mirror of
https://github.com/bringout/oca-ocb-l10n_europe.git
synced 2026-04-26 17:42:02 +02:00
96 KiB
96 KiB
| 1 | id | name | code | account_type | tag_ids | reconcile | non_trade | name@da_DK | active |
|---|---|---|---|---|---|---|---|---|---|
| 2 | dk_coa_1010 | Sale of goods and services | 1010 | income | l10n_dk.account_tag_1010 | False | Salg af varer og ydelser | True | |
| 3 | dk_coa_1050 | Sales of goods abroad, EU | 1050 | income | l10n_dk.account_tag_1050 | False | Salg af varer udland, EU | True | |
| 4 | dk_coa_1100 | Sales of goods abroad, non-EU | 1100 | income | l10n_dk.account_tag_1100 | False | Salg af varer udland, ikke-EU | True | |
| 5 | dk_coa_1150 | Sales of services abroad, EU | 1150 | income | l10n_dk.account_tag_1150 | False | Salg af ydelser udland, EU | True | |
| 6 | dk_coa_1200 | Sales of services abroad, non-EU | 1200 | income | l10n_dk.account_tag_1200 | False | Salg af ydelser udland, ikke-EU | True | |
| 7 | dk_coa_1210 | Sales discounts | 1210 | income | l10n_dk.account_tag_1210 | False | Salgsrabatter | True | |
| 8 | dk_coa_1250 | Sales freight | 1250 | income | l10n_dk.account_tag_1250 | False | Salgsfragt | True | |
| 9 | dk_coa_1300 | Adjustment for work in progress | 1300 | income | l10n_dk.account_tag_1300 | False | Regulering igangværende arbejder | True | |
| 10 | dk_coa_1350 | Value adjustments on investment property | 1350 | income | l10n_dk.account_tag_1350 | False | Værdireguleringer af investeringsejendomme | True | |
| 11 | dk_coa_1410 | Inventory adjustment on stocks of finished goods and work in progress | 1410 | income | l10n_dk.account_tag_1410 | False | Varelagerregulering på lagre af færdigvarer og varer under fremstilling | True | |
| 12 | dk_coa_1430 | Write-down of stocks of finished goods and work in progress | 1430 | income | l10n_dk.account_tag_1430 | False | Nedskrivning på lagre af færdigvarer og varer under fremstilling | True | |
| 13 | dk_coa_1450 | Share of write-down on inventories of finished goods and goods in progress (not tax deductible) | 1450 | income | l10n_dk.account_tag_1450 | False | Andel af nedskrivning på lagre af færdigvarer og varer under fremstilling (ej fradragsberettiget skattemæssigt) | True | |
| 14 | dk_coa_1460 | Other changes in stocks of finished goods and work in progress | 1460 | income | l10n_dk.account_tag_1460 | False | Øvrige ændringer på lagre af færdigvarer og varer under fremstilling | True | |
| 15 | dk_coa_1496 | Work performed at own expense and recorded under assets | 1496 | income | l10n_dk.account_tag_1496 | False | Arbejde udført for egen regning og opført under aktiver | True | |
| 16 | dk_coa_1510 | Gain on sale of intangible fixed assets | 1510 | income | l10n_dk.account_tag_1510 | False | Gevinst ved salg af immaterielle anlægsaktiver | True | |
| 17 | dk_coa_1530 | Gain on sale of tangible fixed assets | 1530 | income | l10n_dk.account_tag_1530 | False | Gevinst ved salg af materielle anlægsaktiver | True | |
| 18 | dk_coa_1540 | Gain on sale of financial fixed assets | 1540 | income | l10n_dk.account_tag_1540 | False | Gevinst ved salg af finansielle anlægsaktiver | False | |
| 19 | dk_coa_1545 | Public subsidies | 1545 | income | l10n_dk.account_tag_1545 | False | Offentlige tilskud | True | |
| 20 | dk_coa_1550 | Other operating income | 1550 | income | l10n_dk.account_tag_1550 | False | Øvrige andre driftsindtægter | True | |
| 21 | dk_coa_1610 | Purchase of goods | 1610 | expense_direct_cost | l10n_dk.account_tag_1610 | False | Varekøb | True | |
| 22 | dk_coa_1630 | Purchases of goods abroad, EU | 1630 | expense_direct_cost | l10n_dk.account_tag_1630 | False | Varekøb udland, EU | True | |
| 23 | dk_coa_1650 | Purchases of goods from abroad, non-EU | 1650 | expense_direct_cost | l10n_dk.account_tag_1650 | False | Varekøb udland, ikke-EU | True | |
| 24 | dk_coa_1660 | Benefit purchases | 1660 | expense_direct_cost | l10n_dk.account_tag_1660 | False | Ydelseskøb | True | |
| 25 | dk_coa_1710 | Benefit purchases abroad, EU | 1710 | expense_direct_cost | l10n_dk.account_tag_1710 | False | Ydelseskøb udland, EU | True | |
| 26 | dk_coa_1740 | Benefit purchases, abroad, non-EU | 1740 | expense_direct_cost | l10n_dk.account_tag_1740 | False | Ydelseskøb, udland, ikke-EU | True | |
| 27 | dk_coa_1745 | Subcontractors (goods/services delivered to customers) | 1745 | expense_direct_cost | l10n_dk.account_tag_1745 | False | Underleverandører (varer/ydelser leveret til kunder) | True | |
| 28 | dk_coa_1760 | Shipping costs | 1760 | expense_direct_cost | l10n_dk.account_tag_1760 | False | Fragtomkostninger | True | |
| 29 | dk_coa_1770 | Inventory adjustment on stocks of raw materials and consumables | 1770 | expense_direct_cost | l10n_dk.account_tag_1770 | False | Varelagerregulering på lagre af råvarer og hjælpematerialer | True | |
| 30 | dk_coa_1800 | Write-down of inventories | 1800 | expense_direct_cost | l10n_dk.account_tag_1800 | False | Nedskrivning på varelager | True | |
| 31 | dk_coa_1801 | Other production costs | 1801 | expense_direct_cost | l10n_dk.account_tag_1801 | False | Øvrige produktionsomkostninger | True | |
| 32 | dk_coa_1805 | Share of write-down on inventory (not tax deductible) | 1805 | expense_direct_cost | l10n_dk.account_tag_1805 | False | Andel af nedskrivning på varelager (ej fradragsberettiget skattemæssigt) | True | |
| 33 | dk_coa_1807 | Value of own consumption of goods (class A only) | 1807 | expense_direct_cost | l10n_dk.account_tag_1807 | False | Værdi af eget vareforbrug (kun klasse A) | True | |
| 34 | dk_coa_1830 | Freight costs | 1830 | expense | l10n_dk.account_tag_1830 | False | Fragtomkostninger | False | |
| 35 | dk_coa_1850 | Advertising and publicity | 1850 | expense | l10n_dk.account_tag_1850 | False | Annoncering og reklame | True | |
| 36 | dk_coa_1870 | Exhibitions and decoration | 1870 | expense | l10n_dk.account_tag_1870 | False | Udstillinger og dekoration | True | |
| 37 | dk_coa_1890 | Catering services | 1890 | expense | l10n_dk.account_tag_1890 | False | Restaurationsbesøg | False | |
| 38 | dk_coa_1910 | Representation expenses, tax deduction limited | 1910 | expense | l10n_dk.account_tag_1910 | False | Repræsentationsomkostninger, skattemæssigt begrænset fradrag | True | |
| 39 | dk_coa_1930 | Representation expenses, fully deductible for tax purposes | 1930 | expense | l10n_dk.account_tag_1930 | False | Repræsentationsomkostninger, fuld fradragsret skattemæssigt | True | |
| 40 | dk_coa_1950 | Other selling expenses | 1950 | expense | l10n_dk.account_tag_1950 | False | Andre salgsomkostninger | True | |
| 41 | dk_coa_1970 | Newspapers and magazines | 1970 | expense | l10n_dk.account_tag_1970 | False | Aviser og blade | False | |
| 42 | dk_coa_1990 | Gifts and flowers | 1990 | expense | l10n_dk.account_tag_1990 | False | Gaver og blomster | True | |
| 43 | dk_coa_2000 | Travel expenses (selling expenses) | 2000 | expense | l10n_dk.account_tag_2000 | False | Rejseomkostninger (salgsomkostning) | True | |
| 44 | dk_coa_2030 | Rent | 2030 | expense | l10n_dk.account_tag_2030 | False | Husleje | True | |
| 45 | dk_coa_2050 | Electricity | 2050 | expense | l10n_dk.account_tag_2050 | False | El | True | |
| 46 | dk_coa_2060 | Electricity tax | 2060 | expense | l10n_dk.account_tag_2060 | False | Elafgift | True | |
| 47 | dk_coa_2070 | Water | 2070 | expense | l10n_dk.account_tag_2070 | False | Vand | True | |
| 48 | dk_coa_2080 | Heating | 2080 | expense | l10n_dk.account_tag_2080 | False | Varme | True | |
| 49 | dk_coa_2085 | Private share of electricity, water, and heating (class A only) | 2085 | expense | l10n_dk.account_tag_2085 | False | Privat andel el, vand og varme (kun klasse A) | True | |
| 50 | dk_coa_2090 | Water tax | 2090 | expense | l10n_dk.account_tag_2090 | False | Vandafgift | True | |
| 51 | dk_coa_2100 | Oil and LPG tax | 2100 | expense | l10n_dk.account_tag_2100 | False | Olie- og flaskegasafgift | True | |
| 52 | dk_coa_2110 | Coal tax | 2110 | expense | l10n_dk.account_tag_2110 | False | Kulafgift | True | |
| 53 | dk_coa_2120 | Natural and town gas tax | 2120 | expense | l10n_dk.account_tag_2120 | False | Naturgas- og bygasafgift | True | |
| 54 | dk_coa_2130 | CO2 tax | 2130 | expense | l10n_dk.account_tag_2130 | False | Co2-afgift | True | |
| 55 | dk_coa_2140 | Other taxes | 2140 | expense | l10n_dk.account_tag_2140 | False | Øvrige afgifter | True | |
| 56 | dk_coa_2150 | Cleaning and sanitation (waste management) | 2150 | expense | l10n_dk.account_tag_2150 | False | Rengøring og renovation (affaldshåndtering) | True | |
| 57 | dk_coa_2160 | Repair and maintenance | 2160 | expense | l10n_dk.account_tag_2160 | False | Reparation og vedligeholdelse | True | |
| 58 | dk_coa_2170 | Repair and maintenance | 2170 | expense | l10n_dk.account_tag_2170 | False | Reparation og vedligeholdelse, ejendom skattemæssigt afskrivningsberettiget, bygning 1 | True | |
| 59 | dk_coa_2180 | Insurance for premises and buildings | 2180 | expense | l10n_dk.account_tag_2180 | False | Forsikringer til lokaler og bygninger | True | |
| 60 | dk_coa_2190 | Property taxes | 2190 | expense | l10n_dk.account_tag_2190 | False | Ejendomsskatter | True | |
| 61 | dk_coa_2200 | Other premises costs | 2200 | expense | l10n_dk.account_tag_2200 | False | Andre lokaleomkostninger | True | |
| 62 | dk_coa_2230 | Small acquisitions below the tax threshold for small assets | 2230 | expense | l10n_dk.account_tag_2230 | False | Småanskaffelser under skattemæssig grænse for småaktiver | True | |
| 63 | dk_coa_2240 | Small acquisitions above the tax threshold for small assets | 2240 | expense | l10n_dk.account_tag_2240 | False | Småanskaffelser over skattemæssig grænse for småaktiver | True | |
| 64 | dk_coa_2250 | Subcontractors | 2250 | expense | l10n_dk.account_tag_2250 | False | Underleverandører | False | |
| 65 | dk_coa_2255 | Subcontractors | 2255 | expense | l10n_dk.account_tag_2255 | False | Underleverandører | True | |
| 66 | dk_coa_2260 | Development costs | 2260 | expense | l10n_dk.account_tag_2260 | False | Udviklingsomkostninger | True | |
| 67 | dk_coa_2265 | Share of research costs (eligible for increased tax deduction) | 2265 | expense | l10n_dk.account_tag_2265 | False | Andel af forskningsomkostninger (berettiget til forhøjet skattemæssigt fradrag) | True | |
| 68 | dk_coa_2266 | Share of research costs (eligible for increased tax deduction) | 2266 | expense | l10n_dk.account_tag_2266 | False | Andel af udviklingsomkostninger (berettiget til forhøjet skattemæssigt fradrag) | True | |
| 69 | dk_coa_2270 | Other production costs | 2270 | expense | l10n_dk.account_tag_2270 | False | Øvrige produktionsomkostninger | False | |
| 70 | dk_coa_2280 | Losses on receivables from sales and services | 2280 | expense | l10n_dk.account_tag_2280 | False | Tab på tilgodehavender fra salg og tjenesteydelser | True | |
| 71 | dk_coa_2290 | Adjustment of impairment loss on trade receivables | 2290 | expense | l10n_dk.account_tag_2290 | False | Regulering af nedskrivning på tilgodehavender fra salg og tjenesteydelser | True | |
| 72 | dk_coa_2300 | Adjustment of receivables from group enterprises and associates | 2300 | expense | l10n_dk.account_tag_2300 | False | Regulering af tilgodehavender fra tilknyttede virksomheder og associerede virksomheder | False | |
| 73 | dk_coa_2310 | IT equipment (hardware, software, including licenses and subscriptions) | 2310 | expense | l10n_dk.account_tag_2310 | False | It-udstyr (hardware, software inkl. licenser og abonnementer) | True | |
| 74 | dk_coa_2330 | Tax-free travel and transportation allowances | 2330 | expense | l10n_dk.account_tag_2330 | False | Skattefri rejse- og befordringsgodtgørelse | False | |
| 75 | dk_coa_2350 | Canteen costs | 2350 | expense | l10n_dk.account_tag_2350 | False | Kantineomkostninger | True | |
| 76 | dk_coa_2370 | Membership fees | 2370 | expense | l10n_dk.account_tag_2370 | False | Kontingenter | True | |
| 77 | dk_coa_2375 | Newspapers and magazines | 2375 | expense | l10n_dk.account_tag_2375 | False | Aviser og blade | True | |
| 78 | dk_coa_2380 | Professional literature | 2380 | expense | l10n_dk.account_tag_2380 | False | Faglitteratur | True | |
| 79 | dk_coa_2390 | Postage and charges | 2390 | expense | l10n_dk.account_tag_2390 | False | Porto og gebyrer | True | |
| 80 | dk_coa_2410 | Telephone and internet etc. (business only) | 2410 | expense | l10n_dk.account_tag_2410 | False | Telefon og internet mv. (kun virksomhed) | True | |
| 81 | dk_coa_2420 | Telephone and internet etc. (partly private) | 2420 | expense | l10n_dk.account_tag_2420 | False | Telefon og internet mv. (delvist privat) | False | |
