Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2020-09-30 | 4926000000 | vDKK |
| ifrs-full:Assets | 2019-09-30 | 4558000000 | vDKK |
| ifrs-full:Assets | 2020-09-30 | 5065000000 | vDKK |
| ifrs-full:Assets | 2019-09-30 | 4760000000 | vDKK |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2019-10-01 | 2020-09-30 | 2355000000 | vDKK |
| ifrs-full:Revenue | 2019-10-01 | 2020-09-30 | 3567000000 | vDKK |
| ifrs-full:Revenue | 2018-10-01 | 2019-09-30 | 2820000000 | vDKK |
| ifrs-full:Revenue | 2018-10-01 | 2019-09-30 | 2004000000 | vDKK |
XML
See the xml submitted here:
XML: http://regnskaber.virk.dk/91944636/amNsb3VkczovLzAzLzYyL2RmLzRiLzg3L2Q2MDktNGMyOS1iNThhLTkwMjRjZDE5ZTFlZg.xml
Separator
The full data:
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<mrv:CorporateGovernanceReport contextRef="ctx1" xml:lang="da"><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">Corporate governance refers to the philosophy governing the management of the company based on the shareholdersâ views on the ownership, management structures, risks, control systems, remuneration policies etc. Ambu strives to establish close and trusting relations with relevant stakeholders, including shareholders, employees, customers, suppliers and society as a whole. We also strive to ensure transparency, and we want to openly share relevant information with our stakeholders.</td></tr><tr><td colspan="1">Ambuâs Board of Directors complies with all Nasdaq Copenhagenâs recommendations on corporate governance and reports on compliance on our website. This reporting constitutes the statutory reporting on corporate governance pursuant to section 107 b of the Danish Financial Statements Act (Ã
rsregnskabsloven).</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Corporate governance</td></tr><tr><td colspan="1">The Board of Directors has considered the recommendations from the Committee on Corporate Governance (www.corporategovernance.dk) from May 2013, and as most recently amended on 23 November 2017, and has systematically reviewed the recommendations in a document which can be found at www.ambu.com/corpgov.</td></tr><tr><td colspan="1">Ambu complies with all the recommendations of the committee on Corporate Governance. Gender diversity and board attendance Report on the gender composition of the Board of Directors (members elected at the annual general meeting), pursuant to section 99 b of the Danish Financial Statements Act.</td></tr><tr><td colspan="1">At the general meeting on 17 December 2019, one female candidate was elected for the Board of Directors. Ambuâs target of one female board member was met. Ambu will continually work on finding suitable female members to join, as well as working to ensure general diversity in the composition of the Board of Directors with respect to the age, gender, educational and professional background of its members.</td></tr><tr><td colspan="1">Further description on gender diversity is found in the chapter âSocial capitalâ in our Sustainability report.</td></tr><tr><td colspan="1">For a complete report on Ambuâs corporate governance, including the policy on diversity and the Board of</td></tr><tr><td colspan="1">Directorsâ views on all the recommendations from the Committee on Corporate Governance, go to www.ambu.com/corpgov.</td></tr></table></mrv:CorporateGovernanceReport>
<mrv:StatementOfCorporateSocialResponsibility contextRef="ctx1" xml:lang="da"><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">Sustainability</td></tr><tr><td colspan="1">Sustainability is anchored as one of the four pillars in our strategy: Grow sustainably, for our people and our</td></tr><tr><td colspan="1">planet.</td></tr><tr><td colspan="1">During 2019/20, Ambu established a Sustainability &amp; ESG department, signed up as a signatory with the UN</td></tr><tr><td colspan="1">Global Compact and started working strategically with the UN Sustainable Development Goals.</td></tr><tr><td colspan="1">We are in the process of establishing a five-year overview of a range of ESG indicators. For some of the indicators, high-quality data and five years of history are available, while for other indicators the available data goes back only a few years, or the quality of the early data needs to be improved.</td></tr><tr><td colspan="1">We believe there is value in working with the establishment of the indicators in their current form and developing from here by strengthening our data registration, collection and controls and setting further targets for relevant indicators as we move forward.</td></tr><tr><td colspan="1">The following pages contain highlights, however, for more information about our work with sustainability â including interviews with employees who talk about their contribution to the way we conduct our business in a sustainable and compliant manner â we refer to our Sustainability report 2019/20. Find it at www.ambu.com/reports.</td></tr><tr><td colspan="1">Our sustainability targets are listed at the bottom of the page. In addition, we are committed to</td></tr><tr><td colspan="1">⢠Phasing-in new sustainable plastic technologies</td></tr><tr><td colspan="1">⢠Engaging in partnerships in relation to waste and</td></tr><tr><td colspan="1">take-back of products at hospitals.</td></tr><tr><td colspan="1">Our targets and our commitments are the result of our engagement with stakeholders and of having worked to understand their expectations on sustainability and aligned them with our business strategy.</td></tr><tr><td colspan="1">Governance of sustainability and ESG To succeed in our sustainability endeavours, top-level commitment and representation across lines of business is crucial. Consequently, we have a Sustainability Steering Committee consisting of Executive Vice Presidents and Vice Presidents representing Finance, Innovation, Global Operations, Sales, Human Resources, Investor Relations and Legal as well as our Corporate Business Ethics &amp; Compliance Officer. The Director of ESG and the steering committee meet monthly to make sure that ESG activities and targets are anchored and executed across Ambuâs functions and operations. Our CEO and CFO approve policies, reporting and selected processes.