Financial reporting requirements for Dutch listed and other public interest entities

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Financial reporting requirements for Dutch listed and other public interest entities

Entities not being an investment entity with shares listed on a regulated market in the EU/EER for accounting periods beginning on or after 1 January 2020

This new publication is one of a series that provides an overview of the financial reporting requirements that Dutch Public Interest Entities (PIEs) need to comply with.

Overtime, the regulations and legislation with respect to the financial reporting requirements of entities whose registered office is in the Netherlands has increased significantly.

This new publication is one of a series that provides an overview of the financial reporting requirements that Dutch Public Interest Entities (PIEs) need to comply with. The aim of this particular publication is to provide a comprehensive list of specific financial reporting requirements that entities whose registered office is in the Netherlands, with shares listed in a regulated market in the EU/EER and that are not an investment entity (hereinafter referred to as 'listed entities'), need to apply.

This publication covers requirements for financial years starting on or after 1 January 2020.

This publication is the first in a series of publications which collectively, list the various reporting requirements that all Dutch listed and other public-interest entities are required to apply. The publications will be as follows:

  1. Entities not being an investment entity with shares listed on a regulated market in the EU/EER
  2. Entities not being an investment entity with securities, other than shares, listed on a regulated market in the EU/EER
  3. Entities not being an investment entity with shares listed on a MTF and other securities listed on a regulated market in the EU/EER
  4. Entities not being an investment entity with shares listed outside the EEA on a market, comparable to a regulated market
  5. Listed investment entities
Shares listed on a regulated market 2020
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