xbrli:pureiso4217:DKK322906982015-01-012015-12-31322906982015-01-012015-12-311322906982014-01-012014-12-31322906982015-01-012015-12-311322906982015-01-012015-12-31fsa:ProposedDividendRecognisedInEquityMember322906982014-01-012014-12-31fsa:ProposedDividendRecognisedInEquityMember322906982015-01-012015-12-31fsa:RetainedEarningsMember322906982014-01-012014-12-31fsa:RetainedEarningsMember322906982015-12-31322906982014-12-31ÅrsrapportRevisionspåtegningtruefalse2015-01-012015-12-312014-01-012014-12-312016-06-242016-06-242016-06-24Vedbæk2016-06-24KøbenhavnXHans Peter HartzbergStatsautoriseret revisor17250981Hartzberg+Øster Allé56, 1. Sal2100København ØDanmarkDK3672036617250981Hartzberg+Øster Allé 56, 1. Sal2100 København ØRegnskabsklasse Bfalsefalse32290698Nardic ApS under tvangsopløsningEllehegnet 32950VedbækDanmarkDK2009-07-16Vedbæk01Yury Gulko<table class="richtext-table"><thead><tr><th style="width:37,5703125px"><th style="width:2,85546875px"><th style="width:39,85546875px"></tr></thead><body><tr><td><span style="">Direktionen har dags dato behandlet og godkendt årsrapporten for regnskabsåret 2015 for Nardic ApS under tvangsopløsning.</span></td><td></td><td><span style="font-style:italic;">The executive board of directors have today considered and adopted the Annual Report of Nardic ApS under compulsory dissolution for the financial year 1 January - 31 December 2015.</span></td></tr><tr><td></td><td></td><td></td></tr><tr><td><span style="">Årsrapporten aflægges i overensstemmelse med årsregnskabsloven.</span></td><td></td><td><span style="font-style:italic;">The annual report has been presented in accordance with the Danish Company Accounts Act.</span></td></tr><tr><td></td><td></td><td></td></tr><tr><td><span style="">Det er vores opfattelse, at årsregnskabet giver et retvisende billede af selskabets aktiver, passiver og finansielle stilling pr. 31. december 2015 samt af resultatet af selskabets aktiviteter for regnskabsåret 1. januar 2015 - 31. december 2015. </span></td><td></td><td><span style="font-style:italic;">In our opinion the financial statements give a true and fair view of the financial position af 31 December 2015 of the company and of the results of the Company operations for 2015.</span></td></tr><tr><td></td><td></td><td></td></tr><tr><td><span style="">Ledelsesberetningen indeholder efter vores opfattelse en retvisende redegørelse for de forhold, beretningen omhandler.</span></td><td></td><td><span style="font-style:italic;">In our opinion, the Management’s review contains a true and fair statement of the circumstances included herein.</span></td></tr><tr><td></td><td></td><td></td></tr><tr><td><span style="">Årsrapporten indstilles til generalforsamlingens godkendelse.</span></td><td></td><td><span style="font-style:italic;">We recommend that the annual report be adopted by the General Meeting of Shareholders.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,7109375px"><th style="width:3,5703125px"><th style="width:40,140625px"></tr></thead><body><tr><td><span style="font-weight: bold;">Til kapitalejerne i Nardic ApS under tvangsopløsning</span></td><td></td><td><span style="font-style:italic;font-weight: bold;">To the Shareholders of Nardic ApS under tvangsopløsning</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,7109375px"><th style="width:3,5703125px"><th style="width:40,140625px"></tr></thead><body><tr><td><span style="">Vi har revideret årsregnskabet for Nardic ApS under tvangsopløsning for regnskabsåret 1. januar 2015 - 31. december 2015, der omfatter anvendt regnskabspraksis, resultatopgørelse, balance og noter. Årsregn- skabet udarbejdes efter årsregnskabsloven.</span></td><td></td><td><span style="font-style:italic;">We have audited the financial statements of Nardic ApS under tvangsopløsning for the Financial year 1 January - 31 December 2015</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,7109375px"><th style="width:3,5703125px"><th style="width:40,140625px"></tr></thead><body><tr><td><span style="">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.</span></td><td></td><td><span style="font-style:italic;">The Board of Directors and Board of Executives are responsible for the preparation and fair presentation of this financial statements and a Management’s Review in accordance with the Danish Financial Statements Act. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of an financial statements and Management’s Review that is free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,7109375px"><th style="width:3,5703125px"><th style="width:40,140625px"></tr></thead><body><tr><td><span style="">Vores ansvar er at udtrykke en konklusion om årsregnskabet på grundlag af vores revision. Vi har udført revisionen i overensstemmelse med internationale standarder om revision og yderligere krav ifølge dansk revisorlovgivning. Dette kræver, at vi overholder etiske krav samt planlægger og udfører revisionen for at opnå høj grad af sikkerhed for, om årsregnskabet er uden væsentlig fejlinformation.</span></td><td></td><td><span style="font-style:italic;">Our responsibility is to express an opinion on this financial statements and Management’s Review based on our audit. We conducted our audit in accordance with Danish Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements and Management’s Review is free from material misstatement. </span></td></tr><tr><td><span style="">En revision omfatter udførelse af revisions- handlinger for at opnå revisionsbevis for beløb og oplysninger i årsregnskabet. De valgte revisionshandlinger afhænger af revisors vurde- ring, herunder vurdering af risici for væsentlig fejlinformation i årsregnskabet, uanset om denne skyldes besvigelser eller fejl. Ved risikovurderingen overvejer revisor intern kontrol, der er relevant for virksomhedens udarbejdelse af et årsregnskab, der giver et retvisende billede. Formålet hermed er at udforme revi- sionshandlinger, der er passende efter omstæn- dighederne, men ikke at udtrykke en konklusion om effektiviteten af virksomhedens interne kontrol.</span></td><td></td><td><span style="font-style:italic;">An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements and management’s Review. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements and management’s Review, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements effectiveness of the entity's internal control. </span></td></tr></body></table><br /><table class="richtext-table"><thead><tr><th style="width:39,85546875px"><th style="width:3px"><th style="width:40,140625px"></tr></thead><body><tr><td><span style="">En revision omfatter endvidere vurdering af, om ledelsens valg af regnskabspraksis er passende, om ledelsens regnskabsmæssige skøn er rimelige samt den samlede præsen- tation af årsregnskabet.</span></td><td></td><td><span style="font-style:italic;">An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board of Directors and Board of Executives, as well as evaluating the overall presentation of the financial statements and management’s review.</span></td></tr><tr><td><span style="">Det er vores opfattelse, at det opnåede revisionsbevis er tilstrækkeligt og egnet som grundlag for vores konklusion.</span></td><td></td><td><span style="font-style:italic;">We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.</span></td></tr><tr><td><span style="">Revisionen har ikke givet anledning til forbehold.</span></td><td></td><td><span style="font-style:italic;">Our audit has not resulted in any qualification.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:39,85546875px"><th style="width:3px"><th style="width:40,140625px"></tr></thead><body><tr><td><span style="">Det er vores opfattelse, at årsregnskabet giver et retvisende billede af selskabets aktiver, passiver og finansielle stilling pr. 31. december 2015 samt af resultatet af selskabets aktiviteter for regnskabsåret 1. januar 2015 - 31. december 2015 i overensstemmelse med årsregnskabs- loven.</span></td><td></td><td><span style="font-style:italic;">In our opinion, the financial statements gives a true and fair view of the company’s financial position at 1 January 2015 and of the results of its operations and financial highights for the financial year 1 January 2015 - 31 December 2015 in accordance with the Danish Financial Statements Act and the Management’s Review gives a true and fair statement in accordance with the Danish Financial Statements Act.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:39,85546875px"><th style="width:3px"><th style="width:40,140625px"></tr></thead><body><tr><td><span style="">Vi har i henhold til årsregnskabsloven gennemlæst ledelsesberetningen. Vi har ikke foretaget yderligere handlinger i tillæg til den udførte revision af årsregnskabet. Det er på denne baggrund vores opfattelse, at oplysningerne i ledelsesberetningen er i overensstemmelse med årsregnskabet.