Key Benefits:
Decision of 7 March 1985 adopting a general measure of administration as referred to in Article 31a (5) of the Law on Works Councils 1985
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
On the proposal of the Minister of Social Affairs and Employment of 30 November 1984, Directorate General for General Policy Affairs, Directorate-General for Employment and Social Affairs, Directorate-General for Employment, No BVA/84/4963/M &O;, made on behalf of our Minister for Justice;
Having regard to Article 31 A , fifth paragraph, of the Law on Works Councils , as last amended by the Law of 7 December 1983 ( Stb. 1983, 663);
The Council of State heard (opinion delivered on 12 February 1985). W12.84.0727/12.5.06);
Having regard to the detailed report of Our Ministers for Social Affairs and Employment and of Justice of 25 February 1985, Directorate General for General Policy Affairs, No ABA/BVA/85/785/M &O;
Have found good and understand:
For the purpose of this Decision:
a. Entrepreneur: the entrepreneur, intended in the Law on Works Councils ( Stb. 1979, 449), which has set up a Works Council, with the exception of the cooperative society, the mutual guarantee company, the public limited company and the limited liability company;
b. works council: the works council set up by the economic operator to which the provisions of the Law on Works Councils apply;
c. annual items: the balance sheet and the state of income and expenses, both of which are explained by explanatory notes.
The economic operator who is a natural person shall, within six months of the end of the financial year, submit to the works council annual documents relating to the work carried out by the undertaking for which the undertaking is to be examined by the Commission. Works council is set up. The economic operator shall also provide the information and communications as referred to in the Articles 31 A , First , Sixth and Seventh Member , and 31 B of the Law on Works Councils .
1 The trader who is a legal person shall, within six months of the end of the financial year, provide annual documents relating to that legal person for discussion within six months of the end of the financial year.
If the entrepreneur is a church or an independent part thereof, or a different society on a spiritual basis, he may, instead of having annual documents concerning that legal person, discuss it to the works council. provide the company for which the works council is set up, to be provided by the undertaking.
3 The trader shall also provide the information and communications as referred to in the Articles 31 A , first, sixth and seventh members, and 31 B of the Law on Works Councils .
1 If two or more persons together engage in activities in the form of a partnership or a non-legal personality, each of them shall ensure that, within six months of the end of the financial year, It shall be provided to the Works Council in respect of such partnership or company. It shall also include the information and communications as referred to in the Annex. Articles 31 A , first, sixth and seventh members, and 31 B of the Law on Works Councils -That's right.
2 If the partnership or the non-legal entity has a board of directors, the obligations set out in this Decision shall rest on the board.
1 The annual documents shall be regarded as acceptable in accordance with standards acceptable to social traffic in such a way that the works council may make a responsible assessment of the assets and results and, to the extent necessary, to the effect that the the nature of annual accounting documents which permits, on the solvency and liquidity of the undertaking, a partnership or a non-legal personality, to be incorporated in the company. The annual documents were written in the Dutch language.
2 The balance sheet shall show faithfully, clearly and systematically, the amount of the assets and liabilities in assets and liabilities at the end of the accounting year. The statement of benefits and charges with the explanatory notes shall be fair, clear and systematically the result of the result and its derivation from the items of income and expense.
3 The explanations provide a statement of the principles of valuation of assets and liabilities and of the determination of income and expenses. The valuation of assets and liabilities and the determination of the benefits and charges may be based on principles other than those applied in the previous financial year only for duly justified reasons. The reason for change as well as its significance for the assets and benefits and charges shall be explained in the notes on the accounts.
4 The annual documents shall also comply with the other requirements set out in this Decision, except where this would result in a separate entry of items which are of negligible significance in the whole of the annual documents.
If the annual documents have been examined by an auditor, who has made a statement in this connection, this statement shall also be forwarded to the works council.
Where the economic operator is part of an economic operator affiliated to a group, he shall also provide the works council with information in order to discuss the common position of the works council in the form of a responsible assessment of the common interest. ability and joint results of the companies of that group of entrepreneurs. If this information is included in a group account as referred to in Article 379, 6th paragraph, of Book 2 of the Civil Code , then, the entrepreneur provides these group annual accounts with the group annual report and the other data to be added, as referred to in Article 392 of that book -to discuss the works council.
Where the annual documents refer to more than one undertaking, the economic operator shall also provide the works council with written information to enable it to form a responsible assessment of the extent to which the undertaking is to be for which it has been established to contribute to the joint result of those undertakings.
1 The balance sheet shall contain at least, where applicable, the following information:
a. Total of the fixed assets, as well as an award to intangible assets, tangible assets, participations and other financial assets;
b. Total current assets, as well as an award to stocks, receivations and cash;
c. The total of liabilities, with an award to equity, provisions, long-term debts and short-term debts.
