Decree No. 54 / 2023 Coll.
Decree amending Decree No. 424 / 2017 Coll., on the information obligations of certain persons operating on the capital market, as amended by Decree No. 327 / 2019 Coll.
Valid
Effective from 01.07.2023
54
DECLARATION
of 16 February 2023
amending Decree No. 424 / 2017 Coll., on the information obligations of certain persons operating on the capital market, as amended by Decree No. 327 / 2019 Coll.
Pursuant to Article 199 (2) of Act No. 256 / 2004 Coll., on Capital Market Business, as amended by Act No. 96 / 2022 Coll., for the implementation of § 16 (7), § 47 (5), § 50 (8), § 63 (5), § 71 (5), § 73f (7), § 90c (4) and § 134f, and § 41 (3) of Act No. 6 / 1993 Coll., on the Czech National Bank, as amended by Act No. 227 / 2013 Coll.:
Decree No. 424 / 2017 Coll., on the information obligations of certain persons operating on the capital market, as amended by Decree No. 327 / 2019 Coll., is amended as follows:
1. At the end of footnote 1, the sentences are added on separate lines:
"Regulation (EU) 2019 / 2033 of the European Parliament and of the Council of 27 November 2019 on prudential requirements for investment firms and amending Regulations (EU) No 1093 / 2010, (EU) No 575 / 2013, (EU) No 600 / 2014 and (EU) No 806 / 2014, as amended. Regulation (EU) 2020 / 1503 of the European Parliament and of the Council of 7 October 2020 on European group finance service providers for enterprises and amending Regulation (EU) 2017 / 1129 and Directive (EU) 2019 / 1937. Commission Implementing Regulation (EU) 2021 / 2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019 / 2033 of the European Parliament and of the Council as regards reporting for supervisory and disclosure purposes by investment firms. Commission Implementing Regulation (EU) 2022 / 2120 of 13 July 2022 laying down implementing technical standards for the application of Regulation (EU) 2020 / 1503 of the European Parliament and of the Council as regards standards and data formats, forms and procedures for reporting on projects financed through group financing platforms. ';
2. in § 2 (c) (11):
"11th provider of group finance services. ';
3. In Article 3, the words "markets or 'are replaced by the words" markets,' and the words "undertakings' are inserted after the words" or the activities of providers of group finance services'.
4. in Paragraph 4, the following paragraph 5 is inserted after paragraph 4:
"(5) An operator of a trading venue on which commodity derivatives or greenhouse gas emission allowances or their derivatives are traded shall compile for each trading day and submit at the latest by the end of the working day following that trading day the COM (CNB) 20-97" Reporting of positions in commodity derivatives, emission allowances and their derivatives. "';
Paragraph 5 shall become paragraph 6.
5. In Article 4 (6), "1 to 3 'is replaced by" 1 to 5';
6. in Article 5, the following paragraphs 3 and 4 are inserted after paragraph 2:
"(3) The reporting agent referred to in point (3) of Article 2 (c) of Regulation (EU) 2019 / 2033 of the European Parliament and of the Council, which is a European controlling investment firm or controlled by a European investment holding company and is also included in the prudential consolidation pursuant to Article 7 of Regulation (EU) 2019 / 2033 of the European Parliament and of the Council, shall draw up, on the last day of the calendar quarter and submit, within 11 days of the second month following the end of the reference calendar quarter to which it relates, the FIN (CON) statement 01- 04" Financial information (FINREP) on a consolidated basis'.
(4) Where several reporting agents as referred to in paragraph 3 are controlled by the same European investment holding company, the FIN report (CON) 01-04 "Financial information (FINREP) on a consolidated basis" shall be compiled and presented by the reporting agent with the highest balance sheet total. "
Paragraph 3 shall become paragraph 5.
7. in Article 5 (5), "1 and 2 'is replaced by" 1 to 3';
8. After Article 5, the following Sections 5a and 5b are inserted:
Information on remuneration
(1) The reporting agent referred to in Article 2 (c) (3), which is not an investment firm pursuant to Article 12 (1) of Regulation (EU) 2019 / 2033 of the European Parliament and of the Council and is not included in the prudential consolidation at the level of the Czech Republic, shall draw up, on an individual basis, a statement of REMHE (IND) 01-01 "Information on remuneration of high-income workers for the previous financial year by 15 June of the following calendar year."
