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Decision of 31 October 2006 laying down rules on the supervision of compliance with the rules on financial reporting of issuers of securities, the calculation of costs associated with such surveillance, and amending the rules for the supervision of financial reporting of issuers of securities. Any decisions (Financial Reporting Decision)
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
On the proposal of our Minister of Finance of 11 September 2006, FM 2006-2108;
Having regard to the Article 3, fourth paragraph, introductory wording and point (b) , 5, fifth paragraph , 6, first and second members , and 18, third member, of the Accounting Supervision Act , Article 47, fourth and eighth paragraph, of the Securities Control Act 1995 , Article 1a, first paragraph, part (e) of the Law National Ombudsman and Article 1a, first paragraph, part d, and second paragraph, of the Law on public access ;
Hearing the Council of State (opinion of 12 October 2006, No W06.06.0395/IV),
Having regard to the further report of our Minister of Finance dated 25 October 2006, FM 2006-02500 M;
Have found good and understand:
For the purpose of this Decision:
a. Act: Accounting law .
b. [ Red: Expiring.]
1 A securities issuer shall issue a notice as referred to in Article 3, second paragraph, of the Act widely available according to Article 5:25m, first, second and sixth members, of the law . The message, referred to in the first sentence, is generally made available as a standalone message.
2 The reasonable deadline to be set by the Financial Markets Authority for the general availability of the message shall be as from the day of receipt of the recommendation, as referred to in Article 4 (1) of this Regulation. Article 3, second paragraph, of the Act , at least 10 working days.
1 The Financial Markets Authority shall keep the data referred to in the Article 5, first paragraph, of the Act , at least five years in the register for inspection, counting from the day on which the information referred to in points (a), (b) and (d) of that paragraph has been received by the Authority or from which the fact referred to in subparagraph (c) of that paragraph has been received Public knowledge has been raised.
2 If changes are made with respect to the data recorded in the Register, the Authority shall apply Financial Markets at the request of the Securities Issuer within 5 working days of receipt of the request. to this effect. If changes are made with regard to the data contained in the register, the Authority may also adapt the register to Financial Markets without a request, as provided for in the previous sentence, to be made.
1 As a body responsible for promoting a uniform application of the standards for financial statements within the European Union and developing a common approach to its enforcement, as referred to in Article 3 (2) of the EC Treaty. Article 6, third paragraph, of the Act The European Securities and Markets Authority (European Securities and Markets Authority) is hereby designated as set up by Regulation 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No No 716 /2009/EC and repealing Commission Decision 2009 /77/EC.
2 As a body responsible for promoting a uniform application of standards for financial statements in international context and to develop a common approach to enforcement as referred to in Article 2 (2) of the EC Treaty. Article 6, third paragraph, of the Act designated The International Organization of Securities Commissions.
3 The Financial Markets Authority shall ensure that the data or intelligence provided to the body referred to in paragraph 1 have been anonymised.
4 If information or information is provided to a body referred to in the first or second paragraph concerning a securities issuer to which the Financial Markets Authority has made a recommendation as referred to in Article 4 (2) of the Treaty, or Article 3, second paragraph, of the Act , the Authority shall inform the relevant securities issuer of the provision of information or intelligence without delay after it has given the relevant security issuer and shall, in any case, state the content of the data, the form in which it is sent. data or information have been provided and the purpose and intended use of the provision.
This Decision shall enter into force on a Royal Decree to be decided in time.
This Decision is cited as: Supervision of Financial Reporting.
Burdens and orders that it will be placed in the Official Gazette, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
' s-Gravenhage, 31 October 2006
Beatrix
The Minister of Finance,
G. Zalm
Issued the 23rd of November 2006The Minister of Justice
E. M. H. Hirsch Ballin