</span></td><td></td><td><span style="font-style:italic;">Pursuant to the Danish Financial Statements Act, we have read the Management´s review. We have not performed any further procedures in addition to the audit of the financial statements. On this basis, it is our opinion that the information provided in the Management’s review is consistent with the financial statements.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,42578125px"><th style="width:2,7109375px"><th style="width:38,7109375px"></tr></thead><body><tr><td><span style="">Selskabets aktivitet har i regnskabsåret omfattet salg af medico- og rejabiliteringsudstyr til det russiske marked.</span></td><td></td><td><span style="font-style:italic;">The company's activities have in the financiel year included sales of medico and rehabilitation equipment to the Russian market.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,42578125px"><th style="width:2,7109375px"><th style="width:38,7109375px"></tr></thead><body><tr><td><span style="">Efter ledelsens vurdering er der ikke usikkerheder ved indregning og måling af de forskellige regnskabsposter.</span></td><td></td><td><span style="font-style:italic;">In Management's opinion, no special uncertainties exist in relation to the company's recognition and measurement of assets and liabilities. </span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,42578125px"><th style="width:2,7109375px"><th style="width:38,7109375px"></tr></thead><body><tr><td><span style="">Selskabets aktiviteter har været uændret i regnskabsåret. </span></td><td></td><td><span style="font-style:italic;">The company's activities are unchanged from previous years.</span></td></tr><tr><td><span style="">Selskabets resultatopgørelse for 2015 udviser et resultat på kr. -108.755, og selskabets balance pr. 31. december 2015 udviser en egenkapital på kr. 154.882.</span></td><td></td><td><span style="font-style:italic;">The income statement of the Company for 2015 shows a profit of DKK -108.755, and at 31. December 2015 the balance sheet of the Company shows equity of DKK 154.882.</span></td></tr><tr><td><span style="">Selskabets resultat er som forventet. </span></td><td></td><td><span style="font-style:italic;">The company's results as expected. </span></td></tr><tr><td><span style="font-weight: bold;">Forventninger til 2016</span></td><td></td><td><span style="font-style:italic;font-weight: bold;">Expectations for 2016</span></td></tr><tr><td><span style="">Forventningerne til 2016 er et forbedret resultat.</span></td><td></td><td><span style="font-style:italic;">The expectations for 2016 are an improved and positive result compared.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,42578125px"><th style="width:2,7109375px"><th style="width:38,7109375px"></tr></thead><body><tr><td><span style="">Der er efter regnskabsårets afslutning ikke indtruffet begivenheder, som væsentlig vil kunne påvirke selskabets finansielle stilling. </span></td><td></td><td><span style="font-style:italic;">No events occurred after the end of the financial year that might materially affect the company’s financial position.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:40px"><th style="width:2,7109375px"><th style="width:41,85546875px"></tr></thead><body><tr><td><span style="">Årsrapporten for Nardic ApS under tvangsopløsning for 2015 er aflagt i overensstemmelse med årsregnskabslovens bestemmelser for klasse B - virksomheder.</span></td><td></td><td><span style="font-style:italic;">The annual report for Nardic ApS under tvangsopløsning for 2015 has been presented in accordance with the provisions of the Danish Company Accounts Act for class B enterprises.</span></td></tr></body></table><p><span style="">Den anvendte regnskabspraksis er uændret i forhold til sidste år.</span></p><table class="richtext-table"><thead><tr><th style="width:40px"><th style="width:2,7109375px"><th style="width:41,85546875px"></tr></thead><body><tr><td><span style="">I resultatopgørelsen indregnes indtægter i takt med at de indtjenes, herunder indregnes værdi- reguleringer af finansielle aktiver og forpligtelser. I resultatopgørelsen indregnes ligeledes alle omkostninger, herunder afskrivninger og nedskrivninger.</span></td><td></td><td><span style="font-style:italic;">In the profit and loss account income is recognised as it is earned, including value adjustment of financial assets and liabilities. All costs, including depreciation and write-downs, are also included in the profit and loss account.</span></td></tr><tr><td><span style="">Aktiver indregnes i balancen når det er sandsynligt, at fremtidige økonomiske fordele vil tilflyde selskabet, og aktivets værdi kan måles pålideligt.