Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2020-12-31 | 324107000 | vDKK |
| ifrs-full:Assets | 2019-12-31 | 322330000 | vDKK |
| ifrs-full:Assets | 2020-12-31 | 165243000 | vDKK |
| ifrs-full:Assets | 2019-12-31 | 166046000 | vDKK |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2020-01-01 | 2020-12-31 | 335920000 | vDKK |
| ifrs-full:Revenue | 2019-01-01 | 2019-12-31 | 354192000 | vDKK |
XML
See the xml submitted here:
XML: http://regnskaber.virk.dk/41404463/amNsb3VkczovLzAzLzMwL2Q0L2M3L2UwLzkwZDUtNDg5My05MzcyLWUxZDZmZGJjMmJhOA.xml
Separator
The full data:
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<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="6">Report on Corporate Social Responsibility, cf. Section 99a of the Danish Financial Statements Act</td></tr><tr><td colspan="6">SKAKO strives to operate its business in a responsible manner and wants to comply with the legislation in all the countries where operations are conducted. Furthermore, compliance with Human Rights and consideration for the environment are considerable focus areas for the Group. SKAKOâs work with corporate social responsibility is based on value creation and risk management.</td></tr><tr><td colspan="6">SKAKO has chosen to focus its work on social responsibility within five areas: Environment, human rights, working environment, anti-corruption, and equality.</td></tr><tr><td colspan="6">The policies below have been approved by the Board of Directors.</td></tr><tr><td colspan="6">For a description of SKAKOs business model please see sections 2.1 and 3.1.</td></tr><tr><td colspan="6">Environment</td></tr><tr><td colspan="6">Policy</td></tr><tr><td colspan="6">SKAKO seeks to reduce its impact on the environment by reducing energy consumption year on year. The Group is a know-how and engineering company with production of key components. The production mainly consists of assembling and testing and does not include energy-demand or polluting processes. All surface treatment processes are outsourced to sub-suppliers. A part of SKAKOâs supplier âCode of Conductâ addresses impact on the environment. See under Human rights for more about the supplier âCode of Conductâ.</td></tr><tr><td colspan="6">Furthermore, SKAKO actively seeks to reduce its energy consumption by, for example, installing LED lighting in its facilities. We are also currently exploring the possibility of installing solar roof panels.</td></tr><tr><td colspan="6">In 2020, we have started a project to outline how SKAKO can become C02 neutral.</td></tr><tr><td colspan="6">Actions</td></tr><tr><td colspan="6">SKAKO will reduce consumption of kWh year on year in its production sites. We expect to see a small increase in consumed kWh in 2021 since we do not expect the same levels of lock downs due to the Covid-19 pandemic in 2021 as in 2020.</td></tr><tr><td colspan="6">KPI</td></tr><tr><td colspan="6">Consumed kWh in production sites</td></tr><tr><td colspan="6">Result for 2020 compared to goal for 2020</td></tr><tr><td colspan="6">SKAKO realised a large reduction in consumed kWh in 2019. This mainly comes from closing the production site in Lille. Energy consumption in Dartek only includes 1.5 months in 2019.</td></tr><tr><td colspan="6">Results and goals</td></tr><tr><td>Goal for 2021</td><td>Result 2020</td><td>Goal for 2020</td><td>Result 2019</td><td>Result 2018</td></tr><tr><td>900.000</td><td>865.865</td><td>1.000.000</td><td>828.828</td><td>1.417.902</td></tr><tr><td colspan="6">Risks</td></tr><tr><td colspan="6">Energy consumption is a variable of activity</td></tr><tr><td colspan="6">Human rights</td></tr><tr><td colspan="6">Policy</td></tr><tr><td colspan="6">To SKAKO, respect of human rights is about the companyâs own employeesâ conditions and securing that suppliers and sub-suppliers deliver services to the Group in a way that considers their employeesâ rights including safety and health.</td></tr><tr><td colspan="6">Actions</td></tr><tr><td colspan="6">SKAKO has formulated a Supplier âCode of Conductâ that specifies principles we expect our suppliers to follow. This ensures that suppliers and their suppliers produce and deliver their services to the Group in a way that considers the environment and the employeesâ rights.</td></tr><tr><td colspan="6">KPI</td></tr><tr><td colspan="6">The part of our main suppliers that have signed our supplier âCode of Conductâ.</td></tr><tr><td colspan="6">Result for 2020 compared to goal for 2020</td></tr><tr><td colspan="6">SKAKO has not reached the goal of having all suppliers sign our Code of Conduct. This will be a focus point in 2021.</td></tr><tr><td colspan="6">Results and goals</td></tr><tr><td>Goal for 2021</td><td>Result 2020</td><td>Goal for 2020</td><td>Result 2019</td><td>Result 2018</td></tr><tr><td>100%</td><td>85%</td><td>100%</td><td>82%</td><td>Unknown</td></tr><tr><td colspan="6">Risks</td></tr><tr><td colspan="6">Lack of transparency in compliance with SKAKOs Supplier âCode of Conductâ</td></tr><tr><td colspan="6">Working environment</td></tr><tr><td colspan="6">Policy</td></tr><tr><td colspan="6">Our employees are our most valuable asset and key to providing high-quality products and services to our customers. It is vital to SKAKOâs future success that SKAKO is a safe, motivating and developing place to work.</td></tr><tr><td colspan="6">Actions</td></tr><tr><td colspan="6">1.     The sick rate among employees is monitored* and we follow up with employees with high absence.</td></tr><tr><td colspan="6">2.     SKAKO will produce an annual employee satisfaction survey to monitor the development in employee satisfaction. Processes are in place to ensure that low-scoring departments receive guidance on how to improve employee satisfaction.</td></tr><tr><td colspan="6">3.     Number of on-the-job accidents is measured.</td></tr><tr><td colspan="6">4.     All employees must have at least one yearly performance appraisal interview</td></tr><tr><td colspan="6">KPIs</td></tr><tr><td colspan="6">1.     