In certain cases a Dutch B.V. or N.V. (private limited company or public limited company; hereinafter: company) is required by Dutch law to prepare an annual (directors’) report, Civil Code Book 2 section 391. In the annual report the board of directors describes developments relating to the company and its business activities over a financial year and makes statements concerning the anticipated developments.
The annual report has developed over the years. The annual report is part of the company’s annual report and accounts and is acquiring an increasingly prominent role and is subject to more attention from users of the annual accounts.
This leaflet discusses the annual report. It describes the obligation to prepare an annual report and the exceptions to this. It also covers the content of the annual report.
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The obligation to prepare and publish annual accounts for Dutch subsidiary companies'.