Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2016-12-31 | 245071000 | vDKK |
| ifrs-full:Assets | 2015-12-31 | 244445000 | vDKK |
| ifrs-full:Assets | 2016-12-31 | 165280000 | vDKK |
| ifrs-full:Assets | 2015-12-31 | 93238000 | vDKK |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2016-01-01 | 2016-12-31 | 308059000 | vDKK |
| ifrs-full:Revenue | 2015-01-01 | 2015-12-31 | 319136000 | vDKK |
XML
See the xml submitted here:
XML: http://regnskaber.virk.dk/41404463/ZG9rdW1lbnRsYWdlcjovLzAzLzBjLzhjL2EzL2NhLzM3ZTktNGFjMy04NDhkLWRmOTQ5YzJiNTNlYg.xml
Separator
The full data:
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<mrv:CorporateGovernanceReport contextRef="ctx1" xml:lang="en"><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">CORPORATE GOVERNANCE</td></tr><tr><td colspan="1">Recommendations on corporate governance</td></tr><tr><td colspan="1">Recommendations issued by the Danish Committee on Corporate Governance and adopted by Nasdaq Copenhagen are best-practice guidelines for the management of companies admitted to trading on a regulated market in Denmark. The recommendations should be viewed together with the statutory requirements including not least the Danish Companies Act and the Danish Financial Statements Act, but also European Union company law and the OECD Principles of Corporate Governance.</td></tr><tr><td colspan="1">A complete schematic presentation of the recommendations and how we comply, Statutory report on corporate governance, cf. section 107 b of the Danish Financial Statements Act, is available on our website, http://www.skako.com/fileadmin/SKAKO/PDF/Stamdata_SKAKO/SKAKO_recommendations_on_corporate_governance_2016.pdf</td></tr><tr><td colspan="1">Through this reference to our website, we meet the requirement that the annual report must include a statutory report on company management, cf. section 107 b of the Danish Financial Statements Act.</td></tr><tr><td colspan="1">The work on corporate governance is an ongoing process for our Board of Directors and Executive Board, who determine the extent to which the Company should comply with the recommendations and regularly assess whether the recommendations give rise to amendments to our rules of procedure or managerial processes. When reporting on corporate governance, we follow the âcomply or explainâ principle, which means that if we do not comply with a recommendation, this does not constitute a breach as long as we explain why we have chosen not to follow a given recommendation and also explain what we do instead. The few cases where we have chosen to deviate from a recommendation are well-founded, and we explain what we do instead. To further increase transparency, we have decided to provide supplementary and relevant information, even when we follow the recommendations.</td></tr><tr><td colspan="1">We find it relevant to accentuate a number of aspects and supplementary information on corporate governance in the SKAKO Group in this chapter.</td></tr><tr><td colspan="1">Audit committee</td></tr><tr><td colspan="1">The Companyâs Board of Directors has set up an audit committee. The Board of Directors appoints the chairman of the audit committee, who must be independent and who must not be Chairman of the Board of Directors.</td></tr><tr><td colspan="1">According to its charter, the Audit Committee, among other things, assists the Board of Directors in relation to internal accounting and financial control systems, the integrity of the companyâs financial reports and engagements with external auditors. The audit committee also carries out ongoing assessments of the companyâs financial and business risks.</td></tr><tr><td colspan="1">In 2016, the committee reviewed the main accounting principles, tax strategy and compliance and key risks, etc.</td></tr><tr><td colspan="1">In 2016, the Audit Committee held four meetings.</td></tr></table></mrv:CorporateGovernanceReport>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx1" xml:lang="en"><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">Statutory statement for the underrepresented gender</td></tr><tr><td colspan="1">At SKAKO A/S we believe that a multiple and tolerant organisation makes the company stronger, increases the competitiveness and creates a good and innovative working environment.</td></tr><tr><td colspan="1">We want to develop and benefit from the total potential of all employees and that all employees can develop their full potential in balance between working life and private life. Gender equality in the management and focus on multiplicity is an integrated part of SKAKO A/Sâs personnel policy.</td></tr><tr><td colspan="1">At present, SKAKO A/S has no female board members. However, the Board of Directors is aware of this underrepresentation and wants to support and contribute to the part of female board members being increased. Considering SKAKO A/Sâs business and the line of business within which SKAKO A/S is operating the Board of Directors has set the specific goal that the part of women elected at the general meeting is to amount to at least 20% by 2020.</td></tr><tr><td colspan="1">In the view of the Board of Directors, the determined goal is an ambitious and realistic goal for a company within the lines of business in which SKAKO is operating as these lines of business traditionally do not have a large number of women neither in the board of directors nor at the other management levels. Within the last 12 months we succeeded in promoting two female managers. It is the plan of the Board of Directors to further increase the number of female managers in the years to come.