14120491 2024-10-01 2025-09-30 1 14120491 2024-10-01 2025-09-30 14120491 2024-10-01 2025-09-30 1 14120491 2023-10-01 2024-09-30 14120491 2025-09-30 14120491 2024-09-30 14120491 2024-10-01 d:LandAndBuildingsMember 14120491 2025-09-30 d:LandAndBuildingsMember 14120491 2024-10-01 2025-09-30 d:LandAndBuildingsMember 14120491 2024-10-01 d:ContributedCapitalMember 14120491 2023-10-01 d:ContributedCapitalMember 14120491 2025-09-30 d:ContributedCapitalMember 14120491 2024-09-30 d:ContributedCapitalMember 14120491 2024-10-01 d:RevaluationReserveMember 14120491 2023-10-01 d:RevaluationReserveMember 14120491 2024-10-01 2025-09-30 d:RevaluationReserveMember 14120491 2023-10-01 2024-09-30 d:RevaluationReserveMember 14120491 2025-09-30 d:RevaluationReserveMember 14120491 2024-09-30 d:RevaluationReserveMember 14120491 2024-10-01 d:RetainedEarningsMember 14120491 2023-10-01 d:RetainedEarningsMember 14120491 2024-10-01 2025-09-30 d:RetainedEarningsMember 14120491 2023-10-01 2024-09-30 d:RetainedEarningsMember 14120491 2025-09-30 d:RetainedEarningsMember 14120491 2024-09-30 d:RetainedEarningsMember iso4217:DKK xbrli:pure Årsrapport 34209936 Grant Thornton, Godkendt Revisionspartnerselskab Søndergade, 34 8370, Hadsten 2023-10-01 2024-09-30 2024-10-01 2025-09-30 14120491 Rivimmo ApS Viborgvej 780 8471 Sabro Grant Thornton, Godkendt Revisionspartnerselskab 34209936 Lasse Kirkegaard Nejsum statsautoriseret revisor mne31373 Søndergade 34 8370 Hadsten Danmark +45 86 98 34 33 info@dk.gt.com 2025-12-12 Thomas Weifenbach Jensen Regnskabsklasse B Erklæring om udvidet gennemgang Ja CaseWare fra Revisorgruppen Danmark anpartshaveren Hadsten 2025-12-12 Sabro 2025-12-12 Grundlag for konklusion Konklusion 555079 467914 154861 161430 400218 306484 1249 0 109 41958 401358 264526 85549 631207 315809 -366681 388929 -293561 -73120 -73120 3359568 3514429 3359568 3514429 3359568 3514429 911887 2244038 911887 2244038 911887 2244038 4271455 5758467 0 500000 500000 1608640 1681760 -10951 -399880 2097689 1781880 0 2925000 0 2925000 101731 685435 2072035 366152 2173766 1051587 2173766 3976587 4271455 5758467 0 0 4115517 4115517 3656000 3656000 4257088 154861 4411949 3359568 500000 500000 500000 500000 1681760 1754880 -73120 -73120 1608640 1681760 -399880 -106319 388929 -293561 -10951 -399880 Di­rek­tio­nen har dags da­to af­lagt års­rap­por­ten for regn­skabs­året 1. oktober 2024 - 30. september 2025 for Rivimmo ApS. Today, the managing director has presented the annual report of Rivimmo ApS for the financial year 1 October 2024 - 30 September 2025. Års­rap­por­ten er af­lagt i over­ens­stem­mel­se med års­regn­skabs­lo­ven. The annual report has been presented in accordance with the Danish Financial Statements Act. Jeg an­ser den valg­te regn­skabs­prak­sis for hen­sigts­mæs­sig, og efter min op­fat­tel­se gi­ver års­regn­ska­bet et ret­vi­sen­de bil­le­de af sel­ska­bets ak­ti­ver, pas­si­ver og fi­nan­siel­le stil­ling pr. 30. september 2025 samt af re­sul­ta­tet af sel­ska­bets ak­ti­vi­te­ter for regn­skabs­år­et 1. oktober 2024 - 30. september 2025. I consider the accounting policies appropriate and, in my opinion, the financial statements provide a fair presentation of the company’s assets, equity and liabilities, and financial position at 30 September 2025 and of the company’s results of activities  in the financial year 1 October 2024 – 30 September 2025. Le­del­ses­be­ret­nin­gen in­de­hol­der ef­ter min op­fat­tel­se en ret­vi­sen­de re­de­gø­rel­se for de for­hold, som be­ret­nin­gen om­hand­ler. I am of the opinion that the management commentary presents a fair account of the issues dealt with. Års­rap­por­ten ind­stil­les til ge­ne­ral­for­sam­lin­gens god­ken­del­se. We recommend that the annual report be approved at the Annual General Meeting. Thomas Weifenbach Jensen Vi har ud­ført ud­vi­det gen­nem­gang af års­regn­ska­bet for Rivimmo ApS for regn­skabs­året 