Finanstilsynet (Danish Financial Supervisory Authority) (Danish FSA): regulatory returns

What this page covers

Every periodic return Finanstilsynet lists for the main populations it supervises, as far as its pages describe them: 105 returns, of which 60 national (Finanstilsynet's own; group names end '(national)') and 45 EU-harmonised returns that Finanstilsynet collects (group names end '(EU, EBA)', '(EU, EIOPA)' or '(EU, ESMA)'). 2 are upcoming: the new national returns FDVATP and FDVLD, which replace FDV (being replaced) from the reference period 2026. 17 EU returns that move from FIONA to e-Reg during 2026 and 2027 are in force; each says in its status note when it moves. Order of priority: banks and mortgage-credit institutions first (the EU returns via e-Reg and the FIONA national returns KAKS through FOK), then insurers and pension funds (the Solvency II and IORP EU returns and the FIONA national returns FSA through FBFI), then investment firms, fund managers, payment and e-money institutions and the other populations the deadline list covers (IF_CLASS2/3, AIFMD Annex IV, ABIS, AAL, AMLCTF and the smaller national returns). Anchor lists: (1) 'Indberetningsfrister for elektronisk indberetning', Finanstilsynet's own deadline list PDF (August 2026), organised by supervised population with every EU return (via e-Reg) and national return (via FIONA Online) and its frequency and deadline; (2) the English page 'These reports will be moved to e-Reg' and its Danish twin, which map every EBA, EIOPA and ESMA report from its old FIONA compilation code to its new e-Reg module and first e-Reg reference period; (3) the 59 individual FIONA Online code pages under ansoeg-og-indberet/indberetninger-til-fiona-online/ (read in Danish); and (4) the indberetninger-efter-virksomhedsomraade index for items not filed under a standard FIONA code (Bilag IV AIFMD reporting, exposure returns used in on-site inspections, the payment institution capital-calculation form). Danish-only pages (almost everything except the e-Reg/reporting overview and the deadline list's section headers) were read in Danish and translated into plain English for this file; the FIONA code pages are quoted only in Danish on Finanstilsynet's own site, so 'official_name' fields keep the original Danish title. Covered: credit institutions and mortgage-credit institutions (the EU COREP/FINREP/resolution/remuneration family and the national financial statement, capital, covered-bond, Supervisory Diamond, MREL and AML returns), Danmarks Skibskredit A/S and KommuneKredit, investment firms and fund management companies, managers of alternative investment funds (AIFMD Annex IV reporting), insurers (non-life, life and composite) and pension funds (tvaergaaende pensionskasser, firmapensionskasser, ATP, LD and AES), payment institutions and e-money institutions, and smaller populations the deadline list names (crowdfunding service providers, consumer loan firms, insurance/mortgage-credit/investment intermediaries, credit purchasers). Left out: continuous or transaction-level EU and national reporting outside the deadline list's periodic-return population (MiFID II/MiFIR transaction reporting, short-selling notifications, market abuse suspicious-order reports, issuer disclosure obligations); authorisation and registration application forms (ansoegningsskemaer), which are one-off, not periodic; financial statement filings to Erhvervsstyrelsen (a different authority) even though Finanstilsynet sets the XBRL taxonomy used; and login-only systems (FIONA Online, e-Reg, the self-service portal, OAM), which are linked as submission systems but never requested. Source

How firms file

• FIONA Online

  The shared web-based reporting system of Danmarks Nationalbank (the central bank) and Finanstilsynet. Firms type data in directly, paste it from an Excel sheet, or upload a file in the format defined for each report. It is used for every national return and, until each report moves to e-Reg during 2026, for EU reports too. Access needs a user created by Finanstilsynet (by an emailed registration form) and then an emailed invitation to set up a sign-in, with an authenticator app or an SMS code. FIONA Online itself runs on Danmarks Nationalbank's site and is a login system, so it was not requested; the link is Finanstilsynet's page about it. Source

• e-Reg (e-Regulatory)

  The system Finanstilsynet and Danmarks Nationalbank introduced through 2026 to replace FIONA for EU reports to the EBA, EIOPA and ESMA, because FIONA cannot handle the EBA's XBRL-CSV format. Rolled out in four phases: EBA reports (DORA and resolution first, March 2026), all other EBA reports (March 2026), EIOPA reports (June 2026) and ESMA reports (around October 2026). Users log in with MitID Erhverv or a multi-factor alternative, upload a file or use a web form, and get automatic forwarding to and feedback from the European supervisory authorities. Source

