34073317 2021-01-01 2021-12-31 34073317 2021-01-01 2021-12-31 0 34073317 2021-01-01 2021-12-31 1 34073317 2021-01-01 2021-12-31 2 34073317 2020-01-01 2020-12-31 34073317 2021-01-01 2021-12-31 fsa:RetainedEarningsMember 34073317 2020-01-01 2020-12-31 fsa:RetainedEarningsMember 34073317 2021-12-31 34073317 2020-12-31 34073317 2021-01-01 2021-12-31 0 iso4217:DKK Regnskabsklasse B 2021-01-01 2021-12-31 BF BER Denmark 02 ApS c/o CEJ Ejendomsadministration A/S, Meldahlsgade 5 DK-1613 København V 34073317 København + 45 3333 8282 Jan Van Beek 2022-03-15 Accura Tuborg Boulevard 1 2900 Hellerup SEB Bernstoffsgade 50 1577 København V <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Ledelsespåtegning</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Management’s Statement</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Direktionen har dags dato behandlet og godkendt årsrapporten for regnskabsåret 1. januar - 31. december 2021 for BF BER Denmark 02 ApS.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>The Executive Board has today considered and adopted the Annual Report of BF BER Denmark 02 ApS for the financial year 1 January - 31 December 2021.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Årsrapporten er aflagt i overensstemmelse med års- regnskabsloven.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>The Annual Report is prepared in accordance with the Danish Financial Statements Act.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Årsregnskabet giver efter vores opfattelse et retvisende billede af selskabets aktiver, passiver og finansielle stilling pr. 31. december 2021 samt af re- sultatet af selskabets aktiviteter for 2021.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>In our opinion the Financial Statements gives 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.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Ledelsesberetningen indeholder efter vores opfattel- se en retvisende redegørelse for de forhold, beret- ningen omhandler.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>In our opinion, Management's Review includes a true and fair account of the matters addressed in the Review.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Årsrapporten indstilles til generalforsamlingens godkendelse.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>We recommend that the Annual Report is adopt- ed at the Annual General Meeting.</td></tr></table> <p xmlns="http://www.w3.org/1999/xhtml">København</p><p xmlns="http://www.w3.org/1999/xhtml">Copenhagen</p> 2022-03-15 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Den uafhængige revisors revisionspåtegning</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Independent Auditor’s Report</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Til kapitalejeren i BF BER Denmark 02 ApS</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>To the Shareholder of BF BER Denmark 02 ApS</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Konklusion</td></tr><tr><td colspan="1">Det er vores opfattelse, at årsregnskabet giver et retvisende billede af selskabets aktiver, passiver og finansielle stilling pr. 31. december 2021 samt af resultatet af selskabets aktiviteter for regnskabsåret 1. januar - 31. december 2021 i overensstemmelse med årsregnskabsloven.</td></tr><tr><td colspan="1">Vi har revideret årsregnskabet for BF BER Denmark 02 ApS for regnskabsåret 1. januar - 31. december 2021, der omfatter resultatopgørelse, balance, balance og noter og anvendt regnskabspraksis. Årsregnskabet udarbejdes efter årsregnskabsloven.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Opinion</td></tr><tr><td /><td>In our opinion, the Financial Statements give a true and fair view of the financial position of the Com- pany at 31 December 2021 and of the results of the Company operations for the financial year 1 January - 31 December 2021 in accordance with the Danish Financial Statements Act.</td></tr><tr><td /><td>We have audited the Financial Statements of BF BER Denmark 02 ApS for the financial year 1 January - 31 December 2021, which comprise income statement, balance sheet, notes and a summary of significant accounting policies. The Financial Statements are prepared in accordance with the Danish Financial Statements Act.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Grundlag for konklusion</td></tr><tr><td colspan="1">Vi har udført vores revision i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark. Vores ansvar ifølge disse standarder og krav er nærmere beskrevet i revisionspåtegningens afsnit Revisors ansvar for revisionen af regnskabet. 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 revisionsbevis er tilstrækkeligt og egnet som grundlag for vores konklusion.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Basis for Opinion</td></tr><tr><td /><td>We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. 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 audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Udtalelse om ledelsesberetningen</td></tr><tr><td colspan="1">Ledelsen er ansvarlig for ledelsesberetningen.