Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2017-12-31 | 261414 | vDKK |
| ifrs-full:Assets | 2016-12-31 | 245071 | vDKK |
| ifrs-full:Assets | 2016-12-31 | 165280 | vDKK |
| ifrs-full:Assets | 2017-12-31 | 168037 | vDKK |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2017-01-01 | 2017-12-31 | 350375 | vDKK |
| ifrs-full:Revenue | 2016-01-01 | 2016-12-31 | 308059 | vDKK |
XML
See the xml submitted here:
XML: http://regnskaber.virk.dk/41404463/ZG9rdW1lbnRsYWdlcjovLzAzLzM3LzUwL2RkLzU1LzIyMWUtNDgzZS05OTNiLWU3NzY4MmMwYWUxMg.xml
Separator
The full data:
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<xbrli:startDate>2016-01-01</xbrli:startDate>
<xbrli:endDate>2016-12-31</xbrli:endDate>
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<xbrli:identifier scheme="http://www.dcca.dk/cvr">36440414</xbrli:identifier>
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<xbrli:instant>2017-01-01</xbrli:instant>
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<xbrli:identifier scheme="http://www.dcca.dk/cvr">36440414</xbrli:identifier>
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<xbrli:instant>2016-01-01</xbrli:instant>
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<gsd:ReportingPeriodStartDate contextRef="ctx1">2017-01-01</gsd:ReportingPeriodStartDate>
<gsd:ReportingPeriodEndDate contextRef="ctx1">2017-12-31</gsd:ReportingPeriodEndDate>
<gsd:DateOfGeneralMeeting contextRef="ctx1">2018-04-05</gsd:DateOfGeneralMeeting>
<gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="ctx1" xml:lang="en">Jan Bruun Jørgensen</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
<gsd:NameOfReportingEntity contextRef="ctx1" xml:lang="en">SKAKO A/S</gsd:NameOfReportingEntity>
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<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><tr><td colspan="1">We have today discussed and approved the Annual Report 2017 of SKAKO A/S for the financial year 1 January â 31 December</td></tr><tr><td colspan="1">2017.</td></tr><tr><td colspan="1">The annual report has been prepared and presented in accordance with International Financial Reporting Standards as adopted</td></tr><tr><td colspan="1">by the EU and Danish disclosure requirements for listed companies.</td></tr></table></sob:StatementByExecutiveAndSupervisoryBoards>
<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</td></tr><tr><td colspan="1">the Groupâs and the parent companyâs assets, liabilities and financial position on 31 December 2017 and of the results of the</td></tr><tr><td colspan="1">Groupâs and the parent companyâs operations and cash flows for the financial year 1 January â 31 December 2017.</td></tr><tr><td colspan="1">Further, in our opinion the managementâs report includes a fair view of the development and performance of the Groupâs and</td></tr><tr><td colspan="1">the parent companyâs business and financial condition, the profit for the year and of the Groupâs and the parent companyâs</td></tr><tr><td colspan="1">financial position, together with a description of the principal risks and uncertainties that the Group and the parent company</td></tr><tr><td colspan="1">face.</td></tr><tr><td colspan="1">We recommend the Annual Report for 2017 be approved at the Annual General Meeting.</td></tr></table></sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults>
<sob:PlaceOfSignatureOfStatement contextRef="ctx1" xml:lang="en">Faaborg</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx1">2018-03-09</sob:DateOfApprovalOfAnnualReport>
<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</td></tr><tr><td colspan="1">Groupâs and the Parent Companyâs financial position at 31 December 2017 and of the results of the Groupâs and the Parent Companyâs</td></tr><tr><td colspan="1">operations and cash flows for the financial year 1 January to 31 December 2017 in accordance with International Financial Reporting</td></tr><tr><td colspan="1">Standards as adopted by the EU and further requirements in the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Our opinion is consistent with our Auditorâs Long-form Report to the Audit Committee and the Board of Directors.</td></tr><tr><td colspan="1">What we have audited</td></tr><tr><td colspan="1">The Consolidated Financial Statements and Parent Company Financial Statements of SKAKO A/S for the financial year 1 January to 31</td></tr><tr><td colspan="1">December 2017 comprise income statement and statement of comprehensive income, balance sheet, statement of changes in equity,</td></tr><tr><td colspan="1">cash flow statement and notes, including summary of significant accounting policies for the Group as well as for the Parent Company.</td></tr><tr><td colspan="1">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</td></tr><tr><td colspan="1">Denmark. Our responsibilities under those standards and requirements are further described in the Auditorâs responsibilities for the audit</td></tr><tr><td colspan="1">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 the International Ethics Standards Board for Accountantsâ Code of Ethics for</td></tr><tr><td colspan="1">Professional Accountants (IESBA Code) and the additional requirements applicable in Denmark. We have also fulfilled our other ethical</td></tr><tr><td colspan="1">responsibilities in accordance with the IESBA Code.</td></tr><tr><td colspan="1">To the best of our knowledge and belief, prohibited non-audit services referred to in Article 5(1) of Regulation (EU) No 537/2014 were</td></tr><tr><td colspan="1">not provided.