</td></tr><tr><td colspan="1">Ultimately, SKAKO A/Sâs shareholders elect the Board of Directors at the companyâs general assembly and consequently also determine the gender composition of the Board of Directors. To the extent that the Board of Directors proposes new candidates for the Board of Directors, the Board of Directors will regard gender as one separate parameter in order to reach the determined goal. When candidates are proposed for SKAKO A/Sâs Board of Directors, it is essential that the members represent professional competences relevant to SKAKO A/S.</td></tr><tr><td colspan="1">It is SKAKOâs goal to increase the part of women in the management group within a three-year period. SKAKO A/S will reach the goal by requiring candidates of both genders in the recruiting phase and by taking into account the underrepresented gender at succession planning. SKAKO works very intentionally on showing multiplicity in its marketing to signal that the company wants to reflect the society in its employee composition.</td></tr></table></mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:StatementOfCorporateSocialResponsibility contextRef="ctx1" xml:lang="en"><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">Corporate social responsibility</td></tr><tr><td colspan="1">SKAKO has no formal policies regarding social responsibility. However, the company works on the basis of general principles for social responsibility and on limiting the negative environmental impacts as much as possible.</td></tr><tr><td colspan="1">To SKAKO, respect of human rights is about the companyâs own employee conditions and securing that suppliers and sub suppliers deliver services to the Group in a way that considers the environment and the employeesâ rights including safety and health.</td></tr><tr><td colspan="1">Through energy improvements and savings and through innovative thinking of internal transportation and communication, SKAKO contributes to reducing its climate impact.</td></tr><tr><td colspan="1">This has resulted in the wording of the âCode of Conductâ in our production principles. This ensure that suppliers and their suppliers produce and deliver their services to the Group in a way that considers the environment and the employeesâ rights.</td></tr><tr><td colspan="1">Environment</td></tr><tr><td colspan="1">·         Production: The Group is a knowledge and engineering company with production of key components. The production consists of mainly mounting and testing and does not include energy-demand or polluting processes. Except from one cabin for wet painting in the factory in Lille, France all surface treatment processes are outsourced to sub suppliers.</td></tr><tr><td colspan="1">·         Heating: Continuously, a number of energy-saving initiatives have been and will be carried out in order to reduce heating costs.</td></tr><tr><td colspan="1">·         Transport: The company has an indirect environmental impact in form of ingoing and outgoing transport such as trucks, ships and to a minor extent planes. In case of plant orders for distant markets, production of major steel constructions is executed at local sub suppliers to a certain extent and in other cases the customer produces himself these constructions. Generally, there is a high focus on minimizing transport in relation to handling of plant orders.</td></tr><tr><td colspan="1">It is the Groupâs view that we all have a responsibility of contributing to a better environment. The Group companies continue to focus on the environment.</td></tr><tr><td colspan="1">Innovation</td></tr><tr><td colspan="1">Our innovation is aimed at adding value to the market by developing new equipment, developing better alternative technologies and developing innovative solutions that can optimize the performance of existing plants and equipment.</td></tr><tr><td colspan="1">Safety and health</td></tr><tr><td colspan="1">The Groupâs policies within the working environment and in relation to the Groupâs employees involve a strong focus on establishing and securing a healthy working environment to prevent accidents and damage as well as creating positive relations to the workplace, in general.</td></tr><tr><td colspan="1">Workplace environment committees have been established in Denmark and in France, respectively, in order to plan the cooperation between management and employees to increase health and safety of the Groupâs employees. Heart defibrillators have been mounted in the Group and a number of employees have followed first aid courses continuously to be able to increase safety among employees.</td></tr></table></mrv:StatementOfCorporateSocialResponsibility>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx1" xml:lang="en"><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">MANAGEMENT STATEMENT</td></tr></table></sob:StatementByExecutiveAndSupervisoryBoards>
<sob:IdentificationOfApprovedAnnualReport contextRef="ctx1" xml:lang="en"><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">We have today discussed and approved the Annual Report 2016 of SKAKO A/S for the financial year 1 January â 31 December 2016.</td></tr></table></sob:IdentificationOfApprovedAnnualReport>
<sob:ConfirmationThatAnnualReportIsPresentedInAccordanceWithRequirementsProvidedForByLegislationAnyStandardsAndRequirementsProvidedByArticlesOfAssociationOrByAgreement contextRef="ctx1" xml:lang="en"><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">The annual report has been prepared and presented in accordance with International Financial Reporting Standards as adopted by the EU and Danish disclosure requirements for listed companies.</td></tr></table></sob:ConfirmationThatAnnualReportIsPresentedInAccordanceWithRequirementsProvidedForByLegislationAnyStandardsAndRequirementsProvidedByArticlesOfAssociationOrByAgreement>
<sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults contextRef="ctx1" xml:lang="en"><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">In our opinion, the consolidated financial statements and the parent company financial statements give a true and fair view of the Groupâs and the parent company´s assets, liabilities and financial position on 31 December 2016 and of the results of the Group´s and the parent company´s operations and cash flows for the financial year 1 January â 31 December 2016.</td></tr></table></sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults>
<sob:ManagementsStatementAboutManagementsReview contextRef="ctx1" xml:lang="en"><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">Further, in our opinion the management´s report includes a fair view of the development and performance of the group´s and the parent company´s business and financial condition, the profit for the year and of the group´s and the parent company´s financial position, together with a description of the principal risks and uncertainties that the group and the parent company face.</td></tr></table></sob:ManagementsStatementAboutManagementsReview>
<sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting contextRef="ctx1" xml:lang="en"><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">We recommend the Annual Report for 2016 be approved at the Annual General Meeting.</td></tr></table></sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting>
<sob:PlaceOfSignatureOfStatement contextRef="ctx1" xml:lang="en">Faaborg</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx1">2017-03-22</sob:DateOfApprovalOfAnnualReport>
<arr:IndependentAuditorsReportsAudit contextRef="ctx1" xml:lang="en"><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">INDEPENDENT AUDITOR´S REPORT</td></tr></table></arr:IndependentAuditorsReportsAudit>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" xml:lang="en"><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">To the shareholders of SKAKO A/S</td></tr></table></arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx1" xml:lang="en"><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">Our opinion</td></tr><tr><td colspan="1">In our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements give a true and fair view of the Groupâs and the Parent Companyâs financial position at 31 December 2016 and of the results of the Groupâs and the Parent Companyâs operations and cash flows for the financial year 1 January to 31 December 2016 in accordance with International Financial Reporting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act.</td></tr><tr><td colspan="1">What we have audited</td></tr><tr><td colspan="1">SKAKO A/Sâ Consolidated Financial Statements and Parent Company Financial Statements for the financial year 1 January to 31 December 2016 comprise income statement and statement of comprehensive income, balance sheet, statement of changes in equity, cash flow statement and notes to the financial statements, including summary of significant accounting policies for the Group as well as for the Parent Company. Collectively referred to as the âfinancial statementsâ.</td></tr></table></arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx1" xml:lang="en"><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">Basis for Opinion</td></tr><tr><td colspan="1">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 Auditorâs Responsibilities for the Audit of the Financial Statements section of our report.</td></tr><tr><td colspan="1">We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.</td></tr><tr><td colspan="1">Independence</td></tr><tr><td colspan="1">We are independent of the Group in accordance with International Ethics Standards Board for Accountantsâ Code of Ethics for Professional Accountants (IESBA Code) and the ethical requirements that are relevant to our audit of the financial statements in Denmark. We have also fulfilled our other ethical responsibilities in accordance with the IESBA Code.</td></tr></table></arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx1" xml:lang="en"><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">Key Audit Matters</td></tr><tr><td colspan="1">Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements for 2016. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.</td></tr><tr><td colspan="1">Key Audit Matter</td></tr><tr><td colspan="1">Revenue recognition from long-term construction contracts</td></tr><tr><td colspan="1">Recognition of the Groupâs revenue is complex due to a high degree of accounting estimates and uncertainty regarding recognition of revenue from long-term construction contracts.</td></tr><tr><td colspan="1">Work in progress for third parties amounted to DKK 49 million (2015: DKK 30 million) net and prepayments from customers DKK 10 (2015: DKK 18 million).</td></tr><tr><td colspan="1">We focused on this area, as recognition of revenue involves a number of judgements made by Management originating from percentage of completion and estimated cost to completion.</td></tr><tr><td colspan="1">We refer to note 13.</td></tr><tr><td colspan="1">Deferred tax assets</td></tr><tr><td colspan="1">At 31 December 2016, the Group has recognised deferred income tax assets of DKK 23 million (2015: DKK 17 million).</td></tr><tr><td colspan="1">Management is required to exercise considerable judgement when determining the appropriate amount to capitalise in respect of deferred tax.</td></tr><tr><td colspan="1">We focused on this area as the amounts involved are potentially material and the valuation of tax assets is associated with uncertainty and judgement.</td></tr><tr><td colspan="1">Reference is made to note 11.</td></tr><tr><td colspan="1">How our audit addressed the Key Audit Matter</td></tr><tr><td colspan="1">Our audit procedures included considering the appropriateness of the Groupâs revenue recognition accounting policies and assessing compliance with applicable accounting standards.