The Code applies to companies incorporated in Belgium whose shares are admitted to trading on a regulated market ('listed companies'). However, given its flexibility, the Code could also serve as a reference framework for all other companies.
The 2009 Code is the second edition of the Belgian Corporate Governance Code. The 2009 Code applies to reporting years beginning on or after 1 January 2009. It supersedes and replaces the Code issued in 2004.
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