</td></tr><tr><td colspan="1">Vores konklusion om regnskabet omfatter ikke ledel- sesberetningen, og vi udtrykker ingen form for konklusion med sikkerhed om ledelsesberetningen.</td></tr><tr><td colspan="1">I tilknytning til vores revision af regnskabet er det vores ansvar at læse ledelsesberetningen og i den for- bindelse overveje, om ledelsesberetningen er væsent- ligt inkonsistent med regnskabet eller vores viden opnået ved revisionen eller på anden måde synes at indeholde væsentlig fejlinformation.</td></tr><tr><td colspan="1">Vores ansvar er derudover at overveje, om ledelses- beretningen indeholder krævede oplysninger i henhold til årsregnskabsloven.</td></tr><tr><td colspan="1">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 væ- sentlig fejlinformation i ledelsesberetningen.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Statement on Management’s Review</td></tr><tr><td /><td>Management is responsible for Management’s Review</td></tr><tr><td /><td>Our opinion on the financial statements does not cover Management’s Review, and we do not express any form of assurance conclusion thereon.</td></tr><tr><td /><td>In connection with our audit of the financial state- ments, our responsibility is to read Management’s Review and, in doing so, consider whether Manage- ment’s Review is materially inconsistent with the fi- nancial statements or our knowledge obtained during the audit, or otherwise appears to be materi- ally misstated.</td></tr><tr><td /><td>Moreover, it is our responsibility to consider whether Management’s Review provides the infor- mation required under the Danish Financials State- ments Act.</td></tr><tr><td /><td>Based on the work we have performed, in our view, Management’s Review is in accordance with the Financial Statements and has been prepared in ac- cordance with the requirements of the Danish Fi- nancial Statement Act. We did not identify any ma- terial misstatement in Management’s Review.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Ledelsens ansvar for regnskabet</td></tr><tr><td colspan="1">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 for nødvendig for at udarbejde et regnskab uden væsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl.</td></tr><tr><td colspan="1">Ved udarbejdelsen af regnskabet 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 regnskabet på grundlag af regnskabsprincippet om fortsat drift, medmindre ledelsen enten har til hensigt at likvidere selskabet, indstille driften eller ikke har andet reali- stisk alternativ end at gøre dette.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Management’s Responsibilities for the Financial Statements.</td></tr><tr><td /><td>Management is responsible for the preparation of Financial Statements that give a true and fair view in accordance with the Danish Financial State- ments Act, and for such internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.</td></tr><tr><td /><td>In preparing the financial statements, Management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as appli- cable, matters related to going concern and using the going concern basis of accounting in preparing the financial statements unless Management either intends to liquidate the Company or to cease opera- tions, or has no realistic alternative but to do so.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Revisors ansvar for revisionen af regnskabet</td></tr><tr><td colspan="1">Vores mål er at opnå høj grad af sikkerhed for, om regnskabet som helhed er uden væsentlig fejlinfor- mation, uanset om denne skyldes besvigelser eller fejl, og at afgive en revisionspåtegning med en kon- klusion. Høj grad af sikkerhed er et højt niveau af sikkerhed, men er ikke en garanti for, at en revision, der udføres i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, altid vil afdække væsentlig fejl- information, når sådan findes. Fejlinformationer kan opstå som følge af besvigelser eller fejl og kan betrag- tes som væsentlige, hvis det med rimelighed kan for- ventes, at de enkeltvis eller samlet har indflydelse på de økonomiske beslutninger, som brugerne træffer på grundlag af regnskabet.</td></tr><tr><td colspan="1">Som led i en revision, der udføres i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, foretager vi faglige vurderinger og opretholder professionel skepsis under revisionen. Herudover</td></tr><tr><td colspan="1">·      Identificerer og vurderer vi risikoen for væsentlig fejlinformation i regnskabet, uanset om denne skyldes besvigelser eller fejl, udformer og udfører revisionshandlinger som reaktion på disse risici samt opnår revisionsbevis, der er tilstrækkeligt og egnet til at danne grundlag for vores konklusion. Risikoen for ikke at opdage væsentlig fejlinforma- tion forårsaget af besvigelser er højere end ved væsentlig fejlinformation forårsaget af fejl, idet besvigelser kan omfatte sammensværgelser, do- kumentfalsk, bevidste udeladelser, vildledning eller tilsidesættelse af intern kontrol.