</td></tr><tr><td colspan="1">We performed substantive procedures over significant contracts and costs allocated to projects in order to assess the accounting treatment and principles applied.</td></tr><tr><td colspan="1">We assessed Managementâs estimated cost to completion and contribution margin for construction contracts in order to evaluate valuation of construction contracts and recognised revenue. We compared the estimated contribution margins to actual contribution margins for finished projects in 2016 and 2017 and to prior yearâs estimates.</td></tr><tr><td colspan="1">We tested Managementâs estimated percentage of completion by assessing subsequent development in costs allocated to the projects and Managementâs updated estimates for cost to completion and contribution margin.</td></tr><tr><td colspan="1">We performed journal entry testing of revenue entries including entries regarding long-term contracts.</td></tr><tr><td colspan="1">We evaluated Managementâs procedure for estimating the deferred tax assets.</td></tr><tr><td colspan="1">In understanding and evaluating Managementâs judgements, we considered the status of recent tax authority audits and enquiries, judgmental positions taken in tax returns and current year estimates and developments in the tax environment.</td></tr><tr><td colspan="1">Further, we evaluated the Groupâs budgets for the coming years including key assumptions.</td></tr><tr><td colspan="1">In addition, we used tax specialists, evaluated and challenged the adequacy of Managementâs key assumptions to assess Managementâs estimates.</td></tr></table></arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" xml:lang="en"><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">Statement on Managementâs Review</td></tr><tr><td colspan="1">Management is responsible for Managementâs Review.</td></tr><tr><td colspan="1">Our opinion on the financial statements does not cover Managementâs Review, and we do not express any form of assurance conclusion thereon.</td></tr><tr><td colspan="1">In connection with our audit of the financial statements, our responsibility is to read Managementâs Review and, in doing so, consider whether Managementâs Review is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.</td></tr><tr><td colspan="1">Moreover, we considered whether Managementâs Review includes the disclosures required by the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Based on the work we have performed, in our view, Managementâs Review is in accordance with the Consolidated Financial Statements and the Parent Company Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement in Managementâs Review.</td></tr></table></arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx1" xml:lang="en"><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">Managementâs Responsibility for the Financial Statements</td></tr><tr><td colspan="1">Management is responsible for the preparation of Consolidated Financial Statements and Parent Company Financial Statements that give a true and fair view in accordance with International Financial Reporting Standards as adopted by the EU and further requirements in 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 colspan="1">In preparing the financial statements, Management is responsible for assessing the Groupâs and the Parent Companyâs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Management either intends to liquidate the Group or the Parent Company or to cease operations, or has no realistic alternative but to do so.</td></tr></table></arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx1" xml:lang="en"><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">Auditorâs Responsibilities for the Audit of the Financial Statements</td></tr><tr><td colspan="1">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 auditorâs 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 colspan="1">As part of an audit 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 colspan="1">·        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 colspan="1">·        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 Groupâs and the Parent Companyâs internal control.</td></tr><tr><td colspan="1">·        Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management.</td></tr><tr><td colspan="1">·        Conclude on the appropriateness of Managementâs use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Groupâs and the Parent Companyâs ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorâs 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 auditorâs report. However, future events or conditions may cause the Group or the Parent Company to cease to continue as a going concern.</td></tr><tr><td colspan="1">·        Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.</td></tr><tr><td colspan="1">·        Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.</td></tr><tr><td colspan="1">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><tr><td colspan="1">We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.</td></tr><tr><td colspan="1">From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditorâs report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.</td></tr></table></arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:SignatureOfAuditorsPlace contextRef="ctx1" xml:lang="en">Odense</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx1">2017-03-22</arr:SignatureOfAuditorsDate>
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<gsd:NameOfReportingEntity contextRef="ctx1" xml:lang="en">SKAKO A/S</gsd:NameOfReportingEntity>
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<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx1">36440414</gsd:IdentificationNumberCvrOfReportingEntity>
<gsd:EmailOfReportingEntity contextRef="ctx1" xml:lang="en">skako.dk@skako.com</gsd:EmailOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx1">www.skako.com</gsd:HomepageOfReportingEntity>
<gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="ctx1" xml:lang="en">Ole Maare</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
<gsd:DateOfGeneralMeeting contextRef="ctx1">2017-04-18</gsd:DateOfGeneralMeeting>
<gsd:InformationOnTypeOfSubmittedReport contextRef="ctx1">Ã
rsrapport</gsd:InformationOnTypeOfSubmittedReport>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx1">33771231</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:NameOfSubmittingEnterprise contextRef="ctx1" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</gsd:NameOfSubmittingEnterprise>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx1" xml:lang="en">Strandvejen 44</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx1" xml:lang="en">2900 Hellerup</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<gsd:PrecedingReportingPeriodStartDate contextRef="ctx1">2015-01-01</gsd:PrecedingReportingPeriodStartDate>
<gsd:PredingReportingPeriodEndDate contextRef="ctx1">2015-12-31</gsd:PredingReportingPeriodEndDate>
<cmn:TypeOfAuditorAssistance contextRef="ctx1">Revisionspåtegning</cmn:TypeOfAuditorAssistance>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx2" xml:lang="en">Søren Pedersen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
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<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx3" xml:lang="en">Lionel Girieud</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx3" xml:lang="en">Director</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx4" xml:lang="en">Jakob Have</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx4" xml:lang="en">CFO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx5" xml:lang="en">Kaare Vagner Jensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
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<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx6" xml:lang="en">Christian Herskind Jørgensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx6" xml:lang="en">Deputy Chairman</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx7" xml:lang="en">Jens Wittrup Willumsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx8" xml:lang="en">Henrik Lind</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
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<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx9">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx9" xml:lang="en">Gert Fisker Tomczyk</cmn:NameAndSurnameOfAuditor>
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<ifrs-full:CurrentFinancialAssets contextRef="ctx13" unitRef="vDKK" decimals="-3">74000</ifrs-full:CurrentFinancialAssets>
<ifrs-full:Cash contextRef="ctx13" unitRef="vDKK" decimals="-3">13947000</ifrs-full:Cash>
<ifrs-full:CurrentAssets contextRef="ctx13" unitRef="vDKK" decimals="-3">181710000</ifrs-full:CurrentAssets>
<ifrs-full:Assets contextRef="ctx13" unitRef="vDKK" decimals="-3">244445000</ifrs-full:Assets>
<ifrs-full:IssuedCapital contextRef="ctx13" unitRef="vDKK" decimals="-3">31064000</ifrs-full:IssuedCapital>
<ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads contextRef="ctx13" unitRef="vDKK" decimals="-3">251000</ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads>
<ifrs-full:ReserveOfCashFlowHedges contextRef="ctx13" unitRef="vDKK" decimals="-3">-108000</ifrs-full:ReserveOfCashFlowHedges>
<ifrs-full:RetainedEarnings contextRef="ctx13" unitRef="vDKK" decimals="-3">53590000</ifrs-full:RetainedEarnings>
<ifrs-full:Equity contextRef="ctx13" unitRef="vDKK" decimals="-3">84797000</ifrs-full:Equity>
<ifrs-dk:NoncurrentBankLoans contextRef="ctx13" unitRef="vDKK" decimals="-3">12116000</ifrs-dk:NoncurrentBankLoans>
<ifrs-full:NoncurrentFinanceLeaseLiabilities contextRef="ctx13" unitRef="vDKK" decimals="-3">519000</ifrs-full:NoncurrentFinanceLeaseLiabilities>
<ifrs-full:NoncurrentProvisions contextRef="ctx13" unitRef="vDKK" decimals="-3">2924000</ifrs-full:NoncurrentProvisions>
<ifrs-full:NoncurrentLiabilities contextRef="ctx13" unitRef="vDKK" decimals="-3">15559000</ifrs-full:NoncurrentLiabilities>
<ifrs-full:CurrentProvisions contextRef="ctx13" unitRef="vDKK" decimals="-3">6411000</ifrs-full:CurrentProvisions>
<ifrs-dk:CurrentBankLoans contextRef="ctx13" unitRef="vDKK" decimals="-3">29113000</ifrs-dk:CurrentBankLoans>
<ifrs-full:CurrentFinanceLeaseLiabilities contextRef="ctx13" unitRef="vDKK" decimals="-3">2637000</ifrs-full:CurrentFinanceLeaseLiabilities>
<ifrs-dk:CurrentPrepaymentsFromCustomers contextRef="ctx13" unitRef="vDKK" decimals="-3">17812000</ifrs-dk:CurrentPrepaymentsFromCustomers>
<ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers contextRef="ctx13" unitRef="vDKK" decimals="-3">62210000</ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="ctx13" unitRef="vDKK" decimals="-3">351000</ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:OtherCurrentLiabilities contextRef="ctx13" unitRef="vDKK" decimals="-3">22566000</ifrs-full:OtherCurrentLiabilities>
<ifrs-full:DeferredIncomeClassifiedAsCurrent contextRef="ctx13" unitRef="vDKK" decimals="-3">2990000</ifrs-full:DeferredIncomeClassifiedAsCurrent>
<ifrs-full:CurrentLiabilities contextRef="ctx13" unitRef="vDKK" decimals="-3">144090000</ifrs-full:CurrentLiabilities>
<ifrs-full:Liabilities contextRef="ctx13" unitRef="vDKK" decimals="-3">159649000</ifrs-full:Liabilities>
<ifrs-full:EquityAndLiabilities contextRef="ctx13" unitRef="vDKK" decimals="-3">244445000</ifrs-full:EquityAndLiabilities>