| 82 | dk_coa_2430 | Private share / free telephone (class A only) | 2430 | expense | l10n_dk.account_tag_2430 | False | Privat andel / fri-telefon (kun klasse A) | False | |
| 83 | dk_coa_2450 | Office supplies | 2450 | expense | l10n_dk.account_tag_2450 | False | Kontorartikler | True | |
| 84 | dk_coa_2460 | Rent and operating lease payments (excluding rent) | 2460 | expense | l10n_dk.account_tag_2460 | False | Leje og operationelle leasingydelser (ekskl. husleje) | True | |
| 85 | dk_coa_2470 | Travel expenses (administrative costs) | 2470 | expense | l10n_dk.account_tag_2470 | False | Rejseomkostninger (administrationsomkostning) | True | |
| 86 | dk_coa_2480 | Temporary employment agency services | 2480 | expense | l10n_dk.account_tag_2480 | False | Vikarassistance | True | |
| 87 | dk_coa_2510 | Consultancy services | 2510 | expense | l10n_dk.account_tag_2510 | False | Konsulentydelser | True | |
| 88 | dk_coa_2520 | Training costs | 2520 | expense | l10n_dk.account_tag_2520 | False | Kursusudgifter | False | |
| 89 | dk_coa_2530 | Leasing costs, passenger cars | 2530 | expense | l10n_dk.account_tag_2530 | False | Leasingomkostninger, personbiler | True | |
| 90 | dk_coa_2540 | Operating costs, passenger cars | 2540 | expense | l10n_dk.account_tag_2540 | False | Driftsomkostninger, personbiler | True | |
| 91 | dk_coa_2548 | Leasing costs, mixed-use passenger car (class A only) | 2548 | expense | l10n_dk.account_tag_2548 | False | Leasingomkostninger, blandet benyttet personbil (kun klasse A) | True | |
| 92 | dk_coa_2550 | Private share of car expenses (class A only) | 2550 | expense | l10n_dk.account_tag_2550 | False | Privat andel af biludgifter (kun klasse A) | True | |
| 93 | dk_coa_2560 | Operating costs, vans | 2560 | expense | l10n_dk.account_tag_2560 | False | Driftsomkostninger, varebiler | True | |
| 94 | dk_coa_2567 | Leasing costs, mixed-use commercial vehicle (class A only) | 2567 | expense | l10n_dk.account_tag_2567 | False | Leasingomkostninger, blandet benyttet varebil (kun klasse A) | True | |
| 95 | dk_coa_2569 | Leasing costs, commercial vehicles | 2569 | expense | l10n_dk.account_tag_2569 | False | Leasingomkostninger, varebiler | True | |
| 96 | dk_coa_2580 | Private share of mixed-use commercial vehicle (class A only) | 2580 | expense | l10n_dk.account_tag_2580 | False | Privat andel af blandet benyttet varebil (kun klasse A) | True | |
| 97 | dk_coa_2620 | Parking costs | 2620 | expense | l10n_dk.account_tag_2620 | False | Parkeringsudgifter | True | |
| 98 | dk_coa_2630 | Car expenses according to government tariffs | 2630 | expense | l10n_dk.account_tag_2630 | False | Biludgifter efter statens takster | False | |
| 99 | dk_coa_2640 | Free car | 2640 | expense | l10n_dk.account_tag_2640 | False | Fri bil | False | |
| 100 | dk_coa_2650 | Other insurance policies | 2650 | expense | l10n_dk.account_tag_2650 | False | Øvrige forsikringer | True | |
| 101 | dk_coa_2660 | Government fees and fines (not tax deductible) | 2660 | expense | l10n_dk.account_tag_2660 | False | Offentlige gebyrer og bøder (ej fradragsberettiget skattemæssigt) | True | |
| 102 | dk_coa_2670 | Audit and accounting assistance | 2670 | expense | l10n_dk.account_tag_2670 | False | Revision og regnskabsmæssig assistance | True | |
| 103 | dk_coa_2680 | Legal assistance | 2680 | expense | l10n_dk.account_tag_2680 | False | Advokatmæssig assistance | True | |
| 104 | dk_coa_2690 | Other consultancy fees | 2690 | expense | l10n_dk.account_tag_2690 | False | Øvrige rådgivningshonorarer | True | |
| 105 | dk_coa_2700 | Advisory fees not deductible for tax purposes | 2700 | expense | l10n_dk.account_tag_2700 | False | Ej skattemæssigt fradragsberettigede rådgivningshonorarer | True | |
| 106 | dk_coa_2710 | Administration/management fee | 2710 | expense | l10n_dk.account_tag_2710 | False | Administrationsvederlag/management fee | True | |
| 107 | dk_coa_2720 | Rounding of pennies/cash differences | 2720 | expense | l10n_dk.account_tag_2720 | False | Øreafrunding/kassedifferencer | True | |
| 108 | dk_coa_2810 | Other external costs | 2810 | expense | l10n_dk.account_tag_2810 | False | Andre eksterne omkostninger | True | |
| 109 | dk_coa_2845 | AM Contributory A-Income | 2845 | expense | l10n_dk.account_tag_2845 | False | AM Bidragspligtig A-Indkomst | True | |
| 110 | dk_coa_2846 | AM Contribution-free A-Income | 2846 | expense | l10n_dk.account_tag_2846 | False | AM Bidragsfri A-Indkomst | True | |
| 111 | dk_coa_2847 | B fee | 2847 | expense | l10n_dk.account_tag_2847 | False | B-honorar | True | |
| 112 | dk_coa_2850 | Salaries and wages | 2850 | expense | l10n_dk.account_tag_2850 | False | Lønninger | False | |
| 113 | dk_coa_2860 | Vacation pay and SH supplement | 2860 | expense | l10n_dk.account_tag_2860 | False | Feriepenge og SH-tillæg | True | |
| 114 | dk_coa_2865 | Holiday allowance | 2865 | expense | l10n_dk.account_tag_2865 | False | Ferietillæg | True | |
| 115 | dk_coa_2866 | Holiday pay obligation, adjustment | 2866 | expense | l10n_dk.account_tag_2866 | False | Feriepengeforpligtelse, regulering | True | |
| 116 | dk_coa_2870 | Anniversary bonuses and severance pay | 2870 | expense | l10n_dk.account_tag_2870 | False | Jubilæumsgratiale og fratrædelsesgodtgørelse | True | |
| 117 | dk_coa_2880 | Directors' fees | 2880 | expense | l10n_dk.account_tag_2880 | False | Bestyrelseshonorar | True | |
| 118 | dk_coa_2885 | Salary reimbursements | 2885 | expense | l10n_dk.account_tag_2885 | False | Lønrefusioner | True | |
| 119 | dk_coa_2887 | Employee benefits | 2887 | expense | l10n_dk.account_tag_2887 | False | Personalegoder | True | |
| 120 | dk_coa_2888 | Free car | 2888 | expense | l10n_dk.account_tag_2888 | False | Fri bil | True | |
| 121 | dk_coa_2895 | Tax-free travel and transportation allowance | 2895 | expense | l10n_dk.account_tag_2895 | False | Skattefri rejse- og befordringsgodtgørelse | True | |
| 122 | dk_coa_2896 | Course expenses | 2896 | expense | l10n_dk.account_tag_2896 | False | Kursusudgifter | True | |
| 123 | dk_coa_2897 | ATP, employee | 2897 | expense | l10n_dk.account_tag_2897 | False | ATP, medarbejder | True | |
| 124 | dk_coa_2898 | ATP, employer | 2898 | expense | l10n_dk.account_tag_2898 | False | ATP, arbejdsgiver | True | |
| 125 | dk_coa_2910 | Pensions, employer | 2910 | expense | l10n_dk.account_tag_2910 | False | Pensioner, arbejdsgiver | False | |
| 126 | dk_coa_2920 | Remuneration in lieu of pension promises | 2920 | expense | l10n_dk.account_tag_2920 | False | Vederlag til afløsning af pensionstilsagn | True | |
| 127 | dk_coa_2925 | Other pension costs | 2925 | expense | l10n_dk.account_tag_2925 | False | Øvrige pensionsomkostninger | True | |
| 128 | dk_coa_2930 | Other social security costs | 2930 | expense | l10n_dk.account_tag_2930 | False | Øvrige omkostninger til social sikring | True | |
| 129 | dk_coa_2940 | AER/ AUB | 2940 | expense | l10n_dk.account_tag_2940 | False | AER/ AUB | False | |
| 130 | dk_coa_2946 | Payroll tax | 2946 | expense | l10n_dk.account_tag_2946 | False | Lønsumsafgift | True | |
| 131 | dk_coa_2947 | Workers' compensation insurance | 2947 | expense | l10n_dk.account_tag_2947 | False | Arbejdsskadeforsikringer | True | |
| 132 | dk_coa_2950 | ATP | 2950 | expense | l10n_dk.account_tag_2950 | False | ATP | False | |
| 133 | dk_coa_2960 | Other personnel costs | 2960 | expense | l10n_dk.account_tag_2960 | False | Andre personaleomkostninger | False | |
| 134 | dk_coa_2965 | Employee benefits | 2965 | expense | l10n_dk.account_tag_2965 | False | Personalegoder | False | |
| 135 | dk_coa_2968 | Salary reimbursements | 2968 | expense | l10n_dk.account_tag_2968 | False | Lønrefusioner | False | |
| 136 | dk_coa_2970 | Tax-free allowances paid in the form of mileage and subsistence allowances | 2970 | expense | l10n_dk.account_tag_2970 | False | Udbetalte skattefrie godtgørelser i form af kørepenge og diæter | False | |
| 137 | dk_coa_2980 | Payroll tax | 2980 | expense | l10n_dk.account_tag_2980 | False | Lønsumsafgift | False | |
| 138 | dk_coa_3000 | Amortization and impairment of acquired intangible assets | 3000 | expense_depreciation | l10n_dk.account_tag_3000 | False | Af- og nedskrivninger af erhvervede immaterielle anlægsaktiver | True | |
| 139 | dk_coa_3010 | Amortization and impairment of goodwill | 3010 | expense_depreciation | l10n_dk.account_tag_3010 | False | Af- og nedskrivninger af goodwill | True | |
| 140 | dk_coa_3020 | Depreciation and amortization of land and buildings | 3020 | expense_depreciation | l10n_dk.account_tag_3020 | False | Af- og nedskrivninger af grunde og bygninger | True | |
| 141 | dk_coa_3030 | Depreciation and write-offs of plant and machinery | 3030 | expense_depreciation | l10n_dk.account_tag_3030 | False | Af- og nedskrivninger af produktionsanlæg og maskiner | True | |
| 142 | dk_coa_3040 | Depreciation and write-offs of leasehold improvements | 3040 | expense_depreciation | l10n_dk.account_tag_3040 | False | Af- og nedskrivninger af indretning af lejede lokaler | True | |
| 143 | dk_coa_3050 | Depreciation and write-offs of other plant, equipment and furniture | 3050 | expense_depreciation | l10n_dk.account_tag_3050 | False | Af- og nedskrivninger af andre anlæg, driftsmateriel og inventar | True | |
| 144 | dk_coa_3060 | Depreciation and amortization of software | 3060 | expense_depreciation | l10n_dk.account_tag_3060 | False | Af- og nedskrivninger af software | True | |
| 145 | dk_coa_3070 | Depreciation and write-downs of land and buildings held under finance leases | 3070 | expense_depreciation | l10n_dk.account_tag_3070 | False | Af- og nedskrivninger af finansielt leasede grunde og bygninger | True | |
| 146 | dk_coa_3080 | Depreciation and write-downs of plant and machinery held under finance leases | 3080 | expense_depreciation | l10n_dk.account_tag_3080 | False | Af- og nedskrivninger af finansielt leasede produktionsanlæg og maskiner | True | |
| 147 | dk_coa_3090 | Depreciation, amortization and write-downs of other plant, machinery and equipment held under finance leases | 3090 | expense_depreciation | l10n_dk.account_tag_3090 | False | Af- og nedskrivninger af finansielt leasede andre anlæg, driftsmateriel og inventar | True | |
| 148 | dk_coa_3095 | Private share of depreciation and write-downs (class A only) | 3095 | expense_depreciation | l10n_dk.account_tag_3095 | False | Privat andel af af- og nedskrivninger (kun klasse A) | True | |
| 149 | dk_coa_3097 | Gain on sale of other plant, operating equipment, and fixtures, mixed use (Class A only) | 3097 | expense_depreciation | l10n_dk.account_tag_3097 | False | Gevinst ved salg af andre anlæg, driftsmateriel og inventar blandet benyttet (kun klasse A) | True | |
| 150 | dk_coa_3099 | Losses on the sale of other plant, equipment, and fixtures used for mixed purposes (Class A only) | 3099 | expense_depreciation | l10n_dk.account_tag_3099 | False | Tab ved salg af andre anlæg, driftsmateriel og inventar blandet benyttet (kun klasse A) | True | |
| 151 | dk_coa_3130 | Impairment losses on current assets | 3130 | expense | l10n_dk.account_tag_3130 | False | Nedskrivninger af omsætningsaktiver, som overstiger normale nedskrivninger | True | |
| 152 | dk_coa_3160 | Loss on disposal of intangible fixed assets | 3160 | expense | l10n_dk.account_tag_3160 | False | Tab ved salg af immaterielle anlægsaktiver | True | |
| 153 | dk_coa_3165 | Loss on disposal of tangible fixed assets | 3165 | expense | l10n_dk.account_tag_3165 | False | Tab ved salg af materielle anlægsaktiver | True | |
| 154 | dk_coa_3170 | Other operating expenses | 3170 | expense | l10n_dk.account_tag_3170 | False | Øvrige andre driftsomkostninger | True | |
| 155 | dk_coa_3180 | Other operating expenses | 3180 | expense | l10n_dk.account_tag_3180 | False | Øvrige andre driftsomkostninger | False | |
| 156 | dk_coa_3185 | Value adjustments of investment properties | 3185 | expense | l10n_dk.account_tag_3185 | False | Værdireguleringer af investeringsejendomme | True | |
| 157 | dk_coa_3193 | Dividends received from associated companies | 3193 | expense | l10n_dk.account_tag_3193 | False | Modtagne udbytter fra tilknyttede virksomheder | True | |
| 158 | dk_coa_3194 | Gain on disposal of equity interests in associates | 3194 | expense | l10n_dk.account_tag_3194 | False | Gevinst ved afhændelse af kapitalandele i tilknyttede virksomheder | True | |
| 159 | dk_coa_3196 | Losses on disposal of investments in associates | 3196 | expense | l10n_dk.account_tag_3196 | False | Tab ved afhændelse af kapitalandele i tilknyttede virksomheder | True | |
| 160 | dk_coa_3197 | Write-down of investments in associates | 3197 | expense | l10n_dk.account_tag_3197 | False | Nedskrivning af kapitalandele i tilknyttede virksomheder | True | |