(2) If the reporting agent is in accordance with § 2 (a) (ii), (iii), (iv), (iv), (iv), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v), (v) and (v) (c) Point 3 of the European Controlling Investment Company or is controlled by a European investment holding company or a European mixed financial holding company subject to the supervision of the Czech National Bank, shall be established on a consolidated basis and shall submit a statement of REMHE (CON) 01-01 "Information on the remuneration of high-income workers on a consolidated basis for the previous financial year by 15 June of the following calendar year."
(3) Where more reporting agents as referred to in paragraph 2 are controlled by the same European investment holding company or European mixed financial holding company, the REMHE (CON) statement 01-01 "Information on the remuneration of high income workers on a consolidated basis' shall be compiled and presented by the reporting agent with the highest balance sheet total.
(4) Paragraph 1 shall apply mutatis mutandis to the reporting person referred to in Article 2 (c) (4) in respect of a branch of a foreign person other than a Member State.
(5) The content of the statements referred to in paragraphs 1 and 2 is set out in Annex 1 to this Regulation.
Reporting by the group finance service provider
(1) The reporting person referred to in point (11) of Section 2 (c) shall draw up and submit the following statements by 30 January of the following year:
(a) CRF (ČNB) 02-01 "Information to meet prudential requirements"; and
(b) CRF (ČNB) 03-01 "Selected balance sheet data and profit and loss account '.
(2) Where a group finance service provider fulfils the exemption provided for in Article 11 (3) or (4) of Regulation (EU) 2020 / 1503 of the European Parliament and of the Council, it shall not submit the statement referred to in paragraph 1 (a).
(3) Requirement to submit the statement referred to in paragraph 1 (b). (b) it shall be deemed to be fulfilled if the provider of group finance services submits the relevant balance sheet data and profit and loss account as another reporting agent under this decree or under any other legislation governing the fulfilment of the information obligation and reporting to the Czech National Bank.
(4) The content of the statements referred to in paragraph 1 is set out in Annex 1 to this Regulation. "
9.
Group Report
(1) The reporting person referred to in § 2 (c) (3), which is part of the group, shall draw up by the last day of the calendar year and submit by 31 January of the following year an OCP (CNB) statement of 80-01 "Group Report '.
(2) Where several reporting agents as referred to in paragraph 1 are part of the same group, the OCP (CNB) report 80-01 "Group reporting 'shall be compiled and presented by the reporting agent with the highest balance sheet total.
(3) The person referred to in paragraph 1 shall also submit an OCP (CNB) statement of 80-01 "Group Report" without undue delay after becoming or no longer being a person under paragraph 1.
(4) The content of the statement referred to in paragraph 1 is set out in Annex 1 to this Order. ';
10. the following Sections 6a and 6b are inserted after Section 6, including the headings:
Intra-group transaction reports
(1) The reporting agent referred to in § 2 (c) (3), which is part of the group of the mixed holding person, shall draw up, on the last day of the calendar year and submit by 30 January of the following year, an OCP (CNB) report 72-01 "Intra-group transaction report '.
(2) The content of the statement referred to in paragraph 1 is set out in Annex 2 to this Order.
Information on the internal capital and liquid assets system
(1) The reporting agent referred to in Article 2 (c) (3), subject to internal capital and liquid assets rules under the law governing business on the capital market, shall draw up, for the preceding financial year and submit, not later than 4 months after the end of the financial year to which it relates, the ICA report (CNB) 01-01 "Information on the internal capital and liquid assets system '.
(2) The content of the statement referred to in paragraph 1 is set out in Annex 1 to this Order. ';
11. in Article 7 (1), "7, 10 and 11" is replaced by "7 and 10."
12. in Article 7 (6), "23" is replaced by "21."
13. in Article 7, paragraph 7 is deleted;
14. in Article 9 (1), "§ 3 to 5" is replaced by "§ 3 to 6b."
15. in Article 9 (4), the words "6 and" shall be deleted;
16. In Article 10 (2), the words "or at the end of the accounting year 'are inserted after the words" at 31 December' and the words "within 30 days' are replaced by the words" without undue delay '.