<ifrs-full:CashAndCashEquivalents contextRef="ctx13" unitRef="vDKK" decimals="-3">-15094000</ifrs-full:CashAndCashEquivalents>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx14" xml:lang="en">Profit before tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx14" unitRef="vDKK" decimals="-3">13146000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx15" xml:lang="en">Profit before tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx15" unitRef="vDKK" decimals="-3">13077000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx16" xml:lang="en">Cash flow from operating activities before financial items and tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx16" unitRef="vDKK" decimals="-3">20767000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx17" xml:lang="en">Cash flow from operating activities before financial items and tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx17" unitRef="vDKK" decimals="-3">27573000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx18" xml:lang="en">Change in borrowings</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx18" unitRef="vDKK" decimals="-3">-2392000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx19" xml:lang="en">Change in borrowings</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx19" unitRef="vDKK" decimals="-3">1642000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-full:CashAndCashEquivalents contextRef="ctx20" unitRef="vDKK" decimals="-3">-15094000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="ctx21" unitRef="vDKK" decimals="-3">-39755000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:OtherIncome contextRef="ctx22" unitRef="vDKK" decimals="-3">900000</ifrs-full:OtherIncome>
<ifrs-full:AdministrativeExpense contextRef="ctx22" unitRef="vDKK" decimals="-3">3266000</ifrs-full:AdministrativeExpense>
<ifrs-full:ProfitLossFromOperatingActivities contextRef="ctx22" unitRef="vDKK" decimals="-3">-2366000</ifrs-full:ProfitLossFromOperatingActivities>
<ifrs-full:FinanceIncome contextRef="ctx22" unitRef="vDKK" decimals="-3">75303000</ifrs-full:FinanceIncome>
<ifrs-full:FinanceCosts contextRef="ctx22" unitRef="vDKK" decimals="-3">671000</ifrs-full:FinanceCosts>
<ifrs-full:ProfitLossBeforeTax contextRef="ctx22" unitRef="vDKK" decimals="-3">72266000</ifrs-full:ProfitLossBeforeTax>
<ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="ctx22" unitRef="vDKK" decimals="-3">0</ifrs-full:IncomeTaxExpenseContinuingOperations>
<ifrs-full:ProfitLoss contextRef="ctx22" unitRef="vDKK" decimals="-3">72266000</ifrs-full:ProfitLoss>
<ifrs-full:OtherComprehensiveIncome contextRef="ctx22" unitRef="vDKK" decimals="-3">0</ifrs-full:OtherComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="ctx22" unitRef="vDKK" decimals="-3">72266000</ifrs-full:ComprehensiveIncome>
<ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="ctx22" unitRef="vDKK" decimals="-3">72266000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
<ifrs-full:AdjustmentsForReconcileProfitLoss contextRef="ctx22" unitRef="vDKK" decimals="-3">-73941000</ifrs-full:AdjustmentsForReconcileProfitLoss>
<ifrs-dk:DecreaseIncreaseInReceivables contextRef="ctx22" unitRef="vDKK" decimals="-3">427000</ifrs-dk:DecreaseIncreaseInReceivables>
<ifrs-dk:DecreaseIncreaseInTradePayables contextRef="ctx22" unitRef="vDKK" decimals="-3">157000</ifrs-dk:DecreaseIncreaseInTradePayables>
<ifrs-full:InterestPaidClassifiedAsOperatingActivities contextRef="ctx22" unitRef="vDKK" decimals="-3">622000</ifrs-full:InterestPaidClassifiedAsOperatingActivities>
<ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities contextRef="ctx22" unitRef="vDKK" decimals="-3">0</ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities>
<ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="ctx22" unitRef="vDKK" decimals="-3">-2027000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
<ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities contextRef="ctx22" unitRef="vDKK" decimals="-3">0</ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities>
<ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="ctx22" unitRef="vDKK" decimals="-3">0</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
<ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="ctx22" unitRef="vDKK" decimals="-3">0</ifrs-full:CashFlowsFromUsedInInvestingActivities>
<ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="ctx22" unitRef="vDKK" decimals="-3">6871000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
<ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="ctx22" unitRef="vDKK" decimals="-3">4844000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
<ifrs-full:OtherIncome contextRef="ctx23" unitRef="vDKK" decimals="-3">6275000</ifrs-full:OtherIncome>
<ifrs-full:AdministrativeExpense contextRef="ctx23" unitRef="vDKK" decimals="-3">7574000</ifrs-full:AdministrativeExpense>
<ifrs-full:ProfitLossFromOperatingActivities contextRef="ctx23" unitRef="vDKK" decimals="-3">-1299000</ifrs-full:ProfitLossFromOperatingActivities>
<ifrs-full:FinanceIncome contextRef="ctx23" unitRef="vDKK" decimals="-3">908000</ifrs-full:FinanceIncome>
<ifrs-full:FinanceCosts contextRef="ctx23" unitRef="vDKK" decimals="-3">2617000</ifrs-full:FinanceCosts>
<ifrs-full:ProfitLossBeforeTax contextRef="ctx23" unitRef="vDKK" decimals="-3">-3008000</ifrs-full:ProfitLossBeforeTax>
<ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="ctx23" unitRef="vDKK" decimals="-3">-589000</ifrs-full:IncomeTaxExpenseContinuingOperations>
<ifrs-full:ProfitLoss contextRef="ctx23" unitRef="vDKK" decimals="-3">-2419000</ifrs-full:ProfitLoss>
<ifrs-full:OtherComprehensiveIncome contextRef="ctx23" unitRef="vDKK" decimals="-3">0</ifrs-full:OtherComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="ctx23" unitRef="vDKK" decimals="-3">-2419000</ifrs-full:ComprehensiveIncome>
<ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="ctx23" unitRef="vDKK" decimals="-3">-2419000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
<ifrs-full:AdjustmentsForReconcileProfitLoss contextRef="ctx23" unitRef="vDKK" decimals="-3">3156000</ifrs-full:AdjustmentsForReconcileProfitLoss>
<ifrs-dk:DecreaseIncreaseInReceivables contextRef="ctx23" unitRef="vDKK" decimals="-3">1817000</ifrs-dk:DecreaseIncreaseInReceivables>
