Decree No. 267 / 2004 Coll.
Order on the content of the information obligations of the securities dealer and the manner in which they are carried out
Valid
Order
Effective from 01.05.2004
267
DECLARATION
of 7 April 2004
on the content and manner of performance of the information obligations of the securities dealer
According to Section 199 (2) (g), in conjunction with Section 16 (7) of Act No. 256 / 2004 Coll., on Capital Market Business, hereinafter referred to as "the Act", the Securities Commission provides:
Subject matter
(1) This Decree provides for the presentation of the annual report and the consolidated annual report (hereinafter referred to as the "Annual Report ') 1 by a securities dealer to the Securities Commission (hereinafter referred to as" the Commission') and for the publication of information on the economic situation of the securities dealer, the types and scope of investment services provided and the Commission's information on:
(a) the economic situation of the securities dealer;
(b) the types and scope of investment services provided;
(c) all regulated markets and persons through which it has carried out customer orders;
(d) transactions concluded or procured through regulated markets or other persons;
(e) the volume of customers' assets;
(f) persons who have had or have been closely linked to qualified participation in them;
(g) capital adequacy.
(2) A foreign person with a registered office in another Member State of the European Union who provides investment services in the Czech Republic through an organisational component (Section 24 of the Act) and a foreign person with a registered office in a State which is not a Member State of the European Union which provides investment services in the Czech Republic through an organisational component (Section 28 of the Act) is subject to Sections 2, 3, 6 and 7 of this Decree. The person referred to in the first sentence shall, in accordance with § 3 (3) to (6), inform only the facts relating to the provision of services through the organisational component.
(3) A foreign person based 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) is subject to § 3 (3) and (6) and § 6 of this Decree. According to the first sentence, only the facts concerning the provision of services in the Czech Republic are reported by the person according to the first sentence.
Form, formalities and method of submission of the annual report
(Paragraph 16 (1) of the Law)
(1) The securities dealer shall submit to the Commission an annual paper report in duplicate and in electronic form in the form of a data report2) drawn up in accordance with the standardised data form.
(2) The annual report of the non-bank trader contains, in addition to the formalities laid down by the special legislation governing account2a, the information set out in Annex 11 to this Regulation.
Information on the economic situation, extent of investment services provided and other facts
(Paragraph 16 (2) of the Law)
(1) A securities dealer who is not a bank shall inform of his economic situation in electronic form in the form of a data report2) drawn up in accordance with the standardised data form, the model of which is Annex 1 to this Decree.
(2) A securities dealer who is a bank and a foreign person established in another Member State of the European Union who is authorised to provide investment services in the Czech Republic through an organisational component by means of a single licence pursuant to a separate legislation (2b) shall inform of their economic situation in electronic form in the form of a data report2) drawn up in accordance with the standardised data form, the model of which is annexed to the present decree. According to the first sentence, the person shall also fulfil the obligation under this paragraph by informing the Commission, in electronic form, of the fact that the data on the economic situation in electronic form in the form of a data report2) drawn up in accordance with the standardised data form, the model of which is annexed to No 2 of this Decree, has been sent to the Czech National Bank within the time limit laid down by the Act; the information must be sent to the Commission immediately after sending the data to the Czech National Bank.
(3) The securities dealer shall inform the types and extent of investment services provided in electronic form in the form of a data report2) drawn up in accordance with the standardised data form, the model of which is Annex 3 to this Regulation.
(4) The securities dealer shall provide the Commission with an overview of all regulated markets, including foreign markets, and of the persons through which he has carried out customer orders, indicating the facts which affected the choice of those persons and, where appropriate, the benefit received from them as remuneration for the use of their services, 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 Annex 4 to this Regulation.
(5) The securities dealer shall inform of transactions he has concluded or procured in electronic form in the form of a data report2) drawn up in accordance with the standardised data form, the model of which is Annex 5 to this Regulation.
