Business enterprises

Reporting of financial accounts

Abstract icon The data reported is used for various central statistics: the balance of payments, Denmark's external assets and liabilities, securities statistics, financial accounts and the compilation of direct investments in and out of Denmark. These statistics provide information about Denmark's economic situation.


Regarding "New information on financial accounts", se the bottom of this page.

Here you will find the reporting guidelines applying to your enterprise. Please note the difference between "monthly and yearly" reporting and "yearly only":

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

  • Legal basis for collecting 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
  • Code lists for various details, e.g. country and currency codes.

The reporting guidelines are revised as required. The reporting enterprises and relevant industry associations are usually involved in this process so as to ensure a common understanding of the changes.

Technical material

If you do not want to enter your data directly into FIONA Online, you may find these auxiliary Excel files useful for data collection. In this way you can also print the forms and use Excel's mathematical functions.

The forms without any built-in functions are for users reporting only small amounts of data. To copy to FIONA Online, follow the description in the "User guide" in the box "How to report". The forms with built-in functions can be used for e.g. importing XML files from your other systems so that you have all your data in one place before creating an XML file and importing it into FIONA Online:

Finally, you can also opt for automated reporting. The principles for structuring the XML reporting file are described in the following material:

Other material

Supplementary material to help you report correctly:


New information on financial accounts

Danmarks Nationalbank collects data for the compilation of the Danish balance of payments and international investment positions which are an integrated part of the national accounts for Denmark. The data is essential to get a broad picture of the economic situation in Denmark.

To ensure we get a fair picture of the Danish economy is it necessary that we enhance our reprting requirements and collects more data.

1.  Reporting of all financial accounts

Reporting is through the current forms for monthly reporting [Link]. Currently only financial account with non-residents are reported. In the future all financial accounts with both Danish residents and non-residents are to be reported.

See information: Reporting guideline - all financial accounts


As a supplement to the existing reporting there is a new scheme regarding exchange-rate hedging. Below are shown guidelines and an example of the reporting form. The xsd-file for the reporting from will be available alter in 2019.

See: Guideline - supplementary reporting of exchange-rate exposure

See scheme: Example - ​​reporting form for supplementary reporting  of exchange-rate exposure (SupValDer)

3. Quarterly reporting of investment income

On a quarterly basis investment income from foreign subsidiaries and/or investment income attributable to your foreign owner must be reported. Below are shown guidelines and an example of the reporting form. The xsd-file for the reporting from will be available alter in 2019.

See: Guideline - quarterly reporting of investment income

See scheme: Example - reporting of quarterly investment income


The Danish Parliament has adopted an urgent bill that gives Danish companies the opportunity to postpone their reporting of their annual report to the Danish Business Authority until the 30th of June. This is because many companies have experienced a greater workload as a result of COVID-19. Reporters who have postponed their reporting to the Danish Business Authority also have the option of having the deadline for submitting their yearly report to Danmarks Nationalbank extended. If you wish to make use of this option, you must contact FIONA ServiceDesk by email: or telephone: +45 3363 6814.​


Contact the FIONA Servicedesk, tel. +45 33 63 68 14 or, to be created as a user or if you have any questions.


Monthly report:
10th business day at 12:00 after the end of the month that the report concerns.

Yearly report:
4 months after the end of the financial year if the enterprise is listed and
5 months if it is unlisted.​

How to report

The Danish Financial Authority (FSA) and Danmarks Nationalbank's common reporting system, FIONA Online, is part of Danmarks Nationalbank's extranet (NEXT) and in principle requires a NemID for business. Users who cannot obtain this, typically non-residents, can log on using a combination of codes received by text message and e-mail.

You must be created as a user and receive a welcome e-mail before you can access FIONA Online.

FIONA Online is web-based. You can use it to report data, view reporting error lists and correct errors.

You can enter data directly, copy from Excel or import an XML file in the format we have defined for each type of reporting. Get help in:

User guide to FIONA Online 3 (FO3).

But see also the Technical material section.

You can also opt for an automated solution whereby an XML file is transferred directly from one system to the other, see Technical material.

Log onto FIONA Online