40562842 2024-10-01 2025-09-30 40562842 2024-10-01 2025-09-30 1 40562842 2024-10-01 2025-09-30 1 40562842 2023-10-01 2024-09-30 40562842 2025-09-30 40562842 2024-09-30 40562842 2024-09-30 fsa:ContributedCapitalMember 40562842 2023-09-30 fsa:ContributedCapitalMember 40562842 2025-09-30 fsa:ContributedCapitalMember 40562842 2024-09-30 cmn:OtherRenderingOfReportedValueMember fsa:ContributedCapitalMember 40562842 2024-09-30 fsa:ReserveForNetRevaluationAccordingToEquityMethodMember 40562842 2023-09-30 fsa:ReserveForNetRevaluationAccordingToEquityMethodMember 40562842 2024-10-01 2025-09-30 fsa:ReserveForNetRevaluationAccordingToEquityMethodMember 40562842 2023-10-01 2024-09-30 fsa:ReserveForNetRevaluationAccordingToEquityMethodMember 40562842 2025-09-30 fsa:ReserveForNetRevaluationAccordingToEquityMethodMember 40562842 2024-09-30 cmn:OtherRenderingOfReportedValueMember fsa:ReserveForNetRevaluationAccordingToEquityMethodMember 40562842 2024-09-30 fsa:RetainedEarningsMember 40562842 2023-09-30 fsa:RetainedEarningsMember 40562842 2024-10-01 2025-09-30 fsa:RetainedEarningsMember 40562842 2023-10-01 2024-09-30 fsa:RetainedEarningsMember 40562842 2025-09-30 fsa:RetainedEarningsMember 40562842 2024-09-30 cmn:OtherRenderingOfReportedValueMember fsa:RetainedEarningsMember 40562842 2024-09-30 fsa:ProposedDividendRecognisedInEquityMember 40562842 2023-09-30 fsa:ProposedDividendRecognisedInEquityMember 40562842 2024-10-01 2025-09-30 fsa:ProposedDividendRecognisedInEquityMember 40562842 2023-10-01 2024-09-30 fsa:ProposedDividendRecognisedInEquityMember 40562842 2024-10-01 2025-09-30 fsa:ProposedExtraordinaryDividendRecognisedInEquityMember 40562842 2023-10-01 2024-09-30 fsa:ProposedExtraordinaryDividendRecognisedInEquityMember 40562842 2025-09-30 fsa:ProposedDividendRecognisedInEquityMember 40562842 2024-09-30 cmn:OtherRenderingOfReportedValueMember fsa:ProposedDividendRecognisedInEquityMember iso4217:DKK xbrli:pure HBK Data Service ApS Hirsevænget 11 7490 Aulum 40562842 2024-10-01 2025-09-30 2026-01-17 Brian René Andersen Direktionen har dags dato aflagt årsregnskabet for perioden 1. oktober 2024 - 30. september 2025 for HBK DataService ApS. Selskabet opfylder betingelserne for at fravælge revision, jf. årsregnskabsloven § 135, og har valgt at benyttedenne mulighed for regnskabsåret. Årsregnskabet, der ikke er revideret, aflægges i overensstemmelse medårsregnskabsloven. Det er min opfattelse, at årsregnskabet giver et retvisende billede af selskabets aktiver, passiver og finansiellestilling pr. 30. september 2025 samt af resultatet af selskabets aktiviteter for perioden 1. oktober 2024 - 30.september 2025. Ledelsesberetningen indeholder efter min opfattelse en retvisende redegørelse for de forhold, beretningenomhandler. Årsregnskabet indstilles til generalforsamlingens godkendelse. Aulum 2026-01-17 Brian René Andersen Til den daglige ledelse i HBK Data Service ApS Vi har opstillet årsregnskabet for HBK Data Service ApS for perioden 1. oktober 2024 - 30. september 2025 pågrundlag af selskabets bogføring og øvrige oplysninger, som De har tilvejebragt.Årsregnskabet omfatter anvendt regnskabspraksis, resultatopgørelse, balance, egenkapitalopgørelse og noter.Vi har udført opgaven i overensstemmelse med ISRS 4410, Opgaver om opstilling af finansielle oplysninger.Vi har anvendt vores faglige ekspertise til at assistere Dem med at udarbejde og præsentere årsregnskabet ioverensstemmelse med årsregnskabsloven. Vi har overholdt relevante bestemmelser i revisorloven ogInternational Ethics Standards Board for Accountants’ internationale retningslinjer for revisorers etiske adfærd(IESBA Code) herunder principper om integritet, objektivitet, professionel kompetence og fornøden omhu.