• Finanstilsynet's self-service portal

  The log-in portal where a user first creates an account (with MitID Erhverv or a multi-factor alternative) before requesting e-Reg reporting rights or OAM/ownership-reporting access. The portal (portal.finanstilsynet.dk) is a login system, so the link is Finanstilsynet's page about creating users. Source

Data the Danish FSA publishes from the returns

• Key ratio database (Noegletalsdatabasen)

  Firm by firm · Excel (pivot tables)

  Excel pivot-table workbooks of key ratios (earnings, capital, growth) for each firm, by type of firm (banks, mortgage-credit institutions and investment firms in one set; non-life insurers, life insurers and multi-employer pension funds in another), at firm and, for some types, group level, so users can benchmark individual firms and the average for the type. The latest files are for 2025 (half-year and full year). The page does not name the returns used; the returns listed are matched by subject. Source

  From: KRGC / KRGS, FSA, FSH, FLT, FHI

  Reuse: No separate terms stated; Finanstilsynet's general terms for its website apply (see the licence block).

• Sektoren i tal (the sector in figures)

  Added up across firms · HTML report with charts

  Finanstilsynet's standardised sector commentary, replacing the former 'Markedsudvikling' articles from 2025, with aggregate key figures and trends for credit institutions, non-life insurers, life insurers and pension funds, investment firms and investment funds. Source

  From: KRGC / KRGS, FSA, FSH, FLT, FHI

  Reuse: No separate terms stated; Finanstilsynet's general terms for its website apply (see the licence block).

• Supervisory Diamond benchmarks for mortgage-credit institutions

  Firm by firm · Web page with charts

  The mortgage-credit institutions' key figures against the Supervisory Diamond benchmarks (with their limit values), published as PDF, most recently at 31 December 2025, with earlier editions. The page does not name the return used; the link is by subject. Source

  From: KTDC / KTDS

  Reuse: No separate terms stated; Finanstilsynet's general terms for its website apply (see the licence block).

• List of issuers of covered bonds and the SDO/SDRO register

  Firm by firm · Web register

  The public register of covered bonds and covered mortgage-credit bonds (SDOs/SDROs): active and ceased issues of each authorised issuer, in HTML and PDF, with a historical register up to the first half of 2025. The page does not name the return behind it; the link is by subject. Source

  From: SDO

  Reuse: No separate terms stated; Finanstilsynet's general terms for its website apply (see the licence block).

• Financial Sector in Figures (credit institutions, insurers, pension funds, investment brokers)

  Added up across firms · HTML

  English-language aggregate factsheets on the Danish financial sector, drawn from the same financial statement and solvency returns as the key ratio database and Sektoren i tal. Source

  From: KRGC / KRGS, FSA, FSH, FLT, FHI

  Reuse: No separate terms stated; Finanstilsynet's general terms for its website apply (see the licence block).

Reuse terms for the Danish FSA's documents

Finanstilsynet (Danish Financial Supervisory Authority): no copyright or reuse terms published; 'Brug af vores logo' (use of our logo) page, checked 13 November 2026. In the Danish FSA's words:

Brug af Finanstilsynets logo er ikke tilladt og kan være strafbart. Det er dog tilladt at henvise til vores hjemmeside, www.finanstilsynet.dk. ('Use of the Danish FSA's logo is not allowed and may be a criminal offence. It is, however, allowed to refer to our website, www.finanstilsynet.dk.') [The site's 'Information på hjemmesiden' page (https://www.finanstilsynet.dk/vores-organisation/information-paa-hjemmesiden) sets out what the authority publishes under section 17(1) and (2) of the offentlighedsloven (the Danish public access law) and says nothing about reuse. No copyright or reuse page was found in the site's sitemap.]

Can others share copies?

Unclear.

Conditions

Do not use the Danish FSA's logo. Referring to its website is allowed. No other terms are stated.

What the library does

Keeps only the link, size and SHA-256 fingerprint of each document. The Danish FSA allows references to its website but publishes no terms for copying or sharing its documents, so the library keeps only the link, size and SHA-256.

What could not be verified

Said plainly, so nobody relies on a fact the sources do not give.

