Publication and filing

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.

Publication and Filing Deadlines

Issuers shall make their annual financial report publicly available and file it with the AFM no later than four months after the end of the financial year. The financial statements do not yet have to be adopted by the General Meeting of shareholders.
Semi-annual reports shall be published and filed with the AFM within three months after the end of the first half of issuer’s financial year.
Issuers that fail to make their annual financial report publicly available and file it in a timely manner, risk receiving a formal instruction, an order subject to a penalty payment, or an administrative fine.

Filing of the adopted annual financial report with the Trade Register via the AFM Portal

Issuers based in the Netherlands shall file their annual financial report (including the management report and the other accompanying information) with the AFM within five days after being adopted by the annual general meeting. The filing must be made via the AFM Portal and submitted in the same format as being adopted by the annual meeting of shareholders. The Chamber of Commerce submission form (KvK invulformulier) must be included with the filing. Upon receipt, the AFM will, within three days, forward the annual financial report to the Trade Register of the Chamber of Commerce.
If annual financial reports have not been adopted within six months after the end of the financial year, the AFM needs to be notified. An email shall be sent to annual.report@afm.nl.

Filing approved annual report via the AFM Portal