| 161 | dk_coa_3198 | Reversal of impairment losses on investments in associates | 3198 | expense | l10n_dk.account_tag_3198 | False | Tilbageførsel af nedskrivning af kapitalandele i tilknyttede virksomheder | True | |
| 162 | dk_coa_3200 | Other income from investments in associates | 3200 | income_other | l10n_dk.account_tag_3200 | False | Øvrige indtægter af kapitalandele i tilknyttede virksomheder | True | |
| 163 | dk_coa_3211 | Dividends received from associates | 3211 | income_other | l10n_dk.account_tag_3211 | False | Modtagne udbytter fra associerede virksomheder | True | |
| 164 | dk_coa_3212 | Gain on disposal of investments in associates | 3212 | income_other | l10n_dk.account_tag_3212 | False | Gevinst ved afhændelse af kapitalandele i associerede virksomheder | True | |
| 165 | dk_coa_3214 | Losses on disposal of investments in associates | 3214 | income_other | l10n_dk.account_tag_3214 | False | Tab ved afhændelse af kapitalandele i associerede virksomheder | True | |
| 166 | dk_coa_3215 | Write-down of investments in associates | 3215 | income_other | l10n_dk.account_tag_3215 | False | Nedskrivning af kapitalandele i associerede virksomheder | True | |
| 167 | dk_coa_3216 | Reversal of impairment losses on investments in associates | 3216 | income_other | l10n_dk.account_tag_3216 | False | Tilbageførsel af nedskrivning af kapitalandele i associerede virksomheder | True | |
| 168 | dk_coa_3217 | Other income from investments in associates | 3217 | income_other | l10n_dk.account_tag_3217 | False | Øvrige indtægter af kapitalandele i associerede virksomheder | True | |
| 169 | dk_coa_3221 | Dividends received from equity investments | 3221 | income_other | l10n_dk.account_tag_3221 | False | Modtagne udbytter fra kapitalinteresser | True | |
| 170 | dk_coa_3222 | Gain on disposal of equity interests | 3222 | income_other | l10n_dk.account_tag_3222 | False | Gevinst ved afhændelse af kapitalinteresser | True | |
| 171 | dk_coa_3224 | Losses on disposal of equity interests | 3224 | income_other | l10n_dk.account_tag_3224 | False | Tab ved afhændelse af kapitalinteresser | True | |
| 172 | dk_coa_3225 | Write-down of equity investments | 3225 | income_other | l10n_dk.account_tag_3225 | False | Nedskrivning af kapitalinteresser | True | |
| 173 | dk_coa_3226 | Reversal of impairment losses on equity investments | 3226 | income_other | l10n_dk.account_tag_3226 | False | Tilbageførsel af nedskrivning af kapitalinteresser | True | |
| 174 | dk_coa_3230 | Other income from equity investments | 3230 | income_other | l10n_dk.account_tag_3230 | False | Øvrige indtægter af kapitalinteresser | True | |
| 175 | dk_coa_3252 | Share of profits from associated companies | 3232 | income_other | l10n_dk.account_tag_3252 | False | Resultatandele, der hidrører fra tilknyttede virksomheder | True | |
| 176 | dk_coa_3262 | Share of profits from associates | 3262 | income_other | l10n_dk.account_tag_3262 | False | Resultatandele, der hidrører fra associerede virksomheder | True | |
| 177 | dk_coa_3272 | Profit shares arising from equity interests | 3272 | income_other | l10n_dk.account_tag_3272 | False | Resultatandele, der hidrører fra kapitalinteresser | True | |
| 178 | dk_coa_3380 | Dividends from unquoted portfolio shares (gross dividend) | 3380 | income_other | l10n_dk.account_tag_3380 | False | Udbytte fra unoterede porteføljeaktier (bruttoudbytte) | True | |
| 179 | dk_coa_3385 | Capital gains on other equity investments, securities, and receivables that are non-current assets | 3385 | income_other | l10n_dk.account_tag_3385 | False | Kursgevinster af andre kapitalandele, værdipapirer og tilgodehavender, der er anlægsaktiver | True | |
| 180 | dk_coa_3390 | Interest income from other equity investments, securities, and receivables that are non-current assets | 3390 | income_other | l10n_dk.account_tag_3390 | False | Renteindtægter af andre kapitalandele, værdipapirer og tilgodehavender, der er anlægsaktiver | True | |
| 181 | dk_coa_3395 | Value adjustment of other equity investments and securities classified as non-current assets | 3395 | income_other | l10n_dk.account_tag_3395 | False | Værdiregulering af andre kapitalandele og værdipaprer, der er anlægsaktiver | True | |
| 182 | dk_coa_3400 | Other income on other equity investments, securities and receivables that are fixed assets | 3400 | income_other | l10n_dk.account_tag_3400 | False | Øvrige indtægter af andre kapitalandele, værdipapirer og tilgodehavender, der er anlægsaktiver | True | |
| 183 | dk_coa_3440 | Other financial income from affiliated enterprises | 3440 | income_other | l10n_dk.account_tag_3440 | False | Andre finansielle indtægter fra tilknyttede virksomheder | True | |
| 184 | dk_coa_3445 | Interest income from associated companies | 3445 | income_other | l10n_dk.account_tag_3445 | False | Renteindtægter fra tilknyttede virksomheder | True | |
| 185 | dk_coa_3470 | Interest from banks | 3470 | income_other | l10n_dk.account_tag_3470 | False | Renter fra banker | True | |
| 186 | dk_coa_3490 | Interest receivable on trade debtors | 3490 | income_other | l10n_dk.account_tag_3490 | False | Renter vedr. tilgodehavende fra salg af varer og tjenesteydelser | True | |
| 187 | dk_coa_3510 | Interest subsidies, etc. from general government (non-taxable) | 3510 | income_other | l10n_dk.account_tag_3510 | False | Rentetillæg mv. fra det offentlige (ej skattepligtig) | True | |
| 188 | dk_coa_3530 | Other financial income | 3530 | income_other | l10n_dk.account_tag_3530 | False | Øvrige finansielle indtægter | True | |
| 189 | dk_coa_3535 | Exchange rate adjustment (gain) | 3535 | income_other | l10n_dk.account_tag_3535 | False | Valutakursregulering (gevinst) | True | |
| 190 | dk_coa_3536 | Value adjustment of listed securities that are current assets | 3536 | income_other | l10n_dk.account_tag_3536 | False | Værdiregulering af børsnoterede værdipapirer, der er omsætningsaktiver | True | |
| 191 | dk_coa_3537 | Value adjustment of other equity investments and securities that are current assets | 3537 | income_other | l10n_dk.account_tag_3537 | False | Værdiregulering af andre kapitalandele og værdipaprer, der er omsætningsaktiver | True | |
| 192 | dk_coa_3560 | Write-down of financial fixed assets and current assets | 3560 | expense | l10n_dk.account_tag_3560 | False | Nedskrivning af finansielle anlægs- og omsætningsaktiver | True | |
| 193 | dk_coa_3590 | Financial expenses from investments in affiliated enterprises | 3590 | expense | l10n_dk.account_tag_3590 | False | Finansielle omkostninger, der hidrører fra tilknyttede virksomheder | True | |
| 194 | dk_coa_3596 | Exchange rate adjustments, foreign subsidiaries | 3596 | expense | l10n_dk.account_tag_3596 | False | Valutakursreguleringer, udenlandske dattervirksomheder | True | |
| 195 | dk_coa_3610 | Exchange rate adjustment (loss) | 3610 | expense | l10n_dk.account_tag_3610 | False | Valutakursregulering (tab) | True | |
| 196 | dk_coa_3620 | Exchange rate adjustments, foreign subsidiaries | 3620 | expense | l10n_dk.account_tag_3620 | False | Valutakursreguleringer, udenlandske dattervirksomheder | True | |
| 197 | dk_coa_3630 | Exchange losses on cash and cash equivalents, bank and mortgage debt | 3630 | expense | l10n_dk.account_tag_3630 | False | Kurstab på likvider, bankgæld og prioritetsgæld | True | |
| 198 | dk_coa_3640 | Interest on financial lease liabilities | 3640 | expense | l10n_dk.account_tag_3640 | False | Renter på finansiel leasinggæld | True | |
| 199 | dk_coa_3650 | Interest payable to suppliers of goods and services | 3650 | expense | l10n_dk.account_tag_3650 | False | Renter vedr. leverandører af varer og tjenesteydelser | True | |
| 200 | dk_coa_3670 | Interest payable to banks and mortgage credit institutions | 3670 | expense | l10n_dk.account_tag_3670 | False | Renter til banker og realkreditinstitutter | True | |
| 201 | dk_coa_3675 | Interest payable to general government (not deductible for tax purposes) | 3675 | expense | l10n_dk.account_tag_3675 | False | Renter til det offentlige (ej fradragsberettiget skattemæssigt) | True | |
| 202 | dk_coa_3680 | Value adjustments on investment property | 3680 | expense | l10n_dk.account_tag_3680 | False | Værdireguleringer af investeringsejendomme | False | |
| 203 | dk_coa_3690 | Other financial expenses | 3690 | expense | l10n_dk.account_tag_3690 | False | Øvrige finansielle omkostninger | True | |
| 204 | dk_coa_3740 | Tax for the year (tax on taxable income for the year) | 3740 | expense | l10n_dk.account_tag_3740 | False | Årets skat (skat af årets skattepligtige indkomst) | True | |
| 205 | dk_coa_3760 | Adjustment of deferred tax for the year | 3760 | expense | l10n_dk.account_tag_3760 | False | Årets regulering af udskudt skat | True | |
| 206 | dk_coa_3780 | Adjustment of tax relating to previous years | 3780 | expense | l10n_dk.account_tag_3780 | False | Regulering af skat vedrørende tidligere år | True | |
| 207 | dk_coa_3810 | Other taxes | 3810 | expense | l10n_dk.account_tag_3810 | False | Andre skatter | True | |
| 208 | dk_coa_5010 | Completed development projects, including patents and similar rights arising from development projects, Cost at beginning of year | 5010 | asset_fixed | l10n_dk.account_tag_5010 | False | Færdiggjort udviklingsprojekter, herunder patenter og lignende rettigheder, der stammer fra udviklingsprojekter, Kostpris primo | True | |
| 209 | dk_coa_5011 | Completed development projects, including patents and similar rights arising from development projects, Additions for the year | 5011 | asset_fixed | l10n_dk.account_tag_5011 | False | Færdiggjort udviklingsprojekter, herunder patenter og lignende rettigheder, der stammer fra udviklingsprojekter, Årets tilgange | True | |
| 210 | dk_coa_5012 | Completed development projects, including patents and similar rights arising from development projects, Disposals during the year | 5012 | asset_fixed | l10n_dk.account_tag_5012 | False | Færdiggjort udviklingsprojekter, herunder patenter og lignende rettigheder, der stammer fra udviklingsprojekter, Årets afgange | True | |
| 211 | dk_coa_5015 | Completed development projects, including patents and similar rights arising from development projects, Internal transfer to/from other items | 5015 | asset_fixed | l10n_dk.account_tag_5015 | False | Færdiggjort udviklingsprojekter, herunder patenter og lignende rettigheder, der stammer fra udviklingsprojekter, Intern overførsel til/fra andre poster | True | |
| 212 | dk_coa_5020 | Completed development projects, including patents and similar rights arising from development projects, revaluations at beginning of year | 5020 | asset_fixed | l10n_dk.account_tag_5020 | False | Færdiggjort udviklingsprojekter, herunder patenter og lignende rettigheder, der stammer fra udviklingsprojekter, opskrivninger primo | True | |
| 213 | dk_coa_5021 | Completed development projects, including patents and similar rights arising from development projects, Revaluations for the year | 5021 | asset_fixed | l10n_dk.account_tag_5021 | False | Færdiggjort udviklingsprojekter, herunder patenter og lignende rettigheder, der stammer fra udviklingsprojekter, Årets opskrivninger | True | |
| 214 | dk_coa_5022 | Completed development projects, including patents and similar rights arising from development projects, reversals of prior years' revaluations during the year | 5022 | asset_fixed | l10n_dk.account_tag_5022 | False | Færdiggjort udviklingsprojekter, herunder patenter og lignende rettigheder, der stammer fra udviklingsprojekter, årets tilbageførsler af tidligere års opskrivninger | True | |
| 215 | dk_coa_5030 | Completed development projects, including patents and similar rights arising from development projects, Depreciation and amortization at beginning of year | 5030 | asset_fixed | l10n_dk.account_tag_5030 | False | Færdiggjort udviklingsprojekter, herunder patenter og lignende rettigheder, der stammer fra udviklingsprojekter, Af- og nedskrivninger primo | True | |
| 216 | dk_coa_5031 | Completed development projects, including patents and similar rights arising from development projects, Depreciation and amortization for the year | 5031 | asset_fixed | l10n_dk.account_tag_5031 | False | Færdiggjort udviklingsprojekter, herunder patenter og lignende rettigheder, der stammer fra udviklingsprojekter, Årets af- og nedskrivninger | True | |
| 217 | dk_coa_5032 | Completed development projects, including patents and similar rights arising from development projects, Reversed depreciation and write-downs | 5032 | asset_fixed | l10n_dk.account_tag_5032 | False | Færdiggjort udviklingsprojekter, herunder patenter og lignende rettigheder, der stammer fra udviklingsprojekter, Tilbageførte af- og nedskrivninger | True | |