The average sick rate among employees</td></tr><tr><td colspan="6">2.     An average employee satisfaction score of at least 3.5</td></tr><tr><td colspan="6">3.     Number of sick days because of on-the-job accidents</td></tr><tr><td colspan="6">4.     Percentage of performance appraisal interviews each year</td></tr><tr><td colspan="6">Results for 2020 compared to goals for 2020</td></tr><tr><td colspan="6">1.     In 2020, we have seen an increase in average sick days which Management does not find satisfactory. The cause for the increase can be found in three long term sick leaves for reasons outside SKAKOs control. However, this KPI is still closely monitored by management and is expected to decrease in 2021.</td></tr><tr><td colspan="6">2.     SKAKO A/S realised an average score of 3.8 compared to a goal of &gt;3.5. Management finds the result satisfactory. However, we have seen a small decline compared to 2019 and management is actively addressing issues leading to the decline.</td></tr><tr><td colspan="6">3.     In 2020, SKAKO has incurred 30 sick days due to on-the-job accidents. Management does not find this satisfactory and will keep working on eliminating on the job accident entirely. Management has a continuous dialog with employees to help identify areas for improvement.</td></tr><tr><td colspan="6">4.     In 2020, we have seen an increase in performed appraisal interviews. However, we have still not reached our target and will keep pushing for this.</td></tr><tr><td colspan="6">Results and goals</td></tr><tr><td /><td>Goals for 2020</td><td>Results 2019</td><td>Goal for 2019</td><td>Results 2018</td><td>Result 2017</td></tr><tr><td>1</td><td>6,0</td><td>6,2</td><td>7,0</td><td>8,06</td><td>6,68</td></tr><tr><td>2</td><td>&gt;3,5</td><td>3,9</td><td>&gt;3,5</td><td>N/A</td><td>N/A</td></tr><tr><td>3</td><td>0</td><td>27</td><td>0</td><td>28</td><td>16</td></tr><tr><td>4</td><td>100%</td><td>90%</td><td>100%</td><td>78%</td><td>47%</td></tr><tr><td colspan="6">Risks</td></tr><tr><td colspan="6">1.     Sick rate increases due to workload.</td></tr><tr><td colspan="6">2.     Results are not followed up by actions rendering the measuring superfluous.</td></tr><tr><td colspan="6">3.     Management does not reprimand violations of safety standards.</td></tr><tr><td colspan="6">4.     Performance appraisal interviews are not prioritised due to workload</td></tr><tr><td colspan="6">*Measured as total number of sick days divided by the average number of employees in the year.</td></tr><tr><td colspan="6">** On a scale from 1 to 5, where 5 is the most positive score.</td></tr><tr><td colspan="6">Anti-corruption and bribery</td></tr><tr><td colspan="6">Policy</td></tr><tr><td colspan="6">SKAKO seeks to avoid corruption and bribery by creating a framework that secures that employees at SKAKO are able to abide to laws and regulations, and that there will never exist any doubt with regards to a SKAKO employeeâs impartiality.</td></tr><tr><td colspan="6">Actions</td></tr><tr><td colspan="6">1.     SKAKO enforces a gift policy.</td></tr><tr><td colspan="6">2.     SKAKO has introduced an internal whistle blower scheme to give employees the opportunity to report on corruption, bribery and other matters while being anonymous.</td></tr><tr><td colspan="6">3.     SKAKO has developed an Employee âCode of Conductâ e-learning that describes the way SKAKO expects all its employees to act in accordance with laws and regulations. The employee âCode of Conductâ also describes usage of the whistle blower scheme. All SKAKO employees must carry through the Employee âCode of Conductâ e-learning in 2020.</td></tr><tr><td colspan="6">4.     Maintain whistle blower scheme to also be available for external parties.</td></tr><tr><td colspan="6">KPIs</td></tr><tr><td colspan="6">2.     No reported violations of anti-corruption laws and regulations, and SKAKO Employee Code of Conduct.</td></tr><tr><td colspan="6">3.     All employees to pass SKAKOâs Employee âCode of Conductâ e-learning.</td></tr><tr><td colspan="6">Results for 2020 compared to goals for 2020</td></tr><tr><td colspan="6">1.     SKAKO A/S has maintained its gift policy throughout 2020.</td></tr><tr><td colspan="6">2.     SKAKO A/S has received no reported violations of anti-corruption laws and regulations, and SKAKO Employee Code of Conduct in 2020.</td></tr><tr><td colspan="6">3.     99% of SKAKO employees have passed the SKAKO Employee Code of Conduct e-learning. The main reason for the result not being 100% is new hires in December 2020 who did not complete the Code of Conduct before January 2021.</td></tr><tr><td colspan="6">4.     In 2020, SKAKO has maintained the whistle blower scheme to also be available to external parties. Furthermore, the whistle blower scheme is part of the SKAKO Employee Code of Conduct e-learning.</td></tr><tr><td colspan="6">Results and goals</td></tr><tr><td /><td>Goals for 2021</td><td>Results 2020</td><td>Goals for 2020</td><td>Results 2019</td><td>Results 2018</td></tr><tr><td>2</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>3</td><td>100%</td><td>99%</td><td>100%</td><td>81%</td><td>N/A</td></tr><tr><td colspan="6">Risks</td></tr><tr><td colspan="6">2.     Employees lack knowledge of the whistle blower scheme.</td></tr><tr><td colspan="6">3.     Employee âCode of Conductâ e-learning is not prioritized.</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="6">Equality, cf. Section 99b of the Danish Financial Statements Act</td></tr><tr><td colspan="6">Policy</td></tr><tr><td colspan="6">At SKAKO A/S we believe that a diverse and tolerant organisation makes the company stronger, increases the competitiveness and creates a good and innovative working environment. We want to develop and benefit from the total potential of all employees and that all employees can develop their full potential in balance between working life and private life. Gender equality in the Management and focus on multiplicity is an integrated part of SKAKO A/Sâs personnel policy.