39504154 2024-01-01 2024-12-31 39504154 2024-01-01 2024-12-31 1 39504154 2023-01-01 2023-12-31 39504154 2024-12-31 39504154 2023-12-31 39504154 2023-12-31 fsa:ContributedCapitalMember 39504154 2023-12-31 fsa:RetainedEarningsMember 39504154 2024-01-01 2024-12-31 fsa:ContributedCapitalMember 39504154 2024-01-01 2024-12-31 fsa:RetainedEarningsMember 39504154 2024-12-31 fsa:ContributedCapitalMember 39504154 2024-12-31 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure Morten Olsen AIP CIV Komplementar ApS Klareboderne 1 1115 København K 39504154 Copenhagen Primary activities The Company’s main activity is to act as general partner for AIP CIV K/S, AIP CIV 2 K/S, AIP II CIV 1 K/S, AIP II CIV 2 K/S, AIP II CIV 3 K/S, AIP II CIV 4 K/S, AIP II CIV 5 K/S and AIP II CIV 6 K/S. The Executive Board have today considered and approved the Annual Report of AIP CIV Komplementar ApS for the financial year 1 January 2024 – 31 December 2024. In my opinion, the financial statements give a true and fair view of assets, liabilities and financial position at 31 December 2024 of the Company and of the results of the Company’s operations for 2024. In my opinion, the Management review includes a true and fair account of the matter addressed in the re-view. I recommend that the annual report be adopted at the Annual General Meeting. The Annual Report is prepared in accordance with the Danish Financial Statements Act. The company com-plies with the exemption provisions governing the omission to have its Financial Statements audited. Copenhagen Kasper Hansen 15063 15063 3039 2369 1049 1141 17053 16290 3752 3584 13301 12706 13301 12706 16000 0 16000 0 101051 106622 117051 106622 117051 106622 50000 50000 63299 49998 113299 99998 0 3040 3752 3584 3752 6624 3752 6624 117051 106622 50000 49998 99998 0 13301 13301 50000 63299 113299 Note 1 Accounting policies The Annual Report of AIP CIV Komplementar ApS for 2024 has been prepared in accordance with the provi-sions of the Danish Financial Statements Act applying to enterprises of reporting class B. The Financial Statements for 2024 are presented in DKK. Recognition and measurement Revenues are recognised in the income statement as earned. Furthermore, value adjustments of financial as-sets and liabilities measured at fair value or amortised cost are recognised, Moreover, all expenses incurred to achieve the earnings for the year are recognised in the income statement including depreciation, amortisa-tion, impairment losses and provisions as well as reversals due to changed accounting 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 attributable to 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 flow out 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 as de-scribed for each item below. Translation policies 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 recognised in financial income and expenses in the income statement. Receivables, payables and other monetary items in foreign currencies that have not been settled at the bal-ance 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 recognised in financial income and expenses in the income statement. Fixed assets acquired in foreign currencies are measured at the transaction date rates. Income statement Gross profit/loss With reference to section 32 of the Danish Financial Statements Act, gross profit/loss is calculated as a sum-mary of revenue and other external expenses. Financial items Financial income and expenses are recognised in the income statement at the amounts relating to the finan-cial year and in addition to interest. Tax on profit/loss for the year Tax for the year consists of current tax for the year and changes in deferred tax for the year, The tax attributa-ble to the profit for the year is recognised in the income statement, whereas the tax attributable to equity transactions is recognised directly in equity. Balance sheet Receivables Receivables are measured at amortized cost, which usually corresponds to nominal value, less write-down for expected losses and including accrued interests. Cash Cash comprises cash in bank deposits, Current tax receivables and liabilities Current tax liabilities and receivables are recognized 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 re-payment under the on-account taxation scheme are recognised in the income statement in financial income and expenses, Other liabilities Other liabilities are measured at amortised cost, substantially corresponding to nominal value. Equity Dividend distributions proposed by the management for the financial year are shown as a separate item un-der equity. true 0 0 Note 3: Tax on profit/loss for the year (DKK) Current tax for the year 3,752 3,584 Total Tax on profit/loss for the year 3,7523,584 Note 4 Contingent assets, liabilities, and other financial obligations As general partner of AIP CIV K/S, AIP CIV 2 K/S, AIP II CIV 1 K/S, AIP II CIV 2 K/S, AIP II CIV 3 K/S, AIP II CIV 4 K/S, AIP II CIV 5 K/S and AIP II CIV 6 K/S the company is liable for any claims against these limited partner-ships. The company participates in a Danish joint taxation arrangement where Daem Holding ApS serves as the ad-ministration company. According to the joint taxation provisions of the Danish Corporation Tax Act, the Entity is therefore liable for income taxes etc. for the jointly taxed entities, and for obligations, if any, relating to the withholding of tax on interest, royalties and dividend for the jointly taxed entities. The jointly taxed entities' total known net liability under the joint taxation arrangement is disclosed in the administration company's financial statements. The company has no other mortgages, surety guarantees or contingent liabilities. Annual report No audit assistance ParsePort XBRL Converter 2024-01-01 2024-12-31 2023-01-01 2023-12-31 2025-04-11 Reporting class B 2018-04-18 2025-04-11 39504308 AIP Management P/S Klareboderne 1 1115 København K