(6) The securities dealer shall inform the Commission of the volume of customer property in electronic form in the form of a data report2) drawn up in accordance with the standardised data form, the model of which is Annex 6 to this Regulation.
Capital adequacy information
(Paragraph 16 (4) of the Law)
A securities dealer who is not a bank shall inform the Commission of his capital adequacy in electronic form in the form of a data report2) drawn up in accordance with the standardised data form, the model of which is Annex 7 to this Regulation.
Commission information on all persons having a qualifying holding in a securities dealer and persons closely linked to a securities dealer
(Paragraph 16 (5) of the Law)
The securities dealer shall inform the Commission of all persons qualified to participate in a securities dealer and of all persons closely linked to the securities dealer in electronic form in the form of a data report2) drawn up in accordance with a standardised data form, the model of which is Annex 8 to this Regulation.
Sending information to the Commission
(1) The report or information referred to in paragraphs 2 to 5 shall be sent by electronic means by the securities dealer to the Commission by e-mail, on the recording medium or on the basis of connection via a fixed telecommunications circuit. 3) In the case of e-mail, the e-mail message shall contain only the messages or information referred to in Sections 2 to 5.
(2) The paper form of the annual report must be accompanied by the signature of the person authorised to act on behalf of the securities dealer. The electronic form of the report or information referred to in § 2 to 5 shall be accompanied by a guaranteed electronic signature (4) based on a qualified certificate issued by an accredited certification service provider. 5)
(3) The standardised data forms of the annual report shall be published by the Commission no later than one month after the end of the calendar year at its website.
(4) The standardised data forms referred to in paragraphs 3 to 5 shall be published by the Commission at the latest one month after the entry into force of this Decree at its website.
(5) Reports and information to be drawn up in accordance with standardised data forms shall be produced without diacritic marks.
Publication of information in a way that allows remote access
(1) A securities dealer who is not a bank publishes the information referred to in Article 3 (1) for the current calendar quarter to the extent set out in Annex 9 to this Decree.
(2) The securities dealer publishes the information referred to in Article 3 (3) for the current calendar quarter to the extent set out in Annex 10 to this Decree.
(3) The reports and information to be published by the securities dealer under the law in a way that allows remote access shall be published by the securities dealer at his website (URL address) in the manner in which capital market entrepreneurs usually publish information on their services or products. In doing so, they shall in particular ensure that:
(a) the internet address has been made available to the public free of charge and without restriction via the Internet data network and can be easily searched by the securities trader's trading company in a normal manner,
(b) the information published takes the form of a data file suitable for download, in a commonly used format;
(c) the information published has been made available in this manner continuously and unchanged for at least two years.
Repeal
Decree No. 63 / 2004 Coll., laying down the rules for the fulfilment of the information obligation of a securities dealer, is hereby repealed.
Efficacy
This decree takes effect on the date of the entry into force of Act No. 256 / 2004 Coll., on the capital market business, with the exception of Paragraph 3 (5), which takes effect 6 months after that date.
Presidium member acting as Chairman:
Ing. Shimáček v. r.
Příloha č. 1
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 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 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.
1) Articles 21 (1) and 22 (7) of Act No. 563 / 1991 Coll., on Accounting, as amended.
2) Paragraph 2 (c) of Act No. 227 / 2000 Coll., on Electronic Signature and on the Amendment of Certain Other Laws, as amended.
2a) § 21 of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 353 / 2001 Coll. and Act No. 437 / 2003 Coll.
2b) § 5c of Act No. 21 / 1992 Coll., on Banks, as amended by Act No. 126 / 2002 Coll.
3) Paragraph 2 (16) of Act No. 151 / 2000 Coll., on Telecommunications and on the amendment of other laws, as amended.
4) § 2 (b) of Act No. 227 / 2000 Coll., as amended.
5) Article 11 of Act No. 227 / 2000 Coll., as amended.
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Regulation Information
| Citation | 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 | 30.04.2004 |
|---|---|
| Effective from | 01.05.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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