Årsregnskabet samt nøjagtigheden og fuldstændigheden af de oplysninger, der er anvendt til opstillingen afårsregnskabet, er Deres ansvar.Da en opgave om opstilling af finansielle oplysninger ikke er en erklæringsopgave med sikkerhed, er vi ikkeforpligtet til at verificere nøjagtigheden eller fuldstændigheden af de oplysninger, De har givet os til brug for atopstille årsregnskabet. Vi udtrykker derfor ingen revisions- eller reviewkonklusion om, hvorvidt årsregnskabeter udarbejdet i overensstemmelse med årsregnskabsloven. Aulum 2026-01-17 Blicher<span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span>Revision<span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span>&amp;<span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span>Rådgivning,<span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span>StatsautoriseretRevisionsaktieselskab 78337818 Svend Bohnsen registreret revisor mne270 Selskabets væsentligste aktiviteterSelskabets væsentligste aktiviteter består i IT-support og salg af IT-udstyr, hosting og cloud tjenester samthermed beslægtet virksomhed. Udviklingen i selskabets aktiviteter og økonomiske forholdSelskabet har fortsat sine normale driftsaktiviteter. Der har ikke været enkeltstående begivenheder i perioden,som er af så væsentlig karakter, at det kræver omtale i ledelsesberetningen. 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xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span>11Antal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _9"> </span>per<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>soner<span xmlns="http://www.w3.org/1999/xhtml" class="_ _9"> </span>beskæftiget.....<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>..................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.......<span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span 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xmlns="http://www.w3.org/1999/xhtml" class="_ _a"> </span>resultat....................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>..................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>...<span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span>.-10.500-26 3Kapitalandele<span xmlns="http://www.w3.org/1999/xhtml" class="_ _9"> </span>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _a"> </span>kapitalinteresserAnskaffelsessum,<span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span>primo..................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>..................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>..<span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span>40.00040Kostpris,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _a"> </span>ultimo..............<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>..................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span>40.00040Værdiregulering,<span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span>primo.............<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>..................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>........<span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span>50.90249Årets<span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span>resultatandele........<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>..................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.<span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span>68.73976Udloddet<span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span>udbytte...........<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>..................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>..................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.<span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 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class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span>-70.000-75Op-<span xmlns="http://www.w3.org/1999/xhtml" class="_ _9"> </span>og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _a"> </span>nedskrivninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _9"> </span>ultimo.......<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>..................