Chapter 1	Scope and so on
Chapter 2	Joint provisions on liability issues, signature conditions, communication and language requirements, as well as receipt and publication of accounting documents
Chapter 3	Report of annual report
Chapter 4	Reporting of a declaration of exception and so on instead of annual report
Chapter 5	Report of the semiannual report for public limited liability companies
Chapter 6	Reporting of the partial annual report for listed companies
Chapter 7	Appeal access, punishment and entry into force, etc.

Publication of reporting and publication of annual reports and so on in the Enterprise and communication of the Danish Agency for the Administrative Board and the communication of the annual reports,

In accordance with section 148 a, section 153 a, paragraph 1 and 2, section 153 b, section 153 c, paragraph 2, section 155, section 157 (4). 1 and 2, and section 164 (1). 4, in the annual accounting law, cf. Law Order no. 1253 of 1. November 2013, as amended by law no. 1367 of 10. December 2013 :

Chapter 1

Scope and so on

§ 1. The announcement shall apply to the reporting of the operator to the Danish Agency for the Administrative Board of the following accounting documents, its publication and communication in accordance with the annual accounts law :

1) Annual reports.

2) Statements of derogation, etc., which shall be transmitted to the Danish Agency for the Agency instead of annual reports.

3) Semi-annual reports for public limited liability companies.

4) Annual reports for establishments covered by the accounting class D, which has the capital shares, debt instruments or other securities admitted to trade in a regulated market in an EU/EEA country (IPE).

Paragraph 2. The person responsible for the reporting of the items referred to in paragraph 1. 1 mentioned accounting documents are referred to in this notice by the reporter.

Paragraph 3. Undertakings which are unable to prepare and report the annual report to the Danish Agency for the Accounting Act, but which does not apply this option, shall follow the rules of the annual accounting law relating to the preparation of the annual report and the publication of this notice ; rules concerning the reporting of the annual report.

Paragraph 4. For operators, the submission of legal records in accordance with the law of economic operators shall find the section 12 (2) of the notice referred to in paragraph 12. 2, use if the legatarlist is contained in the reported annual report.

Paragraph 5. Undertakings, which are under winding-up proceedings, submit the final liquidation accounts to the Danish Agency for the Danish Agency for the completion of the winding-up operation, cf. section 224, paragraph 1. 2. The notice of the notification, registration, fee, and publication etc. of the Danish Agency for the Administrative Board shall apply.

Chapter 2

Joint provisions on liability issues, signature conditions, communication and language requirements, as well as receipt and publication of accounting documents

Responsibility and so on.

§ 2. The company ' s management shall be responsible for annual reports and declarations of exception, etc., which shall be transmitted to the Danish Agency for the Enterprise and the half-year reports for public limited companies, and partial annual reports for listed companies ; whether or not management has requested an adviser, such as an auditor or a lawyer, to request the reporting to the Management Board.

Paragraph 2. The Danish Agency for the Management Board may, for a period of five years, from the receipt of an accounting document, cf. paragraph 1, require the undertaking to submit evidence that the relevant accounting document has been drawn up, possibly revised, and approved and reported to the Management Board in accordance with the legislation and its statutes, cf. the section 160 of the annual accounting officer.

Paragraph 3. The Inter-Inter is in the Office of the Acquisitor Management Board that it is the final approved version of the accounting document, cf. paragraph 1 which has been reported to the Management Board and of the signature conditions laid down in section 28 (5). 7, section 29, paragraph. 6, section 30, paragraph. 6, and section 31 (3). 3. The Danish Agency may, up to five years from the date of arrival, require that the reporting person submit evidence to have fulfilled its obligations under this notice.

Signatures of accounting documents

§ 3. Where an accounting document is signed, the signature shall be entered in a manner that ensures a unique identification of the person to whom the document has been signed. The signature may be carried out as a handwritten signature or an image file or similar to the personal signature of the person concerned or the document may be signed with a digital signature or NemID.

Paragraph 2. Using a digital signature, a digital signature must be used with a level of safety equivalent to the OCESS standard, qualified certificates or higher. The unique reference to the digital document signing must be specified in the document so that it is possible to validate the digital signature.

Reporting of accounting documents to the Danish Business Authority

§ 4. Annual reports and declarations of exceptional declarations, etc., which are reported in place of annual reports, as well as the mid-year reports for public limited companies and partial annual reports for listed companies, shall be reported to the Danish Business Authority in the ways provided for in this notice, and cannot be reported in any other way.

