Skip to main content
Denmark
Search
Search Statutory Reporting (ONESOURCE) Support Help and Support.

This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 16 - May 2026 (template release)

Template release pack

This release focuses on the legislative content changes, XBRL, features and correction updates for the period ending June 2026. The template is available on platform 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.

Release notes

  • Period ended: June 2026
  • Update type: Major (Legislative, XBRL, Features, Corrections).
Overview
This Denmark Corporate Template Content Version 16 is a Major release that includes a taxonomy update and legislative updates for related parties disclosures, along with features and corrections.
Key legislative updates in this version are effective for annual periods beginning on or after July 2025. These updates include changes to the related parties notes which has been extended to ensure all relevant information has been included in the note.
This version 16 release has been made available on platforms 6.30.9574, 6.31.9627, 6.32.9713, 6.33.9810 and 6.34.9900.
Additionally, the Denmark Template Content Version 16.0 includes an XBRL release with various fixes and improvements. This relies on a new version of the taxonomy.
Legislative update information
Accounting Reference Number
Details
Related Party Disclosures
Related parties – notes to financial statements
The Related parties note has been improved so that it is compliant with Danish legislation. There are two options for the user to choose between, one with a table and one in text format. Below are the details of changes in the grid and the note in the report.
  • The write-down row has been end-dated and deactivated, marking it as no longer in use. In its place a new more detailed section has been added.
  • DC locations impacted:
    • [FY] Non-Import
      Notes
      Related parties
      Receivables and payables
    • [FY] Non-Import
      Notes
      Related parties
      Write downs on receivables from related parties
  • The table has been updated to include a new write-down section, and headers have been added to existing sections to clearly distinguish between transactions during the year and year-end balances.
  • New folders with example text have been added under the Related party transactions 2 folder.
  • The parent wording and group-related section are now set to display only when consolidation or the "display both" option is enabled in the entity tab.
  • Report locations impacted:
    • Consolidated financial statements and parent company financial statements
      Notes to the financial statements
      Related parties
      Related party transactions
      Related party transactions - Consolidated - Table
    • Consolidated financial statements and parent company financial statements
      Notes to the financial statements
      Related parties
      Related party transactions
      Related party transactions - Parent - Table
    • Consolidated financial statements and parent company financial statements
      Notes to the financial statements
      Related parties
      Related party transactions 2
      Monetary amounts of transactions
    • Consolidated financial statements and parent company financial statements
      Notes to the financial statements
      Related parties
      Related party transactions 2
      Balances with related parties
    • Consolidated financial statements and parent company financial statements
      Notes to the financial statements
      Related parties
      Related party transactions 2
      Write downs on receivables from related parties
    • Consolidated financial statements and parent company financial statements
      Notes to the financial statements
      Related parties
      Related party transactions 2
      Terms related to balances
Corrections
Item ID
Title
Details and Limitations
5185735
Web - reporting variable in settings does not work properly for parent settings
The conditions for rows IncomeStatement, StatementCompIncome, NotesToFinStatement, FinancialStatements, StatementCashFlows, BalanceSheet, and StatementPLandOtherCompIncome have been updated.
When both "consolidated" and "Display both" options are selected in the Entity tab, the "consolidated" wording will be shown.
DC locations impacted:
  • [FY] Report | Settings
    Text
    Variables
    Report | Statements
The expressions for Time Period have been removed and replaced with the term "year."
DC locations impacted:
  • [FY] Report | Settings
    Text
    Variables
    Date | Period
5004574
Financial highlights - non-current liabilities
The expression for E1 prior period 2 has been corrected so that it is pulling the amount from the correct period.
DC locations impacted:
  • [FY] Non-Import
    Financial Statements
    Financial highlights
    Financial highlights
    Balance sheet
    Non-current liabilities
5004522
Grid expression - Profit by Nature/Function
A number of changes to grids and tables have been made to include by-nature categories. The by-nature categories have been added to the following rows in Financial highlights as applicable.
DC locations impacted:
  • Financial highlights
    Financial highlights
    Profit/Loss
    • Gross margin
    • Profit from Operating Activities
    • Profit/Loss for the Year from Continuing Operations
    • Profit/Loss for the Year
To make it easier to assign categories in the Account assignment to the by-nature categories, a filter has been added to the "Expenses per Nature" category within the Operating Profit/Loss section of the main structure.