2 The classification of the balance sheet may be different from that of the preceding financial year only for duly justified reasons.
3 As far as possible, each item referred to in paragraph 1 shall indicate the comparable amount of the preceding financial year.
1 In so far as the balance sheet does not state the items in the notes on the balance sheet, the tangible fixed assets shall be distinguished at:
a. operating premises and premises;
b. machinery and installations;
c. other fixed business assets, such as technical and administrative equipment;
d. tangible fixed business assets in execution and prepayments on tangible fixed assets;
e. Non-service material fixed assets not in the production or service process.
2 If the economic operator has only a limited commercial or personal entitlement to the rights of the assets referred to in the first paragraph, this shall be stated in the notes on the accounts.
3 In the notes on the explanatory note, a separate report shall be made of guarantees given to participants and third parties, provided that no provision has been made in the balance sheet for this purpose.
If the balance sheet is to be classified as the balance sheet for the preceding financial year, the explanations indicate the differences and the reasons which have led to a derogation.
The State of benefits and charges shall, where applicable, contain the following information:
a. the benefits and charges of the production or service process;
b. the benefits and expenses of participating interests;
c. the benefits and expenses of investments;
d. Interest income and interest expense;
(e) other benefits and charges;
f. the extraordinary benefits and charges;
g. the result for taxes;
h. the amount of corporation tax due, and the result after deduction of this tax.
2 The classification of the statement of income and expenses may not differ from those of the preceding financial year only for reasons of good reason.
3 As far as possible, each item referred to in the first and second paragraphs shall indicate the comparable amount of the preceding financial year and also, if an estimate or a budget of income and expenses was drawn up for the financial year in question, the amount indicated in that estimate or budget.
(1) In the notes on the statement of income and expenses, provided that the State does not state that information, in respect of the benefits, the following shall be stated separately:
a. Grants with the indication of the grant of subsidy;
b. Contributions;
c. the gifts;
d. The legacies and hereditary positions.
2 In the notes on the statement of income and expenses, provided that the State does not specify that information, the statement of charges shall be stated separately:
a. wages;
b. the social security charges with a separate indication of the pension costs for the benefit of the workers;
c. Depreciation and changes in value of intangible, tangible and financial fixed assets, broken down into those categories of assets.
3 Is the entrepreneur not a legal person, it is stated in the notes on whether an undertaking's wages are included in the total amount of wages.
(4) The classification of the statement of income and expenses from the preceding financial year is to be indicated in the notes on the differences and the reasons which led to a derogation.
1 The entrepreneur who is a under Article 5 of the Law authorising health care institutions managing institution approved as a hospital and having Article 15 of that Act a balance sheet and a profit and loss account has been established, shall provide these documents to the works council for discussion instead of annual documents which have been set up according to the rules of Chapters 2 and 3 .
2 The entrepreneur who is an admitted institution as intended in Article 19, first paragraph, of the Housing Act , and on the basis of the Decision approved institutions housing housing 2015 a reasoned report on the activities and accounts has been drawn up, transmitted to the works council for discussion on the works council, rather than annual documents which have been set up by the rules of Chapters 2 and 3 .
3 The undertaking carrying out the credit undertaking and on the basis of Article 3:71 of the Law on Financial Supervision has adopted accounts, shall provide those annual accounts for discussion to the works council instead of annual documents set out in accordance with the rules of Chapters 2 and 3 . If the trader also carries out his business outside the Netherlands, he shall also provide written information from which the works council can make a responsible assessment of the assets and profits of the whole of the entrepreneur.
4 The economic operator exercising life or non-life business and having drawn up a report under legal obligation shall submit this report to the works council for discussion instead of annual documents which have been set up according to the requirements of Chapters 2 and 3 . If the trader also carries out his business outside the Netherlands, he shall also provide written information from which the works council can make a responsible assessment of the assets and profits of the whole of the entrepreneur.
The decision to provide financial information to works councils of 22 April 1980 ( Stb. 1980, 226) is repealed.
1 This Decision shall enter into force from the second day following the date of issue of the State Sheet in which it is placed and operates back up to and including 1 January 1985.
2 In respect of each economic operator concerned, it shall apply for the first time in respect of the financial year which was started in 1984.
This decision may be referred to as: Decision granting financial information to works councils 1985.
Burden and order that this Decision, together with the accompanying note of explanatory note to the State Sheet will be placed and copies thereof will be sent to the Council of State.
' s-Gravenhage, 7 March 1985
Beatrix
The Minister for Social Affairs and Employment,
J. the King
The Minister of Justice,
F. Korthals Altes
Published on the 28th March 1985The Minister of Justice, a.i.,
Reed Church