Issuing of letters etcetera from the Danish Business Authority

§ 5. The following digitally generated letters, etc. are issued alone with the specification of the Danish Agency for the Administrative Board :

1) Letters with claims for reporting of the annual report.

2) Letters relating to the notification of the annual report of the annual report, etc.

3) Receipts for Received Annual Reports and so on

4) Letter in connection with the solution to the skip by a company which has not reported the annual report, etc.

5) Letters in connection with repatriation and correction of documents which are wrongly reported or are not duly notified to the Danish Agency for the Agency.

6) Defaults to information about time limits for reporting of the annual report, etc.

Paragraph 2. Documents which are not digitally generated, which are being quickened, or are moved or carried out other proceedings which are not essential may be dispatched solely with the specification of the Danish Agency for the Agency.

§ 6. The Danish Business Authority may send letters, etc. to undertakings and persons subject to the annual accounts or regulations issued in accordance with them, in the following ways :

1) As a digital post for the company's digital mailbox in the Digital Post, the company's CVR number, the person ' s CPR number respectively, unless the company or person is exempt from connection to the Digital Post.

2) E-mail to an email address to which the company or person has been informed about the case in question or by inquiries.

3) As paper-based mail to the company ' s physical address.

Paragraph 2. Paragraph 1 shall apply by analogy to the transmission of letters and similar letters to the Business Management Board of Companies, advisers, acting on behalf of a company or persons, branches of foreign companies operating on a company or persons ; Through a branch in Denmark, and the branch managers of those branches.

Language requirements

§ 7. Annual reports and declarations of exception etc., which shall be transmitted to the Danish Agency for the Agency, and the 50th annual reports for public limited companies and partial annual reports for listed companies, must be in Danish or English ; cf. however, paragraph 1 2-4 and 8.

Paragraph 2. The requirement for a Danish or English version does not apply to the following documents :

1) The corporate accounts of the Foreign Modern Corporate accounts, which shall be reported to the Danish Agency for the Agency in accordance with the financial provisions of the annual accounting officer.

2) The annual reports of the foreign companies, which are reported to the Danish Agency for the Accounting Act, pursuant to section 143 of the Accounting Act.

3) Foreign annual reports, etc., which shall be transmitted to the Danish Agency for the Administrative Board as an Annex to the Statements of Authority, cf. § 29.

4) Foreign annual reports, etc., which are reported to the Enterprise and to the parent undertaking, respectively, as annexes to the parent undertaking ' s annual report, cf. Section 18 (2). One, three and four.

Paragraph 3. The Management Board may require the documents referred to in paragraph 1. 2, a certified translation in Danish or English is reported.

Paragraph 4. Bored undertakings shall report annual reports and other accounting documents to be notified to the Danish Agency for the Accounting Act and this notice, in one or more languages, in accordance with section 8.

§ 8. Children who have securities admitted to trade in a regulated market here in the country must report the annual report, etc. in Danish or English.

Paragraph 2. Children who have securities admitted to trading in a regulated market here in the country and in one or more EU/EEA countries must report annual reports, etc. in Danish or English. If an annual report and so on not in English, these undertakings shall report the annual report, etc., both in Danish and in another language accepted by the competent authority of the country or countries concerned.

Paragraph 3. Children who have securities admitted to trading in a regulated market in one or more EU/EEA countries themselves must report the annual report, etc. in English or in another language accepted by the competent authority in it ; or the countries concerned. If a yearly report is prepared in a language other than English, these establishments shall also report the annual report and so on in Danish.

Paragraph 4. Notwithstanding paragraph 1 1-3 can listed companies which have debt instruments engaged in trade in a regulated market in an EU/EEA country, with a denunciation of at least EUR 50 000 per cent. unity, report of annual reports, etc. in English or in Danish, where Danish is accepted by the competent authority of the country or country concerned. 1. Act. the corresponding use of debt instruments issued in a currency other than the euro shall apply to a minimum value, which shall be at least equal to EUR 50 000 per per cent. unity.

The receipt and publication of the accounting documents and the publication of the accounts.

§ 9. The Management Board shall immediately publish the receipt of annual reports and declarations of exception, etc., which are reported instead of annual reports, as well as the mid-year reports for public limited companies, and partial annual reports for listed companies, which : be reported to the Management Board in accordance with the annual accounts bill and this notice, in the CVR register via the data .effect.

§ 10. When an annual report, a declaration of exception, etc., which shall be reported in the place of the annual report, a half-yearly report for a public limited company and a partial annual report for a listed company is concluded in the Business Authority, shall automatically send an annual report to the Administrative Board ; digitally generated acknowledgment for the alert. The receipt shall be sent to the e-mail address reported by the reported by the notification in connection with the reporting of the accounting document.

