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Publication and filing of financial reporting For Issuers of securities

Listed companies whose securities are admitted to trading on a regulated market in the European Union must comply with a number of obligations concerning the publication and filing of their financial reporting.

Whether companies must meet these obligations depends on the choice of their home Member State. These obligations apply to annual and semi-annual financial reports.

Annual and semi-annual financial reports

Listed companies must publish and simultaneously file their annual financial reports with the AFM within four months after the end of the financial year. At that time, the financial statements need not yet have been adopted by the shareholders at the Annual General Meeting.

Semi-annual financial reports must be published and simultaneously filed with the AFM within three months after the end of the first six months of the financial year.

Companies cannot be exempted from these obligations.

How to publish and file your financial reporting?

Listed companies whose securities are admitted to trading on a regulated market must comply with a number of obligations concerning the publication and filing of their financial reporting.

The manner in which these obligations should be met is described below.

Publishing financial reports

Financial reports must be published via a press release and by making use of media that guarantee a fast and effective distribution of the information. The press release must refer to the company’s website where the information is fully accessible to the public.

Filing the published financial reports

When listed companies publish their annual and semi-annual financial reports, these reports must be simultaneously filed with the AFM via Loket AFM. The filed information will be included in the Register of Financial Reporting.

Filing the adopted financial statements with the Chamber of Commerce via the AFM

As soon as the financial statements have been adopted by the shareholders at the Annual General Meeting the listed company must file them (including the annual report and other information) within five days with the AFM in PDF format at annual.report@afm.nl.

If the financial statements have not been adopted within six months after the end of the financial year this should be reported, using the same address: annual.report@afm.nl.

The AFM will forward the adopted financial statements within three days to the office of the Commercial Register of the Chamber of Commerce.

Companies listed outside the EU

Dutch companies listed solely on a stock exchange outside the European Union must file their financial statements directly with the office of the Commercial Register of the Chamber of Commerce.

Omissions

In case of failure to publish or file financial reports in time, the AFM may impose an instruction, an order for incremental penalty payment or an administrative fine, in accordance with the Financial Supervision Act (Wet op het financieel toezicht, or Wft).

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