</span></td><td></td><td><span style="font-style:italic;">Assets are recognised in the balance sheet if it is likely that future financial advances will accrue to the company and the asset can be valued reliably.</span></td></tr><tr><td><span style="">Forpligtelser indregnes i balancen når det er sandsynligt, at fremtidige økonomiske fordele vil fragå selskabet, og forpligtelsens værdi kan måles pålideligt.</span></td><td></td><td><span style="font-style:italic;">Liabilities are recognised in the balance sheet if it is likely that the company will be denied future financial advantages and the liability can be valued reliably.</span></td></tr><tr><td><span style="">Ved første indregning måles aktiver og forpligtelser til kostpris. Efterfølgende måles aktiver og forpligtelser som beskrevet for hver enkelt regnskabspost nedenfor.</span></td><td></td><td><span style="font-style:italic;">When assets and liabilities are first recognised, they are valued at original cost. Assets and liabilities are subsequently valued as described for each individual item below.</span></td></tr><tr><td><span style="">Visse finansielle aktiver og forpligtelser måles til amortiseret kostpris, hvorved der indregnes en konstant effektiv rente over løbetiden. Amortiseret kostpris opgøres som oprindelig kostpris med fradrag af eventuelle afdrag samt tillæg/fradrag af den akkumulerede amortisering af forskellen mellem kostpris og nominelt beløb.</span></td><td></td><td><span style="font-style:italic;">Certain financial assets and liabilities are measured at amortised cost, for which a constant effective rate of interest over the term is used. Amortised cost is stated as the original cost less any instalments and with an addition/a deduction of the accumulated amortisation of the difference between cost and nominal amount.</span></td></tr><tr><td><span style="">Ved indregning og måling tages hensyn til forudsigelige tab og risici, der fremkommer inden års- rapporten aflægges, og som be- eller afkræfter forhold der eksisterede på balancedagen.</span></td><td></td><td><span style="font-style:italic;">Recognition and valuation take account of predictable losses and risks that will occur before the annual report is presented and confirm or invalidate circumstances that existed on the balance sheet date.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,5703125px"><th style="width:3px"><th style="width:38,85546875px"></tr></thead><body><tr><td><span style="">Bruttofortjeneste/Bruttotab består af nettoomsætning fratrukket vareforbrug og andre eksterne omkostninger.</span></td><td></td><td><span style="font-style:italic;">Gross profit is a consolidated of ‘Net turnover’, ‘Cost of sale’, ‘Other operating income and ‘Other external costs’.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,5703125px"><th style="width:3px"><th style="width:38,85546875px"></tr></thead><body><tr><td><span style="">Nettoomsætningen ved salg af handelsvarer og færdigvarer indregnes i resultatopgørelsen, såfremt levering og risikoovergang til køber har fundet sted inden årets udgang. Nettoomsæt- ningen indregnes ekskl. moms og med fradrag af rabatter i forbindelse med salget.</span></td><td></td><td><span style="font-style:italic;">The net turnover is included excl. VAT and with a deduction of discounts granted in connection with the sale.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,5703125px"><th style="width:3px"><th style="width:38,85546875px"></tr></thead><body><tr><td><span style="">Andre eksterne omkostninger omfatter omkostninger til distribution, salg, reklame, administration, lokaler mv.</span></td><td></td><td><span style="font-style:italic;">Other external costs include the cost of distribution, sales, advertising, administration etc.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,5703125px"><th style="width:3px"><th style="width:38,85546875px"></tr></thead><body><tr><td><span style="">Personaleomkostninger omfatter løn og gager, inklusive feriepenge og pensioner samt andre omkostninger til social sikring mv. til selskabets medarbejdere. I personaleomkostninger er fratrukket modtagne godtgørelser fra offentlige myndigheder.</span></td><td></td><td><span style="font-style:italic;">Staff costs include wages and salaries, including holiday pay and pensions as well as other social security costs etc. for the company's employees. Staff costs are stated less reimbursements received from public authorities.