Paragraph 2. Confederates of the Corporate Board that it does not report the basic requirements of an annual report, a declaration of exception, etc., which shall be reported in the place of the annual report, the half-year report of a state limited liability company or partial annual report for a Acting or not reporting in the prescribed manner, the company shall have the branch of a foreign company date of rectification.

Paragraph 3. Notification of the deadline for the correction provided for in paragraph 1. 2 shall not terminate the deadlines for the receipt of the annual report, the declaration of exceptions, etc., the half-year report of a public limited liability company or the annual report of a listed company in the Danish Business Authority after the annual accounts bill and this notice ; in the case of receipt, the requirement for receipt shall not be deemed to have been met when the relevant accounting document is duly received in the Danish Agency for the Agency.

Reimbursement of accounting documents

§ 11. When an annual report is published, cf. section 9, this cannot be redone by a new annual report, cf. however, paragraph 1 2.

Paragraph 2. The Danish Business Authority may permit an annual report published, if publication of the new annual report is estimated to be in the interests of the accounting users as a necessary correction of essential or obvious errors or, correction of illegal conditions. The new annual report shall be reported in the REGNSKAB BASIS or REGNSKAB SPECIAL, together with a statement of why the previously reported annual report is desired.

Paragraph 3. However, an annual report received after the expiry of the following financial year shall not be published in the Danish Business Authority, unless the conversion has been made as a result of a claim by the Management Board, cf. Section 161 of the annual accounting officer. 3, cf. § § 159 and 159 a.

Paragraph 4. Are the conditions of conversion fulfilled, cf. paragraph 2 and 3 shall publish the new annual report by the Commercial Agency, so that this is made available to the public, together with the previous annual report.

Paragraph 5. Paragraph 1-4 shall apply mutatis mutations to the conversion of semi-annual reports for public limited companies and partial annual reports for listed companies.

Paragraph 6. When a declaration of exception has been published, the Danish Board of Directions may allow the declaration of exemption to be reproduced as the correction of illegal conditions. Paragk 1 to 4 shall apply mutatis mutandis to the necessary adjustments.

Public access to accounting documents, etc.

§ 12. Documents published by the Danish Business Authority, cf. Section 9 is available to the public. Documents that have just been received but not published in accordance with the annual accounts law and this notice are publicly available within the framework of the public access law.

Paragraph 2. In the case of an operator ' s annual report, the legal list shall be publicly available, as the annual report in its entirety is publicly available.

Paragraph 3. Subject to the public access to documents published by the Danish Agency under the annual accounts and this notice, the provisions of the notification concerning the notification, registration, fee, and so on shall be published in accordance with the publication of the documents relating to the notification, registration, fee and publication. The Management Board shall apply, including provisions for the payment of printouts and so on.

Chapter 3

Report of annual report

The digital reporting solutions REGNSKAB BASIS, REGNSKAB SPECIAL and system for the system-solution

§ 13. For reporting of the annual report, companies must use the digital reporting solution REGNSKAB BASIS or REGNSKAB SPECIAL, cf. however, paragraph 1 3 and Article 22 (3). 2 and 3, section 23, paragraph. 2, and section 24.

Paragraph 2. The REGNSKAB BASIS and REGNSKAB SPECIAL must be accessed through the home page reporting activity.

Paragraph 3. Instead of applying REGNSKAB BASIS or REGNSKAB SPECIAL, the company can use the Corporate Management System for System-Solution, cf. however, paragraph 1 4. System for system solution can be accessed via the home page reporting activity. The provisions that are set for REGNSKAB SPECIAL in this notice apply equally to system for the system solution.

Paragraph 4. System for system solution cannot be used in the following cases :

1) Where an annual report is made, cf. Section 11 (1). 2.

2) Where a company chooses to report an annual report in IXBRL format (Inline XBRL), cf. § 17, paragraph 1. 3.

3) Where a parent undertaking is an entrepreneur fund, the possibility of section 111 (1) of the annual accounts officer shall apply. 3, to report a group account drawn up by a subsidiary, together with its own annual report, cf. Section 18 (2). 1.

4) Where a parent company uses the option of the annual accounting officer, in order to report a higher parent company ' s group accounts, together with its own annual accounts, cf. Section 18 (2). 2.

5) Where a parent undertaking, which draws up annual accounts according to the international accounting standards IFRS, uses the option of IFRS 10 in order to avoid drawing up the group accounts, cf. Section 18 (2). 3.

