It is common practice to publish the financial calendar on the corporate website under the Investor Relations section - the level of detail varies by company.
It is reasonable to publish the dates of the results announcements approximately a year in advance. The financial calendar of a listed company’s website preferably should address the (dates of the) following events:
- Quarterly results announcements;
- Release of annual report;
- Dividend payment;
- Annual General Meeting;
- Organised roadshows;
- Major international broker conferences.
Publishing financial results
Financial results must be published within certain time frames, which correspond with the financial year of a company. Not for all companies does the book year align with the financial year. It is advised to confer with the legal counsel to ensure correct publication times.
In the event the financial year runs from January through December (i.e. the calendar year, which is the case for the majority of listed companies), the following regulations apply:
- Q1 trading update – must be published between mid-March and mid-May (more precisely - between ten weeks after the beginning and six weeks before the end of the half year);
- Half year results – within two months after the end of the financial half year (at last August 31st);
- Q3 trading update – must be published between mid-September and mid-November (more precisely - between ten weeks after the beginning and six weeks before the end of the half year);
- Annual results – within three months after the end of the financial half year (before end of March);
- Publication annual report – within four months after the end of the financial year;
- AGM – within six months after the end of the financial year.
For more information, see the website of The Netherlands Authority for the Financial Markets (AFM).