</td></tr><tr><td colspan="1">·      Opnår vi forståelse af den interne kontrol med relevans for revisionen for at kunne udforme revi- sionshandlinger, der er passende efter omstæn- dighederne, men ikke for at kunne udtrykke en konklusion om effektiviteten af selskabets interne kontrol.</td></tr><tr><td colspan="1">·      Tager vi stilling til, om den regnskabspraksis, som er anvendt af ledelsen, er passende, samt om de regnskabsmæssige skøn og tilknyttede oplysnin- ger, som ledelsen har udarbejdet, er rimelige.</td></tr><tr><td colspan="1">·      Konkluderer vi, om ledelsens udarbejdelse af regnskabet på grundlag af regnskabsprincippet om fortsat drift er passende, samt om der på grundlag af det opnåede revisionsbevis er væsent- lig usikkerhed forbundet med begivenheder eller forhold, der kan skabe betydelig tvivl om selskabets evne til at fortsætte driften. Hvis vi konkluderer, at der er en væsentlig usikkerhed, skal vi i vores revisionspåtegning gøre opmærk- som på oplysninger herom i regnskabet eller, hvis sådanne oplysninger ikke er tilstrækkelige, modi- ficere vores konklusion. Vores konklusioner er baseret på det revisionsbevis, der er opnået frem til datoen for vores revisionspåtegning. Fremti- dige begivenheder eller forhold kan dog medføre, at selskabet ikke længere kan fortsætte driften.</td></tr><tr><td colspan="1">·      Tager vi stilling til den samlede præsentation, struktur og indhold af regnskabet, herunder note- oplysningerne, samt om regnskabet afspejler de underliggende transaktioner og begivenheder på en sådan måde, at der gives et retvisende billede heraf.</td></tr><tr><td colspan="1">Vi kommunikerer med den øverste ledelse om blandt andet det planlagte omfang og den tidsmæssige placering af revisionen samt betydelige revisionsmæssige observationer, herunder eventuelle betydelige mangler i intern kontrol, som vi identificerer under revisionen.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Auditor’s Responsibilities for the Audit of the Financial Statements</td></tr><tr><td /><td>Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.</td></tr><tr><td /><td>As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgment and maintain professional skepticism throughout the audit. We also</td></tr><tr><td /><td>·       Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error as fraud may involve collusion, forgery, in- tentional omissions, misrepresentations, or the override of internal control.</td></tr><tr><td /><td>·       Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.</td></tr><tr><td /><td>·       Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management.</td></tr><tr><td /><td>·       Conclude on the appropriateness of Management’s use of the going concern basis of accoun- ting in preparing the financial statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncer- tainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.</td></tr><tr><td /><td>·       Evaluate the overall presentation, structure and contents of the financial statements, including the disclosures, and whether the financial state- ments represent the underlying transactions and events in a manner that gives a true and fair view.</td></tr><tr><td /><td>We communicate with those charged with gover- nance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.</td></tr></table> Hellerup 2022-03-15 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Ledelsesberetning</td></tr><tr><td colspan="1">Årsrapporten for BF BER Denmark 02 ApS for 2021 er udarbejdet i overensstemmelse med årsregnskabs- lovens bestemmelser for virksomheder i regnskabs- klasse B med tilvalg af enkelte regler i klasse C.</td></tr><tr><td colspan="1">Årsrapporten er aflagt efter samme regnskabspraksis som sidste år.</td></tr><tr><td colspan="1">Hovedaktivitet</td></tr><tr><td colspan="1">Selskabets formål er at være komplementar i BF BER Denmark 01 K/S.</td></tr><tr><td colspan="1">Udvikling i året</td></tr><tr><td colspan="1">Selskabets resultatopgørelse for 2021 udviser et underskud på DKK 29.055, og selskabets balance pr. 31. december 2021 udviser en egenkapital på DKK 67.421.</td></tr><tr><td colspan="1">Covid-19</td></tr><tr><td colspan="1">Udbruddet af Covid-19 og den fortsatte nedlukning af samfund præger stadig verdensbilledet. Idet selskabet kun i begrænset omfang har ydet økonomisk støtte til trængte lejere, har det ikke i væsentlig grad påvirket resultatet for 2021.</td></tr><tr><td colspan="1">Udrulning af vaccine mod Covid-19 gør at selskabet fortsat forventer at fremtidige resultater kun bliver påvirket i begrænset omfang.</td></tr><tr><td colspan="1">Begivenheder efter balancedagen</td></tr><tr><td colspan="1">Der er ikke efter balancedagen indtruffet forhold, som har væsentlig indflydelse på bedømmelsen af årsrapporten.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Management’s Review</td></tr><tr><td /><td>Financial Statements of BF BER Denmark 02 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.</td></tr><tr><td /><td>The Annual Report has been prepared under the same accounting policies as last year.