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span 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sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span><span xmlns="http://www.w3.org/1999/xhtml" class="fc1 sc0">.</span>49.64150Regnskabsmæssig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _a"> </span>værdi,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _a"> </span>ultimo..............<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>.................<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>..................<span xmlns="http://www.w3.org/1999/xhtml" class="_ 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Årsregnskabet for HBK Data Service ApS for 2024/25 er udarbejdet i overensstemmelse medårsregnskabslovens bestemmelser for klasse B-virksomheder med tilvalg af enkelte regler for klasse C-virksomheder. Årsregnskabet er aflagt efter samme regnskabspraksis som sidste år. PræsentationsvalutaÅrsregnskabet aflægges i danske kroner. RESULTATOPGØRELSEN BruttofortjenesteMed henvisning til årsregnskabslovens § 32 er visse indtægter og omkostninger sammendraget iregnskabsposten bruttofortjeneste.Bruttofortjenesten består af sammentrækning af regnskabsposterne nettoomsætning ogproduktionsomkostninger. NettoomsætningNettoomsætningen ved salg af handelsvarer og færdigvarer indregnes i resultatopgørelsen, når levering ogrisikoovergang til køber har fundet sted. ProduktionsomkostningerProduktionsomkostninger omfatter de omkostninger, der er medgået til at opnå årets omsætning. I kostprisenindgår råvarer, hjælpematerialer, direkte løn og indirekte produktionsomkostninger såsom vedligeholdelse ogafskrivninger samt drift, administration og styring af produktionsapparat. DistributionsomkostningerDistributionsomkostninger omfatter omkostninger, der vedrører distribution og salg, reklame- ogmarkedsføringsomkostninger, autodrift mv. AdministrationsomkostningerAdministrationsomkostninger omfatter omkostninger til ledelsen, det administrative personale,kontoromkostninger, afskrivninger m.v. Resultat af kapitalandele i tilknyttede virksomheder, associerede virksomheder og kapitalinteresserI resultatopgørelsen indregnes den forholdsmæssige andel af de enkelte tilknyttede virksomheder, associeredevirksomheder og kapitalinteressers resultater efter skat. Finansielle indtægter og omkostningerFinansielle indtægter og omkostninger indregnes i resultatopgørelsen med de beløb, der vedrører regnskabsåret.Finansielle poster omfatter renteindtægter og -omkostninger, finansielle omkostninger ved finansiel leasing,realiserede og urealiserede kursgevinster og -tab vedrørende værdipapirer, gæld og transaktioner i fremmedvaluta, amortisering af realkreditlån samt tillæg og godtgørelser under acontoskatteordningen mv. Udbytte fraandre kapitalandele indtægtsføres i det regnskabsår, hvor udbyttet deklareres. Skat af årets resultatÅrets skat, som består af årets aktuelle skat og forskydning i udskudt skat, indregnes i resultatopgørelsen medden del, der kan henføres til årets resultat, og direkte på egenkapitalen med den del, der kan henføres tilposteringer direkte på egenkapitalen. BALANCEN Finansielle anlægsaktiver Kapitalandele i tilknyttede virksomheder, associerede virksomheder og kapitalinteresserKapitalandele i tilknyttede virksomheder, associerede virksomheder og kapitalinteresser måles imodervirksomhedens regnskab efter den indre værdis metode. Virksomheden har valgt at anse indre værdismetode som en målemetode.Kostprisen værdireguleres med resultatandele efter skat opgjort efter koncernens regnskabspraksis med fradrageller tillæg af koncerninterne avancer/tab.Modtaget udbytte fradrages den regnskabsmæssige værdi.Kapitalandele i tilknyttede virksomheder, associerede virksomheder og kapitalinteresser, der måles tilregnskabsmæssig indre værdi, er underlagt krav om nedskrivningstest, hvis der foreligger indikationer påværdiforringelser.Nettoopskrivning af kapitalandele overføres under egenkapitalen til reserve for nettoopskrivning efter den indreværdis metode, i det omfang den regnskabsmæssige værdi overstiger