktualizován, uveďte „Jiná určená ECAI“.
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Euler Hermes Rating GmbH (kód LEI: 391200QXGLWHK9VK6V27)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Japan Credit Rating Agency Ltd (kód LEI: 35380002378CEGMRVW86)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          BCRA-Credit Rating Agency AD (kód LEI: 747800Z0IC3P66HTQ142)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Creditreform Rating AG (kód LEI: 391200PHL11KDUTTST66)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Scope Ratings AG (dříve PSR Rating GmbH) (kód LEI: 391200WU1EZUQFHDWE91)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ICAP Group SA (kód LEI: 2138008U6LKT8VG2UK85)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (kód LEI: 391200OLWXCTKPADVV72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ASSEKURATA Assekuranz Rating-Agentur GmbH (kód LEI: 529900977LETWLJF3295)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ARC Ratings, S.A. (dříve Companhia Portuguesa de Rating, S.A) (kód LEI: 213800OZNJQMV6UA7D79)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          AM Best Europe-Rating Services Ltd. (AMBERS) (kód LEI: 549300VO8J8E5IQV1T26)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          DBRS Ratings Limited (kód LEI: 5493008CGCDQLGT3EH93)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch France S.A.S. (kód LEI: 2138009Y4TCZT6QOJO69)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Deutschland GmbH (kód LEI: 213800JEMOT1H45VN340)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Italia S.p.A. (kód LEI: 213800POJ9QSCHL3KR31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Polska S.A. (kód LEI: 213800RYJTJPW2WD5704)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings España S.A.U. (kód LEI: 213800RENFIIODKETE60)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings Limited (kód LEI: 2138009F8YAHVC8W3Q52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings CIS Limited (kód LEI: 213800B7528Q4DIF2G76)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Cyprus Ltd (kód LEI: 549300V4LCOYCMNUVR81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's France S.A.S. (kód LEI: 549300EB2XQYRSE54F02)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Deutschland GmbH (kód LEI: 549300M5JMGHVTWYZH47)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Italia S.r.l. (kód LEI: 549300GMXJ4QK70UOU68)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service España S.A. (kód LEI: 5493005X59ILY4BGJK90)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Ltd (kód LEI: 549300SM89WABHDNJ349)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings France SAS (kód LEI: 54930035REY2YCDSBH09)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          S&P Global Ratings Italy S.R.L. (kód LEI: 54930000NMOJ7ZBUQ063)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Standard & Poor's Credit Market Services Europe Limited (kód LEI: 549300363WVTTH0TW460)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          CRIF Ratings S.r.l. (dříve CRIF S.p.A.) (kód LEI: 8156001AB6A1D740F237)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Capital Intelligence Ratings Ltd (kód LEI: 549300RE88OJP9J24Z18)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          European Rating Agency, a.s. (kód LEI: 097900BFME0000038276)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Axesor conocer para decidir SA (kód LEI: 95980020140005900000)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Cerved Rating Agency S.p.A. (dříve CERVED Group S.p.A.) (kód LEI: 8156004AB6C992A99368)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Kroll Bond Rating Agency (kód LEI: 549300QYZ5CZYXTNZ676)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          The Economist Intelligence Unit Ltd (kód LEI: 213800Q7GRZWF95EWN10)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Dagong Europe Credit Rating Srl (Dagong Europe) (kód LEI: 815600BF4FF53B7C6311)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Spread Research (kód LEI: 969500HB6BVM2UJDOC52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          EuroRating Sp. z o.o. (kód LEI: 25940027QWS5GMO74O03)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          HR Ratings de México, S.A. de C.V. (HR Ratings) (kód LEI: 549300IFL3XJKTRHZ480)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service EMEA Ltd (kód LEI: 54930009NU3JYS1HTT72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Egan-Jones Ratings Co. (EJR) (kód LEI: 54930016113PD33V1H31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          modeFinance S.r.l. (kód LEI: 815600B85A94A0122614)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          INC Rating Sp. z o.o. (kód LEI: 259400SUBF5EPOGK0983)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Rating-Agentur Expert RA GmbH (kód LEI: 213800P3OOBSGWN2UE81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Jiná určená ECAI“.
                                       
                                    
                                 
                              
                           
                        
                     
                  
               
            
         
      
      
         
         
         
            
               
                  3.
               
