Studies 10/06/2021 Study 48 Non-financial reporting: Follow-up study and guideline for Belgian listed companies(pdf - 544.51 KB) Files Non-financial reporting: Follow-up study and guideline for Belgian listed companies (pdf - 544.51 KB) Study 47 Compliance by Belgian listed companies with the requirement to publish a non-financial statement (summary in English; full text available in French and Dutch only)(pdf - 593.2 KB) Files Compliance by Belgian listed companies with the requirement to publish a non-financial statement (summary in English; full text available in French and Dutch only) (pdf - 593.2 KB) Study 46 Study on the impact of the amendment of the Belgian pension law on the treatment of pension commitments in IFRS annual financial statements(pdf - 512.32 KB) Files study46.pdf (pdf - 512.32 KB) Study 45 Considerations regarding the information about relations and transactions with related parties(pdf - 795.19 KB) Files study45.pdf (pdf - 795.19 KB) Available in French or Dutch only Explanatory note on related party transactions issued in collaboration with the Corporate Governance Committee and the Belgian Institute of Registered Auditors Available in French or Dutch only Study 44 Disclosures relating to Belgian 'Defined Contributions' plans with return guaranteed by law(pdf - 66.46 KB) Files study44.pdf (pdf - 66.46 KB) Study 43 Considerations regarding the information about post-employment benefits disclosed by listed companies in their 2012 annual financial statements(pdf - 126.97 KB) Files study43.pdf (pdf - 126.97 KB) Study 42 Second follow-up on Study no. 38: emphasis on legal obligations(pdf - 724.92 KB) Files study42.pdf (pdf - 724.92 KB) Available in French or Dutch only Study 41 Study on the publication of information on goodwill, under IAS 36, in the financial statements of listed companies for the 2010 financial year(pdf - 535.72 KB) Files study41.pdf (pdf - 535.72 KB) Study 40 The first corporate governance statements: follow-up on Study no. 38(pdf - 408.1 KB) Files study40.pdf (pdf - 408.1 KB) Available in French or Dutch only Study 39 Comparative study regarding the Dealing Codes of listed companies (February 2011)(pdf - 247.17 KB) Files study39.pdf (pdf - 247.17 KB) Available in French or Dutch only Study 38 Compliance by Belgian listed companies with the new disclosure requirements imposed by the Belgian Corporate Governance Code 2009 (December 2010)(pdf - 361.47 KB) Files study38.pdf (pdf - 361.47 KB) Available in French or Dutch only Study 37 Study on the half-yearly financial reports drawn up in accordance with IAS 34 (June 2010)(pdf - 550.86 KB) Files study37.pdf (pdf - 550.86 KB) Study 36 Study on the first half-yearly financial reports drawn up in accordance with IAS 34 (December 2008)(pdf - 206.63 KB) Files study36.pdf (pdf - 206.63 KB) Study 35 Intermediary statement or quarterly financial report: a new obligation for listed companies (June 2008)(pdf - 64.02 KB) Files study35.pdf (pdf - 64.02 KB) Available in French or Dutch only Study 34 Survey on the presentation of the IFRS income statement and compliance with CESR’s recommendation on alternative performance measures (December 2006)(pdf - 221.25 KB) Files study34.pdf (pdf - 221.25 KB) Available in French or Dutch only Study 33 Comparative survey of corporate governance reporting by listed companies in the “corporate governance charter” (December 2006)(pdf - 167.63 KB) Files study33.pdf (pdf - 167.63 KB) Available in French or Dutch only Study 32 The yearly communiqués for 2005 by companies listed on Eurolist by Euronext Brussels (August 2006)(pdf - 84.2 KB) Files study32.pdf (pdf - 84.2 KB) Available in French or Dutch only Study 31 2005 reporting on the changeover to IFRS by Belgian companies listed on Eurolist by Euronext Brussels and its impact on the own funds and result (March 2006)(pdf - 149.58 KB) Files study31.pdf (pdf - 149.58 KB) Available in French or Dutch only Study 30 The half-yearly communiqués published in 2005 by companies listed on Eurolist by Euronext Brussels (January 2006)(pdf - 164.63 KB) Files study30.pdf (pdf - 164.63 KB) Available in French or Dutch only Study 29 Notices to attend general meetings of Belgian listed companies: rules for publication (December 2005)(pdf - 48.07 KB) Files study29.pdf (pdf - 48.07 KB) Available in French or Dutch only Study 28 The half-yearly communiqués published in 2004 by companies listed on Euronext Brussels (December 2004)(pdf - 89.26 KB) Files study28.pdf (pdf - 89.26 KB) Available in French or Dutch only Study 27 Information on corporate governance as disclosed by Belgian companies listed on the First Market of Euronext Brussels - capita selecta (December 2004)(pdf - 69.37 KB) Files study27.pdf (pdf - 69.37 KB) Available in French or Dutch only Study 26 The results of the CBFA's IAS/IFRS survey of Belgian listed companies (June 2004)(pdf - 290.14 KB) Files study26.pdf (pdf - 290.14 KB) Available in French or Dutch only Study 25 The annual