272301992018-01-012018-12-31272301992018-01-012018-12-31Direktionsmedlem 01272301992018-01-012018-12-31Bestyrelsesmedlem 1272301992018-01-012018-12-31Bestyrelsesmedlem 2272301992018-01-012018-12-31Bestyrelsesmedlem 3272301992018-12-31272301992017-12-31272301992017-01-012017-12-31272301992017-01-012017-12-31fsa:ProposedDividendRecognisedInEquityMember272301992018-01-012018-12-31fsa:RetainedEarningsMember272301992017-01-012017-12-31fsa:RetainedEarningsMember272301992018-01-012018-12-31fsa:ProposedDividendRecognisedInEquityMember272301992018-01-012018-12-31fsa:RetainedEarningsMember272301992017-01-012017-12-31fsa:RetainedEarningsMember272301992017-01-012017-12-31fsa:ProposedDividendRecognisedInEquityMember272301992018-12-31fsa:ContributedCapitalMember272301992017-12-31fsa:ContributedCapitalMember272301992017-12-31fsa:ProposedDividendRecognisedInEquityMember272301992018-12-31fsa:RetainedEarningsMember272301992017-12-31fsa:RetainedEarningsMember272301992018-12-31Kapitalklasse 01272301992017-12-31fsa:LongtermInvestmentsAndReceivablesMember272301992018-12-31cmn:PreviousYearMemberfsa:ContributedCapitalMember272301992018-12-31cmn:FourYearsAgoMemberfsa:ContributedCapitalMember272301992018-01-012018-12-31cmn:FourYearsAgoMemberfsa:ContributedCapitalMember272301992018-12-31cmn:TwoYearsAgoMemberfsa:ContributedCapitalMember272301992018-12-31cmn:ThreeYearsAgoMemberfsa:ContributedCapitalMember272301992018-01-012018-12-31Revisionsvirksomhed 01272301992018-01-012018-12-31Revisionsvirksomhed 01 - Revisor 01iso4217:DKKsharesMB IT Consulting A/S’ primary activity is to offer advice and consultancy within the IT- and software industry.Net income showed Dkk (372) thousand, which is not considered satisfactory.No events have occurred after the balance sheet date to this date, which would influence the evaluation of this annual report.Morten BjerregaardThe Board of Directors and the Executive Board have today considered and approved the annual report of MB IT Consulting A/S for the financial year 01.01.2018 - 31.12.2018.The annual report is presented in accordance with the Danish Financial Statements Act.We recommend the annual report for adoption at the Annual General Meeting.We believe that the management commentary contains a fair review of the affairs and conditions referred to therein.Henrik PuggaardMorten BjerregaardMikkel Winther Løgsted992055387611699205538761169920553876116272132524243703676120722116247214465252434027852522774842339389620006200040774149415678030537111692-3831142012567-3831142055069-3721572100157Assets are recognised in the balance sheet when it is probable as a result of a prior event that future economic benefits will flow to the Entity, and the value of the asset can be measured reliably. Liabilities are recognised in the balance sheet when the Entity has a legal or constructive obligation as a result of a prior event, and it is probable that future economic benefits will flow out of the Entity, and the value of the liability can be measured reliably. On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial recognition is effected as described below for each financial statement item. Anticipated risks and losses that arise before the time of presentation of the annual report and that confirm or invalidate affairs and conditions existing at the balance sheet date are considered at recognition and measurement. Income is recognised in the income statement when earned, whereas costs are recognised by the amounts attributable to this financial year.Receivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and doubtful debts.Current tax receivable or payable is recognised in the balance sheet, stated as tax computed on this year's taxable income, adjusted for prepaid tax.Current joint taxation contributions receivable or joint taxation contributions payable are recognised in the balance sheet, calculated as tax computed on the taxable income of the year, which has been adjusted for prepaid tax. Other financial liabilities are measured at amortised cost, which usually corresponds to nominal value.Revenue from the sale of services is recognised in the income statement when delivery is made to the buyer. Revenue is recognised net of VAT, duties and sales discounts and is measured at fair value of the consideration fixed. Other external expenses include expenses relating to the Entity’s ordinary activities, including expenses for premises, stationery and office supplies, marketing costs, etc. Other financial income comprises dividends etc received on other investments, interest income, including interest income on receivables from group enterprises, exchange gains on payables and transactions in foreign currencies etc. Other financial expenses comprise interest expenses, including interest expenses on payables to group enterprises, exchange losses on payables and transactions in foreign currencies etc.Tax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity. The Entity is jointly taxed with the parent company and all Danish group enterprises. The current Danish income tax is allocated among the jointly taxed entities proportionally to their taxable income (full allocation with a refund concerning tax losses). Depreciation, amortisation and impairment losses relating to property, plant and equipment comprise depreciation, amortisation and impairment losses for the financial year, as well as gains and losses from the sale of property, plant and equipment. -42502414944311711366330537839762771626950024000016247214465227230199MB IT Consulting A/SSkanderborg2019-04-12Morten BjerregaardIn our opinion, the financial statements give a true and fair view of the Entity’s financial position at 31.12.2018 and of the results of its operations for the financial year 01.01.2018 - 31.12.2018.2019-04-12SkanderborgGross profit or loss comprises revenue, other operating income and external expenses. The Entity participates in a Danish joint taxation arrangement where M. Bjerregaard Holding serves as the administration company. According to the joint taxation provisions of the Danish Corporation Tax Act, the Entity is therefore secondarily liable for income taxes etc for the jointly taxed entities, which is limited to the equity interest by which the entity participates in the Group, as well as secondarily liable from 1 July 2012 for obligations, if any, relating to the withholding of tax on interest, royalties and dividend for the jointly taxed entities. 