What do the financial statements include?

Every year the BV has to disclose its financial statements. The company’s financial statements have to give a true and fair insight in the company’s assets, results, solvency and liquidity over the past financial year.

The financial statements of big and medium-sized companies are presented to the shareholders in an annual report. Small companies only have to present their financial statements; they are not obliged to draw up an annual report.
 

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The requirements for the financial statements depend on the size of the company.
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