34691096 2020-01-01 2020-12-31 34691096 2020-01-01 2020-12-31 0 34691096 2020-01-01 2020-12-31 1 34691096 2019-01-01 2019-12-31 34691096 2020-01-01 2020-12-31 fsa:RetainedEarningsMember 34691096 2019-01-01 2019-12-31 fsa:RetainedEarningsMember 34691096 2020-12-31 34691096 2019-12-31 34691096 2020-01-01 2020-12-31 0 iso4217:DKK Regnskabsklasse B 2020-01-01 2020-12-31 <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 2020 for BF BER Denmark 04 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 04 ApS for the financial year 1 January ‑ 31 December 2020.</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 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>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 2020 samt af re­sul­ta­tet af selskabets ak­ti­vi­te­ter for 2020.</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 2020 of the Company and of the results of the Company operations for 2020.</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 op­fat­tel­se en ret­visende rede­gø­rel­se for de for­hold, be­ret­ning­en 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 adopt­ed at the Annual General Meeting.</td></tr></table> København Copenhagen 2021-04-26 <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 04 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 04 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 2020 samt af resultatet af selskabets aktiviteter for regn­skabs­året 1. januar ‑ 31. december 2020 i overens­stem­mel­se med års­regn­skabs­loven.</td></tr><tr><td colspan="1">Vi har revideret års­regn­ska­bet for BF BER Denmark 04 ApS for regn­skabs­året 1. januar ‑ 31. december 2020, der omfatter resultat­opgø­relse, balance, egen­ka­pi­tal­op­gø­rel­se og noter, her­under an­vendt regn­skabs­prak­sis (”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>Opinion</td></tr><tr><td /><td>In our opinion, the Finan­cial State­ments give a true and fair view of the fi­nan­cial po­si­tion of the Com­pany at 31 December 2020 and of the results of the Com­pany operations for the financial year 1 January ‑ 31 December 2020 in ac­cor­dance with the Danish Fi­nan­cial State­ments Act.</td></tr><tr><td /><td>We have audited the Finan­cial State­ments of BF BER Denmark 04 ApS for the financial year 1 January ‑ 31 December 2020, which comprise income statement, balance sheet, statement of changes in equity and notes, in­clu­ding a summary of sig­ni­fi­cant accoun­ting po­li­cies (”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">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 in­ter­na­tio­nale etiske reg­ler for re­vi­so­rer (IESBA’s Etiske reg­ler) og de yder­li­ge­re krav, der er gæl­den­de i Danmark, lige­som vi har op­fyldt vores øvrige etiske for­plig­tel­ser i hen­hold til disse reg­ler og krav. 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’ Code of Ethics for Pro­fes­sio­nal Ac­coun­tants (IESBA Code) and the ad­di­tio­nal re­quire­ments ap­pli­cable in Denmark, and we have ful­filled our other ethi­cal re­spon­si­bi­li­ties in ac­cor­dance with these re­quire­ments. 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 ledel­ses­be­ret­ning­en, 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 for­bin­del­se over­veje, om ledel­ses­be­ret­ning­en er væ­sent­ligt 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 ledel­ses­be­ret­ning­en 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 væ­sent­lig 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 state­ments, our re­spon­si­bi­li­ty is to read Manage­ment’s Review and, in doing so, con­sider whether Manage­ment’s Review is ma­te­ri­al­ly in­con­si­stent with the fi­nan­cial state­ments or our know­ledge ob­tained during the audit, or other­wise appears to be ma­te­ri­al­ly mis­stated.</td></tr><tr><td /><td>Moreover, it is our re­spon­si­bi­li­ty to con­sider whether Manage­ment’s Review pro­vides the in­for­ma­tion re­quired under the Danish Fi­nan­cials State­ments 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 ac­cor­dance with the re­quire­ments of the Danish Fi­nan­cial State­ment Act. We did not iden­ti­fy any ma­te­rial 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 re­a­li­stisk 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 State­ments 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 ap­pli­cable, 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 ope­ra­tions, 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 fejl­in­for­ma­tion, uan­set om denne skyl­des be­svi­gel­ser eller fejl, og at af­give en re­vi­sions­på­teg­ning med en kon­klu­sion. 