Why are company Balance Sheets publicly accessible?
In Austria, many companies are legally required to disclose their Balance Sheets in the Business Register.
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The purpose of this disclosure is to promote transparency and legal certainty in economic activity.
Publicly accessible company Balance Sheets allow business partners, banks, investors and customers to objectively assess a company’s economic situation. This enables well-founded decision-making, reduces risks and strengthens confidence in the market.
The disclosure requirement is therefore an important element of Austria’s system of economic oversight.
Example Extract from the Business Register
