Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2016-12-31 | 115913000000 | vDKK |
| ifrs-full:Assets | 2015-12-31 | 113501000000 | vDKK |
| ifrs-full:Assets | 2016-12-31 | 97985000000 | vDKK |
| ifrs-full:Assets | 2015-12-31 | 96971000000 | vDKK |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2016-01-01 | 2016-12-31 | 86957000000 | vDKK |
| ifrs-full:Revenue | 2015-01-01 | 2015-12-31 | 91012000000 | vDKK |
XML
See the xml submitted here:
XML: http://regnskaber.virk.dk/34380552/ZG9rdW1lbnRsYWdlcjovLzAzLzIwLzg2LzM0LzkwLzg3NmEtNDM5MS1iMzVmLTBhZjlhOGY4OTFmZQ.xml
Separator
The full data:
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<gsd:NameOfReportingEntity contextRef="ctx1" xml:lang="en">Carlsberg Breweries A/S</gsd:NameOfReportingEntity>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx1" xml:lang="en">1799</gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx1" xml:lang="en">Copenhagen V</gsd:AddressOfReportingEntityDistrictName>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx1" xml:lang="en">Ny Carlsberg Vej</gsd:AddressOfReportingEntityStreetName>
<gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx1" xml:lang="en">100</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx1">25508343</gsd:IdentificationNumberCvrOfReportingEntity>
<gsd:ReportingPeriodStartDate contextRef="ctx1">2016-01-01</gsd:ReportingPeriodStartDate>
<gsd:ReportingPeriodEndDate contextRef="ctx1">2016-12-31</gsd:ReportingPeriodEndDate>
<gsd:DateOfGeneralMeeting contextRef="ctx1">2017-04-28</gsd:DateOfGeneralMeeting>
<gsd:DateOfApprovalOfReport contextRef="ctx1">2017-03-30</gsd:DateOfApprovalOfReport>
<gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="ctx1" xml:lang="en">Monica Gregers Smith</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
<gsd:PrecedingReportingPeriodStartDate contextRef="ctx1">2015-01-01</gsd:PrecedingReportingPeriodStartDate>
<gsd:PredingReportingPeriodEndDate contextRef="ctx1">2015-12-31</gsd:PredingReportingPeriodEndDate>
<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">The Supervisory Board and the Executive Board have today discussed and approved the Annual Report of the Carlsberg Breweries Group and the Parent Company for 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 in accordance with International Financial Reporting Standards and additional requirements in the Danish Financial Statements Act.</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 Companyâs financial statements give a true and fair view of the Carlsberg Breweries Groupâs and the Parent Companyâs assets, liabilities and financial position at 31 December 2016 and of the results of the Carlsberg Breweries Groupâs and the Parent Companyâs operations and cash flows for the financial year 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 review includes a fair review of the development in the Carlsberg Breweries Groupâs and the Parent Companyâs operations and financial matters, of the result for the year, and of the Carlsberg Breweries Groupâs and the Parent Companyâs financial position as well as describing the significant risks and uncertainties affecting the Carlsberg Breweries Group and the</td></tr><tr><td colspan="1">Parent Company.</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 that the Annual General Meeting approve the Annual Report.</td></tr></table></sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting>
<sob:PlaceOfSignatureOfStatement contextRef="ctx1" xml:lang="en">Copenhagen</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx1">2017-03-30</sob:DateOfApprovalOfAnnualReport>
<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 Carlsberg Breweries 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="2">Opinion</td></tr><tr><td colspan="2">We have audited the consolidated financial statements and the Parent Company financial statements of Carlsberg Breweries A/S for the financial year 1 January â 31 December 2016, which comprise the income statement, the statement of comprehensive income, statement of financial position, statement of changes in equity, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies for both the Group and the Parent Company (jointly the âfinancial statementsâ). The financial statements have been prepared in accordance with the International Financial Reporting Standards ('IFRS') and additional requirements in the Danish Financial Statements Act.</td></tr><tr><td colspan="2">In our opinion, the financial statements give a true and fair view of the financial position of the Group and Parent Company at 31 December 2016, and of the Group's and Parent Company's financial performance and the cash flows for the financial year 2016 in accordance with IFRS and additional requirements in the Danish Financial Statements Act.</td></tr><tr><td colspan="2">Basis for opinion</td></tr><tr><td colspan="2">We conducted our audit in accordance with International Standards on Auditing and additional requirements applicable in Denmark. Our responsibilities under those standards are further described in the Auditorâs Responsibilities for the Audit of the financial statements section of our report. We are independent of the Group in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants and the additional requirements applicable in Denmark, and we have fulfilled our other ethical requirements 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><tr><td colspan="2">Key audit matters</td></tr><tr><td colspan="2">Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the financial statements for the financial year 2016. These matters were addressed in the context of our audit and in forming our opinion thereon, and we do not provide a separate opinion on these matters.</td></tr><tr><td>Key audit matter</td><td>How our audit addressed the key audit matter</td></tr><tr><td colspan="2">Impairment test of goodwill and brands</td></tr><tr><td>Management conducts annual impairment tests to determine the recoverable amount of intangible assets with indefinite useful life calculated as the assetsâ value in use.</td><td>We have discussed with Management and evaluated the process for preparing the budgets supporting the impairment test. Additionally, we have assessed whether the models applied by Management to calculate the value in use of the individual cash-generating units related to goodwill and for brands comply with the requirements of IFRS.