| 218 | dk_coa_5040 | Goodwill, other value adjustments | 5040 | asset_fixed | l10n_dk.account_tag_5040 | False | Goodwill, øvrige værdireguleringer | False | |
| 219 | dk_coa_5042 | Intangible assets acquired, cost at beginning of year | 5042 | asset_fixed | l10n_dk.account_tag_5042 | False | Erhvervede immaterielle anlægsaktiver, kostpris primo | True | |
| 220 | dk_coa_5043 | Acquired intangible assets, additions during the year | 5043 | asset_fixed | l10n_dk.account_tag_5043 | False | Erhvervede immaterielle anlægsaktiver, årets tilgange | True | |
| 221 | dk_coa_5044 | Intangible assets acquired, disposals during the year | 5044 | asset_fixed | l10n_dk.account_tag_5044 | False | Erhvervede immaterielle anlægsaktiver, årets afgange | True | |
| 222 | dk_coa_5050 | Intangible assets acquired, Write-ups at beginning of year | 5050 | asset_fixed | l10n_dk.account_tag_5050 | False | Erhvervede immaterielle anlægsaktiver, Opskrivninger primo | True | |
| 223 | dk_coa_5051 | Intangible assets acquired, Revaluations for the year | 5051 | asset_fixed | l10n_dk.account_tag_5051 | False | Erhvervede immaterielle anlægsaktiver, Årets opskrivninger | True | |
| 224 | dk_coa_5052 | Acquired intangible assets, Reversed revaluations from previous years | 5052 | asset_fixed | l10n_dk.account_tag_5052 | False | Erhvervede immaterielle anlægsaktiver, Tilbageførte opskrivninger fra tidligere år | True | |
| 225 | dk_coa_5055 | Intangible assets acquired, Depreciation and amortization at beginning of year | 5055 | asset_fixed | l10n_dk.account_tag_5055 | False | Erhvervede immaterielle anlægsaktiver, Af- og nedskrivninger primo | True | |
| 226 | dk_coa_5056 | Intangible assets acquired, depreciation and amortization for the year | 5056 | asset_fixed | l10n_dk.account_tag_5056 | False | Erhvervede immaterielle anlægsaktiver, årets af- og nedskrivninger | True | |
| 227 | dk_coa_5057 | Acquired intangible assets, reversal of amortization and impairment losses | 5057 | asset_fixed | l10n_dk.account_tag_5057 | False | Erhvervede immaterielle anlægsaktiver, tilbageførte af- og nedskrivninger | True | |
| 228 | dk_coa_5060 | Goodwill, amortization and impairment reversals | 5060 | asset_fixed | l10n_dk.account_tag_5060 | False | Goodwill, tilbageførte af- og nedskrivninger | True | |
| 229 | dk_coa_5062 | Goodwill, cost at beginning of year | 5062 | asset_fixed | l10n_dk.account_tag_5062 | False | Goodwill, kostpris primo | True | |
| 230 | dk_coa_5063 | Goodwill, additions for the year | 5063 | asset_fixed | l10n_dk.account_tag_5063 | False | Goodwill, årets tilgange | True | |
| 231 | dk_coa_5064 | Goodwill, disposals during the year | 5064 | asset_fixed | l10n_dk.account_tag_5064 | False | Goodwill, årets afgange | True | |
| 232 | dk_coa_5075 | Goodwill, depreciation and write-downs at beginning of year | 5075 | asset_fixed | l10n_dk.account_tag_5075 | False | Goodwill, af- og nedskrivninger primo | True | |
| 233 | dk_coa_5076 | Goodwill, depreciation and amortization for the year | 5076 | asset_fixed | l10n_dk.account_tag_5076 | False | Goodwill, årets af- og nedskrivninger | True | |
| 234 | dk_coa_5077 | Goodwill, årets af- og nedskrivninger | 5077 | asset_fixed | l10n_dk.account_tag_5077 | False | Goodwill, tilbageførte afskrivninger | True | |
| 235 | dk_coa_5080 | Acquired intangible fixed assets, book value at beginning of period | 5080 | asset_fixed | l10n_dk.account_tag_5080 | False | Erhvervede immaterielle anlægsaktiver, bogført værdi primo | True | |
| 236 | dk_coa_5085 | Development projects in progress and prepayments for intangible assets, Cost at beginning of year | 5085 | asset_fixed | l10n_dk.account_tag_5085 | False | Udviklingsprojekter under udførelse og forudbetalinger for immaterielle anlægsaktiver, Kostpris primo | False | |
| 237 | dk_coa_5090 | Development projects in progress and prepayments for intangible assets, Additions for the year | 5090 | asset_fixed | l10n_dk.account_tag_5090 | False | Udviklingsprojekter under udførelse og forudbetalinger for immaterielle anlægsaktiver, Årets tilgange | False | |
| 238 | dk_coa_5095 | Development projects in progress and prepayments for intangible assets, Disposals for the year | 5095 | asset_fixed | l10n_dk.account_tag_5095 | False | Udviklingsprojekter under udførelse og forudbetalinger for immaterielle anlægsaktiver, Årets afgange | False | |
| 239 | dk_coa_5100 | Development projects in progress and prepayments for intangible assets, Internal transfer to/from other items | 5100 | asset_fixed | l10n_dk.account_tag_5100 | False | Udviklingsprojekter under udførelse og forudbetalinger for immaterielle anlægsaktiver, Intern overførsel til/fra andre poster | False | |
| 240 | dk_coa_5110 | Development projects in progress and prepayments for intangible assets, Depreciation and amortization at beginning of year | 5110 | asset_fixed | l10n_dk.account_tag_5110 | False | Udviklingsprojekter under udførelse og forudbetalinger for immaterielle anlægsaktiver, Af- og nedskrivninger primo | True | |
| 241 | dk_coa_5120 | Development projects in progress and prepayments for intangible assets, Depreciation and amortization for the year | 5111 | asset_fixed | l10n_dk.account_tag_5111 | False | Udviklingsprojekter under udførelse og forudbetalinger for immaterielle anlægsaktiver, Årets af- og nedskrivninger | True | |
| 242 | dk_coa_5130 | Development projects in progress and prepayments for intangible assets, Reversed depreciation and impairment losses | 5112 | asset_fixed | l10n_dk.account_tag_5112 | False | Udviklingsprojekter under udførelse og forudbetalinger for immaterielle anlægsaktiver, Tilbageførte af- og nedskrivninger | True | |
| 243 | dk_coa_5160 | Investment properties, cost at beginning of year | 5160 | asset_fixed | l10n_dk.account_tag_5160 | False | Investeringsejendomme, kostpris primo | True | |
| 244 | dk_coa_5170 | Investment real estate, additions during the year | 5170 | asset_fixed | l10n_dk.account_tag_5170 | False | Investeringsejendomme, årets tilgange | True | |
| 245 | dk_coa_5180 | Investment real estate, disposals during the year | 5180 | asset_fixed | l10n_dk.account_tag_5180 | False | Investeringsejendomme, årets afgange | True | |
| 246 | dk_coa_5185 | Investment properties, internal transfer to/from other items | 5185 | asset_fixed | l10n_dk.account_tag_5185 | False | Investeringsejendomme, intern overførsel til/fra andre poster | True | |
| 247 | dk_coa_5190 | Investment properties, improvements during the year | 5190 | asset_fixed | l10n_dk.account_tag_5190 | False | Investeringsejendomme, årets forbedringer | True | |
| 248 | dk_coa_5200 | Investment properties, value adjustments at beginning of year | 5200 | asset_fixed | l10n_dk.account_tag_5200 | False | Investeringsejendomme, værdireguleringer primo | False | |
| 249 | dk_coa_5201 | Investment properties, value adjustments for the year | 5201 | asset_fixed | l10n_dk.account_tag_5201 | False | Investeringsejendomme, årets værdireguleringer | False | |
| 250 | dk_coa_5205 | Investment properties, depreciation and write-downs at beginning of year | 5205 | asset_fixed | l10n_dk.account_tag_5205 | False | Investeringsejendomme, Af- og nedskrivninger primo | True | |
| 251 | dk_coa_5210 | Investment property, depreciation, amortization and impairment for the year | 5210 | asset_fixed | l10n_dk.account_tag_5210 | False | Investeringsejendomme, årets af- og nedskrivninger | True | |
| 252 | dk_coa_5220 | Investment properties, reversal of depreciation and impairment losses | 5220 | asset_fixed | l10n_dk.account_tag_5220 | False | Investeringsejendomme, tilbageførte af- og nedskrivninger | True | |
| 253 | dk_coa_5240 | Investment properties under construction, cost at beginning of year | 5240 | asset_fixed | l10n_dk.account_tag_5240 | False | Investeringsejendomme under opførelse, kostpris primo | True | |
| 254 | dk_coa_5250 | Investment properties under construction, additions during the year | 5250 | asset_fixed | l10n_dk.account_tag_5250 | False | Investeringsejendomme under opførelse, årets tilgange | True | |
| 255 | dk_coa_5260 | Investment properties under construction, disposals during the year | 5260 | asset_fixed | l10n_dk.account_tag_5260 | False | Investeringsejendomme under opførelse, årets afgange | True | |
| 256 | dk_coa_5265 | Investment properties, internal transfer to/from other items | 5265 | asset_fixed | l10n_dk.account_tag_5265 | False | Investeringsejendomme, intern overførsel til/fra andre poster | True | |
| 257 | dk_coa_5270 | Investment properties under construction, improvements during the year | 5270 | asset_fixed | l10n_dk.account_tag_5270 | False | Investeringsejendomme under opførelse, årets forbedringer | False | |
| 258 | dk_coa_5280 | Investment properties under construction, other value adjustments at beginning of year | 5280 | asset_fixed | l10n_dk.account_tag_5280 | False | Investeringsejendomme under opførelse, øvrige værdireguleringer primo | True | |
| 259 | dk_coa_5281 | Investment properties under construction, value adjustments for the year | 5281 | asset_fixed | l10n_dk.account_tag_5281 | False | Investeringsejendomme under opførelse, årets værdireguleringer | True | |
| 260 | dk_coa_5282 | Investment properties under construction, write-downs, beginning of year | 5282 | asset_fixed | l10n_dk.account_tag_5282 | False | Investeringsejendomme under opførelse, nedskrivninger, primo | True | |
| 261 | dk_coa_5290 | Investment properties under construction, impairment losses for the year | 5290 | asset_fixed | l10n_dk.account_tag_5290 | False | Investeringsejendomme under opførelse, årets nedskrivninger | True | |
| 262 | dk_coa_5300 | Investment properties under construction, reversal of impairment losses | 5300 | asset_fixed | l10n_dk.account_tag_5300 | False | Investeringsejendomme under opførelse, tilbageførte nedskrivninger | True | |
| 263 | dk_coa_5320 | Land and buildings, cost at beginning of year | 5320 | asset_fixed | l10n_dk.account_tag_5320 | False | Grunde og bygninger, kostpris primo | True | |
| 264 | dk_coa_5330 | Land and buildings, additions during the year | 5330 | asset_fixed | l10n_dk.account_tag_5330 | False | Grunde og bygninger, årets tilgange | True | |
| 265 | dk_coa_5340 | Land and buildings, end of year | 5340 | asset_fixed | l10n_dk.account_tag_5340 | False | Grunde og bygninger, årets afgange | True | |
| 266 | dk_coa_5350 | Land and buildings, improvements during the year | 5350 | asset_fixed | l10n_dk.account_tag_5350 | False | Grunde og bygninger, årets forbedringer | True | |
| 267 | dk_coa_5370 | Land and buildings, value adjustments at beginning of year | 5370 | asset_fixed | l10n_dk.account_tag_5370 | False | Grunde og bygninger, værdireguleringer primo | False | |
| 268 | dk_coa_5371 | Land and buildings, value adjustments for the year | 5371 | asset_fixed | l10n_dk.account_tag_5371 | False | Grunde og bygninger, årets værdireguleringer | False | |
| 269 | dk_coa_5372 | Land and buildings, Depreciation and write-downs at beginning of year | 5372 | asset_fixed | l10n_dk.account_tag_5372 | False | Grunde og bygninger, Af- og nedskrivninger primo | True | |
| 270 | dk_coa_5390 | Land and buildings, depreciation and impairment for the year | 5390 | asset_fixed | l10n_dk.account_tag_5390 | False | Grunde og bygninger, årets af- og nedskrivninger | True | |
| 271 | dk_coa_5400 | Land and buildings, reversal of depreciation and impairment losses | 5400 | asset_fixed | l10n_dk.account_tag_5400 | False | Grunde og bygninger, tilbageførte af- og nedskrivninger | True | |
| 272 | dk_coa_5420 | Production facilities and machinery, cost at beginning of year | 5420 | asset_fixed | l10n_dk.account_tag_5420 | False | Produktionsanlæg og maskiner, kostpris primo | True | |
| 273 | dk_coa_5430 | Production plant and machinery, annual additions | 5430 | asset_fixed | l10n_dk.account_tag_5430 | False | Produktionsanlæg og maskiner, årets tilgange | True | |
| 274 | dk_coa_5440 | Production plant and machinery, end of year | 5440 | asset_fixed | l10n_dk.account_tag_5440 | False | Produktionsanlæg og maskiner, årets afgange | True | |
| 275 | dk_coa_5450 | Production facilities and machinery, Value adjustments at beginning of year | 5450 | asset_fixed | l10n_dk.account_tag_5450 | False | Produktionsanlæg og maskiner, Værdireguleringer primo | False | |
| 276 | dk_coa_5451 | Production facilities and machinery, Value adjustments for the year | 5451 | asset_fixed | l10n_dk.account_tag_5451 | False | Produktionsanlæg og maskiner, Årets værdireguleringer | False | |