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 fejl­in­for­ma­tion, når sådan fin­des. Fejl­in­for­ma­tio­ner kan op­stå som følge af be­svi­gel­ser eller fejl og kan be­trag­tes som væ­sent­lige, hvis det med rime­lig­hed kan for­ven­tes, 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 fejl­in­for­ma­tion for­år­saget af be­svi­gel­ser er hø­je­re end ved væ­sent­lig fejl­in­for­ma­tion for­år­saget af fejl, idet be­svi­gel­ser kan om­fat­te sam­men­svær­gel­ser, do­ku­ment­falsk, 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 re­vi­sions­hand­lin­ger, der er pas­sen­de efter om­stæn­dig­he­der­ne, 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 op­lys­nin­ger, 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 væ­sent­lig 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 op­mærk­som på op­lys­nin­ger her­om i regn­ska­bet eller, hvis så­dan­ne op­lys­nin­ger ikke er til­stræk­ke­lige, mo­di­fi­ce­re vores kon­klu­sion. Vores kon­klu­sio­ner er ba­se­ret på det re­vi­sions­bevis, der er op­nået frem til datoen for vores re­vi­sions­på­teg­ning. Frem­ti­dige 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 note­op­lys­nin­ger­ne, 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, in­ten­tio­nal 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 ac­coun­ting 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 un­cer­tain­ty 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 state­ments 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 go­ver­nance 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 2021-04-26 BF BER Denmark 04 ApS c/o CEJ Ejendomsadministration A/S, Meldahlsgade 5 DK-1613 København V + 45 33338282 34691096 København 2021-04-26 Jan Van Beek Accura Tuborg Boulevard 1 Hellerup 2900 SEB Bernstorffsgade 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">Ledelsesberetning</td></tr><tr><td colspan="1">Års­rapporten for BF BER Denmark 04 ApS for 2020 er ud­ar­bej­det i over­ens­stem­mel­se med års­regn­skabs­lo­vens be­stem­mel­ser for virk­som­he­der i regn­skabs­klas­se 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 03 K/S.</td></tr><tr><td colspan="1">Udvikling i året</td></tr><tr><td colspan="1">Selskabets re­sul­tat­op­gø­rel­se for 2020 ud­vi­ser et overskud på DKK 2.535, og selskabets ba­lan­ce pr. 31. december 2020 ud­vi­ser en egen­ka­pi­tal på DKK 54.427.</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 2020.</td></tr><tr><td colspan="1">Den påbegyndte 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 04 ApS for 2020 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 03 K/S.</td></tr><tr><td /><td>Development in the year</td></tr><tr><td /><td>The income state­ment of the Company for 2020 shows a profit of DKK 2,535, and at 31 December 2020 the balance sheet of the Company shows equity of DKK 54,427.</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 2020.</td></tr><tr><td /><td>The commenced 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> 3696 0 303 3393 858 2535 <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="24%" ></td><td width="25%" colspan="1" align="right" valign="middle" >Selskabskapital</td><td width="25%" colspan="1" align="right" valign="middle" >Overført resultat</td><td width="26%" colspan="1" align="right" valign="middle" >I alt</td></tr><tr><td width="24%" ></td><td width="25%" colspan="1" align="right" valign="middle" >Share capital</td><td width="25%" colspan="1" align="right" valign="middle" >Retained earnings</td><td width="26%" colspan="1" align="right" valign="middle" >Total</td></tr><tr><td width="24%" ></td><td width="25%" colspan="1" align="right" valign="middle" >DKK</td><td width="25%" colspan="1" align="right" valign="middle" >DKK</td><td width="26%" colspan="1" align="right" valign="middle" >DKK</td></tr><tr><td width="24%" colspan="1" align="left" valign="middle" >Egenkapital 1. januar</td><td width="25%" align="right" valign="middle" >80.000</td><td width="25%" align="right" valign="middle" >-28.108</td><td width="26%" align="right" valign="middle" >51.892</td></tr><tr><td width="100%" colspan="4" align="left" valign="middle" >Equity at 1 January</td></tr><tr><td width="24%" colspan="1" align="left" valign="middle" >Årets resultat</td><td width="25%" align="right" valign="middle" >0</td><td width="25%" align="right" valign="middle" >2.535</td><td width="26%" align="right" valign="middle" >2.535</td></tr><tr><td width="100%" colspan="4" align="left" valign="middle" >Net profit/loss for the year</td></tr><tr><td width="24%" colspan="1" align="left" valign="middle" >Egenkapital 31. december</td><td width="25%" align="right" valign="middle" >80.000</td><td width="25%" align="right" valign="middle" >-25.573</td><td width="26%" align="right" valign="middle" >54.427</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="100%" colspan="3" align="left" valign="middle" >Finansielle indtægter</td></tr><tr><td width="33%" ></td><td width="33%" align="right" valign="middle" >2020</td><td width="34%" align="right" valign="middle" >2019</td></tr><tr><td width="33%" ></td><td