Jaarrapport

Jaarrapport is the Dutch term for an annual report, a document produced by an organization at the end of its financial year to summarize its activities, results and financial position over the preceding twelve months. The jaarrapport typically combines financial information with a narrative overview of strategy, operations and governance, and is intended to provide transparency to stakeholders such as owners, members, employees, donors, customers and regulators.

Common components include: a management report or directors’ report describing the organization’s aims, key events, performance against targets, risk management and outlook; the jaarrekening (annual financial statements) consisting of the balance sheet, income statement and cash flow statement; accompanying notes and, where applicable, an independent auditor’s report; a description of governance structures, remuneration, and sustainability or CSR information.

Legal context: In the Netherlands and other Dutch-speaking jurisdictions, the exact format and filing obligations depend on the type of entity (for-profit company, nonprofit organization, or government body). Many entities are required to publish the jaarrapport and jaarrekening and file with the Chamber of Commerce or other supervisory bodies; larger or listed organizations may require statutory audit.

Purpose and use: The jaarrapport serves accountability, decision-making and planning; it is used by investors, financiers, supporters and public authorities to assess performance and stewardship.

Terminology nuance: Some organizations use jaarrapport interchangeably with jaarrekening or annual report; in practice the term emphasizes reporting of activities and governance in addition to finances.