| 277 | dk_coa_5452 | Production facilities and machinery, Depreciation and write-downs at beginning of year | 5452 | asset_fixed | l10n_dk.account_tag_5452 | False | Produktionsanlæg og maskiner, Af- og nedskrivninger primo | True | |
| 278 | dk_coa_5470 | Plant and machinery, depreciation and amortization for the year | 5470 | asset_fixed | l10n_dk.account_tag_5470 | False | Produktionsanlæg og maskiner, årets af- og nedskrivninger | True | |
| 279 | dk_coa_5480 | Plant and machinery, depreciation and write-offs reversed | 5480 | asset_fixed | l10n_dk.account_tag_5480 | False | Produktionsanlæg og maskiner, tilbageførte af- og nedskrivninger | True | |
| 280 | dk_coa_5500 | Furnishing of rented premises, cost price at beginning of year | 5500 | asset_fixed | l10n_dk.account_tag_5500 | False | Indretning af lejede lokaler, kostpris primo | True | |
| 281 | dk_coa_5510 | Fitting-out of rented premises, annual approaches | 5510 | asset_fixed | l10n_dk.account_tag_5510 | False | Indretning af lejede lokaler, årets tilgange | True | |
| 282 | dk_coa_5520 | Furnishing of rented premises, yearly departures | 5520 | asset_fixed | l10n_dk.account_tag_5520 | False | Indretning af lejede lokaler, årets afgange | True | |
| 283 | dk_coa_5530 | Furnishing of leased premises, Value adjustments at the beginning of the year | 5530 | asset_fixed | l10n_dk.account_tag_5530 | False | Indretning af lejede lokaler, Værdireguleringer primo | False | |
| 284 | dk_coa_5531 | Furnishing of rented premises, Value adjustments for the year | 5531 | asset_fixed | l10n_dk.account_tag_5531 | False | Indretning af lejede lokaler, Værdireguleringer primo | False | |
| 285 | dk_coa_5532 | Fitting out of leased premises, Depreciation and write-downs at beginning of year | 5532 | asset_fixed | l10n_dk.account_tag_5532 | False | Indretning af lejede lokaler, Værdireguleringer primo | True | |
| 286 | dk_coa_5540 | Leasehold improvements, depreciation and amortization for the year | 5540 | asset_fixed | l10n_dk.account_tag_5540 | False | Indretning af lejede lokaler, årets af- og nedskrivninger | True | |
| 287 | dk_coa_5550 | Fitting-out of rented premises, depreciation and write-offs reversed | 5550 | asset_fixed | l10n_dk.account_tag_5550 | False | Indretning af lejede lokaler, tilbageførte af- og nedskrivninger | True | |
| 288 | dk_coa_5570 | Other plant, operating equipment and fixtures, cost at beginning of year | 5570 | asset_fixed | l10n_dk.account_tag_5570 | False | Andre anlæg, driftsmateriel og inventar, kostpris primo | True | |
| 289 | dk_coa_5580 | Other fixtures and fittings, tools and equipment, additions during the year | 5580 | asset_fixed | l10n_dk.account_tag_5580 | False | Andre anlæg, driftsmateriel og inventar, årets tilgange | True | |
| 290 | dk_coa_5590 | Other fixtures and fittings, tools and equipment, disposals during the year | 5590 | asset_fixed | l10n_dk.account_tag_5590 | False | Andre anlæg, driftsmateriel og inventar, årets afgange | True | |
| 291 | dk_coa_5600 | Other plant, operating equipment and fixtures, Value adjustments at beginning of year | 5600 | asset_fixed | l10n_dk.account_tag_5600 | False | Andre anlæg, driftsmateriel og inventar, Værdireguleringer primo | False | |
| 292 | dk_coa_5601 | Other plant, operating equipment, and fixtures, Value adjustments for the year | 5601 | asset_fixed | l10n_dk.account_tag_5601 | False | Andre anlæg, driftsmateriel og inventar, Årets værdireguleringer | False | |
| 293 | dk_coa_5602 | Other plant, operating equipment and fixtures, Depreciation and write-downs at beginning of year | 5602 | asset_fixed | l10n_dk.account_tag_5602 | False | Andre anlæg, driftsmateriel og inventar, Værdireguleringer primo | True | |
| 294 | dk_coa_5610 | Other fixtures and fittings, tools and equipment, depreciation and write-downs for the year | 5610 | asset_fixed | l10n_dk.account_tag_5610 | False | Andre anlæg, driftsmateriel og inventar, årets af- og nedskrivninger | True | |
| 295 | dk_coa_5620 | Other fixtures and fittings, furniture and equipment, depreciation and write-offs reversed | 5620 | asset_fixed | l10n_dk.account_tag_5620 | False | Andre anlæg, driftsmateriel og inventar, tilbageførte af- og nedskrivninger | True | |
| 296 | dk_coa_5640 | Property, plant and equipment under construction and prepayments for property, plant and equipment, cost at beginning of year | 5640 | asset_fixed | l10n_dk.account_tag_5640 | False | Materielle anlægsaktiver under udførelse og forudbetalinger for materielle anlægsaktiver, kostpris primo | True | |
| 297 | dk_coa_5650 | Tangible fixed assets under construction and prepayments for tangible fixed assets, additions during the year | 5650 | asset_fixed | l10n_dk.account_tag_5650 | False | Materielle anlægsaktiver under udførelse og forudbetalinger for materielle anlægsaktiver, årets tilgange | True | |
| 298 | dk_coa_5660 | Tangible fixed assets under construction and prepayments for tangible fixed assets, disposals during the year | 5660 | asset_fixed | l10n_dk.account_tag_5660 | False | Materielle anlægsaktiver under udførelse og forudbetalinger for materielle anlægsaktiver, årets afgange | True | |
| 299 | dk_coa_5670 | Tangible fixed assets under construction and prepayments for tangible fixed assets, value adjustments at beginning of year | 5670 | asset_fixed | l10n_dk.account_tag_5670 | False | Materielle anlægsaktiver under udførelse og forudbetalinger for materielle anlægsaktiver, værdireguleringer primo | False | |
| 300 | dk_coa_5671 | Tangible fixed assets under construction and prepayments for tangible fixed assets, value adjustments for the year | 5671 | asset_fixed | l10n_dk.account_tag_5671 | False | Materielle anlægsaktiver under udførelse og forudbetalinger for materielle anlægsaktiver, årets værdireguleringer | False | |
| 301 | dk_coa_5675 | Property, plant and equipment under construction and prepayments for property, plant and equipment, impairment losses at beginning of year | 5675 | asset_fixed | l10n_dk.account_tag_5675 | False | Materielle anlægsaktiver under udførelse og forudbetalinger for materielle anlægsaktiver, nedskrivninger primo | True | |
| 302 | dk_coa_5676 | Tangible fixed assets under construction and prepayments for tangible fixed assets, write-downs for the year | 5676 | asset_fixed | l10n_dk.account_tag_5676 | False | Materielle anlægsaktiver under udførelse og forudbetalinger for materielle anlægsaktiver, årets nedskrivninger | True | |
| 303 | dk_coa_5677 | Tangible fixed assets under construction and prepayments for tangible fixed assets, reversed write-downs | 5677 | asset_fixed | l10n_dk.account_tag_5677 | False | Materielle anlægsaktiver under udførelse og forudbetalinger for materielle anlægsaktiver, tilbageførte nedskrivninger | True | |
| 304 | dk_coa_5680 | Tangible fixed assets under construction and prepayments for tangible fixed assets, impairment losses for the year | 5680 | asset_fixed | l10n_dk.account_tag_5680 | False | Materielle anlægsaktiver under udførelse og forudbetalinger for materielle anlægsaktiver, årets nedskrivninger | False | |
| 305 | dk_coa_5682 | Other plant, operating equipment, and fixtures, mixed use, cost at beginning of year (class A only) | 5682 | asset_fixed | l10n_dk.account_tag_5682 | False | Andre anlæg, driftsmateriel og inventar blandet benyttet, kostpris primo (kun klasse A) | True | |
| 306 | dk_coa_5683 | Other plant, operating equipment, and fixtures, mixed use, Additions for the year (class A only) | 5683 | asset_fixed | l10n_dk.account_tag_5683 | False | Andre anlæg, driftsmateriel og inventar blandet benyttet, Årets tilgange (kun klasse A) | True | |
| 307 | dk_coa_5684 | Other plant, operating equipment, and fixtures, mixed use, Disposals for the year (Class A only) | 5684 | asset_fixed | l10n_dk.account_tag_5684 | False | Andre anlæg, driftsmateriel og inventar blandet benyttet, Årets afgange (kun klasse A) | True | |
| 308 | dk_coa_5685 | Other plant, operating equipment, and fixtures, mixed use, Value adjustments at beginning of year (class A only) | 5685 | asset_fixed | l10n_dk.account_tag_5685 | False | Andre anlæg, driftsmateriel og inventar blandet benyttet, Værdireguleringer primo (kun klasse A) | True | |
| 309 | dk_coa_5686 | Other plant, operating equipment, and fixtures, mixed use, Value adjustments for the year (class A only) | 5686 | asset_fixed | l10n_dk.account_tag_5686 | False | Andre anlæg, driftsmateriel og inventar blandet benyttet, Årets værdireguleringer (kun klasse A) | True | |
| 310 | dk_coa_5687 | Other plant, operating equipment, and fixtures and fittings, mixed use, Depreciation and write-downs at beginning of year (class A only) | 5687 | asset_fixed | l10n_dk.account_tag_5687 | False | Andre anlæg, driftsmateriel og inventar blandet benyttet, Af- og nedskrivninger primo (kun klasse A) | True | |
| 311 | dk_coa_5688 | Other plant, operating equipment, and fixtures, mixed use, Depreciation and write-downs for the year (class A only) | 5688 | asset_fixed | l10n_dk.account_tag_5688 | False | Andre anlæg, driftsmateriel og inventar blandet benyttet, Årets af- og nedskrivninger (kun klasse A) | True | |
| 312 | dk_coa_5689 | Other plant, operating equipment, and fixtures and fittings, mixed use, reversed depreciation and write-downs (class A only) | 5689 | asset_fixed | l10n_dk.account_tag_5689 | False | Andre anlæg, driftsmateriel og inventar blandet benyttet, tilbageførte af- og nedskrivninger (kun klasse A) | True | |
| 313 | dk_coa_5690 | Other plant, operating equipment, and fixtures, mixed use, Gains and losses (Class A only) | 5690 | asset_fixed | l10n_dk.account_tag_5690 | False | Andre anlæg, driftsmateriel og inventar blandet benyttet, Gevinst og tab (kun klasse A) | True | |
| 314 | dk_coa_5710 | Financially leased assets, Cost at beginning of year | 5710 | asset_fixed | l10n_dk.account_tag_5710 | False | Finansielt leasede aktiver, Kostpris primo | True | |
| 315 | dk_coa_5720 | Assets held under finance leases, additions during the year | 5720 | asset_fixed | l10n_dk.account_tag_5720 | False | Finansielt leasede aktiver, årets tilgange | True | |
| 316 | dk_coa_5730 | Assets held under finance leases, disposals during the year | 5730 | asset_fixed | l10n_dk.account_tag_5730 | False | Finansielt leasede aktiver, årets afgange | True | |
| 317 | dk_coa_5740 | Financially leased assets, value adjustments at beginning of year | 5740 | asset_fixed | l10n_dk.account_tag_5740 | False | Finansielt leasede aktiver, værdireguleringer primo | True | |
| 318 | dk_coa_5741 | Financially leased assets, value adjustments for the year | 5741 | asset_fixed | l10n_dk.account_tag_5741 | False | Finansielt leasede aktiver, årets værdireguleringer | True | |
| 319 | dk_coa_5745 | Financial leased assets, depreciation and write-downs at beginning of year | 5745 | asset_fixed | l10n_dk.account_tag_5745 | False | Finansielt leasede aktiver, af- og nedskrivninger primo | True | |
| 320 | dk_coa_5750 | Assets held under finance leases, depreciation and amortization for the year | 5750 | asset_fixed | l10n_dk.account_tag_5750 | False | Finansielt leasede aktiver, årets af- og nedskrivninger | True | |
| 321 | dk_coa_5760 | Assets held under finance leases, reversal of depreciation and impairment losses | 5760 | asset_fixed | l10n_dk.account_tag_5760 | False | Finansielt leasede aktiver, tilbageførte af- og nedskrivninger | True | |
| 322 | dk_coa_5800 | Investments in group enterprises, book value at beginning of period | 5800 | asset_receivable | l10n_dk.account_tag_5800 | True | Kapitalandele i tilknyttede virksomheder, kostpris primo | True | |
| 323 | dk_coa_5810 | Investments in affiliated enterprises, additions during the year | 5810 | asset_fixed | l10n_dk.account_tag_5810 | True | Kapitalandele i tilknyttede virksomheder, årets tilgange | True | |
| 324 | dk_coa_5820 | Investments in affiliated enterprises, disposals during the year | 5820 | asset_fixed | l10n_dk.account_tag_5820 | True | Kapitalandele i tilknyttede virksomheder, årets afgange | True | |
| 325 | dk_coa_5825 | Investments in associates, internal transfer to/from other items | 5825 | asset_fixed | l10n_dk.account_tag_5825 | True | Kapitalandele i tilknyttede virksomheder, intern overførsel til/fra andre poster | True | |
| 326 | dk_coa_5829 | Investments in associates, revaluations at beginning of year | 5829 | asset_fixed | l10n_dk.account_tag_5829 | True | Kapitalandele i tilknyttede virksomheder, opskrivninger primo | True | |
| 327 | dk_coa_5830 | Investments in group enterprises, other value adjustments | 5830 | asset_fixed | l10n_dk.account_tag_5830 | True | Kapitalandele i tilknyttede virksomheder, årets opskrivninger | True | |