width="33%" colspan="1" align="left" valign="middle" >DKK</td><td width="34%" colspan="1" align="left" valign="middle" >DKK</td></tr><tr><td colspan="3"></td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Financial income</td></tr><tr><td width="33%" colspan="1" align="left" valign="middle" >Renteindtægter fra tilknyttede selskaber</td><td width="33%" align="right" valign="middle" >0</td><td width="34%" align="right" valign="middle" >132</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Interest income from Group enterprises</td></tr><tr><td width="33%" ></td><td width="33%" align="right" valign="middle" >0</td><td width="34%" align="right" valign="middle" >132</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 width="33%" colspan="1" align="left" valign="middle" >Renteudgifter, Bank</td><td width="33%" align="right" valign="middle" >173</td><td width="34%" align="right" valign="middle" >231</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Interest paid, Bank</td></tr><tr><td width="33%" colspan="1" align="left" valign="middle" >Andre renteudgifter</td><td width="33%" align="right" valign="middle" >130</td><td width="34%" align="right" valign="middle" >0</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" >303</td><td width="34%" align="right" valign="middle" >231</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" >814</td><td width="34%" align="right" valign="middle" >2.728</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" >44</td><td width="34%" align="right" valign="middle" >66</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Adjustment tax previous years</td></tr><tr><td width="33%" ></td><td width="33%" align="right" valign="middle" >858</td><td width="34%" align="right" valign="middle" >2.794</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="1" align="left" valign="middle" >Eventualposter og øvrige økonomiske forpligtelser</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Contingent assets, liabilities and other financial instruments</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Eventualforpligtelser</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Contingent liabilities</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Koncernens danske selskaber hæfter solidarisk for skat af koncernens sambeskattede indkomst</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >The Danish Group Companies are jointly and severally liable for the tax on the Groups 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 04 ApS for 2020 er ud­ar­bej­det i over­ens­stem­mel­se med års­regn­skabs­lo­vens be­stem­mel­ser for virk­som­he­der i regn­skabs­klas­se 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 04 ApS for 2020 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 2020 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 vær­di­re­gu­le­ringer af fi­nan­sielle ak­tiver og for­pligt­elser, der må­les til dags­værdi eller amor­tiseret kost­pris. End­videre ind­reg­nes i resultat­op­gø­rel­sen alle om­kost­nin­ger, der er af­holdt for at op­nå årets ind­tje­ning, her­under af­skriv­ning­er, ned­skriv­ninger og hen­satte for­plig­telser 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 sand­synligt, at fremtidige økonomiske fordele vil fra­gå selskabet, og for­pligtel­sens værdi kan måles på­lideligt.</td></tr><tr><td colspan="1">Ved første indregning måles aktiver og for­pligtelser til kostpris. Efter­­følgende måles aktiver og for- pligtelser 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 2020 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 recognised in the income state­ment as earned. Furthermore, value adjust­ments of fi­nan­cial assets 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, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the income statement.</td></tr><tr><td /><td>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.</td></tr><tr><td /><td>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.</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 ba­lan­ce­dag­en, 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><tr><td /><td>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 03 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 03 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 Groups total income.</td></tr><tr><td /><td>Balance Sheet</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 1.1.1028.0, by EasyX Aps. www.easyx.eu 2019-01-01 2019-12-31 Revisionspåtegning Jan van Beek Henrik Groos 12602 132 231 12503 2794 9709 2535 9709 56702 56702 31624 88326 88326 80000 -25573 54427 814 7765 25320 33899 33899 88326 61666 61666 20368 82034 82034 80000 -28108 51892 2728 0 27414 30142 30142 82034 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 33771231 Maj‑Britt Nørskov Nannestad statsautoriseret revisor mne32198 Strandvejen 44 Hellerup DK-2900