</span></td></tr></body></table><p><span style="font-style:italic;">Financial income and costs are included in the profit and loss account in the amount relating to the financial year. Financial items include interest earned and paid, and realised exchange gains and losses on debts and transactions in foreign currency and interest concerning tax paid on account.</span></p><table class="richtext-table"><thead><tr><th style="width:41,5703125px"><th style="width:3px"><th style="width:38,85546875px"></tr></thead><body><tr><td><span style="">Årets skat, som består af årets aktuelle skat og forskydning i udskudt skat, indregnes i resultat- opgørelsen med den del, der kan henføres til årets resultat, og direkte på egenkapitalen med den del, der kan henføres til posteringer direkte på egenkapitalen.</span></td><td></td><td><span style="font-style:italic;">Tax for the year, which comprises current tax for the year and deferred tax, is included in the profit and loss account in the amount relating to the profit for the year, and in equity in the amount relating to direct entries to equity.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,5703125px"><th style="width:2,85546875px"><th style="width:40,7109375px"></tr></thead><body><tr><td><span style="">Tilgodehavender måles til amortiseret kostpris, der sædvanligvis svarer til nominel værdi. Værdien reduceres med nedskrivning til imødegåelse af forventede tab.</span></td><td></td><td><span style="font-style:italic;">Debtors are valued at amortised original cost, which usually corresponds to nominal value. This value is written down to meet expected losses.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,5703125px"><th style="width:2,85546875px"><th style="width:40,7109375px"></tr></thead><body><tr><td><span style="">Periodeafgrænsningsposter indregnet under aktiver omfatter afholdte omkostninger vedrørende efterfølgende regnskabsår.</span></td><td></td><td><span style="font-style:italic;">Prepayments and accrued income include costs defrayed in respect of the next financial year.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41,5703125px"><th style="width:2,85546875px"><th style="width:40,7109375px"></tr></thead><body><tr><td><span style="">Udbytte, som forventes udbetalt for året, vises som en særskilt post under egenkapitalen. Foreslået udbytte indregnes som en forpligtelse på tidspunktet for vedtagelse på generalforsamlingen.</span></td><td></td><td><span style="font-style:italic;">The dividend that is expected to be paid for the year is shown as a separate item under equity. The proposed dividend is included as a liability when adopted by the General Meeting of Shareholders.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:42,28515625px"><th style="width:3,140625px"><th style="width:39,7109375px"></tr></thead><body><tr><td><span style="">Aktuelle skatteforpligtelser og tilgodehavende aktuel skat indregnes i balancen som beregnet skat af årets skattepligtige indkomst reguleret for skat af tidligere års skattepligtige indkomster samt for betalte acontoskatter.</span></td><td></td><td><span style="font-style:italic;">Current tax liabilities and current tax receivable are included in the balance sheet as tax calculated on taxable earnings for the year adjusted for tax on taxable earnings for previous years and tax paid on account.</span></td></tr><tr><td><span style="">Udskudt skat måles efter den balanceorienterede gældsmetode af midlertidige forskelle mellem regnskabsmæssig og skattemæssig værdi af aktiver og forpligtelser. I de tilfælde, f.eks. vedrørende aktier, hvor opgørelse af skatteværdien kan foretages efter alternative beskatningsregler, måles udskudt skat på grundlag af den planlagte anvendelse af aktivet henholdsvis afvikling af forpligtelsen.</span></td><td></td><td><span style="font-style:italic;">Deferred tax is assessed according to the balance-sheet-oriented liability method on temporary differences between the book value and value for tax purposes of assets and liabilities. In cases concerning shares where taxable value can be assessed according to alternative taxation rules, for example, deferred tax is assessed on the basis of the planned use of the asset or settlement of the liability.</span></td></tr><tr><td><span style="">Udskudte skatteaktiver, herunder skatteværdien af fremførselsberettiget skattemæssigt underskud, måles til den værdi, hvortil aktivet forventes at kunne realiseres, enten ved udligning i skat af fremtidig indtjening eller ved modregning i udskudte skatteforpligtelser inden for samme juridiske skatteenhed. Eventuelle udskudte nettoskatteaktiver måles til nettorealisationsværdi.