| 328 | dk_coa_5831 | Investments in associates, reversals of prior years' revaluations for the year | 5831 | asset_fixed | l10n_dk.account_tag_5831 | True | Kapitalandele i tilknyttede virksomheder, årets tilbageførsler af tidligere års opskrivninger | True | |
| 329 | dk_coa_5835 | Investments in associates, impairment losses at beginning of year | 5835 | asset_fixed | l10n_dk.account_tag_5835 | True | Kapitalandele i tilknyttede virksomheder, nedskrivninger primo | True | |
| 330 | dk_coa_5836 | Investments in associates, write-downs for the year | 5836 | asset_fixed | l10n_dk.account_tag_5836 | True | Kapitalandele i tilknyttede virksomheder, årets nedskrivninger | True | |
| 331 | dk_coa_5837 | Investments in associates, reversals of prior years' impairment losses for the year | 5837 | asset_fixed | l10n_dk.account_tag_5837 | True | Kapitalandele i tilknyttede virksomheder, årets tilbageførsler af tidligere års nedskrivninger | True | |
| 332 | dk_coa_5840 | Investments in affiliated enterprises, impairment losses for the year | 5840 | asset_fixed | l10n_dk.account_tag_5840 | True | Kapitalandele i tilknyttede virksomheder, årets nedskrivninger | True | |
| 333 | dk_coa_5842 | Receivables from affiliated companies (fixed assets) | 5842 | asset_fixed | l10n_dk.account_tag_5842 | True | Tilgodehavender hos tilknyttede virksomheder (anlægsaktiv) | True | |
| 334 | dk_coa_5843 | Receivables from affiliated companies, write-downs at beginning of period (fixed assets) | 5843 | asset_fixed | l10n_dk.account_tag_5843 | True | Tilgodehavender hos tilknyttede virksomheder, nedskrivninger primo (anlægsaktiv) | True | |
| 335 | dk_coa_5844 | Receivables from affiliated companies, write-downs during the year (fixed assets) | 5844 | asset_fixed | l10n_dk.account_tag_5844 | True | Tilgodehavender hos tilknyttede virksomheder, nedskrivninger i årets løb (anlægsaktiv) | True | |
| 336 | dk_coa_5845 | Receivables from affiliated companies, reversal of previous years' write-downs (fixed assets) | 5845 | asset_fixed | l10n_dk.account_tag_5845 | True | Tilgodehavender hos tilknyttede virksomheder, tilbageførsel af tidligere års nedskrivninger (anlægsaktiv) | True | |
| 337 | dk_coa_5850 | Investments in affiliated enterprises, reversal of impairment losses | 5850 | asset_fixed | l10n_dk.account_tag_5850 | True | Kapitalandele i tilknyttede virksomheder, tilbageførte nedskrivninger | True | |
| 338 | dk_coa_5852 | Investments in associates, cost at beginning of year | 5852 | asset_fixed | l10n_dk.account_tag_5852 | True | Kapitalandele i associerede virksomheder, kostpris primo | True | |
| 339 | dk_coa_5853 | Investments in associates, additions for the year | 5853 | asset_fixed | l10n_dk.account_tag_5853 | True | Kapitalandele i associerede virksomheder, årets tilgange | True | |
| 340 | dk_coa_5854 | Investments in associates, disposals during the year | 5854 | asset_fixed | l10n_dk.account_tag_5854 | True | Kapitalandele i associerede virksomheder, årets afgange | True | |
| 341 | dk_coa_5855 | Investments in associates, internal transfer to/from other items | 5855 | asset_fixed | l10n_dk.account_tag_5855 | True | Kapitalandele i associerede virksomheder, intern overførsel til/fra andre poster | True | |
| 342 | dk_coa_5860 | Investments in associates, revaluations at beginning of year | 5860 | asset_fixed | l10n_dk.account_tag_5860 | True | Kapitalandele i associerede virksomheder, opskrivninger primo | True | |
| 343 | dk_coa_5861 | Investments in associates, revaluations for the year | 5861 | asset_fixed | l10n_dk.account_tag_5861 | True | Kapitalandele i associerede virksomheder, årets opskrivninger | True | |
| 344 | dk_coa_5862 | Investments in associates, reversals of prior years' revaluations for the year | 5862 | asset_fixed | l10n_dk.account_tag_5862 | True | Kapitalandele i associerede virksomheder, årets tilbageførsler af tidligere års opskrivninger | True | |
| 345 | dk_coa_5870 | Investments in associates, impairment losses at beginning of year | 5870 | asset_fixed | l10n_dk.account_tag_5870 | True | Kapitalandele i associerede virksomheder, nedskrivninger primo | True | |
| 346 | dk_coa_5871 | Investments in associates, write-downs for the year | 5871 | asset_fixed | l10n_dk.account_tag_5871 | True | Kapitalandele i associerede virksomheder, årets nedskrivninger primo | True | |
| 347 | dk_coa_5872 | Investments in associates, reversals of prior years' write-downs for the year | 5872 | asset_fixed | l10n_dk.account_tag_5872 | True | Kapitalandele i associerede virksomheder, årets tilbageførsler af tidligere års nedskrivninger | True | |
| 348 | dk_coa_5880 | Impairment losses on long-term receivables from affiliated enterprises | 5880 | asset_fixed | l10n_dk.account_tag_5880 | True | Nedskrivning på langfristede tilgodehavender hos tilknyttede virksomheder | True | |
| 349 | dk_coa_5882 | Receivables from associates (non-current assets) | 5882 | asset_fixed | l10n_dk.account_tag_5882 | True | Tilgodehavender hos associerede virksomheder (anlægsaktiv) | True | |
| 350 | dk_coa_5883 | Receivables from associates, write-downs at beginning of year (fixed assets) | 5883 | asset_fixed | l10n_dk.account_tag_5883 | True | Tilgodehavender hos associerede virksomheder, nedskrivninger primo (anlægsaktiv) | True | |
| 351 | dk_coa_5884 | Receivables from associates, write-downs during the year (fixed assets) | 5884 | asset_fixed | l10n_dk.account_tag_5884 | True | Tilgodehavender hos associerede virksomheder, nedskrivninger i årets løb (anlægsaktiv) | True | |
| 352 | dk_coa_5885 | Receivables from associated companies, reversal of previous years' write-downs (fixed assets) | 5885 | asset_fixed | l10n_dk.account_tag_5885 | False | Tilgodehavender hos associerede virksomheder, tilbageførsel af tidligere års nedskrivninger (anlægsaktiv) | True | |
| 353 | dk_coa_5900 | Capital interests, cost at beginning of period | 5900 | asset_fixed | l10n_dk.account_tag_5900 | True | Kapitalinteresser, kostpris primo | True | |
| 354 | dk_coa_5910 | Capital interests, additions for the year | 5910 | asset_fixed | l10n_dk.account_tag_5910 | True | Kapitalinteresser, årets tilgange | True | |
| 355 | dk_coa_5920 | Capital interests, disposals during the year | 5920 | asset_fixed | l10n_dk.account_tag_5920 | True | Kapitalinteresser, årets afgange | True | |
| 356 | dk_coa_5925 | Capital interests, internal transfer to/from other items | 5925 | asset_fixed | l10n_dk.account_tag_5925 | True | Kapitalinteresser, intern overførsel til/fra andre poster | True | |
| 357 | dk_coa_5929 | Capital interests, revaluations at beginning of year | 5929 | asset_fixed | l10n_dk.account_tag_5929 | True | Kapitalinteresser, opskrivninger primo | True | |
| 358 | dk_coa_5930 | Capital interests, revaluations for the year | 5930 | asset_fixed | l10n_dk.account_tag_5930 | True | Kapitalinteresser, årets opskrivninger | True | |
| 359 | dk_coa_5931 | Capital interests, reversals of prior years' revaluations for the year | 5931 | asset_fixed | l10n_dk.account_tag_5931 | True | Kapitalinteresser, årets tilbageførsler af tidligere års opskrivninger | True | |
| 360 | dk_coa_5935 | Capital interests, write-downs at beginning of year | 5935 | asset_fixed | l10n_dk.account_tag_5935 | True | Kapitalinteresser, nedskrivninger primo | True | |
| 361 | dk_coa_5940 | Capital interests, write-downs for the year | 5940 | asset_fixed | l10n_dk.account_tag_5940 | True | Kapitalinteresser, årets nedskrivninger | True | |
| 362 | dk_coa_5950 | Capital interests, reversals of previous years' write-downs for the year | 5950 | asset_fixed | l10n_dk.account_tag_5950 | True | Kapitalinteresser, årets tilbageførsler af tidligere års nedskrivninger | True | |
| 363 | dk_coa_5970 | Receivables from equity investments (fixed assets) | 5970 | asset_fixed | l10n_dk.account_tag_5970 | True | Tilgodehavender hos kapitalinteresser (anlægsaktiv) | True | |
| 364 | dk_coa_5980 | Receivables from equity investments, write-downs at beginning of period (fixed assets) | 5980 | asset_fixed | l10n_dk.account_tag_5980 | True | Tilgodehavender hos kapitalinteresser, nedskrivninger primo (anlægsaktiv) | True | |
| 365 | dk_coa_5984 | Receivables from equity investments, write-downs during the year (fixed assets) | 5984 | asset_fixed | l10n_dk.account_tag_5984 | True | Tilgodehavender hos kapitalinteresser, nedskrivninger i årets løb (anlægsaktiv) | True | |
| 366 | dk_coa_5985 | Receivables from equity interests, reversal of previous years' write-downs (fixed assets) | 5985 | asset_fixed | l10n_dk.account_tag_5985 | True | Tilgodehavender hos kapitalinteresser, tilbageførsel af tidligere års nedskrivninger (anlægsaktiv) | True | |
| 367 | dk_coa_6000 | Other securities and equity investments | 6000 | asset_fixed | l10n_dk.account_tag_6000 | True | Andre værdipapirer og kapitalandele | True | |
| 368 | dk_coa_6020 | Deferred tax assets (non-current asset) | 6020 | asset_fixed | l10n_dk.account_tag_6020 | True | Udskudte skatteaktiver (anlægsaktiv) | True | |
| 369 | dk_coa_6030 | Other receivables (fixed assets) | 6030 | asset_fixed | l10n_dk.account_tag_6030 | True | Øvrige tilgodehavender (anlægsaktiv) | True | |
| 370 | dk_coa_6040 | Deposits (fixed assets) | 6040 | asset_fixed | l10n_dk.account_tag_6040 | True | Deposita (anlægsaktiv) | True | |
| 371 | dk_coa_6060 | Amounts owed by enterprise participants and management | 6060 | asset_fixed | l10n_dk.account_tag_6060 | True | Tilgodehavender hos virksomhedsdeltagere og ledelse | True | |
| 372 | dk_coa_6061 | Receivables from the Executive Board (fixed assets) | 6061 | asset_fixed | l10n_dk.account_tag_6061 | True | Tilgodehavender hos direktionen (anlægsaktiv) | True | |
| 373 | dk_coa_6062 | Receivables from the board of directors (fixed assets) | 6062 | asset_fixed | l10n_dk.account_tag_6062 | True | Tilgodehavender hos bestyrelsen (anlægsaktiv) | True | |
| 374 | dk_coa_6063 | Receivables from supervisory boards (fixed assets) | 6063 | asset_fixed | l10n_dk.account_tag_6063 | True | Tilgodehavender hos tilsynsråd (anlægsaktiv) | True | |
| 375 | dk_coa_6064 | Receivables from representative body (fixed asset) | 6064 | asset_fixed | l10n_dk.account_tag_6064 | True | Tilgodehavender hos repræsentantskab (anlægsaktiv) | True | |
| 376 | dk_coa_6080 | Raw materials and consumables, cost price at beginning of period | 6080 | asset_fixed | l10n_dk.account_tag_6080 | False | Råvarer og hjælpematerialer, kostpris primo | True | |
| 377 | dk_coa_6081 | Raw materials and consumables, additions for the year | 6081 | asset_fixed | l10n_dk.account_tag_6081 | False | Råvarer og hjælpematerialer, årets tilgange | True | |
| 378 | dk_coa_6082 | Raw materials and consumables, disposals for the year | 6082 | asset_fixed | l10n_dk.account_tag_6082 | False | Råvarer og hjælpematerialer, årets afgange | True | |
| 379 | dk_coa_6083 | Raw materials and consumables, internal transfer to/from other items | 6083 | asset_fixed | l10n_dk.account_tag_6083 | False | Råvarer og hjælpematerialer, intern overførsel til/fra andre poster | True | |
| 380 | dk_coa_6085 | Raw materials and consumables, write-downs at beginning of period | 6085 | asset_fixed | l10n_dk.account_tag_6085 | False | Råvarer og hjælpematerialer, nedskrivninger primo | True | |
| 381 | dk_coa_6090 | Raw materials and consumables, write-down for the year | 6090 | asset_fixed | l10n_dk.account_tag_6090 | False | Råvarer og hjælpematerialer, årets nedskrivning | True | |
| 382 | dk_coa_6091 | Raw materials and consumables, reversal of previous years' write-downs | 6091 | asset_fixed | l10n_dk.account_tag_6091 | False | Råvarer og hjælpematerialer, tilbageførsel af tidligere års nedskrivninger | True | |
| 383 | dk_coa_6110 | Work in progress, cost at beginning of period | 6110 | asset_fixed | l10n_dk.account_tag_6110 | False | Varer under fremstilling, kostpris primo | True | |
| 384 | dk_coa_6111 | Work in progress, additions for the year | 6111 | asset_fixed | l10n_dk.account_tag_6111 | False | Varer under fremstilling, årets tilgange | True | |
| 385 | dk_coa_6112 | Goods in production, disposals during the year | 6112 | asset_fixed | l10n_dk.account_tag_6112 | False | Varer under fremstilling, årets afgange | True | |
| 386 | dk_coa_6113 | Goods in production, internal transfer to/from other items | 6113 | asset_fixed | l10n_dk.account_tag_6113 | False | Varer under fremstilling, intern overførsel til/fra andre poster | True | |
| 387 | dk_coa_6115 | Work in progress, write-downs at beginning of period | 6115 | asset_fixed | l10n_dk.account_tag_6115 | False | Varer under fremstilling, nedskrivninger primo | True | |
| 388 | dk_coa_6120 | Work in progress, write-down for the year | 6120 | asset_fixed | l10n_dk.account_tag_6120 | False | Varer under fremstilling, årets nedskrivning | True | |