1. oktober 2024 - 30. september 2025, der om­fat­ter an­vendt regn­skabs­prak­sis, re­sul­tat­op­gø­rel­se, ba­lan­ce, egen­ka­pi­tal­op­gø­rel­se og noter. Års­regn­ska­bet ud­ar­bej­des ef­ter års­regn­skabs­lo­ven. Ba­se­ret på det ud­før­te ar­bej­de er det vo­res op­fat­telse, at års­regn­ska­bet gi­ver et ret­vis­ende bil­le­de af sel­ska­bets ak­ti­ver, pas­si­ver og fi­nan­siel­le stil­ling pr. 30. september 2025 samt af re­sul­ta­tet af sel­ska­bets ak­ti­vi­te­ter for regn­skabs­år­et 1. oktober 2024 - 30. september 2025 i ov­er­ens­stem­mel­se med års­regn­skabs­lo­ven. We have performed an extended review of the financial statements of Rivimmo ApS for the financial year 1 October 2024 to 30 September 2025, which comprise accounting policies, income statement, statement of financial position, statement of changes in equity and notes. The financial statements have been prepared in accordance with the Danish Financial Statements Act. Based on the work we have performed, we believe that the financial statements give a fair presentation of the assets, equity and liabilities, and financial position at 30 September 2025 and of the results of the company's activities for the financial year 1 October 2024 - 30 September 2025 in accordance with the Danish Financial Statements Act. Grundlag for kon­klu­sionVi har ud­ført vo­res ud­vi­de­de gen­nem­gang i over­ens­stem­melse med Er­hvervs­sty­rel­sens er­klæ­rings­stan­dard for små virk­som­he­der og FSR - dan­ske re­vi­so­rers stan­dard om ud­vi­det gen­nem­gang af år­sregn­ska­ber, der ud­ar­bej­des ef­ter års­regn­skabs­lo­ven. Vo­res an­svar iføl­ge dis­se stan­dar­der og krav er nær­me­re be­skre­vet i af­snit­tet ”Re­vi­sors an­svar for den udvidede gennemgang 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 be­vis er til­stræk­ke­ligt og eg­net som grund­lag for vo­res kon­klu­sion. Basis for opinionWe performed the extended review in accordance with the standard from the Danish Business Authority applicable to auditor's reports on small enterprises and in accordance with the standard from the Danish Institute of State Authorised Public Accountants applicable to extended review of financial statements prepared in accordance with the Danish Financial Statements Act. Our responsibilities under those standards and requirements are further described in the section “Auditor’s responsibilities for the extended review of the financial statements”. 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 evidence obtained is sufficient and appropriate to provide a basis for our opinion. Fremhævelse af forhold i regnskabetUden at det har påvirket vor konklusion, henleder vi opmærksomheden på note 1, hvori ledelsen oplyser om fejl i adkomstregistreringen på den af selskabet ejede ejendom i Frankrig. Emphasis of matters in the financial statementsWithout qualifying our opinion we draw attention to note 1 in which Management disclose the error of the owner registration of the Company`s proper-ty in France. 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 nød­ven­dig for at ud­ar­bej­de et års­regn­skab uden væ­sent­lig fejl­in­for­mation, uan­set om den­ne skyl­des be­svi­gel­ser eller fejl. Ved ud­ar­bej­del­sen af års­regn­ska­bet er le­del­sen an­svar­lig for at vur­de­re sel­ska­bets ev­ne til at fort­sæt­te drif­ten; at op­ly­se om for­hold ved­rø­ren­de fort­sat drift, hvor det­te er re­le­vant; samt at ud­ar­bej­de års­regn­ska­bet på grund­lag af regn­skabs­prin­cip­pet om fort­sat drift, med­min­dre le­del­sen en­ten har til hen­sigt at li­kvi­de­re sel­skabet, ind­stil­le drif­ten el­ler ik­ke har an­det re­a­lis­tisk al­ter­na­tiv end at gø­re det­te. Management is responsible for the preparation of financial statements that give a fair presentation in accordance with the Danish Financial Statements Act. Management is also responsible for such internal control as the management