Order No 251 / 2022 Coll.
Decree amending Decree No. 234 / 2009 Coll., on Protection against market abuse and transparency, as amended by Decree No. 191 / 2011 Coll. and Decree No. 159 / 2016 Coll.
Valid
Order
Effective from 01.09.2022
Text versions:
01.09.2022
31.08.2022
251
DECLARATION
of 17 August 2022
amending Decree No 234 / 2009 Coll., on protection against market abuse and transparency, as amended by Decree No 191 / 2011 Coll. and Decree No 159 / 2016 Coll.
Pursuant to Article 199 (2) of Act No. 256 / 2004 Coll., on the Capital Market Business, as amended, to implement § 127 (3) of this Act and pursuant to § 8 (6) of the Act No. 15 / 1998 Coll., on supervision in the capital market and amending and supplementing other laws, as amended, to implement § 8 (1) (g) of this Act:
Decree No 234 / 2009 Coll., on protection against market abuse and transparency, as amended by Decree No 191 / 2011 Coll. and Decree No 159 / 2016 Coll., is amended as follows:
1. In the title of the Order, the word "transparency 'is replaced by" transparency'.
2. Paragraph 1 (1), including footnote 1, reads as follows:
"(1) This decree regulates the application of directly applicable European Union1)
(a) the structure, form and manner of transmission of information pursuant to Regulation (EU) No 596 / 2014 of the European Parliament and of the Council to the Czech National Bank; and
(b) the details, period, form and manner of compliance with the information obligation pursuant to § 8 (1) (g) of Act No 15 / 1998 Coll., on supervision in the field of capital market and amending and supplementing other laws, as amended.
1) Regulation (EU) No 596 / 2014 of the European Parliament and of the Council of 16 April 2014 on market abuse (market abuse Regulation) and repealing Directive 2003 / 6 / EC of the European Parliament and of the Council and Commission Directives 2003 / 124 / EC, 2003 / 125 / EC and 2004 / 72 / EC, as amended. Commission Implementing Regulation (EU) 2016 / 523 of 10 March 2016 laying down implementing technical standards with regard to the format and model for the notification and publication of transactions of persons with management powers in accordance with Regulation (EU) No 596 / 2014 of the European Parliament and of the Council. Commission Implementing Regulation (EU) 2016 / 1055 of 29 June 2016 laying down implementing technical standards with regard to technical means for the appropriate disclosure of inside information and the postponement of the publication of inside information in accordance with Regulation (EU) No 596 / 2014 of the European Parliament and of the Council. Article 2
3. In Paragraph 1 (2), the introductory part of the provision, including footnotes 2 and 3, reads as follows:
"(2) This decree further implements the relevant provisions of the European Union2), regulates, following the directly applicable provisions of the European Union3) and provides for:
(2) Directive 2004 / 109 / EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements relating to information on issuers whose securities are admitted to trading on a regulated market and amending Directive 2001 / 34 / EC, as amended by Directive 2008 / 22 / EC of the European Parliament and of the Council, 2010 / 78 / EU and 2013 / 50 / EU of the European Parliament and of the Council and Regulation (EU) 2021 / 337. Commission Directive 2007 / 14 / EC of 8 March 2007 laying down detailed rules for the implementation of certain provisions of Directive 2004 / 109 / EC on the harmonisation of transparency requirements concerning information on issuers whose securities are admitted to trading on a regulated market, as amended by Directive 2013 / 50 / EU of the European Parliament and of the Council.
(3) Commission Delegated Regulation (EU) 2019 / 815 of 17 December 2018 supplementing Directive 2004 / 109 / EC of the European Parliament and of the Council with regard to regulatory technical standards for the specification of the single electronic reporting format, as amended by Commission Delegated Regulations (EU) 2019 / 2100, 2020 / 1989 and 2022 / 352. Article 2
4. In Article 1 (2) (d), the words "as referred to in Article 3 (1) (21) of Regulation (EU) No 596 / 2014 of the European Parliament and of the Council (hereinafter referred to as the" issuer of a financial instrument ") 'shall be inserted after the words" the instrument'.
5. in § 1 (2) (e) and § 21a, the words "to § 119a" are replaced by the words "§ 119."
6. Paragraph 9 (1) reads as follows:
"(1) The annual financial report pursuant to Section 118 of the Act is sent in electronic form in Extensible Hypertext Markup Language (xhtml) format by means of an electronic form, the structure of which is set out in Annex 1 to this Decree. Where the annual financial report contains consolidated financial statements, the consolidated financial statements shall be marked using Extensible Business Reporting Language (XBRL). ';
footnote 6 is deleted.
footnotes 7 to 15 shall become footnotes 6 to 14.
7. In Paragraph 9, the following paragraph 2 is inserted after paragraph 1:
"(2) The half-yearly financial report pursuant to Section 119 of the Act is sent in electronic form in Portable Document Format format (pdf) by means of an electronic form, the structure of which is set out in Annex 1 to this Decree. '.
Paragraph 2 shall become paragraph 3.
8. In Article 12 (2), the words "List referred to in Article 18 of Regulation (EU) No 596 / 2014 of the European Parliament and of the Council and Commission Implementing Regulation (EU) 2016 / 347 'are replaced by the words" List of entrants referred to in Article 18 of Regulation (EU) No 596 / 2014 of the European Parliament and of the Council and Article 1 (1) and (2), Annexes I and III to Commission Implementing Regulation (EU) 2022 / 1210 ("the list').
9. In Section 13, the words "management transaction 'are replaced by the words" business of a person with management powers' and the words "(" management transaction ') are inserted after the words "2016 / 523'.