</td></tr><tr><td colspan="1">Appointment</td></tr><tr><td colspan="1">We were first appointed auditors of SKAKO A/S on 26 April 2012 for the financial year 2012. We have been reappointed annually by</td></tr><tr><td colspan="1">shareholder resolution for a total period of uninterrupted engagement of 6 years including the financial year 2017.</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 judgement, were of most significance in our audit of the Financial</td></tr><tr><td colspan="1">Statements for 2017. These matters were addressed in the context of our audit of the Financial Statements as a whole, and in forming</td></tr><tr><td colspan="1">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</td></tr><tr><td colspan="1">contracts</td></tr><tr><td colspan="1">Recognition of the Groupâs revenue is complex due</td></tr><tr><td colspan="1">to a high degree of accounting estimates and</td></tr><tr><td colspan="1">uncertainty regarding recognition of revenue from</td></tr><tr><td colspan="1">long-term construction contracts.</td></tr><tr><td colspan="1">Work in progress for third parties amounted to DKK</td></tr><tr><td colspan="1">69 million (2016: DKK 49 million) net and</td></tr><tr><td colspan="1">prepayments from customers DKK 10 million (2016</td></tr><tr><td colspan="1">DKK 10 million).</td></tr><tr><td colspan="1">We focused on this area, as recognition of revenue</td></tr><tr><td colspan="1">involves a number of judgements made by</td></tr><tr><td colspan="1">Management originating from percentage of</td></tr><tr><td colspan="1">completion and estimated cost to completion.</td></tr><tr><td colspan="1">Reference is made to note 14.</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</td></tr><tr><td colspan="1">the Groupâs revenue recognition accounting policies and assessing</td></tr><tr><td colspan="1">compliance with applicable accounting standards.</td></tr><tr><td colspan="1">We performed substantive procedures over significant contracts</td></tr><tr><td colspan="1">and costs allocated to projects in order to assess the accounting</td></tr><tr><td colspan="1">treatment and principles applied.</td></tr><tr><td colspan="1">We assessed Managementâs estimated cost to completion and</td></tr><tr><td colspan="1">contribution margin for construction contracts in order to evaluate</td></tr><tr><td colspan="1">valuation of construction contracts and recognised revenue. We</td></tr><tr><td colspan="1">compared the estimated contribution margins to actual contribution</td></tr><tr><td colspan="1">margins for finished projects in 2017 and 2018 and to prior yearâs</td></tr><tr><td colspan="1">estimates.</td></tr><tr><td colspan="1">We tested Managementâs estimated percentage of completion by</td></tr><tr><td colspan="1">assessing subsequent development in costs allocated to the projects</td></tr><tr><td colspan="1">and Managementâs updated estimates for cost to completion and</td></tr><tr><td colspan="1">contribution margin.</td></tr><tr><td colspan="1">We performed journal entry testing of revenue entries including</td></tr><tr><td colspan="1">entries regarding long-term contracts.</td></tr><tr><td colspan="1">Deferred tax assets</td></tr><tr><td colspan="1">At 31 December 2017, the Group has recognised</td></tr><tr><td colspan="1">deferred income tax assets of DKK 24 million (2016</td></tr><tr><td colspan="1">DKK 23 million).</td></tr><tr><td colspan="1">Management is required to exercise considerable</td></tr><tr><td colspan="1">judgement when determining the appropriate</td></tr><tr><td colspan="1">amount to capitalise in respect of deferred tax.</td></tr><tr><td colspan="1">We focused on this area as the amounts involved</td></tr><tr><td colspan="1">are potentially material and the valuation of tax</td></tr><tr><td colspan="1">assets is associated with uncertainty and</td></tr><tr><td colspan="1">judgement.</td></tr><tr><td colspan="1">Reference is made to note 12.</td></tr><tr><td colspan="1">We evaluated Managementâs procedure for estimating the deferred</td></tr><tr><td colspan="1">tax assets.</td></tr><tr><td colspan="1">In understanding and evaluating Managementâs judgements, we</td></tr><tr><td colspan="1">considered current year estimates and developments in the tax</td></tr><tr><td colspan="1">environment.</td></tr><tr><td colspan="1">Further, we evaluated the Groupâs budgets for the coming years</td></tr><tr><td colspan="1">including key assumptions.</td></tr><tr><td colspan="1">In addition, we evaluated and challenged the adequacy of</td></tr><tr><td colspan="1">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</td></tr><tr><td colspan="1">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</td></tr><tr><td colspan="1">whether Managementâs Review is materially inconsistent with the Financial Statements or our knowledge obtained in the audit, or</td></tr><tr><td colspan="1">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</td></tr><tr><td colspan="1">and the Parent Company Financial Statements and has been prepared in accordance with the requirements of the Danish Financial</td></tr><tr><td colspan="1">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 responsibilities 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</td></tr><tr><td colspan="1">give a true and fair view in accordance with International Financial Reporting Standards as adopted by the EU and further requirements</td></tr><tr><td colspan="1">in the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation</td></tr><tr><td