communiqués for 2003 by companies listed on Euronext Brussels (June 2004)(pdf - 79.5 KB) Files study25.pdf (pdf - 79.5 KB) Available in French or Dutch only Study 24 The quarterly communiqués published in 2003 by companies listed on Euronext Brussels (February 2004)(pdf - 153.63 KB) Files study24.pdf (pdf - 153.63 KB) Available in French or Dutch only Study 23 The half-yearly communiqués published in 2003 by companies listed on Euronext Brussels (December 2003)(pdf - 209.52 KB) Files study23.pdf (pdf - 209.52 KB) Available in French or Dutch only Study 22 Communiqués on the annual results for 2002 of companies listed on the First Market and on the New Market (September 2003)(pdf - 211.51 KB) Files study22.pdf (pdf - 211.51 KB) Available in French or Dutch only Study 21 Methods used for UCI risk calculation (July 2003 - update July 2005)(pdf - 87.15 KB) Files study21.pdf (pdf - 87.15 KB) Available in French or Dutch only Study 20 Information on the internet - Trading units of UCIs on the internet (July 2003)(pdf - 151.85 KB) Files study20.pdf (pdf - 151.85 KB) Available in French or Dutch only Study 19 Quarterly information for Q 3/2002 as published by companies listed on the First Market (February 2003)(pdf - 103.8 KB) Files study19.pdf (pdf - 103.8 KB) Available in French or Dutch only Study 18 The half-yearly communiqués published in 2002 by companies listed on the First Market and on the New Market (December 2002)(pdf - 166.27 KB) Files study18.pdf (pdf - 166.27 KB) Available in French or Dutch only Study 17 The communiqués on the 2001 annual results of companies listed on the First Market and on the New Market (June 2002)(pdf - 180.73 KB) Files study17.pdf (pdf - 180.73 KB) Available in French or Dutch only Study 16 The half-yearly communiqués for 2001 by companies listed on the First Market and on the New Market (November 2001)(pdf - 49.38 KB) Files study16.pdf (pdf - 49.38 KB) Available in French or Dutch only Study 15 The communiqués published by companies listed on the First Market and on the New Market on their annual results for 2000 (July 2001)(pdf - 42.7 KB) Files study15.pdf (pdf - 42.7 KB) Available in French or Dutch only Study 14 The half-yearly communiqués for 2000 by companies listed on the First Market and on the New Market (November 2000)(pdf - 37.7 KB) Files study14.pdf (pdf - 37.7 KB) Available in French or Dutch only Study 13 The communiqués on the 1999 annual results as published by companies listed on the First Market and on the New Market (July 2000)(pdf - 75.42 KB) Files study13.pdf (pdf - 75.42 KB) Available in French or Dutch only Study 12 The half-yearly communiqués for 1999 by companies listed on the First Market and on the New Market (December 1999)(pdf - 38.3 KB) Files study12.pdf (pdf - 38.3 KB) Available in French or Dutch only Study 11 Publication of specific data intended for investors by Belgian companies listed on the First Market (December 1999)(pdf - 118.32 KB) Files study11.pdf (pdf - 118.32 KB) Available in French or Dutch only Study 10 Comparative survey on reporting by Belgian listed companies (annual accounts 1998) as regards corporate governance (November 1999)(pdf - 99.42 KB) Files study10.pdf (pdf - 99.42 KB) Available in French or Dutch only Study 9 Accounting policies (July 1999)(pdf - 101.79 KB) Files study9.pdf (pdf - 101.79 KB) Available in French or Dutch only Study 8 Communiqués on the 1998 annual results of companies listed on the First Market and on the New Market (May 1999)(pdf - 40.87 KB) Files study8.pdf (pdf - 40.87 KB) Available in French or Dutch only Study 7 Transparency for the securities portfolio (January 1999)(pdf - 36.17 KB) Files study7.pdf (pdf - 36.17 KB) Available in French or Dutch only Study 6 The half-yearly communiqués for 1998 by companies listed on the First Market and on the New Market (December 1998)(pdf - 34.12 KB) Files study6.pdf (pdf - 34.12 KB) Available in French or Dutch only Study 5 Comparative survey of corporate governance reporting by Belgian listed companies (October 1998)(pdf - 106.77 KB) Files study5.pdf (pdf - 106.77 KB) Available in French or Dutch only Study 4 Communiqués on the 1997 annual results of companies listed on the First Market and on the New Market (May 1998)(pdf - 45.13 KB) Files study4.pdf (pdf - 45.13 KB) Available in French or Dutch only Study 3 Publication of specific data intended for investors by companies listed on the Forward Equity Market (March 1998)(pdf - 37.99 KB) Files study3.pdf (pdf - 37.99 KB) Available in French or Dutch only Study 2 Cash-flow statement or financing table: a comparative survey of reporting by companies listed on the Forward Equity Market (February 1998)(pdf - 41.52 KB) Files study2.pdf (pdf - 41.52 KB) Available in French or Dutch only Study 1 The half-yearly communiqués for 1997 by companies listed on the First Market and on the New Market (December 1997)(pdf - 31.68 KB) Files study1.pdf (pdf - 31.68 KB) Available in French or Dutch only
