KFI reporting is how a branch of a foreign bank in Denmark sends Finanstilsynet its own quarterly accounts: income statement, balance sheet, lending by sector and industry, and a half-yearly credit-quality split. Finanstilsynet titles the return “regnskabsoplysninger for filialer af udenlandske pengeinstitutter” (accounting information for branches of foreign banks), and its August 2026 deadline list…
KSERV reporting starts when a Danish bank sells a non-performing loan to a buyer that is not itself a credit institution. Sections 15 and 19 of the Danish act on credit servicers and credit purchasers (Act no. 1534 of 12 December 2023, in force since 30 December 2023) require the selling credit institution, and any…
Finanstilsynet’s KGFS return, “Boligudlån for kunder med høj gældsfaktor” (home loans to customers with a high debt-to-income factor), requires in-scope Danish banks, branches of foreign banks and mortgage banks to report quarterly new lending secured on owner-occupied homes and holiday homes. The return includes a total new-lending measure and separately identifies specified lending to customers…