</td></tr><tr><td colspan="1">100% phthalate-free products As a result of many years of dedicated work and collaboration, and due to the prioritizing of safety, reduction of risk and the development of better products for our patients and healthcare professionals, we have successfully reached our ambition of substituting phthalates in our entire product portfolio.</td></tr><tr><td colspan="1">As of 1 October 2020, Ambu no longer manufactures products containing phthalates. Stocks of products containing phthalates will still be held, both by Ambu and by our customers, but manufacturing has stopped with regard to all existing products and future products.</td></tr><tr><td colspan="1">PVC-free products</td></tr><tr><td colspan="1">We are working towards our target that 95% of the products we launch by 2025 will be PVC-free. In 2019/20, we substituted the PVC in our electrode for neonates making this a PVC-free product.</td></tr><tr><td colspan="1">We will continue to explore new ways of minimizing the use of PVC in our products and bringing more PVC-free products to market in the coming years.</td></tr><tr><td colspan="1">Responsible packaging</td></tr><tr><td colspan="1">Our target is 100% recyclable, reusable or compostable packaging by 2025, if a suitable solution and/or technology exists. The mapping of our packaging material and packaging solutions is ongoing. The</td></tr><tr><td colspan="1">mapping requires a systematic approach to reach the degree of detail we need to establish a baseline.</td></tr><tr><td colspan="1">Our approach consists of three areas of action</td></tr><tr><td colspan="1">⢠Mapping of existing packaging material down to material type, volumes, whether it is reusable, recyclable or compostable, and how much recycled</td></tr><tr><td colspan="1">material it contains.</td></tr><tr><td colspan="1">⢠Responsible packaging is one focus area out of</td></tr><tr><td colspan="1">six in our innovation process (see bottom of page</td></tr><tr><td colspan="1">44), and thus implemented in our circular design</td></tr><tr><td colspan="1">guide for sustainable innovation.</td></tr><tr><td colspan="1">⢠A global modular team is mapping packaging</td></tr><tr><td colspan="1">solutions and is engaged in developing the best</td></tr><tr><td colspan="1">sustainable design for packaging.</td></tr><tr><td colspan="1">In October 2019, we signed an agreement to install solar</td></tr><tr><td colspan="1">panels on the roof of our manufacturing site in Penang,</td></tr><tr><td colspan="1">Malaysia. The panels are expected to generate approx.</td></tr><tr><td colspan="1">1,300 MWh of electricity a year, approx. 10% of the</td></tr><tr><td colspan="1">electricity used. As of September 2020, the panels have</td></tr><tr><td colspan="1">been installed, supplying renewable energy for our</td></tr><tr><td colspan="1">manufacturing site.</td></tr><tr><td colspan="1">We are looking into different ways of further reducing our</td></tr><tr><td colspan="1">carbon emissions and reaching our target of 50% green</td></tr><tr><td colspan="1">energy in 2025 compared to our 2018/19 baseline.</td></tr><tr><td colspan="1">New sustainable plastic technologies</td></tr><tr><td colspan="1">Our approach to finding new sustainable plastic</td></tr><tr><td colspan="1">technologies can be divided into three steps</td></tr><tr><td colspan="1">1. Define what âsustainable plastic technologiesâ</td></tr><tr><td colspan="1">means in the context of Ambu being a medtech</td></tr><tr><td colspan="1">company.</td></tr><tr><td colspan="1">The sustainable plastics technologies must comply</td></tr><tr><td colspan="1">with biosafety and quality requirements. Biobased</td></tr><tr><td colspan="1">plastics and recycled content are of special concern,</td></tr><tr><td colspan="1">as we have an obligation to our users that the</td></tr><tr><td colspan="1">materials are safe to use.</td></tr><tr><td colspan="1">2. Map the materials in our products to understand</td></tr><tr><td colspan="1">where we may be able to rethink the materials and</td></tr><tr><td colspan="1">how they are used in the design for upcoming</td></tr><tr><td colspan="1">projects.</td></tr><tr><td colspan="1">3. Screen and test the feasibility of the new</td></tr><tr><td colspan="1">technologies from a technical, environmental and</td></tr><tr><td colspan="1">economic point of view.</td></tr><tr><td colspan="1">Engaging in partnerships</td></tr><tr><td colspan="1">In alignment with our own wishes and the wishes of our</td></tr><tr><td colspan="1">stakeholders for increased circularity of materials and</td></tr><tr><td colspan="1">products we seek to engage in helping hospitals recycle</td></tr><tr><td colspan="1">our products after use. The reality is, though, that</td></tr><tr><td colspan="1">hospital waste in general is regulated throughout the</td></tr><tr><td colspan="1">world to minimize the risk of contamination. In the EU, for</td></tr><tr><td colspan="1">example, medical devices which come in contact with</td></tr><tr><td colspan="1">bodily fluids must be handled as hazardous waste, and</td></tr><tr><td colspan="1">the waste directive states that it must be burned. The</td></tr><tr><td colspan="1">regulation is understandable when considering the risk</td></tr><tr><td colspan="1">of contamination but is a major barrier for recycling of the</td></tr><tr><td colspan="1">high-quality materials medical devices are made of.</td></tr><tr><td colspan="1">We will continue to explore possibilities for recycling</td></tr><tr><td colspan="1">medical devices both through exerting our influence and</td></tr><tr><td colspan="1">in our practice.