diff --git a/CHANGELOG.md b/CHANGELOG.md
index 680fa9b..74edb71 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -2,6 +2,12 @@
 
 All notable changes to this project will be documented in this file.
 
+## UNRELEASED (0.12.2)
+
+👌 **Improvements**
+
+- Add missing `RoundingNecessaryException` to the `@throws` annotation of `BigNumber::of()`
+
 ## [0.12.1](https://github.com/brick/math/releases/tag/0.12.1) - 2023-11-29
 
 ⚡️ **Performance improvements**
diff --git a/src/BigNumber.php b/src/BigNumber.php
index 5a0df78..3902919 100644
--- a/src/BigNumber.php
+++ b/src/BigNumber.php
@@ -51,8 +51,9 @@ abstract class BigNumber implements \JsonSerializable
      * - strings containing a `.` character or using an exponential notation are returned as BigDecimal
      * - strings containing only digits with an optional leading `+` or `-` sign are returned as BigInteger
      *
-     * @throws NumberFormatException   If the format of the number is not valid.
+     * @throws NumberFormatException If the format of the number is not valid.
      * @throws DivisionByZeroException If the value represents a rational number with a denominator of zero.
+     * @throws RoundingNecessaryException If the value cannot be converted to an instance of the subclass without rounding.
      *
      * @psalm-pure
      */
@@ -71,6 +72,9 @@ final public static function of(BigNumber|int|float|string $value) : static
     }
 
     /**
+     * @throws NumberFormatException If the format of the number is not valid.
+     * @throws DivisionByZeroException If the value represents a rational number with a denominator of zero.
+     *
      * @psalm-pure
      */
     private static function _of(BigNumber|int|float|string $value) : BigNumber
@@ -163,7 +167,7 @@ private static function _of(BigNumber|int|float|string $value) : BigNumber
     /**
      * Overridden by subclasses to convert a BigNumber to an instance of the subclass.
      *
-     * @throws MathException If the value cannot be converted.
+     * @throws RoundingNecessaryException If the value cannot be converted.
      *
      * @psalm-pure
      */