6) Where a subsidiary in accordance with section 7 of the annual accounting officer is a medium-sized undertaking, the derogation shall apply in the Article 78 of the law, after which subsidiaries may choose to submit an annual report in accordance with the provisions of the accounting class B, except for : the provisions of section, 22 a and 22 b, cf. Section 18 (2). 4.

7) Where a company which draws up annual accounts and / or group accounts after IFRS needs to extend the taxonomy, cf. Section 23, paragraph 1. 2.

§ 14. In the annual report of the annual report, establishments shall be subject to accounting class B, which draws up its annual report according to the rules of the annual accounting law, use the REGNSKAB BASIS unless they choose to use the REGNSKAB SPECIAL, cf. however, paragraph 1 2.

Paragraph 2. Apps a company subject to accounting class B one or more of the accounting class C rules in the preparation of its annual report, the company must use REGNSKAB SPECIAL when reporting the annual report. However, the company may choose to use the REGNSKAB BASIS if the REGNSKAB BASIS contains the elements for the accounting class C.

Paragraph 3. Perform an annual report after IFRS, the company must use REGNSKAB SPECIAL when reporting the annual report.

§ 15. In the report of the annual report, a company shall be subject to the accounting class C to the SPECIFIC. However, the company may choose to use REGNSKAB BASIS, if the REGNSKAB BASIS contains the items for the accounting class C that the company in question needs to report in its annual report.

§ 16. In the case of notification of the annual report, companies must apply REGNSKAB SPECIAL, regardless of whether the annual accounts and / or the group accounts are drawn up according to the rules of the annual accounting officer or the IFRS.

§ 17. In the report of the annual report in REGNSKAB BASIS, they are converted to a data document (an XBRL) file where the annual report is expressed in XBRL language, and to a pdf file where the annual report is presented in a readable writing.

Paragraph 2. In the report of the annual report of the REGNSKAB SPECIAL, the company must, cf. however, paragraph 1 3, use XBRL format specification 2.1 in one of the Danish Business Authority for Taxonomy. The Taksonomy must be accessed through the home page reporting activity. Report of annual report in REGNSKAB SPECIAL consists of

1) an XBRL file where the annual report is expressed in XBRL languages, and

2) a pdf file where the annual report is presented in readable writing.

Paragraph 3. Instead of reporting of annual report in REGNSKAB SPECIAL, the company can use the IXBRL format that consists of one file to which the REGNSKAB SPECIAL converts into an XBRL file and a PDF file that is reported in conjunction with the IXBRL file.

Paragraph 4. In the pdf file, the annual report in the framework of the annual accounts bill is presented with other, more specific terms than in the XBRL file, as well as logo, images and graphs, provided that the information contained in the pdf file corresponds to the data that be reported in the XBRL file, cf. however, paragraph 1 5 and 20 (8) (3). 1. This shall apply mutatis muted if the annual report is reported in IXBRL format.

Paragraph 5. Presenting an annual report in the pdf file in Danish and a different language will be submitted to the annual reports to be notified by the 31 of the year. December 2016 will suffix that the information contained in the XBRL file is provided in Danish.

Paragraph 6. The Danish Business Authority shall publish the pdf file, cf. paragraph Paragraph 1 and paragraph. 2, no. 2, with a view to providing accounting users with access to read the annual report. In addition, the pdf file will be used for a possible examination of the annual report, cf. The annual accounting officer, section 159 or § 159 a, along with the XBRL file and other relevant information can be included in the survey.

Paragraph 7. The Danish Business Authority shall publish the XBRL file, cf. paragraph Paragraph 1 and paragraph. 2, no. 1 to allow accountancy users to access structured accounting data through the home page data .effect.

§ 18. Moderate companies that are the economic operators who use the opportunity in section 111 (1) of the annual accounts of the accounts shall be provided. 3, to submit a group account drawn up by a subsidiary, together with its own annual report, shall refer to or attach the group accounts in a pdf file in accordance with what is stated in the annual report, or of REGNSKAB BASIS or REGNSKAB SPECIAL.

Paragraph 2. Paragraph 1 shall apply by analogy to parent undertakings using the possibility of the annual accounting officer, in order to submit a higher parent company ' s group accounts together with its own annual accounts.

Paragraph 3. Paragraph 1 shall apply mutatis muctis to parent undertakings which draw up annual accounts according to IFRS and which use the option of IFRS 10, Section 4 (a) to avoid drawing up the group accounts. However, these establishments must apply REGNSKAB SPECIAL to report their annual report, cf. Section 14, paragraph 14. 3.