</td></tr><tr><td colspan="1">Take-back system</td></tr><tr><td colspan="1">Ambu has entered into an agreement with Sharps</td></tr><tr><td colspan="1">Compliance in the USA. Sharps Compliance facilitates</td></tr><tr><td colspan="1">collection containers for Ambuâs single-use</td></tr><tr><td colspan="1">duodenoscopes and all items necessary to properly</td></tr><tr><td colspan="1">package containers for DOT-compliant shipping.</td></tr><tr><td colspan="1">Upon receipt, Sharps Compliance ensures that batteries</td></tr><tr><td colspan="1">and electronics are recovered and processed by certified</td></tr><tr><td colspan="1">recyclers. Plastics are treated through the Sharps</td></tr><tr><td colspan="1">Compliance patented waste conversion process to</td></tr><tr><td colspan="1">generate electricity.</td></tr></table></mrv:StatementOfCorporateSocialResponsibility>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx1" xml:lang="da"><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">Female managers</td></tr><tr><td colspan="1">Ambu will continuously work to increase the share of the</td></tr><tr><td colspan="1">underrepresented gender at all management levels to</td></tr><tr><td colspan="1">meet our target of 40% female managers in 2023.</td></tr><tr><td colspan="1">Looking at all managers, and not only white-collar</td></tr><tr><td colspan="1">managers, Ambu has reached our target of 40% female</td></tr><tr><td colspan="1">managers. Ambu will continue to work to increase</td></tr><tr><td colspan="1">gender diversity within the executive leadership team.</td></tr></table></mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx1" xml:lang="da"><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 statement</td></tr></table></sob:StatementByExecutiveAndSupervisoryBoards>
<sob:IdentificationOfApprovedAnnualReport contextRef="ctx1" xml:lang="da"><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">On this day, the Board of Directors and the Executive Board have considered and approved the annual report of Ambu A/S for the financial year 1 October 2019 to 30 September 2020.</td></tr></table></sob:IdentificationOfApprovedAnnualReport>
<sob:ConfirmationThatAnnualReportIsPresentedInAccordanceWithRequirementsProvidedForByLegislationAnyStandardsAndRequirementsProvidedByArticlesOfAssociationOrByAgreement contextRef="ctx1" xml:lang="da"><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 the International Financial Reporting Standards as adopted by the EU and additional requirements in the Danish Financial Statements Act.</td></tr></table></sob:ConfirmationThatAnnualReportIsPresentedInAccordanceWithRequirementsProvidedForByLegislationAnyStandardsAndRequirementsProvidedByArticlesOfAssociationOrByAgreement>
<sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults contextRef="ctx1" xml:lang="da"><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 financial statements give a true and fair view of the groupâs and the companyâs assets, equity and liabilities and financial position as at 30 September 2020, and of the results of the groupâs and the companyâs operations and cash flows for the financial year 1 October 2019 to 30 September 2020.</td></tr></table></sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults>
<sob:ManagementsStatementAboutManagementsReview contextRef="ctx1" xml:lang="da"><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 managementâs review includes a fair account of the development and performance of the group and the company, the results for the year and of the groupâs and the companyâs financial position, together with a description of the principal risks and uncertainties that the group and the company face.</td></tr></table></sob:ManagementsStatementAboutManagementsReview>
<sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting contextRef="ctx1" xml:lang="da"><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 is submitted for adoption by the annual general meeting.</td></tr></table></sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting>
<sob:PlaceOfSignatureOfStatement contextRef="ctx1" xml:lang="da">Copenhagen</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx1">2020-11-11</sob:DateOfApprovalOfAnnualReport>
<arr:IndependentAuditorsReportsAudit contextRef="ctx1" xml:lang="da"><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 auditorâs report</td></tr></table></arr:IndependentAuditorsReportsAudit>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><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 Ambu A/S</td></tr></table></arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><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">Opinion</td></tr><tr><td colspan="1">We have audited the consolidated financial statements</td></tr><tr><td colspan="1">and the parent company financial statements of Ambu</td></tr><tr><td colspan="1">A/S for the financial year 1 October 2019 â 30 September</td></tr><tr><td colspan="1">2020, pages 47-88 and pages 95-108, which comprise</td></tr><tr><td colspan="1">income statement, statement of comprehensive income,</td></tr><tr><td colspan="1">balance sheet, statement of changes in equity, cash flow</td></tr><tr><td colspan="1">statement and notes, including accounting policies, for</td></tr><tr><td colspan="1">the group and the parent company. The consolidated</td></tr><tr><td colspan="1">financial statements and the parent company financial</td></tr><tr><td colspan="1">statements are prepared in accordance with</td></tr><tr><td colspan="1">International Financial Reporting Standards as adopted</td></tr><tr><td colspan="1">by the EU and additional requirements of the Danish</td></tr><tr><td colspan="1">Financial Statements Act.