New disclosure requirements
18. 4. 2014
With effect from January 1, 2014 determined the Business Corporation Act No 90/2012 (Zákon o obchodních korporacích) new disclosure requirements not only for joint-stock companies, but also for all companies (without distinguishing the legal form) that are members of a concern and for all companies that have created websites.
All companies of all legal forms must publish on their websites the following data: name, address, details of Commercial Register entry and identification number, a declaration of membership of a concern, an expert’s opinion on the share capital evaluation (§ 91), and information on transformations.
Joint-stock companies are obliged to publish additionally: information on their financial statements, notice of General meeting (both at least 30 days before the General meeting date), the Annual report, the Report on the guaranteed loans (§ 312), an explanation for the shareholders (§ 358) and counterproposal of shareholders (§ 362).