Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2018-12-31 | 23011000000 | DKK |
| ifrs-full:Assets | 2017-12-31 | 19756000000 | DKK |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2018-01-01 | 2018-12-31 | 18117000000 | DKK |
| ifrs-full:Revenue | 2017-01-01 | 2017-12-31 | 17234000000 | DKK |
XML
See the xml submitted here:
XML: http://regnskaber.virk.dk/31995765/ZG9rdW1lbnRsYWdlcjovLzAzL2ZhLzg3L2NhLzZhLzY5ZDgtNGUzMS1hY2I4LTExNDZjNDhmOTgzMQ.xml
Separator
The full data:
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rsrapport</gsd:InformationOnTypeOfSubmittedReport><gsd:IdentificationNumberCvrOfReportingEntity contextRef="duration_CY_only">56759913</gsd:IdentificationNumberCvrOfReportingEntity><gsd:NameOfReportingEntity contextRef="duration_CY_only">H. Lundbeck A/S</gsd:NameOfReportingEntity><gsd:AddressOfReportingEntityStreetName contextRef="duration_CY_only">Ottiliavej</gsd:AddressOfReportingEntityStreetName><gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="duration_CY_only">9</gsd:AddressOfReportingEntityStreetBuildingIdentifier><gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="duration_CY_only">2500</gsd:AddressOfReportingEntityPostCodeIdentifier><gsd:AddressOfReportingEntityDistrictName contextRef="duration_CY_only">Valby</gsd:AddressOfReportingEntityDistrictName><gsd:AddressOfReportingEntityCountry contextRef="duration_CY_only">Denmark</gsd:AddressOfReportingEntityCountry><gsd:TelephoneNumberOfReportingEntity contextRef="duration_CY_only">+45 36 30 13 11</gsd:TelephoneNumberOfReportingEntity><gsd:HomepageOfReportingEntity contextRef="duration_CY_only">www.lundbeck.com</gsd:HomepageOfReportingEntity><gsd:EmailOfReportingEntity contextRef="duration_CY_only">information@lundbeck.com</gsd:EmailOfReportingEntity><gsd:ReportingPeriodStartDate contextRef="duration_CY_only">2018-01-01</gsd:ReportingPeriodStartDate><gsd:ReportingPeriodEndDate contextRef="duration_CY_only">2018-12-31</gsd:ReportingPeriodEndDate><gsd:PrecedingReportingPeriodStartDate contextRef="duration_CY_only">2017-01-01</gsd:PrecedingReportingPeriodStartDate><gsd:PredingReportingPeriodEndDate contextRef="duration_CY_only">2017-12-31</gsd:PredingReportingPeriodEndDate><gsd:DateOfGeneralMeeting contextRef="duration_CY_only">2019-03-26</gsd:DateOfGeneralMeeting><gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="duration_CY_only">Jørgen Kjergaard Madsen</gsd:NameAndSurnameOfChairmanOfGeneralMeeting><cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="duration_CY_IdentificationOfMemberOfExecutiveBoardAxis_cmn_memberOfBoardIdentifier_only_1">Deborah Dunsire</cmn:NameAndSurnameOfMemberOfExecutiveBoard><cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="duration_CY_IdentificationOfMemberOfExecutiveBoardAxis_cmn_memberOfBoardIdentifier_only_2">Lars Bang</cmn:NameAndSurnameOfMemberOfExecutiveBoard><cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="duration_CY_IdentificationOfMemberOfExecutiveBoardAxis_cmn_memberOfBoardIdentifier_only_3">Anders Götzsche</cmn:NameAndSurnameOfMemberOfExecutiveBoard><cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="duration_CY_IdentificationOfMemberOfExecutiveBoardAxis_cmn_memberOfBoardIdentifier_only_4">Jacob Tolstrup</cmn:NameAndSurnameOfMemberOfExecutiveBoard><cmn:TitleOfMemberOfExecutiveBoard contextRef="duration_CY_IdentificationOfMemberOfExecutiveBoardAxis_cmn_memberOfBoardIdentifier_only_1">President and CEO</cmn:TitleOfMemberOfExecutiveBoard><cmn:TitleOfMemberOfExecutiveBoard contextRef="duration_CY_IdentificationOfMemberOfExecutiveBoardAxis_cmn_memberOfBoardIdentifier_only_2">Executive Vice President, Product Development & Supply</cmn:TitleOfMemberOfExecutiveBoard><cmn:TitleOfMemberOfExecutiveBoard contextRef="duration_CY_IdentificationOfMemberOfExecutiveBoardAxis_cmn_memberOfBoardIdentifier_only_3">Executive Vice President, CFO</cmn:TitleOfMemberOfExecutiveBoard><cmn:TitleOfMemberOfExecutiveBoard contextRef="duration_CY_IdentificationOfMemberOfExecutiveBoardAxis_cmn_memberOfBoardIdentifier_only_4">Executive Vice President, Commercial Operations</cmn:TitleOfMemberOfExecutiveBoard><cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_1">Lars Søren Rasmussen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard><cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_2">Lene Skole-Sørensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard><cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_3">Henrik Andersen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard><cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_4">Jeffrey Berkowitz</cmn:NameAndSurnameOfMemberOfSupervisoryBoard><cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_5">Lars Erik Holmqvist</cmn:NameAndSurnameOfMemberOfSupervisoryBoard><cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_6">Jeremy