The reconciliation for the first sections of the Staff costs and incentive plans and Amortisation, depreciation and impairment losses tables has been updated to include PL.N.SC and PL.N.ADI.
Report locations impacted:
  • Consolidated financial statements and parent company financial statements
    Notes to the financial statements
    Staff costs and incentive plans
    Staff costs and incentive plans – Table
  • Consolidated financial statements and parent company financial statements
    Notes to the financial statements
    Amortisation, depreciation and impairment losses
    Amortisation, depreciation and impairment losses – Table
The PL.NE category has been added to the Profit/(Loss) before net financials calculation.
Report locations impacted:
  • Consolidated financial statements and parent company financial statements
    Cash flow statement
    Cash flow statement
5038763
Style TO | NS | Totals Narrative is referenced in the XML but was replaced with TO_NS_Totals Narrative as part of the iXBRL change
A script was executed to remove and replace incorrect styles within the report as these styles prevent the report from being filed.
Report locations impacted:
  • Annual report
5108432
Intangible extra 1 category is not flowing through to the Balance sheet
The incorrect "Intangible Extra 1" category code was removed and replaced with the correct category code to ensure amounts are flowing through to the table.
Report locations impacted:
  • Consolidated financial statements and parent company financial statements
    Statement of financial position
4655609
Update incorrect table header from 'Balance Sheet' to 'P&L from Discontinued Operations'
The headers in the table have been corrected so that they are using the Income statement headers instead of the balance sheet headers. During this update the incomplete tag for other external expenses in the table was set to ignore as it was not linked to any specific tag.
Report locations impacted:
  • Consolidated financial statements and parent company financial statements
    Notes to the financial statements
    Profit/loss from discontinued operations
    Profit/loss from discontinued operations - Table
4823611
Missing Row ref column
The false condition on the row reference has been removed, making it visible in the grid.
DC locations impacted:
  • [FY] Non-Import
    Financial Statements
    Statement of cash flows
    Operating activities
    Cash flows from other operating activities
Features
Item ID
Title
Details and Limitations
4823648
Remove irrelevant totals from grids
The total row has been removed from the below grids as it would not make sense to add up the numbers.
DC locations impacted:
  • [FY] Non-Import
    Notes
    Segment information
    Segment information
  • [FY] Non-Import
    Notes
    Segment information
    Geographical
  • [FY] Non-Import
    Notes
    Investments in group enterprises
    Group enterprise details
  • [FY] Non-Import
    Notes
    Investments in associates
    Associates details
  • [FY] Non-Import
    Notes
    Investments in participating interests
    Associates details
  • [FY] Non-Import
    Notes
    Investments in participating interests
    Participating interest
  • [FY] Non-Import
    Notes
    Capital investments
    Capital investments interest
  • [FY] Non-Import
    Notes
    Financial assets
    Capital investments interest
    Non-observables inputs in determining fair value
  • [FY] Non-Import
    Notes
    Other securities and investments
    Capital investments interest
    Non-observables inputs in determining fair value
In addition, the label of the table in the Participating Details grid has been renamed from Associate Detail to Participating Interests Details.
DC locations impacted:
  • [FY] Non-Import
    Notes
    Investments in participating interests
    Participating interest
4655237
Automation of Cash Flow Statement
Expressions have been added to the investing activities tab in the Cash flow grid.
  • An expression has been added for the "Acquisition of intangible assets" row, sourcing data from the Additions rows in the Intangible Assets grid.
  • Expressions have been added for the "Acquisition of property, plant and equipment" row, sourcing data from the Additions rows in the property, plant and equipment grid.
  • Expressions have been added for the "Disposal of property, plant and equipment" row, sourcing data from the Disposals rows in the property, plant and equipment grid.
  • An expression has been added for the "Acquisition of subsidiaries and activities" row, which sources data from the Additions rows in the Investments in Group Enterprises grid.
  • An expression has been added for the "Acquisition of associates" row, sourcing data from the Additions rows in the Investments in Associates grid.
  • An expression has been added for the "Acquisition of participating interest" row, which aggregates data from the Additions rows in the Investments in Participating Interests grid.
  • An expression has been added for the "Acquisition of securities" row, which aggregates data from the Additions rows in the Capital Investments and Financial Assets grids (both tabs), as well as Other Securities and Investments.
  • An expression has been added for the "Disposal of securities" row, which aggregates data from the Disposals rows in the Financial Assets grid (first tab) and the Other Securities and Investments section.
  • The controls in the tab have been resized to eliminate the need for scrolling to view all rows, and the additional section has been reduced in size.
DC locations impacted:
  • [FY] Non-Import
    Financial Statements
    Statement of cash flows
    Investing activities
