In some countries yes (if the company is a "limited"), in others I don't know. But I don't care either. It's basic investment: the company wants investors? OK. The company has to provide the information.

What every company in every civilised country is "required by law" is to have their bookkeeping in order. So it is (or at least should be to [potential] investors) very worrying that when requested (like the Italian government did, for instance) a company can not produce those numbers. I have several businesses, and I can show a interested party (or any involved government agency) those numbers within one business day (actually faster, but OK). I simply call/email my accountant and he gets a report out of the accounting software. Instantly.