36688408
2016-01-01
2016-12-31
36688408
2015-03-20
2015-12-31
36688408
2016-01-01
2016-12-31
fsa:RetainedEarningsMember
36688408
2015-03-20
2015-12-31
fsa:RetainedEarningsMember
36688408
2016-12-31
36688408
2015-12-31
iso4217:DKK
Årsrapport
2017-08-15
Birger Kofoed
Outdoor Restaurant Svanereden ApS
Søndre Alle
26
3700
Rønne
50507235
birger@prgruppen.dk
36688408
2016-01-01
2016-12-31
<h3 xmlns="http://www.w3.org/1999/xhtml">Hovedaktiviteter</h3>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid; mso-text-raise:0%; vertical-align:baseline">Selskabets hovedaktivitet er at drive restaurant.</span>
</p>
<h3 xmlns="http://www.w3.org/1999/xhtml">Udviklingen i aktiviteter og økonomiske forhold</h3>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid; mso-text-raise:0%; vertical-align:baseline">Selskabet har i den forløbne periode haft et resultat på kr. 57.662, hvilket ikke er tilfredsstillende. </span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">Der forventes et bedre resultat i 2017</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml"> </p>
<h3 xmlns="http://www.w3.org/1999/xhtml">Begivenheder efter regnskabets afslutning</h3>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid; mso-text-raise:0%; vertical-align:baseline">Der er efter regnskabets afslutning ikke indtruffet begivenheder, som har væsentlig indflydelse på bedømmelsen af årsrapporten.</span>
</p>
Årsrapporten er aflagt i overensstemmelse med årsregnskabslovens bestemmelser for Regnskabsklasse B.
Regnskabsklasse B
<br xmlns="http://www.w3.org/1999/xhtml"/>Den anvendte regnskabspraksis er ændret i forhold til foregående periode.
<br xmlns="http://www.w3.org/1999/xhtml"/>
<h3 xmlns="http://www.w3.org/1999/xhtml">Generelt</h3>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Årsregnskabet for Outdoor Restaurant Svanen</span>
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid; mso-text-raise:0%; vertical-align:baseline">ApS</span>
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">for 2016 er udarbejdet i overensstemmelse med</span></p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">årsregnskabslovens bestemmelser for selskaber i regnskabsklasse B.</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml"> </p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<strong style="color:black; font-family:times new roman; font-size:12.0pt; font-weight:bold; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Generelt om indregning og måling</strong>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Indtægter indregnes i resultatopgørelsen i takt med at de indtjenes. Endvidere indregnes i resultatopgørelsen alle omkostninger, der er afholdt for at opnå årets indtjening,</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">herunder afskrivninger, nedskrivninger og hensatte forpligtelser samt tilbageførsler som følge af</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">ændrede regnskabsmæssige skøn af beløb, der tidligere har været indregnet i resultatopgørelsen.</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml"> </p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Aktiver indregnes i balancen, når det er sandsynligt at fremtidige økonomiske fordele vil tilflyde</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">selskabet, og aktivets værdi kan måles pålideligt.</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml"> </p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Forpligtelser indregnes i balancen, når det er sandsynligt, at fremtidige økonomiske fordele vil fragå</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">selskabet, og forpligtelsens værdi kan måles pålideligt.</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml"> </p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Ved første indregning måles aktiver og forpligtelser til kostpris. Efterfølgende måles aktiver og</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">forpligtelser som beskrevet for hver enkelt.</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml"> </p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Ved indregning og måling tages hensyn til forudsigelige tab og risici, der fremkommer, inden</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">årsregnskabet aflægges, og som be- eller afkræfter forhold, der eksisterer på balancedagen.</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml"> </p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Som målevaluta benyttes danske kroner. Alle andre valutaer anses som fremmed valuta.</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml"> </p>