</td></tr><tr><td colspan="6">At present, SKAKO A/S has one female board member who entered the Board of Directors in April 2020 whereby SKAKO reached its goal of having at least one female board member by 2022. However, the Board of Directors is aware that this still represents an underrepresentation and wants to support and contribute to the part of female board members being increased. Considering SKAKO A/Sâs business and the line of business within which SKAKO A/S is operating, the Board of Directors has set the specific goal that the part of women elected at the general meeting is to amount to at least 40% by 2024.</td></tr><tr><td colspan="6">In the view of the Board of Directors, the determined goal is an ambitious and realistic goal for a company within the lines of business in which SKAKO is operating as these lines of business traditionally do not have a large number of women neither in the board of directors nor at the other management levels. Within the last 12 months we succeeded in hiring one female manager who replaced a male manager. It is the plan of the Board of Directors to further increase the number of female managers in the years to come.</td></tr><tr><td colspan="6">Ultimately, SKAKO A/Sâs shareholders elect the Board of Directors at the companyâs general assembly and consequently also determine the gender composition of the Board of Directors. To the extent that the Board of Directors proposes new candidates for the Board of Directors, the Board of Directors will regard gender as one separate parameter in order to reach the determined goal. When candidates are proposed for SKAKO A/Sâs Board of Directors, it is essential that the members represent professional competences relevant to SKAKO A/S.</td></tr><tr><td colspan="6">It is SKAKOâs goal to increase the part of women in the management group within a three-year period. SKAKO A/S will reach the goal by requiring candidates of both genders in the recruiting phase and by taking into account the underrepresented gender at succession planning. SKAKO works very intentionally on showing multiplicity in its marketing to signal that the company wants to reflect the society in its employee composition.</td></tr><tr><td colspan="6">Actions</td></tr><tr><td colspan="6">1.     SKAKO actively seeks to recruit new employees of all ethnicities and genders.</td></tr><tr><td colspan="6">2.     SKAKO seeks to have an improved gender distribution in employees and Management.</td></tr><tr><td colspan="6">3.     SKAKO seeks to have an improved gender distribution in the Board of Directors.</td></tr><tr><td colspan="6">KPIs</td></tr><tr><td colspan="6">1.     Share of the underrepresented gender among all employees.</td></tr><tr><td colspan="6">2.     Share of the underrepresented gender in Management.</td></tr><tr><td colspan="6">3.     Share of the underrepresented gender in the Board of Directors</td></tr><tr><td colspan="6">Results for 2020 compared to goals for 2020</td></tr><tr><td colspan="6">1.     In 2020, SKAKO has been successful in increasing the share of women in the workforce. However, the goal has not yet been realised. According to our policy, this will be a continuous focus for SKAKO.</td></tr><tr><td colspan="6">2.     In 2020, SKAKO experienced one replacement in a management position. In this situation a male manager was replaced by a female manager. Otherwise, there was no reason to change employees in management positions.</td></tr><tr><td colspan="6">3.     In 2020, SKAKO experienced one replacement in the Board of directors. In this situation, a male board member was replaced by a female board member. Thereby, SKAKO reached the goal of having at least one female board member.</td></tr><tr><td colspan="6">Results and goals</td></tr><tr><td /><td>Goals for 2021</td><td>Results 2020</td><td>Goal for 2020</td><td>Results 2019</td><td>Results 2018</td></tr><tr><td>1</td><td>20% women</td><td>17% women</td><td>20% women</td><td>14% women</td><td>17% women</td></tr><tr><td>2</td><td>20% women</td><td>17% women</td><td>20% women</td><td>13% women</td><td>13% women</td></tr><tr><td>3</td><td>20% women</td><td>20% women</td><td>20% women</td><td>0% women</td><td>0% women</td></tr><tr><td colspan="6">Risks</td></tr><tr><td colspan="6">1.     We will not reach our targets because SKAKOâs industry is historically a male-dominated industry with limited access to female candidates.</td></tr></table></mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:StatementOfTheDiversityPolicies 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="6">Diversity, cf. Section 107d of the Danish Financial Statements Act</td></tr><tr><td colspan="6">Policy</td></tr><tr><td colspan="6">At SKAKO A/S we believe that a diverse and tolerant organisation makes the company stronger, increases the competitiveness and creates a good and innovative working environment. We want to develop and benefit from the total potential of all employees and that all employees can develop their full potential in balance between working life and private life. Therefore, no discrimination based on gender, religion, ethnicity, sexual orientation etc. is tolerated in SKAKO.</td></tr><tr><td colspan="6">To make sure all employees and management in SKAKO comply with SKAKOs policies of tolerance and inclusion, we have an established an Employee âCode of Conductâ e-learning that describes the way SKAKO expects all its employees to act in accordance with our policies, and laws and regulations.</td></tr><tr><td colspan="6">Actions</td></tr><tr><td colspan="6">1.     SKAKO has developed an Employee âCode of Conductâ e-learning that describes the way SKAKO expects all its employees to act in accordance with laws and regulations. The employee âCode of Conductâ also describes usage of the whistle blower scheme. All SKAKO employees must carry through the Employee âCode of Conductâ e-learning in 2020.