|Works Council Act
Chapter 4b. The provision of information to the Works Council
WCA: Section 31a. The general conduct of the enterprise's affairs; financial data and annual accounts
least twice a year the entrepreneur shall provide the Works Council
with general, oral or written, information regarding the activities and
the results of the enterprise in the preceding period for the purpose
of discussing the general conduct of the enterprise's affairs and in
particular regarding matters as referred to in Section25.
- If the enterprise is maintained by a foundation or
association as meant
in section 360, paragraph 3 of Book 2 of the Civil Code, a
a mutual insurance company, a limited liability company or private
liability company, the entrepreneur shall give a copy of its annual
accounts and the annual report in Dutch and the other information to be attached to
these - as specified in Book 2, Article 392 of the Civil Code - as soon
as possible after they have been drawn up, to the Works Council for
The statement that a corporate body is obliged to make under
of Article 362, Clause 6, final sentence of Book 2 of the Civil Code,
been given simultaneously to the Works Council and the general meeting
the financial information relating to an entrepreneur who belongs to a
group of associated entrepreneurs is included in a consolidated annual
account, as referred to in article 405 of Book 2 of the Civil Code, for
the purpose of discussion, the entrepreneur shall provide the Works
Council with this consolidated annual account, the annual report and
the rest of the details, as referred to in article 392 of the said
book, regarding the corporate body who compiled the consolidated annual
account. If the financial information relating to such an enterprise is
not included in a consolidated annual account, the entrepreneur shall
instead submit to the Works Council, for the purpose of discussion,
written information from which an idea can be formed of the joint
results of the enterprises operated by that group of entrepreneurs.
the annual accounts of the entrepreneur relate to more than one
enterprise, the entrepreneur shall at the same time submit to the Works
Council written information from which an idea can be formed of the
degree to which the enterprise for which the council was formed has
contributed to the joint results of those enterprises. The above
applies likewise if a consolidated annual account, as referred to in
paragraph 3 is submitted.
- If the enterprise is
maintained by an
entrepreneur to whom paragraph 2 of this Section does not apply, the
entrepreneur will submit substitute written information to the Works
Council for the purpose of discussion, as designated by General
Administrative Order paragraphs. 3 and 4 are likewise applicable.
least twice a year for the purpose of discussing the general conduct of
the enterprise's affairs, the entrepreneur shall inform the Works
Council orally or in writing of his expectations for the activities and
the results of the enterprise in the coming period, in particular with
regard to matters as referred to in Section 25,
and to all investments at home and abroad.
it is the entrepreneur's custom to draw up a multi-annual plan for the
enterprise, or an estimate or a budget of income and expenditure, that
plan or estimate or budget, or a summary shall be submitted to the
Works Council accompanied by explanatory notes and be involved in the
discussion. paragraphs. 3 and 4 are likewise applicable.
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