</td></tr><tr><td>The value in use is calculated as the present value of expected future net cash flows. The calculation is subject to Managementâs judgements about the key assumptions applied.</td><td>We have focused our audit on testing the key assumptions made by Management. Our internal valuations specialist has supported the audit where relevant.</td></tr><tr><td>The key assumptions related to goodwill and for brands are described in section 2.3 "Accounting estimates and judgements" on pages 42 and 44 respectively.</td><td>We have analysed the projected cash flows used in the models to determine whether they are reasonable and supported by the most recent approved Management budgets, including expected future performance of the cash-generating units and brands as well as macroeconomic expectations in the market.</td></tr><tr><td /><td>We have assessed the appropriateness of the discount rates applied and underlying assumptions, as well as benchmarking to market data and external information, and discussed Managements judgements, as relevant.We have assessed the sensitivity analysis prepared for the key assumptions as described in Section 2.3.5. We have discussed the appropriateness of the sensitivity analysis by applying our own sensitivity analysis to the key assumptions.</td></tr><tr><td colspan="2">Revenue recognition</td></tr><tr><td>The Group accounts for revenue arising from the sale of own-produced finished goods, goods for resale (third-party products) and by-products when all significant risks and rewards have been transferred to the buyer and when the income can be reliably measured and is expected to be received.</td><td>We have discussed with Management the key assumptions related to the recognition and classification of revenue.</td></tr><tr><td>The Group enters into contracts with discounts and agreements with marketing contributions etc. where the classification in the consolidated financial statements is based on Managementâs judgement.</td><td>We have focused our audit on testing the controls related to revenue and performed additional substantive procedures relating to revenue, including the appropriate classification.</td></tr><tr><td>The revenue recognition and accounting treatment are described in section 1.2 "Accounting estimates and judgements" on page 29.</td><td>We have evaluated the relevant IT systems and tested the internal controls the Group has implemented to ensure the completeness, accuracy and timing of revenue recognised.</td></tr><tr><td /><td>We have analysed and assessed the accounting treatment of discounts and marketing contributions, including, on a sample basis, new contracts with non-standard terms entered into during the financial year. We have assessed journal entries related to revenue at year-end to ensure proper cut-off.</td></tr></table></arr:OpinionOnAuditedFinancialStatements>
<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 the Management review</td></tr><tr><td colspan="1">Management is responsible for the Management review.</td></tr><tr><td colspan="1">Our opinion on the financial statements does not cover the Management 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 the Management review and, in doing so, consider whether the Management review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether the Management review provides the information required under the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Based on the work we have performed, we conclude that the Management review is in accordance with the 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 the Management 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">Responsibilities of Management for the consolidated financial statements and the Parent Company financial statements</td></tr><tr><td colspan="1">Management is responsible for financial statements that give a true and fair view in accordance with IFRS and additional 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 in preparing the financial statements, 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><tr><td colspan="1">Those charged with governance are responsible for overseeing the Group's and the Parent Companyâs financial reporting process.</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 consolidated financial statements and the Parent Company financial statements</td></tr><tr><td colspan="1">Our objectives are to obtain reasonable assurance as to 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 International Standards on Auditing (ISA) 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 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 conducted in accordance with ISA and the additional requirements applicable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also</td></tr><tr><td colspan="1">â¢Â  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">â¢Â  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">â¢Â  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">â¢Â  Conclude on the appropriateness of Managementâs 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 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 and the Company to cease to continue as a going concern.</td></tr><tr><td colspan="1">â¢Â  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 gives a true and fair view.</td></tr><tr><td colspan="1">â¢Â  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 are required to 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 communicate to 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 to those charged with governance, we determine those matters that were of most significance in the audit of the consolidated financial statements of the current period and that are therefore the key audit matters. We describe these matters in our auditor's 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">Copenhagen</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx1">2017-03-30</arr:SignatureOfAuditorsDate>
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rsrapport</gsd:InformationOnTypeOfSubmittedReport>
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