Max Levin</cmn:NameAndSurnameOfMemberOfSupervisoryBoard><cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_7">Rikke Kruse Andreasen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard><cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_8">Henrik Sindal Jensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard><cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_9">Ludovic Tranholm Otterbein</cmn:NameAndSurnameOfMemberOfSupervisoryBoard><cmn:TitleOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_1">Chairman of the Board</cmn:TitleOfMemberOfSupervisoryBoard><cmn:TitleOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_2">Deputy Chairman of the Board</cmn:TitleOfMemberOfSupervisoryBoard><cmn:TitleOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_7">Employee representative</cmn:TitleOfMemberOfSupervisoryBoard><cmn:TitleOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_8">Employee representative</cmn:TitleOfMemberOfSupervisoryBoard><cmn:TitleOfMemberOfSupervisoryBoard contextRef="duration_CY_IdentificationOfMemberOfSupervisoryBoardAxis_cmn_memberOfBoardIdentifier_only_9">Employee representative</cmn:TitleOfMemberOfSupervisoryBoard><cmn:IdentificationNumberCvrOfAuditFirm contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_1">33963556</cmn:IdentificationNumberCvrOfAuditFirm><cmn:IdentificationNumberCvrOfAuditFirm contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_2">33963556</cmn:IdentificationNumberCvrOfAuditFirm><cmn:NameOfAuditFirm contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_1">Deloitte Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm><cmn:NameOfAuditFirm contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_2">Deloitte Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm><gsd:AddressOfAuditorStreetName contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_1">Weidekampsgade</gsd:AddressOfAuditorStreetName><gsd:AddressOfAuditorStreetBuildingIdentifier contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_1">6</gsd:AddressOfAuditorStreetBuildingIdentifier><gsd:AddressOfAuditorPostCodeIdentifier contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_1">0900</gsd:AddressOfAuditorPostCodeIdentifier><gsd:AddressOfAuditorDistrictName contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_1">København C</gsd:AddressOfAuditorDistrictName><gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="duration_CY_only">33963556</gsd:IdentificationNumberCvrOfSubmittingEnterprise><gsd:NameOfSubmittingEnterprise contextRef="duration_CY_only">Deloitte Statsautoriseret Revisionspartnerselskab</gsd:NameOfSubmittingEnterprise><gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="duration_CY_only">Weidekampsgade 6</gsd:AddressOfSubmittingEnterpriseStreetAndNumber><gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="duration_CY_only">0900 København C</gsd:AddressOfSubmittingEnterprisePostcodeAndTown><arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="duration_CY_only">To the shareholders of H. Lundbeck A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements><arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="duration_CY_only">Opinion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements><arr:OpinionOnAuditedFinancialStatements contextRef="duration_CY_only">We have audited the consolidated financial statements and the<br/>parent financial statements of H. Lundbeck A/S for the financial year<br/>1 January - 31 December 2018, which comprise the income<br/>statement, balance sheet, statement of changes in equity and notes,<br/>including a summary of significant accounting policies, for the Group<br/>as well as the Parent, and the statement of comprehensive income<br/>and the cash flow statement of the Group. The consolidated financial<br/>statements are prepared in accordance with International Financial<br/>Reporting Standards as adopted by the EU and additional<br/>requirements of the Danish Financial Statements Act, and the parent<br/>financial statements are prepared in accordance with the Danish<br/>Financial Statements Act.<br/><br/>In our opinion, the consolidated financial statements give a true and<br/>fair view of the Groupâs financial position at 31 December 2018, and<br/>of the results of its operations and cash flows for the financial year<br/>1 January - 31 December 2018 in accordance with International<br/>Financial Reporting Standards as adopted by the EU and additional<br/>requirements under the Danish Financial Statements Act.<br/><br/>Further, in our opinion, the parent financial statements give a true<br/>and fair view of the Parentâs financial position at 31 December 2018,<br/>and of the results of its operations for the financial year<br/>1 January - 31 December 2018 in accordance with the Danish<br/>Financial Statements Act.