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| English | Danish |
| opening balance | primosaldo (The balance of an account at the beginning of a fiscal period) |
| opening balance | startsaldo (The balance of an account at the beginning of a fiscal period) |
| opening chevron | "-tegn (The " character) |
| Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Forberedelse af en åbningsbalance til datoen for overgang til IFRS (A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS)) |