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The Annual Accounts in the Netherlands — A guide to Title 9 of the Netherlands Civil Code

Published on: 01 Dec 2013

This publication provides a comprehensive overview of Title 9 Book 2 (hereinafter: Title 9) of the Netherlands Civil Code (NCC) with respect to the annual accounts in the Netherlands. It has been updated to reflect recent changes to the NCC, following the enactment of the ‘Flex-bv Act’. The objective of this publication is to assist preparers, practitioners, users and other interested parties in understanding the complexities of Title 9. The primary focus of this publication is on the annual accounts of B.V.’s and N.V.’s in the Netherlands. Accordingly, the paramount goal is to incorporate meaningful, relevant and structured guidance with respect to the application of Title 9. To a limited extent, relevant guidance is included for listed companies (e.g. listed N.V.’s) and certain special industries. Extensive cross-references have been added to specific articles to guide the reader through the different articles and sub articles in Title 9. This 2013 edition includes a Dutch law checklist for company-only financial statements. This publication does not specifically address other laws and regulations that govern listed companies and certain specific industries, such as financial institutions. It should be noted that such specific industries typically fall under the scrutiny of the Netherlands Authority for the Financial Markets (AFM) and the Dutch Central Bank (DNB) respectively.

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