• No single English-language list of every national FIONA return exists: the deadline list PDF (Indberetningsfrister) and the individual FIONA code pages, both in Danish, are the anchor; only the e-Reg migration pages and the reporting overview are in English, so most purpose/who_files/format facts in this file were read in Danish and the plain-English text is this library's own translation.
• Finanstilsynet's own English FIONA/e-Reg pages do not name every national return; some codes (for example AKLA, FOK, KSIS) were found only from the Danish FIONA code pages or the deadline list PDF.
• retsinformation.dk (the Danish legal gazette, home of the executive orders and acts behind many national returns) served a bot-challenge page to automated requests on every page tried on 2026-11-13, including its 'About' page and specific executive order pages (for example /eli/lta/2025/677). Its robots.txt sets no disallow rules, but the challenge page itself blocks automated reading, so this file cites retsinformation.dk only as a legal_basis link (title and URL as given on Finanstilsynet's own pages), never as a source of facts, and does not mirror or read its content.
• FSUL's frequency and deadline text on its FIONA page is garbled (a two-column table collapsed into one line mixing a 14-week annual figure with a 10-working-day monthly red-light figure); this file records the frequency and deadline as 'not stated clearly' rather than guessing which figure applies.
• FICODSFI (an EIOPA semi-annual return named only in the e-Reg migration table, formerly FSFI in FIONA) has no description of its content, population or deadline on the Finanstilsynet pages read; this file records it with 'Not stated' fields and this gap.
• The IORP (occupational pension fund) EIOPA returns (PENSIONSARI, PENSIONSAXI, PENSIONSQRI) have no matching entry in the library's EIOPA data file, which covers Solvency II insurance reporting only; this file describes them from Finanstilsynet's own e-Reg migration table and deadline list instead.
• The AIFMD Annex IV reporting frequency rule (which Danish fund managers use to work out whether a given AIF reports half-yearly, quarterly or annually) is set out in a document linked from the Bilag IV page ('Indberetningsfrekvens under FAIF-regimet') that this file lists as a document but did not open in detail; the eu-aif return's frequency text summarises the headline thresholds from the Bilag IV page's own text instead.
• Most national FIONA returns publish an Excel 'fejlkontroller' (error-control) list, but this file opened and counted only the one behind KRGS/KRGC (1,003 current controls); for every other national return the validation_rules.published field records only whether a fejlkontroller file was found linked on the return's page, with the count left null.
• Several niche or Greenland/Faroese-variant returns (FHIGL, FRGGL, FTBGL, FOEL's exact sensitivity-shock scenarios, KSIS's own deadline, ICAAP/ILAAP's filing channel) have thin FIONA pages with no separate schema file or deadline distinct from their mainland equivalent; this file states 'not stated on the pages read' rather than assuming they match the mainland return exactly.
• Finanstilsynet's page on financial statement documents filed to Erhvervsstyrelsen (the Danish Business Authority), and its own XBRL taxonomy for them, is excluded from this file's returns: the filing itself goes to Erhvervsstyrelsen, a different authority, even though Finanstilsynet sets the taxonomy used.
• Continuous or transaction-level EU and national reporting is out of scope for this file: the deadline list PDF (this file's anchor) does not name MiFID II/MiFIR transaction reporting, short-selling net position reporting, market abuse suspicious order/transaction reports or issuer inside-information disclosures, and none of Finanstilsynet's pages read for this file described them as part of the periodic-return population; they were not investigated further.
• This file could not confirm whether the capital-requirement calculation form for payment institutions is filed through FIONA Online, e-Reg or another channel (email or post); the page naming it does not say.
• KNEC and KNES (NEP/MREL data for non-SIFIs) had no current Excel skema linked on their FIONA page on the pages read (only XML/XSD examples); this file's template list is therefore the 2019-dated skema files found through the page's links, which may be out of date.

Sources

• Reporting (Finanstilsynet, English)
• New reporting system for EU reports
• These reports will be moved to e-Reg
• Ansoeg og indberet (Finanstilsynet, Danish)
• Indberetninger efter virksomhedsomraade
• Indberetninger til FIONA Online (index)
• Indberetninger til e-Reg (index)
• Indberetningsfrister for elektronisk indberetning (deadline list PDF, August 2026)
• Tasks of the Danish Financial Supervisory Authority
• Brug af vores logo (licence source)
• Noegletalsdatabasen
• Sektoren i tal

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. See every regulator in the regulatory returns library.