28308787 2021-12-31 cmn:ConsolidatedMember 28308787 2021-12-31 28308787 2022-12-31 cmn:ConsolidatedMember 28308787 2022-12-31 28308787 2021-01-01 2021-12-31 cmn:ConsolidatedMember 28308787 2022-01-01 2022-12-31 cmn:ConsolidatedMember 28308787 2021-01-01 2021-12-31 28308787 2022-01-01 2022-12-31 iso4217:DKK xbrli:pure 28308787 2021-01-01 2021-12-31 fsa:RetainedEarningsMember cmn:ConsolidatedMember 28308787 2021-01-01 2021-12-31 fsa:RetainedEarningsMember 28308787 2022-01-01 2022-12-31 fsa:RetainedEarningsMember cmn:ConsolidatedMember 28308787 2022-01-01 2022-12-31 fsa:RetainedEarningsMember 28308787 2021-01-01 2021-12-31 fsa:ReserveForNetRevaluationAccordingToEquityMethodMembercmn:ConsolidatedMember 28308787 2021-01-01 2021-12-31 fsa:ReserveForNetRevaluationAccordingToEquityMethodMember 28308787 2022-01-01 2022-12-31 fsa:ReserveForNetRevaluationAccordingToEquityMethodMembercmn:ConsolidatedMember 28308787 2022-01-01 2022-12-31 fsa:ReserveForNetRevaluationAccordingToEquityMethodMember 28308787 2021-01-01 2021-12-31 fsa:ProposedDividendRecognisedInEquityMembercmn:ConsolidatedMember 28308787 2021-01-01 2021-12-31 fsa:ProposedDividendRecognisedInEquityMember 28308787 2022-01-01 2022-12-31 fsa:ProposedDividendRecognisedInEquityMembercmn:ConsolidatedMember 28308787 2022-01-01 2022-12-31 fsa:ProposedDividendRecognisedInEquityMember 28308787 2022-01-01 2022-12-31 1 cmn:ConsolidatedMember 28308787 2022-01-01 2022-12-31 2 cmn:ConsolidatedMember 28308787 2022-01-01 2022-12-31 1 cmn:ConsolidatedMember 28308787 2021-01-01 cmn:ConsolidatedMember 28308787 2022-01-01 cmn:ConsolidatedMember 3520 Farum Havremarken 3-5 -215313 -661306 -875457 -390743 -9358886 -6282096 -6282096 -17592034 -8780367 -3766012 3100405 -6379292 250000 250000 250000 250000 3525081 -8619826 440258 0 356557 0 Værdiforringelse af materielle anlægsaktiver Impairment of plant and equipment Den regnskabsmæssige værdi af materielle anlægsaktiver gennemgås årligt for indikationer på værdiforringelse, ud over det som udtrykkes ved de normale afskrivninger. Hvis dette er tilfældet, foretages der nedskrivning af hvert enkelt aktiv henholdsvis gruppe af aktiver til lavere genindvindingsværdi. The carrying amount of and property plant and equipment is reviewed annually for indication of impairment for loss, apart from what is expressed by usual amortisation and depreciation. If this applies, impairment for loss is made of each asset or group of assets, respectively, to lower recoverable amount. Som genindvingsværdi anvendes den højeste værdi af forventet nettosalgspris og kapitalværdi. Kapitalværdi opgøres som nutidsværdien af de forventede nettopengestrømme fra anvendelsen af aktivet eller aktivgruppen. As recoverable amount, the higher of expected net selling price and net present value is applied. The net present value is calculated as the present value of the anticipated cash flows from the use of the asset or the group of assets. Årets nedskrivninger indregnes i resultatopgørelsen under af- og nedskrivninger af materielle anlægsaktiver. Impairment for loss for the year is recognised in the income statement as amortisation, depreciation and impairment for loss of property, plant and equipment. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued Grundlag for konklusion Basis for opinion Vi har udført vores revision i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark. Vores ansvar ifølge disse standarder og krav er nærmere beskrevet i revisionspåtegningens afsnit "Revisors ansvar for revisionen af årsregnskabet". Vi er uafhængige af selskabet i overensstemmelse med International Ethics Standards Board for Accountants’ internationale retningslinjer for revisorers etiske adfærd (IESBA Code) og de yderligere etiske krav, der er gældende i Danmark, ligesom vi har opfyldt vores øvrige etiske forpligtelser i henhold til disse krav og IESBA Code. Det er vores opfattelse, at det opnåede revisionsbevis er tilstrækkeligt og egnet som grundlag for vores konklusion. We conducted our audit in accordance with international Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the “Auditor’s Responsibilities for the Audit of the Financial Statements” section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. INDEPENDENT AUDITORS AUDIT REPORT <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">15</td><td Colspan = 1 style="text-align: left">Eventualforpligtelser</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">Contingent liabilities</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Moderselskabet:</td><td Colspan = 1 style="text-align: left">The parent</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Selskabet indgår i sambeskatningen med øvrige koncernselskaber og hæfter solidarisk med de øvrige koncernselskaber for forfaldne og ikke afregnede selskabsskatter samt kildeskat af renter, royalties og udbytte. Det samlede beløb for skyldig selskabsskat fremgår af årsrapporten for Mikkelsen Group ApS. Eventuelle senere korrektioner til selskabsskatter og kildeskatter kan medføre at selskabets hæftelse udgør et større beløb.</td><td Colspan = 1 style="text-align: left">The company is jointly taxed with other group companies and is jointly liable with the other group companies for payable and unsettled corporation and withholding taxes.The total amount for payable corporate tax is shown in the annual report for Mikkelsen Group ApS. Any subsequent corrections to the corporate tax and withtholding taxes can lead to a higher liability for the Company.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 8 style="border-bottom: 1px solid; font-weight: bold; text-align: Center">PARENT</td><td Colspan = 1 style="border-bottom: 1px solid; font-weight: bold; text-align: Center">GROUP</td><td Colspan = 1 style="border-bottom: 1px solid; font-weight: bold; text-align: Center"></td><td Colspan = 1 style="border-bottom: 1px solid; font-weight: bold; text-align: Center"></td><td Colspan = 1 style="font-weight: bold; text-align: left"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">17</td><td Colspan = 1 style="text-align: left">Kontraktlige forpligtelser</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">Contractual obligations</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Koncern:</td><td Colspan = 1 style="text-align: left">The group</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Koncernen har indgået operationelle leasingkontrakter om leasing af biler. Den samlede leasingforpligtelse udgør ca. t.kr. 245.</td><td Colspan = 1 style="text-align: left">The group has entered into operating lease for lease of cars. The total lease commitment represents approx. T.DKK 245.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 928px" ><tr><td style="width: 5%"></td><td style="width: 26%"></td><td style="width: 8%"></td><td style="width: 3%"></td><td style="width: 8%"></td><td style="width: 3%"></td><td style="width: 8%"></td><td style="width: 3%"></td><td style="width: 10%"></td><td style="width: 3%"></td><td style="width: 9%"></td><td style="width: 3%"></td><td style="width: 10%"></td></tr><tr><td Colspan = 1 style="text-align: left">9</td><td Colspan = 12 style="text-align: left">Anlægs- og afskrivningsoversigt,</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">koncernen, materielle aktiver</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">List of fixed assets, amortisation and depreciation,</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="border-bottom: 1px solid; text-align: left">property, plant and equipment</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Andre anlæg,</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 4 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Grunde og</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right">driftsmateriel</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Indretning af </td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 4 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">bygninger</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right">og inventar</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">lejede lokaler</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">I ALT</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 4 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Land and</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Center">Other fixtures,</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Leasehold</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 4 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">buildings</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">etc.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">improvements</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">TOTAL</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">Kostpris pr. 1/1 2022</td><td Colspan = 1 style="text-align: Right">8.121.384</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">18.976.624</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.623.873</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">28.721.881</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">28.203.745</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Cost at 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">Regulering primo</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">18.464</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.267</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">19.731</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-3.566</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Adjustment, previous years</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">Tilgang i året</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.136.655</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">6.619</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.143.275</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">3.312.758</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Additions for the year</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">Afgang i året</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-408.969</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-408.969</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-2.945.510</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Disposals for the year</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">KOSTPRIS PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">8.121.384</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">19.722.774</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.631.759</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">29.475.918</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">28.567.427</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">COST AT 31/12 2022</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">Af- og nedskrivninger pr. 1/1 2022</td><td Colspan = 1 style="text-align: Right">1.026.380</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">14.612.928</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.407.078</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">17.046.386</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">17.307.432</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Amortisation and impairment at 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">Regulering primo</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">10.240</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">702</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">10.942</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">5.365</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Adjustment, previous years</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">Årets afskrivninger</td><td Colspan = 1 style="text-align: Right">62.614</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.407.266</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">73.955</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.543.834</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.805.381</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Amortisation for the year</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">Årets nedskrivninger</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Impairment for the year</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">Af- og nedskrivninger, afgang i året</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-376.504</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-376.504</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-2.145.457</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Amortisation and impairment, disposals for the year</td></tr><tr><td Colspan = 13 style="font-weight: bold; text-align: left">NOTES FOR THE CONSOLIDATED FINANCIAL STATEMENTS</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">AF- OG NEDSKRIVNINGER PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.088.994</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">15.653.930</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.481.734</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">18.224.658</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">16.972.722</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">AMORTISATION AND IMPAIRMENT AT 31/12 2022</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">REGNSKABSMÆSSIG VÆRDI PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">7.032.390</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">4.068.845</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">150.025</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">11.251.260</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">11.594.705</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">CARRYING AMOUNT AT 31/12 2022</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Heraf indgår finansielt </td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">leasede aktiver med </td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">4.074.799</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">4.074.799</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">2.643.018</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Of this, assets held under finance lease are included by </td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">Salgspris, afgang</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.282.845</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Selling price, disposals</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">Regnskabsmæssig værdi, afgang</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-797.478</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Carrying amount, disposals</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 3 style="text-align: left">FORTJENESTE/TAB VED SALG</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">485.367</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">PROFIT/LOSS ON SALE</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr></table> 8000000 3500000 44295323 -85925 20108866 Til kapitalejeren i Mikkelsen Group ApS To the shareholder of Mikkelsen Group ApS 2860 Søborg Buddingevej 312 -1404412 52620 -425294 -1737239 158 0 167 0 3637901 1619583 1059949 617606 8756752 -1164635 2508887 5078800 Statsautoriseret revisor Filialer i udlandet Foreign branches Selskabet driver endvidere virksomhed via filial i Sverige, som sælger virksomhedens produkter og services. Filialen er hjemhørende i Gøteborg (M. Mikkelsen Electronics) The group also operates via a branch in Sweden, which sells the companys products and services. The branch is based in Gothenburg (M. Mikkelsen Electronics) HOVED- OG NØGLETALSOVERSIGT FINANCIAL HIGHLIGHTS Nøgletallene er udarbejdet i overensstemmelse med "Anbefalinger & Nøgletal 2015" fra Finansforeningen. The ratios have been prepared in accordance with "Guidelines and ratios 2015 " from The Danish Finance Analysts Society. Nøgletallene er beregnet således: The ratios have been calculated as follows: Afkast af investeret kapital = Return on invested capital = Resultat af primær drift * 100 Operating profit * 100 gns. investeret kapital Av. invested capital Soliditetsgrad = Solvency = Egenkapital ultimo * 100 Equity at year-end * 100 Samlede aktiver Total assets Forrentning