</span></td><td></td><td><span style="font-style:italic;">Deferred tax assets, including the taxable value of deficits for tax purposes that may be carried forward, are valued at what the asset could be expected to be realised for, either by balancing against tax on future earnings or offsetting against deferred tax liabilities within the same legal tax unit. Any deferred net tax assets are assessed at net realisation value.</span></td></tr><tr><td><span style="">Udskudt skat måles på grundlag af de skatteregler og skattesatser, der med balancedagens lovgivning vil være gældende, når den udskudte skat forventes udløst som aktuel skat.</span></td><td></td><td><span style="font-style:italic;">Deferred tax is assessed on the basis of the tax rules and tax rates that would apply under legislation on the balance sheet date if the deferred tax is expected to be redeemed as current tax. </span></td></tr><tr><td><span style="">Ændring i udskudt skat som følge af ændringer i skattesatser indregnes i resultatopgørelsen. For indeværende år er anvendt en skattesats på 22%.</span></td><td></td><td><span style="font-style:italic;">Changes in deferred tax as a result of changed tax rates are included in the profit and loss account. A tax rate of 22% has been used for the present year.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:42,28515625px"><th style="width:3,140625px"><th style="width:39,7109375px"></tr></thead><body><tr><td><span style="font-weight: bold;">Gældsforpligtelser</span></td><td></td><td><span style="font-style:italic;font-weight: bold;">Liabilities</span></td></tr><tr><td><span style="">Gæld i øvrigt er målt til amortiseret kostpris svarende til nominel værdi. </span></td><td></td><td><span style="font-style:italic;">Other creditors are included at amortised original cost, corresponding to nominal value.</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:41px"><th style="width:3,42578125px"><th style="width:40px"></tr></thead><body><tr><td><span style="">Transaktioner i fremmed valuta omregnes til transaktionsdagens kurs. Valutakursdifferencer, der opstår mellem transaktionsdagens kurs og kursen på betalingsdagen, indregnes i resultatopgørelsen som en finansiel post. Hvis valutapositioner anses for sikring af fremtidige pengestrømme, indregnes værdireguleringerne direkte på egenkapitalen.</span></td><td></td><td><span style="font-style:italic;">Transactions in foreign currency are converted at the exchange rate on the transaction date. Exchange differences that arise between the exchange rate on the transaction date and the exchange rate on the payment date are included in the profit and loss account as a financial item. If currency items are considered to be protection of future cash flow, the value adjustments are included directly in equity.</span></td></tr><tr><td><span style="">Tilgodehavender, gæld og andre monetære poster i fremmed valuta, som ikke er afregnet på balancedagen, måles til balancedagens valutakurs. Forskellen mellem balancedagens kurs og kursen på tidspunktet for tilgodehavendets eller gældens opståen indregnes i resultatopgørelsen under finansielle indtægter og omkostninger.</span></td><td></td><td><span style="font-style:italic;">Debtors, creditors and other monetary items in foreign currency that are not settled on the balance sheet date are valued at the exchange rate on the balance sheet date. The difference between the exchange rate on the balance sheet date and the exchange rate on the date on which the debtor or creditor originated is included in the profit and loss account under financial income and costs.</span></td></tr></body></table>479541372429366121786361134211937933837197-154313-20769-1391341173221-30379290751-10875588247000-10875588247018817091676842303790114254478778493266672001362200798720013622007987125000125000298821386370015488226363711051079646527570927570614602616721791846480174435020013622007987<table class="richtext-table"><thead><tr><th style="width:54,5703125px"><th style="width:10,85546875px"><th style="width:4,28515625px"><th style="width:10,85546875px"></tr></thead><body><tr><td><span style="font-weight: bold;">PERSONALEOMKOSTNINGER</span></td><td></td><td></td><td></td></tr><tr><td><span style="font-style:italic;font-weight: bold;">STAFF