41920270 2021-12-31 41920270 2020-12-31 41920270 2021-01-01 fsa:ContributedCapitalMember 41920270 2021-01-01 fsa:RetainedEarningsMember 41920270 2021-12-31 fsa:ContributedCapitalMember 41920270 2021-12-31 fsa:RetainedEarningsMember 41920270 2021-01-01 2021-12-31 41920270 2021-01-01 2021-12-31 1 41920270 2021-01-01 2021-12-31 memberOfBoardIdentifier_executive_board_1 41920270 2021-01-01 2021-12-31 memberOfBoardIdentifier_board_of_director_1 41920270 2021-01-01 2021-12-31 memberOfBoardIdentifier_board_of_director_2 41920270 2020-12-08 2020-12-31 41920270 2021-01-01 2021-12-31 fsa:RetainedEarningsMember 41920270 2020-12-08 2020-12-31 fsa:RetainedEarningsMember 41920270 2021-01-01 2021-12-31 fsa:ContributedCapitalMember 41920270 2021-01-01 2021-12-31 fsa:RetainedEarningsMember iso4217:DKK Årsrapport 33771231 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab Strandvejen 44 2900 Hellerup 2021-01-01 2020-12-08 2021-12-31 2020-12-31 41920270 ICG HARI Holding ApS Strandvejen 54 2900 Hellerup Gentofte 2020-12-08 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 33771231 Strandvejen 44 2900 Hellerup Denmark 2022-05-16 Lars Korterman Regnskabsklasse B Andre erklæringer uden sikkerhed Receivables are measured in the balance sheet at the lower of amortised cost and net realisable value, which corresponds to nominal value less provisions for bad debts. Transactions in foreign currencies are translated at the exchange rates at the dates of transaction. Exchange differences arising due to differences between the transaction date rates and the rates at the dates of payment are recognised in financial income and expenses in the income statement. Where foreign exchange transactions are considered hedging of future cash flows, the value adjustments are recognised directly in equity. Receivables, payables and other monetary items in foreign currencies that have not been settled at the balance sheet date are translated at the exchange rates at the balance sheet date. Any differences between the exchange rates at the balance sheet date and the rates at the time when the receivable or the debt arose are recognised in financial income and expenses in the income statement. Financial income and expenses are recognised in the income statement at the amounts relating to the financial year. Investments which are not traded in an active market are measured at the lower of cost and recoverable amount. The Annual Report of ICG HARI Holding ApS for 2021 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B as well as selected rules applying to reporting class C. The accounting policies applied remain unchanged from last year. The Financial Statements for 2021 are presented in DKK. 1 Revenues are recognised in the income statement as earned. Furthermore, value adjustments of financial assets and liabilities measured at fair value or amortised cost are recognised. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the income statement, including depreciation, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the income statement. Assets are recognised in the balance sheet when it is probable that future economic benefits attributable to the asset 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 out of the Company, and the value of the liability can be measured reliably. Assets and liabilities are initially measured at cost. Subsequently, assets and liabilities are measured as described for each item below. Debts are measured at amortised cost, substantially corresponding to nominal value. Other external expenses comprise expenses for administration, etc. With reference to section 32 of the Danish Financial Statements Act, gross profit/loss comprises and other external expenses. Tax for the year consists of current tax for the year and changes in deferred tax for the year. The tax attributable to the profit for the year is recognised in the income statement, whereas the tax attributable to equity transactions is recognised directly in equity. Deferred income tax is measured using the balance sheet liability method in respect of temporary differences arising between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes on the basis of the intended use of the asset and settlement of the liability, respectively. Deferred tax assets, including the tax base of tax loss carry-forwards, are measured at the value at which the asset is expected to be realised, either by elimination in tax on future earnings or by set-off against deferred tax liabilities within the same legal tax entity. Deferred tax is measured on the basis of the tax rules and tax rates that will be effective under the legislation at the balance sheet date when the deferred tax is expected to crystallise as current tax. Any changes in deferred tax due to changes to tax rates are recognised in the income statement or in equity if the deferred tax relates to items recognised in equity. Current tax liabilities and receivables are recognised in the balance sheet as the expected taxable income for the year adjusted for tax on taxable incomes for prior years and tax paid on account. Extra payments and repayment under the on-account taxation scheme are recognised in the income statement in financial income and expenses. The Executive Board and Board of Directors have today considered and adopted the Financial Statements of ICG HARI Holding ApS for the financial year 1 January - 31 December 2021. The Annual Report is prepared in accordance with the Danish Financial Statements Act. The Company complies with the exemption provisions governing the omission to have its Financial Statements audited. In our opinion the Financial Statements give a true and fair view of the financial position at 31 December 2021 of the Company and of the results of the Company operations for 2021. We recommend that the Financial Statements be adopted at the Annual General Meeting. 2022-05-16 Hellerup Hanna Lilka Pauliina Riehl Manager Hanna Lilka Pauliina Riehl Chairman Lars Korterman To the Management of ICG HARI Holding ApS We have compiled the Financial Statements of ICG HARI Holding ApS for the financial year 1 January - 31 December 2021 on the basis of the Company’s accounting records and other information you have provided. The Financial Statements comprise income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies. We performed our work in accordance with ISRS 4410, Engagements to Compile Financial Information. Based on our professional expertise, we have assisted you with the preparation and presentation of the Financial Statements in accordance with the Danish Financial Statements Act. We have complied with relevant provisions of the Danish Act on Approved Auditors and Audit Firms and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), including the principles of integrity, objectivity, professional competence and due care. The Financial Statements and the accuracy and completeness of the information forming the basis of the compilation of the Financial Statements are your responsibility. As an engagement to compile financial information is not an assurance engagement, we are under no duty to verify the accuracy or completeness of the information you provided to us to compile the Financial Statements. Accordingly, we express no audit opinion or review opinion as to whether the Financial Statements have been prepared in accordance with the Danish Financial Statements Act. Hellerup 2022-05-16 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab Henrik Ødegaard State Authorised Public Accountant mne31489 0 126570 110267 57214 -1000 -1000 -1000 -127570 553527 497856 4954 300 547573 369986 437306 312772 437306 312772 182161 537856 285342 537856 2106735 1638907 1821393 1101051 1821393 1101051 1821393 1101051 14393 0 196554 537856 88788 0 40000 40000 89359 49448 89359 49448 0 100 1225298 1227821 0 7766 40000 40000 2106735 1638907 790078 352772 750078 312772 1227298 1236687 1227298 1236687 40000 312772 0 437306 40000 750078 The company's main activities is to own shares in other companies as well as other related activities defined by the board of directors. 70356 7766 39911 49448 110267 57214