The supervisory board and executive board have today discussed and approved the annual report of IMOCgroup A/S for the financial year 1 January - 31 December 2022.The annual report is prepared in accordance with the Danish Financial Statements Act.In our opinion, the financial statements give a true and fair view of the company's financial position at 31 December 2022 and of the results of the company's operations for the financial year 1 January - 31 December 2022.The financial statements have not been audited. Management considers the criteria for not auditing the financial statements to be met.Management recommends that the annual report should be approved by the company in general meeting.Jens Kristian HolmChristian VammenchairmanJens Kristian HolmCarl Christian Storegård JensenTo the shareholders of IMOCgroup A/SWe have compiled the financial statements of IMOCgroup A/S for the financial year 1 January - 31 December 2022 based on the company's bookkeeping records and other information made available by enterprise. The financial statements comprises a summary of significant accounting policies, income statement, balance sheet and notes. We performed the engagement in accordance with ISRS 4410, Compilation Engagements. We have applied our professional expertise to assist the enterprise in the preparation and presentation of the financial statements in accordance with the Danish Financial Statements Act. We complied with the relevant provisions of the Danish Act on Approved Auditors and with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code), including principles relating to integrity, objectivity, professional competence and due care. The financial statements and the accuracy and completeness of the information used to compile the financial statements are the enterprise´s responsibility. As a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information provided by enterprise for our compilation of the financial statements. Accordingly, we do not express an audit or a review conclusion on whether the financial statements have been prepared in accordance with the Danish Financial Statements Act.Roskilde2023-06-19MunkStrungeJesper Strungestatsautoriseret revisormne32810The annual report of IMOCgroup A/S for 2022 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to reporting class B entities. The accounting policies applied are consistent with those of last year. The annual report for 2022 is presented in DKK.Income is recognised in the income statement as earned, including value adjustments of financial assets and liabilities. All expenses, including amortisation, depreciation and impairment losses, are also recognised in the income statement. Assets are recognised in the balance sheet when it is probable that future economic benefits will flow to the company and the value of the asset can be measured reliably. Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow from the company and the value of the liability can be measured reliably. On initial recognition, assets and liabilities are measured at cost. On subsequent recognition, assets and liabilities are measured as described below for each individual accounting item. Certain financial assets and liabilities are measured at amortised cost using the effective interest method. Amortised cost is calculated as the historic cost less any installments and plus/less the accumulated amortisation of the difference between the cost and the nominal amount. On recognition and measurement, allowance is made for predictable losses and risks which occur before the annual report is presented and which confirm or invalidate matters existing at the balance sheet date.Bruttoresultat consists of other external expenses.Other external expenses include expenses related to administration, etc.Dividend from investments is recognised in the reporting year in which the dividend is declared. Dividend from participating interests is recognised in the financial year in which the dividend is declared.The company is subject to the Danish rules on compulsory joint taxation. The company acts as management company for all jointly taxed entities and, in its capacity as such, pays all income taxes to the Danish tax authorities. On payment of joint taxation contributions, the current Danish income tax is allocated between the jointly taxed entities in proportion to their taxable income. Entities with tax losses receive joint taxation contributions from entities that have been able to use tax losses to reduce their own taxable profits.Investment in subsidiaries and participating interests are measured at cost. If cost exceeds the recoverable amount, a write-down is made to this lower value.Cash and cash equivalents comprise cash and deposits at banks.Dividends Proposed dividends are disclosed as a separate item under equity. Dividends are recognised as a liability when declared by the annual general meeting of shareholders.As management company, IMOCgroup A/S is liable for payment of the subsidiaries' corporate income taxes to the tax authorities. Current tax liabilities and current tax receivables are recognised in the balance sheet as the estimated tax on the taxable income for the year, adjusted for tax on the taxable income for previous years and tax paid on account. The company and all its Danish group entities are taxed on a joint basis. The current income tax charge is allocated between the jointly taxed entities relative to their taxable income. Tax losses are allocated based on the full absorption method. The jointly taxed entities are eligible for the Danish Tax Prepayment Scheme. Joint taxation contributions payable and receivable are recognised in the balance sheet as 'Joint taxation contributions receivable' or 'Joint taxation contributions payable'.Liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value.-9625-9375025000010544923-20169239702-2119-2064-180502417660504000-18050-26223450000500002822402822403322403322403322403322401642311833347959061602461801783504295146626671790124301815112527624215000005000001122629276511226529276023311626292623314526233145511252762421The company's purpose is to hold investments in affiliated companies and related activities.00-2119-2064As management company, the company is jointly taxed with other danish related parties and jointly and severally liable with other jointly taxed entities for payment of income taxes as well as for payment of withholding taxes on dividends, interest and royalties.Årsrapport33088205MunkStrunge Statsautoriserede Revisorer I/SAlgade 50, 1. th.4000 Roskilde2022-01-012022-12-312021-01-012021-12-3137049948IMOCgroup A/SNjalsgade76, 4.2300KøbenhavnDKKøbenhavnMunkStrunge33088205Jesper Strungestatsautoriseret revisorAlgade50, 1. th.4000RoskildeDKDanmark2023-06-19Jens Kristian HolmRegnskabsklasse BAndre erklæringer uden sikkerhedCaseWare-FSR370499482022-01-012022-12-31370499482022-01-012022-12-311370499482021-01-012021-12-31370499482022-01-012022-12-31f:ProposedExtraordinaryDividendRecognisedInEquityMember370499482021-01-012021-12-31f:ProposedExtraordinaryDividendRecognisedInEquityMember370499482022-01-012022-12-31f:RetainedEarningsMember370499482021-01-012021-12-31f:RetainedEarningsMember370499482021-12-31370499482022-12-31370499482022-01-012022-12-311370499482022-01-012022-12-312370499482022-01-012022-12-313370499482022-01-012022-12-311iso4217:DKKxbrli:pure