Paragraph 4. Paragraph 1 shall apply by analogs to subsidiaries using the annual accounts of Article 78 of the annual accounting law, after which subsidiaries under the section 7 of the law are medium-sized enterprises, may choose to submit an annual report in accordance with the provisions applicable ; the accounting class B, except for the provisions of section 22 a and 22 b. Section 78 a may be used for the financial years ending on the 31. December 2015 or later. The first year, in paragraph 78 a, paragraph 1. 1, no. 4 and 5 of the said declarations shall be submitted by the annual report as the pdf files.

Simplified digital reporting in REGNSKAB BASIS and REGNSKAB SPECIAL of annual reports drawn up in accordance with the annual accounting law

§ 19. For a transitional period, the report in REGNSKAB BASIS will be designed so that certain information will be gathered together ("clob-marking"). This relates to information in the following areas :

1) Leadership Drawing, cf. paragraph 2.

2) A possible management report, cf. paragraph 3-5.

3) Note information, including information about the accounting practice, cf. paragraph 6.

Paragraph 2. The word section of the leadership predilection of the leadership predicament may be clobable. A separate information shall be given on the signatures of the relevant management members, including if any disagreement, cf., if any. 9 and 10 annual accounts officer.

Paragraph 3. If a possible management report contains a statement of social responsibility, the account shall at least be redated in a separate clob marking. If the report contains a reference to a website in which such a statement is published, information on it shall be entered in a separate clob, specifying the Internet address to be used to make a direct account of the statement.

Paragraph 4. If a possible management report contains a statement of business management, or refer to the management report to a home page, where such a statement is published, paragraph 1 shall be referred to in the report. 3 similar uses.

Paragraph 5. Contains a possible management report, a statement of target figures and policies related to the under-represented gender of the company ' s management, or refer to the management report to a website where such a statement has been published ; find paragraph 1. 3 similar uses.

Paragraph 6. Clob marking of note information must be carried out at the notener level. However, separate marking shall be made of the following information :

1) What the financial statement of the annual report has been submitted.

2) Whether or not the selections were made from accounting class C or D.

3) Whether or not changes have been made to the accounting practices.

4) Whether the financial statement has been made is omitted.

5) Information on the number of employees if the records contain information about the number of employees.

Paragraph 7. In REGNSKAB SPECIAL, companies in a transitional period will also be able to use 'clob-marking', cf. paragraph 1-6, if they want to.

Simplified digital reporting of accounts drawn up after IFRS

20. For a transitional period, companies which draw up annual accounts and / or group accounts according to IFRS, choose in the XBRL file, can only include certain information, see it in accordance with the information contained in it. however, paragraph 1 3. The XBRL file must include at least the following :

1) A possible statement from the accountant.

2) Total income statement, including profit and loss account.

3) Balance.

4) Money-flow statement.

5) A possible account of social responsibility or information on the location of the company's website, where appropriate, may be published, indicating the Internet address to be used to make a direct account of the statement.

6) A possible account of corporate governance or information on the premises where the company ' s website may be published, indicating the Internet address to be used to make a direct account of the statement.

7) A possible account of the target figures and policies concerning the under-represented in the company ' s management or information on the location of the company ' s website such account may be published, indicating the Internet address, to be used to make a direct account of the statement.

Paragraph 2. Selects the organization voluntarily to update additional information in the XBRL file, the company may choose to use the clob marking in certain areas, cf. § 19.

Paragraph 3. The annual report shall show in its full name of the pdf file, regardless of whether the XBRL file contains the full annual report or just the items listed in paragraph 1. 1 and 2 mentioned information.

§ 21. For a transitional period, companies which draw up the group accounts after the IFRS and annual accounts for the parent undertaking are exempt from the annual accounts of the parent undertaking in the XBRL. The company must report the group accounts only in XBRL, as the XBRL file, as a minimum, must include the information in accordance with section 20 (4). One and two.

Paragraph 2. Notwithstanding paragraph 1 1 the parent undertaking ' s annual report shall show, in its entirety, of the pdf file, which shall include both the annual accounts of the parent undertaking and the group accounts.

Need for atypical accounting entries in REGNSKAB BASIS and REGNSKAB SPECIAL in the accounts drawn up according to the annual accounting law

§ 22. If a company ' s annual accounts and / or group accounts are drawn up according to the annual accounting law, it contains a specific accounting line that does not exist in REGNSKAB BASIS or REGNSKAB SPECIAL, the company must report the accounting item in REGNSKAB BASIS. or REGNSKAB SPECIAL under an accounting line with a broader name that covers the accounting item in question, and make the specification in the notes on the accounts.