</td></tr><tr><td colspan="1">In our opinion, the consolidated financial statements and</td></tr><tr><td colspan="1">the parent company financial statements give a true and</td></tr><tr><td colspan="1">fair view of the financial position of the group and the</td></tr><tr><td colspan="1">parent company at 30 September 2020 and of the results</td></tr><tr><td colspan="1">of the groupâs and the parent companyâs operations and</td></tr><tr><td colspan="1">cash flows for the financial year 1 October 2019 â 30</td></tr><tr><td colspan="1">September 2020 in accordance with International</td></tr><tr><td colspan="1">Financial Reporting Standards as adopted by the EU and</td></tr><tr><td colspan="1">additional requirements of the Danish Financial</td></tr><tr><td colspan="1">Statements Act.</td></tr><tr><td colspan="1">Our opinion is consistent with our long-form audit report</td></tr><tr><td colspan="1">to the Audit Committee and the Board of Directors.</td></tr></table></arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><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</td></tr><tr><td colspan="1">Standards on Auditing (ISAs) and additional</td></tr><tr><td colspan="1">requirements applicable in Denmark. Our responsibilities</td></tr><tr><td colspan="1">under those standards and requirements are further</td></tr><tr><td colspan="1">described in the âAuditorâs responsibilities for the audit of</td></tr><tr><td colspan="1">the consolidated financial statements and the parent</td></tr><tr><td colspan="1">company financial statementsâ (hereinafter collectively</td></tr><tr><td colspan="1">referred to as âthe financial statementsâ) section of our</td></tr><tr><td colspan="1">report. We believe that the audit evidence we have</td></tr><tr><td colspan="1">obtained is sufficient and appropriate to provide a basis</td></tr><tr><td colspan="1">for our opinion.</td></tr></table></arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:StatementOnOtherInformationAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><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">Independence</td></tr><tr><td colspan="1">We are independent of the group in accordance with the</td></tr><tr><td colspan="1">International Ethics Standards Board for Accountantsâ</td></tr><tr><td colspan="1">Code of Ethics for Professional Accountants (IESBA</td></tr><tr><td colspan="1">Code) and additional requirements applicable in</td></tr><tr><td colspan="1">Denmark, and we have fulfilled our other ethical</td></tr><tr><td colspan="1">responsibilities in accordance with these rules and</td></tr><tr><td colspan="1">requirements.</td></tr><tr><td colspan="1">To the best of our knowledge, we have not provided any</td></tr><tr><td colspan="1">prohibited non-audit services as described in article 5(1)</td></tr><tr><td colspan="1">of Regulation (EU) no. 537/2014</td></tr><tr><td colspan="1">Appointment of auditor</td></tr><tr><td colspan="1">We were appointed as auditor of Ambu A/S on 13</td></tr><tr><td colspan="1">December 2017 for the 2017/18 financial year. We have</td></tr><tr><td colspan="1">been reappointed by resolution of the general meeting</td></tr><tr><td colspan="1">for a total consecutive period of three years up until the</td></tr><tr><td colspan="1">2019/20 financial year.</td></tr></table></arr:StatementOnOtherInformationAuditorsReportOnAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx1" xml:lang="da"><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</td></tr><tr><td colspan="1">professional judgement, were of most significance in our</td></tr><tr><td colspan="1">audit of the financial statements for the 2019/20 financial</td></tr><tr><td colspan="1">year. These matters were addressed during our audit of</td></tr><tr><td colspan="1">the financial statements as a whole and in forming our</td></tr><tr><td colspan="1">opinion thereon. We do not provide a separate opinion</td></tr><tr><td colspan="1">on these matters. For each matter below, our description</td></tr><tr><td colspan="1">of how our audit addressed the matter is provided in that</td></tr><tr><td colspan="1">context.</td></tr><tr><td colspan="1">We have fulfilled our responsibilities described in the</td></tr><tr><td colspan="1">âAuditorâs responsibilities for the audit of the financial</td></tr><tr><td colspan="1">statementsâ section, including in relation to the key audit</td></tr><tr><td colspan="1">matters below. Accordingly, our audit included the</td></tr><tr><td colspan="1">design and performance of procedures to respond to our</td></tr><tr><td colspan="1">assessment of the risks of material misstatement of the</td></tr><tr><td colspan="1">financial statements. The results of our audit procedures,</td></tr><tr><td colspan="1">including the procedures performed to address the</td></tr><tr><td colspan="1">matters below, provide the basis for our audit opinion on</td></tr><tr><td colspan="1">the financial statements.</td></tr><tr><td colspan="1">Recognition of revenue in the USA due to price</td></tr><tr><td colspan="1">adjustment structure</td></tr><tr><td colspan="1">In the US market, a significant portion of Ambuâs sales</td></tr><tr><td colspan="1">flow through dealers (third-party warehouses) who sell</td></tr><tr><td colspan="1">the products to public and private hospitals and clinics</td></tr><tr><td colspan="1">(the end-customers). Ambuâs sales price to the dealer</td></tr><tr><td colspan="1">depends on the pricing arrangement Ambu has agreed</td></tr><tr><td colspan="1">with the end-customer.</td></tr><tr><td colspan="1">As Ambuâs sales to end-customers deviate in amounts</td></tr><tr><td colspan="1">and timing from the amounts invoiced to the dealer,</td></tr><tr><td colspan="1">Ambu subsequently adjusts the price stated in the</td></tr><tr><td colspan="1">preliminary invoice. Price adjustments are recognized on</td></tr><tr><td colspan="1">an ongoing basis, and price adjustments which have not</td></tr><tr><td colspan="1">been settled at the balance sheet date are recognized as</td></tr><tr><td colspan="1">a reduction in trade receivables in the balance sheet.</td></tr><tr><td colspan="1">We focus on this area, as the assessment of non-settled</td></tr><tr><td colspan="1">price adjustments to dealers is complex and includes</td></tr><tr><td colspan="1">management estimates and judgements.