Documents must be filed in electronic form

Companies are not distinguished by size in this
respect: small and medium-sized companies must also fle with
the German Federal Gazette. However, small companies and
micro-entities must submit only the balance sheet and the notes
to the financial statements. Micro-entities also have the option
of applying for “filing” with the German Federal Gazette instead
of publication.

Simplifcations based on size are available for small and medi-
um-sized companies as well as for micro-entities with respect to
the disclosure documents. Medium-sized companies need only
to prepare a simplifed income statement (including exemption
from the requirement to analyze the gross proft fgure) and sim-
plifed notes to the financial statements (including exemptions
from the requirement to analyze sales by areas of activity and by
geographical markets).