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Issuers of securities

In order to ensure fair and transparent trading on the financial markets a number of rules of conduct apply to anyone who is active on those markets. The law also imposes specific requirements on operators of markets in financial instruments.

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.


Issuers offering securities such as shares or bonds are required to publish a prospectus that is approved by the AFM. This requirement also applies if securities are to be admitted to trading on a regulated market such as Euronext Amsterdam.