Denmark · Statutory
Danish statutory annual reports, under control
Statera prepares annual reports under the Danish Financial Statements Act (Årsregnskabsloven) as a controlled flow: structure, controls and filing evidence in one place, ready for digital submission to the Danish Business Authority (Erhvervsstyrelsen).
What it is / who must comply
The Danish Financial Statements Act sets out how Danish companies prepare and file their annual report (årsrapport). Companies are grouped into reporting classes that determine how much they must disclose:
- Class A: personally owned and the smallest businesses; lightest requirements.
- Class B: small companies; a defined minimum of statements and notes.
- Class C: medium and large companies; fuller disclosures, management review and, for large companies, additional requirements.
- Class D: listed and state-owned companies; the most extensive obligations.
Most Danish annual reports must be filed digitally with the Danish Business Authority in a structured, inline XBRL format. Larger Danish companies in scope of the CSRD now also prepare a sustainability statement alongside the management review. See CSRD Sustainability Statement.
How Statera handles it
- Opens the report with the correct class A–D structure, statements and notes.
- Keeps figures linked to ERP, Excel and consolidation sources, so changes flow through to the report.
- Runs validation against the report structure before filing.
- Produces filing-ready output for digital submission, with the supporting evidence attached to each figure.
- Rolls the structure and links forward, so next year's cycle starts from a controlled base rather than a blank file.
Frequently asked questions
- What is Årsregnskabsloven?
- The Danish Financial Statements Act, which governs how Danish companies prepare and file their annual report.
- Which reporting class applies to my company?
- Classes A–D are set by size and company type; thresholds are defined in the Act. Most small companies fall into Class B and most medium and large companies into Class C.
- Does Statera support digital filing to the Danish Business Authority?
- Yes, Statera prepares the report in a structured, filing-ready format with evidence attached.
- Can we reuse last year's report?
- Yes, structure, data links and review patterns roll forward each cycle.
See Danish GAAP Annual Report in Statera
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