A yearly overview of the financial state of the company consisting of a balance sheet A financial method to show how a company is doing financially.
» Meer over balance sheet balance sheet, profit and loss account accompanied with the explanatory notes.

Financial statements have to comply with the requirement under Dutch law to provide a view. This means the financial statements must offer such a degree of insight that a sound judgement can be made regarding the financial state of the company.

Dutch companies are required to file their financial statements at the Chamber of Commerce in the Netherlands. Furthermore legal persons are obligated to publish their statements.