af egenkapital = Return on equity = Årets resultat * 100 Profit or loss for the year * 100 Gennemsnitlig egenkapital Average equity Investeret kapital= driftsmæssige immaterielle og materielle anlægsaktiver samt nettoarbejdskapital. Invested capital= Intangible and fixed assets relating to the activities + networkingcapital. Direktør Direktør Egenkapital Equity Ledelsens forslag til udbytte for regnskabsåret vises som en særskilt post under egenkapitalen. Managements proposed dividends for the financial year is disclosed as a separate item in equity. Andre finansielle indtægter og øvrige finansielle omkostninger Other financial income and other financial expenses Finansielle indtægter og omkostninger indregnes i resultatopgørelsen med de beløb, der vedrører regnskabsåret. Finansielle poster omfatter renter, realiserede og urealiserede valutakursfortjenester og -tab, realiserede og urealiserede fortjenester og -tab ved salg af andre værdipapirer og kapitalandele, udbytter, amortiserede renter af leasingforpligtelser, amortisering af gæld til realkreditinstitutter samt rentetillæg og rentegodtgørelse under acontoskatteordningen. Financial income and expenses is recognised with amounts concerning the financial year. Financial items comprise interest, realised and unrealised exchange gains and losses, realised and unrealised gains and losses on sale of other securities and investments, dividends, amortised interest on lease commitments, amortisation of debt to mortgage credit institutions as well as interest surcharge and interest reimbursements under the Danish Tax Prepayment Scheme. Gældsforpligtelser Financial liabilities Finansielle forpligtelser indregnes ved låneoptagelsen til det modtagne provenu efter fradrag af afholdte låneomkostninger og andre omkostninger direkte foranlediget af lånefremskaffelsen. I de efterfølgende perioder måles de finansielle forpligtelser til amortiseret kostpris svarende til den kapitaliserede værdi ved anvendelse af den effektive rente, så forskellen mellem provenuet og den nominelle værdi indregnes i resultatopgørelsen over låneperioden. Financial liabilities are recognized when raising th eloan at the proceeds received after deduction of borrowing costs, direclyt addressed by the loan. In subsequent periods, financial liabilities are measured at amortized cost equal to the capitalized value using the effective interest rate, so the difference between the proceeds and the nominal value is recognized in the income statement over the loan period. Prioritetsgæld er således målt til amortiseret kostpris, der for kontantlån svarer til lånets restgæld. For obligationslån svarer amortiseret kostpris til en restgæld beregnet som lånets underliggende kontantværdi på lånoptagelsestidspunktet reguleret med en over afdragstiden foretaget amortisering af lånets kursregulering på optagelsestidspunktet. Mortgage debt hence is measured at amortized cost, which for cashloans equal the outstanding debt. For bondloans amortized cost corresponds to the outstanding debt, calculated as the loan´s underlying cash value at the date of obtaining the loan regulated with a loan value adjustments based on an amortization, over the amortization period. Gældsforpligtelser i øvrigt er målt til amortiseret kostpris svarende til nominel værdi. Other liabilities other than provisions have been measured at amortised cost which corresponds to nominal value. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued Gældsforpligtelser i øvrigt er målt til amortiseret kostpris svarende til nominel værdi. Other liabilities other than provisions have been measured at amortised cost which corresponds to nominal value. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued Andre driftsindtægter Other operating income Andre driftsindtægter indeholder regnskabsposter af sekundær karakter i forhold til virksomhedens hovedaktivitet, herunder avance ved salg af anlægsaktiver. Other operating income includes financial statement items of a secondary nature in relation to the primary activity of the enterprise, including profit on sale of fixed assets. <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">14</td><td Colspan = 1 style="text-align: left">Eventualaktiver</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">Contingent assets</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Moder:</td><td Colspan = 1 style="text-align: left">Parent:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Selskabet har ej indregnede udskudte skatteaktiver på t.kr. 188.</td><td Colspan = 1 style="text-align: left">The group has unrecognized deffered tax assets of T.DKK 188.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Koncern:</td><td Colspan = 1 style="text-align: left">The group</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Koncernen har ej indregnede udskudte skatteaktiver på t.kr. 3.654.</td><td Colspan = 1 style="text-align: left">The group has unrecognized deffered tax assets of T.DKK 3.654.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">16</td><td Colspan = 1 style="text-align: left">Pantsætninger og</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">sikkerhedsstillelser</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">Assets charged and security</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Koncern:</td><td Colspan = 1 style="text-align: left">The group</td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Virksomhedspant, nom. t.kr. 11.500, i selskabets varelager, debitorer med en balanceværdi på t.kr. 20.173 er deponeret til sikkerhed for engagement med kreditinstitut. </td><td Colspan = 1 style="text-align: left">Company pledge, nom. T.DKK 11.500, in the Companys inventory, debtors with an accounting value of T.DKK 20,173, has been deposited as security for account with credit institution. </td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Ejerpantebrev, nom. t.kr. 3.884, i koncernens grunde og bygninger med en balanceværdi på t.kr. 7.032 er deponeret som sikkerhed for engagement med kreditinstitut.</td><td Colspan = 1 style="text-align: left">Mortgage deed registered to the mortgagor, nominally t.DKK 3,884, in the Groups land and buildings with a carrying amount of t.DKK 7,032 has been deposited as security for account with credit institution.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr></table> Særlige risici Particular risks Det er ledelsens vurdering, at koncernen ikke er udsat for særlige risici, herunder forretningsmæssige eller finansielle, ud over almindeligt forekommende risici inden for koncernens branche. Management believes that the Group is not exposed to particular risks, including business or financial, in addition to common risks within the Groups business. I henhold til årsregnskabslovens § 86, stk. 4 har moderselskabet ikke udarbejdet pengestrømsopgørelse. In accordance with section 86 (1) of the Danish Financial Statements Act. 4, the parent company has not prepared cash flow statement. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued Direktionen har dags dato behandlet og godkendt årsrapporten for 1. januar - 31. december 2022 for Mikkelsen Group ApS. The Board of Executives have today discussed and approved the annual report for the financial year 1 January - 31 December 2022 of Mikkelsen Group ApS. 584286 0 53510228 7655365 31180905 5026320 3368901 671220 1805381 1543834 1805381 0 1543834 0 PENGESTRØMSOPGØRELSE CASH FLOW STATEMENT Pengestrømsopgørelsen viser selskabets pengestrømme for året samt selskabets likvider ved årets udgang. The cash flow statement shows the Companys cash flows for the year as well as the Companys cash and cash equivalents at year-end. Pengestrømme fra driftsaktivitet er opgjort som årets resultat reguleret for ikke likvide driftsposter, betalte finansielle poster, selskabsskatter samt stigning og fald i varebeholdninger, tilgodehavender fra salg og tjenesteydelser, gæld til leverandører af varer og tjenesteydelser og andre ændringer i driftskapitalen. Cash flows from operating activities have been calculated as profit or loss adjusted for non-cash operating items, financial income and expenses paid, corporation taxes as well as increase and decrease in inventories, trade receivables, trade payables and other changes in assets and liabilities other than provisions deriving from operations. Pengestrømme fra investeringsaktivitet omfatter betalinger i forbindelse med køb og salg af anlægsaktiver samt betalinger i forbindelse med køb og salg af virksomheder. Cash flows from investing activities comprise payments in connection with acquisition and sale of fixed assets as well as payments in connection with acquisition and divestment of companies. Pengestrømme fra finansieringsaktivitet omfatter betalinger fra optagelse og tilbagebetaling af langfristede gældsforpligtelser samt ind- og udbetalinger til kapitalejere. Cash flows from financing activities comprise payments from inception and repayment of long-term liabilities other than provisions as well as payments made to and received from shareholders. Likvider omfatter likvide beholdninger samt driftskreditter hos kreditinstitutter, som indgår i selskabets likviditetsstyring. Cash and as well as operating credits at credit institutions included in the Company’s cash management. Udviklingen i selskabets aktiviteter og økonomiske forhold Development in the Companys activities and finances Koncernens aktiviteter udviste i regnskabsåret et resultat på t.kr. -22.068, efter skat mod et forventet resultat i niveuaet kr. 1 mio. hvilket anses som værende meget utilfredsstillende, og koncernens egenkapital er som følge heraf, betydeligt reduceret og udgør t.kr. 11.322 pr. 31/12 2022. The financial statement shows a deficit of t.kr. -22,068, against an expected result of 1 million which is considered highly unsatisfactory, and as a result, the groups equity has been significantly reduced to t.kr. 11.322 as of December 31, 2022. Baggrunden for resultatet skal bl.a. ses i en reduceret omsætning, der til dels skyldes forsyningsproblemer af komponenter, for høj produktionskapacitet samt en ekstraordinær nedskrivning af koncernens varebeholdninger. The background for the result should be seen in a reduced turnover, partly due to supply problems with components, excessive production capacity, and an extraordinary write-down of the groups inventory. Årets resultat medfører, at der er et skatteaktiv på t.kr. 3.654, der ud fra et forsigtighedsprincip ikke er indregnet i balancen men alene noteoplyst. Ved indregning af aktivet vil egenkapitalen udgøre t.kr. 14.976. The result for the year means that there is a tax asset of t.kr. 3,654 which, as a precautionary principle, are not recognised in the balance sheet but are only note-given. Upon recognition of the asset, equity will amount to t.kr. 14,976. Som følge af den konstaterede udvikling har koncernen igangsat en omfattende tilpasning af omkostningsstrukturen, samt tilpasning af organisationen ligesom implementering af ny IT plat- form forventes at styrke og effektivere forretningsgangene. As a result of the observed developments, the group has initiated a comprehensive adjustment of the cost structure, as well as organizational adaptation. Additionally, the implementation of a new IT platform is expected to strengthen and streamline the business processes. Det forventes således, at ovennævnte tiltag vil bidrage væsentligt til en positiv indtjening og forbedring af koncernens egenkapital. It is therefore expected that the above-mentioned measures will contribute significantly to a positive earnings and improvement of the groups equity. Koncernen forventer fortsat underskud i den første del af 2023, men et positivt resultat og cash flow for året som helhed, efter alle tiltag er indfaset. The group expects to continue experiencing a deficit in the first part of 2023, but anticipates a positive result and cash flow for the year as a whole, once all measures have been implemented. Den forventede udvikling Outlook Som omtalt ovenfor, forventes et beskedent positivt resultat for regnskabsåret 2023. As mentioned above, a modestly positive result is expected for the financial year 2023. Koncernen har en positiv udvikling i ordretilgangen og udover ovennævnte tiltag, vil der være et styrket kundefokus med kundespecifikke løsninger, samt med en mere digitaliseret produktion, hvilket skal sikre en fortsat høj kundetilfredshed. The group has a positive development in order intake, and in addition to the above-mentioned measures, there will be an enhanced customer focus with customized solutions, as well as a more digitized production, aiming to ensure continued high customer satisfaction. GENERELT OM INDREGNING OG MÅLING RECOGNITION AND MEASUREMENT Regnskabet er udarbejdet med udgangspunkt i det historiske kostprisprincip. The financial statements have been prepared based on historical cost. Indtægterne indregnes i resultatopgørelsen i takt med, at de indtjenes. Herudover indregnes værdireguleringer af finansielle aktiver og forpligtelser, der måles til dagsværdi eller amortiseret kostpris. Endvidere indregnes i resultatopgørelsen alle omkostninger, der er afholdt for at opnå årets indtjening, herunder afskrivninger, nedskrivninger og hensatte forpligtelser samt tilbageførsler som følge af ændrede regnskabsmæssige skøn af beløb, der tidligere har været indregnet i resultatopgørelsen. The income is recognised in the income statement as earned. Further to this, value adjustments of financial assets and liabilities measured at fair value or amortised cost are recognised. Furthermore, all costs incurred to earn the profit or loss for year have been recognised in the income statement, including amortisation, depreciation, write-down and provisions as well as reversals as a consequence of changed accounting estimates of amounts previously recognised in the income statement. Aktiver indregnes i balancen, når det er sandsynligt, at fremtidige økonomiske fordele vil tilflyde selskabet, og aktivets værdi kan måles pålideligt. Assets are recognised in the balance sheet when it is probable that future economic benefits will flow into the Company, and the value of the asset can be measured reliably. Forpligtelser indregnes i balancen, når det er sandsynligt, at fremtidige økonomiske fordele vil fragå selskabet, og forpligtelsens værdi kan måles pålideligt. Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow out of the Company, and the value of the liability can be measured reliably. Ved første indregning måles aktiver og forpligtelser til kostpris. Efterfølgende måles aktiver og forpligtelser som beskrevet for hver enkelt regnskabspost nedenfor. On initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described below for each financial statement item. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued Visse finansielle aktiver og forpligtelser måles til amortiseret kostpris, hvorved der indregnes en konstant effektiv rente over løbetiden. Amortiseret kostpris opgøres som oprindelig kostpris med fradrag af afdrag og tillæg/fradrag af den akkumulerede afskrivning af forskellen mellem kostprisen og det nominelle beløb. Herved fordeles kurstab og -gevinst over løbetiden. Certain financial assets and liabilities are measured at amortised cost, by which a constant redemption yield is recognised over the term. Amortised cost is calculated as original cost less instalments and addition/deduction of the accumulated amortisation of the difference between cost and the nominal amount. Thereby, capital and exchange losses or gains are allocated over the term. Ved indregning og måling tages hensyn til forudsigelige tab og risici, der fremkommer, inden årsrapporten aflægges, og som be- eller afkræfter forhold, der eksisterer på balancedagen. On recognition and measurement, anticipated losses and risks that appear before presentation of the annual report and which confirm or invalidate affairs or conditions existing at the balance sheet date are considered. Som målevaluta benyttes danske kroner. Alle andre valutaer anses som fremmed valuta. The functional currency is Danish kroner, DKK. All other currencies are considered foreign currencies. Miljøforhold Environmental conditions Vi styrer vores forretning under hensyntagen til miljøet. Derfor genbruger vi materialer, reparerer, sparer strøm, vand, materialer, råvarer, elektricitet etc. Affaldssortering foretages i videst muligt omfang. Vi arbejder med scope 1 og 2 og opgør vores CO2 forbrug. I forhold til scope 3, dvs. upstream og vores leverandører, vil transport udgøre den største del af CO2 aftrykket. Transportfirmaer arbejder med CO2 aftryk og vil i fremtiden skulle levere CO2 aftryk på vores transporter til kunder og fra leverandører. Det vil blive et krav fra vores side for at kunne levere et CO2 aftryk af virksomhedens samlede aktivitet og miljøbelastning. We manage our business with consideration for the environment. Therefore, we reuse materials, repair, save power, water, materials, raw materials, electricity, etc. Waste sorting is carried out to the greatest extent possible. We work with scope 1 and 2 and calculate our CO2 consumption. In relation to scope 3, i.e. upstream and our suppliers, transport will make up the largest part of the CO2 footprint. Transport companies work with CO2 footprints and in the future will have to deliver CO2 footprints on our transports to customers and from suppliers. It will be a requirement on our part to be able to deliver a CO2 footprint of the companys overall activity and environmental impact. VALUTAOMREGNING FOREIGN CURRENCY TRANSLATION Transaktioner i fremmed valuta er i årets løb omregnet til transaktionsdagens kurs. Hvis valutapositioner anses for sikring af fremtidige pengestrømme, indregnes værdireguleringerne direkte på egenkapitalen. During the year, transactions in foreign currencies have been translated applying the exchange rate at the transaction date. If currency positions are considered hedge of future cash flows, the value adjustments are recognised directly in equity. Tilgodehavender og gæld i fremmed valuta er indregnet til balancedagens kurs. Receivables and debt denominated in foreign currencies have been recognised at the exchange rate of the balance sheet date. Realiserede og urealiserede valutakursfortjenester og -tab er indregnet i resultatopgørelsen under andre finansielle indtægter og omkostninger. Realised and unrealised exchange gains and losses have been recognised in the income statement under other financial income and expenses. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued Periodeafgrænsningsposter Prepayments Periodeafgrænsningsposter, indregnet under aktiver, omfatter afholdte omkostninger vedrørende efterfølgende regnskabsår. Prepayments comprise costs incurred relating to subsequent financial years. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued Immaterielle anlægsaktiver Intangible assets Immaterielle anlægsaktiver måles til kostpris med fradrag af akkumulerede afskrivninger. Intangible assets are measured at cost less accumulate amortisation. Kostprisen omfatter anskaffelsesprisen samt omkostninger direkte tilknyttet anskaffelsen indtil det tidspunkt, hvor aktivet er klar til at blive taget i brug. Cost comprises the acquisition price as well as costs directly related to the acquisition until the time when the asset is ready to be put into operation. Aktiverne afskrives lineært over deres forventede økonomiske brugstid: Assets are amortised on a straight-line basis over their estimated useful lives: Færdiggjorte udviklingsprojekter 5 år Completed development projects 5 y. Der er ved fastlæggelse af afskrivningsperioderne ikke medtaget restværdi efter endt brug, da de immaterielle aktiver ikke bliver handlet på et aktivt og effektivt marked. As the intangible assets are not being traded in an active and effective market, no residual values after end of use are included when determining the depreciation period. Fortjeneste/tab ved salg er medtaget i resultatopgørelsen under andre driftsindtægter og andre driftsomkostninger. Profit/loss on sale has been included in the income statement under other operating income and other operating expenses. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued Varebeholdninger Inventories Varebeholdninger måles til kostpris efter FIFO-metoden. I tilfælde, hvor kostprisen overstiger nettorealisationsværdien, nedskrives til denne lavere værdi. Inventories are measured at cost according to the FIFO method. In the event of cost exceeding net realisable value, write-down is made to this lower value. Kostprisen for egenfremstillede færdigvarer samt varer under fremstilling, omfatter kostpris for råvarer, hjælpematerialer og direkte løn. Cost of own-produced finished goods as well as work in progress comprises cost of raw materials, consumables and direct wages. Nettorealisationsværdi for varebeholdninger opgøres som salgssum med fradrag af færdiggørelsesomkostninger og omkostninger, der afholdes for at effektuere salget, og fastsættes under hensyntagen til omsættelighed, ukurans og udvikling i forventet salgspris. The net realisable value of inventories is calculated at the amount expected to be generated by sale in the process of normal operations with deduction of selling expenses and costs of completion. The net realisable value is determined allowing for marketability, obsolescence and development in expected sales sum. Værdipapirer Securities Værdipapirer indregnet under omsætningsaktiver omfatter børsnoterede aktier, som måles til dagsværdi (børskurs) på balancedagen. Modtagne udbytter, realiserede og urealiserede kursavancer og -tab er indregnet i resultatopgørelsen under andre finansielle indtægter og øvrige finansielle omkostninger. Securities recognised as current assets comprise listed share which are measured at fair value at the balance sheet date. Realised and unrealised capital gains and losses have been recognised in the income statement under other financial income and other financial expenses, respectively. Værdipapirer indregnet under omsætningsaktiver omfatter børsnoterede aktier, som måles til dagsværdi (børskurs) på balancedagen. Modtagne udbytter, realiserede og urealiserede kursavancer og -tab er indregnet i resultatopgørelsen under andre finansielle indtægter og øvrige finansielle omkostninger. Securities recognised as current assets comprise listed share which are measured at fair value at the balance sheet date. Realised and unrealised capital gains and losses have been recognised in the income statement under other financial income and other financial expenses, respectively. Andre driftsomkostninger Other operating expenses Andre driftsomkostninger indeholder regnskabsposter af sekundær karakter i forhold til virksomhovedaktivitet, herunder tab ved salg af anlægsaktiver. Other operating expenses include financial statement items of a secondary nature in relation to the primary activity of the enterprise, including loss from sale of fixed assets. Materielle anlægsaktiver Property, plant and equipment Materielle anlægsaktiver måles til kostpris med fradrag af akkumulerede afskrivninger. Afskrivningsgrundlaget er kostpris med fradrag af forventet restværdi efter afsluttet brugstid. Der afskrives ikke på grunde. Property, plant and equipment are measured at cost less accumulate amortisation and depreciation. The basis of amortisation and depreciation is cost less estimated residual value after the end of useful life. Land is not depreciated. Kostprisen omfatter anskaffelsesprisen samt omkostninger direkte tilknyttet anskaffelsen indtil det tidspunkt hvor aktivet er klar til at blive taget i brug. For egenfremstillede materielle anlægsaktiver indgår endvidere indirekte produktionsomkostninger. Indirekte produktionsomkostninger indeholder indirekte materialer og løn samt vedligeholdelse af og afskrivning på produktionsudstyr, som er anvendt ved fremstillingen af aktiverne. Cost comprises the acquisition price as well as costs directly related to the acquisition until the time when the asset is ready to be put into operation. For self-produced property, plant and equipment, indirect production costs are also included. Indirect production costs include indirect materials and payroll as well as maintenance and depreciation of production equipment applied for the production of the assets. Kostprisen på et samlet aktiv opdeles i separate bestanddele, der afskrives hver for sig, hvis brugstiden på de enkelte bestanddele er væsentlig forskellig. The costprice for an asset is divided into separate components, that are depreciated separately, if the useful life of the individual components is significantly different. Afskrivninger påbegyndes, når aktiverne er klar til ibrugtagning. Aktiverne afskrives lineært baseret på følgende forventninger til brugstid og restværdier: Depreciation is initiated when the assets are ready to be taken into operation. Assets are depreciated on a straight-line basis over their estimated useful lives with following residual values: Useful lives Residual value Brugstid Restværdi Bygninger 50 år 4.000.000 Buildings 50 y. 4.000.000 Indretning af Leasehold lejede lokaler 5 år 0 improvements 5 y. 0 Andre anlæg, driftsmateriel Other fixtures, og inventar 3-5 år 0 etc. 3-5 y. 0 Småaktiver med en levetid under et år er omkostningsført i resultatopgørelsen under eksterne omkostninger. Minor purchases with useful lives below one year have been recognised as an expense in the income statement in external expenses. Fortjeneste/tab ved salg eller udrangering er medtaget i resultatopgørelsen under andre driftsindtægter og andre driftsomkostninger. Profit/loss on sale or retirement has been included in the income statement under other operating income and other operating expenses. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued Hensættelser til udskudt skat Provision for deferred tax Udskudt skat måles efter den balanceorienterede gældsmetode. Der er hensat til udskudt skat med 22% af alle midlertidige forskelle mellem regnskabsmæssig og skattemæssig værdi af aktiver og forpligtelser. Deferred tax is measured according to the liability method. Provision has been made for deferred tax by 22% on all temporary differences between carrying amount and tax-based value of assets and liabilities. Udskudt skat måles endvidere under hensyntagen til henholdsvis den planlagte anvendelse af aktivet og afvikling af forpligtelsen. Skatteværdien af fremførselsberettigede skattemæssige underskud indgår i opgørelsen af den udskudte skat, såfremt det er sandsynligt, at underskuddene kan udnyttes. Deferred tax is also measures with respect of the planned use of the asset and the settlement of the liability.The tax value of the tax losses to be carried forwardare included in the calculation of deferred taxes if it is probable that the losses can be used. Udskudte skatteaktiver som ikke forventes udnyttet inden for en kortere årrække, er noteoplyst under eventualaktiver. Deferred tax assets which are not expected utilised within a few years have been disclosed in notes under contingent assets. 2383188 0 2383188 -72321 0 1485589 0 -21193845 Årsrapport 2383188 0 2383188 0 7095004 0 7032390 0 302760 30326628 324120 7388755 4431343 0 6100356 0 Væsentlig usikkerhed vedrørende fortsat drift Significant uncertainty regarding continued operations Vi henleder opmærksomheden på note 1 i regnskabet, hvoraf det fremgår, at selskabets og koncernens fortsatte drift er betinget af positiv opfyldelse af budget i 2023 i datterselskabet Mikkelsen Electronics A/S, samt opretholdelse af kreditfaciliteter heri. We draw attention to note 1 in the accounts, from which it appears that the companys and the groups continued operation is conditional on positive fulfillment of the budget in 2023 In Mikkelsen Electronics A/S, as well as the maintenance of credit facilities here. inforevision, Statsautoriseret Revisionsaktieselskab 6133154 177194 5714257 0 4189817 0 302760 0 324120 0 -1025369 1097966 -1048649 MANAGEMENTS REVIEW 2022, CONTINUED Hoved- og nøgletal for koncernen Financial highlights Beløb i t.kr. Ge0eral Ge0eral Ge0eral Ge0eral Ge0eral Amounts in DKK 000 Resultatopgørelse Income statement Bruttofortjeneste 34.406 39.194 42.474 44.295 20.109 Gross profit/loss Resultat af primær drift 3.141 3.324 5.444 1.829 -21.260 Profit/loss from primary activities Finansielle poster, netto -955 1.126 1.048 986 -1.346 Net financials Årets resultat 2.075 3.822 5.178 2.475 -22.068 Profit/loss for the year Balance Balance sheet Balancesum 62.415 72.207 76.681 67.791 45.139 Balance sheet total Investeringer i materielle anlægsaktiver -3.022 -2.172 -1.009 -443 -1.143 Investments in property, plant and equipment Egenkapital 38.110 38.857 43.019 37.633 11.322 Equity Investeret kapital 35.681 41.517 41.533 44.819 27.664 Invested capital Nøgletal Ratios Afkast af investeret kapital 9,7% 8,6% 13,1% 4,2% -58,7% Return on assets Soliditetsgrad _ 61,1_ _ 53,8_ _ 56,1_ _ 55,5_ _ 25,1_ Solvency ratio Forrentning af egenkapital 5,5% 9,9% 12,6% 6,1% -90,2% Return on equity Gennemsnitligt antal ansatte _ 103_ _ 114_ _ 135_ _ 158_ _ 167_ Average number of full-time employees Årsrapporten er udarbejdet i overensstemmelse med dansk regnskabslovgivning samt almindeligt anerkendt regnskabspraksis. The annual report has been prepared in accordance with Danish financial statements legislation as well as generally accepted accounting principles. Årsrapporten aflægges efter årsregnskabslovens regnskabsklasse C for mellemstore virksomheder. The annual report has been prepared in accordance with the reporting requirements of the Danish Financial Statements Act of class C enterprises for medium-sized enterprises. Anvendt regnskabspraksis er uændret i forhold til sidste år. The accounting policies have not been changed from last year. 0 390743 73855 150025 29206284 348652 33527896 1093448 0 30326628 0 7388755 6451608 0 4668278 0 Per Kjeldsgaard Jensen Anne Merete Levinsen inforevision, Statsautoriseret Revisionsaktieselskab 3076790 -11309938 14280653 30326628 13958568 7388755 Konklusion Opinion Vi har revideret koncernregnskabet og årsregnskabet for Mikkelsen Group ApS for regnskabsåret 1. januar - 31. december 2022, der omfatter anvendt regnskabspraksis, resultatopgørelse, balance, egenkapitalopgørelse, pengestrømsopgørelse og noter. We have audited the Consolidated Financial Statements and the Parent Company Financial Statements of Mikkelsen Group ApS for the financial year 1 January to 31 December 2022, which comprise the accounting policies applied, the income statement, the balance sheet, statement of changes in equity, cash flow statement and notes for both the Group and the Parent Company. Koncernregnskabet og årsregnskabet udarbejdes efter årsregnskabsloven. The Consolidated Financial Statements and the Parent Company Financial Statements are prepared under the Danish Financial Statements Act. Det er vores opfattelse, at koncernregnskabet og årsregnskabet giver et retvisende billede af koncernens og selskabets aktiver, passiver og finansielle stilling pr. 31. december 2022 samt af resultatet af koncernens og selskabets aktiviteter og koncernens pengestrømme for regnskabsåret 1. januar - 31. december 2022 i overensstemmelse med årsregnskabsloven. In our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements give a true and fair view of the financial position of the Group and the Parent Company at 31 December 2022, and of the results of the Group and Parent Companys operations and the Group cash flows for the financial year 1 January to 31 December 2022 in accordance with the Danish Financial Statements Act. 1410833 1410833 390743 390743 0 <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">3</td><td Colspan = 1 style="text-align: left">Personaleomkostninger</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">Staff cost</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Gager og lønninger</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">35.993.416</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">36.677.829</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Wages and salaries</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Pensioner</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">2.727.715</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">2.842.502</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Pensions </td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Andre omkostninger til social sikring</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.104.024</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.140.891</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Substitute</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">I ALT</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">39.825.155</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">40.661.222</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="text-align: left">Total</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Det gennemsnitlige antal heltidsbeskæftigede har i regnskabsåret udgjort 167 mod 158 i sidste regnskabsår.