40093435 2023-01-01 2023-12-31 40093435 2022-01-01 2022-12-31 40093435 2023-12-31 40093435 2022-12-31 40093435 2022-12-31 fsa:ContributedCapitalMember 40093435 2023-01-01 2023-12-31 fsa:ContributedCapitalMember 40093435 2023-12-31 fsa:ContributedCapitalMember 40093435 2022-12-31 fsa:RetainedEarningsMember 40093435 2023-01-01 2023-12-31 fsa:RetainedEarningsMember 40093435 2023-12-31 fsa:RetainedEarningsMember 40093435 2023-01-01 2023-12-31 1 40093435 2023-01-01 2023-12-31 2 40093435 2023-01-01 2023-12-31 3 iso4217:DKK Claus Asger Olsen The Executive Board has today considered and adopted the Financial Statements of NCC PD Komplementar ApS for the financial year 2023. The Annual Report is prepared in accordance with the Danish Financial Statements Act. In our opinion the Financial Statements give a true and fair view of the financial position at 31 December 2023 of the Company and of the results of the Company operations for the financial year 2023. In our opinion, Management's Review includes a true and fair account of the matters addressed in the Review. We recommend that the Financial Statements be adopted at the Annual General Meeting Søborg Jesper Tougaard Michaelsen Claus Asger Olsen Ole Faurby NCC PD Komplementar ApS Tobaksvejen 2A 2860 Søborg Gladsaxe Management's review The Annual Report of NCC PD Komplementar ApS for 2023 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B. Development in the year The income statement of the Company for 2022/23 shows a profit of DKK 0, and at 31 December 2023 the balance sheet of the Company shows equity of DKK 50,000. Subsequent events No events materially affecting the assessment of the Annual Report have occurred after the balance sheet date. Key activities The purpose of the company is to be General Partner as well as equivalent business at the management's discretion. 0 0 0 0 0 0 0 0 0 0 0 0 50000 50000 50000 50000 50000 50000 50000 50000 50000 50000 0 0 50000 50000 0 0 0 0 0 0 50000 50000 50000 0 0 0 50000 0 1 Contingent assets, liabilities and other financial obligationsContingent liabilitiesThe Company is jointly taxed with the Danish companies in the NCC Group. The joint taxation also covers withholdingtaxes in form of dividend tax, royalty tax and interest tax. The Danish companies are jointly and individually liable for thejoint taxation. Any subsequent adjustment to income taxes may lead to a larger liability. The tax for the individualcompanies is allocated in full basis of the expected taxable income. 2 Related parties and disclosure of consolidated financial statementsConsolidated Financial StatementsThe Company is included in the Group Annual Report of the ultimate Parent Company:Name Place of registered officeNCC AB Herrjärva Torg 4, 170 80 Solna, SwedenThe Group Annual Report of NCC AB may be obtained at the following address:Herrjärva Torg 4, 170 80 Solna, Swedenor athttps://www.ncc.com/investor-relations/ 3 Accounting policiesThe Annual Report of NCC PD Komplementar ApS has been prepared in accordance with the provisionsof the Danish Financial Statements Act applying to enterprises of reporting class B.The Financial Statements are presented in DKK.Recognition and measurementRevenues are recognised in the income statement as earned. Furthermore, value adjustments of financialassets and liabilities measured at fair value or amortised cost are recognised. Moreover, all expensesincurred to achieve the earnings for the year are recognised in the income statement, includingdepreciation, amortisation, impairment losses and provisions as well as reversals due to changedaccounting estimates of amounts that have previously been recognised in the income statement.Assets are recognised in the balance sheet when it is probable that future economic benefits attributableto the asset will flow to the Company, and the value of the asset can be measured reliably.Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flowout of the Company, and the value of the liability can be measured reliably.Assets and liabilities are initially measured at cost. Subsequently, assets and liabilities are measured asdescribed for each item below.Income statementNet salesRevenue from the sale of goods for resale and finished goods is recognised in the income statement whendelivery and transfer of risk to the buyer have been made before year end.Revenue is measured at the consideration received and is recognised exclusive of VAT and net ofdiscounts relating to sales.Other external expensesOther external expenses comprise office expenses, etc.Gross profitWith reference to section 32 of the Danish Financial Statements Act, gross profit/loss is calculated as asummary of revenue, expenses for raw materials and consumables and other external expenses.Financial income and expensesFinancial income and expenses are recognised in the income statement at the amounts relating to thefinancial year.Tax on profit/loss for the yearTax for the year consists of current tax for the year and deferred tax for the year. The tax attributable tothe profit for year is recognised in the income statement, whereas the tax attributable to equitytransactions is recognised directly in equity.The Company is jointly taxed with Danish subsidiaries in the NCC Group. The tax effect of the jointtaxation with the subsidiaries is allocated to enterprises showing profits or losses in proportion to theirtaxable incomes.Balance sheetReceivablesReceivables are measured in the balance sheet at the lower of amortised cost and net realisable value,which corresponds to nominal value less provisions for bad debts.Current tax receivables and liabilitiesCurrent tax receivables and liabilities are recognised in the balance sheet at the amount calculated on thebasis of the expected taxable income for the year adjusted for tax on taxable incomes for prior years. Taxreceivables and liabilities are offset if there is a legally enforceable right of set-off and an intention tosettle on a net basis or simultaneously. true Annual report No audit assistance ParsePort XBRL Converter 2023-01-01 2023-12-31 2022-01-01 2022-12-31 2024-05-23 Reporting class B 40093435 Gladsaxe 2024-05-23 529900VSWLQF0O3GA946 33771231 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab Strandvejen 44 2900 Hellerup