considers necessary to prepare financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the management is responsible for assessing the 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 unless the management either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so. Vores an­svar er at ud­tryk­ke en kon­klu­sion om års­regn­ska­bet. Det­te kræ­ver, at vi plan­læg­ger og ud­fø­rer hand­lin­ger med henblik på at op­nå be­græn­set sik­ker­hed for vo­res kon­klu­sion om års­regn­ska­bet og der­ud­over ud­fø­rer spe­ci­fikt kræ­ve­de sup­ple­ren­de hand­lin­ger med hen­blik på at op­nå yder­li­ge­re sik­ker­hed for vo­res kon­klu­sion. En ud­vi­det gen­nem­gang om­fat­ter hand­lin­ger, der pri­mært be­står af fo­re­spørgs­ler til le­del­sen og, hvor det er hen­sigts­mæs­sigt, an­dre i virk­som­he­den, ana­ly­tis­ke hand­lin­ger og de spe­ci­fikt kræ­ve­de sup­ple­ren­de hand­lin­ger samt vur­de­ring af det op­nå­ede be­vis. Om­fan­get af hand­lin­ger, der ud­fø­res ved en ud­vi­det gen­nem­gang, er min­dre end ved en re­vi­si­on, og vi ud­tryk­ker der­for in­gen re­vi­si­ons­kon­klu­sion om års­regn­ska­bet. Our responsibility is to express an opinion on the financial statements. This requires that we plan and perform our procedures with the purpose of achieving moderate assurance as to our opinion on the financial statements. Furthermore, it requires that we perform particularly required additional procedures with a view to achieving further assurance as to our opinion. An extended review comprises procedures primarily comprising inquiries to the management and to other persons within the enterprise when appropriate, analytical procedures, and the particularly required additional procedures along with an assessment of the achieved evidence. The scope of the procedures performed during an extended review is less than in case of an audit, and consequently, we do not express any audit opinion on the financial statements. Ud­tal­else om le­del­ses­be­ret­nin­genLe­del­sen er an­svar­lig for le­del­ses­be­ret­nin­gen. Vo­res kon­klu­sion om års­regn­ska­bet om­fat­ter ik­ke le­del­ses­be­ret­nin­gen, og vi ud­tryk­ker in­gen form for kon­klu­sion med sik­ker­hed om le­del­ses­be­ret­nin­gen. I til­knyt­ning til vo­res ud­vi­de­de gen­nem­gang af års­regn­ska­bet er det vo­res an­svar at læ­se le­del­ses­be­ret­nin­gen og i den for­bin­del­se over­ve­je, om le­del­ses­be­ret­nin­gen er væ­sent­ligt in­kon­si­stent med års­regn­ska­bet el­ler vo­res vi­den op­nå­et ved den ud­vi­de­de gen­nem­gang el­ler på an­den må­de sy­nes at in­de­hol­de væ­sent­lig fejl­in­for­ma­tion. Vo­res an­svar er der­ud­over at over­ve­je, om le­del­ses­be­ret­nin­gen in­de­hol­der kræ­ve­de op­lys­nin­ger i hen­hold til års­regn­skabs­lo­ven. Ba­se­ret på det ud­før­te ar­bej­de er det vo­res op­fat­tel­se, at le­del­ses­be­ret­nin­gen er i over­ens­stem­mel­se med års­regn­ska­bet og er ud­ar­bej­det i over­ens­stem­mel­se med års­regn­skabs­lo­vens krav. Vi har ik­ke fun­det væ­sent­lig fejl­in­for­ma­tion i le­del­ses­be­ret­nin­gen. Statement on the management commentaryManagement is responsible for the management commentary. Our opinion on the financial statements does not cover the management commentary, and we express no assurance opinion on the management commentary. In connection with our extended review the financial statements, it is our responsibility to read the management commentary and to consider whether the management commentary is materially inconsistent with the financial statements or the evidence obtained during the extended review, or whether it otherwise appears to contain material misstatement. Furthermore, 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 believe that the management commentary is consistent with the financial statements and that it has been prepared in accordance with the requirements of the Danish Financial