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Legal framework letters financial reporting For Issuers of securities

The AFM supervises the application of financial reporting requirements of listed companies in accordance with the Financial Reporting Supervision Act (Wet toezicht financiële verslaggeving, or Wtfv). The AFM may ask questions to listed companies about the application of financial reporting requirements.

These questions are to be considered as a request for further information. Relevant sections of the legislation are presented on the right.

Notification and recommendation financial reporting

The AFM may notify listed companies that the financial reporting, or elements thereof, does not comply with the financial reporting requirements. The AFM is authorized to have the notification accompanied by a recommendation. Relevant sections of the legislation are presented on the right.

Legislation

The full official text of the legislation is in Dutch and can be found on www.overheid.nl.  

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