Why the "if you will"? Cuz this KudoZ answer provided by the God of Financial Reporting himself ;-) (agreed to by his girl ;-) Maria and a celebrity archangel ;-)) suggests that "Aufstellung" not be translated as it is implied, which I think might go for Offenlegung (which means disclosing items and balance sheet figures etc. to the public in order for them to be informed about the company's financial situation and asset situation, for instance, for enabling them to take appropriate stock exchange investment decisions regarding the company's stock or its bonds, as bond ratings indicating likelihood of default of the issuer (the company) are directly related to the level of healthiness of figures) also.

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Note added at 16 hrs (2012-05-23 15:06:32 GMT)
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Mary it is English

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Note added at 1 day9 hrs (2012-05-24 07:49:07 GMT)
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I have found this:
http://books.google.de/books?id=-poFB8m-GjMC&pg=PA1457&lpg=P...

which seems to be official IFRS wording (seemingly by the IASB)

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Note added at 1 day9 hrs (2012-05-24 07:56:45 GMT)
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Which is not to say it were necessarily IFRSs (International Financial Reporting Standards) that were or had to be applied at the time of preparing the financial statements since we're talking about a German-speaking country and a small to medium-sized business, which suggests there might have been the option to apply German GAAP (=financial accounting in line with the German Commercial Code/HGB)/Austrian GAAP etc. In some cases (well, AFAIK) it is even imperative to apply these with smaller businesses.