</td></tr><tr><td colspan="6">KPIs</td></tr><tr><td colspan="6">1.     All employees to pass SKAKOâs Employee âCode of Conductâ e-learning.</td></tr><tr><td colspan="6">Results for 2020 compared to goals for 2020</td></tr><tr><td colspan="6">1.     99% of SKAKO employees have passed the SKAKO Employee Code of Conduct e-learning. The main reason for the result not being 100% is new hires in December 2020 who did not complete the Code of Conduct until January 2021.</td></tr><tr><td colspan="6">Results for 2020 compared to goals for 2020</td></tr><tr><td /><td>Goals for 2021</td><td>Results 2020</td><td>Goal for 2020</td><td>Results 2019</td><td>Results 2018</td></tr><tr><td>1</td><td>100%</td><td>99%</td><td>100%</td><td>81%</td><td>N/A</td></tr><tr><td colspan="6">Risks</td></tr><tr><td colspan="6">1.     Employee âCode of Conductâ e-learning is not prioritised.</td></tr></table></mrv:StatementOfTheDiversityPolicies>
<mrv:LinkToCorporateGovernanceReport contextRef="ctx1">https://skako.com/wp-content/uploads/2021/03/Statutory-statement-for-corporate-governance-cf.-%C2%A7107-b-in-the-Financial-Statements-Act-2020.pdf</mrv:LinkToCorporateGovernanceReport>
<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">STATEMENT BY MANAGEMENT</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">Today, we have discussed and approved the Annual Report 2020 of SKAKO A/S for the financial year 1 January â 31 December 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 and presented in accordance with International Financial Reporting Standards as adopted by the EU and further requirements in the Danish Financial Statement 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 parent company financial statements give a true and fair view of the Groupâs and the parent companyâs assets, liabilities and financial position on 31 December 2020 and of the results of the Groupâs and the parent companyâs operations and cash flows for the financial year 1 January â 31 December 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">Further, in our opinion the Managementâs report includes a fair view of the development and performance of the Groupâs and the parent companyâs business and financial condition, the profit for the year and of the Groupâs and the parent companyâs financial position, together with a description of the principal risks and uncertainties that the Group and the parent company face.</td></tr></table></sob:ManagementsStatementAboutManagementsReview>
<sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting contextRef="ctx1" xml:lang="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">We recommend the Annual Report for 2020 be approved at the Annual General Meeting.</td></tr></table></sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting>
<sob:PlaceOfSignatureOfStatement contextRef="ctx1" xml:lang="da">Faaborg</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx1">2021-03-19</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 SKAKO 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">Our opinion</td></tr><tr><td colspan="1">In our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements give a true and fair view of the Groupâs and the Parent Companyâs financial position at 31 December 2020 and of the results of the Groupâs and the Parent Companyâs operations and cash flows for the financial year 1 January to 31 December 2020 in accordance with International Financial Reporting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act.</td></tr><tr><td colspan="1">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 December 2020 comprise income statement and statement of comprehensive income, balance sheet, cash flow statement, statement of changes in equity and notes, including summary of significant accounting policies for the Group as well as for the Parent Company. Collectively referred to as the âFinancial Statementsâ.</td></tr></table></arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx1" xml:lang="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 Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the Auditorâs responsibilities for the audit of the Financial Statements section of our report.</td></tr><tr><td colspan="1">We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.</td></tr><tr><td colspan="1">Independence</td></tr><tr><td colspan="1">We are independent of the Group in accordance with the International Ethics Standards Board for Accountantsâ Code of Ethics for Professional Accountants (IESBA Code) and the additional requirements applicable in Denmark. We have also fulfilled our other ethical 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 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 shareholder resolution for a total period of uninterrupted engagement of 9 years including the financial year 2020.</td></tr></table></arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<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="2">Key audit matters</td></tr><tr><td colspan="2">Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the Financial Statements for 2020. These matters were addressed in the context of our audit of the Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.</td></tr><tr><td>Key audit matter</td><td>How our audit addressed the key audit matter</td></tr><tr><td colspan="2">Revenue recognition from construction contracts</td></tr><tr><td>Revenue from customer contracts is recognised over time. The proportion of revenue to be recognised in a particular period is calculated according to the percentage of completion of the project. This is measured by reference to the costs of performing the contract incurred up to the relevant balance sheet date as a percentage of the total estimated costs of performing the contract.</td><td>Our audit procedures included considering the appropriateness of the Groupâs revenue recognition accounting policies and assessing compliance with applicable accounting standards.