Are the results of the supervision of financial reporting by the AFM open to the public?
Information regarding the supervision of financial reporting is not open to the public until the AFM has started procedures at the Enterprise Chamber of the Amsterdam Court of Appeal. The first goal of the AFM is to reach consensus with a company on the correct application of the financial reporting requirements. At this stage, the AFM will point out the company’s responsibility for the correct application of the financial reporting requirements. It is the company’s responsibility to act accordingly.
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