the Publicity obligation, also Disclosure obligation is the legal obligation for corporations and certain other companies to publish their accounting documents and thus make them accessible to the interested public. This Balance sheet publicity serves the purpose of transparency and the protection of creditors, employees and business partners. In Germany, publication takes place via electronic submission to the Federal Gazette, from where the data can also be Company register can be researched. The scope of the information to be published is staggered according to the size of the company: Small companies enjoy considerable relief, while large corporations must disclose their complete annual financial statements, management report and other documents. Non-compliance with the deadlines is penalised by the Federal Office of Justice with administrative fines. The obligation to disclose is the final step in the process of Financial statements in SAP Business One. To simplify this process, add-ons such as the Versino Financial Suite support the preparation of financial data in the required electronic format.
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