</td></tr><tr><td>Recognition of the Groupâs revenue involves a high degree of subjectivity in significant assumptions and complexity regarding recognition of revenue from construction contracts in accordance with IFRS 15.</td><td>We performed a retrospective analysis of Managementâs ability to assess the cost to completion and expected contribution margin in prior years.</td></tr><tr><td>Contract assets amounted to DKK 66 million (2019: DKK 73 million) net and contract liabilities DKK 6 million (2019: DKK 17 million).</td><td>We performed substantive procedures over input data from contracts and costs allocated to projects in order to assess the accounting treatment and principles applied.</td></tr><tr><td>We focused on this area, as recognition of revenue involves judgements made by Management originating from percentage of completion and estimated cost to completion.</td><td>We assessed Managementâs estimated cost to completion and contribution margin for construction contracts in order to evaluate valuation of construction contracts and recognised revenue. We compared the estimated contribution margins to actual contribution margins for finished projects and to prior yearâs estimates.</td></tr><tr><td>Reference is made to note 1 and 14.</td><td>We tested Managementâs estimated percentage of completion by assessing subsequent development in costs allocated to the projects and Managementâs updated estimates for cost to completion and contribution margin.</td></tr><tr><td colspan="2">Deferred tax assets</td></tr><tr><td>At 31 December 2020, the Group has recognised deferred tax assets of DKK 21 million (2019: DKK 22 million).</td><td>We evaluated Managementâs method for estimating the deferred tax assets.</td></tr><tr><td>Management is required to exercise considerable judgement when determining the appropriate amount to capitalise in respect of deferred tax.</td><td>In understanding and evaluating Managementâs method and assumptions we performed a retrospective analysis of Managementâs ability to budget the taxable income in prior years.</td></tr><tr><td>We focused on this area as the amounts involved are material and the valuation of tax assets is dependent on highly subjective assumptions on budgeted taxable income for the coming years.</td><td>Further, we examined the Groupâs budgets for the coming years including significant assumptions.</td></tr><tr><td>Reference is made to note 12.</td><td>In addition, we evaluated and challenged the adequacy of Managementâs significant assumptions to assess Managementâs estimates.</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 Managementâs Review</td></tr><tr><td colspan="1">Management is responsible for Managementâs Review.</td></tr><tr><td colspan="1">Our opinion on the Financial Statements does not cover Managementâs Review, and we do not express any form of assurance conclusion thereon.</td></tr><tr><td colspan="1">In connection with our audit of the Financial Statements, our responsibility is to read Managementâs Review and, in doing so, consider whether Managementâs Review is materially inconsistent with the Financial Statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.</td></tr><tr><td colspan="1">Moreover, we considered whether Managementâs Review includes the disclosures required by the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Based on the work we have performed, in our view, Managementâs Review is in accordance with the Consolidated Financial Statements and the Parent Company Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement in Managementâs Review.</td></tr></table></arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx1" xml:lang="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 consolidated financial statements and parent company financial statements that give a true and fair view in accordance with International Financial Reporting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.</td></tr><tr><td colspan="1">In preparing the Financial Statements, Management is responsible for assessing the Groupâs and the Parent Companyâs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Management either intends to liquidate the Group or the Parent Company or to cease operations, or has no realistic alternative but to do so.</td></tr></table></arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx1" xml:lang="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 about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorâs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Statements.</td></tr><tr><td colspan="1">As part of an audit in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also</td></tr><tr><td colspan="1">â      Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.</td></tr><tr><td colspan="1">â      Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Groupâs and the Parent Companyâs internal control.</td></tr><tr><td colspan="1">â      Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management.</td></tr><tr><td colspan="1">â      Conclude on the appropriateness of Managementâs use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Groupâs and the Parent Companyâs ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorâs report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditorâs report. However, future events or conditions may cause the Group or the Parent Company to cease to continue as a going concern.</td></tr><tr><td colspan="1">â      Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that achieves fair presentation.</td></tr><tr><td colspan="1">â      Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the Consolidated Financial Statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.</td></tr><tr><td colspan="1">We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.</td></tr><tr><td colspan="1">We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.</td></tr><tr><td colspan="1">From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the Financial Statements of the current period and are therefore the key audit matters. We describe these matters in our auditorâs report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.</td></tr></table></arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:SignatureOfAuditorsPlace contextRef="ctx1" xml:lang="da">Odense</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx1">2021-03-19</arr:SignatureOfAuditorsDate>