Paragraph 2. Contains REGNSKAB BASIS or REGNSKAB SPECIAL not an accounting item that can cover the accounting entry in question, cf. paragraph 1, and shall have a special need, as provided for in section 23 (4) of the financial statement. 4, make it necessary to add the accounting item in question as a result of the company ' s specific character, the Danish Business Authority may, in accordance with the application, exempt the undertaking to report the annual report of the REGNSKAB BASIS or REGNSKAB SPECIAL for the relevant item in question ; financial year. The application must be submitted through the Digital Self-Service Solution of the Commercial Management Agency for the application for exemption from the annual report of the REGNSKAB BASIS or REGNSKAB SPECIAL, which can be accessed through the home page reporting activity.

Paragraph 3. Finds the Corporate Board that the conditions for exemption have been fulfilled, cf. paragraph 2, the annual report shall be reported to the Danish Business Authority (s) in a pdf file after the decision to determine the type of management.

Need for atypical accounting entries in REGNSKAB BASIS and REGNSKAB SPECIAL in the accounts drawn up after IFRS

-23. If a company ' s annual accounts and / or group accounts have been drawn up according to IFRS and contain the annual accounts and / or the group accounts a specific accounting entry that does not exist in REGNSKAB SPECIAL, section 22, paragraph 22, shall be found. 1, corresponding use.

Paragraph 2. Contains REGNSKAB SPECIAL not an accounting item that can cover the accounting entry in question, cf. paragraph 1, and have a special need, which makes it necessary according to IFRS to add the accounting line in question as a result of the company's special nature, you must add the accounting item as an extension to the taxonomy. However, upon application, the Danish Business Authority may, in application, exempt the undertaking to report the annual report of REGNSKAB SPECIAL for the financial year in question, where the need for extension of the taxonomy will be associated with technical difficulties of one ; such that this will be very burdensome for the company. Section 22 (2). 2 and 3 shall apply mutatis mutis.

Reporting of annual reports for foreign companies with branch offices in Denmark

§ 24. the management of a branch of a branch of a foreign company which is obliged to submit to the Danish Agency ' s annual report to Article 143 of the annual accounting officer shall report the annual report of a pdf file, via the Commercial Management Board, digital self-service for use for reporting of annual reports for foreign companies with a branch in Denmark which can be accessed through the home page reporting activity.

Deak for reporting

§ 25. The company ' s approved annual report shall be notified to the Danish Agency for the Management Board so that it has been received in the Management Board before the expiry of the time limit for the year 138 (4) of the annual accounting officer. Paragraph 1, or Section 143 (1). 1.

Paragraph 2. The receipt of the time of acceptance in the Danish Agency for the Management Board shall be crucial for the period in accordance with paragraph 138 (3) of the annual accounts. Paragraph 1, or Section 143 (1). One has been complied with. The period shall be deemed to have been complied with if the annual report is received at the latest 24.00 on the day off.

Paragraph 3. If the annual report is not received, it shall not be received in a timely manner or in the prescribed manner, section 10 (4). Articles 2 and 3, section 150 to 152 and § 162 (3). 1, no. 1, use.

Crashes in the digital reporting solutions

SECTION 26. Crashes in the digital reporting solutions, cf. ~ § 13, 18, section 22, paragraph 22 ~ 3, section 24 and section 29 (4). 2, may lead to a free extension, cf. paragraph 3, if

1) the undertaking has received notification of annual report to the Agency for the Business Authority, cf. section 150 (3) of the annual accounts. 2, and

2) the company has been prevented from reporting the annual report digitally on the day of the deadline for the requirement for requirements to be released due to long-term IT problems in the digital reporting solution, cf. paragraph 2.

Paragraph 2. With long-term IT problems, cf. paragraph .1, no. 2, the breakdown or temporary capacity reduction and so on, which means that the reporting solution in question is inaccessible two hours in a row in the time period between time. 8 and 24 in the day of the deadline for the deadline. However, the planned decommissioning solutions are not included for the updating of the solutions for updating the solutions that have been announced prior to the Homepage website www.erst.dk or on the home page reporting.

Paragraph 3. Are the conditions in paragraph 1. 1 fulfilled, the period of application shall be extended to 8 working days after the solution is working again.

Paragraph 4. IT problems with the company or an advisor or similar that the company has requested to report the annual report to the Corporate Authority does not justify in itself an extension of the requirement date.