10. In Paragraph 15 (1), the words "Internet applications of the Czech National Bank for the collection of information obligations and registration of entities' are replaced by the words" the Czech National Bank system for the collection of information obligations'.
11. in Article 15 (2), the words "the annual report and the consolidated annual report referred to in Article 118 (1) of the Law and the half-yearly report and the consolidated half-yearly report referred to in Article 119 (1) of the Law" shall be replaced by the words "the annual financial report referred to in Article 118 of the Law and the half-yearly financial report referred to in Article 119 of the Law."
12. in Article 16 (3) (a) to (c), the words "from the use of internal information pursuant to Article 124 (5) of the Act or the notifier of market manipulation pursuant to Article 126 (5) of the Act" shall be replaced by "from market abuse."
13. In Article 17 (3), the words "annual report or consolidated annual report under Article 118 (1) of the Act or half-yearly report or consolidated half-yearly report under Article 119 (1) of the Act 'are replaced by the words" annual financial report under Article 118 of the Act or half-yearly financial report under Article 119 of the Act'; the words "together with the original report 'are inserted after the words" request for transmission';
14. in Paragraph 18 (1) (b), the word "fax" shall be deleted;
15. In Article 19, at the end of paragraph 1, the dot is replaced by a semicolon and the words "this does not apply to the publication of the annual financial report under Section 118 of the Act, which is published in Extensible Hypertext Markup Language (xhtml) format. Where the annual financial report contains consolidated financial statements, it shall be marked using Extensible Business Reporting Language (XBRL). ';
16. Paragraph 19 (3) is deleted.
17. in Article 20 (2), the words "annual reports and consolidated annual reports under Article 118 (1) of the Act, half-yearly reports and consolidated half-yearly reports under Article 119 (1) of the Act" are replaced by the words "annual financial reports under Article 118 of the Act and half-yearly financial reports under Article 119 of the Act."
18. in § 20 (2) and (3), after the text "§ 118" the text "(1)" shall be deleted;
19. in Article 20 (5), the words "the annual report and the consolidated annual report referred to in Article 118 (1) of the Act and the half-yearly report and the consolidated half-yearly report referred to in Article 119 (1) of the Act" shall be replaced by the words "the annual financial report referred to in Article 118 of the Law and the half-yearly financial report referred to in Article 119 of the Law."
20. In the heading of Annex No 1, the words "Annual report and consolidated annual report under Section 118 (1) of the Act and the half-yearly report and consolidated half-yearly report under Section 119 (1) of the Act 'are replaced by the words" Annual financial report under Section 118 of the Act and the half-yearly financial report under Section 119 of the Act'.
21. In Annex No 1, the words ", data on the audit firm and / or the auditor of the report 'are deleted and the words" annual report, consolidated annual report, half-yearly report or consolidated half-yearly report pursuant to Sections 118 (1) and 119 (1) of the Act' are replaced by the words "annual financial report under Section 118 of the Act or half-yearly financial report under Section 119 of the Act '.
22. The following sentence is added at the end of Annex No 12: "Where the list is compiled or updated only because of the data listed in Annex I, Model 2 and Annex III, Model 2, Commission Implementing Regulation (EU) 2022 / 1210, the information relating to the inside information itself shall not be provided in the electronic form. '
23. In Annex No 15, Part Even the introductory part of the provision is inserted after the word "Annual '.
24. in Annex No 15, Part I, point (e), the word "financial" shall be inserted after the word "annual."
25. In Annex No 15, the heading of Part II reads: "Annual financial report of an issuer from a third State which has an obligation to draw up consolidated financial statements'.
26. In Annex No 15, Part II, point 1, in the introductory part of the provision, the words "Consolidated annual report of an issuer from a third State 'are replaced by the words" Annual financial report of an issuer from a third State which has an obligation to prepare consolidated financial statements'.
27. in Annex No 15, Part II, point 1 (e) and point 2, introductory part of the provisions, the words "consolidated annual" shall be replaced by "annual financial."
28. In Annex No 15, Part IV, point 1, of the introductory part of the provision, the word "financial 'shall be inserted after the word" semi-annual'.
29. In Annex No 15, Part IV (e), the word "financial 'is inserted after the word" semi-annual'.
30. In Annex No 15, Part IV, point 2, the word "financial 'and the word" financial' are inserted after the word "financial '.
31. In Annex No 15, the heading of Part V reads: "A half-yearly financial report by an issuer from a third State which has an obligation to draw up consolidated financial statements'.
32. In Annex No 15, Part In the introductory part of the provision, the words "Consolidated half-yearly report of an issuer from a third State 'are replaced by the words" Half-yearly financial report of an issuer from a third State which has an obligation to prepare consolidated financial statements'.
33. in Annex No 15, Part V, point (e), the words "consolidated half-yearly" are replaced by the words "half-yearly financial."
34. In Annex No 15, Part VI, the words "report, consolidated annual report, half-yearly report and consolidated half-yearly report 'are replaced by the words" financial report and half-yearly financial report'.
Efficacy
This Decree shall take effect on the day following that of its publication.
Governor:
v. Ing. Mora, M.E., v. r.
Vice-Governor
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Regulation Information
| Citation | Decree No. 251 / 2022 Coll., amending Decree No. 234 / 2009 Coll., on Protection against market abuse and transparency, as amended by Decree No. 191 / 2011 Coll. and Decree No. 159 / 2016 Coll. |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.08.2022 |
|---|---|
| Effective from | 01.09.2022 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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