Balance of payments

Reporting deadlines

Banks and mortgage credit institutions report yearly on foreign subsidiaries and foreign ownership.

The reports must be submitted no later than four months after the end of the financial year if the company is listed, and no later than five months after the end of the financial year if the company is unlisted.

Reporting guidelines

The reporting guidelines lay down and describe the terms and conditions and requirements for the collection of statistical information by Danmarks Nationalbank, including:

• The legal basis for collecting the statistics
• Enterprises with reporting obligations
• Frequencies and deadlines
• Content and structure of the reporting
  • Information to be reported (delimitation)
  • Compilation and valuation principles
  • Details (instruments, sectors, industries, maturities, currencies etc.)
  • Descriptions of the individual reporting forms
• Replacement reports in the event of errors and/or omissions
• Code lists for various details, e.g. country and currency codes.

The reporting guidelines are revised as required. The reporting institutions and relevant trade associations are normally involved in the work. This ensures that everyone involved understands the changes.

EKAA
Yearly reporting of accounting information
Reporting guidelines