The largest Danish bank said the FSA had identified 1.6 billion Danish crowns in additional impairments based on its 2013 accounts, of which the majority had been booked.

"The remaining amount of 0.7 billion Danish crowns, including 0.4 billion crowns relating to the group's non-core activities, will be taken into account in the bank’s impairment charges for the fourth quarter of 2014," Danske said in a statement.

The FSA had also told Jyske Bank to book an additional 456 million crowns, which it had done this year. Unlisted Nykredit had to book 501 million crowns and Sydbank 75 million crowns - it was not immediately clear whether these had been dealt with.

The European Banking Authority tests on 123 European Union banks included Danske Bank, Sydbank, Jyske Bank and Nykredit.

All four passed the stress test by a large margin - Danske had a Common Equity Tier 1 ratio of 11.7 percent, well above the 5.5 percent level that means a failure. Jyske bank had 13.6 percent, Sydbank had 12.9 percent and Nykredit had 10.9 percent.

(1 US dollar = 5.8742 Danish crown)

(Reporting by Ole Mikkelsen and Sabina Zawadzki, editing by Mike Peacock)

Stocks treated in this article : Danske Bank A/S, Jyske Bank A/S, Sydbank A/S