</td><td Colspan = 1 style="text-align: left">The average number of full-time employees has represented 167 in this financial year against 158 in the previous financial year.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Det samlede vederlag til direktionen og bestyrelsen har i regnskabsåret udgjort t.kr. 2.691 mod kr. 1.640 sidste år.</td><td Colspan = 1 style="text-align: left">The total remuneration of the Board of Executives and Board of Directors amounts to T.DKK 2,691, in this financial year against T.DKK 1,640 last year.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 765px" ><tr><td style="width: 32%"></td><td style="width: 10%"></td><td style="width: 4%"></td><td style="width: 10%"></td><td style="width: 4%"></td><td style="width: 10%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 4%"></td><td style="width: 11%"></td></tr><tr><td Colspan = 2 style="border-bottom: 1px solid; font-weight: bold; text-align: left">Egenkapitalopgørelse</td><td Colspan = 8 style="border-bottom: 1px solid; font-weight: bold; text-align: Center">KONCERNEN</td></tr><tr><td Colspan = 2 style="border-bottom: 1px solid; border-top: 1px solid; font-weight: bold; text-align: left">Statement of changes in equity</td><td Colspan = 8 style="border-bottom: 1px solid; border-top: 1px solid; font-weight: bold; text-align: Center">THE GROUP</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">Virksom-</td><td Colspan = 1 style="text-align: Right">Overført</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Foreslået</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">hedskapital</td><td Colspan = 1 style="text-align: Right">resultat</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">udbytte</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">I ALT</td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">Share </td><td Colspan = 1 style="text-align: Right">Retained</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Proposed</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">capital</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">earnings</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">dividends</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">TOTAL</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 3 style="text-align: left">Egenkapital pr. 1/1 2021</td><td Colspan = 2 style="text-align: Right">250.000</td><td Colspan = 1 style="text-align: Right">34.769.093</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">8.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">43.019.093</td></tr><tr><td Colspan = 10 style="text-align: left">Equity at 1/1 2021</td></tr><tr><td Colspan = 3 style="text-align: left">Udloddet udbytte</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-8.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-8.000.000</td></tr><tr><td Colspan = 10 style="text-align: left">Dividends paid</td></tr><tr><td Colspan = 3 style="text-align: left">Overført via resultatdisponeringen</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">-1.025.369</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">3.500.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">2.474.631</td></tr><tr><td Colspan = 10 style="text-align: left">Transferred from distribution of profit/loss</td></tr><tr><td Colspan = 3 style="text-align: left">Udenlandsk dattervirksomhed</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">139.617</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">139.617</td></tr><tr><td Colspan = 10 style="text-align: left">Net exchange differences, investments in group enterprises </td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 3 style="text-align: left">Egenkapital pr. 1/1 2022</td><td Colspan = 2 style="text-align: Right">250.000</td><td Colspan = 1 style="text-align: Right">33.883.341</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">3.500.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">37.633.341</td></tr><tr><td Colspan = 10 style="text-align: left">Equity at 1/1 2022</td></tr><tr><td Colspan = 3 style="text-align: left">Udloddet udbytte</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-3.500.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-3.500.000</td></tr><tr><td Colspan = 10 style="text-align: left">Dividends paid</td></tr><tr><td Colspan = 3 style="text-align: left">Overført via resultatdisponeringen</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">-22.067.687</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-22.067.687</td></tr><tr><td Colspan = 10 style="text-align: left">Transferred from distribution of profit/loss</td></tr><tr><td Colspan = 10 style="text-align: left">Valutakursregulering,</td></tr><tr><td Colspan = 3 style="text-align: left">Udenlandsk dattervirksomhed</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-744.028</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-744.028</td></tr><tr><td Colspan = 10 style="text-align: left">Net exchange differences, investments in group enterprises </td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 3 style="text-align: left">Egenkapital pr. 31/12 2022</td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">250.000</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">11.071.627</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">11.321.627</td></tr><tr><td Colspan = 10 style="text-align: left">Equity at 31/12 2022</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 9 style="font-weight: bold; text-align: left">EGENKAPITALOPGØRELSE PR. 31. DECEMBER 2022</td><td Colspan = 1 style="font-weight: bold; text-align: Right">31</td></tr><tr><td Colspan = 10 style="font-weight: bold; text-align: left">STATEMENT OF CHANGES IN EQUITY AS OF 31 DECEMBER 2022</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="border-bottom: 1px solid; border-top: 1px solid; font-weight: bold; text-align: left">Statement of changes in equity</td><td Colspan = 8 style="border-bottom: 1px solid; border-top: 1px solid; font-weight: bold; text-align: Center">PARENT</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 7 style="text-align: Right">Nettoopskr.</td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 7 style="text-align: Right">efter den</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">Virksom-</td><td Colspan = 2 style="text-align: Right"> indre værdis</td><td Colspan = 1 style="text-align: Right">Overført</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Foreslået</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">hedskapital</td><td Colspan = 2 style="text-align: Right">metode</td><td Colspan = 1 style="text-align: Right">resultat</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">udbytte</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">I ALT</td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 7 style="text-align: Right">Net revaluation</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">Share </td><td Colspan = 2 style="text-align: Right">acc. to the</td><td Colspan = 1 style="text-align: Right">Retained</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Proposed</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">capital</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">equity method</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">earnings</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">dividends</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">Total</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left">Egenkapital pr. 1/1 2021</td><td Colspan = 2 style="text-align: Right">250.000</td><td Colspan = 2 style="text-align: Right">16.729.727</td><td Colspan = 1 style="text-align: Right">18.039.366</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">8.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">43.019.093</td></tr><tr><td Colspan = 10 style="text-align: left">Equity at 1/1 2021</td></tr><tr><td Colspan = 1 style="text-align: left">Udloddet udbytte</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-8.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-8.000.000</td></tr><tr><td Colspan = 10 style="text-align: left">Dividends paid</td></tr><tr><td Colspan = 1 style="text-align: left">Overført via resultatdisponeringen</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 2 style="text-align: Right">-2.164.411</td><td Colspan = 1 style="text-align: Right">1.139.042</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">3.500.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">2.474.631</td></tr><tr><td Colspan = 10 style="text-align: left">Transferred from distribution of profit/loss</td></tr><tr><td Colspan = 1 style="text-align: left">Udenlandsk dattervirksomhed</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">139.617</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">139.617</td></tr><tr><td Colspan = 10 style="text-align: left">Net exchange differences, investments in group enterprises </td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left">Egenkapital pr. 1/1 2022</td><td Colspan = 2 style="text-align: Right">250.000</td><td Colspan = 2 style="text-align: Right">14.704.933</td><td Colspan = 1 style="text-align: Right">19.178.408</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">3.500.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">37.633.341</td></tr><tr><td Colspan = 10 style="text-align: left">Equity at 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left">Udloddet udbytte</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-3.500.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-3.500.000</td></tr><tr><td Colspan = 10 style="text-align: left">Dividends paid</td></tr><tr><td Colspan = 1 style="text-align: left">Overført via resultatdisponeringen</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 2 style="text-align: Right">-14.704.933</td><td Colspan = 1 style="text-align: Right">-7.362.753</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-22.067.686</td></tr><tr><td Colspan = 10 style="text-align: left">Transferred from distribution of profit/loss</td></tr><tr><td Colspan = 10 style="text-align: left">Valutakursregulering,</td></tr><tr><td Colspan = 1 style="text-align: left">Udenlandsk dattervirksomhed</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-744.028</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-744.028</td></tr><tr><td Colspan = 10 style="text-align: left">Net exchange differences, investments in group enterprises </td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left">Egenkapital pr. 31/12 2022</td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">250.000</td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">11.071.627</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">11.321.627</td></tr><tr><td Colspan = 10 style="text-align: left">Equity at 31/12 2022</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 765px" ><tr><td style="width: 32%"></td><td style="width: 10%"></td><td style="width: 4%"></td><td style="width: 10%"></td><td style="width: 4%"></td><td style="width: 10%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 4%"></td><td style="width: 11%"></td></tr><tr><td Colspan = 2 style="border-bottom: 1px solid; border-top: 1px solid; font-weight: bold; text-align: left">Statement of changes in equity</td><td Colspan = 8 style="border-bottom: 1px solid; border-top: 1px solid; font-weight: bold; text-align: Center">PARENT</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 7 style="text-align: Right">Nettoopskr.</td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 7 style="text-align: Right">efter den</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">Virksom-</td><td Colspan = 2 style="text-align: Right"> indre værdis</td><td Colspan = 1 style="text-align: Right">Overført</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Foreslået</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">hedskapital</td><td Colspan = 2 style="text-align: Right">metode</td><td Colspan = 1 style="text-align: Right">resultat</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">udbytte</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">I ALT</td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 7 style="text-align: Right">Net revaluation</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">Share </td><td Colspan = 2 style="text-align: Right">acc. to the</td><td Colspan = 1 style="text-align: Right">Retained</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Proposed</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">capital</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">equity method</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">earnings</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">dividends</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">Total</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left">Egenkapital pr. 1/1 2021</td><td Colspan = 2 style="text-align: Right">250.000</td><td Colspan = 2 style="text-align: Right">16.729.727</td><td Colspan = 1 style="text-align: Right">18.039.366</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">8.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">43.019.093</td></tr><tr><td Colspan = 10 style="text-align: left">Equity at 1/1 2021</td></tr><tr><td Colspan = 1 style="text-align: left">Udloddet udbytte</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-8.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-8.000.000</td></tr><tr><td Colspan = 10 style="text-align: left">Dividends paid</td></tr><tr><td Colspan = 1 style="text-align: left">Overført via resultatdisponeringen</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 2 style="text-align: Right">-2.164.411</td><td Colspan = 1 style="text-align: Right">1.139.042</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">3.500.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">2.474.631</td></tr><tr><td Colspan = 10 style="text-align: left">Transferred from distribution of profit/loss</td></tr><tr><td Colspan = 1 style="text-align: left">Udenlandsk dattervirksomhed</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">139.617</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">139.617</td></tr><tr><td Colspan = 10 style="text-align: left">Net exchange differences, investments in group enterprises </td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left">Egenkapital pr. 1/1 2022</td><td Colspan = 2 style="text-align: Right">250.000</td><td Colspan = 2 style="text-align: Right">14.704.933</td><td Colspan = 1 style="text-align: Right">19.178.408</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">3.500.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">37.633.341</td></tr><tr><td Colspan = 10 style="text-align: left">Equity at 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left">Udloddet udbytte</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-3.500.