</td></tr><tr><td /><td>Main activity</td></tr><tr><td /><td>The Company's object is to be Limited Partner in BF BER Denmark 01 K/S.</td></tr><tr><td /><td>Development in the year</td></tr><tr><td /><td>The income statement of the Company for 2021 shows a loss of DKK 29.055, and at 31 December 2021 the balance sheet of the Company shows equity of DKK 67,421.</td></tr><tr><td /><td>Covid-19</td></tr><tr><td /><td>The eruption of Covid-19 and the continued closure of societies still shape the worldview. As the company has only to a limited extent provided financial support to needy tenants, it has not significantly affected the result for 2021.</td></tr><tr><td /><td>Roll-out of vaccine against Covid-19 means that the company still expects future results to be affected only to a limited extent.</td></tr><tr><td /><td>Subsequent events</td></tr><tr><td /><td>No events materially affecting the assessment of the Annual Report have occurred after the balance sheet date.</td></tr></table> -36644 0 617 -37261 -8206 -29055 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="4" align="left" valign="middle" >Egenkapitalopgørelse</td></tr><tr><td width="100%" colspan="4" align="left" valign="middle" >Statement of Changes in Equity</td></tr><tr><td colspan="4"></td></tr><tr><td width="22%" ></td><td width="36%" colspan="1" align="right" valign="middle" >Selskabskapital</td><td width="23%" colspan="1" align="right" valign="middle" >Overført resultat</td><td width="19%" colspan="1" align="right" valign="middle" >I alt</td></tr><tr><td width="22%" ></td><td width="36%" colspan="1" align="right" valign="middle" >Share capital</td><td width="23%" colspan="1" align="right" valign="middle" >Retained earnings</td><td width="19%" colspan="1" align="right" valign="middle" >Total</td></tr><tr><td width="22%" ></td><td width="36%" colspan="1" align="right" valign="middle" >DKK</td><td width="23%" colspan="1" align="right" valign="middle" >DKK</td><td width="19%" colspan="1" align="right" valign="middle" >DKK</td></tr><tr><td width="22%" colspan="1" align="left" valign="middle" >Egenkapital 1. januar</td><td width="36%" align="right" valign="middle" >111.283</td><td width="23%" align="right" valign="middle" >-14.807</td><td width="19%" align="right" valign="middle" >96.476</td></tr><tr><td width="100%" colspan="4" align="left" valign="middle" >Equity at 1 January</td></tr><tr><td width="22%" colspan="1" align="left" valign="middle" >Årets resultat</td><td width="36%" align="right" valign="middle" >0</td><td width="23%" align="right" valign="middle" >-29.055</td><td width="19%" align="right" valign="middle" >-29.055</td></tr><tr><td width="100%" colspan="4" align="left" valign="middle" >Net profit/loss for the year</td></tr><tr><td width="22%" colspan="1" align="left" valign="middle" >Egenkapital 31. december</td><td width="36%" align="right" valign="middle" >111.283</td><td width="23%" align="right" valign="middle" >-43.862</td><td width="19%" align="right" valign="middle" >67.421</td></tr><tr><td width="100%" colspan="4" align="left" valign="middle" >Equity at 31 December</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="3" align="left" valign="middle" ></td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" ></td></tr><tr><td colspan="3"></td></tr><tr><td width="33%" ></td><td width="33%" align="right" valign="middle" >2021</td><td width="34%" align="right" valign="middle" >2020</td></tr><tr><td width="33%" ></td><td width="33%" colspan="1" align="right" valign="middle" >DKK</td><td width="34%" colspan="1" align="right" valign="middle" >DKK</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Finansielle indtægter</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Financial income</td></tr><tr><td colspan="3"></td></tr><tr><td width="33%" colspan="1" align="left" valign="middle" >Andre renteindtægter</td><td width="33%" align="right" valign="middle" >0</td><td width="34%" align="right" valign="middle" >3.102</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Other</td></tr><tr><td width="33%" ></td><td width="33%" align="right" valign="middle" >0</td><td width="34%" align="right" valign="middle" >3.102</td></tr><tr><td colspan="3"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="3" align="left" valign="middle" >Finansielle omkostninger</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Financial expenses</td></tr><tr><td colspan="3"></td></tr><tr><td width="33%" colspan="1" align="left" valign="middle" >Renteudgifter, Bank</td><td width="33%" align="right" valign="middle" >616</td><td width="34%" align="right" valign="middle" >436</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Interest expenses, Bank</td></tr><tr><td width="33%" colspan="1" align="left" valign="middle" >Andre renteudgifter</td><td width="33%" align="right" valign="middle" >1</td><td width="34%" align="right" valign="middle" >114</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Other</td></tr><tr><td width="33%" ></td><td width="33%" align="right" valign="middle" >617</td><td