Information requirements and so on for the report

§ 27. On the front of the annual report of the pdf file, the following information must be clearly indicated :

1) The name of the document, "Annual Report".

2) The company's full name, CVR number, and home address.

3) Fiscal period.

4) The name of the general assembly conductor or the corresponding approval body.

5) The date of approval of the annual report.

Signature requirements, etc.

§ 28. The annual report shall be provided with evidence that it has been drawn up and approved in accordance with the law, including the law of a foreign state, if the undertaking which has produced the annual report is based in a foreign country ; State.

Paragraph 2. The annual report, which has been prepared and confirmed by the annual report, shall be clearly stated in the annual report, as the names and functions of the person concerned must be clearly indicated in the annual report.

Paragraph 3. The Executive Board of the General Assembly or the corresponding approval body, which has approved the annual report, confirms at the annual report that the annual report was approved by the company's responsible management bodies and that it has been presented and approved by the General Assembly and so on in accordance with the requirements of the legislation and of the Staff Regulations.

Paragraph 4. If an accountant has issued a statement for the annual report, the declaration shall be contained in the reported annual report. It must be clearly indicated who has given the statement, and the declaration must be signed by the auditor. The CVR number of the Audit Company's CVR number must

Paragraph 5. The undertaking shall keep a copy of the annual report in readable writing, which is signed by the general assembly and any auditor, cf. paragraph 3 and 4, signed by all the members of the executive bodies responsible for reporting the annual report following the end of the annual accounts of Chapter 2 of the financial year, which shall end on the 31. However, in December 2015 or later, the composite drawing may be omitted if the undertaking satisfies the conditions laid down in section 9 of the annual accounting law.

Paragraph 6. Notwithstanding paragraph 1 3-5 shall not be requested that the signatures have been rendered in the digital reported annual report.

Paragraph 7. The report shall be included in the Office of the Agency for the fact that the annual report is signed by the conductor and a possible auditor as provided for in paragraph 1. 3 and 4, and that it is the final approved version of the annual report, which is reported to the Management Board, cf. Section 2 (2). 3.

Chapter 4

Reporting of a declaration of exception and so on instead of annual report

§ 29. Entities using the exceptions in section 4 to 6 or 144 of the annual accounting officer shall report a declaration of exception to the Danish Business Authority for each financial year in accordance with section 145 and 146 of the annual accounts law. The declaration of derogation must be provided by the documents shown in section 146 of the annual accounting officer.

Paragraph 2. The Exemption Statement of Annex must be reported through the Digital Self-Service Solution of the Commercial Management Solution for the notification of exception declarations which may be accessed through the home page report.

Paragraph 3. The Exemption Statement of Annex shall be received in the Danish Agency for the Administrative Board before the end of the deadline for the year 138 (5) of the annual accounts. Paragraph 1, or Section 143 (1). 1. The adoption time of the Management Board is crucial to whether the deadline has been complied with. The period shall be deemed to have been complied with if the declaration of declaration of Annex is received at the latest 24.00 on the day off.

Paragraph 4. In accordance with Annex I, a declaration of exception to the Danish Administrative Board shall not be received in the Danish Agency for the Administrative Board before the end of the time limit laid down in Article 13 Paragraph 1, or Section 143 (1). 1, find the section 150 to 152 and § 162 (4)). 1, no. 1, corresponding use.

Paragraph 5. Decomposition in the self-service solution, cf. paragraph In some cases, in some cases, they may lead to a free extension, cf. SECTION 26.

Paragraph 6. The Member of the Commission shall accept the declaration of the declaration of exemption by all members of the executive bodies responsible for compliance with the conditions for the application of the derogation, cf. Section 2 (2). 3.

Paragraph 7. The undertaking shall keep a copy of the declaration of exception, signed by all the members of the executive bodies responsible for compliance with the conditions for the application of the derogation. The signatures are not required to be reproduced in the digital reported declaration of exception.

Chapter 5

Report of the semiannual report for public limited liability companies

-$30. Federal stock companies must report half-yearly report to the Business Authority without any undue delay after the preparation of the half-year report. The half-year report shall be no later than received in the Management Board three months after the end of the half-year period. The Semi-annual report shall be reported in REGNSKAB SPECIAL to be accessed via the reporting activity of the home page, the relevant provisions relating to the digital reporting of the annual report shall apply mutatis muted to the corresponding application, cf. however, paragraph 1 2-5.