17. In Annex 1, points 19 and 20 read:
"19. OCP (ČNB) 80-01" Group Report "
The report shall include an embedded file with basic information on the structure of the group in graphical form, a graphical representation of the group in terms of ownership and management, indicating the persons included in the group drawn up for prudential requirements, including an indication of their capital and identification number. The input file shall have a data format commonly used in electronic contact that does not allow the content to change.
20. FIN (IND) 01-12 "Financial information (FINREP) on an individual basis"
The statement shall contain information on the financial position of the reporting agent, on the assets, liabilities and equity, in the base breakdown derived from international accounting standards, and on the commitments and guarantees provided and accepted. The statement shall also contain an overview of the revenues and costs and of the accounting profit or loss from the beginning of the calendar year to the end of the reference period on a base breakdown derived from international accounting standards. ';
18. The following points 22 to 28 are added at the end of Annex 1:
"22.COM (CNB) 20-97" Reporting of positions in commodity derivatives, emission allowances and their derivatives "
The statement shall include a breakdown of positions in commodity derivatives, emission allowances and their derivatives held by all persons on the trading venue, including participants and their customers.
23. FIN (CON) 01-04 "Financial information (FINREP) on a consolidated basis"
The statement shall include information on the financial position of the reporting entity on a consolidated basis, on assets, liabilities and equity, on the basic breakdown derived from international accounting standards, and on commitments and guarantees provided and accepted. In addition, the statement shall contain an overview of the revenues and costs and of the accounting profit or loss from the beginning of the calendar year to the end of the reference period on the base breakdown derived from international accounting standards.
24. REMHE (IND) 01-01 "Information on the remuneration of high-income workers"
The statement shall include information on the number of workers with remuneration equivalent to EUR 1 000 000 and more from the beginning of the calendar year to the end of the reference period broken down by working grade and structure of the individual remuneration of those workers.
25. REMHE (CON) 01-01 "Information on the remuneration of high-income workers on a consolidated basis"
The report shall include on a consolidated basis information on the number of workers with remuneration equivalent to EUR 1 000 000 and more from the beginning of the calendar year to the end of the reference period, broken down by working grade and structure of individual remuneration of those workers.
26. CRF (ČNB) 02-01 "Information to meet prudential requirements"
The report shall contain information on the fulfilment of the reporting entity's capital requirements and an overview of the information on own funds and fixed overheads from the beginning of the calendar year to the end of the reference period, broken down by international accounting standards.
27. CRF (ČNB) 03-01 "Selected balance sheet data and profit and loss account"
The report shall include selected indicators from the balance sheet, off-balance sheet and profit and loss account from the beginning of the calendar year to the end of the reference period, broken down by international accounting standards.
28. ICA (CNB) 01-01 "Information on internal capital and liquid assets"
The report shall include information on the planned and continuously maintained own funds and the internal capital requirement of the obliged entity, with a distinction of capital requirements according to Pillar 1 and additional internal capital requirements, and a description of the process of assessing the adequacy of internal capital to internal governance. The report shall also contain information on liquid assets and internal liquidity requirements, indicating the risk factors affecting it, and a description of the process for assessing liquidity adequacy in internal governance. The report shall also contain information on the planned management results, including a verbal summary, as well as additional information on the risk of abrupt cessation or under-covered risks. ';
19. Annex 2 is deleted.
Annex 3 is renumbered Annex 2.
20. In the title of Annex 2, "72- 02 'is replaced by" 72- 01'.
21. In Annex 2, point 1, the words "OCP Statement (CNB) 72-02" Intra-group reporting of mixed holding persons' 'are replaced by the words "OCP Report (CNB) 72-01" Intra-group transaction report', after the words "mixed holding person ', the words" part of a group' and the words "or other controlled persons' are deleted.
22. In Annex 2, point 2, "8% of the total risk exposure amount under the directly applicable European Union regulation governing the prudential requirements of the reporting person on an individual basis' is replaced by" the reporting person's minimum capital requirement '.
23. In Annex 2, point 4, the words "mixed holding persons' and" mixed financial holding persons' are deleted.
Efficacy
This Decree shall take effect on 1 July 2023.
Governor:
Michl, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 54 / 2023 Coll., amending Decree No. 424 / 2017 Coll., on the information obligations of certain persons on the capital market, as amended by Decree No. 327 / 2019 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.03.2023 |
|---|---|
| Effective from | 01.07.2023 |
| Effective until | - |
| Status | Valid |
Public Contracts 1
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