width="34%" align="right" valign="middle" >550</td></tr><tr><td colspan="3"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="3" align="left" valign="middle" >Skat af årets resultat</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Tax of profit/loss for the year</td></tr><tr><td width="33%" colspan="1" align="left" valign="middle" >Årets aktuelle skat</td><td width="33%" align="right" valign="middle" >-8.206</td><td width="34%" align="right" valign="middle" >814</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Current tax</td></tr><tr><td width="33%" colspan="1" align="left" valign="middle" >Regulering skat tidligere år</td><td width="33%" align="right" valign="middle" >0</td><td width="34%" align="right" valign="middle" >88</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Ahustment tax previous years</td></tr><tr><td width="33%" ></td><td width="33%" align="right" valign="middle" >-8.206</td><td width="34%" align="right" valign="middle" >902</td></tr><tr><td colspan="3"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="49%" colspan="1" align="left" valign="middle" >Eventualposter og øvrige økonomiske forpligtelser</td><td width="51%" colspan="1" align="left" valign="middle" >Contingent assets, liabilities and other financial instruments</td></tr><tr><td colspan="2"></td></tr><tr><td width="49%" colspan="1" align="left" valign="middle" >Eventualforpligtelser</td><td width="51%" colspan="1" align="left" valign="middle" >Contingent liabilities</td></tr><tr><td width="49%" colspan="1" align="left" valign="middle" >Koncernens danske selskaber hæfter solidarisk for skat af koncernens sambeskattede indkomst.</td><td width="51%" colspan="1" align="left" valign="middle" >The Danish Group Companies are jointly and severally liable for the tax on the Group’s total income.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Årsrapporten for BF BER Denmark 02 ApS for 2021 er udarbejdet i overensstemmelse med årsregnskabs- lovens bestemmelser for virksomheder i regnskabs- klasse B med tilvalg af enkelte regler i klasse C.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>The Annual Report of BF BER Denmark 02 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.</td></tr></table> true true <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Årsregnskab for 2021 er aflagt i DKK.</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Generelt om indregning og måling</td></tr><tr><td colspan="1">Indtægter indregnes i resultatopgørelsen i takt med, at de indtjenes. Herudover indregnes værdiregule- ringer af finansielle aktiver og forpligtelser, der må- les til dagsværdi eller amortiseret kostpris. End- videre indregnes i resultatopgørelsen alle omkostnin- ger, der er afholdt for at opnå årets indtjening, her- under afskrivninger, nedskrivninger og hensatte for- pligtelser samt tilbageførsler som følge af ændrede regnskabsmæssige skøn af beløb, der tidligere har været indregnet i resultatopgørelsen.</td></tr><tr><td colspan="1">Aktiver indregnes i balancen, når det er sandsynligt, at fremtidige økonomiske fordele vil tilflyde selskabet, og aktivets værdi kan måles pålideligt.</td></tr><tr><td colspan="1">Forpligtelser indregnes i balancen, når det er sand- synligt, at fremtidige økonomiske fordele vil fragå selskabet, og forpligtelsens værdi kan måles på- lideligt.</td></tr><tr><td colspan="1">Ved første indregning måles aktiver og forpligtelser til kostpris. Efterfølgende måles aktiver og forpligtelser som beskrevet for hver enkelt regnskabspost nedenfor.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Financial Statements for 2021 are presented in DKK.</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Recognition and measurement</td></tr><tr><td /><td>Revenues are recognized in the income statement as earned. Furthermore, value adjustments of fi- nancial assets and liabilities measured at fair value or amortized cost are recognized. Moreover, all expenses incurred to achieve the earnings for the year are recognized in the income statement, including depreciation, amortization, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognized in the income statement.</td></tr><tr><td /><td>Assets are recognized in the balance sheet when it is probable that future economic benefits attribut- able to the asset will flow to the Company, and the value of the asset can be measured reliably.</td></tr><tr><td /><td>Liabilities are recognized in the balance sheet when it is probable that future economic benefits will flow out of the Company, and the value of the lia- bility can be measured reliably.</td></tr><tr><td /><td>Assets and liabilities are initially measured at cost. Subsequently, assets and liabilities are measured as described for each item below.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Omregning af fremmed valuta</td></tr><tr><td colspan="1">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.</td></tr><tr><td colspan="1">Tilgodehavender, gæld og andre monetære poster i fremmed valuta, som ikke er afregnet på balancedag- en, 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.