<br/><br/>Our opinion is consistent with our audit book comments issued to the<br/>Audit Committee and the Board of Directors.</arr:OpinionOnAuditedFinancialStatements><arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="duration_CY_only">Basis for Opinion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements><arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="duration_CY_only">We conducted our audit in accordance with International Standards<br/>on Auditing (ISAs) and the additional requirements applicable in<br/>Denmark. Our responsibilities under those standards and<br/>requirements are further described in the Auditorâs responsibilities for<br/>the audit of the consolidated financial statements and the parent<br/>financial statements section of this auditorâs report. We are<br/>independent of the Group in accordance with the International Ethics<br/>Standards Board of Accountantsâ Code of Ethics for Professional<br/>Accountants (IESBA Code) and the additional requirements<br/>applicable in Denmark, and we have fulfilled our other ethical<br/>responsibilities in accordance with these requirements. We believe<br/>that the audit evidence we have obtained is sufficient and appropriate<br/>to provide a basis for our opinion.<br/><br/>To the best of our knowledge and belief, we have not provided any<br/>prohibited non-audit services as referred to in Article 5(1) of<br/>Regulation (EU) No 537/2014.<br/><br/>After H. Lundbeck A/S was listed on Nasdaq OMX Copenhagen in<br/>1999, we were appointed auditors at the Annual General Meeting<br/>held on 28 March 2000 for the financial year 2000. We have been<br/>reappointed annually by decision of the general meeting for a total<br/>contiguous engagement period of 19 years up to and including the<br/>financial year 2018.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements><arr:KeyAuditMattersAudit contextRef="duration_CY_only">Key audit matters are those matters that, in our professional<br/>judgment, were of most significance in our audit of the consolidated<br/>financial statements and the parent financial statements for the<br/>financial year 1 January 2018 - 31 December 2018. These matters<br/>were addressed in the context of our audit of the consolidated<br/>financial statements and the parent financial statements as a whole,<br/>and in forming our opinion thereon, and we do not provide a separate<br/>opinion on these matters.<br/><br/>Rebates, discounts and allowances in the US<br/>The Group provides rebates and discounts to customers in the US<br/>that fall under certain government mandated reimbursement<br/>arrangements, of which the most significant is Medicaid. These<br/>arrangements result in deductions to gross sales in arriving at<br/>revenue. The period passing between the sales to distributors and<br/>payment of a rebate to the government bodies may be several<br/>months and requires the unsettled amounts to be recognised as an<br/>accrual resulting in a reduction of gross sales.<br/><br/>The arrangements are complex and require significant judgment and<br/>estimation by Management in establishing an appropriate accrual for<br/>the unsettled amounts. This includes estimation of sales<br/>volumes subject to the rebates, estimation of applicable rebate rates,<br/>and estimation of the lag time described above.<br/><br/>At 31 December 2018, Management determined an accrual of DKK<br/>1,493 million (2017: DKK 1,613 million).<br/><br/>We refer to notes 2, 5 and 28 in the consolidated financial<br/>statements.<br/><br/>How the matter was addressed in our audit<br/>We have evaluated and tested the appropriateness of the Groupâs<br/>processes for determining the accrual.<br/><br/>We obtained Managementâs accrual calculations under the<br/>reimbursement arrangements and evaluated the accuracy of the<br/>calculations and assumptions made by Management. We have<br/>assessed inputs and key assumptions and recalculated the rebate<br/>percentages.<br/><br/>We performed an analysis of the accrual balance by testing the<br/>payments made, we obtained and assessed the Groupâs estimate of<br/>the period from sale to payment of rebates, the sales volume and<br/>rebate rates applied, and analysed expenses by reference to actual<br/>rebates paid in prior periods, as well as making inquiries to<br/>Management. We also considered the historical accuracy of the<br/>Groupâs accruals by comparing the actual rebate with the rebate<br/>percentage estimate utilised by Management to record the accrual,<br/>including performing a retrospective review of the prior period accrual<br/>compared to subsequent payments to evaluate the accuracy of<br/>Managementâs estimate and to identify any potential management<br/>bias.