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<ifrs-full:GrossProfit contextRef="ctx1" unitRef="vDKK" decimals="-3">79914000</ifrs-full:GrossProfit>
<ifrs-full:DistributionCosts contextRef="ctx1" unitRef="vDKK" decimals="-3">35039000</ifrs-full:DistributionCosts>
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<ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="ctx1" unitRef="vDKK" decimals="-3">5860000</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
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<ifrs-dk:DecreaseIncreaseInReceivables contextRef="ctx18" unitRef="vDKK" decimals="-3">537000</ifrs-dk:DecreaseIncreaseInReceivables>
<ifrs-full:InterestPaidClassifiedAsOperatingActivities contextRef="ctx18" unitRef="vDKK" decimals="-3">164000</ifrs-full:InterestPaidClassifiedAsOperatingActivities>
<ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="ctx18" unitRef="vDKK" decimals="-3">-1311000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
<ifrs-full:DividendsPaidClassifiedAsFinancingActivities contextRef="ctx18" unitRef="vDKK" decimals="-3">6168000</ifrs-full:DividendsPaidClassifiedAsFinancingActivities>
<ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="ctx18" unitRef="vDKK" decimals="-3">1237000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
<ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="ctx18" unitRef="vDKK" decimals="-3">-74000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
<ifrs-full:OtherIncome contextRef="ctx18" unitRef="vDKK" decimals="-3">900000</ifrs-full:OtherIncome>
<ifrs-full:AdministrativeExpense contextRef="ctx18" unitRef="vDKK" decimals="-3">3124000</ifrs-full:AdministrativeExpense>
<ifrs-full:ProfitLossFromOperatingActivities contextRef="ctx18" unitRef="vDKK" decimals="-3">-2224000</ifrs-full:ProfitLossFromOperatingActivities>
<ifrs-full:FinanceIncome contextRef="ctx18" unitRef="vDKK" decimals="-3">167000</ifrs-full:FinanceIncome>
<ifrs-full:FinanceCosts contextRef="ctx18" unitRef="vDKK" decimals="-3">331000</ifrs-full:FinanceCosts>
<ifrs-full:ProfitLossBeforeTax contextRef="ctx18" unitRef="vDKK" decimals="-3">-2388000</ifrs-full:ProfitLossBeforeTax>
<ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="ctx18" unitRef="vDKK" decimals="-3">-684000</ifrs-full:IncomeTaxExpenseContinuingOperations>
<ifrs-full:ProfitLoss contextRef="ctx18" unitRef="vDKK" decimals="-3">-1704000</ifrs-full:ProfitLoss>
<ifrs-full:OtherComprehensiveIncome contextRef="ctx18" unitRef="vDKK" decimals="-3">0</ifrs-full:OtherComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="ctx18" unitRef="vDKK" decimals="-3">-1704000</ifrs-full:ComprehensiveIncome>
<ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="ctx18" unitRef="vDKK" decimals="-3">-1704000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
<ifrs-full:AdjustmentsForReconcileProfitLoss contextRef="ctx19" unitRef="vDKK" decimals="-3">885000</ifrs-full:AdjustmentsForReconcileProfitLoss>
<ifrs-dk:DecreaseIncreaseInReceivables contextRef="ctx19" unitRef="vDKK" decimals="-3">0</ifrs-dk:DecreaseIncreaseInReceivables>
<ifrs-full:InterestPaidClassifiedAsOperatingActivities contextRef="ctx19" unitRef="vDKK" decimals="-3">209000</ifrs-full:InterestPaidClassifiedAsOperatingActivities>
<ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="ctx19" unitRef="vDKK" decimals="-3">-1073000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
<ifrs-full:DividendsPaidClassifiedAsFinancingActivities contextRef="ctx19" unitRef="vDKK" decimals="-3">0</ifrs-full:DividendsPaidClassifiedAsFinancingActivities>
<ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="ctx19" unitRef="vDKK" decimals="-3">1043000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
<ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="ctx19" unitRef="vDKK" decimals="-3">-30000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
<ifrs-full:OtherIncome contextRef="ctx19" unitRef="vDKK" decimals="-3">900000</ifrs-full:OtherIncome>
<ifrs-full:AdministrativeExpense contextRef="ctx19" unitRef="vDKK" decimals="-3">3132000</ifrs-full:AdministrativeExpense>
<ifrs-full:ProfitLossFromOperatingActivities contextRef="ctx19" unitRef="vDKK" decimals="-3">-2232000</ifrs-full:ProfitLossFromOperatingActivities>
<ifrs-full:FinanceIncome contextRef="ctx19" unitRef="vDKK" decimals="-3">29000</ifrs-full:FinanceIncome>
<ifrs-full:FinanceCosts contextRef="ctx19" unitRef="vDKK" decimals="-3">238000</ifrs-full:FinanceCosts>
<ifrs-full:ProfitLossBeforeTax contextRef="ctx19" unitRef="vDKK" decimals="-3">-2441000</ifrs-full:ProfitLossBeforeTax>
<ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="ctx19" unitRef="vDKK" decimals="-3">-1110000</ifrs-full:IncomeTaxExpenseContinuingOperations>
<ifrs-full:ProfitLoss contextRef="ctx19" unitRef="vDKK" decimals="-3">-1331000</ifrs-full:ProfitLoss>
<ifrs-full:OtherComprehensiveIncome contextRef="ctx19" unitRef="vDKK" decimals="-3">0</ifrs-full:OtherComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="ctx19" unitRef="vDKK" decimals="-3">-1331000</ifrs-full:ComprehensiveIncome>
<ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="ctx19" unitRef="vDKK" decimals="-3">-1331000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx20" xml:lang="da">Change in trade payables and other liabilities, etc.</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx20" unitRef="vDKK" decimals="-3">-17933000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx21" xml:lang="da">Change in trade payables and other liabilities, etc.</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx21" unitRef="vDKK" decimals="-3">-8635000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx22" xml:lang="da">Change in trade payables and other liabilities, etc.</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx22" unitRef="vDKK" decimals="-3">1089000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx23" xml:lang="da">Change in trade payables and other liabilities, etc.</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx23" unitRef="vDKK" decimals="-3">692000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx24" xml:lang="da">Cash flow from operating activities before financial items and tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx24" unitRef="vDKK" decimals="-3">8459000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx25" xml:lang="da">Cash flow from operating activities before financial items and tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx25" unitRef="vDKK" decimals="-3">26470000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx26" xml:lang="da">Cash flow from operating activities before financial items and tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx26" unitRef="vDKK" decimals="-3">-1147000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx27" xml:lang="da">Cash flow from operating activities before financial items and tax</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx27" unitRef="vDKK" decimals="-3">-864000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInOperatingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx28" xml:lang="da">Paid interim dividends</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx28" unitRef="vDKK" decimals="-3">-6168000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx29" xml:lang="da">Paid interim dividends</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx29" unitRef="vDKK" decimals="-3">0</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx30" xml:lang="da">Change in short-term bank facilities</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx30" unitRef="vDKK" decimals="-3">10884000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx31" xml:lang="da">Change in short-term bank facilities</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx31" unitRef="vDKK" decimals="-3">4184000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx32" xml:lang="da">Change in short-term bank facilities</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx32" unitRef="vDKK" decimals="-3">739000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx33" xml:lang="da">Change in short-term bank facilities</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx33" unitRef="vDKK" decimals="-3">610000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx34" xml:lang="da">Change in intra-Group balances</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx34" unitRef="vDKK" decimals="-3">6666000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx35" xml:lang="da">Change in intra-Group balances</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx35" unitRef="vDKK" decimals="-3">433000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-full:CashAndCashEquivalents contextRef="ctx36" unitRef="vDKK" decimals="-3">26560000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="ctx37" unitRef="vDKK" decimals="-3">10744000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="ctx38" unitRef="vDKK" decimals="-3">100000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="ctx39" unitRef="vDKK" decimals="-3">130000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="ctx40" unitRef="vDKK" decimals="-3">26000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:OtherIntangibleAssets contextRef="ctx40" unitRef="vDKK" decimals="-3">0</ifrs-full:OtherIntangibleAssets>
<ifrs-full:IntangibleAssetsAndGoodwill contextRef="ctx40" unitRef="vDKK" decimals="-3">0</ifrs-full:IntangibleAssetsAndGoodwill>
<ifrs-dk:OtherPlantFixturesAndFittingsToolsAndEquipment contextRef="ctx40" unitRef="vDKK" decimals="-3">0</ifrs-dk:OtherPlantFixturesAndFittingsToolsAndEquipment>
<ifrs-dk:LeaseholdImprovements contextRef="ctx40" unitRef="vDKK" decimals="-3">0</ifrs-dk:LeaseholdImprovements>
<ifrs-dk:PropertyPlantAndEquipmentInProgress contextRef="ctx40" unitRef="vDKK" decimals="-3">0</ifrs-dk:PropertyPlantAndEquipmentInProgress>
<ifrs-full:PropertyPlantAndEquipment contextRef="ctx40" unitRef="vDKK" decimals="-3">0</ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:InvestmentsInSubsidiaries contextRef="ctx40" unitRef="vDKK" decimals="-3">164158000</ifrs-full:InvestmentsInSubsidiaries>
<ifrs-full:OtherNoncurrentReceivables contextRef="ctx40" unitRef="vDKK" decimals="-3">0</ifrs-full:OtherNoncurrentReceivables>
<ifrs-full:DeferredTaxAssets contextRef="ctx40" unitRef="vDKK" decimals="-3">159000</ifrs-full:DeferredTaxAssets>
<ifrs-full:NoncurrentAssets contextRef="ctx40" unitRef="vDKK" decimals="-3">164317000</ifrs-full:NoncurrentAssets>
<ifrs-dk:CurrentReceivablesFromSubsidaries contextRef="ctx40" unitRef="vDKK" decimals="-3">375000</ifrs-dk:CurrentReceivablesFromSubsidaries>
<ifrs-full:CurrentTradeReceivables contextRef="ctx40" unitRef="vDKK" decimals="-3">0</ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTaxAssetsCurrent contextRef="ctx40" unitRef="vDKK" decimals="-3">525000</ifrs-full:CurrentTaxAssetsCurrent>
<ifrs-full:OtherCurrentReceivables contextRef="ctx40" unitRef="vDKK" decimals="-3">0</ifrs-full:OtherCurrentReceivables>
<ifrs-full:CurrentPrepayments contextRef="ctx40" unitRef="vDKK" decimals="-3">0</ifrs-full:CurrentPrepayments>
<ifrs-full:CurrentFinancialAssets contextRef="ctx40" unitRef="vDKK" decimals="-3">0</ifrs-full:CurrentFinancialAssets>
<ifrs-full:Cash contextRef="ctx40" unitRef="vDKK" decimals="-3">26000</ifrs-full:Cash>
<ifrs-full:CurrentAssets contextRef="ctx40" unitRef="vDKK" decimals="-3">926000</ifrs-full:CurrentAssets>
<ifrs-full:Assets contextRef="ctx40" unitRef="vDKK" decimals="-3">165243000</ifrs-full:Assets>
<ifrs-full:IssuedCapital contextRef="ctx40" unitRef="vDKK" decimals="-3">31064000</ifrs-full:IssuedCapital>