Extra Column 1 and Extra Column 2 have been included in the total column calculation within the below grids to ensure that the totals for each row matched between the grids and cash flow calculations.
DC locations impacted:
  • [FY] Non-Import
    Notes
    Intangible assets
    Intangible assets
  • [FY] Non-Import
    Notes
    Intangible assets
    Amortisation and impairment losses
  • [FY] Non-Import
    Notes
    Property, plant and equipment
    All sections apart from depreciation
Column 5 has been added to the column total calculation as that was missing.
DC locations impacted:
  • [FY] Non-Import
    Notes
    Financial assets
    Financial assets
    Financial assets & Value adjustments sections
4655577
Reconciliation is not looking at if Assets match Equity and Liabilities
A second reconciliation has been added to verify whether total assets match the sum of total equity and total liabilities. The narrative for the reconciliation calculation row has been updated to read: "Balance sheet is out of balance compared to the categories."
Report locations impacted:
  • Consolidated financial statements and parent company financial statements
    Statement of financial position
5046324
"Portions relating to investments in items of property" tagging for Key figures BS table
The columns have been untagged and instead individual cells have been tagged, which allowed the row related to investments in property, plant, and equipment to be tagged.
Report locations impacted:
  • Management's review
    Financial highlights
    Key figures - Consolidated
    Key figures BS
  • Management's review
    Financial highlights
    Key figures - Parent
    Key figures BS
5006151
Company information to include website and telephone number
A new column has been added to allow entry of the website.
DC locations impacted:
  • Entity
    Addresses | Service Providers
    Addresses
The company telephone number and the company website have been linked directly from the Addresses grid. The telephone number and website have been tagged.
Report locations impacted:
  • Company information
    Entity
Content changes
There are no content changes for this release.
XBRL changes
Note:
 If you are not hosted by Thomson Reuters, please contact the Support desk to obtain the new taxonomy package or in case any assistance is required to map the new taxonomy.
To download the XBRL taxonomy, visit the official government website Erhvervsstyrelsen, where you will find the latest versions available for download. The following taxonomy references can be loaded into the application via Manage XBRL Taxonomies on the OneSource Accounts Production Platform.
XBRL changes
Note:
 If you are not hosted by Thomson Reuters, please contact the Support desk to obtain the new taxonomy package or in case any assistance is required to map the new taxonomy.
Item ID
Title
Details and Limitations
4710585
Taxonomy 2025 update
XBRL Taxonomy Update
The taxonomy reference has been updated to align with the 2025 taxonomy version.
Report locations impacted:
  • Annual Report
Removal of Table Tagging – Gender Composition Tables
The affected tables have been untagged following the removal of their XBRL tags.
Report locations impacted:
  • Management's review
    Financial highlights
    Financial ratios – Consolidated
    • Gender composition at other management levels
      Target year
    • Gender composition at other management levels
  • Management's review
    Financial highlights
    Financial ratios – Parent
    • Gender composition at other management levels
      Target year
    • Gender composition at other management levels
Audit Opinion Tagging – Support for No Auditor Assistance
Mandatory tagging checks for audit opinion and basis of opinion have been updated to support cases where no auditor assistance is used.
Report locations impacted:
  • Annual Report
Updated Predefined Lists for Audit Information
The predefined lists have been expanded to reduce filing errors. They now include a comprehensive set of auditor's report types and related statements, provided in both Danish and English.
The options cover:
  • Assurance and non-assurance reports
  • Audit and audit assistance scenarios
DC locations impacted:
  • Entity
    XBRL submission information
    Type of auditor's assistance
  • Entity
    XBRL submission information
    Type of opinion on audited financial statements
  • Entity
    XBRL submission information
    Basis of opinion
New Field: Place of Audit
A new field for Place of audit has been added.
DC locations impacted:
  • Entity
    General details
Report locations impacted:
  • Independent auditor's report
    Paragraph
  • Independent auditor's report
    Paragraph (date only)
  • Extended review
    Paragraph
  • Extended review
    Paragraph (date only)
Known issues
There are no known issues identified for this release.
Additional information
Item ID
Details and Limitations
1
While we have done extensive testing and reviews for e-filing, there is currently limited access and availability to the authority testing services. As such there may be some scenarios, especially where content has been adapted and customised, where validation issues may be encountered. If you encounter any unexpected filing issues, please contact the Support desk so we can review and assist with any issues.
2
If you are not hosted by Thomson Reuters, please contact the Support desk to obtain the new taxonomy package or in case any assistance is required to map the new taxonomy.
Impact on existing clients
Item ID
Details and Limitations
1
Users will need to import the new taxonomy for the report to run.
Deviations from standard configuration
There are no deviations identified for this release.
Appendix
There are no appendix items for this release.

Related Content