colspan="1">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</td></tr><tr><td colspan="1">continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting</td></tr><tr><td colspan="1">unless Management either intends to liquidate the Group or the Parent Company or to cease operations, or has no realistic alternative</td></tr><tr><td colspan="1">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="2">Auditorâs responsibilities for the audit of the Financial Statements</td></tr><tr><td colspan="2">Our objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material</td></tr><tr><td colspan="2">misstatement, whether due to fraud or error, and to issue an auditorâs report that includes our opinion. Reasonable assurance is a high</td></tr><tr><td colspan="2">level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable</td></tr><tr><td colspan="2">in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered</td></tr><tr><td colspan="2">material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on</td></tr><tr><td colspan="2">the basis of these Financial Statements.</td></tr><tr><td colspan="2">As part of an audit in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgement</td></tr><tr><td colspan="2">and maintain professional scepticism throughout the audit. We also</td></tr><tr><td>ï·</td><td>Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and</td></tr><tr><td colspan="2">perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis</td></tr><tr><td colspan="2">for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error,</td></tr><tr><td colspan="2">as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.</td></tr><tr><td>ï·</td><td>Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the</td></tr><tr><td colspan="2">circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Groupâs and the Parent Companyâs</td></tr><tr><td colspan="2">internal control.</td></tr><tr><td>ï·</td><td>Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures</td></tr><tr><td colspan="2">made by Management.</td></tr><tr><td>ï·</td><td>Conclude on the appropriateness of Managementâs use of the going concern basis of accounting and based on the audit evidence</td></tr><tr><td colspan="2">obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Groupâs and</td></tr><tr><td colspan="2">the Parent Companyâs ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to</td></tr><tr><td colspan="2">draw attention in our auditorâs report to the related disclosures in the Financial Statements or, if such disclosures are inadequate,</td></tr><tr><td colspan="2">to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditorâs report. However,</td></tr><tr><td>ï·</td><td>Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the</td></tr><tr><td /><td>Financial Statements represent the underlying transactions and events in a manner that achieves fair presentation.</td></tr><tr><td>ï·</td><td>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</td></tr><tr><td colspan="2">Financial Statements. We are responsible for the direction, supervision and</td></tr><tr><td colspan="2">performance of the group audit. We remain solely responsible for our audit opinion.</td></tr><tr><td colspan="2">We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and</td></tr><tr><td colspan="2">significant audit findings, including any significant deficiencies in internal control that we identify during our audit.</td></tr><tr><td colspan="2">We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding</td></tr><tr><td colspan="2">independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our</td></tr><tr><td colspan="2">independence, and where applicable, related safeguards.</td></tr><tr><td colspan="2">From the matters communicated with those charged with governance, we determine those matters that were of most significance in</td></tr><tr><td colspan="2">the audit of the Financial Statements of the current period and are therefore the key audit matters. We describe these matters in our</td></tr><tr><td colspan="2">auditorâs report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we</td></tr><tr><td colspan="2">determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably</td></tr><tr><td colspan="2">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">2018-03-09</arr:SignatureOfAuditorsDate>
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rsrapport</gsd:InformationOnTypeOfSubmittedReport>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx1">36440414</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:NameOfSubmittingEnterprise contextRef="ctx1" xml:lang="en">SKAKO A/S</gsd:NameOfSubmittingEnterprise>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx1" xml:lang="en">Bygmestervej 2</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx1" xml:lang="en">5600 Faaborg</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<gsd:PrecedingReportingPeriodStartDate contextRef="ctx1">2016-01-01</gsd:PrecedingReportingPeriodStartDate>
<gsd:PredingReportingPeriodEndDate contextRef="ctx1">2016-12-31</gsd:PredingReportingPeriodEndDate>
<cmn:TypeOfAuditorAssistance contextRef="ctx1">Revisionspåtegning</cmn:TypeOfAuditorAssistance>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx2">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
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<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx3" xml:lang="en">Søren Pedersen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
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