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Notice for issuers of securities
Year 2014
On 1 January 2014 (and on 15 November 2013) the Act. No 352/2013 Coll. which subsequently amended the Act No 431/2002 Coll. on accounting as amended, amending and supplementing certain laws came into force. As of 1 January 2014 the Act No 352/2013 Coll. introduced new obligation for issuers of securities whose securities are admitted to trading on a regulated market to store their annual financial reports in the register of financial statements pursuant to the Art. 23 (2) letter j.) of the Act on accounting. The annual financial reports are put into the register of financial statements in the time and form as stipulated in the Art. 34 of the Stock Exchange Act No 429/2002 Coll. as subsequently amended (hereinafter referred as to “Stock Exchange Act”).
The Act No 352/2013 Coll. which, inter alia, subsequently amended the Act on accounting and other acts amended also some provisions of the Stock Exchange Act, along with the provisions of Art. 45 concerning the submission of regulated information to the Central Register of Regulated Information. The amended wording of this provision, the obligation to submit annual financial reports into the Central Register of Regulated Information is considered fulfilled where these reports have been put into the register of financial statements. The obligation to submit other regulated information to the Central Register of Regulated Information persists. The possibility to submit annual financial reports to the Central Register of Regulated Information is on a voluntary basis.
Year 2012
On 31 December 2011 the Act 520/2011 Coll. which subsequently amended the Act 566/2001 Coll. on Securities and Investment Services (The Securities Act) and on amendments and supplements to certain laws and on amendments and supplements to certain laws came into the force. One of the amended law is also the Stock Exchange Act No 429/2002 Coll. as subsequently amended, which amending provisions, inter alia, regarding the disclosure obligation of issuers of securities whose securities are admitted to trading on a regulated market came into the force on 1 July 2012.
Year 2007
On 1 May 2007 (and 1 November 2007) the Act No 209/2007 Coll. which, inter alia, subsequently amended the Act 566/2001 Coll. on Securities and Investment Services (The Securities Act) and on amendments and supplements to certain laws (hereinafter referred as to „Securities Act”) and the Stock Exchange Act No 429/2002 Coll. as subsequently amended (hereinafter referred as to “Stock Exchange Act”) came into the force.
With this amendment act the disclosure obligation of issuers of securities whose securities are admitted to trading on a regulated market was abolished in Securities Act and was stipulated in Stock Exchange Act. As of 1 May 2007 the disclosure obligations of issuers of securities whose securities are admitted to trading on a regulated market are stipulated in Article 34 to Article 37d of Stock Exchange Act.
The disclosure obligations of persons offering assets to the public are stipulated in Article 130 of Securities Act.
The disclosure obligations of issuers or persons acting on their behalf or for their account and issuers of financial instruments are stipulated in Article 132b to 132d of Securities Act.
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The Stock Exchange Act No 429/2002 Coll. as subsequently amended has been amended several times, the current wording of this Act can be found in the section Securities Market Supervision/Issuers of Securities/Legislation.
Update: February 10, 2014