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-3.500.000</td></tr><tr><td Colspan = 10 style="text-align: left">Dividends paid</td></tr><tr><td Colspan = 1 style="text-align: left">Overført via resultatdisponeringen</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 2 style="text-align: Right">-14.704.933</td><td Colspan = 1 style="text-align: Right">-7.362.753</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-22.067.686</td></tr><tr><td Colspan = 10 style="text-align: left">Transferred from distribution of profit/loss</td></tr><tr><td Colspan = 10 style="text-align: left">Valutakursregulering,</td></tr><tr><td Colspan = 1 style="text-align: left">Udenlandsk dattervirksomhed</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-744.028</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-744.028</td></tr><tr><td Colspan = 10 style="text-align: left">Net exchange differences, investments in group enterprises </td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left">Egenkapital pr. 31/12 2022</td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">250.000</td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">11.071.627</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">11.321.627</td></tr><tr><td Colspan = 10 style="text-align: left">Equity at 31/12 2022</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">12</td><td Colspan = 1 style="text-align: left">Opgørelse af dagsværdi - Andre værdipapirer </td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">og kapitalandele, børsnoterede værdipapirer</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Statement of fair value - Other securities</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">and investments, listed securities</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Børsnoterede værdipapirer er målt til dagsværdi med udgangspunkt i officielle</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left"> markedskurser (metode 1 i dagsværdihierarkiet).</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Listed securities are measured at fair value based on official market prices</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">(method 1 in the fair value hierarchy).</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="font-weight: bold; text-align: left">Aktier og aktiebaserede investeringsforeningsbeviser:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="font-weight: bold; text-align: left">Shares and equity-based mutual fund certificates</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">608.900</td><td Colspan = 1 style="text-align: Right">-502.896</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Resultateffekt af årets ændring i dagsværdi</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-502.896</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">608.900</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Profit and loss effect of the years change in fair value</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">2.154.038</td><td Colspan = 1 style="text-align: Right">1.651.142</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Dagsværdi pr. 31/12 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.651.142</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">2.154.038</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Fair value per 31/12 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="font-weight: bold; text-align: left">Blandede fonde:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="font-weight: bold; text-align: left">Mixed funds</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">253.822</td><td Colspan = 1 style="text-align: Right">-682.291</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Resultateffekt af årets ændring i dagsværdi</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-682.291</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">253.822</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Profit and loss effect of the years change in fair value</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">3.244.976</td><td Colspan = 1 style="text-align: Right">2.562.685</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Dagsværdi pr. 31/12 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">2.562.685</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">3.244.976</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Fair value per 31/12 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 928px" ><tr><td style="width: 5%"></td><td style="width: 26%"></td><td style="width: 8%"></td><td style="width: 3%"></td><td style="width: 8%"></td><td style="width: 3%"></td><td style="width: 8%"></td><td style="width: 3%"></td><td style="width: 10%"></td><td style="width: 3%"></td><td style="width: 9%"></td><td style="width: 3%"></td><td style="width: 10%"></td></tr><tr><td Colspan = 1 style="text-align: left">8</td><td Colspan = 7 style="text-align: left">Anlægs- og afskrivningsoversigt,</td><td Colspan = 1 style="text-align: Center">Udviklingsprojekter</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">immaterielle anlægsaktiver</td><td Colspan = 1 style="text-align: Center">under udførelse</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Center">I ALT</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">List of fixed assets, amortisation and impairment,</td><td Colspan = 1 style="text-align: Center">Development projects</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 7 style="border-bottom: 1px solid; text-align: left">intangible assets</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">in progress</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">TOTAL</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td></tr><tr><td Colspan = 13 style="border-top: 1px solid; font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Kostpris pr. 1/1 2022</td><td Colspan = 1 style="text-align: Right">2.383.188</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">2.383.188</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">Cost at 1/1 2022</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Tilgang i året</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">2.383.188</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">Additions for the year</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Afgang i året</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">Disposals for the year</td></tr><tr><td Colspan = 13 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">KOSTPRIS PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2.383.188</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2.383.188</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2.383.188</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">COST AT 31/12 2022</td></tr><tr><td Colspan = 13 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">REGNSKABSMÆSSIG VÆRDI PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">2.383.188</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">2.383.188</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">CARRYING AMOUNT AT 31/12 2022</td></tr><tr><td Colspan = 13 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">Heraf indgår finansielt </td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">leasede aktiver med </td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">2.383.188</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">2.383.188</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">2.383.188</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">Of this, assets held under finance lease are included by </td></tr><tr><td Colspan = 13 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">Selskabets udviklingsprojekt vedrører udviklingen af nyt ERP-system. Projektet forløber som planlagt, og forventes færdiggjort i løbet af </td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">det kommende regnskabsår. </td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">Aktivet forventes at medføre betydelige fordele og effektivisering, herunder ved forbedring af interne forretningsgange. Det er på den </td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">baggrund ledelsens opfattelse, at aktivet tilfører og vil tilføre fremtidige økonomiske fordele. </td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">The companys development project concerns the development of a new ERP system. The project is proceeding as planned and is expected to be completed during the coming financial year.</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">The asset is expected to bring significant benefits and efficiencies, including by improving internal business procedures. It is against this background that managements view </td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 12 style="text-align: left">that the asset adds and will add future economic benefits.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">2</td><td Colspan = 1 style="text-align: left">Særlige poster</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">Special items</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Kompensationer, statslige </td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">støtteordninger COVID-19 og </td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">avance ved salg af anlægsaktiver</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">441.215</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">636.743</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Compensations, national subsidy scheme</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left"> COVID-19 and profit on sale of fixed assets</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">I ALT</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">441.215</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">636.743</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Total</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">6</td><td Colspan = 1 style="text-align: left">Skat af årets resultat,</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">selskabsskat og udskudt skat</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Tax on profit/loss for the year,</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="font-weight: bold; text-align: Center"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">corporation tax and deferred tax</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Skat af årets resultat:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Tax on profit/loss for the year:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">281.015</td><td Colspan = 1 style="text-align: Right">-4.924</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Skat af årets skattepligtige indkomst</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">584.287</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Tax on taxable income for the year</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">-6</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Regulering tidligere år</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.111</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-977.465</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Adjustment, previous years</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Udenlandsk skat</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">121.261</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">948.120</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Tax on profit/loss for the year</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Udskudt skat</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-661.306</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-215.314</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Deferred tax</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">281.015</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">-4.930</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">I ALT</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">-538.934</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">339.629</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">TOTAL</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Udskudt skat:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Deferred tax</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-top: 1px solid; text-align: Right"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Udskudt skat pr. 1/1 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">951.256</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.166.569</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Deferred tax at 1/1 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Regulering tidligere år</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">162.063</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">20.714</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Adjustment, previous years</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Årets udskudte skat</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-823.369</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-236.027</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Deferred tax of the year</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">UDSKUDT SKAT PR. 31/12 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">289.950</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">951.256</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">DEFERRED TAX AT 31/12 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 14 style="font-weight: bold; text-align: left">NOTES</td></tr><tr><td Colspan = 14 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 8 style="border-bottom: 1px solid; font-weight: bold; text-align: Center">PARENT</td><td Colspan = 1 style="border-bottom: 1px solid; font-weight: bold; text-align: Center">GROUP</td><td Colspan = 1 style="border-bottom: 1px solid; font-weight: bold; text-align: Center"></td><td Colspan = 1 style="border-bottom: 1px solid; font-weight: bold; text-align: Center"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 6 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="text-align: left">Den udskudte skat påhviler </td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="text-align: left">følgende aktiver og forpligtelser:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="text-align: left">Deferred tax is incumbent upon the following </td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">assets and liabilities</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Materielle anlægsaktiver</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">939.950</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.031.803</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="text-align: left">Tangible assets</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="text-align: left">Omsætningsaktiver</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-80.548</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="text-align: left">Current assets</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Underskud til fremførsel</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-650.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="text-align: left">Deficit carried forward</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">I ALT</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">289.950</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">951.256</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="text-align: left">TOTAL</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Skyldig selskabsskat:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Payable corporation tax</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-top: 1px solid; text-align: Right"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">-756.341</td><td Colspan = 1 style="text-align: Right">-636.768</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Skyldig pr. 1/1 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-1.310.962</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">180.183</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Payable at 1/1 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Regulering tidligere år</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">111.458</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-977.465</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Adjustment, previous years</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">756.341</td><td Colspan = 1 style="text-align: Right">636.768</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Betalt vedrørende tidligere år</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.310.962</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-180.183</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Paid regarding previous years</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">-800.000</td><td Colspan = 1 style="text-align: Right">-104.