Financial reporting requirements for Dutch listed entities | Deloitte Netherlands

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Financial reporting requirements for Dutch listed entities

Entities with securities, other than shares, listed on a regulated market in the EU/EER

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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, with issued securities other than shares listed on a regulated market in the EU/EER, not having listed shares, whose registered office is in the Netherlands and whose member state is the Netherlands (hereinafter referred to as 'entity/entities with listed securities other than shares'), need to apply.

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

This publication is the second 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 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
Financial reporting requirements for Dutch listed and other public interest entities

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For questions or more information regarding financial reporting requirements for Dutch listed and other public interest entities, please contact the contact persons below. To download the document, click on the button at the top right.

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