<h3 xmlns="http://www.w3.org/1999/xhtml">Resultatopgørelse</h3>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<strong style="color:black; font-family:times new roman; font-size:12.0pt; font-weight:bold; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Nettoomsætning</strong>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Nettoomsætningen ved salg af handelsvarer og færdigvarer indregnes i resultatopgørelsen, såfremt</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">levering og risikoovergang til køber har fundet sted inden årets udgang. Nettoomsætningen indregnes</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">ekskl. moms og med fradrag af rabatter i forbindelse med salget.</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml"> </p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<strong style="color:black; font-family:times new roman; font-size:12.0pt; font-weight:bold; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Andre eksterne omkostninger</strong>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Andre eksterne omkostninger omfatter omkostninger til salg, reklame, administration, lokaler m.v.</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml"> </p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<strong style="color:black; font-family:times new roman; font-size:12.0pt; font-weight:bold; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Finansielle indtægter og omkostninger</strong>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Finansielle indtægter og omkostninger indregnes i resultatopgørelsen med de beløb, der vedrører</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">regnskabsåret. Finansielle poster omfatter renteindtægter og -omkostninger.</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml"> </p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<strong style="color:black; font-family:times new roman; font-size:12.0pt; font-weight:bold; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Skat af årets resultat</strong>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">Årets skat, som består af årets aktuelle skat og forskydning i udskudt skat, indregnes i resultat-</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">opgørelsen med den del, der kan henføres til årets resultat, og direkte på egenkapitalen med den del,</span>
</p>
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0in;text-indent:0in" xmlns="http://www.w3.org/1999/xhtml">
<span style="color:black; font-family:times new roman; font-size:12.0pt; language:da-DK; mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-color-index:1; mso-fareast-font-family:+mn-ea; mso-fareast-theme-font:minor-fareast; mso-style-textfill-fill-alpha:100.0%; mso-style-textfill-fill-color:black; mso-style-textfill-fill-themecolor:text1; mso-style-textfill-type:solid">der kan henføres til posteringer direkte på egenkapitalen.</span>
</p>
<h3 xmlns="http://www.w3.org/1999/xhtml">Balance</h3>
<p xmlns="http://www.w3.org/1999/xhtml">Materielle anlægsaktiver</p>
<p xmlns="http://www.w3.org/1999/xhtml">Materielle anlægsaktiver måles til kostpris med fradrag af akkumulerede af- og nedskrivninger.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Afskrivningsgrundlaget er kostpris med fradrag af forventet restværdi efter afsluttet brugstid.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Der foretages lineære afskrivninger baseret på følgende vurdering af aktivernes forventede brugstider og</p>
<p xmlns="http://www.w3.org/1999/xhtml">restværdier:</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Indretning af lokaler 7 år</p>
<p xmlns="http://www.w3.org/1999/xhtml">Driftsmidler og inventar 5 år</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Aktiver med en kostpris på under kr. 12.800 pr. enhed indregnes som omkostninger i resultatopgørelsen i</p>
<p xmlns="http://www.w3.org/1999/xhtml">anskaffelsesåret.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Tilgodehavender</p>
<p xmlns="http://www.w3.org/1999/xhtml">Tilgodehavender måles til amortiseret kostpris, hvilket sædvanligvis svarer til nominel værdi. Værdien</p>
<p xmlns="http://www.w3.org/1999/xhtml">reduceres med nedskrivning til imødegåelse af forventede tab.</p>
<p xmlns="http://www.w3.org/1999/xhtml"> </p>
<p xmlns="http://www.w3.org/1999/xhtml">Gældsforpligtelser</p>
<p xmlns="http://www.w3.org/1999/xhtml">Andre gældsforpligtelser, som omfatter gæld til leverandører, tilknyttede og associerede virksomheder</p>
<p xmlns="http://www.w3.org/1999/xhtml">samt anden gæld, måles til amortiseret kostpris, hvilket sædvanligvis svarer til nominel værdi.</p>
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2015-03-20
2015-12-31
Ingen bistand
Birger Kofoed
Søndre Alle 26
3700 Rønne