</td></tr><tr><td colspan="1">Reference is made to note 2.2 Revenue to the</td></tr><tr><td colspan="1">consolidated financial statements.</td></tr><tr><td colspan="1">How our audit addressed the key audit matter</td></tr><tr><td colspan="1">We have identified, tested and assessed key internal</td></tr><tr><td colspan="1">controls and related systems which are used to process</td></tr><tr><td colspan="1">and calculate price adjustments for dealers.</td></tr><tr><td colspan="1">We assessed and reviewed managementâs calculation of</td></tr><tr><td colspan="1">price adjustments by comparing the assumptions applied</td></tr><tr><td colspan="1">with the groupâs trading policies, the terms of existing</td></tr><tr><td colspan="1">contracts, third-party reported data and historical price</td></tr><tr><td colspan="1">adjustment levels.</td></tr><tr><td colspan="1">We further made an assessment of the most significant</td></tr><tr><td colspan="1">parameters included in the calculation of the non-settled</td></tr><tr><td colspan="1">price adjustments as at 30 September 2020 based on</td></tr><tr><td colspan="1">historical data, accounting records and the terms of</td></tr><tr><td colspan="1">existing contracts.</td></tr><tr><td colspan="1">Valuation of intangible assets</td></tr><tr><td colspan="1">In connection with prior yearsâ acquisitions including the</td></tr><tr><td colspan="1">acquisition of Invendo Medical GmbH in the 2017/18</td></tr><tr><td colspan="1">financial year, the Ambu group has recognized acquired</td></tr><tr><td colspan="1">technologies, trademarks and customer relations and</td></tr><tr><td colspan="1">acquired technologies in progress totalling DKK 769 as</td></tr><tr><td colspan="1">at 30 September 2020.</td></tr><tr><td colspan="1">The value of intangible assets is determined in</td></tr><tr><td colspan="1">connection with the purchase price allocation. In case of</td></tr><tr><td colspan="1">indications of impairment, an impairment test is</td></tr><tr><td colspan="1">prepared, based on managementâs estimates of the</td></tr><tr><td colspan="1">future value based on an assessment of future cash</td></tr><tr><td colspan="1">flows on the basis of strategic plans, long-term growth</td></tr><tr><td colspan="1">and discount rate.</td></tr><tr><td colspan="1">Due to the inherent uncertainty involved in determining</td></tr><tr><td colspan="1">the net present value of future cash flows, we considered</td></tr><tr><td colspan="1">these impairment tests to be a key audit matter.</td></tr><tr><td colspan="1">Reference is made to note 3.2 Other intangible assets to</td></tr><tr><td colspan="1">the consolidated financial statements.</td></tr><tr><td colspan="1">How our audit addressed the key audit matter</td></tr><tr><td colspan="1">Our audit procedures included testing the mathematical</td></tr><tr><td colspan="1">accuracy of the discounted cash flow model and</td></tr><tr><td colspan="1">comparing forecasted profitability to internally approved</td></tr><tr><td colspan="1">budgets.</td></tr><tr><td colspan="1">We evaluated the assumptions and methodologies used</td></tr><tr><td colspan="1">in the discounted cash flow model, in particular those</td></tr><tr><td colspan="1">relating to the forecast revenue growth and EBIT margin,</td></tr><tr><td colspan="1">including comparing with historical growth rates.</td></tr><tr><td colspan="1">Further, we evaluated the sensitivity analysis on the</td></tr><tr><td colspan="1">assumptions applied in the valuations prepared by</td></tr><tr><td colspan="1">management.</td></tr></table></arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><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 managementâs review</td></tr><tr><td colspan="1">Management is responsible for the managementâs review.</td></tr><tr><td colspan="1">Our opinion on the financial statements does not cover</td></tr><tr><td colspan="1">the management's review, and we do not express any</td></tr><tr><td colspan="1">form of assurance conclusion thereon.</td></tr><tr><td colspan="1">In connection with our audit of the financial statements,</td></tr><tr><td colspan="1">our responsibility is to read the managementâs review</td></tr><tr><td colspan="1">and, in doing so, consider whether the managementâs</td></tr><tr><td colspan="1">review is materially inconsistent with the financial</td></tr><tr><td colspan="1">statements or our knowledge obtained during the audit,</td></tr><tr><td colspan="1">or otherwise appears to be materially misstated.</td></tr><tr><td colspan="1">Moreover, it is our responsibility to consider whether the</td></tr><tr><td colspan="1">managementâs review provides the information required</td></tr><tr><td colspan="1">under the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Based on the work we have performed, we conclude that</td></tr><tr><td colspan="1">the Management's review is in accordance with the</td></tr><tr><td colspan="1">financial statements and has been prepared in</td></tr><tr><td colspan="1">accordance with the requirements of the Danish</td></tr><tr><td colspan="1">Financial Statements Act. We did not identify any</td></tr><tr><td colspan="1">material misstatement of the Management's review</td></tr></table></arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx1" xml:lang="da"><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</td></tr><tr><td colspan="1">consolidated financial statements and parent company</td></tr><tr><td colspan="1">financial statements that give a true and fair view in</td></tr><tr><td colspan="1">accordance with International Financial Reporting</td></tr><tr><td colspan="1">Standards as adopted by the EU and additional</td></tr><tr><td colspan="1">requirements of the Danish Financial Statements Act</td></tr><tr><td colspan="1">and for such internal control as management determines</td></tr><tr><td colspan="1">is necessary to enable the preparation of financial</td></tr><tr><td colspan="1">statements that are free from material misstatement,</td></tr><tr><td colspan="1">whether due to fraud or error.