Regulatory Alerts2025-05-23
Order on Financial Reports for Credit Institutions and Fund Brokerage Companies etc.
The Danish Financial Supervisory Authority issues this Order to regulate the preparation and publication of annual and half-yearly financial reports for credit institutions, fund managers, and related financial entities. It mandates specific accounting classifications, balance sheet structures, and income statement items, while establishing rules for entities applying International Financial Reporting Standards. The regulation also defines the scope of covered enterprises and sets requirements for sustainability reporting and internal equity movements.
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