Here you will find the reporting guidelines applying to your enterprise. Please note the difference between the reporting types.

ERHVF.pngERHVM.pngERHVAA.png

 

  • Monthly reporting of all financial balances (ERHVF)
  • Quarterly reporting of financial information on all group related entities (KFIU)
  • Yearly reporting of financial information on all group related entities (ERHVA)
  • Monthly reporting of financial balances with foreign counterparty (ERHVM)
  • Yearly reporting of financial information on all foreign group related entities (ERHVA)
  • Yearly reporting of financial balances with foreign counterparty and financial information on all foreign group related entities (ERHVAA)

Asset 321.png

MONTHLY AND YEARLY REPORTING 
WITH ADDITIONAL INFORMATION
ERHVF, KFIU & ERHV
A    

                              
Larger companies with significant financial balances must report these to Danmarks Nationalbank on a monthly basis. In addition, some companies are asked to report additional information.


Guidelines for reporting

Here you will find instructions for monthly and yearly reports. Some companies are asked to report various additional information. Find information on how these are reported here:


Type of reportDescription of reportIIIIIIIIIIIIIIIIIIGuidesIIIIIIIIIIIIIExample
Frequency
Monthly and yearly reports​ ​
ERHVF

All financial balances, both Danish and foreign. The report is made in the monthly report.


*Note: read both guides
Reporting guidelines for business enterprises (monthly and yearly - ERHVM and ERHVA)

Reporting of all financial accounts (ERHVF)
 
Monthly
​ERHVAReport yearly financial information about all 
group related entities, both Danish and foreign.

Reporting guidelines for business enerprises (monthly and yearly - ERHVM and ERHVA)

​Yearly
Additional reports ​ ​ ​
SupVal
/SupDer
Extended information on currency hedging as well as additional information on derivative contracts.Guideline for supplementary reporting of exchange-rate exposure
Example - Exchange-rate exposure
Monthly
KFIUQuarterly accounting information
on all group related entities.
Guideline for quarterly reporting og investment incomeExample - Investment incomeQuarterly
 


Technical material

If you do not want to enter your data directly in FIONA Online, you can use the auxiliary Excel files below to collect data in.

  • Auxiliary Excel files
    Your company can gather information to be used to report in an Excel file.
  • Auxiliary XML files
    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:

  • ISO country and currency codes (link)
  • VP registered ISIN codes (link)
  • Valid combinations of industry and sector codes (link)
  • Auxiliary file for industry codes (link)

Asset 319.png

MONTHLY AND YEARLY REPORTING 
ERHVM & ERHVA                                       

Larger companies with significant financial balances must report these to Danmarks Nationalbank on a monthly basis.

Reporting guides
Reporting guidelines for business enterprises (monthly and yearly - ERHVM and ERHVA)

Technical material

If you do not want to enter your data directly in FIONA Online, you can use the auxiliary Excel files below to collect data in.

  • Auxiliary Excel files
    Your company can gather information to be used to report in an Excel file.
  • Auxiliary XML files
    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:

  • ISO country and currency codes (link)
  • VP registered ISIN codes (link)
  • Valid combinations of industry and sector codes (link)
  • Auxiliary file for industry codes (link)

Asset 317.png

ONLY YEARLY REPORTING

ERHVAA                                   

Companies with financial balances abroad must report these to Danmarks Nationalbank annually.

 

Reporting guides
Reporting guidelines for business enterprises (yearly only – ERHVAA) (pdf)

 

Technical material

If you do not want to enter your data directly in FIONA Online, you can use the auxiliary Excel files below to collect data in.

  • Auxiliary Excel files
    Your company can gather information to be used to report in an Excel file.
  • Auxiliary XML files
    Finally, you can also opt for automated reporting. The principles for structuring the XML reporting file are described in the following material:
    • Overview forms with XML names (yearly only - ERHVAA)
    • Guideline for the sturcture of the XML reporting file (link)
    • XSD-file of the XML reporting file (link)

Other material
Supplementary material to help you report correctly:

  • ISO country and currency codes (link)
  • VP registered ISIN codes (link)
  • Valid combinations of industry and sector codes (link)
  • Auxiliary file for industry codes (link)

Contact

Do you have any questions?
Contact the FIONA Servicedesk, tel. +45 33 63 68 14 or fiona@nationalbanken.dk.

Deadlines

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.​

Quarterly report:
2 months after the end of the quarter.

How to report

The Danish Financial Authority (FSA) and Danmarks Nationalbank's common reporting system, FIONA Online. Here you can report data, view reporting error lists and correct errors.

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

Help to FIONA Online:
User guide to FIONA Online 3 (FO3)

Log onto FIONA Online:
Log onto FIONA Online