(Amended, SG No. 95/1975, SG No. 28/1982, repealed, SG No. 10/1993, new, SG No. 62/1997) (1) A certified appraiser who makes untrue appraisal or conclusion about the value of property under appraisal, causing in such way damages in cases of material importance, shall be punished by imprisonment for up to three years and deprivation of rights under Article 37, paragraph (1), subparagraphs 6 and 7. (2) (Amended, SG No. 67/2008) A registered auditor who certifies an untrue annual financial report of a trader, being aware of that fact, shall be punished by imprisonment for up to one year and deprivation of rights under Article 37, paragraph (1), subparagraphs 6 and 7. Article 260a (New, SG No. 101/2017) (1) Who acquires or disposes of, for own account or for the account of a third party, directly or indirectly, financial instruments, using unlawfully insider information relating to them and this has resulted in significant harmful effects, where this is committed by a person who possesses inside information because: 1. he/she is a member of the administrative, management or supervisory bodies of the issuer or a market participant of emission allowances, or 2. has a participation in the capital of an issuer or a market participant of emission allowances, or 3. has access to the information through the practice of an activity, profession or official duties, shall be punished for insider dealing with imprisonment of up to four years and to a fine of BGN 1,000 to BGN 3,000 and the court may order deprivation of the right under Article 37 (1) Sub-paragraphs 6 and 7. (2) The punishment under Paragraph 1 shall also be imposed on a person who acquires or disposes of, for own account or for the account of a third party, directly or indirectly, financial instruments, using unlawfully insider information relating to them and obtained outside the cases referred to in Paragraph 1, knowing that it is inside information and this has resulted in significant harmful effects. (3) The punishment under Paragraph 1 shall also be imposed on a person who, after having made an order for a financial instrument, receives inside information relating to the financial instrument and cancels the instrument or modifies it based on such information, and this has resulted in significant harmful effects. (4) The punishment under Paragraph 1 shall also be imposed on a person who, after having made an order or offer for own account or for the account of a third party, in the case of sales at auctions of emission allowances or of other tender products based thereon, which auctions are carried out under Commission Regulation (EU) 1031/2010 of 12 November 2010 on the timing, administration and other aspects of auctioning of greenhouse gas emission allowances pursuant to Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowances trading within the Community 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the greenhouse gases in the framework of the Community (OJ, L 302/1, of 18 November 2010), receives inside information relating to them, and on the basis of it amends or cancels an order or amends or cancels an offer and this results in significant harmful effects. (5) A person who on the basis of inside information incites another person to acquire or dispose of financial instruments, to amend or cancel an order for a financial instrument for which the