Decree No 222 / 2005 Coll.
Decree amending Decree No. 267 / 2004 Coll., on the content of the information obligations of the securities dealer and the manner in which they are implemented
Valid
Order
Effective from 01.07.2005
Text versions:
01.07.2005
08.06.2005
222
DECLARATION
of 25 May 2005
amending Decree No 267 / 2004 Coll., on the content of the information obligations of the securities dealer and the manner in which they are implemented
According to Section 199 (2) (g) of Act No. 256 / 2004 Coll., on Capital Market Business, the Securities Commission provides:
Decree No 267 / 2004 Coll., on the content of the information obligations of the securities dealer and the manner in which they are implemented, is amended as follows:
1. In Paragraph 1 (3), the first sentence is replaced by the following: "For a foreign person established in another Member State of the European Union who provides investment services in the Czech Republic without the establishment of an organisational component (Section 25 of the Act), § 3 (3) and (6) and § 6 of this Decree shall apply."
2. In Article 2, the current text becomes paragraph 1 and the following paragraph 2 is added, including footnote 2a:
"(2) The annual report of the non-bank trader contains, in addition to the formalities laid down by the special legislation governing the accounting officer (2a), the information set out in Annex 11 to this Regulation.
2a) § 21 of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 353 / 2001 Coll. and Act No. 437 / 2003 Coll. '
3. In Paragraph 3 (2), the first sentence, including the footnotes, shall be replaced by the sentence "Securities dealer who is a bank and a foreign person established in another Member State of the European Union who is entitled to provide investment services in the Czech Republic through an organisational component on the basis of a single licence in accordance with the specific legislation (2b), shall inform of his economic situation in electronic form in the form of a data report (2) drawn up in accordance with the standardised data form, the model of which is annexed to the present decree."
Footnote 2b reads as follows:
"2b) § 5c of Act No. 21 / 1992 Coll., on Banks, as amended by Act No. 126 / 2002 Coll. '.
4. In the second sentence of Article 3 (2), the words "Securities dealer who is a bank 'are replaced by the words" Person according to the first sentence' and the words "sent 'are replaced by the words" sent'.
5. In Article 6, at the end of paragraph 1, the sentence "In case of e-mail, the e-mail message shall contain only the messages or information referred to in paragraphs 2 to 5."
6. In Article 6, the following paragraph 5 is added:
"(5) Reports and information to be drawn up in accordance with the standardised data forms shall be produced without diacritic marks."
7. Annexes 1 to 11 shall read as follows:
"Annex No 1 to Decree No 267 / 2004 Coll.
Information on the economic situation for non-bank securities dealers
Příloha č. 2
Annex No 2 to Decree No 267 / 2004 Coll.
Information on the economic situation for securities dealers that are banks
Příloha č. 3
Annex No. 3 to Decree No. 267 / 2004 Coll.
Information on the types and scope of investment services provided
Příloha č. 4
Annex No. 4 to Decree No. 267 / 2004 Coll.
Overview of all regulated markets, including foreign markets and persons through which it carried out customer orders
Příloha č. 5
Annex No. 5 to Decree No. 267 / 2004 Coll.
Information on closed and procured transactions
Příloha č. 6
Annex No 6 to Decree No 267 / 2004 Coll.
Information on the volume of customer assets
Příloha č. 7
Annex No 7 to Decree No 267 / 2004 Coll.
Capital adequacy information
Příloha č. 8
Annex No 8 to Decree No 267 / 2004 Coll.
Information on all persons with qualifying holdings in a securities dealer and closely linked to a securities dealer
Příloha č. 9
Annex No 9 to Decree No 267 / 2004 Coll.
Publication of information on the economic situation for non-bank securities dealers
9.1 A non-bank dealer publishes the balance sheet and profit and loss account in the structure established by Decree No 501 / 2002 Coll. of 6 November 2002 implementing certain provisions of Act No 563 / 1991 Coll., on Accounting, as amended, for entities that are banks and other financial institutions.
9.2. Securities dealer, not a bank:
- need not include in the balance sheet and profit and loss account unfilled lines,
- indicates the figures for each balance sheet item in net amounts,
- it does not need to indicate the sub-items of the individual items of the balance sheet and profit and loss.
9.3. A non-bank securities dealer publishes the following information in aggregate:
- the value of securities intended for trading, for sale and held-to-maturity, broken down by type of security and whether or not the security is registered,
- the fair values of derivatives broken down into fixed-term operations and options, broken down by type of underlying asset into interest, currency, equity, commodity and credit, and broken down into derivatives agreed for the purpose of hedging and other derivatives,
- the value of the underlying assets of derivatives broken down into fixed-term operations and options, broken down by type of underlying asset into interest, currency, equity, commodity and credit, and broken down into derivatives agreed for the purpose of hedging and other derivatives,
9.4. A non-bank securities dealer publishes significant qualitative information on risk management, in particular on:
- risk management strategies and objectives,
- principles and procedures for monitoring, managing and controlling risks,
where, in the calendar quarter, a change is made to the information specified in the last annual report or financial statements for the last financial year ended.
