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Information on financial reporting

The financial reporting of listed companies is an important source of information for users who want to form an opinion about a company’s financial position and performance. Therefore, listed companies must comply with a number of statutory requirements.

High-quality financial reporting information contributes to public confidence in the capital markets and to the proper functioning of these markets, so it is important that the information provided in financial reports is transparent and suitable for comparison. 

It is the AFM’s task to supervise the correct application of financial reporting requirements and the timely publication and filing of financial reports. In performing this task, the AFM contributes to the honest and efficient operation of the capital markets.

Additional information