Czech Banking Chart of Accounts

Complete overview of banking chart of accounts according to CNB regulation 501/2002 Sb.

Total Accounts

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Active Accounts

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Passive Accounts

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Both Types

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CNB Only

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Chart of Accounts Overview

This is a comprehensive chart of accounts for banks and financial institutions based on Czech National Bank regulation 501/2002 Sb.

Search & Filter Accounts

Showing all accounts

Account Classes

Chart of accounts organized by classes and groups

Account Relations

This view shows relationships between different accounts

Transactional Banking

Common banking transactions and their accounting entries

E-Money Payment Provider - Specialized Chart of Accounts

Specialized chart of accounts for a Czech E-Money Institution (EMI) in accordance with Czech Ministry of Finance Decree No. 501/2002 Coll.

This chart of accounts is tailored for a licensed Small E-Money Institution in the Czech Republic focused on providing merchant acquiring, foreign exchange (FX) services, and payment accounts (SEPA/local).

Guiding Principles: This chart of accounts ensures Segregation of Funds (clear distinction between company's own funds and client funds) and Transactional Clarity (every step of business processes must be traceable through accounts), which are cornerstones of EMI regulation.

ASSETS (AKTIVA)

Class 1 - Cash & Banking Operations

Class 2 - Client Operations

Class 3 - FX & Other Assets

Class 4 - Fixed Assets

LIABILITIES & EQUITY (PASIVA)

Class 2 - Client Funds & Payment Accounts

Class 3 - Operational Liabilities

Class 5 - Capital & Reserves

INCOME STATEMENT (VÝKAZ ZISKU A ZTRÁTY)

Class 7 - Revenues (Výnosy)

Class 6 - Expenses (Náklady)

REGULATORY REPORTING ACCOUNTS

Class 9 - Off-Balance Sheet Accounts

TRANSACTION SIMULATOR

Operation Type:

Base Amount (CZK):

Settlement Currency:

Settlement Fee (%):

Fee Percentage (%):

Buy Rate (CZK/EUR):

Sell Rate (CZK/EUR):

Merchant ID:

Reserve Percentage (%):

Bank Fee (CZK):

Quarterly Fee (% of total):

Chargeback Reserve (% of total):

Hedging Fee (%):

Hedge Gain/Loss (%):

Client Liability (% of total):

Transaction Journal Entries

Select an operation type and click "Simulate Transaction" to see the accounting entries.

Typical E-Money Provider Transactions by Category

Payment Processing Operations

Transaction Type	Debit Account	Credit Account	Description

FX Operations

Transaction Type	Debit Account	Credit Account	Description

Client Account Operations

Transaction Type	Debit Account	Credit Account	Description

Administrative & Operational Transactions

Transaction Type	Debit Account	Credit Account	Description