Statement Acts. We did not discover any material misstatement in the management commentary. Selskabets væsentligste aktiviteterSelskabet har i regnskabåret været beskæftiget med drift af ejendommen DOMAINE DE TERRES BLANCHES i Frankrig. Ejendommen er udlejet til privat beboelse. The principal activities of the companyn the accounting year the company's activity has been to operate the property DOMAINE DES TERRES BLANCHES in France. The property is let for private residece. Udvikling i aktiviteter og økonomiske forholdÅrets bruttofortjeneste ud­gør 555.079 kr. mod 467.917 kr. sid­ste år. Det or­di­næ­re re­sul­tat ef­ter skat ud­gør 315.809 kr. mod -366.681 kr. sid­ste år.  Le­del­sen an­ser årets re­sul­tat for til­freds­stil­len­de. I 2011 konstaterede selskabet, at de franske myn-digheder ved tinglysning af skødet på selskabets ejendom i Frankrig i 1991 har foretaget en ad-komstregistrering på delvis forkert selskabsnavn. Der henvises i øvrigt til note 1 i årsregnskabet. Ejendommen er fuldt udlejet, og giver positivt afkast. Ledelsen forventer positiv indtjening i fremtiden. Development in activities and financial mattersThe gross profit for the year is DKK 555.079 against DKK 467.917 last year. The results from ordinary activities after tax are DKK 315.809 against DKK -366.681 last year. The management consider the results satisfactory. In 2011 the Company ascertained that the French Authorities at registering the ownership af the company's property in France in 1991 by mistake have registrered the ownership under a partially incorrect name. Please refer to note 1 in the Annual Report. The property is fully rented and generates profit. The management expects a positive net income in the future. Begivenheder efter regn­skabs­årets udløbEf­ter regnskabsårets af­slut­ning er der ik­ke ind­truf­fet be­gi­ven­he­der, som vil kun­ne for­ryk­ke sel­ska­bets fi­nan­siel­le stil­ling væ­sent­ligt. Events occurring after the end of the financial yearNo events have occurred subsequent to the balance sheet date, which would have material impact on the financial position of the company. 1.Usædvanlige forhold i årsrapportenI 2011 konstaterede selskabet, at de franske myndigheder ved tinglysning af skødet på selskabets ejendom i Frankrig i 1991 har foretaget en adkomstregistrering på delvis forkert selskabsnavn. Selskabets juridiske rådgiver har over en længere periode arbejdet på at få fejlen rettet. Inden fejlen bliver rettet, er selskabet ikke formelt registreret som ejer af ejendommen i Frankrig på DKK 3,35 mio. kr. Ledelsen forsøger løbende at få rettet adkomstforholdene. Årsregnskabet er imidlertid udarbejdet efter realiteten, hvorfor det er ledelsens vurdering, at forholdet ikke har effekt på årets resultat, balancesum eller egenkapital. Unusual circumstances in the annual reportIn 2011 the Company ascertained that the French Authorities at registering the ownership af the company's property in France in 1991 by mistake have registrered the ownership under a partially incorrect name. The Company's legal representative has over a long period been working on correcting the error. Until the error is corrected the Company is not registered as the formal owner of land and buildings in France of DKK 3,35 million. Management continue to clarify the ovnership registration. However the Annual Report has been prepared based on reality thus it is Managements opinion that this matter has no effect on the Company's result for the year, total assets or equity. Års­rap­por­ten for Rivimmo ApS er af­lagt i over­ens­stem­mel­se med års­regn­skabs­lo­vens be­stem­mel­ser for en klasse B-virksomhed. Her­ud­over har virk­som­he­den valgt at føl­ge en­kel­te reg­ler for klas­se C-virk­som­he­der. Års­rap­porten er af­lagt ef­ter sam­me regn­skabs­prak­sis som sid­ste år og aflægges i danske kroner. The annual report for Rivimmo ApS has been presented in accordance with the Danish Financial Statements Act regulations concerning reporting class B enterprises. Furthermore, the company has decided to comply with certain rules applying to reporting class C enterprises. The accounting policies are unchanged from last year, and the annual report is presented in DKK. Omregning af fremmed valutaTrans­ak­tio­ner i frem­med va­lu­ta om­reg­nes til trans­ak­tions­da­gens kurs. Va­lu­ta­kurs­dif­fe­ren­cer, der op­står mel­lem trans­ak­tions­da­gens kurs og kur­sen på be­ta­lings­da­gen, ind­reg­nes i re­sul­tat­op­gø­rel­sen som en fi­nan­siel post.  