Financial reporting requirements for Dutch listed entities
This publication provides an overview of the financial reporting requirements that Dutch listed entities need to comply with. In this publication, we list the requirements for different categories of listed entities. Coloured bars show at a glance to which categories a particular requirement applies. The aim of this publication is to provide a comprehensive list of specific financial reporting requirements that Dutch listed entities (NV and BV) need to apply. This publication however does not cover the requirements for (1) credit institutions and insurance companies that classify as public interest entity and (2) investment entities.
This publication covers requirements for financial years starting on or after 1 January 2022.