9.5. A non-bank securities dealer publishes the following indicators:
Capital and capital adequacy
| Hodnota (v celých tisících Kč) | ||
|---|---|---|
| A | B | 001 |
| Kapitálová přiměřenost (v %) | 001 | |
| Tier 1 | 002 | |
| Tier 2 | 003 | |
| Využitý Tier 3 | 004 | |
| Odečitatelné položky | 005 | |
| Celková výše kapitálu | 006 | |
| Kapitálový požadavek A | 007 | |
| Kapitálový požadavek B | 008 | |
| Kapitálový požadavek k úvěrovému riziku obchodního portfolia | 009 | |
| Kapitálový požadavek k riziku angažovanosti obchodního portfolia | 010 | |
| Kapitálový požadavek k obecnému úrokovému riziku | 011 | |
| Kapitálový požadavek k obecnému akciovému riziku | 012 | |
| Kapitálový požadavek k měnovému riziku | 013 | |
| Kapitálový požadavek ke komoditnímu riziku | 014 |
Příloha č. 10
Annex No. 10 to Decree No. 267 / 2004 Coll.
Publication of information on the types and scope of services provided
10.1 The securities dealer publishes information on the volume of transactions carried out in the context of the provision of investment services in relation to individual investment instruments.
10.2 The securities dealer may use the data form to provide information on the types and extent of investment services provided to the public as appropriate.
Příloha č. 11
Annex No 11 to Decree No 267 / 2004 Coll.
Complement of the annual report of the non-bank dealer for further information
16 Annual Report - Additional information
16 _ 01 Capital and capital adequacy
| Hodnota (v celých tis. Kč) | ||
|---|---|---|
| A | B | 001 |
| Kapitálová přiměřenost (v %) | 001 | |
| Tier 1 | 002 | |
| Tier 2 | 003 | |
| Využitý Tier 3 | 004 | |
| Odečitatelné položky | 005 | |
| Celková výše kapitálu | 006 | |
| Kapitálový požadavek A | 007 | |
| Kapitálový požadavek B | 008 | |
| Kapitálový požadavek k uvěrovému riziku obchodního portfolia | 009 | |
| Kapitálový požadavek k riziku angažovanosti obchodního portfolia | 010 | |
| Kapitálový požadavek k obecnému úrokovému riziku | 011 | |
| Kapitálový požadavek k obecnému akciovému riziku | 012 | |
| Kapitálový požadavek k měnovému riziku | 013 | |
| Kapitálový požadavek ke komoditními riziku | 014 |
16 Annual Report - Additional information
16 _ 02 Percentage indicators
| Hodnota (v 0,00 % nebo jednotkách u 009) | ||
|---|---|---|
| A | B | 001 |
| Zadluženost I (celkový dluh / Aktiva celkem) | 001 | |
| Zadluženost II (celkový dluh / Vlastní kapitál) | 002 | |
| Úrokové zatížení zisku (Náklady na úroky / Ebit) | 003 | |
| Rentabilita aktiv - ROAA (Ebit / Aktiva celkem – průměrný stav) | 004 | |
| Rentabilita vlastního kapitálu - ROEA (Zisk po zdanění / Vlastni kapitál – průměrný stav) | 005 | |
| Rentabilita tržeb (Zisk po zdanění / Výnosy z investičních služeb) | 006 | |
| Nákladovost tržeb (Náklady celkem / Výnosy z investičních služeb) | 007 | |
| Mzdová náročnost tržeb (Náklady na zaměstnance / Výnosy z investičních služeb) | 008 | |
| Počet zaměstnanců (průměrný přepočtený stav osob v období) | 009 |
Note: The identification number is the identification number, its foreign equivalent or the birth number. The birth number shall be reported for reporting purposes without a slash between the sixth and seventh places (only numerical values). If the information on the birth number or identification number (or equivalent) is not objectively available, the trader shall assign a unique identification to that person in a numerical format, where the first 8 characters shall be composed of the securities dealer's ID. The maximum length of this data is 15 characters. '
Efficacy
This Decree shall take effect on 1 July 2005.
Chairman:
Ing. Hollmann, MBA v. r.
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Regulation Information
| Citation | Decree No 222 / 2005 Coll., amending Decree No 267 / 2004 Coll., on the content of the information obligations of the securities dealer and the manner in which they are implemented |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.06.2005 |
|---|---|
| Effective from | 01.07.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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