Til­go­de­ha­ven­der, gæld og an­dre mo­ne­tæ­re pos­ter i frem­med va­lu­ta, om­reg­nes til ba­lan­ce­da­gens va­lu­ta­kurs. For­skel­len mel­lem ba­lan­ce­da­gens kurs og kur­sen på tids­punk­tet for til­go­de­ha­ven­dets el­ler gælds­for­plig­tel­sens op­stå­en el­ler ind­reg­ning i se­ne­ste års­regn­skab ind­reg­nes i re­sul­tat­op­gø­rel­sen un­der fi­nan­siel­le ind­tæg­ter og om­kost­nin­ger. An­lægs­ak­ti­ver, der er købt i frem­med va­lu­ta må­les til kur­sen på trans­ak­tions­da­gen. Foreign currency translationTransactions in foreign currency are translated by using the exchange rate prevailing at the date of the transaction. Differences in the rate of exchange arising between the rate at the date of transaction and the rate at the date of payment are recognised in the profit and loss account as an item under net financials.  Receivables, payables, and other foreign currency monetary items are translated using the closing rate. The difference between the closing rate and the rate at the time of the occurrence or initial recognition in the latest financial statements of the receivable or payable is recognised in the income statement under financial income and expenses. Fixed assets acquired and paid for in foreign currency are measured at the exchange rate prevailing at the date of  the transaction. BruttofortjenesteBruttofortjeneste in­de­hol­der net­to­om­sæt­ning, an­dre drifts­ind­tæg­ter samt eks­ter­ne om­kost­nin­ger. Gross profitGross profit comprises the revenue, other operating income, and external costs. Andre eks­ter­ne om­kost­nin­ger om­fat­ter om­kost­nin­ger til ad­mi­ni­stra­tion og investeringsejendomme.  Omkostninger vedrørende inve­ste­rings­ejen­dom­me inde­hol­der om­kost­nin­ger ved­rø­ren­de drift af ejen­dom­me, re­pa­ra­tions- og ved­li­ge­hol­del­ses­om­kost­nin­ger, skat­ter, af­gif­ter og an­dre om­kost­nin­ger.  Other external costs comprise costs incurred for administration and investment properties. Costs concerning investment properties comprise operating costs, repair and maintenance costs, taxes, charges, and other costs.  Af- og nedskrivningerAf- og ned­skriv­nin­ger in­de­hol­der årets af- og ned­skriv­nin­ger af im­ma­te­ri­el­le og ma­te­ri­el­le an­lægs­ak­ti­ver. Depreciation, amortisation, and writedown for impairmentDepreciation, amortisation, and writedown for impairment comprise depreciation on, amortisation of, and writedown for impairment of intangible and tangible assets, respectively. Finansielle indtægter og omkostningerFi­nan­siel­le ind­tæg­ter og om­kost­nin­ger ind­reg­nes i re­sul­tat­op­gø­rel­sen med de be­løb, der ved­rø­rer regn­skabs­året. Fi­nan­siel­le pos­ter om­fat­ter ren­te­ind­tæg­ter og -om­kost­nin­ger, re­a­li­se­re­de og u­re­a­li­se­re­de kurs­ge­vin­ster og kurs­tab ved­rø­ren­de vær­di­pa­pi­rer, gæld og trans­ak­tio­ner i frem­med va­lu­ta, amor­ti­se­ring af fi­nan­si­el­le ak­ti­ver og for­plig­tel­ser samt til­læg og godt­gø­rel­ser un­der acon­to­skat­te­ord­nin­gen mv. Financial income and expensesFinancial income and expenses are recognised in the income statement with the amounts concerning the financial year. Financial income and expenses comprise interest income and expenses, realised and unrealised capital gains and losses relating to securities, debt and transactions in foreign currency, amortisation of financial assets and liabilities as well as surcharges and reimbursements under the advance tax scheme, etc. Skat af årets resultatÅrets skat, der be­står af årets ak­tu­el­le sel­skabs­skat og æn­dring i ud­skudt skat, ind­reg­nes i re­sul­tat­op­gø­rel­sen med den del, der kan hen­fø­res til årets re­sul­tat, og di­rek­te i eg­en­ka­pi­ta­len med den del, der kan hen­fø­res til po­ste­rin­ger di­rek­te i eg­en­ka­pi­ta­len.  