2.1. The following financial institutions are comprised by the act concerning basic business accounts:

• financial institutions, which have been individually appointed by the Danish Financial Supervisory Authority (Finanstilsynet) as systemically important financial institutions (SIFI), or which are part of group of companies that have been appointed as a systemically important financial institution (SIFI) according to Sec. 308 of the Danish Financial Business Act, and which fulfill the conditions in section 2.2 below.

• branches of foreign credit institutions, which are part of a group of companies, where one company of the group has been appointed by the Danish Financial Supervisory Authority (Finanstilsynet) as a systemically important financial institution (SIFI) according to Sec. 308 of the Danish Financial Business Act, and which fulfil the conditions in section 2.2 below.

• Danish financial institutions with a working capital that is above the limit determined by the Minister for Business according to Sec. 1 a, 3, in the Danish act on Payment Accounts and Basic Business Accounts and that are stated on the Danish Financial Supervisory Authority’s list , published every year on 1 July.

2.2. A financial institution mentioned in section 2.1 above, no. 1)-3) is solely included by the right to complain, if the financial institution offers payment accounts to be used by a company or an association to deposit funds, to withdraw cash as well as carry out and receive payment transactions, including credit transactions from a third party.

The Danish Financial Supervisory Authority (FSA) has pr. 1 July 2025 published the below list of institutions which fulfil the capital requirements in the Act. Complaints can be made about these institutions if they offer payment accounts to companies or associations.

• Danske Bank

• Jyske Bank

• Nykredit Bank

• Nordea Danmark, Filial af Nordea Bank Abp, Finland

• Sydbank

• Spar Nord Bank

• Aktieselskabet Arbejdernes Landsbank

• Saxo Bank

• Coop Bank

• Vestjysk Bank

• Ringkjøbing Landbobank. Aktieselskab

• Sparekassen Danmark

• Sparekassen Kronjylland

• Lån & Spar Bank

• SJF Bank (tidligere Sparekassen Sjælland-Fyn)

• Middelfart Sparekasse

• Danske Andelskassers Bank