<br/><br/>Carrying value of goodwill and other intangible assets<br/>At 31 December 2018, the Group has intangible assets of DKK 8,023<br/>million comprising primarily product rights of DKK 3,496 million and<br/>goodwill of DKK 4,300 million (2017: DKK 3,221 million and DKK<br/>4,124 million, respectively).<br/><br/>The carrying value of goodwill and other intangible assets relies on<br/>the discounted expected future cash flows (value in use) which are<br/>complex to determine and require significant judgment and<br/>estimation by Management. The estimates used for impairment<br/>evaluation include determination of market and sales potential, timing<br/>of product launches, patent expiry, profit margins and discount rate<br/>assumptions. There is a risk that the assets will be impaired if these<br/>future cash flows deviate negatively from the Groupâs expectations.<br/>In addition, there is a risk that previously recognised impairment<br/>losses should be reversed if significant positive changes in the initial<br/>circumstances that led to the recognition of impairment losses have<br/>occurred.<br/><br/>We refer to notes 2, 7, 8 and 28 in the consolidated financial<br/>statements.<br/><br/>How the matter was addressed in our audit<br/>We have evaluated and tested the appropriateness of the Groupâs<br/>processes for evaluating intangible assets impairments as well as<br/>potential reversals.<br/><br/>We obtained the Groupâs impairment tests and assessed<br/>Managementâs assumptions, including impact of the expiry of patents<br/>and timing of product launches as well as an assessment of market<br/>potential and thereby assessment of future sales and earnings<br/>possibilities. We assessed:<br/><br/>⢠The impairment models applied to ensure consistency with previous<br/>years<br/>⢠The forecast of future cash flows by discussing it with Management<br/>⢠Discount rates by testing the Groupâs weighted average cost of<br/>capital (WACC).<br/><br/>We obtained and evaluated Managementâs sensitivity analyses to<br/>ascertain the impact of reasonably possible changes in key<br/>assumptions. We also obtained and evaluated Managementâs<br/>analysis of potential reversals of impairment.<br/><br/>We also evaluated the impairment testing disclosures.<br/><br/>Deferred tax assets and liabilities<br/>Measurement of deferred tax assets requires significant judgment<br/>and estimation by Management in assessing the expected future<br/>utilisation of tax losses and tax credits. At 31 December 2018, the<br/>Group has recorded deferred tax assets of DKK 1,165 million (2017:<br/>DKK 1,214 million).<br/><br/>Furthermore, the Group operates in a multinational tax environment<br/>with complex tax legislation and transfer pricing rules. Tax audits of<br/>several years are ongoing in a number of jurisdictions at any point in<br/>time. Tax provisioning requires significant judgment and estimation<br/>by Management in assessing the level of provisions required for tax<br/>exposures and uncertain tax positions. At 31 December 2018, the<br/>Group recognised provisions of DKK 368 million in respect of tax<br/>exposures and uncertain tax positions (2017: DKK 366 million).<br/><br/>We refer to notes 2, 13 and 28 in the consolidated financial<br/>statements.<br/><br/>How the matter was addressed in our audit<br/>We have evaluated and tested the appropriateness of the Groupâs<br/>processes for assessing the recoverability of tax losses and tax<br/>credits carried forward.<br/><br/>We evaluated Managementâs assumptions used for reasonableness,<br/>including the projections of future taxable profit in the jurisdictions<br/>with tax losses and tax credits carried forward, the planned initiatives<br/>and the expiry of the tax losses and tax credits carried forward. We<br/>obtained and evaluated sensitivity analyses to quantify the possible<br/>impact of changes in key assumptions.<br/><br/>We evaluated the presentation and disclosure of the deferred tax<br/>assets in the consolidated financial statements.<br/><br/>Based on our international tax and transfer pricing knowledge, we<br/>have evaluated the appropriateness of the Groupâs tax provision<br/>processes.<br/><br/>We analysed and challenged the assumptions used by Management<br/>for determining tax provisions. In evaluating the judgments, we have<br/>reviewed and assessed the correspondence with tax authorities, the<br/>status of tax audits and the judgments made in tax returns.<br/><br/>We also evaluated the presentation and disclosure of the provision<br/>for tax exposures in the consolidated financial statements.</arr:KeyAuditMattersAudit><arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="duration_CY_only">Management is responsible for the management review.