Tax on net profit or loss for the yearTax for the year comprises the current income tax for the year and changes in deferred tax and is recognised in the income statement with the share attributable to the net profit or loss for the year and directly in equity with the share attributable to entries directly in equity.  Materielle anlægsaktiverGrun­de og byg­nin­ger må­les til kost­pris med til­læg af op­skriv­nin­ger og med fra­drag af ak­ku­mu­le­re­de af­skriv­nin­ger og ned­skriv­nin­ger. Der af­skri­ves ik­ke på grun­de. Af­skriv­nings­grund­la­get er kost­pris med til­læg af op­skriv­nin­ger til dags­vær­di og med fra­drag af even­tu­el for­ven­tet rest­vær­di ef­ter af­slut­tet brugs­tid. Af­skriv­nings­pe­ri­o­den og rest­vær­di­en fast­sæt­tes på an­skaf­fel­ses­tids­punk­tet og re­vur­de­res år­ligt. Over­sti­ger rest­vær­di­en ak­ti­vets regn­skabs­mæs­si­ge vær­di, op­hø­rer af­skriv­nin­gen. Ved æn­dring i af­skriv­nings­peri­o­den el­ler rest­vær­di­en ind­reg­nes virk­nin­gen for af­skriv­nin­ger frem­over som en æn­dring i regn­skabs­mæs­sigt skøn. Kost­pri­sen om­fat­ter an­skaf­fel­ses­pri­sen samt om­kost­nin­ger di­rek­te til­knyt­tet an­skaf­fel­sen ind­til det tids­punkt, hvor ak­ti­vet er klar til at bli­ve ta­get i brug. Kost­pri­sen på et sam­let ak­tiv op­de­les i se­pa­ra­te be­stand­de­le, der af­skri­ves hver for sig, hvor brugs­ti­den på de en­kel­te be­stand­de­le er for­skel­lig, og den en­kel­te be­stand­del ud­gør en væ­sent­lig del af den sam­le­de kost­pris. Der fo­re­ta­ges li­ne­ære af­skriv­nin­ger ba­se­ret på føl­gen­de vur­de­ring af ak­ti­ver­nes for­ven­te­de brugs­ti­der: Bygninger Brugstid 50 årAndre anlæg, driftsmateriel og inventar Brugstid 3-8 årSmåaktiver med en forventet levetid under 1 år ind­reg­nes i an­skaf­fel­ses­året som om­kost­nin­ger i re­sul­tat­op­gø­rel­sen. For­tje­ne­ste el­ler tab ved af­hæn­del­se af ma­te­ri­el­le an­lægs­ak­ti­ver op­gø­res som for­skel­len mel­lem salgs­pris med fra­drag af salgs­om­kost­nin­ger og den regn­skabs­mæs­si­ge vær­di på salgs­tids­punk­tet. For­tje­ne­ste el­ler tab ind­reg­nes i re­sul­tat­op­gø­rel­sen un­der an­dre drifts­ind­tæg­ter el­ler an­dre drifts­om­kost­nin­ger. Property, plant, and equipmentProperty is measured at cost plus revaluations and less accrued depreciation and writedown for impairment. Land is not subject to depreciation. The depreciable amount is cost plus revaluations at fair value less expected residual value after the end of the useful life of the asset. The amortisation period is fixed at the acquisition date and reassessed annually. If the residual value exceeds the carrying mount of the asset, depreciation is discontinued. If the amortisation period or the residual value is changed, the effect on amortisation will, in future, be recognised as a change in the accounting estimates. The cost comprises acquisition cost and costs directly associated with the acquisition until the time when the asset is ready for use. The cost of a total asset is divided into separate components. These components are depreciated separately, the useful lives of each individual components differing, and the individual component representing a material part of the total cost. Depreciation is done on a straight-line basis according to an assessment of the expected useful life:Buildings Useful life 50 yearsOther fixtures and fittings, tools and equipment Useful life 3-8 yearsMinor