EXPENSES</span></td><td></td><td></td><td></td></tr><tr><td><span style="">Lønninger og vederlag</span></td><td><span style="">0</span></td><td></td><td><span style="">170.000</span></td></tr><tr><td><span style="font-style:italic;">Wages and salaries</span></td><td></td><td></td><td></td></tr><tr><td><span style="">Andre omkostninger til social sikring</span></td><td><span style="">-700</span></td><td></td><td><span style="">1.041</span></td></tr><tr><td><span style="font-style:italic;">Other social security costs</span></td><td></td><td></td><td></td></tr><tr><td><span style="">Øvrige personaleomkostninger</span></td><td><span style="">37.312</span></td><td></td><td><span style="">7.595</span></td></tr><tr><td><span style="font-style:italic;">Other staff costs</span></td><td></td><td></td><td></td></tr><tr><td></td><td><span style="">36.612</span></td><td></td><td><span style="">178.636</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:54,5703125px"><th style="width:10,85546875px"><th style="width:4,28515625px"><th style="width:10,85546875px"></tr></thead><body><tr><td><span style="">Det gennemsnitlige antal beskæftigede</span></td><td><span style="">0</span></td><td></td><td><span style="">1</span></td></tr><tr><td><span style="font-style:italic;">The average number of employees </span></td><td></td><td></td><td></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:54,5703125px"><th style="width:10,85546875px"><th style="width:4,28515625px"><th style="width:10,85546875px"></tr></thead><body><tr><td><span style="font-weight: bold;">ANDRE FINANSIELLE INDTÆGTER</span></td><td></td><td></td><td></td></tr><tr><td><span style="font-style:italic;font-weight: bold;">OTHER FINANCIAL INCOME</span></td><td></td><td></td><td></td></tr><tr><td><span style="">Øvrige finansielle indtægter</span></td><td><span style="">3.837</span></td><td></td><td><span style="">197</span></td></tr><tr><td><span style="font-style:italic;">Other financial income</span></td><td></td><td></td><td></td></tr><tr><td></td><td><span style="">3.837</span></td><td></td><td><span style="">197</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:54,5703125px"><th style="width:10,85546875px"><th style="width:4,28515625px"><th style="width:10,85546875px"></tr></thead><body><tr><td><span style="font-weight: bold;">ANDRE FINANSIELLE OMKOSTNINGER</span></td><td></td><td></td><td></td></tr><tr><td><span style="font-style:italic;font-weight: bold;">OTHER FINANCIAL expenses</span></td><td></td><td></td><td></td></tr><tr><td><span style="">Øvrige finansielle omkostninger</span></td><td><span style="">154.313</span></td><td></td><td><span style="">20.769</span></td></tr><tr><td><span style="font-style:italic;">Other financial changes</span></td><td></td><td></td><td></td></tr><tr><td></td><td><span style="">154.313</span></td><td></td><td><span style="">20.769</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:54,5703125px"><th style="width:10,85546875px"><th style="width:4,28515625px"><th style="width:10,85546875px"></tr></thead><body><tr><td><span style="font-weight: bold;">SKAT AF ÅRETS RESULTAT</span></td><td></td><td></td><td></td></tr><tr><td><span style="font-style:italic;font-weight: bold;">TAX ON PROFIT OR LOSS FOR THE YEAR</span></td><td></td><td></td><td></td></tr><tr><td><span style="">Beregnet skat af årets skattepligtige indkomst</span></td><td><span style="">0</span></td><td></td><td><span style="">290.751</span></td></tr><tr><td><span style="font-style:italic;">Calculated tax on taxable profit for the year</span></td><td></td><td></td><td></td></tr><tr><td><span style="">Regulering af udskudt skat</span></td><td><span style="">-30.379</span></td><td></td><td><span style="">0</span></td></tr><tr><td><span style="font-style:italic;">Adjustment for deferred tax</span></td><td></td><td></td><td></td></tr><tr><td><span style="">Regulering af skat vedrørende tidligere år</span></td><td><span style="">0</span></td><td></td><td><span style="">0</span></td></tr><tr><td><span style="font-style:italic;">Adjustment of tax concerning previous years</span></td><td></td><td></td><td></td></tr><tr><td></td><td><span style="">-30.379</span></td><td></td><td><span style="">290.751</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:27,28515625px"><th style="width:11,42578125px"><th style="width:2,85546875px"><th style="width:10,85546875px"><th style="width:2,85546875px"><th style="width:10,85546875px"><th style="width:2,85546875px"><th style="width:11,42578125px"></tr></thead><body><tr><td><span style="font-weight: bold;">EGENKAPITAL</span></td><td><span style="font-weight: bold;">Pr. 01.01.2015</span></td><td></td><td><span style="font-weight: bold;">Udbetalt udbytte</span></td><td></td><td><span style="font-weight: bold;">Forslag til årets resultat-fordeling</span></td><td></td><td><span style="font-weight: bold;">Pr. 31.12.2015</span></td></tr><tr><td><span style="font-style:italic;font-weight: bold;">EQUITY CAPITAL</span></td><td><span style="font-weight: bold;">at 1. 