Professionals

Studies and documents

Studies
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(512.32 KB)
Study 45
Considerations regarding the information about relations and transactions with related parties(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(66.46 KB)

Study 43
Considerations regarding the information about post-employment benefits disclosed by listed companies in their 2012 annual financial statements(126.97 KB)

Study 42
Second follow-up on Study no. 38: emphasis on legal obligations(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(535.72 KB)

Study 40
The first corporate governance statements: follow-up on Study no. 38(408.1 KB)
Available in French or Dutch only

Study 39
Comparative study regarding the Dealing Codes of listed companies (February 2011)(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)(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)(550.86 KB)

Study 36
Study on the first half-yearly financial reports drawn up in accordance with IAS 34 (December 2008)(206.63 KB)

Study 35
Intermediary statement or quarterly financial report: a new obligation for listed companies (June 2008)(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)(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)(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)(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)(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)(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)(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)(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)(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)(290.14 KB)
Available in French or Dutch only

Study 25
The annual communiqués for 2003 by companies listed on Euronext Brussels (June 2004)(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)(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)(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)(211.51 KB)
Available in French or Dutch only

Study 21
Methods used for UCI risk calculation (July 2003 - update July 2005)(87.15 KB)
Available in French or Dutch only

Study 20
Information on the internet - Trading units of UCIs on the internet (July 2003)(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)(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)(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)(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)(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)(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)(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)(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)(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)(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)(99.42 KB)
Available in French or Dutch only

Study 9
Accounting policies (July 1999)(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)(40.87 KB)
Available in French or Dutch only

Study 7
Transparency for the securities portfolio (January 1999)(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)(34.12 KB)
Available in French or Dutch only

Study 5
Comparative survey of corporate governance reporting by Belgian listed companies (October 1998)(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)(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)(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)(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)(31.68 KB)
Available in French or Dutch only

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