Legal entities must generally publish their financial statements, annual report
(obligatory for audited companies only) and, if applicable, an audit opinion.
The relevant documents are published by filing them with the Business Register
within 30 days of being approved by the auditor and by the annual general
meeting. If the relevant approvals are not obtained, the financial statements and
the annual report must still be filed with the Business Register by no later than
the end of the following accounting year.
Financial statements and annual reports must generally be kept for a period of
10 years from the end of the relevant accounting period.