<br/><br/>Our opinion on the consolidated financial statements and the parent<br/>financial statements does not cover the management review, and we<br/>do not express any form of assurance conclusion thereon.<br/><br/>In connection with our audit of the consolidated financial statements<br/>and the parent financial statements, our responsibility is to read the<br/>management review and, in doing so, consider whether the<br/>management review is materially inconsistent with the consolidated<br/>financial statements and the parent financial statements or our<br/>knowledge obtained in the audit or otherwise appears to be<br/>materially misstated.<br/><br/>Moreover, it is our responsibility to consider whether the<br/>management review provides the information required under the<br/>Danish Financial Statements Act.<br/><br/>Based on the work we have performed, we conclude that the<br/>management review is in accordance with the consolidated financial<br/>statements and the parent financial statements and has been<br/>prepared in accordance with the requirements of the Danish<br/>Financial Statements Act. We did not identify any material<br/>misstatement of the management review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements><arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="duration_CY_only">Management is responsible for the preparation of consolidated<br/>financial statements that give a true and fair view in accordance with<br/>International Financial Reporting Standards as adopted by the EU<br/>and additional requirements of the Danish Financial Statements Act<br/>as well as the preparation of parent financial statements that give a<br/>true and fair view in accordance with the Danish Financial<br/>Statements Act, and for such internal control as Management<br/>determines is necessary to enable the preparation of consolidated<br/>financial statements and parent financial statements that are free<br/>from material misstatement, whether due to fraud or error.<br/><br/>In preparing the consolidated financial statements and the parent<br/>financial statements, Management is responsible for assessing the<br/>Groupâs and the Parentâs ability to continue as a going concern, for<br/>disclosing, as applicable, matters related to going concern, and for<br/>using the going concern basis of accounting in preparing the<br/>consolidated financial statements and the parent financial statements<br/>unless Management either intends to liquidate the Group or the Entity<br/>or to cease operations, or has no realistic alternative but to do so.</arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements><arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="duration_CY_only">Our objectives are to obtain reasonable assurance about whether the<br/>consolidated financial statements and the parent financial statements<br/>as a whole are free from material misstatement, whether due to fraud<br/>or error, and to issue an auditorâs report that includes our opinion.<br/>Reasonable assurance is a high level of assurance, but is not a<br/>guarantee that an audit conducted in accordance with ISAs and the<br/>additional requirements applicable in Denmark will always detect a<br/>material misstatement when it exists. Misstatements can arise from<br/>fraud or error and are considered material if, individually or in the<br/>aggregate, they could reasonably be expected to influence the<br/>economic decisions of users taken on the basis of these consolidated<br/>financial statements and these parent financial statements.<br/><br/>As part of an audit conducted in accordance with ISAs and the<br/>additional requirements applicable in Denmark, we exercise<br/>professional judgment and maintain professional scepticism<br/>throughout the audit. We also:<br/><br/>⢠Identify and assess the risks of material misstatement of the<br/>consolidated financial statements and the parent financial<br/>statements, whether due to fraud or error, design and perform audit<br/>procedures responsive to those risks, and obtain audit evidence<br/>that is sufficient and appropriate to provide a basis for our opinion.<br/>The risk of not detecting a material misstatement resulting from<br/>fraud is higher than for one resulting from error, as fraud may<br/>involve collusion, forgery, intentional omissions, misrepresentations,<br/>or the override of internal control.<br/>⢠Obtain an understanding of internal control relevant to the audit in<br/>order to design audit procedures that are appropriate in the<br/>circumstances, but not for the purpose of expressing an opinion on<br/>the effectiveness of the Groupâs and the Parentâs internal control.