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As of 1 February 2021, there has been a change in the publication of documents filed in the Collection of Deeds. On this date, amendment no. 25/2021, which amends government regulation no. 351/2013, entered into force. Previously, a published document had to be in Portable Document Format (pdf), but now it is mandatory for the PDF file to have a text layer or there is a new option in Extensible Hypertext Markup Language (XHTML) format. The text layer in a PDF file means that the entire document is machine-readable. According to this amendment, one’s own signature can be replaced by the indication “manu propria”, or “m.p.” (“vlastní rukou” in Czech, or “v. r.”).
In the case of non-disclosure of documents, the disclosure of which is mandatory, the company may be fined, for example in the case of non-disclosure of financial statements, the fine may be up to 3% of the value of assets. If you are unsure if you have the correct file format for publication, please, do not hesitate to contact us. We will be happy to help you with publishing your document.
Alice Šrámková | 8.10.2024
IFRS 18 Presentation and Disclosures in Financial StatementsRenata Dudášová | 24.9.2024
Property damage due to natural disasters and its accounting treatmentPetra Čechová | 9.4.2024
NI-70 Deferred tax and exchange differences excluded from taxationPetra Čechová | 26.3.2024
Approved Interpretation I-49 Recognition and Measurement of Liquid ValuablesPetra Čechová | 30.1.2024
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