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Betalt acontoskat</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-176.350</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-800.000</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Prepaid tax</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">-117.783</td><td Colspan = 1 style="text-align: Right">-85.963</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Betalt udbytteskat</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-85.963</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-117.783</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Dividend tax</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">281.015</td><td Colspan = 1 style="text-align: Right">-4.924</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Skat af årets skattepligtige indkomst</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">584.286</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Tax on taxable income for the year</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Refusion fra sambeskattede selskaber</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Reimbursement joint taxation</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">-636.768</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">-194.887</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">SKYLDIG PR. 31/12 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">-150.855</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">-1.310.962</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">PAYABLE AT 31/12 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr></table> 40661222 0 39825155 0 37633341 37633341 11321627 11321627 4425846 0 4068845 0 19263096 28308787 mne27824 Ledelsesberetningen indeholder efter vores opfattelse en retvisende redegørelse for de forhold, beretningen omhandler. In our opinion the managements review includes a fair review about the matters the review deals with. Ulla Holmen Mikkelsen Anne Merete Levinsen 425294 54851 1737239 1197193 5006970 2086 5744952 0 2021-12-31 1139042 -22067687 -7362753 0 -2164411 0 -14704933 3500000 3500000 0 0 2474631 2474631 -22067687 -22067686 1828720 -85925 -21260124 -72321 485367 0 11594705 0 11251260 0 3500000 3500000 0 0 951256 0 289950 0 Årsrapporten indstilles til generalforsamlingens godkendelse. I recommend that the Annual Report be approved at the annual general meeting. 1282845 0 442774 1143275 33883341 19178408 11071627 11071627 5399014 5399014 4213827 4213827 0 276566 0 1023448 86333 0 0 0 Ledelsens ansvar for koncernregnskabet og årsregnskabet Management’s Responsibilities for the Consolidated Financial Statements and the Parent Company Financial Statements Ledelsen har ansvaret for udarbejdelsen af et årsregnskab, der giver et retvisende billede i overensstemmelse med årsregnskabsloven. Ledelsen har endvidere ansvaret for den interne kontrol, som ledelsen anser for nødvendig for at udarbejde et årsregnskab uden væsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl. Management is responsible for the preparation of Financial Statements that give a true and fair view in accordance with the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of Financial Statements that are free from material misstatement, whether due to fraud or error. Ved udarbejdelsen af koncernregnskabet og årsregnskabet er ledelsen ansvarlig for at vurdere koncernens og selskabets evne til at fortsætte driften; at oplyse om forhold vedrørende fortsat drift, hvor dette er relevant; samt at udarbejde koncernregnskabet og årsregnskabet på grundlag af regnskabsprincippet om fortsat drift, medmindre ledelsen enten har til hensigt at likvidere koncernen eller selskabet, indstille driften eller ikke har andet realistisk alternativ end at gøre dette. In preparing the Consolidated Financial Statements and the Parent Company Financial Statements, Management is responsible for assessing the Group’s and the Parent Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the Consolidated Financial Statements and the Parent Company Financial Statements unless Management either intends to liquidate the Group or the Company or to cease operations, or has no realistic alternative but to do so. Grundlag for konklusion 2860 Søborg Buddingevej 312 67790881 37981993 45139473 12415075 Regnskabsklasse C, mellemstor virksomhed Årsrapporten er aflagt i overensstemmelse med årsregnskabsloven. The annual report has been prepared in accordance with the Danish Financial Statements Act. Det er vores opfattelse, at koncernregnskabet og årsregnskabet giver et retvisende billede af koncernens og selskabets aktiver, passiver og finansielle stilling pr. 31. december 2022 og resultatet af koncernens og selskabets aktiviteter samt af koncernens pengestrømme for regnskabsåret 1. januar - 31. december 2022. In our opinion the financial statements give a true and fair view of the Companys financial position at 31 December 2022 and of the result of the Companys operation and cash flow for the financial year 1 January - 31 December 2022. 2023-06-30 2023-06-30 Leasing Leasing Leasede materielle anlægsaktiver, som er opfylder betingelserne for finansiel leasing, behandles efter samme retningslinier som ejede aktiver. Leasede aktiver indregnes i balancen til den laveste værdi af dagsværdien og nutidsværdien af de fremtidige leasingydelser. Ved beregning af nutidsværdien anvendes leasingaftalens interne rentefod som diskonteringsfaktor eller en tilnærmet værdi for denne. Finansielt leasede aktiver af- og nedskrives efter samme praksis som fastlagt for selskabets øvrige anlægsaktiver. Property, plant and equipment that are assets held under lease and meet the conditions for financial leasing are accounted for according to the same guidelines as owned assets. Assets held under lease are recognised in the balance sheet at the lower of fair value and present value of the future lease payments. On calculation of the present value, the internal interest rate of the lease is applied as discount factor or an approximate value thereof. Assets held under finance lease are depreciated and written down according to the same policies as are determined for the Companys remaining fixed assets. Den kapitaliserede restleasingforpligtelse indregnes i balancen som en gældsforpligtelse, og leasingydelsernes rentedel indregnes over leasingkontraktens løbetid i resultatopgørelsen. The capitalised remaining lease commitment is recognised in the balance sheet as a liability other than provisions, and the interest portion of lease payments is recognised over the term of the lease in the income statement. Øvrige leasingkontrakter betragtes som operationel leasing. Ydelser i forbindelse med operationel leasing indregnes lineært i resultatopgørelsen over leasingperioden. Remaining leases are considered operating lease. Payments in relation to operating lease are recognised on a straight-line basis in the income statement over the term of the lease. Kapitalandele i tilknyttede virksomheder Investments in group enterprises Kapitalandele i tilknyttede virksomheder er indregnet efter den indre værdis metode, således at kapitalandelen måles til den forholdsmæssige andel af de tilknyttede virksomheders regnskabsmæssige indre værdi reguleret for interne udbytter og avancer. Investments in group enterprises have been recognised according to the equity method, so that the investment is measured at the pro rata share of the group enterprises net asset value adjusted for internal dividends and gains. Udenlandske tilknyttede virksomheders resultat og egenkapital er omregnet til danske kroner. Valutakursreguleringer, der opstår ved omregning af de udenlandske tilknyttede og associerede virksomheders egenkapital ved regnskabsårets begyndelse og omregning af årets resultat fra gennemsnitskurs til balancedagens kurs, føres direkte over egenkapitalen. Foreign group enterprises profit or loss and equity have been translated into DKK. Exchange adjustments arising on translation of the foreign group enterprises and associates equity at the beginning of the financial year as well as profit/loss for the financial year are taken to equity. Disponible reserver i de tilknyttede virksomheder, som på balancetidspunktet disponeres som udbytte til moderselskabet, indgår i værdien af kapitalandele. Distributable reserves in group enterprises and associates which are distributed as dividends to the parent at the balance sheet date are included in the value of investments. Tilknyttede virksomheder med negativ regnskabsmæssig indre værdi måles til nul, og et eventuelt tilgodehavende hos disse virksomheder nedskrives med moderselskabets andel af den negative indre værdi i det omfang, det vurderes uerholdeligt. Såfremt den regnskabsmæssige negative indre værdi overstiger tilgodehavendet, indregnes det resterende beløb under hensatte forpligtelser i det omfang, modervirksomheden har en retlig eller faktisk forpligtelse til at dække den pågældende virksomheds forpligtelser. Group enterprises with negative net asset values are measured at zero, and any receivable from such enterprises is written down by the Parents share of the negative net asset value to the extend deemed irrecoverable. If the negative net asset value exceeds the amount receivable, the remaining amount is recognised in provisions to the extent the Parent has a legal or constructive obligation to cover the relevant enterprises liabilities. Køb af tilknyttede virksomheder indregnes til kostpris. Forskellen imellem kostprisen og den regnskabsmæssige indre værdi i den købte virksomhed, som fremkommer på det tidspunkt, hvor koncernforholdet bliver etableret, er så vidt muligt fordelt på de aktiver og passiver, hvis værdi er højere eller lavere end det bogførte beløb. Et resterende positivt forskelsbeløb behandles som koncerngoodwill og indgår i værdien af kapitalandele, der afskrives lineært i resultatopgørelsen over 5 år. Afskrivningsperioden er baseret på en vurdering af markedspositionen, indtjeningsprofilen og forventning til kundeloyalitet, som i et rimeligt omfang er baseret på historiske data/registreringer. Et negativt forskelsbeløb, der modsvarer en forventet omkostning eller en ugunstig udvikling, indtægtsføres i resultatopgørelsen i anskaffelsesåret. Acquisition of group enterprises are recognized at cost. The difference between the cost price and the net asset value of the acquired company, which appears at the time of establishing the consolidation, is as far as possible allocated to the assets and liabilities whose value is higher or lower than the carrying amount. A remaining positive difference is treated as goodwill and included in the value of investments, which is amortized in the income statement over 5 years. The depreciation period is based on an assessment of the market position, earnings prfile, and expectations of customers loyality, which within reasonable limits is based on historical data/registrations. A negative difference , reflecting an expected cost or an unfavourable development, are recognized as income in the income statement in the year of acquistiion. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued Kapitalandele i tilknyttede virksomheder, fortsat Investments in group enterprises, continued Den samlede nettoopskrivning af kapitalandele i tilknyttede og associerede virksomheder henlægges via overskudsdisponeringen til "reserve for nettoopskrivning efter den indre værdis metode" under egenkapitalen. Reserven reduceres med udbytteudlodninger til moderselskabet, og reguleres med egenkapitalbevægelser i de tilknyttede virksomheder. The total net revaluation of investments in group enterprises and associates is allocated via the profit distribution to "reserve for net revaluation according to the equity method" under equity. The reserve is reduced by dividend distributions to the Parent and is adjusted by changes in equity in the group enterprises. Personaleomkostninger Staff costs Personaleomkostninger omfatter løn og gager, inklusive feriepenge og pensioner samt andre omkostninger til social sikring m.v. til selskabets medarbejdere. I personaleomkostninger er fratrukket modtagne godtgørelser fra offentlige myndigheder. Staff costs include wages and salaries including holiday pay and pensions and other social security costs etc. To the Company´s employees. Staff costs are reduced with payments received from public authorities. Eksterne omkostninger External expenses Eksterne omkostninger omfatter omkostninger til råvarer og hjælpematerialer/handelsvarer samt salgs-, lokale-, administrations- og udviklingsomkostninger. External expenses comprise cost of raw materials and consumables/goods for resale as well as selling costs, facility costs, administrative expenses and development costs. Bruttofortjeneste Gross profit/loss Selskabet har foretaget et sammendrag af posterne "nettoomsætning", "ændring i lagre af færdigvarer/handelsvarer og varer under fremstilling" samt "eksterne omkostninger". The Company has aggregated the items "revenue", "change in inventories of finished goods/goods for resale and work in progress" as well as "external expenses". Indtægter af kapitalandele i tilknyttede virksomheder Income from investments in group enterprises Indtægter af kapitalandele i tilknyttede virksomheder omfatter den forholdsmæssige andel af de tilknyttede virksomheders driftsresultat reguleret for interne avancer og tab. Income from investments in group enterprises comprises the pro rata share of the group enterprises’ operating profit/loss adjusted for internal profits and losses. Andre tilgodehavender, der er anlægsaktiver Other receivables (fixed assets) Andre tilgodehavender indregnet under anlægsaktiver omfatter udlån og lejedeposita, som er målt til amortiseret kostpris, hvilket sædvanligvis svarer til nominel værdi. I tilfælde hvor den regnskabsmæssige værdi overstiger genindvindingsværdien, nedskrives til denne lavere værdi. Årets nedskrivning indregnes i resultatopgørelsen under nedskrivning af finansielle aktiver. Other receivables recognised under fixed assets comprise loans and rental deposits measured at amortised cost , which usually corresponds to nominal amount. In events when the carrying amount exceeds the recoverable amount, impairment for loss is made to such lower value. Impairment for loss for the year is recognised in the income statement as impairment for loss of financial assets. Tilgodehavender Receivables Tilgodehavender måles til amortiseret kostpris, der sædvanligvis svarer til nominel værdi. Værdien reduceres med nedskrivning til imødegåelse af forventede tab efter en individuel vurdering. Receivables are measured at amortised cost which usually corresponds to nominal value. The value is reduced by write-down for bad debt according to an individual assessment. Nettoomsætning Revenue Som indtægtskriterium anvendes leveringskriteriet, således at nettoomsætningen omfatter årets leverede omsætning. Nettoomsætningen ved salg af handelsvarer indregnes i resultatopgørelsen, såfremt levering og risikoovergang til køber har fundet sted inden regnskabsårets udgang. Nettoomsætningen måles til dagsværdien ekskl. moms og med fradrag af afgivne rabatter. As income recognition criterion, the completed contract method is applied so that revenue comprises invoiced revenue for the year. Revenue from the sale of goods for resale is recognised in the income statement when delivery is made and risk has passed to the buyer before the end of the financial year. Revenue is measured at fair value excl. VAT and less granted goods and customer discounts. Skat af årets resultat og selskabsskat Tax on profit or loss for the year income taxes Skat af årets resultat udgør 22 % af det regnskabsmæssige resultat korrigeret for ikke indkomstskattepligtige og ikke fradragsberettigede poster. Tax on profit or loss for the year represents 22% of the book profit or loss adjusted for non-taxable and non-deductible items. Skat af årets resultat er sammensat af den forventede skat af årets skattepligtige indkomst reguleret for årets forskydning i udskudt skat. Ændring i udskudt skat som følge af ændring i skattesatser indregnes i resultatopgørelsen. Tax on profit or loss for the year consists of the anticipated tax portion of the taxable income for the year adjusted for the changes for the year in deferred tax.Changes in deferred taxes due to adjustments of tax rates is recognised in the income statement. Selskabet er sambeskattet med øvrige danske koncernselskaber med Mikkelsen Group ApS som administrationsselskab. Skatteeffekten af sambeskatningen fordeles