assets with an expected useful life of less than 1 year are recognised as costs in the income statement in the year of acquisition. Profit or loss derived from the disposal of property, land, and equipment is measured as the difference between the sales price less selling costs and the carrying amount at the date of disposal. Profit or loss is recognised in the income statement as other operating income or other operating expenses. TilgodehavenderTil­go­de­ha­ven­der må­les til amor­ti­se­ret kost­pris, hvil­ket sæd­van­lig­vis sva­rer til no­mi­nel vær­di. Der ned­skri­ves til net­to­re­a­li­sa­tions­vær­di­en med hen­blik på at i­mø­de­gå for­ven­te­de tab.  ReceivablesReceivables are measured at amortised cost, which usually corresponds to nominal value. In order to meet expected losses, impairment takes place at the net realisable value.  EgenkapitalRe­ser­ve for op­skriv­nin­gerUn­der re­ser­ve for op­skriv­nin­ger ind­reg­nes op­skriv­nin­ger på grun­de og byg­nin­ger med fra­drag af ud­skudt skat. Re­ser­ven re­du­ce­res, når op­skrev­ne byg­nin­ger re­du­ce­res i vær­di som føl­ge af af­skriv­nin­ger. Re­duk­tio­nen ud­gør for­skel­len mel­lem af­skriv­ning på grund­lag af byg­nin­ger­nes om­vur­de­re­de regn­skabs­mæs­si­ge vær­di og af­skriv­ning på grund­lag af byg­nin­ger­nes op­rin­de­li­ge kost­pris. Re­ser­ven op­lø­ses helt eller del­vis ved salg af grun­de og byg­nin­ger og for­mind­skes ved ned­skriv­ning af grun­de og byg­nin­ger. EquityRevaluation reserveRevaluations of property less deferred tax are recognised under the revaluation reserve. The reserve is reduced when the value of revalued property is reduced due to depreciation. The reduction represents the difference between depreciation based on the revalued carrying amount of the property and depreciation based on the original cost of the property. The reserve is partly or totally dissolved on the sale of the property and reduced as a result of impairment loss on property. Selskabsskat og udskudt skatAk­tu­el­le skat­te­for­plig­tel­ser og til­go­de­ha­ven­de ak­tu­el skat ind­reg­nes i ba­lan­cen som be­reg­net skat af årets skat­te­plig­ti­ge ind­komst, re­gu­le­ret for skat af tid­li­ge­re års skat­te­plig­ti­ge ind­kom­ster og for be­tal­te acon­to­skat­ter. Ud­skudt skat må­les ef­ter den ba­lan­ce­ori­en­te­re­de gælds­me­to­de af mid­ler­ti­di­ge for­skel­le mel­lem regn­skabs­mæs­sig og skat­te­mæs­sig vær­di af ak­ti­ver og for­plig­tel­ser op­gjort på grund­lag af den plan­lag­te an­ven­del­se af ak­ti­vet hen­holds­vis af­vik­ling af for­plig­tel­sen. Ud­skudt skat må­les til net­to­rea­li­sa­tions­vær­di. Ud­skudt skat må­les på grund­lag af de skat­te­reg­ler og skat­te­sat­ser i de re­spek­ti­ve lan­de, der med ba­lan­ce­da­gens lov­giv­ning vil væ­re gæl­den­de, når den ud­skud­te skat for­ven­tes ud­løst som ak­tu­el skat.  Income tax and deferred taxCurrent tax liabilities and current tax receivable are recognised in the statement of financial position as calculated tax on the taxable income for the year, adjusted for tax of previous years' taxable income and for tax paid on account. Deferred tax is measured on the basis of temporary differences in assets and liabilities with a focus on the statement of financial position. Deferred tax is measured at net realisable value. Deferred tax is measured based on the tax rules and tax rates applying under the legislation prevailing in the respective countries on the reporting date when the deferred tax is expected to be released as current tax.  GældsforpligtelserØvrige gælds­for­plig­tel­ser, som om­fat­ter gæld til le­ve­ran­dø­rer og skat, må­les til amor­ti­se­ret kost­pris, hvil­ket sæd­van­lig­vis sva­rer til no­mi­nel vær­di. Liabilities other than provisionsOther liabilities concerning payables to suppliers and taxes are measured at amortised cost which usually corresponds to the nominal value.