41268417 2022-01-01 2022-12-31 41268417 2022-01-01 2022-12-31 1 41268417 2022-01-01 2022-12-31 1 41268417 2022-01-01 2022-12-31 2 41268417 2021-01-01 2021-12-31 41268417 2022-01-01 2022-12-31 fsa:RetainedEarningsMember 41268417 2021-01-01 2021-12-31 fsa:RetainedEarningsMember 41268417 2022-12-31 41268417 2021-12-31 41268417 2021-12-31 fsa:ContributedCapitalMember 41268417 2021-12-31 fsa:ProposedDividendRecognisedInEquityMember 41268417 2021-12-31 fsa:RetainedEarningsMember 41268417 2022-01-01 2022-12-31 fsa:ContributedCapitalMember 41268417 2022-01-01 2022-12-31 fsa:ProposedDividendRecognisedInEquityMember 41268417 2022-01-01 2022-12-31 fsa:RetainedEarningsMember 41268417 2022-12-31 fsa:ContributedCapitalMember 41268417 2022-12-31 fsa:ProposedDividendRecognisedInEquityMember 41268417 2022-12-31 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure Klaus Risager AIP Infrastructure I GP ApS Klareboderne 1 1115 Copenhagen 41268417 Copenhagen Strandvejen 44 2900 Hellerup Primary activities The Company’s main activity is to act as general partner for AIP Infrastructure I K/S. Development in activities and finances The Company’s Income Statement of the Financial year 1 January 2022 – 31 December 2022 shows a positive result of DKK 2,762 which is in line with the management’s expectations. The Executive Board has considered and approved the annual report of AIP Infrastructure I GP ApS for the financial year 1 January – 31 December 2022. The annual report is presented in accordance with the Danish Financial Statements Acts. In our opinion, the financial statements give a true and fair view of the financial position at 31 December 2022 of the Company and of the results of the Company operations for the financial year 1 January – 31 December 2022. We recommend that the annual report be adopted at the Annual General Meeting. Copenhagen, Kasper Hansen Jannick Prehn Brøndum To the Shareholder of AIP Infrastructure I GP ApS In our opinion, the Financial Statements give a true and fair view of the financial position of the Company at 31 December 2022, and of the results of the Company’s operations for the financial year 1 January - 31 De-cember 2022 in accordance with the Danish Financial Statements Act. We have audited the Financial Statements of AIP Infrastructure I GP ApS for the financial year 1 January - 31 December 2022, which comprise income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies (“financial statements”). We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional re-quirements 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 Account-ants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical re-quirements 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. Management is responsible for Management’s Review. Our opinion on the financial statements does not cover Management’s Review, and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read Management’s Review and, in doing so, consider whether Management’s Review is materially inconsistent with the financial state-ments, or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether Management’s Review provides the information re-quired under the Danish Financial Statements Act. Based on the work we have performed, in our view, Management’s Review is in accordance with the Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement in Management’s Review. Management is responsible for the preparation of Financial Statements that give a true and fair view in ac-cordance 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. In preparing the financial statements, Management is responsible for assessing the Company’s ability to con-tinue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the financial statements unless Management either intends to liqui-date the Company or to cease operations, or has no realistic alternative but to do so. Our objectives are to obtain reasonable assurance about whether the 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, indi-vidually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Den-mark, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the 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 mis-statement 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. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effective-ness of the Company’s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting esti-mates and related disclosures made by Management. • Conclude on the appropriateness of Management’s use of the going concern basis of accounting in pre-paring the financial statements and, based on the audit evidence obtained, whether a material uncer-tainty exists related to events or conditions that may cast significant doubt on the 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 financial statements or, if such disclo-sures 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 Company to cease to continue as a going concern. • Evaluate the overall presentation, structure and contents of the financial statements, including the disclo-sures, and whether the financial statements represent the underlying transactions and events in a manner that gives a true and fair view. 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. Hellerup, PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 33771231 Per Rolf Larssen State Authorised Public Accountant mne24822 5938 5475 2368 2245 3570 3230 808 726 2762 2504 2762 2504 2762 2504 57176 53865 57176 53865 57176 53865 40000 40000 7329 4567 47329 44567 9848 9299 9848 9299 9848 9299 57176 53865 40000 0 4567 44567 0 0 2762 2762 40000 0 7329 47329 true true Presentation currency The reporting currency is Danish kroner. All amounts are in DKK. Recognition and measurement Revenue is recognized in the income statement as it is earned, including value adjustments of financial assets and liabilities measured at fair value or amortized costs. In addition, expenses incurred to achieve the year’s earnings are recognized, including depreciation, write-downs, provisions, and reversals because of changed accounting estimates of amounts previously recog-nized in the income statement. Assets are recognized in the balance sheet when it is probable because of a prior event that future economic benefits will flow to the company, and the value of the asset can be measured reliably. Liabilities are recog-nized in the balance sheet when the company has a legal or constructive obligation because of a prior event, and it is probable that future economic benefits will flow out of the company, and the value of the liabilities can be measured. At initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are meas-ured as described for each accounting item below. Recognition and measurements consider the gains, losses and risks that arise before the annual report is pre-sented and which corroborates or invalidates conditions that existed at the balance sheet date. Foreign currency translation Foreign currency transactions are translated at the exchange rate at the transaction date. Exchange rate dif-ferences arising between the exchange rate at the transaction date and the rate at the payment date are rec-ognizes in the income statement as a financial item. Receivables, payables, and other monetary items in foreign currencies that have not been settled on the balance sheet date are translated at the exchange rate at the balance sheet date. The difference between the exchange rate at the balance sheet date and the exchange rate at the transaction date is recognized in the income statement as a financial item. Gross profit Gross profit is calculated with reference to §32 of the Danish Financial Statements Act as a summary of other external costs. Other external costs include costs for administration etc Financial items Financial income and expenses include interest income and expenses, realized and unrealized gains and losses on debt and transactions in foreign currencies. Tax Income taxes for the year, is recognized in the income statement with the part that can be attributed to the profit for the year. Balance sheet Cash and cash equivalents Cash comprises cash in bank deposits. Equity Dividend distribution proposed by the management for the financial year are shown as a separate item under equity. Other liabilities Expenses with reference to the fiscal year are accrued for. Current tax liabilities Current tax liabilities are recognized in the balance sheet as calculated tax on the taxable income for the year. Supplements and reimbursements under the tax advance scheme are recognized in the income statement under financial items. 0 0 Note 3 TaxesIncome taxes -785 -711Prior year adjustment -23 -15Total income taxes -808 -726 Note 4Contingent liabilitiesThe company has no contingent liabilities apart from the liabilities already recognized in thebalance sheet. Note 5Consolidated financial statementAIP Infrastructure I GP ApS is included in the consolidated financial statement of the parent company AIP Management P/SThe consolidated financial statements for AIP Management P/S can be obtained at the address:AIP Management P/SKlareboderne 11115 Copenhagen Annual report Auditor's report on audited financial statements ParsePort XBRL Converter 2022-01-01 2022-12-31 2021-01-01 2021-12-31 2023-04-20 Reporting class B 2020-03-30 2023-04-20 39504308 AIP Management P/S Klareboderne 1 1115 Copenhagen Opinion Basis for Opinion 2023-04-20