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In forceCredit institutions, mortgage-credit institutions, investment firms and fund management companies: financial reporting (national)Last checked 13 November 2026

Financial statement reporting (KRGC / KRGS)

A regulatory return listed by the Finanstilsynet (Danish Financial Supervisory Authority) (Danish FSA), Denmark.

Finanstilsynet's own detailed quarterly, half-yearly and annual financial statement return: balance sheet, income statement, notes on provisions, write-downs, key ratios and structure. KRGC is the group (consolidated) version, KRGS the solo version. It is the main source for Finanstilsynet's published key-ratio database. Source

Official title: KRGC og KRGS - Regnskabsindberetninger

The facts

Who files
Credit institutions, mortgage-credit institutions, investment firms (fondsmaeglerselskaber) and fund management companies (investeringsforvaltningsselskaber); the tabs required and their frequency (quarterly, half-yearly or annual) vary by firm type. Source
How often
Most tabs quarterly; some half-yearly or annual depending on firm type and tab. Source
Deadline
11 February, 12 May, 11 August and 11 November; group 4 institutions get a 10-banking-day extension for the annual filing, to 25 February. Source
Format
Web form, Excel, XML. Filed in FIONA Online: typed directly as a web form, pasted from the published Excel template, or uploaded as an XML file matching the published XSD schema. Source
How it is filed
Filing routes recorded for the Danish FSA: FIONA Online; e-Reg (e-Regulatory); Finanstilsynet's self-service portal. See how firms file with the Danish FSA.
Status
In force
Group
Credit institutions, mortgage-credit institutions, investment firms and fund management companies: financial reporting (national)

Templates (44)

The tables and forms inside the return. Plain name first, the Danish FSA's code in brackets.

  • Income statement data (Res)
  • Balance sheet data (Bal)
  • Notes: contingent liabilities and other binding commitments (NoEf)
  • Notes on income (interest, fees, value adjustments, capital gains, admin, tax) (NoRe)
  • Notes on income: management and board remuneration (NoRd)
  • Notes on income: brokerage, fees and commission (items 4 and 5) (NoFi)
  • Third-party payments to distributors under MiFID II (MFD)
  • Pooled scheme assets (pension pools) (Spu)
  • Notes on balance sheet: receivables (NoBt)
  • Holdings of own common equity tier 1 instruments in other financial-sector entities (SeAk)
  • Notes on balance sheet: intangible assets (NoBa)
  • Notes on balance sheet: land and buildings (NoGb)
  • Notes on balance sheet: bonds etc. secured on property (NoBr)
  • Notes on balance sheet: debt and other liabilities (NoBg)
  • Notes on balance sheet: holdings in associates and group undertakings (NoBk)
  • Notes on balance sheet: amounts owed between group undertakings (NoBm)
Show all 44 templates
  • Notes on balance sheet: sale and repurchase transactions (NoBs)
  • Movements in equity (BeEk)
  • Key ratios (and supplementary information on key ratios) (NoNt)
  • Structure and staffing (Ssb)
  • Supplementary information on fixed costs (investment firms) (FOmk)
  • Write-downs on loans and guarantee debtors (Snh)
  • Loans, guarantee debtors and write-downs, by sector/branch (UnSb)
  • Write-downs/provisions and management judgement, by sector/branch (UnLP)
  • Write-downs/provisions and management judgement, by property category (UnLR)
  • Migration between IFRS 9 stages (VaPi)
  • Loans and guarantee debtors before write-downs, by probability-of-default band (PD)
  • Total exposures before write-downs, by sector/branch (SeFn)
  • Credit quality by sector and branch (KbSb)
  • Write-downs by property category (NoRu)
  • Mortgage-credit lending by loan type and property category (RuLe)
  • Write-downs on mortgage-credit lending, by property category (NRLe)
  • Migration between IFRS 9 stages (mortgage credit) (VaRk)
  • Mortgage-credit lending before write-downs, by probability-of-default band (point-in-time) (PDre)
  • Interest-rate risk on debt instruments and foreign-exchange risk (Rgv)
  • Interest-rate risk on debt instruments (RrG)
  • Interest-rate risk on debt instruments, by currency (RrGv)
  • Market risk (as a percentage of core capital) (MriK)
  • Concentration risk on individual exposures (DSE)
  • Danish firms' foreign units (Sue)
  • Danish firms' foreign subsidiaries that are credit institutions (Suk)
  • Special deposit types (Sind)
  • Deposits (Dind)
  • Land, buildings and leasing (Sgb)

The 44 data sheets of the KRGS/KRGC workbook (period 202544/202543), glossed in plain English from the workbook's own 'Indhold' index sheet (2 administrative sheets, 'Read me' and 'Indhold', are not counted). Frequency per sheet is quarterly, half-yearly or annual and varies by firm type (bank, mortgage-credit institution, investment firm or fund manager); see the index sheet for the exact split. Source

Validation rules

1,003 rules, as counted from the Danish FSA's published material. They are written for people to read; software cannot run them as published. Source

How they are written: Excel list of named error controls (fejlkontroller), each with a formula over the return's cells..

Finanstilsynet publishes an Excel list of error controls (fejlkontroller): named formula checks such as sum and cross-tab reconciliations, run by FIONA Online on upload.

The rules, on finanstilsynet.dk

How they were counted

1,003 controls listed on the sheet 'Gældende kontroller' (current controls, valid from period 202544) of krgs_fejl_202544_nettet.xlsx, each with a control name and a formula; none is marked red (the sheet's key for discontinued) and one is marked blue (new). A second sheet, 'Ophørte tidl. perioder', lists controls discontinued for earlier periods; they are not counted.

Counts are in the Danish FSA's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. The Danish FSA's key ratio database (Nøgletalsdatabasen) publishes key ratios on earnings, capital and growth for each firm, at firm and, for some types, group level, in Excel pivot tables that let users benchmark individual firms; the latest files are for 2025 (half-year and full year). Finanstilsynet also publishes aggregate figures in 'Sektoren i tal' and 'Financial Sector in Figures'. The link between these datasets and this return is by subject: the pages do not name the returns they use. Source

Where it is published (Excel (xlsx) pivot tables)

  • 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

  • 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

  • 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

Official documents (5)

The Danish FSA's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • KRGS/KRGC vejledning

    Instructions · PDF · 723.8 KB · 9 December 2025

    SHA-256 807b2ec8f12ashow in full807b2ec8f12aac7757b1c8e2f5d885651ac6feee4dccde58929ef65bb64e5c35
  • KRGS/KRGC skema

    Template · XLSX · 302.5 KB · 9 December 2025

    SHA-256 f3422d33d53dshow in fullf3422d33d53ddeb0eddb3a9730d47b9bde3d99b681780dac881ef5b16c22c130
  • KRGS fejlkontroller

    Validation rules · XLSX · 83.8 KB · 24 February 2026

    SHA-256 1c83559f088ashow in full1c83559f088a8a894b93174918083e8e4ece98535244065401e3e35a9b6b1644
  • Noegletalsdatabasen

    Other · HTML · 77.8 KB

    Firm-level and group-level key ratio spreadsheets for credit institutions, mortgage-credit institutions, investment firms, non-life insurers and life insurers/pension funds, built from their financial statement and solvency returns.

  • Sektoren i tal

    Other · HTML · 104.2 KB

    Finanstilsynet's standardised sector commentary (replacing the former 'Markedsudvikling' articles from 2025), with aggregate key figures for credit institutions, insurers, pension providers, investment firms and investment funds.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see Danish FSA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 13 November 2026.