Netherlands Works Councils Act (WOR)
Information to the works council (arts 31 to 31f) – Netherlands Works Councils Act (WOR)

Netherlands Works Councils Act (WOR) 31a(2): Art. 31a(2) Provide the annual accounts, management report and group or substitute figures for discussion

Where the undertaking is maintained by an NV, BV, cooperative, mutual insurer or a commercial foundation or association, the entrepreneur provides as soon as possible after adoption a copy of the annual accounts, the management report in Dutch and the other information of art. 2:392 Civil Code, for discussion with the council. Where its figures are consolidated in group accounts, the group's consolidated accounts are provided, and otherwise written information showing the group's combined result (31a(3)); where the accounts cover several undertakings, written information on this undertaking's contribution (31a(4)); other entrepreneurs provide the substitute information set by decree (31a(5)). The auditor sends a negative audit opinion directly to the council (31a(8)).

Maintained by Gerard Blokdyk

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