mellem koncernselskaberne i forhold til deres skattepligtige indkomster efter selskabsskattelovens regler om fuld fordeling med refusion vedrørende skattemæssige underskud. The Company is jointly taxed with other Danish group enterprises with Mikkelsen Group ApS as management company. The tax effect of the joint taxation is allocated among the group enterprises in ratio to their taxable income according to the rules on full allocation with a refund for tax losses of the Danish Corporation Tax Act. Selskabsskat vedrørende regnskabsåret, som ikke er afregnet på balancedagen, klassificeres som selskabsskat under enten tilgodehavender eller gældsforpligtelser. Corporation tax relating to the financial year which has not been settled at the balance sheet date is to be classified as corporation tax in receivables or liabilities other than provisions. Sambeskatningsbidrag mellem de sambeskattede selskaber, som ikke er afregnet på balancedagen, klassificeres som sambeskatningsbidrag under enten tilgodehavender eller gældsforpligtelser. Joint tax contributions between the jointly taxed companies which have not been settled at the balance sheet date are classified as joint tax contributions in receivables or liabilities. Selskabet er omfattet af acontoskatteordningen. Rentegodtgørelse og rentetillæg er indregnet under finansielle indtægter og omkostninger. The Company is subject to the Danish Tax Prepayment Scheme. Interest reimbursement and interest surcharge have been recognised in financial income and expenses. Væsentligste aktiviteter Primary activities Koncernen: The Group: Koncernens hovedaktivitet har i lighed med tidligere år været at drive fabrikation af og handel med elektroniske produkter. As in previous years, the Groups primary activities were the manufacture of and trade in electronic products. Moderselskabet: Parent company: Mikkelsen Group ApSs hovedaktivitet har i lighed med tidligere år været at eje aktier i tilknyttede virksomheder. As in previous years, Mikkelsen Group ApSs primary activities were ownership in group enterprises. Begivenheder efter regnskabsårets afslutning Events after the balance sheet date Bankforbindelsen i Mikkelsen Electronics A/S har i maj 2023 bevilget en kreditramme, der dækker finansieringsbehovet for de budgetterede aktiviteter i det kommende regnskabsår 2023. Til styrkelse af datterselskabets kapitalforhold har Mikkelsen Group Aps efter regnskabsårets udløb foretaget en kapitalforhøjelse med t.kr. 3.000. In May 2023, the banking partner of MIkkelsen Electronics A/S granted a credit line that covers the financing needs for the budgeted activities in the upcoming fiscal year 2023. To strengthen the subsidiary companys capital position, a capital increase of kr. 3,000,000 has been carried out by the Mikkelsen Group ApS after the end of the fiscal year. <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 928px" ><tr><td style="width: 5%"></td><td style="width: 26%"></td><td style="width: 8%"></td><td style="width: 3%"></td><td style="width: 8%"></td><td style="width: 3%"></td><td style="width: 8%"></td><td style="width: 3%"></td><td style="width: 10%"></td><td style="width: 3%"></td><td style="width: 9%"></td><td style="width: 3%"></td><td style="width: 10%"></td></tr><tr><td Colspan = 1 style="text-align: left">10</td><td Colspan = 7 style="text-align: left">Anlægsoversigt,</td><td Colspan = 1 style="text-align: Right">virksomheder</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right">I ALT</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">moderselskabet, finansielle aktiver</td><td Colspan = 1 style="text-align: Center">Investments</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">List of fixed assets, amortisation and depreciation,</td><td Colspan = 1 style="text-align: Center">in group</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 7 style="border-bottom: 1px solid; text-align: left">fixed asset investments</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">enterprises</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">TOTAL</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td></tr><tr><td Colspan = 13 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Kostpris pr. 1/1 2022</td><td Colspan = 1 style="text-align: Right">15.621.695</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">15.621.695</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">15.621.695</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Cost at 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Tilgang i året</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Additions for the year</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Afgang i året</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Disposals for the year</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">KOSTPRIS PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">15.621.695</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">15.621.695</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">15.621.695</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">COST AT 31/12 2022</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Opskrivninger pr. 1/1 2022</td><td Colspan = 1 style="text-align: Right">14.704.933</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">14.704.933</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">16.079.727</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Revaluation at 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Årets opskrivninger</td><td Colspan = 1 style="text-align: Right">-14.704.933</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-14.704.933</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.485.589</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Exchange adjustments</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Modtaget udbytte i året</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-3.000.000</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Received dividends for the year</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Egenkapitalreguleringer</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">139.617</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Adjustments in equity</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">OPSKRIVNINGER PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">14.704.933</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">REVALUATION AT 31/12 2022</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Af og nedskrivninger pr. 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Amortisations and impairment at 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Årets nedskrivninger</td><td Colspan = 1 style="text-align: Right">-6.488.912</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-6.488.912</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Exchange adjustments</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Modtaget udbytte i året</td><td Colspan = 1 style="text-align: Right">-1.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-1.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Received dividends for the year</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">Egenkapitalreguleringer</td><td Colspan = 1 style="text-align: Right">-744.028</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-744.028</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Adjustments in equity</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">AF - OG NEDSKRIVNINGER PR. 31/12 2022</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">AMORTISATIONS AND IMPAIRMENT AT 31/12 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-8.232.940</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-8.232.940</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 7 style="text-align: left">REGNSKABSMÆSSIG VÆRDI PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">7.388.755</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">7.388.755</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">30.326.628</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">CARRYING AMOUNT AT 31/12 2022</td></tr><tr><td Colspan = 13 style="font-weight: bold; text-align: left">NOTES FOR THE PARENT COMPANY</td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Ejerandel</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 5 style="text-align: left">Tilknyttede virksomheder:</td><td Colspan = 1 style="text-align: Right">Ownership</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">For indirekte datterselskaber henvises</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 5 style="border-bottom: 1px solid; text-align: left">Group enterprises</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right"> share</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">til koncernoversigten</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 13 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 5 style="text-align: left">Mikkelsen Electronics A/S, Farum </td><td Colspan = 1 style="text-align: Right">100%</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">(Mikkelsen Electronics A/S, Farum </td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 5 style="text-align: left">Ejendomsanpartsselskabet 15/6 2004 ApS </td><td Colspan = 1 style="text-align: Right">100%</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 12 style="text-align: left">(Ejendomsanpartsselskabet 15/6 2004 ApS, Farum </td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">13</td><td Colspan = 1 style="text-align: left">Langfristede gældsforpligtelser</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">Long-term liabilities other than provisions</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Leasingforpligtelser</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">4.189.817</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">3.975.857</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Lease commitments</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Anden gæld</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.738.400</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Other payables</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Gæld til realkreditinstitutter</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">478.461</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">737.351</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Mortgage debt</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">I ALT</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">4.668.278</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">6.451.608</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">TOTAL</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Kortfristet del af langfristet gæld:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Current portion of long-term liabilities other than provisions:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Leasingforpligtelser</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">895.609</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.126.992</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Lease commitments</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Anden gæld</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">2.386.391</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Other payables</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Gæld til realkreditinstitutter</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">258.889</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">248.588</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Mortgage debt</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">AFDRAG NÆSTE ÅR</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">1.154.498</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">3.761.971</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Instalments in next year</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">5</td><td Colspan = 1 style="text-align: left">Øvrige finansielle omkostninger</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">Other financial expenses</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">39.976</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Renteomkostninger til tilknyttede virksomheder</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Interest expenses to group enterprises</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">14.875</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.197.193</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Finansielle omkostninger i øvrigt</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.737.239</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">425.294</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Other financial expenses</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">54.851</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">1.197.193</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">I ALT</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">1.737.239</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">425.294</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">TOTAL</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">4</td><td Colspan = 1 style="text-align: left">Andre finansielle indtægter</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">Other financial income</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Renteindtægter fra tilknyttede virksomheder</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Interest income from group enterprises</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">1.410.833</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">390.743</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Finansielle indtægter i øvrigt</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">390.743</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.410.833</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Other financial income</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">1.410.833</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">390.743</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">I ALT</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">390.743</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">1.410.833</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">TOTAL</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-top: 3px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="text-align: left">1</td><td Colspan = 1 style="text-align: left">Going concern og finansielle risici</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="font-weight: bold; text-align: left"></td></tr><tr><td Colspan = 7 style="font-weight: bold; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">Going concern and financial risk</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="font-weight: bold; text-align: left"></td></tr><tr><td Colspan = 14 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Datterelskabet Mikkelsen Electronics A/S har i regnskabsåret oplevet en tilbagegang i indtjeningen og realiserer i året et underskud på t.kr. – 21.581 og en egenkapital der er reduceret til t.kr. 2.012.</td><td Colspan = 1 style="text-align: left">During the fiscal year, the subsidiary company Mikkelsen Elctronics A/S experienced a decline in earnings and incurred a deficit of t.kr. -21,581, resulting in a reduced equity of t.kr. 2.012.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Til styrkelse af selskabets kapitalforhold er der efter balancedagen gennemført en kapitalforhøjelse på t.kr. 3.000 fra Mikkelsen Group ApS.</td><td Colspan = 1 style="text-align: left">To strengthen, the companys capital position, a capital increase of t.kr. 3,000 from Mikkelsen Group ApS has been carried out after the balance sheet dat</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Selskabets forventer fortsat underskud i den første del af 2023, men et positivt resultat og cash flow for året efter at alle tiltag er indfaset.</td><td Colspan = 1 style="text-align: left">The company expects to continue experiencing a deficit in the first part of 2023, but anticipates a positive result and cash flow for the year after all measures have been implemented.