33963556Deloitte Statsautoriseret RevisionspartnerselskabCity Tower, Værkmestergade 8000 Aarhus C99205538761164677151090864695000695000-2272851448722509925243402785252-3721571590657-42502509500250992-3721571339665-3721571590657-250992-3721571339665250992695000695000250992-227285144872Ordinary shares695Dividend is recognised as a liability at the time of adoption at the general meeting. Proposed dividend for the financial year is disclosed as a separate item in equity. Extraordinary dividend adopted in the financial year is recognised directly in equity when distributed and disclosed as a separate item in Management's proposal for distribution of profit/loss.326000326000ÅrsrapportRegnskabsklasse B69500062500070000Aarhus2019-04-12695000695000695000Adelgade618660SkanderborgCity Tower, Værkmestergade28000Aarhus CTo the shareholders of MB IT Consulting A/SManagement 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. In preparing the financial statements, Management is responsible for assessing the Entity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern, and using the going concern basis of accounting unless Management either intends to liquidate the Entity or to cease operations, or has no realistic alternative but to do so.Our responsibility is to express a conclusion on the financial statements. This requires that we plan and perform procedures to obtain limited assurance about our conclusion on the financial statements and that we also perform specifically required supplementary procedures for the purpose of obtaining additional assurance about our conclusion. An extended review consists of making inquiries, primarily of management and, if appropriate, of other entity personnel, performing analytical and the specifically required supplementary procedures as well as evaluating the evidence obtained. The procedures performed in an extended review are less in scope than in an audit, and accordingly we do not express an audit opinion on the financial statements.We conducted our extended review in accordance with the assurance engagement standard for small enterprises as issued by the Danish Business Authority and the standard on extended review of financial statements prepared in accordance with the Danish Financial Statements Act as issued by FSR - Danish Auditors. Our responsibilities under those standards and requirements are further described in the ”Auditor’s responsibilities for the extended review of the financial statements”. We are independent of the Entity in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) and the additional requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.We have performed an extended review of the financial statements of MB IT Consulting A/S for the financial year 01.01.2018 - 31.12.2018, which comprise the income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act. Based on our extended review, in our opinion, the financial statements give a true and fair view of the Entity’s financial position at 31.12.2018 and of the results of its operations for the financial year 01.01.2018 - 31.12.2018 in accordance with the Danish Financial Statements Act.Management is responsible for the management commentary. Our opinion on the financial statements does not cover the management commentary, and we do not express any form of assurance conclusion thereon. In connection with our extended review of the financial statements our responsibility is to read the management commentary and, in doing so, consider whether the management commentary is materially inconsistent with the financial statements or our knowledge obtained in the extended review or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether the management commentary provides the information required under the Danish Financial Statements Act.Based on the work we have performed, we conclude that the management commentary is in accordance with financial statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement of the management commentary.695695000On initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Receivables, payables and other monetary items denominated in foreign currencies that have not been settled at the balance sheet date are translated using the exchange rate at the balance sheet date. Exchange differences that arise between the rate at the transaction date and the rate in effect at the payment date, or the rate at the balance sheet date, are recognised in the income statement as financial income or financial expenses. Other operating income comprises income of a secondary nature as viewed in relation to the Entity’s primary activities.180779114363Erklæring om udvidet gennemgang269500-3721571590657The accounting policies applied to these financial statements are consistent with those applied last year, with af few classifications though. State Authorised Public AccountantKlaus Tvede-Jensen89 41 41 412018-01-012018-12-312017-12-312017-01-01mne23304100069500033963556Deloitte Statsautoriseret Revisionspartnerselskab