The company, which alone or together with another company led by a group of companies must include a summary report for the group. Jenna Fischer understands that this is vital information. 5. The basis for the merger of group companies in the Netherlands – Netherlands Basically a group of companies merged on the basis of a complete merger. Nevertheless, the financial information may depend on the proportions of financial interest. The summary reports of the equal rights of shareholders does not necessarily denote separately. There may be other methods and principles for the calculations are different from those used for general reporting company. Reports should be given justifiable reasons for using such methods. It should explain any disparity among the shareholders specified in the statutory balance sheet and consolidated balance sheet as well as taxes.
Consolidated Statements may not be prepared on the basis of information obtained in the three months before or after the date of registration of the principal balance of the company. The totals of subsidiaries, received during the year must be processed and included in the group totals. 6. Audit requirements of companies in the Netherlands – the Netherlands, in principle, subject to audit all companies, except those that fall under the definition of "minor". Auditor ascertain that the financial statements, annual reports and annual reports prepared in accordance with the law and provide enough information about the capital, the resulting data, liquidity and profitability of the enterprise. At certain circumstances, a group of companies exempted from the requirement. The auditor should ensure that the financial statements of the company providing the required information on a legal basis for its specific activities and transactions, as well as the fact that the financial statements, reports and other documents of Directors meet the statutory requirements. It should also make sure that the report does not contradict the Directors financial statements. In principle, shareholders annually appoint an auditor, whose responsibility it is to report to shareholders, as well as guidance on the reliability of annual financial statements.