</td></tr><tr><td colspan="1">In preparing the financial statements, management is</td></tr><tr><td colspan="1">responsible for assessing the groupâs and the parent</td></tr><tr><td colspan="1">companyâs ability to continue as a going concern,</td></tr><tr><td colspan="1">disclosing, as applicable, matters related to going</td></tr><tr><td colspan="1">concern and using the going concern basis of accounting</td></tr><tr><td colspan="1">in preparing the financial statements unless</td></tr><tr><td colspan="1">management either intends to liquidate the group or the</td></tr><tr><td colspan="1">parent company or to cease operations, or has no</td></tr><tr><td colspan="1">realistic alternative but to do so.</td></tr></table></arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx1" xml:lang="da"><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 as to</td></tr><tr><td colspan="1">whether the financial statements as a whole are free</td></tr><tr><td colspan="1">from material misstatement, whether due to fraud or</td></tr><tr><td colspan="1">error, and to issue an auditor's report that includes our</td></tr><tr><td colspan="1">opinion. Reasonable assurance is a high level of</td></tr><tr><td colspan="1">assurance, but is not a guarantee that an audit</td></tr><tr><td colspan="1">conducted in accordance with ISAs and additional</td></tr><tr><td colspan="1">requirements applicable in Denmark will always detect a</td></tr><tr><td colspan="1">material misstatement when it exists. Misstatements can</td></tr><tr><td colspan="1">arise from fraud or error and are considered material if,</td></tr><tr><td colspan="1">individually or in the aggregate, they could reasonably be</td></tr><tr><td colspan="1">expected to influence the economic decisions of users</td></tr><tr><td colspan="1">taken on the basis of the financial statements.</td></tr><tr><td colspan="1">As part of an audit conducted in accordance with ISAs</td></tr><tr><td colspan="1">and additional requirements applicable in Denmark, we</td></tr><tr><td colspan="1">exercise professional judgement and maintain</td></tr><tr><td colspan="1">professional scepticism throughout the audit. We also</td></tr><tr><td colspan="1">⢠Identify and assess the risks of material</td></tr><tr><td colspan="1">misstatement of the financial statements, whether</td></tr><tr><td colspan="1">due to fraud or error, design and perform audit</td></tr><tr><td colspan="1">procedures responsive to those risks and obtain</td></tr><tr><td colspan="1">audit evidence that is sufficient and appropriate to</td></tr><tr><td colspan="1">provide a basis for our opinion. The risk of not</td></tr><tr><td colspan="1">detecting a material misstatement resulting from</td></tr><tr><td colspan="1">fraud is higher than for one resulting from error, as</td></tr><tr><td colspan="1">fraud may involve collusion, forgery, intentional</td></tr><tr><td colspan="1">omissions, misrepresentations or the override of</td></tr><tr><td colspan="1">internal control.</td></tr><tr><td colspan="1">⢠Obtain an understanding of internal control relevant</td></tr><tr><td colspan="1">to the audit in order to design audit procedures that</td></tr><tr><td colspan="1">are appropriate in the circumstances, but not for the</td></tr><tr><td colspan="1">purpose of expressing an opinion on the</td></tr><tr><td colspan="1">effectiveness of the group's and the parent</td></tr><tr><td colspan="1">company's internal control.</td></tr><tr><td colspan="1">⢠Evaluate the appropriateness of accounting policies</td></tr><tr><td colspan="1">used and the reasonableness of accounting</td></tr><tr><td colspan="1">estimates and related disclosures made by</td></tr><tr><td colspan="1">management.</td></tr><tr><td colspan="1">⢠Conclude on the appropriateness of managementâs</td></tr><tr><td colspan="1">use of the going concern basis of accounting in</td></tr><tr><td colspan="1">preparing the financial statements and, based on</td></tr><tr><td colspan="1">the audit evidence obtained, whether a material</td></tr><tr><td colspan="1">uncertainty exists related to events or conditions</td></tr><tr><td colspan="1">that may cast significant doubt on the groupâs and</td></tr><tr><td colspan="1">the parent companyâs ability to continue as a going</td></tr><tr><td colspan="1">concern. If we conclude that a material uncertainty</td></tr><tr><td colspan="1">exists, we are required to draw attention in our</td></tr><tr><td colspan="1">auditorâs report to the related disclosures in the</td></tr><tr><td colspan="1">financial statements or, if such disclosures are</td></tr><tr><td colspan="1">inadequate, to modify our opinion. Our conclusions</td></tr><tr><td colspan="1">are based on the audit evidence obtained up to the</td></tr><tr><td colspan="1">date of our auditor's report. However, future events</td></tr><tr><td colspan="1">or conditions may cause the group and the parent</td></tr><tr><td colspan="1">company to cease to continue as a going concern.</td></tr><tr><td colspan="1">⢠Evaluate the overall presentation, structure and</td></tr><tr><td colspan="1">contents of the financial statements, including the</td></tr><tr><td colspan="1">note disclosures, and whether the financial</td></tr><tr><td colspan="1">statements represent the underlying transactions</td></tr><tr><td colspan="1">and events in a manner that gives a true and fair</td></tr><tr><td colspan="1">view.</td></tr><tr><td colspan="1">⢠Obtain sufficient appropriate audit evidence</td></tr><tr><td colspan="1">regarding the financial information of the entities or</td></tr><tr><td colspan="1">business activities within the group to express an</td></tr><tr><td colspan="1">opinion on the consolidated financial statements.