Danish annual reporting
Danish reporting classes A, B, C and D
Also known as: Regnskabsklasser · Regnskabsklasse A/B/C/D
The four size-based classes in Årsregnskabsloven (A–D) that determine how much a Danish company must disclose in its annual report.
What it means
The Danish Financial Statements Act divides reporting entities into four regnskabsklasser (reporting classes) A–D. The class sets how much a company must disclose, and requirements escalate from A to D. A company generally moves into a higher class when it exceeds the size thresholds for two consecutive financial years.
The four reporting classes at a glance
| Class | Who it covers | Reporting weight |
|---|---|---|
| Class A | Personally owned and the smallest businesses (e.g. sole traders, smaller partnerships). | Lightest; many are not required to file unless they opt in. |
| Class B | Small limited companies, with a lighter micro sub-tier inside it. | A defined minimum of statements and notes; small-company reliefs apply. |
| Class C | Medium and large companies (split into medium and large). | Fuller disclosures and a management's review; large C adds more. |
| Class D | Listed and state-owned public limited companies. | The most extensive obligations; listed groups also use IFRS and ESEF. |
Why it matters
The class decides the shape of the report: which statements and notes are required, whether a management's review is needed, and how detailed the disclosures must be. Getting the class right is the first step in scoping an annual report.
How it relates to nearby concepts
Reporting classes are defined in Årsregnskabsloven and shape every annual report. They also determine the digital filing route: classes C and D must file via Regnskab Special.
Common misunderstandings
- B and C are single buckets: Class B has a micro sub-tier with extra relief; class C splits into medium and large, with materially different disclosure.
- The class thresholds are the audit thresholds: Audit exemption for small class B is a separate, lower test under ÅRL §135. Don't confuse the two.
Statera opens each report with the correct class A–D structure. See the Danish GAAP framework:
Danish GAAP Annual Report →Sources
Last reviewed: 19 June 2026
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