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Selskabets bankforbindelse har i maj 2023 bevilget en kreditramme, der dækker finansieringsbehovet for de budgetterede aktiviteter i det kommende regnskabsår. Mikkelsen Group ApS har kautioneret herfor og det er forventningen, at selskabets bankforbindelse vil opretholde de bevilgede kreditrammer. Ledelsen har på regnskabsaflæggelsestidspunktet ikke fået indikationer på det modsatte. </td><td Colspan = 1 style="text-align: left">The companys banking relationship has granted a credit facility in May 2023, which covers the financing needs for the budgeted activities in the upcoming fiscal year. Mikkelsen Group ApS har guarantnteed this and It is expected that the companys banking relationship will maintain the granted credit limits. As of the financial statement reporting date, the management has not received any indications to the contrary.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Selskabet vil således ved positiv budgetopfyldelse være i stand til at servicere sine forpligtelser i takt med at de forfalder. </td><td Colspan = 1 style="text-align: left">Thus, in case of positive budget fulfillment, the company will be able to service its obligations as they become due.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="font-weight: bold; text-align: left"></td><td Colspan = 7 style="text-align: left">Årsregnskabet for Mikkelsen Electronics A/S og Mikkelsen Group ApS er på baggrund af ovenstående aflagt under forudsætningen af selskabernes fortsatte drift.</td><td Colspan = 1 style="text-align: left">Based on the above, the financial statements for Mikkelsen Electronics A/S and Mikkelsen Group ApS have been prepared on the assumption of the companies continued operation.</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 8 style="border-bottom: 1px solid; font-weight: bold; text-align: Center">PARENT</td><td Colspan = 1 style="border-bottom: 1px solid; font-weight: bold; text-align: Center">GROUP</td><td Colspan = 1 style="border-bottom: 1px solid; font-weight: bold; text-align: Center"></td><td Colspan = 1 style="border-bottom: 1px solid; font-weight: bold; text-align: Center"></td><td Colspan = 1 style="text-align: left"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 675px" ><tr><td style="width: 4%"></td><td style="width: 1%"></td><td style="width: 11%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 2%"></td><td style="width: 4%"></td><td style="width: 12%"></td><td style="width: 10%"></td><td style="width: 10%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 11%"></td><td style="width: 3%"></td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: left">11</td><td Colspan = 1 style="text-align: left">Periodeafgrænsningsposter</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">(tilgodehavender)</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left">Prepayments</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">Forudbetaling og periodiserede </td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: left">omkostninger</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">356.556</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">440.258</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">prepayment and other prepayments</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">I ALT</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">356.556</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">440.258</td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 14 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Periodeafgrænsningsposter består af forudbetalte leasing, forsikringer og abonnementer mv.</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 12 style="text-align: left">Prepayments and accrued income consist of leasing, insurance and subscriptions, etc.</td></tr></table> KONCERNREGNSKAB CONSOLIDATED FINANCIAL STATEMENT Koncernregnskabet omfatter modervirksomheden og de virksomheder (tilknyttede virksomheder), som kontrolleres af modervirksomheden. Modervirksomheden anses for at kontrollere en virksomhed, når den direkte eller indirekte ejer mere end 50% af stemmerettighederne eller på anden måde kan kontrollere eller faktisk kontrollerer de økonomiske og driftsmæssige beslutninger i virksomheden. The consolidated financial statements comprise the parent company and the enterprises (group enterprises) controlled by the parent company. The parent company is deemed to be controlling an enterprise when it directly or indirectly controls more than 50 % of the voting rights or is otherwise able to exercise control or de facto control with respect to the economic and operational decisions in the enterprise. Koncernregnskabet er udarbejdet på grundlag af regnskaber for moderselskabet og de tilknyttede virksomheder ved sammenlægning af regnskabsposter af ensartet karakter. The consolidated financial statements are prepared on the basis of the audited financial statements of the parent company and the group enterprises by the adding together of items of a uniform nature. Ved udarbejdelsen af koncernregnskabet er der foretaget eliminering af koncernvirksomhedernes indbyrdes mellemværender, indtægter og omkostninger samt fortjenester og tab ved transaktioner mellem de tilknyttede virksomheder. In the preparation of the consolidated financial statements, all intercompany balances, income and expenses as well as gains and losses arising from transactions between the group enterprises have been eliminated. Kapitalandele i de tilknyttede virksomheder er udlignet med de forholdsmæssige andele af de tilknyttede virksomheders regnskabsmæssige indre værdi. Equity investments in the group enterprises have been eliminated by the group enterprises proportionate shares of the equity value. De regnskaber, der anvendes til brug for konsolideringen, er aflagt i overensstemmelse med koncernens regnskabspraksis. Udenlandske virksomheders resultat og egenkapital er omregnet til danske kroner. Valutakursreguleringer, der opstår ved omregning af de udenlandske virksomheders egenkapital ved regnskabsårets begyndelse og omregning af årets resultat fra gennemsnitskurs til balancedagens kurs, føres direkte over egenkapitalen. The financial statements used for the purpose of consolidation have been prepared in accordance with the consolidated accounting policies. The net profit or loss for the year and the equity of foreign enterprises have been expressed in Danish kroner. Foreign currency translation adjustments arising as a result of translation of the equity of the foreign enterprises at the beginning of the financial year and translation of the net profit or loss for the year from the average rate of exchange to the closing rate are charged directly to equity. Ved køb af tilknyttede virksomheder er det forskelsbeløb, som fremkommer ved udligningen så vidt muligt fordelt på de aktiver og passiver i de tilknyttede virksomheder, hvis værdi er højere eller lavere end det beløb, hvortil de er bogført, på det tidspunkt, hvor koncernforholdet blev etableret. Et resterende positivt forskelsbeløb behandles som koncerngoodwill og opføres under immaterielle anlægsaktiver. Et negativt forskelsbeløb, der modsvarer en forventet omkostning eller en ugunstig udvikling, indtægtsføres i resultatopgørelsen i anskaffelsesåret. Where group enterprises have been acquired, the balance resulting from the elimination has to the extent possible been distributed on the assets and liabilities of the group enterprises whose value is above or below the amount at which they were booked when the group relation was established. Any remaining positive balance is treated as consolidated goodwill and stated under intangible assets. Any negative balance which is equal to an expected cost or an adverse development in the group enterprises is stated under provisions. The amount is recognised as income in the income statement to the extent that the expected cost or adverse development is realised. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued 425288 552052 12200923 0 7500058 0 20958467 636768 11012109 194887 1310962 636768 150855 194887 70000 3979405 70000 3308186 15079507 0 10000707 0 2023-06-30 Søborg Revisors ansvar for revisionen af koncernregnskabet og årsregnskabet Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements and the Parent Company Financial Statements Vores mål er at opnå høj grad af sikkerhed for, om koncernregnskabet og årsregnskabet som helhed er uden væsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl, og at afgive en revisionspåtegning med en konklusion. Høj grad af sikkerhed er et højt niveau af sikkerhed, men ikke en garanti for, at en revision, der udføres i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, altid vil afdække væsentlig fejlinformation, når sådan findes. Fejlinformationer kan opstå som følge af besvigelser eller fejl og kan betragtes som væsentlige, hvis det med rimelighed kan forventes, at de enkeltvis eller samlet har indflydelse på de økonomiske beslutninger, som regnskabsbrugerne træffer på grundlag af koncernregnskabet og årsregnskabet. Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Statements and the Parent Company Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Consolidated Financial Statements and Parent Company Financial Statements. INDEPENDENT AUDITORS AUDIT REPORT Som led i en revision, der udføres i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, foretager vi faglige vurderinger og opretholder professionel skepsis under revisionen. Herudover: As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: * Identificerer og vurderer vi risikoen for væsentlig fejlinformation i koncernregnskabet og årsregnskabet, uanset om denne skyldes besvigelser eller fejl, udformer og udfører revisionshandlinger som reaktion på disse risici samt opnår revisionsbevis, der er tilstrækkeligt og egnet til at danne grundlag for vores konklusion. Risikoen for ikke at opdage væsentlig fejlinformation forårsaget af besvigelser er højere end ved væsentlig fejlinformation forårsaget af fejl, idet besvigelser kan omfatte sammensværgelser, dokumentfalsk, bevidste udeladelser, vildledning eller tilsidesættelse af intern kontrol. * Identify and assess the risks of material misstatement of the Consolidated Financial Statements and the Parent Company Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Opnår vi forståelse af den interne kontrol med relevans for revisionen for at kunne udforme revisionshandlinger, der er passende efter omstændighederne, men ikke for at kunne udtrykke en konklusion om effektiviteten af selskabets interne kontrol. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circum-stances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. * Tager vi stilling til, om den regnskabspraksis, som er anvendt af ledelsen, er passende, samt om de regnskabsmæssige skøn og tilknyttede oplysninger, som ledelsen har udarbejdet, er rimelige. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. * Konkluderer vi, om ledelsens udarbejdelse af koncernregnskabet og årsregnskabet på grundlag af regnskabsprincippet om fortsat drift er passende, samt om der på grundlag af det opnåede revisionsbevis er væsentlig usikkerhed forbundet med begivenheder eller forhold, der kan skabe betydelig tvivl om koncernens og selskabets evne til at fortsætte driften. Hvis vi konkluderer, at der er en væsentlig usikkerhed, skal vi i vores revisionspåtegning gøre opmærksom på oplysninger herom i koncernregnskabet og årsregnskabet eller, hvis sådanne oplysninger ikke er tilstrækkelige, modificere vores konklusion. Vores konklusioner er baseret på det revisionsbevis, der er opnået frem til datoen for vores revisionspåtegning. Fremtidige begivenheder eller forhold kan dog medføre, at koncernen og selskabet ikke længere kan fortsætte driften. * Conclude on the appropriateness of Management’s use of the going concern basis of accounting in preparing the Consolidated Financial Statements and the Parent Company Financial Statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s and the Parent Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Consolidated Financial Statements and the Parent Company Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group and the Company to cease to continue as a going concern. INDEPENDENT AUDITORS AUDIT REPORT * Tager vi stilling til den samlede præsentation, struktur og indhold af koncernregnskabet og årsregnskabet, herunder noteoplysningerne, samt om koncernregnskabet og årsregnskabet afspejler de underliggende transaktioner og begivenheder på en sådan måde, at der gives et retvisende billede heraf. * Evaluate the overall presentation, structure and contents of the Consolidated Financial Statements and the Parent Company Financial Statements, including the disclosures, and whether the Consolidated Financial Statements and the Parent Company Financial Statements represent the underlying transactions and events in a manner that gives a true and fair view. * Opnår vi tilstrækkeligt og egnet revisionsbevis for de finansielle oplysninger for virksomhederne eller forretningsaktiviteterne i koncernen til brug for at udtrykke en konklusion om koncernregnskabet. Vi er ansvarlige for at lede, føre tilsyn med og udføre koncernrevisionen. Vi er eneansvarlige for vores konklusion. * Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the Consolidated Financial Statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. Vi kommunikerer med den øverste ledelse om blandt andet det planlagte omfang og den tidsmæssige placering af revisionen samt betydelige revisionsmæssige observationer, herunder eventuelle betydelige mangler i intern kontrol, som vi identificerer under revisionen. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 339629 281015 -538934 -4930 6882580 0 1294606 0 780367 266012 2022-12-31 2022-01-01 0 14704933 0 0 7985951 0 9919997 0 18651983 0 22754676 348652 28859618 1093448 3761971 0 1154498 0 Revisionspåtegning 23514846 0 14895020 0 67790881 37981993 45139473 12415075 737351 0 478461 0 Mikkelsen Group ApS -837855 -632570 4127740 0 503991 0 Farum 2021-01-01 2814259 2755646 -22606621 -22072616 951256 0 289950 0 69270 21360 -9919997 -18651983 Udtalelse om ledelsesberetningen Statement on the Management’s review Ledelsen er ansvarlig for ledelsesberetningen. Management is responsible for Management’s Review. Vores konklusion om koncernregnskabet og årsregnskabet omfatter ikke ledelsesberetningen, og vi udtrykker ingen form for konklusion med sikkerhed om ledelsesberetningen. Our opinion on the Consolidated Financial Statements and the Parent Company Financial Statements does not cover Management’s Review, and we do not express any form of assurance conclusion thereon. INDEPENDENT AUDITORS AUDIT REPORT I tilknytning til vores revision af koncernregnskabet og årsregnskabet er det vores ansvar at læse ledelsesberetningen og i den forbindelse overveje, om ledelsesberetningen er væsentlig inkonsistent med koncernregnskabet eller årsregnskabet eller vores viden opnået ved revisionen eller på anden måde synes at indeholde væsentlig fejlinformation. In connection with our audit of the Consolidated Financial Statements and the Parent Company Financial Statements, our responsibility is to read Management’s Review and, in doing so, consider whether Management’s Review is materially inconsistent with the Consolidated Financial Statements or the Parent Company Financial Statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Vores ansvar er derudover at overveje, om ledelsesberetningen indeholder krævede oplysninger i henhold til årsregnskabsloven. Moreover, it is our responsibility to consider whether Management’s Review provides the information required under the Danish Financial Statements Act. Baseret på det udførte arbejde er det vores opfattelse, at ledelsesberetningen er i overensstemmelse med koncernregnskabet og årsregnskabet og er udarbejdet i overensstemmelse med årsregnskabslovens krav. Vi har ikke fundet væsentlig fejlinformation i ledelsesberetningen. Based on the work we have performed, we conclude that Management’s Review is in accordance with the Consolidated Financial Statements and the Parent Company Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statement Acts. We did not identify any material misstatement of Management’s Review. Konklusion