<ifrs-dk:DecreaseIncreaseInTradePayables contextRef="ctx23" unitRef="vDKK" decimals="-3">1444000</ifrs-dk:DecreaseIncreaseInTradePayables>
<ifrs-full:InterestPaidClassifiedAsOperatingActivities contextRef="ctx23" unitRef="vDKK" decimals="-3">1709000</ifrs-full:InterestPaidClassifiedAsOperatingActivities>
<ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities contextRef="ctx23" unitRef="vDKK" decimals="-3">0</ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities>
<ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="ctx23" unitRef="vDKK" decimals="-3">1188000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
<ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities contextRef="ctx23" unitRef="vDKK" decimals="-3">157000</ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities>
<ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="ctx23" unitRef="vDKK" decimals="-3">0</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
<ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="ctx23" unitRef="vDKK" decimals="-3">-157000</ifrs-full:CashFlowsFromUsedInInvestingActivities>
<ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="ctx23" unitRef="vDKK" decimals="-3">31551000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
<ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="ctx23" unitRef="vDKK" decimals="-3">30206000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
<ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="ctx23" unitRef="vDKK" decimals="-3">14000</ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
<ifrs-full:OtherIntangibleAssets contextRef="ctx24" unitRef="vDKK" decimals="-3">88000</ifrs-full:OtherIntangibleAssets>
<ifrs-full:IntangibleAssetsAndGoodwill contextRef="ctx24" unitRef="vDKK" decimals="-3">88000</ifrs-full:IntangibleAssetsAndGoodwill>
<ifrs-dk:OtherPlantFixturesAndFittingsToolsAndEquipment contextRef="ctx24" unitRef="vDKK" decimals="-3">304000</ifrs-dk:OtherPlantFixturesAndFittingsToolsAndEquipment>
<ifrs-dk:LeaseholdImprovements contextRef="ctx24" unitRef="vDKK" decimals="-3">0</ifrs-dk:LeaseholdImprovements>
<ifrs-dk:PropertyPlantAndEquipmentInProgress contextRef="ctx24" unitRef="vDKK" decimals="-3">0</ifrs-dk:PropertyPlantAndEquipmentInProgress>
<ifrs-full:PropertyPlantAndEquipment contextRef="ctx24" unitRef="vDKK" decimals="-3">304000</ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:InvestmentsInSubsidiaries contextRef="ctx24" unitRef="vDKK" decimals="-3">164158000</ifrs-full:InvestmentsInSubsidiaries>
<ifrs-full:OtherNoncurrentReceivables contextRef="ctx24" unitRef="vDKK" decimals="-3">11000</ifrs-full:OtherNoncurrentReceivables>
<ifrs-full:DeferredTaxAssets contextRef="ctx24" unitRef="vDKK" decimals="-3">589000</ifrs-full:DeferredTaxAssets>
<ifrs-full:NoncurrentAssets contextRef="ctx24" unitRef="vDKK" decimals="-3">165150000</ifrs-full:NoncurrentAssets>
<ifrs-dk:CurrentReceivablesFromSubsidaries contextRef="ctx24" unitRef="vDKK" decimals="-3">0</ifrs-dk:CurrentReceivablesFromSubsidaries>
<ifrs-full:CurrentTradeReceivables contextRef="ctx24" unitRef="vDKK" decimals="-3">0</ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTaxAssetsCurrent contextRef="ctx24" unitRef="vDKK" decimals="-3">0</ifrs-full:CurrentTaxAssetsCurrent>
<ifrs-full:OtherCurrentReceivables contextRef="ctx24" unitRef="vDKK" decimals="-3">0</ifrs-full:OtherCurrentReceivables>
<ifrs-full:CurrentPrepaidExpenses contextRef="ctx24" unitRef="vDKK" decimals="-3">0</ifrs-full:CurrentPrepaidExpenses>
<ifrs-full:CurrentFinancialAssets contextRef="ctx24" unitRef="vDKK" decimals="-3">74000</ifrs-full:CurrentFinancialAssets>
<ifrs-full:Cash contextRef="ctx24" unitRef="vDKK" decimals="-3">56000</ifrs-full:Cash>
<ifrs-full:CurrentAssets contextRef="ctx24" unitRef="vDKK" decimals="-3">130000</ifrs-full:CurrentAssets>
<ifrs-full:Assets contextRef="ctx24" unitRef="vDKK" decimals="-3">165280000</ifrs-full:Assets>
<ifrs-full:IssuedCapital contextRef="ctx24" unitRef="vDKK" decimals="-3">31064000</ifrs-full:IssuedCapital>
<ifrs-full:RetainedEarnings contextRef="ctx24" unitRef="vDKK" decimals="-3">116360000</ifrs-full:RetainedEarnings>
<ifrs-full:Equity contextRef="ctx24" unitRef="vDKK" decimals="-3">147424000</ifrs-full:Equity>
<ifrs-dk:NoncurrentPayablesToSubsidiaries contextRef="ctx24" unitRef="vDKK" decimals="-3">16636000</ifrs-dk:NoncurrentPayablesToSubsidiaries>
<ifrs-full:NoncurrentFinanceLeaseLiabilities contextRef="ctx24" unitRef="vDKK" decimals="-3">237000</ifrs-full:NoncurrentFinanceLeaseLiabilities>
<ifrs-full:NoncurrentLiabilities contextRef="ctx24" unitRef="vDKK" decimals="-3">16873000</ifrs-full:NoncurrentLiabilities>
<ifrs-dk:TradeAndOtherCurrentPayablesToSubsidiaries contextRef="ctx24" unitRef="vDKK" decimals="-3">0</ifrs-dk:TradeAndOtherCurrentPayablesToSubsidiaries>
<ifrs-dk:CurrentBankLoans contextRef="ctx24" unitRef="vDKK" decimals="-3">107000</ifrs-dk:CurrentBankLoans>
<ifrs-full:CurrentFinanceLeaseLiabilities contextRef="ctx24" unitRef="vDKK" decimals="-3">282000</ifrs-full:CurrentFinanceLeaseLiabilities>
<ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers contextRef="ctx24" unitRef="vDKK" decimals="-3">64000</ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="ctx24" unitRef="vDKK" decimals="-3">0</ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:OtherCurrentLiabilities contextRef="ctx24" unitRef="vDKK" decimals="-3">530000</ifrs-full:OtherCurrentLiabilities>
<ifrs-full:CurrentLiabilities contextRef="ctx24" unitRef="vDKK" decimals="-3">983000</ifrs-full:CurrentLiabilities>
<ifrs-full:Liabilities contextRef="ctx24" unitRef="vDKK" decimals="-3">17856000</ifrs-full:Liabilities>
<ifrs-full:EquityAndLiabilities contextRef="ctx24" unitRef="vDKK" decimals="-3">165280000</ifrs-full:EquityAndLiabilities>
