The Danish Financial Supervisory Authority has published guidance on how financial undertakings should file annual reports and related accounting and audit documentation in 2026, setting out different submission channels for unlisted firms and issuers with securities admitted to trading on an EU/EEA regulated market. From 1 January 2026 unlisted firms must submit board-approved annual reports, audit protocols (internal and external), Section 8 statements for securities dealers, actuary reports and other relevant accounting and audit documents via the digital form “Submit board-approved annual reports and other accounting documents” on virk.dk. Listed issuers must file the board-approved annual report through the Danish Financial Supervisory Authority’s OAM, while continuing to submit other accounting and audit documents via the same virk.dk form. Annual reports approved by the general meeting or representative body must be filed with the Danish Business Authority via the “Regnskab Special” form on virk.dk immediately after approval, using the “Filing for financial undertakings” entry and in the applicable file format (PDF, ZIP or iXBRL); other entries in the form are automatically blocked and filings are published in the CVR register.
Danish Finanstilsynet 2026-02-26
Danish Financial Supervisory Authority clarifies 2026 annual report filing routes for listed and unlisted financial firms
The Danish Financial Supervisory Authority has issued guidance for 2026 on filing annual reports and related documents, specifying different submission channels for unlisted firms and listed issuers. Unlisted firms must use the digital form on virk.dk, while listed issuers file through the Authority’s OAM. Reports approved by the general meeting must be submitted to the Danish Business Authority via virk.dk and published in the CVR register.