Document background
The Annual Review Report is a mandatory document required under Danish law for companies registered in Denmark. It must be prepared in accordance with the Danish Financial Statements Act (Ã…rsregnskabsloven) and submitted to the Danish Business Authority. The requirements vary based on the company's size classification (A, B, C, or D), with larger companies subject to more extensive reporting obligations. The Annual Review Report includes financial statements, management commentary, auditor's statement, and various mandatory disclosures. It serves multiple purposes: fulfilling legal reporting requirements, providing transparency to stakeholders, supporting tax compliance, and facilitating business decision-making. The document must be prepared annually within five months of the fiscal year end for private companies and four months for listed companies.