<ifrs-full:RetainedEarnings contextRef="ctx40" unitRef="vDKK" decimals="-3">107152000</ifrs-full:RetainedEarnings>
<ifrs-dk:DividendAvailableForDistribution contextRef="ctx40" unitRef="vDKK" decimals="-3">9252000</ifrs-dk:DividendAvailableForDistribution>
<ifrs-full:Equity contextRef="ctx40" unitRef="vDKK" decimals="-3">147468000</ifrs-full:Equity>
<ifrs-dk:TradeAndOtherCurrentPayablesToSubsidiaries contextRef="ctx40" unitRef="vDKK" decimals="-3">10996000</ifrs-dk:TradeAndOtherCurrentPayablesToSubsidiaries>
<ifrs-dk:CurrentPayablesToCreditInstitutions contextRef="ctx40" unitRef="vDKK" decimals="-3">4982000</ifrs-dk:CurrentPayablesToCreditInstitutions>
<ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers contextRef="ctx40" unitRef="vDKK" decimals="-3">309000</ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers>
<ifrs-full:OtherCurrentLiabilities contextRef="ctx40" unitRef="vDKK" decimals="-3">1488000</ifrs-full:OtherCurrentLiabilities>
<ifrs-full:CurrentLiabilities contextRef="ctx40" unitRef="vDKK" decimals="-3">17775000</ifrs-full:CurrentLiabilities>
<ifrs-full:Liabilities contextRef="ctx40" unitRef="vDKK" decimals="-3">17775000</ifrs-full:Liabilities>
<ifrs-full:EquityAndLiabilities contextRef="ctx40" unitRef="vDKK" decimals="-3">165243000</ifrs-full:EquityAndLiabilities>
<ifrs-full:CashAndCashEquivalents contextRef="ctx41" unitRef="vDKK" decimals="-3">100000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:OtherIntangibleAssets contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-full:OtherIntangibleAssets>
<ifrs-full:IntangibleAssetsAndGoodwill contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-full:IntangibleAssetsAndGoodwill>
<ifrs-dk:OtherPlantFixturesAndFittingsToolsAndEquipment contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-dk:OtherPlantFixturesAndFittingsToolsAndEquipment>
<ifrs-dk:LeaseholdImprovements contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-dk:LeaseholdImprovements>
<ifrs-dk:PropertyPlantAndEquipmentInProgress contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-dk:PropertyPlantAndEquipmentInProgress>
<ifrs-full:PropertyPlantAndEquipment contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:InvestmentsInSubsidiaries contextRef="ctx41" unitRef="vDKK" decimals="-3">164158000</ifrs-full:InvestmentsInSubsidiaries>
<ifrs-full:OtherNoncurrentReceivables contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-full:OtherNoncurrentReceivables>
<ifrs-full:DeferredTaxAssets contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-full:DeferredTaxAssets>
<ifrs-full:NoncurrentAssets contextRef="ctx41" unitRef="vDKK" decimals="-3">164158000</ifrs-full:NoncurrentAssets>
<ifrs-dk:CurrentReceivablesFromSubsidaries contextRef="ctx41" unitRef="vDKK" decimals="-3">1251000</ifrs-dk:CurrentReceivablesFromSubsidaries>
<ifrs-full:CurrentTradeReceivables contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTaxAssetsCurrent contextRef="ctx41" unitRef="vDKK" decimals="-3">537000</ifrs-full:CurrentTaxAssetsCurrent>
<ifrs-full:OtherCurrentReceivables contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-full:OtherCurrentReceivables>
<ifrs-full:CurrentPrepayments contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-full:CurrentPrepayments>
<ifrs-full:CurrentFinancialAssets contextRef="ctx41" unitRef="vDKK" decimals="-3">74000</ifrs-full:CurrentFinancialAssets>
<ifrs-full:Cash contextRef="ctx41" unitRef="vDKK" decimals="-3">26000</ifrs-full:Cash>
<ifrs-full:CurrentAssets contextRef="ctx41" unitRef="vDKK" decimals="-3">1888000</ifrs-full:CurrentAssets>
<ifrs-full:Assets contextRef="ctx41" unitRef="vDKK" decimals="-3">166046000</ifrs-full:Assets>
<ifrs-full:IssuedCapital contextRef="ctx41" unitRef="vDKK" decimals="-3">31064000</ifrs-full:IssuedCapital>
<ifrs-full:RetainedEarnings contextRef="ctx41" unitRef="vDKK" decimals="-3">124825000</ifrs-full:RetainedEarnings>
<ifrs-dk:DividendAvailableForDistribution contextRef="ctx41" unitRef="vDKK" decimals="-3">0</ifrs-dk:DividendAvailableForDistribution>
<ifrs-full:Equity contextRef="ctx41" unitRef="vDKK" decimals="-3">155889000</ifrs-full:Equity>
<ifrs-dk:TradeAndOtherCurrentPayablesToSubsidiaries contextRef="ctx41" unitRef="vDKK" decimals="-3">5206000</ifrs-dk:TradeAndOtherCurrentPayablesToSubsidiaries>
<ifrs-dk:CurrentPayablesToCreditInstitutions contextRef="ctx41" unitRef="vDKK" decimals="-3">4243000</ifrs-dk:CurrentPayablesToCreditInstitutions>
<ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers contextRef="ctx41" unitRef="vDKK" decimals="-3">5000</ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers>
<ifrs-full:OtherCurrentLiabilities contextRef="ctx41" unitRef="vDKK" decimals="-3">703000</ifrs-full:OtherCurrentLiabilities>
<ifrs-full:CurrentLiabilities contextRef="ctx41" unitRef="vDKK" decimals="-3">10157000</ifrs-full:CurrentLiabilities>
<ifrs-full:Liabilities contextRef="ctx41" unitRef="vDKK" decimals="-3">10157000</ifrs-full:Liabilities>
<ifrs-full:EquityAndLiabilities contextRef="ctx41" unitRef="vDKK" decimals="-3">166046000</ifrs-full:EquityAndLiabilities>
<cmn:NameOfAuditFirm contextRef="ctx42" xml:lang="da">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx42">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx42" xml:lang="da">Gert Fisker Tomczyk</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx42" xml:lang="da">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<arr:IdentificationNumberOfAuditor contextRef="ctx42">mne9777</arr:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx43" xml:lang="da">Mikael Johansen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx43" xml:lang="da">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<arr:IdentificationNumberOfAuditor contextRef="ctx43">mne23318</arr:IdentificationNumberOfAuditor>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx43">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx43" xml:lang="da">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
</xbrli:xbrl>