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.

Related Questions

If a company is obligated to draw up an annual report, depends on the size of the company. What is the content of the annual report?
The parent company can decide to include the financial statements of its subsidiaries in its own financial statements. Why would the parent company do this?
What is the procedure for publishing the financial statements and the annual report? How much time does the company have for this procedure?
Who has to draw up the financial statements? Who has to check them? Whose approval is needed before publishing?
The requirements for the financial statements depend on the size of the company.