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 email@example.com.
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: firstname.lastname@example.org.
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.
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).