<ifrs-full:CashAndCashEquivalents contextRef="ctx24" unitRef="vDKK" decimals="-3">-51000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:OtherIntangibleAssets contextRef="ctx25" unitRef="vDKK" decimals="-3">348000</ifrs-full:OtherIntangibleAssets>
<ifrs-full:IntangibleAssetsAndGoodwill contextRef="ctx25" unitRef="vDKK" decimals="-3">348000</ifrs-full:IntangibleAssetsAndGoodwill>
<ifrs-dk:OtherPlantFixturesAndFittingsToolsAndEquipment contextRef="ctx25" unitRef="vDKK" decimals="-3">589000</ifrs-dk:OtherPlantFixturesAndFittingsToolsAndEquipment>
<ifrs-dk:LeaseholdImprovements contextRef="ctx25" unitRef="vDKK" decimals="-3">20000</ifrs-dk:LeaseholdImprovements>
<ifrs-dk:PropertyPlantAndEquipmentInProgress contextRef="ctx25" unitRef="vDKK" decimals="-3">0</ifrs-dk:PropertyPlantAndEquipmentInProgress>
<ifrs-full:PropertyPlantAndEquipment contextRef="ctx25" unitRef="vDKK" decimals="-3">609000</ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:InvestmentsInSubsidiaries contextRef="ctx25" unitRef="vDKK" decimals="-3">88905000</ifrs-full:InvestmentsInSubsidiaries>
<ifrs-full:OtherNoncurrentReceivables contextRef="ctx25" unitRef="vDKK" decimals="-3">340000</ifrs-full:OtherNoncurrentReceivables>
<ifrs-full:DeferredTaxAssets contextRef="ctx25" unitRef="vDKK" decimals="-3">589000</ifrs-full:DeferredTaxAssets>
<ifrs-full:NoncurrentAssets contextRef="ctx25" unitRef="vDKK" decimals="-3">90791000</ifrs-full:NoncurrentAssets>
<ifrs-dk:CurrentReceivablesFromSubsidaries contextRef="ctx25" unitRef="vDKK" decimals="-3">2271000</ifrs-dk:CurrentReceivablesFromSubsidaries>
<ifrs-full:CurrentTradeReceivables contextRef="ctx25" unitRef="vDKK" decimals="-3">82000</ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTaxAssetsCurrent contextRef="ctx25" unitRef="vDKK" decimals="-3">0</ifrs-full:CurrentTaxAssetsCurrent>
<ifrs-full:OtherCurrentReceivables contextRef="ctx25" unitRef="vDKK" decimals="-3">3000</ifrs-full:OtherCurrentReceivables>
<ifrs-full:CurrentPrepaidExpenses contextRef="ctx25" unitRef="vDKK" decimals="-3">13000</ifrs-full:CurrentPrepaidExpenses>
<ifrs-full:CurrentFinancialAssets contextRef="ctx25" unitRef="vDKK" decimals="-3">74000</ifrs-full:CurrentFinancialAssets>
<ifrs-full:Cash contextRef="ctx25" unitRef="vDKK" decimals="-3">4000</ifrs-full:Cash>
<ifrs-full:CurrentAssets contextRef="ctx25" unitRef="vDKK" decimals="-3">2447000</ifrs-full:CurrentAssets>
<ifrs-full:Assets contextRef="ctx25" unitRef="vDKK" decimals="-3">93238000</ifrs-full:Assets>
<ifrs-full:IssuedCapital contextRef="ctx25" unitRef="vDKK" decimals="-3">31064000</ifrs-full:IssuedCapital>
<ifrs-full:RetainedEarnings contextRef="ctx25" unitRef="vDKK" decimals="-3">43720000</ifrs-full:RetainedEarnings>
<ifrs-full:Equity contextRef="ctx25" unitRef="vDKK" decimals="-3">74784000</ifrs-full:Equity>
<ifrs-dk:NoncurrentPayablesToSubsidiaries contextRef="ctx25" unitRef="vDKK" decimals="-3">0</ifrs-dk:NoncurrentPayablesToSubsidiaries>
<ifrs-full:NoncurrentFinanceLeaseLiabilities contextRef="ctx25" unitRef="vDKK" decimals="-3">519000</ifrs-full:NoncurrentFinanceLeaseLiabilities>
<ifrs-full:NoncurrentLiabilities contextRef="ctx25" unitRef="vDKK" decimals="-3">519000</ifrs-full:NoncurrentLiabilities>
<ifrs-dk:TradeAndOtherCurrentPayablesToSubsidiaries contextRef="ctx25" unitRef="vDKK" decimals="-3">12036000</ifrs-dk:TradeAndOtherCurrentPayablesToSubsidiaries>
<ifrs-dk:CurrentBankLoans contextRef="ctx25" unitRef="vDKK" decimals="-3">4899000</ifrs-dk:CurrentBankLoans>
<ifrs-full:CurrentFinanceLeaseLiabilities contextRef="ctx25" unitRef="vDKK" decimals="-3">249000</ifrs-full:CurrentFinanceLeaseLiabilities>
<ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers contextRef="ctx25" unitRef="vDKK" decimals="-3">181000</ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="ctx25" unitRef="vDKK" decimals="-3">0</ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:OtherCurrentLiabilities contextRef="ctx25" unitRef="vDKK" decimals="-3">570000</ifrs-full:OtherCurrentLiabilities>
<ifrs-full:CurrentLiabilities contextRef="ctx25" unitRef="vDKK" decimals="-3">17935000</ifrs-full:CurrentLiabilities>
<ifrs-full:Liabilities contextRef="ctx25" unitRef="vDKK" decimals="-3">18454000</ifrs-full:Liabilities>
<ifrs-full:EquityAndLiabilities contextRef="ctx25" unitRef="vDKK" decimals="-3">93238000</ifrs-full:EquityAndLiabilities>
<ifrs-full:CashAndCashEquivalents contextRef="ctx25" unitRef="vDKK" decimals="-3">-4895000</ifrs-full:CashAndCashEquivalents>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx26" xml:lang="en">Profit before tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx26" unitRef="vDKK" decimals="-3">72266000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx27" xml:lang="en">Profit before tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx27" unitRef="vDKK" decimals="-3">-3008000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx28" xml:lang="en">Cash flow from operating activities before financial items and tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx28" unitRef="vDKK" decimals="-3">-1405000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx29" xml:lang="en">Cash flow from operating activities before financial items and tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx29" unitRef="vDKK" decimals="-3">521000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx30" xml:lang="en">Change in intra-group balances</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx30" unitRef="vDKK" decimals="-3">6871000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx31" xml:lang="en">Change in intra-group balances</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx31" unitRef="vDKK" decimals="-3">31551000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-full:CashAndCashEquivalents contextRef="ctx32" unitRef="vDKK" decimals="-3">-4895000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="ctx33" unitRef="vDKK" decimals="-3">-35115000</ifrs-full:CashAndCashEquivalents>
</xbrli:xbrl>