<br/>⢠Evaluate the appropriateness of accounting policies used and the<br/>reasonableness of accounting estimates and related disclosures<br/>made by Management.<br/>⢠Conclude on the appropriateness of Managementâs use of the going<br/>concern basis of accounting in preparing the consolidated financial<br/>statements and the parent financial statements, and, based on the<br/>audit evidence obtained, whether a material uncertainty exists<br/>related to events or conditions that may cast significant doubt on<br/>the Groupâs and the Parentâs ability to continue as a going concern.<br/>If we conclude that a material uncertainty exists, we are required to<br/>draw attention in our auditorâs report to the related disclosures in<br/>the consolidated financial statements and the parent financial<br/>statements or, if such disclosures are inadequate, to modify our<br/>opinion. Our conclusions are based on the audit evidence obtained<br/>up to the date of our auditorâs report. However, future events or<br/>conditions may cause the Group and the Entity to cease to continue<br/>as a going concern.<br/>⢠Evaluate the overall presentation, structure and content of the<br/>consolidated financial statements and the parent financial<br/>statements, including the disclosures in the notes, and whether the<br/>consolidated financial statements and the parent financial<br/>statements represent the underlying transactions and events in a<br/>manner that gives a true and fair view.<br/>⢠Obtain sufficient appropriate audit evidence regarding the financial<br/>information of the entities or business activities within the Group to<br/>express an opinion on the consolidated financial statements. We<br/>are responsible for the direction, supervision and performance of<br/>the group audit. We remain solely responsible for our audit opinion.<br/><br/>We communicate with those charged with governance regarding,<br/>among other matters, the planned scope and timing of the audit and<br/>significant audit findings, including any significant deficiencies in<br/>internal control that we identify during our audit.<br/><br/>We also provide those charged with governance with a statement<br/>that we have complied with relevant ethical requirements regarding<br/>independence, and to communicate with them all relationships and<br/>other matters that may reasonably be thought to bear on our<br/>independence, and where applicable, related safeguards.<br/><br/>From the matters communicated with those charged with<br/>governance, we determine those matters that were of most<br/>significance in the audit of the consolidated financial statements and<br/>the parent financial statements of the current period and are<br/>therefore the key audit matters. We describe these matters in our<br/>auditorâs report unless law or regulation precludes public disclosure<br/>about the matter or when, in extremely rare circumstances, we<br/>determine that a matter should not be communicated in our report<br/>because the adverse consequences of doing so would reasonably be<br/>expected to outweigh the public interest benefits of such<br/>communication.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed><arr:SignatureOfAuditorsPlace contextRef="duration_CY_only">Copenhagen</arr:SignatureOfAuditorsPlace><arr:SignatureOfAuditorsDate contextRef="duration_CY_only">2019-02-05</arr:SignatureOfAuditorsDate><cmn:NameAndSurnameOfAuditor contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_1">Erik Holst Jørgensen</cmn:NameAndSurnameOfAuditor><cmn:NameAndSurnameOfAuditor contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_2">Sumit Sudan</cmn:NameAndSurnameOfAuditor><cmn:DescriptionOfAuditor contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_1">State-Authorized Public Accountant</cmn:DescriptionOfAuditor><cmn:DescriptionOfAuditor contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_2">State-Authorized Public Accountant</cmn:DescriptionOfAuditor><arr:IdentificationNumberOfAuditor contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_1">mne9943</arr:IdentificationNumberOfAuditor><arr:IdentificationNumberOfAuditor contextRef="duration_CY_IdentificationOfAuditorDimension_cmn_auditorIdentificer_only_2">mne33716</arr:IdentificationNumberOfAuditor><mrv:StatementOfCorporateSocialResponsibility contextRef="duration_CY_only">SUSTAINABILITY<br/>Lundbeckâs sustainability activities are<br/>driven by understanding our<br/>stakeholdersâ expectations while seizing<br/>new opportunities and making a<br/>positive difference in the societies in<br/>which we operate.<br/><br/>Lundbeck has chosen to disclose the<br/>mandatory annual statutory report on<br/>sustainability and the gender diversity<br/>of management in the form of a<br/>Communication on Progress report to<br/>the UN Global Compact on<br/>www.lundbeck.com.