               
                  Příloha III prováděcího nařízení (EU) 2015/2450 se mění takto:
                  
                     
                     
                     
                        
                           
                              a)
                           
                           
                              v šabloně S.01.02.C0010/R0100 se za možnost „2 – Jednorázové oznamování“ v pokynech vkládá nová možnost „4 – Prázdná zpráva“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              b)
                           
                           
                              v šabloně S.06.03 se třetí pododstavec obecných poznámek nahrazuje tímto:
                              „Pro účely určení zemí se přístup se zohledněním provádí s cílem určit země představující 90 % hodnoty fondů. Skupiny mají mít přiměřenou jistotu, že 10 % hodnoty neurčené podle jednotlivých zemí je diverzifikováno do různých zeměpisných oblastí, například, že v jedné zemi není více než 5 %. Přístup se zohledněním se použije s uvážením investované částky, počínaje od největšího až po nejmenší jediný fond, a tento přístup musí být v průběhu času konzistentní.“;
                           
                        
                     
                  
                  
                     
                     
                     
                        
                           
                              c)
                           
                           
                              v šabloně S.37.01.C0090 se pokyny nahrazují tímto:
                              „Určete ratingovou agenturu (ECAI) vydávající externí rating uvedený v položce C0080 tak, že použijete jednu z možností následujícího vyčerpávajícího seznamu. V případě ratingů vydaných dceřinými společnostmi ECAI uveďte mateřskou ECAI (odkazem na seznam ratingových agentur registrovaných nebo certifikovaných podle nařízení Evropského parlamentu a Rady (ES) č. 1060/2009 ze dne 16. září 2009 o ratingových agenturách, který vede orgán ESMA). V případě, že je orgánem ESMA zaregistrována nebo certifikována nová ratingová agentura a že vyčerpávající seznam není ještě aktualizován, uveďte „Jiná určená ECAI“.
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Euler Hermes Rating GmbH (kód LEI: 391200QXGLWHK9VK6V27)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Japan Credit Rating Agency Ltd (kód LEI: 35380002378CEGMRVW86)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          BCRA-Credit Rating Agency AD (kód LEI: 747800Z0IC3P66HTQ142)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Creditreform Rating AG (kód LEI: 391200PHL11KDUTTST66)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Scope Ratings AG (dříve PSR Rating GmbH) (kód LEI: 391200WU1EZUQFHDWE91)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ICAP Group SA (kód LEI: 2138008U6LKT8VG2UK85)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (kód LEI: 391200OLWXCTKPADVV72)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ASSEKURATA Assekuranz Rating-Agentur GmbH (kód LEI: 529900977LETWLJF3295)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          ARC Ratings, S.A. (dříve Companhia Portuguesa de Rating, S.A) (kód LEI: 213800OZNJQMV6UA7D79)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          AM Best Europe-Rating Services Ltd. (AMBERS) (kód LEI: 549300VO8J8E5IQV1T26)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          DBRS Ratings Limited (kód LEI: 5493008CGCDQLGT3EH93)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch France S.A.S. (kód LEI: 2138009Y4TCZT6QOJO69)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Deutschland GmbH (kód LEI: 213800JEMOT1H45VN340)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Italia S.p.A. (kód LEI: 213800POJ9QSCHL3KR31)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Polska S.A. (kód LEI: 213800RYJTJPW2WD5704)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings España S.A.U. (kód LEI: 213800RENFIIODKETE60)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings Limited (kód LEI: 2138009F8YAHVC8W3Q52)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Fitch Ratings CIS Limited (kód LEI: 213800B7528Q4DIF2G76)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Investors Service Cyprus Ltd (kód LEI: 549300V4LCOYCMNUVR81)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's France S.A.S. (kód LEI: 549300EB2XQYRSE54F02)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          —
                                       
                                       
                                          Moody's Deutschland GmbH (kód LEI: 549300M5JMGHVTWYZH47)
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                       &n