There is no list showing businesses subject to the reporting requirement. The Act applies to businesses in accounting classes C and D. The Danish Financial Statements Act is based on four accounting classes – A, B, C and D – such that businesses are subject to different reporting requirements depending on the class to which they belong.
Some class C businesses will be exempt from the reporting requirement because they are subsidiaries to a parent company that reports the information for the entire group. Businesses themselves are responsible for ascertaining to which accounting class they belong.
The accounts department at a business will usually have information about a business’ accounting class.