Anke Gerding deals with the notes to the annual financial statements, which are an integral and mandatory part of almost all national and international accounting systems and often serve as a basis for investment decisions. The author presents valuable measures to reduce complexity and increase the informational value of the notes, addressing implications for standard setters, preparers, and users of financial statements. The practical design of the empirically based recommendations supports direct implementability. Through the collaboration of the relevant parties, the informational value of the notes can be enhanced, leading to positive economic impacts.