| 389 | dk_coa_6121 | Work in progress, reversal of previous years' write-downs | 6121 | asset_fixed | l10n_dk.account_tag_6121 | False | Varer under fremstilling, tilbageførsel af tidligere års nedskrivninger | True | |
| 390 | dk_coa_6140 | Manufactured goods and merchandise, cost at beginning of period | 6140 | asset_fixed | l10n_dk.account_tag_6140 | False | Fremstillede varer og handelsvarer, kostpris primo | True | |
| 391 | dk_coa_6141 | Manufactured goods and merchandise, additions for the year | 6141 | asset_fixed | l10n_dk.account_tag_6141 | False | Fremstillede varer og handelsvarer, årets tilgange | True | |
| 392 | dk_coa_6142 | Manufactured goods and merchandise, disposals for the year | 6142 | asset_fixed | l10n_dk.account_tag_6142 | False | Fremstillede varer og handelsvarer, årets afgange | True | |
| 393 | dk_coa_6143 | Manufactured goods and merchandise, internal transfer to/from other items | 6143 | asset_fixed | l10n_dk.account_tag_6143 | False | Fremstillede varer og handelsvarer, intern overførsel til/fra andre poster | True | |
| 394 | dk_coa_6145 | Manufactured goods and merchandise, write-downs at beginning of year | 6145 | asset_fixed | l10n_dk.account_tag_6145 | False | Fremstillede varer og handelsvarer, nedskrivninger primo | True | |
| 395 | dk_coa_6150 | Manufactured goods and merchandise, write-down for the year | 6150 | asset_fixed | l10n_dk.account_tag_6150 | False | Fremstillede varer og handelsvarer, årets nedskrivning | True | |
| 396 | dk_coa_6151 | Manufactured goods and merchandise, reversal of previous years' write-downs | 6151 | asset_fixed | l10n_dk.account_tag_6151 | False | Fremstillede varer og handelsvarer, tilbageførsel af tidligere års nedskrivninger | True | |
| 397 | dk_coa_6170 | Prepayments for goods | 6170 | asset_fixed | l10n_dk.account_tag_6170 | False | Forudbetalinger for varer | True | |
| 398 | dk_coa_6190 | Trade and other receivables | 6190 | asset_receivable | l10n_dk.account_tag_6190 | True | Tilgodehavender fra salg og tjenesteydelser | True | |
| 399 | dk_coa_6200 | Trade receivables, write-downs at beginning of period | 6200 | asset_current | l10n_dk.account_tag_6200 | False | Tilgodehavender fra salg og tjenesteydelser, nedskrivninger primo | True | |
| 400 | dk_coa_6201 | Write-downs during the year | 6201 | asset_current | l10n_dk.account_tag_6201 | False | Nedskrivninger i årets løb | True | |
| 401 | dk_coa_6202 | Reversal of previous years' write-downs | 6202 | asset_current | l10n_dk.account_tag_6202 | False | Tilbageførsel af tidligere års nedskrivninger | True | |
| 402 | dk_coa_6220 | Short-term receivables from affiliated enterprises | 6220 | asset_current | l10n_dk.account_tag_6220 | False | Kortfristede tilgodehavender hos tilknyttede virksomheder | False | |
| 403 | dk_coa_6230 | Accumulated allowances for losses on receivables from related companies | 6230 | asset_current | l10n_dk.account_tag_6230 | False | Akkumulerede nedskrivninger til tab på tilgodehavender fra tilknyttede virksomheder | False | |
| 404 | dk_coa_6240 | Work in progress for third parties | 6240 | asset_current | l10n_dk.account_tag_6240 | False | Igangværende arbejder for fremmed regning | True | |
| 405 | dk_coa_6250 | Accumulated allowances for losses on receivables from participating interests | 6250 | asset_current | l10n_dk.account_tag_6250 | False | Akkumulerede nedskrivninger til tab på tilgodehavender fra kapitalinteresser | False | |
| 406 | dk_coa_6252 | Receivables from affiliated companies (current assets) | 6252 | asset_current | l10n_dk.account_tag_6252 | False | Tilgodehavender hos tilknyttede virksomheder (omsætningsaktiv) | True | |
| 407 | dk_coa_6255 | Receivables from affiliated companies, write-downs at beginning of period (current assets) | 6255 | asset_current | l10n_dk.account_tag_6255 | False | Tilgodehavender hos tilknyttede virksomheder, nedskrivninger primo (omsætningsaktiv) | True | |
| 408 | dk_coa_6256 | Receivables from affiliated companies, write-downs during the year | 6256 | asset_current | l10n_dk.account_tag_6256 | False | Tilgodehavender hos tilknyttede virksomheder, nedskrivninger i årets løb | True | |
| 409 | dk_coa_6257 | Receivables from affiliated companies, reversal of previous years' write-downs (current assets) | 6257 | asset_current | l10n_dk.account_tag_6257 | False | Tilgodehavender hos tilknyttede virksomheder, tilbageførsel af tidligere års nedskrivninger (omsætningsaktiv) | True | |
| 410 | dk_coa_6262 | Receivables from associated companies (current assets) | 6262 | asset_current | l10n_dk.account_tag_6262 | False | Tilgodehavender hos associerede virksomheder (omsætningsaktiv) | False | |
| 411 | dk_coa_6265 | Receivables from associated companies, write-downs at beginning of year (current assets) | 6265 | asset_current | l10n_dk.account_tag_6265 | False | Tilgodehavender hos associerede virksomheder, nedskrivninger primo (omsætningsaktiv) | True | |
| 412 | dk_coa_6266 | Receivables from associates, write-downs during the year (current assets) | 6266 | asset_current | l10n_dk.account_tag_6266 | False | Tilgodehavender hos associerede virksomheder, nedskrivninger i årets løb (omsætningsaktiv) | True | |
| 413 | dk_coa_6267 | Receivables from associated companies, reversal of previous years' write-downs (current assets) | 6267 | asset_current | l10n_dk.account_tag_6267 | False | Tilgodehavender hos associerede virksomheder, tilbageførsel af tidligere års nedskrivninger (omsætningsaktiv) | True | |
| 414 | dk_coa_6270 | Contract work in progress | 6270 | asset_current | l10n_dk.account_tag_6270 | False | Igangværende arbejder for fremmed regning | False | |
| 415 | dk_coa_6282 | Receivables from equity investments (current assets) | 6282 | asset_current | l10n_dk.account_tag_6282 | False | Tilgodehavender hos kapitalinteresser (omsætningsaktiv) | True | |
| 416 | dk_coa_6285 | Receivables from equity investments, write-downs at beginning of period (current assets) | 6285 | asset_current | l10n_dk.account_tag_6285 | False | Tilgodehavender hos kapitalinteresser, nedskrivninger primo (omsætningsaktiv) | True | |
| 417 | dk_coa_6286 | Receivables from equity investments, write-downs during the year (current assets) | 6286 | asset_current | l10n_dk.account_tag_6286 | False | Tilgodehavender hos kapitalinteresser, nedskrivninger i årets løb (omsætningsaktiv) | True | |
| 418 | dk_coa_6287 | Receivables from equity interests, reversal of previous years' write-downs (current assets) | 6287 | asset_current | l10n_dk.account_tag_6287 | False | Tilgodehavender hos kapitalinteresser, tilbageførsel af tidligere års nedskrivninger (omsætningsaktiv) | True | |
| 419 | dk_coa_6290 | Deferred tax assets | 6290 | asset_current | l10n_dk.account_tag_6290 | False | Udskudte skatteaktiver | True | |
| 420 | dk_coa_6300 | Corporation tax receivable (current) | 6300 | asset_current | l10n_dk.account_tag_6300 | False | Tilgodehavende selskabsskat (kortfristet) | False | |
| 421 | dk_coa_6305 | Deferred tax assets (current assets) | 6305 | asset_current | l10n_dk.account_tag_6305 | False | Udskudte skatteaktiver (omsætningsaktiv) | True | |
| 422 | dk_coa_6310 | Withholding tax receivable (current asset) | 6310 | asset_current | l10n_dk.account_tag_6310 | False | Tilgodehavende kildeskat (omsætningsaktiv) | True | |
| 423 | dk_coa_6315 | Corporate tax receivable (current asset) | 6315 | asset_current | l10n_dk.account_tag_6315 | False | Tilgodehavende selskabsskat (omsætningsaktiv) | True | |
| 424 | dk_coa_6320 | VAT receivable (short-term) | 6320 | asset_current | l10n_dk.account_tag_6320 | False | True | Tilgodehavende moms (kortfristede) | True |
| 425 | dk_coa_6330 | Other receivables (current) | 6330 | asset_current | l10n_dk.account_tag_6330 | False | Øvrige tilgodehavender (kortfristede) | True | |
| 426 | dk_coa_6350 | Claims for payment of working capital and share premium | 6350 | asset_current | l10n_dk.account_tag_6350 | False | Krav på indbetaling af virksomhedskapital og overkurs | True | |
| 427 | dk_coa_6365 | Receivables from the Executive Board (current assets) | 6365 | asset_current | l10n_dk.account_tag_6365 | False | Tilgodehavender hos direktionen (omsætningsaktiv) | True | |
| 428 | dk_coa_6370 | Receivables from the board of directors (current assets) | 6370 | asset_current | l10n_dk.account_tag_6370 | False | Tilgodehavender hos bestyrelsens (omsætningsaktiv) | True | |
| 429 | dk_coa_6375 | Receivables from supervisory boards (current assets) | 6375 | asset_current | l10n_dk.account_tag_6375 | False | Tilgodehavender hos tilsynsråd (omsætningsaktiv) | True | |
| 430 | dk_coa_6376 | Receivables from representative body (current assets) | 6376 | asset_current | l10n_dk.account_tag_6376 | False | Tilgodehavender hos repræsentantskab (omsætningsaktiv) | True | |
| 431 | dk_coa_6390 | Prepayments and accrued income | 6390 | asset_current | l10n_dk.account_tag_6390 | False | Periodeafgrænsningsposter, der kan opretholdes skattemæssigt | True | |
| 432 | dk_coa_6400 | Prepayments and accrued income | 6400 | asset_current | l10n_dk.account_tag_6400 | False | Periodeafgrænsningsposter, der ikke kan opretholdes skattemæssigt | True | |
| 433 | dk_coa_6420 | Investments in associates not held for the long term | 6420 | asset_current | l10n_dk.account_tag_6420 | False | Kapitalandele i tilknyttede virksomheder som ikke er bestemt til vedvarende eje | True | |
| 434 | dk_coa_6450 | Other securities and equity investments not held for long-term ownership | 6450 | asset_current | l10n_dk.account_tag_6450 | False | Andre værdipapirer og kapitalandele som ikke er bestemt til vedvarende eje | True | |
| 435 | dk_coa_6470 | Cash and cash equivalents | 6470 | asset_current | l10n_dk.account_tag_6470 | False | Likvide beholdninger | True | |
| 436 | dk_coa_6480 | Bank account | 6480 | asset_current | l10n_dk.account_tag_6480 | False | Bankkonto | True | |
| 437 | dk_coa_6510 | Registered capital, etc. | 6510 | equity | l10n_dk.account_tag_6510 | False | Registreret kapital mv. | True | |
| 438 | dk_coa_6520 | Paid-up registered capital, etc. | 6520 | equity | l10n_dk.account_tag_6520 | False | Indbetalt registreret kapital mv. | True | |
| 439 | dk_coa_6525 | Unpaid registered capital, etc. | 6525 | equity | l10n_dk.account_tag_6525 | False | Ikke indbetalt registreret kapital mv. | True | |
| 440 | dk_coa_6540 | Share premium account | 6540 | equity | l10n_dk.account_tag_6540 | False | Overkurs ved emission | True | |
| 441 | dk_coa_6560 | Revaluation reserve | 6560 | equity | l10n_dk.account_tag_6560 | False | Reserve for opskrivninger | True | |
| 442 | dk_coa_6580 | Reserve for net revaluation reserve under the equity method | 6580 | equity | l10n_dk.account_tag_6580 | False | Reserve for nettoopskrivning efter den indre værdis metode | False | |
| 443 | dk_coa_6800 | Reserve for net revaluation according to the equity method | 6800 | equity | l10n_dk.account_tag_6800 | False | Reserve for nettoopskrivning efter den indre værdis metode | True | |
| 444 | dk_coa_6810 | Reserve for loans and collateral | 6810 | equity | l10n_dk.account_tag_6810 | False | Reserve for udlån og sikkerhedsstillelse | True | |
| 445 | dk_coa_6830 | Reserve for unpaid share capital and share premium account | 6830 | equity | l10n_dk.account_tag_6830 | False | Reserve for ikke indbetalt virksomhedskapital og overkurs | True | |
| 446 | dk_coa_6840 | Reserve for development costs | 6840 | equity | l10n_dk.account_tag_6840 | False | Reserve for udviklingsomkostninger | True | |
| 447 | dk_coa_6870 | Other statutory reserves | 6870 | equity | l10n_dk.account_tag_6870 | False | Øvrige lovpligtige reserver | True | |
| 448 | dk_coa_6890 | Statutory reserves | 6890 | equity | l10n_dk.account_tag_6890 | False | Vedtægtsmæssige reserver | True | |
| 449 | dk_coa_6910 | Other reserves | 6910 | equity | l10n_dk.account_tag_6910 | False | Øvrige reserver | True | |
| 450 | dk_coa_6914 | Reserve for entrepreneurial companies | 6914 | equity | l10n_dk.account_tag_6914 | False | Reserve for iværksætterselskaber | True | |
| 451 | dk_coa_6915 | Equity at beginning of period (Class A only) | 6915 | equity | l10n_dk.account_tag_6915 | False | Egenkapital primo (kun klasse A) | True | |
| 452 | dk_coa_6916 | Profit for the year (Class A only) | 6916 | equity | l10n_dk.account_tag_6916 | False | Årets resultat (kun klasse A) | True | |
| 453 | dk_coa_6917 | Free car (class A only) | 6917 | equity | l10n_dk.account_tag_6917 | False | Fri bil (kun klasse A) | True | |
| 454 | dk_coa_6918 | Travel and transport allowance (Class A only) | 6918 | equity | l10n_dk.account_tag_6918 | False | Rejse og befordringsgodtgørelse (kun klasse A) | True | |