1. 2015</span></td><td></td><td><span style="font-weight: bold;">Dividends paid</span></td><td></td><td><span style="font-weight: bold;">Appropria-tion of profit for the year</span></td><td><span style="font-weight: bold;">at 31. 12. 2015</span></td><td></td></tr><tr><td><span style="">Selskabskapital</span></td><td><span style="">125.000</span></td><td></td><td><span style="">0</span></td><td></td><td><span style="">0</span></td><td></td><td><span style="">125.000</span></td></tr><tr><td><span style="font-style:italic;">Share capital</span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><span style="">Overført resultat</span></td><td><span style="">138.637</span></td><td></td><td><span style="">0</span></td><td></td><td><span style="">-108.755</span></td><td></td><td><span style="">29.882</span></td></tr><tr><td><span style="font-style:italic;">Transferred profit</span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><span style="">Foreslået udbytte for regnskabsåret</span></td><td><span style="">0</span></td><td></td><td><span style="">0</span></td><td></td><td><span style="">0</span></td><td></td><td><span style="">0</span></td></tr><tr><td><span style="font-style:italic;">Appropriated dividends for the year</span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td><span style="">263.637</span></td><td></td><td><span style="">0</span></td><td></td><td><span style="">-108.755</span></td><td></td><td><span style="">154.882</span></td></tr></body></table><table class="richtext-table"><thead><tr><th style="width:27,28515625px"><th style="width:11,42578125px"><th style="width:2,85546875px"><th style="width:10,85546875px"><th style="width:2,85546875px"><th style="width:10,85546875px"><th style="width:2,85546875px"><th style="width:11,42578125px"></tr></thead><body><tr><td><span style="">Der har ikke været ændringer i selskabskapitalen i de sidste 5 år.</span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><span style="font-style:italic;">There have been no changes to the share capital for the past five years.</span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><span style="">Selskabskapitalen er fordelt således:</span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><span style="font-style:italic;">The share capital is divided as follows:</span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><span style="">125.000 anparter á kr.</span></td><td><span style="">1</span></td><td></td><td></td><td></td><td></td><td></td><td><span style="">125.000</span></td></tr><tr><td><span style="font-style:italic;">125.000 shares at DKK</span></td><td><span style="font-style:italic;">1</span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td><span style="">125.000</span></td></tr></body></table><p><span style="font-weight: bold;">EVENTUALFORPLIGTELSER</span><br /><span style="font-style:italic;font-weight: bold;">CONTINGENT LIABILITIES</span><br /><span style="">Ingen</span><br /><span style="font-style:italic;">None</span></p><p><span style="font-weight: bold;">PANTSÆTNINGER OG SIKKERHEDSSTILLELSER</span><br /><span style="font-style:italic;font-weight: bold;">PROVISION OF SECURITY</span><br /><span style="">Ingen</span></p><p><span style="font-weight: bold;">NÆRTSTÅENDE PARTER</span><br /><span style="font-style:italic;font-weight: bold;">RELATED PARTIES</span><br /><span style="">Nardic ApS under tvangsopløsning nærtstående parter omfatter følgende:</span><br /><span style="font-style:italic;">Nardic ApS under tvangsopløsning connected persons comprise the following:</span></p><p><span style="font-weight: bold;">Ejerforhold:</span><br /><span style="font-weight: bold;">Ownership:</span><br /><span style="">Ifølge selskabets ejerbogsfortegnelse er følgende kapitalejere noteret med bestemmende indflydelse:</span><br /><span style="font-style:italic;">According to the company's register of owners, the following shareholders have controlling influence:</span></p><p><br /><span style="">Yury Gulko</span></p>