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Translation policies</td></tr><tr><td /><td>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 recognized in financial income and expenses in the income statement.</td></tr><tr><td /><td>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 recognized in financial income and expenses in the income statement.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Bruttofortjeneste</td></tr><tr><td colspan="1">Med henvisning til årsregnskabslovens §32 er nettoomsætningen ikke oplyst i regnskabet.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Gross profit/loss</td></tr><tr><td /><td>With reference to section 32 of the Danish Financial Statements Act, revenue is not disclosed in the Financial Statements.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Nettoomsætning</td></tr><tr><td colspan="1">Nettoomsætningen er administrationshonorar fra BF BER Denmark 01 K/S.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Revenue</td></tr><tr><td /><td>Revenue is administration fee from BF BER Denmark 01 K/S.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Andre eksterne omkostninger</td></tr><tr><td colspan="1">Andre eksterne omkostninger indeholder omkostninger til administration mv.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Other external expenses</td></tr><tr><td /><td>Other external expenses comprise expenses for administration etc.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Finansielle poster</td></tr><tr><td colspan="1">Finansielle indtægter og omkostninger indregnes i resultatopgørelsen med de beløb, der vedrører regnskabsåret.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Financial income and expenses</td></tr><tr><td /><td>Financial income and expenses are recognized in the income statement at the amounts relating to the financial year.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Skat af årets resultat</td></tr><tr><td colspan="1">Skat af årets resultat, som består af årets aktuelle skat og forskydning i udskudt skat, indregnes i resultatopgørelsen med den del, der kan henføres til årets resultat, og direkte på egenkapitalen med den del, der kan henføres til posteringer direkte på egenkapitalen.</td></tr><tr><td colspan="1">Koncernens danske selskaber hæfter solidarisk for skat af koncernens sambeskattede indkomst.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Tax on profit/loss for the year</td></tr><tr><td /><td>Tax for the year consists of current tax for the year and deferred tax for the year. The tax attributable to the profit for the year is recognized in the income statement, whereas the tax attributable to equity transactions is recognized directly in equity.</td></tr><tr><td /><td>The Danish Group Companies are jointly and severally liable for the tax on the Group’s total income.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Tilgodehavender</td></tr><tr><td colspan="1">Tilgodehavender indregnes i balancen til amortiseret kostpris, hvilket i al væsentlighed svarer til pålydende værdi. Der nedskrives til imødegåelse af forventede tab.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Receivables</td></tr><tr><td /><td>Receivables are recognized in the balance sheet at amortized cost, which substantially corresponds to normal value. Provisions for estimated bad debts are made.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Aktuelle skattetilgodehavender og - forpligtelser</td></tr><tr><td colspan="1">Aktuelle skatteforpligtelser – og tilgodehavende aktuel skat indregnes i balancen som beregnet skat af årets skattepligtige indkomst, reguleret for skat af tidligere års skattepligtige indkomst, samt for betalte aconto skatter. Tillæg og godtgørelse under aconto skatteordningen indregnes i resultatopgørelsen under finansielle poster.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Current tax receivables and liabilities</td></tr><tr><td /><td>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.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Finansielle gældsforpligtelser</td></tr><tr><td colspan="1">Gældsforpligtelser måles til amortiseret kostpris, der i al væsentlighed svarer til nominel værdi.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Financial debts</td></tr><tr><td /><td>Debt are measured at amortized cost, substantially corresponding to nominal value.</td></tr></table> Årsrapport 33771231 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab Strandvejen 44 2900 Hellerup xWizard version 1.1.1125.0, by EasyX Aps. www.easyx.eu 2020-01-01 2020-12-31 Revisionspåtegning Grundlag for konklusion Konklusion Jan Van Beek Henrik Gross John Krøger 3694 3102 549 6247 902 5345 -29055 5345 1996 8206 10202 118807 129009 129009 111283 -43862 67421 0 23750 37838 61588 61588 129009 52811 0 52811 74626 127437 127437 111283 -14807 96476 814 19140 11007 30961 30961 127437 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 2900 Hellerup Strandvejen 44 33771231 Maj-Britt Nørskov Nannestad Statsautoriseret revisor mne32198