Paragraph 2. The yearly yearly report shall not be received or is not received in due time in due condition, cf. paragraph 1, the Corporate Authority may impose on the members of the management company ' s management daily or weekly fines, cf. Section 162 (2) of the annual accounting officer. 1, no. 1.

Paragraph 3. The document must be the "semiannual report" on the front page. The full name of the company, the CVR number and place of home address, and the period of the half-year report shall also be shown on the front page.

Paragraph 4. If a state certified auditor audited the half-year report or carried out a review of this, the declaration shall be contained in the reported half-year report. It must be clearly indicated who has given the statement, and the declaration must be signed by the auditor.

Paragraph 5. Notwithstanding paragraph 1 4 is not required for the rendering of signatures in the digital reported semi-annual report.

Paragraph 6. The report shall be included in the Office of the Acquisitions Management Board that the half-yearly report is approved by the company's responsible management bodies, cf. Section 2 (2). 3, and that the half-yearly report is signed by a possible auditor as provided for in paragraph 1. 4.

Paragraph 7. The company must keep a copy of the half-yearly report signed by all the members of the executive bodies responsible for the undertaking ' s annual report pursuant to Chapter 2 of the Annual Accounting Act, and the auditor, if any, the semi-annual report shall bear an auditor signed declaration. The names and functions of the person concerned shall be clearly stated in the half-year report.

Chapter 6

Reporting of the partial annual report for listed companies

§ 31. listed companies subject to accounting class D, which draws up the subannual report, cf. Section 1 of the publication of annual reports for listed companies covered by the annual accounts bill (Partial report notice) shall report the Part-Annual Report of the Danish Agency for the Agency.

Paragraph 2. Exwork a company subject to paragraph 1. 1, voluntarily, a partial annual report for a period which is different from 6 months and not exclusively intended for the business ' s own use, the corresponding partial report shall be reported to the Danish Business Authority, cf. section 12 of the Delannual report notice.

Paragraph 3. section 30 shall apply mutatis muth; to partial annual reports, which shall be transmitted to the Danish Business Authority in accordance with paragraph 1. 1 or 2, with the necessary adjustments.

Chapter 7

Appeal access, punishment and entry into force, etc.

Appeal access

§ 32. Decisions by the Business Management Board after this notice may be brought to the Agency for the Commercial Board within four weeks of the notification to the person concerned in accordance with the decision to be made. however, paragraph 1 2.

Paragraph 2. The request for a request for information and submission to the request for the extension of deadlines may not be brought to higher administrative authority in accordance with the provisions of the Administrative Board. Section 163 (4) of the annual accounting officer. 2.

Punishment

§ 33. If severe penalties are not carried out on the penal code, abuse of access to the digital reporting of the annual report shall be penalised, cf. $13, fine.

Paragraph 2. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

The entry into force, etc.

§ 34. The announcement shall enter into force on the 15th. September 2015, cf. however, paragraph 1 2.

Paragraph 2. § 28, paragraph 1. FOUR, THREE. pkt., enter into force on 1. January 2016.

Paragraph 3. Publication no. 1032 of 2. September 2015 on the reporting and publication of annual reports and so on in the Business Authority and communication in connection with this Directive are hereby repealed.

$35. The notice shall have effect on accounting documents reported on the 15th. September 2015 or later, cf. however, paragraph 1 2-4.

Paragraph 2. sections 19 and 20 have effect for the financial year beginning on 1. January 2016 or later. Until then, section 15 and 16 of the notice shall be published. 837 of 14. In August 2012 on the submission and publication of annual reports and so on in the Business Authority and communication in connection with this, use.

Paragraph 3. Until the first one. January 2016, it is optional to use the following digital self-service solutions, etc. :

1) The digital self-service solution for the application for exemption for reporting of the annual report of the REGNSKAB BASIS or REGNSKAB SPECIAL report, cf. Section 22 (2). 2, or section 23 (3). 2.

2) Report in the pdf file of an annual report which has been exempted for reporting in REGNSKAB BASIS or REGNSKAB SPECIAL, cf. Section 22 (2). 3, or section 23 (3). 2.

3) The digital self-service solution for the reporting of annual reports for foreign companies with branch in Denmark, cf. § 24.

4) The digital self-service solution for the notification of exception declarations, cf. § 29, paragraph. 2.

Paragraph 4. Until the first one. In January 2016, it is optional for establishments covered by section 18 to report the annual report with the relevant Annexes digitally.

Paragraph 5. Undertakings applying paragraph 1. In the transitional period, two or three of the transitional period shall submit the applications or notifications and documents on paper to the Commercial Agency, Langelinie Allé 17, 2100 København Ø.