</td></tr><tr><td colspan="1">We are responsible for the direction, supervision</td></tr><tr><td colspan="1">and performance of the group audit. We remain</td></tr><tr><td colspan="1">solely responsible for our audit opinion.</td></tr><tr><td colspan="1">We communicate with those charged with governance</td></tr><tr><td colspan="1">regarding, among other matters, the planned scope and</td></tr><tr><td colspan="1">timing of the audit and significant audit findings, including</td></tr><tr><td colspan="1">any significant deficiencies in internal control that we</td></tr><tr><td colspan="1">identify during our audit.</td></tr><tr><td colspan="1">We also provide those charged with governance with a</td></tr><tr><td colspan="1">statement that we have complied with relevant ethical</td></tr><tr><td colspan="1">requirements regarding independence, and the</td></tr><tr><td colspan="1">requirement to communicate with them all relationships</td></tr><tr><td colspan="1">and other matters that may reasonably be thought to</td></tr><tr><td colspan="1">bear on our independence, and where applicable,</td></tr><tr><td colspan="1">related safeguards.</td></tr><tr><td colspan="1">From the matters communicated with those charged with</td></tr><tr><td colspan="1">governance, we determine those matters that were of</td></tr><tr><td colspan="1">most significance in the audit of the consolidated</td></tr><tr><td colspan="1">financial statements and the parent company financial</td></tr><tr><td colspan="1">statements of the current period and are therefore the</td></tr><tr><td colspan="1">key audit matters. We describe these matters in our</td></tr><tr><td colspan="1">auditor's report unless law or regulation precludes public</td></tr><tr><td colspan="1">disclosure about the matter or when, in extremely rare</td></tr><tr><td colspan="1">circumstances, we determine that a matter should not be</td></tr><tr><td colspan="1">communicated in our report because the adverse</td></tr><tr><td colspan="1">consequences of doing so would reasonably be</td></tr><tr><td colspan="1">expected to outweigh the public interest benefits of such</td></tr><tr><td colspan="1">communication.</td></tr></table></arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:SignatureOfAuditorsPlace contextRef="ctx1" xml:lang="da">Copenhagen</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx1">2020-11-11</arr:SignatureOfAuditorsDate>
<gsd:NameOfReportingEntity contextRef="ctx1" xml:lang="da">Ambu A/S</gsd:NameOfReportingEntity>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx1" xml:lang="da">Baltorpbakken</gsd:AddressOfReportingEntityStreetName>
<gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx1" xml:lang="da">13</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx1" xml:lang="da">2750</gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx1" xml:lang="da">Ballerup</gsd:AddressOfReportingEntityDistrictName>
<gsd:TelephoneNumberOfReportingEntity contextRef="ctx1" xml:lang="da">Tlf. +45 7225 2000</gsd:TelephoneNumberOfReportingEntity>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx1">63644919</gsd:IdentificationNumberCvrOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx1">www.ambu.com</gsd:HomepageOfReportingEntity>
<gsd:ReportingPeriodStartDate contextRef="ctx1">2019-10-01</gsd:ReportingPeriodStartDate>
<gsd:ReportingPeriodEndDate contextRef="ctx1">2020-09-30</gsd:ReportingPeriodEndDate>
<gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="ctx1" xml:lang="da">Niels Kornerup</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
<gsd:DateOfGeneralMeeting contextRef="ctx1">2020-12-09</gsd:DateOfGeneralMeeting>
<gsd:InformationOnTypeOfSubmittedReport contextRef="ctx1">Ã
rsrapport</gsd:InformationOnTypeOfSubmittedReport>
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<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx1" xml:lang="da">5000 Odense</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
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<gsd:PredingReportingPeriodEndDate contextRef="ctx1">2019-09-30</gsd:PredingReportingPeriodEndDate>
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<easy:EasyX_176957567 contextRef="ctx9" unitRef="vDKK" decimals="-6">7000000</easy:EasyX_176957567>
<ifrs-full:CurrentLiabilities contextRef="ctx9" unitRef="vDKK" decimals="-6">970000000</ifrs-full:CurrentLiabilities>
<ifrs-full:Liabilities contextRef="ctx9" unitRef="vDKK" decimals="-6">2969000000</ifrs-full:Liabilities>
<ifrs-full:EquityAndLiabilities contextRef="ctx9" unitRef="vDKK" decimals="-6">5065000000</ifrs-full:EquityAndLiabilities>
<easy:BankDebt contextRef="ctx9" unitRef="vDKK" decimals="-6">0</easy:BankDebt>
<ifrs-dk:CompletedDevelopmentProjects contextRef="ctx10" unitRef="vDKK" decimals="-6">140000000</ifrs-dk:CompletedDevelopmentProjects>
<ifrs-dk:IntangibleRights contextRef="ctx10" unitRef="vDKK" decimals="-6">803000000</ifrs-dk:IntangibleRights>
<ifrs-full:Goodwill contextRef="ctx10" unitRef="vDKK" decimals="-6">147000000</ifrs-full:Goodwill>
<ifrs-dk:DevelopmentProjectsInProgress contextRef="ctx10" unitRef="vDKK" decimals="-6">226000000</ifrs-dk:DevelopmentProjectsInProgress>
<ifrs-full:IntangibleAssetsAndGoodwill contextRef="ctx10" unitRef="vDKK" decimals="-6">1316000000</ifrs-full:IntangibleAssetsAndGoodwill>
<ifrs-full:PropertyPlantAndEquipment contextRef="ctx10" unitRef="vDKK" decimals="-6">148000000</ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:InvestmentsInSubsidiaries contextRef="ctx10" unitRef="vDKK" decimals="-6">2281000000</ifrs-full:InvestmentsInSubsidiaries>
<ifrs-full:NoncurrentAssets contextRef="ctx10" unitRef="vDKK" decimals="-6">3745000000</ifrs-full:NoncurrentAssets>
<ifrs-full:Inventories contextRef="ctx10" unitRef="vDKK" decimals="-6">111000000</ifrs-full:Inventories>
<ifrs-dk:ReceivablesFromSalesAndServices contextRef="ctx10" unitRef="vDKK" decimals="-6">111000000</ifrs-dk:ReceivablesFromSalesAndServices>
<ifrs-dk:CurrentReceivablesFromSubsidaries contextRef="ctx10" unitRef="vDKK" decimals="-6">680000000</ifrs-dk:CurrentReceivablesFromSubsidaries>