| 455 | dk_coa_6919 | Free telephone (Class A only) | 6919 | equity | l10n_dk.account_tag_6919 | False | Fri telefon (Kun klasse A) | True | |
| 456 | dk_coa_6920 | Private shares (Class A only) | 6920 | equity | l10n_dk.account_tag_6920 | False | Private andele (Kun klasse A) | True | |
| 457 | dk_coa_6921 | Private depreciation (Class A only) | 6921 | equity | l10n_dk.account_tag_6921 | False | Private afskrivninger (Kun klasse A) | True | |
| 458 | dk_coa_6922 | Operating expenses without deductions (Class A only) | 6922 | equity | l10n_dk.account_tag_6922 | False | Driftsudgifter uden fradrag (Kun klasse A) | True | |
| 459 | dk_coa_6923 | Private withdrawal (Class A only) | 6923 | equity | l10n_dk.account_tag_6923 | False | Privat hævet (kun klasse A) | True | |
| 460 | dk_coa_6924 | Private deposits (Class A only) | 6924 | equity | l10n_dk.account_tag_6924 | False | Privat indskud (kun klasse A) | True | |
| 461 | dk_coa_6935 | Retained earnings, beginning of period | 6935 | equity | l10n_dk.account_tag_6935 | False | Overført resultat, primo | True | |
| 462 | dk_coa_6940 | Retained earnings, see appropriation of profit | 6940 | equity | l10n_dk.account_tag_6940 | False | Overført resultat, jf. resultatdisponering | True | |
| 463 | dk_coa_6955 | Proposed dividend, beginning of period | 6955 | equity | l10n_dk.account_tag_6955 | False | Foreslået udbytte, primo | True | |
| 464 | dk_coa_6956 | Distributed dividend | 6956 | equity | l10n_dk.account_tag_6956 | False | Udloddet udbytte | True | |
| 465 | dk_coa_6960 | Proposed dividend in accordance with the appropriation of profits | 6960 | equity | l10n_dk.account_tag_6960 | False | Foreslået udbytte jf. resultatdisponeringen | True | |
| 466 | dk_coa_6985 | Provisions for pensions and similar obligations | 6985 | equity | l10n_dk.account_tag_6985 | False | Hensættelser til pensioner og lignende forpligtelser | True | |
| 467 | dk_coa_7010 | Provisions for deferred taxes | 7010 | equity | l10n_dk.account_tag_7010 | False | Hensættelser til udskudt skat | True | |
| 468 | dk_coa_7020 | Provisions for pensions and similar obligations | 7020 | equity | l10n_dk.account_tag_7020 | False | Hensættelser til pensioner og lignende forpligtelser | False | |
| 469 | dk_coa_7040 | Other provisions | 7040 | equity | l10n_dk.account_tag_7040 | False | Andre hensatte forpligtelser | True | |
| 470 | dk_coa_7055 | Debt raised through the issue of bonds (long-term) | 7055 | equity | l10n_dk.account_tag_7055 | False | Gæld, der er optaget ved udstedelse af obligationer (langfristet) | True | |
| 471 | dk_coa_7065 | Convertible and dividend-bearing debt instruments (long-term) | 7065 | equity | l10n_dk.account_tag_7065 | False | Konvertible og udbyttegivende gældsbreve (langfristet) | True | |
| 472 | dk_coa_7110 | Debt to credit and mortgage institutions (long-term) | 7110 | liability_non_current | l10n_dk.account_tag_7110 | False | Gæld til kredit- og realkreditinstitutter (langfristet) | True | |
| 473 | dk_coa_7120 | Debt to banks (long-term) | 7120 | liability_non_current | l10n_dk.account_tag_7120 | False | Gæld til banker (langfristet) | True | |
| 474 | dk_coa_7125 | Lease liabilities (long-term) | 7125 | liability_non_current | l10n_dk.account_tag_7125 | False | Leasingforpligtelser (langfristet) | True | |
| 475 | dk_coa_7126 | Other long-term debt | 7126 | liability_non_current | l10n_dk.account_tag_7126 | False | Øvrig langfristet gæld | True | |
| 476 | dk_coa_7145 | Prepayments received from customers (long-term) | 7145 | liability_non_current | l10n_dk.account_tag_7145 | False | Modtagne forudbetalinger fra kunder (langfristet) | True | |
| 477 | dk_coa_7155 | Suppliers of goods and services (long-term) | 7155 | liability_non_current | l10n_dk.account_tag_7155 | False | Leverandører af varer og tjenesteydelser (langfristet) | True | |
| 478 | dk_coa_7160 | Amounts owed to affiliated undertakings - long-term debt | 7160 | liability_non_current | l10n_dk.account_tag_7160 | False | Gæld til tilknyttede virksomheder - langfristet gæld | True | |
| 479 | dk_coa_7165 | Notes payable (long-term) | 7165 | liability_non_current | l10n_dk.account_tag_7165 | False | Vekselgæld (langfristet) | True | |
| 480 | dk_coa_7170 | Amounts owed to participating interests - long-term debt | 7170 | liability_non_current | l10n_dk.account_tag_7170 | False | Gæld til kapitalinteresser - langfristet gæld | False | |
| 481 | dk_coa_7175 | Payables to affiliated companies (long-term) | 7175 | liability_non_current | l10n_dk.account_tag_7175 | False | Gæld til tilknyttede virksomheder (langfristet) | True | |
| 482 | dk_coa_7185 | Debt to equity (long-term) | 7185 | liability_non_current | l10n_dk.account_tag_7185 | False | Gæld til kapitalinteresser (langfristet) | True | |
| 483 | dk_coa_7190 | Other payables - long-term | 7190 | liability_non_current | l10n_dk.account_tag_7190 | True | Anden gæld - langfristet | True | |
| 484 | dk_coa_7195 | Other debt (long-term) | 7195 | liability_non_current | l10n_dk.account_tag_7195 | True | Anden gæld (langfristet) | True | |
| 485 | dk_coa_7210 | Debt to company participants and management (long-term) | 7210 | liability_non_current | l10n_dk.account_tag_7210 | False | Gæld til virksomhedssdeltagere og ledelse (langfristet) | True | |
| 486 | dk_coa_7230 | Deposits (long-term) | 7230 | liability_non_current | l10n_dk.account_tag_7230 | False | Deposita (langfristet) | True | |
| 487 | dk_coa_7240 | Lease liability (long-term) | 7240 | liability_non_current | l10n_dk.account_tag_7240 | False | Leasingforpligtelse (langfristet) | True | |
| 488 | dk_coa_7250 | Corporate tax payable (long-term) | 7250 | liability_non_current | l10n_dk.account_tag_7250 | False | Skyldig selskabsskat (langfristet) | True | |
| 489 | dk_coa_7265 | Accruals (long-term) | 7265 | liability_non_current | l10n_dk.account_tag_7265 | False | Periodeafgrænsningsposter (langfristet) | True | |
| 490 | dk_coa_7285 | Debt raised through the issue of bonds (short-term) | 7285 | liability_non_current | l10n_dk.account_tag_7285 | False | Gæld, der er optaget ved udstedelse af obligationer (kortfristet) | True | |
| 491 | dk_coa_7295 | Convertible and dividend-bearing debt instruments (short-term) | 7295 | liability_non_current | l10n_dk.account_tag_7295 | False | Konvertible og udbyttegivende gældsbreve (kortfristet) | True | |
| 492 | dk_coa_7310 | Debt to credit and mortgage institutions (short-term) | 7310 | liability_current | l10n_dk.account_tag_7310 | False | Gæld til kredit- og realkreditinstitutter (kortfristet) | True | |
| 493 | dk_coa_7330 | Debt to banks (short-term) | 7330 | liability_current | l10n_dk.account_tag_7330 | False | Gæld til banker (kortfristet) | True | |
| 494 | dk_coa_7345 | Lease liabilities (current) | 7345 | liability_current | l10n_dk.account_tag_7345 | False | Leasingforpligtelser (kortfristet) | True | |
| 495 | dk_coa_7350 | Other short-term debt | 7350 | liability_current | l10n_dk.account_tag_7350 | False | Øvrig kortfristet gæld | True | |
| 496 | dk_coa_7410 | Prepayments received from customers (short-term) | 7410 | liability_current | l10n_dk.account_tag_7410 | False | Modtagne forudbetalinger fra kunder (kortfristet) | True | |
| 497 | dk_coa_7440 | Suppliers of goods and services (short-term) | 7440 | liability_payable | l10n_dk.account_tag_7440 | True | Leverandører af varer og tjenesteydelser (kortfristet) | True | |
| 498 | dk_coa_7455 | Work in progress for third parties (short-term debt) | 7455 | liability_payable | l10n_dk.account_tag_7455 | True | Igangværende arbejder for fremmed regning (kortfristet gæld) | True | |
| 499 | dk_coa_7456 | Advance payments received (current liabilities) | 7456 | liability_payable | l10n_dk.account_tag_7456 | True | Modtagne acontobetalinger (kortfristet gæld) | True | |
| 500 | dk_coa_7465 | Notes payable (short-term) | 7465 | liability_payable | l10n_dk.account_tag_7465 | True | Vekselgæld (kortfristet) | True | |
| 501 | dk_coa_7510 | Payables to affiliated companies (current) | 7510 | liability_current | l10n_dk.account_tag_7510 | False | Gæld til tilknyttede virksomheder (kortfristet) | True | |
| 502 | dk_coa_7520 | Amounts owed to participating interests - current liabilities | 7520 | liability_current | l10n_dk.account_tag_7520 | False | Gæld til kapitalinteresser - kortfristet gæld | False | |
| 503 | dk_coa_7535 | Debt to equity interests (short-term) | 7535 | liability_current | l10n_dk.account_tag_7535 | False | Gæld til kapitalinteresser (kortfristet) | True | |
| 504 | dk_coa_7590 | Debt to company participants and management (short-term) | 7590 | liability_current | l10n_dk.account_tag_7590 | False | Gæld til virksomhedsdeltagere og ledelse (kortfristet) | True | |
| 505 | dk_coa_7610 | Deposits (short-term) | 7610 | liability_current | l10n_dk.account_tag_7610 | False | Deposita (kortfristet) | True | |
| 506 | dk_coa_7630 | Lease liability - current | 7630 | liability_current | l10n_dk.account_tag_7630 | False | Leasingforpligtelse - kortfristet | False | |
| 507 | dk_coa_7680 | Sales tax | 7680 | liability_current | l10n_dk.account_tag_7680 | False | Salgsmoms | True | |
| 508 | dk_coa_7700 | VAT on purchases of goods abroad, EU and non-EU | 7700 | liability_current | l10n_dk.account_tag_7700 | False | Moms af varekøb udland, EU og ikke-EU | True | |
| 509 | dk_coa_7720 | VAT on purchases of services abroad, EU and non-EU | 7720 | liability_current | l10n_dk.account_tag_7720 | False | Moms af ydelseskøb udland, EU og ikke-EU | True | |
| 510 | dk_coa_7740 | VAT on purchases | 7740 | liability_current | l10n_dk.account_tag_7740 | False | Købsmoms | True | |
| 511 | dk_coa_7760 | Oil and liquefied petroleum gas tax | 7760 | liability_current | l10n_dk.account_tag_7760 | False | Olie- og flaskegasafgift | True | |
| 512 | dk_coa_7780 | Electricity tax | 7780 | liability_current | l10n_dk.account_tag_7780 | False | Elafgift | True | |
| 513 | dk_coa_7800 | Natural and town gas tax | 7800 | liability_current | l10n_dk.account_tag_7800 | False | Naturgas- og bygasafgift | True | |
| 514 | dk_coa_7810 | Coal tax | 7810 | liability_current | l10n_dk.account_tag_7810 | False | Kulafgift | True | |
| 515 | dk_coa_7820 | Water tax | 7820 | liability_current | l10n_dk.account_tag_7820 | False | Vandafgift | True | |
| 516 | dk_coa_7830 | CO2 tax | 7830 | liability_current | l10n_dk.account_tag_7830 | False | Co2-afgift | True | |
| 517 | dk_coa_7840 | VAT payable | 7840 | liability_current | l10n_dk.account_tag_7840 | True | True | Skyldig moms | True |
| 518 | dk_coa_7860 | Wages and salaries payable | 7860 | liability_current | l10n_dk.account_tag_7860 | True | Skyldig løn og gager | True | |
| 519 | dk_coa_7880 | Bonus and profit-sharing payable | 7880 | liability_current | l10n_dk.account_tag_7880 | True | Skyldig bonus og tantieme | True | |
| 520 | dk_coa_7900 | Holiday pay due | 7900 | liability_current | l10n_dk.account_tag_7900 | False | Skyldige feriepenge | True | |
| 521 | dk_coa_7920 | A tax payable | 7920 | liability_current | l10n_dk.account_tag_7920 | True | Skyldig A-skat | True | |
| 522 | dk_coa_7940 | AM contribution due | 7940 | liability_current | l10n_dk.account_tag_7940 | False | Skyldigt AM-bidrag | True | |
| 523 | dk_coa_7960 | ATP contribution due | 7960 | liability_current | l10n_dk.account_tag_7960 | False | Skyldigt ATP-bidrag | True | |
| 524 | dk_coa_7980 | AMP contribution due | 7980 | liability_current | l10n_dk.account_tag_7980 | False | Skyldigt AMP-bidrag | True | |
| 525 | dk_coa_8000 | Other pension payable | 8000 | liability_current | l10n_dk.account_tag_8000 | True | Anden skyldig pension | True | |
| 526 | dk_coa_8010 | Employer contributions due (total payment) | 8010 | liability_current | l10n_dk.account_tag_8010 | True | Skyldig arbejdsgiverbidrag (samlet betaling) | True | |
| 527 | dk_coa_8030 | Holiday pay liability | 8030 | liability_current | l10n_dk.account_tag_8030 | True | Skyldig feriepengeforpligtigelse | True | |
| 528 | dk_coa_8035 | Holiday allowance due | 8035 | liability_current | l10n_dk.account_tag_8035 | True | Skyldigt ferietillæg | True | |
| 529 | dk_coa_8040 | Other payables | 8040 | liability_current | l10n_dk.account_tag_8040 | True | Øvrig anden gæld | True | |
| 530 | dk_coa_8045 | Public subsidies received for subsequent taxation | 8045 | liability_current | l10n_dk.account_tag_8045 | False | Modtagne offentlige tilskud til senere beskatning | True | |
| 531 | dk_coa_8070 | Accruals (current) | 8070 | liability_current | l10n_dk.account_tag_8070 | False | Periodeafgrænsningsposter (kortfristet) | True |