Financial reporting requirements for Dutch listed entities

Overtime, the regulations and legislation with respect to the financial reporting requirements of Dutch listed entities has increased significantly.

This publication provides an overview of the financial reporting requirements that Dutch listed entities need to comply with. The aim of this publication is to provide a comprehensive list of specific financial reporting requirements that Dutch listed entities need to apply.

The financial reporting requirements for listed entities are laid down in various laws and regulations, each of which has its own scope. 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. In this publication the different categories of Dutch listed entities concern entities (NV or BV) not being a credit institution or insurance company that classify as public interest entity and not being an investment entity with:

1. shares listed on a regulated market in the EU/EEA;
2. securities other than shares listed on a regulated market in the EU/EEA;
3. shares listed on a MTF in the EAU/EEA and with other securities listed on a regulated market in the EU/EEA; 
4. shares listed on a MTF in the EU/EEA;
5. shares listed outside the EU/EEA on a market comparable to a regulated market in the EU/EEA; 
6. shares listed outside the EU/EEA on a market comparable to a MTF.