<easy:EasyX_273527384 contextRef="ctx10" unitRef="vDKK" decimals="-6">6000000</easy:EasyX_273527384>
<easy:EasyX_720326515 contextRef="ctx10" unitRef="vDKK" decimals="-6">4000000</easy:EasyX_720326515>
<ifrs-full:CurrentPrepaidExpenses contextRef="ctx10" unitRef="vDKK" decimals="-6">16000000</ifrs-full:CurrentPrepaidExpenses>
<ifrs-full:CashAndCashEquivalents contextRef="ctx10" unitRef="vDKK" decimals="-6">87000000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:CurrentAssets contextRef="ctx10" unitRef="vDKK" decimals="-6">1015000000</ifrs-full:CurrentAssets>
<ifrs-full:Assets contextRef="ctx10" unitRef="vDKK" decimals="-6">4760000000</ifrs-full:Assets>
<ifrs-full:IssuedCapital contextRef="ctx10" unitRef="vDKK" decimals="-6">126000000</ifrs-full:IssuedCapital>
<easy:EasyX_222729033 contextRef="ctx10" unitRef="vDKK" decimals="-6">1872000000</easy:EasyX_222729033>
<ifrs-full:Equity contextRef="ctx10" unitRef="vDKK" decimals="-6">1998000000</ifrs-full:Equity>
<easy:EasyX_610826399 contextRef="ctx10" unitRef="vDKK" decimals="-6">104000000</easy:EasyX_610826399>
<ifrs-full:MiscellaneousOtherProvisions contextRef="ctx10" unitRef="vDKK" decimals="-6">38000000</ifrs-full:MiscellaneousOtherProvisions>
<easy:EasyX_656158834 contextRef="ctx10" unitRef="vDKK" decimals="-6">108000000</easy:EasyX_656158834>
<easy:EasyX_811250398 contextRef="ctx10" unitRef="vDKK" decimals="-6">1152000000</easy:EasyX_811250398>
<ifrs-dk:NoncurrentPayablesToSubsidiaries contextRef="ctx10" unitRef="vDKK" decimals="-6">609000000</ifrs-dk:NoncurrentPayablesToSubsidiaries>
<ifrs-full:NoncurrentLiabilities contextRef="ctx10" unitRef="vDKK" decimals="-6">2011000000</ifrs-full:NoncurrentLiabilities>
<ifrs-full:OtherShorttermProvisions contextRef="ctx10" unitRef="vDKK" decimals="-6">5000000</ifrs-full:OtherShorttermProvisions>
<easy:EasyX_432951197 contextRef="ctx10" unitRef="vDKK" decimals="-6">251000000</easy:EasyX_432951197>
<easy:EasyX_666021875 contextRef="ctx10" unitRef="vDKK" decimals="-6">4000000</easy:EasyX_666021875>
<ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers contextRef="ctx10" unitRef="vDKK" decimals="-6">68000000</ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers>
<ifrs-dk:TradeAndOtherCurrentPayablesToSubsidiaries contextRef="ctx10" unitRef="vDKK" decimals="-6">195000000</ifrs-dk:TradeAndOtherCurrentPayablesToSubsidiaries>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="ctx10" unitRef="vDKK" decimals="-6">4000000</ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:OtherCurrentPayables contextRef="ctx10" unitRef="vDKK" decimals="-6">211000000</ifrs-full:OtherCurrentPayables>
<easy:EasyX_176957567 contextRef="ctx10" unitRef="vDKK" decimals="-6">13000000</easy:EasyX_176957567>
<ifrs-full:CurrentLiabilities contextRef="ctx10" unitRef="vDKK" decimals="-6">751000000</ifrs-full:CurrentLiabilities>
<ifrs-full:Liabilities contextRef="ctx10" unitRef="vDKK" decimals="-6">2762000000</ifrs-full:Liabilities>
<ifrs-full:EquityAndLiabilities contextRef="ctx10" unitRef="vDKK" decimals="-6">4760000000</ifrs-full:EquityAndLiabilities>
<easy:BankDebt contextRef="ctx10" unitRef="vDKK" decimals="-6">0</easy:BankDebt>
<ifrs-full:CashAndCashEquivalents contextRef="ctx11" unitRef="vDKK" decimals="-6">87000000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="ctx12" unitRef="vDKK" decimals="-6">12000000</ifrs-full:CashAndCashEquivalents>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx13" xml:lang="da">Juan Jose Gonzalez</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx13" xml:lang="da">CEO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx14" xml:lang="da">Michael Højgaard</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx14" xml:lang="da">CFO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx15" xml:lang="da">Lars Rasmussen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx15" xml:lang="da">Chairman</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx16" xml:lang="da">Mikael Worning</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx16" xml:lang="da">Vice-Chairman</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx17" xml:lang="da">Britt Meelby Jensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx18" xml:lang="da">Oliver Johansen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx19" xml:lang="da">Christian Sagild</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx20" xml:lang="da">Henrik Ehlers Wulff</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx21" xml:lang="da">Thomas Lykke Henriksen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx21" xml:lang="da">Elected by the employees</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx22" xml:lang="da">Jakob Koch</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx22" xml:lang="da">Elected by the employees</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx23" xml:lang="da">Jakob Bønnelykke Kristensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx23" xml:lang="da">Elected by the employees</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameOfAuditFirm contextRef="ctx24" xml:lang="da">EY Godkendt Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx24">30700228</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx24" xml:lang="da">Søren Skov Larsen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx24" xml:lang="da">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<arr:IdentificationNumberOfAuditor contextRef="ctx24">mne26797</arr:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx25" xml:lang="da">Henrik Pedersen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx25" xml:lang="da">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<arr:IdentificationNumberOfAuditor contextRef="ctx25">mne35456</arr:IdentificationNumberOfAuditor>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx25">30700228</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx25" xml:lang="da">EY Godkendt Revisionspartnerselskab</cmn:NameOfAuditFirm>
</xbrli:xbrl>