Documentation of statistics: Financial assets and liabilities of local government
The accounts are also used in a number of other areas, including calculation of the EMU-debt, the EDP questionnaire for Eurostat, government planning, business cycle monitoring, and the financial accounts in the national accounts for government expenditure and revenue.
https://www.dst.dk/en/Statistik/dokumentation/documentationofstatistics/financial-assets-and-liabilities-of-local-government1
Documentation of statistics