kostprisen. Værdiforringelse af anlægsaktiverDen regnskabsmæssige værdi af immaterielle, materielle og finansielle anlægsaktiver, der ikke måles tildagsværdi, vurderes årligt for indikationer på værdiforringelse ud over det, som udtrykkes ved afskrivning.Foreligger der indikationer på værdiforringelse, foretages nedskrivningstest af hver enkelt aktiv henholdsvispengestrømsgenererende enhed. Der foretages nedskrivning til genindvindingsværdien, hvis denne er lavere endden regnskabsmæssige værdi.Som genindvindingsværdi anvendes den højeste værdi af nettosalgspris og kapitalværdi. Kapitalværdienopgøres som nutidsværdien af de forventede nettopengestrømme fra anvendelse af aktivet eller aktivgruppen ogforventede pengestrømme ved salg af aktivet eller aktivgruppen efter endt brugstid.Tidligere indregnede nedskrivninger tilbageføres, når begrundelsen for nedskrivningen ikke længere består.Nedskrivning på goodwill tilbageføres ikke. VarebeholdningerVarebeholdninger måles til kostpris efter FIFO-metoden. Er nettorealisationsværdien lavere end kostprisen,nedskrives til denne lavere værdi.Kostpris for handelsvarer samt råvarer og hjælpematerialer omfatter anskaffelsespris med tillæg afhjemtagelsesomkostninger.Nettorealisationsværdien for varebeholdninger opgøres som salgssum med fradrag affærdiggørelsesomkostninger og omkostninger, der afholdes for at effektuere salget, og fastsættes underhensyntagen til omsættelighed, ukurans og udvikling i forventet salgspris. TilgodehavenderTilgodehavender måles til amortiseret kostpris.Der foretages nedskrivning til imødegåelse af tab, hvor der vurderes at være indtruffet en objektiv indikation på,at et tilgodehavende eller en portefølje af tilgodehavender er værdiforringet. Hvis der foreligger en objektivindikation på, at et individuelt tilgodehavende er værdiforringet, foretages nedskrivning på individuelt niveau. PeriodeafgrænsningsposterPeriodeafgrænsningsposter indregnet under aktiver omfatter afholdte omkostninger vedrørende efterfølgenderegnskabsår. Likvide beholdningerLikvide beholdninger omfatter kontante beholdninger og indlånskonti i pengeinstitutter, herunder valutakonti ogsikringskonti. EgenkapitalReserve for nettoopskrivning efter den indre værdis metodeReserve for nettoopskrivning efter indre værdis metode omfatter nettoopskrivning af kapitalandele i tilknyttedeog associerede virksomheder samt kapitalinteresser i forhold til kostpris.Reserven kan elimineres ved underskud, realisation af kapitalandele eller ændring i regnskabsmæssige skøn.Reserven kan ikke indregnes med et negativt beløb. UdbytteForslag til udbytte for regnskabsåret indregnes som en særskilt post under egenkapitalen. Forslag til udbytteindregnes som en forpligtelse på tidspunktet for vedtagelse på generalforsamlingen. Selskabsskat og udskudt skatAktuelle skatteforpligtelser og tilgodehavende aktuel skat indregnes i balancen som beregnet skat af åretsskattepligtige indkomst reguleret for skat af tidligere års skattepligtige indkomster samt for betalteacontoskatter.Udskudte skatteaktiver, herunder skatteværdien af fremførselsberettiget skattemæssigt underskud, måles til denværdi, hvortil aktivet forventes at kunne realiseres, enten ved udligning i skat af fremtidig indtjening eller vedmodregning i udskudte skatteforpligtelser inden for samme juridiske skatteenhed. Eventuelle udskudtenettoskatteaktiver måles til nettorealisationsværdi.Udskudt skat måles på grundlag af de skatteregler og skattesatser, der med balancedagens lovgivning vil væregældende, når den udskudte skat forventes udløst som aktuel skat. Ændring i udskudt skat som følge afændringer i skattesatser indregnes i resultatopgørelsen. GældsforpligtelserØvrige gældsforpligtelser måles til amortiseret kostpris, hvilket sædvanligvis svarer til nominel værdi. Blicher Revision &amp; Rådgivning, Statsautoriseret Revisionsaktieselskab Rugbjergvej 6 7490 Aulum 78337818 Årsrapport 2023-10-01 2024-09-30 Regnskabsklasse B 1 IT Revisor (8.3.14.0), Wolters Kluwer Andre erklæringer uden sikkerhed