*</mrv:StatementOfCorporateSocialResponsibility><mrv:LinkToStatementOfCorporateSocialResponsibility contextRef="duration_CY_only">http://www.lundbeck.com/upload/global/files/pdf/sustainability/COP/COP_2018.pdf</mrv:LinkToStatementOfCorporateSocialResponsibility><mrv:CorporateGovernanceReport contextRef="duration_CY_only">Corporate governance at Lundbeck<br/>concerns the way the company is<br/>managed and controlled, while creating<br/>value for both the company and our<br/>stakeholders. Lundbeck has chosen to<br/>disclose the mandatory annual<br/>corporate governance report on<br/>www.lundbeck.com*.<br/><br/>Lundbeck has a two-tier board structure consisting of the Board<br/>of Directors and the Executive Management. The two bodies<br/>are separated, and no person serves as a member of both.<br/><br/>The Board of Directors has nine members of which six are<br/>elected at the Annual General Meeting for a one-year term and<br/>three are elected by Lundbeckâs employees for a four-year term.<br/>The composition of the Board of Directors means that deep<br/>industry knowledge and solid top management experience is<br/>available**. These, among other competencies, are essential for<br/>the Board of Directors to perform its tasks.<br/><br/>Lundbeckâs Board of Directors is responsible for approving the<br/>corporate strategy, setting goals for Executive Management,<br/>and for ensuring that members of Executive Management and<br/>other senior managers have the right qualifications. The Board<br/>of Directors also evaluates management performance and<br/>management remuneration. Furthermore, the Board of Directors<br/>has the overall responsibility for ensuring that adequate internal<br/>and external controls are in place, and for identifying and<br/>addressing any relevant risks. This responsibility is defined in<br/>the Danish Companies Act and stipulated in the rules of<br/>procedures for the Board of Directors. The Board of Directors<br/>regularly evaluates the business, our financial strategies and<br/>policies, and ensures that day-to-day management is carried out<br/>in accordance with such policies.<br/><br/>The Board of Directors has established a self-evaluation<br/>procedure covering, among other things, composition,<br/>contribution and results, cooperation between the Board of<br/>Directors and Executive Management and committee work and<br/>structure. All members of the Board of Directors and Executive<br/>Management participates in the evaluation. Key conclusions<br/>from the 2018 evaluation was a continued good cooperation, an<br/>improved set of competencies represented with deep scientific<br/>and pharmaceutical sector knowledge as well as strong<br/>international business and financial management competencies,<br/>and satisfaction with the work in the Committees, especially the<br/>newly established Scientific Committee.<br/><br/>More details regarding the work performed by the Board of<br/>Directors, the evaluation procedure and results hereof can be<br/>found at www.lundbeck.com***. Also, the remuneration of<br/>Lundbeckâs Executive Management and Board of Directors can<br/>be found at www.lundbeck.com****.<br/><br/>** Detailed description of the Board members and their competencies and<br/>qualifications can be found on https://www.lundbeck.com/global/about-us/<br/>corporate-governance/board-of-directors/board-members<br/>*** Detailed description of the Board of Directorsâ work, evaluation procedure and<br/>results can be found on https://www.lundbeck.com/global/about-us/corporate-governance/<br/>board-of-directors/board-tasks<br/>**** Detailed description of the remuneration can be found on<br/>https://www.lundbeck.com/global/about-us/corporate-governance/remuneration</mrv:CorporateGovernanceReport><mrv:LinkToCorporateGovernanceReport contextRef="duration_CY_only">https://www.lundbeck.com/upload/global/files/pdf/corporate_governance/2018/corporate_governance_report.pdf</mrv:LinkToCorporateGovernanceReport><mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="duration_CY_only">SUSTAINABILITY<br/>Lundbeckâs sustainability activities are<br/>driven by understanding our<br/>stakeholdersâ expectations while seizing<br/>new opportunities and making a<br/>positive difference in the societies in<br/>which we operate.<br/><br/>Lundbeck has chosen to disclose the<br/>mandatory annual statutory report on<br/>sustainability and the gender diversity<br/>of management in the form of a<br/>Communication on Progress report to<br/>the UN Global Compact on<br/>www.lundbeck.com.*</mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender><mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender 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