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Report: Sagsnummer X22-BL-84-MS

Report overview

Organization name	GN STORE NORD A/S
CVR number	24257843
Sagsnummer	X22-BL-84-MS
Period	2021-01-01 - 2021-12-31
Pages	45
Words	13400 (that's 0.11 the length of the Odyssey!)
Characters	89139
Sustainability info

Type	Separate report
UN Global Compact CoP	No UN Global Compact record found for this reporting period
Standards mentioned	Not yet analyzed
Text structure

A sparkline graph showing the number of pages, their relative length and how many times the word 'sustainability' occurs in them:
Documents

AARSRAPPORT (application/xml)	Open
AARSRAPPORT (application/xhtml+xml)	Open
AARSRAPPORT_ESEF (application/xml)	Open
ESEF_EXTENSION (application/zip)	Open
Sustainability report

Direct link: http://www.gn.com/sustainabilityESG2021
Extra info

Assets

Type	Time	Amount	Unit
ifrs-full:Assets	2021-12-31	23552000000	dkk
ifrs-full:Assets	2020-12-31	16682000000	dkk
Revenue

Type	Start date	End date	Amount	Unit
ifrs-full:Revenue	2021-01-01	2021-12-31	15775000000	dkk
ifrs-full:Revenue	2020-01-01	2020-12-31	13449000000	dkk
XML

See the xml submitted here:
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   <fsa:AverageNumberOfEmployees contextRef="ctx-63" decimals="0" unitRef="pure">6325</fsa:AverageNumberOfEmployees>
   <arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-2" xml:lang="en">In our opinion,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; C&lt;/span&gt;onsolidated Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements and the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; P&lt;/span&gt;arent Company&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsd7"&gt; F&lt;/span&gt;inancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws9"&gt; S&lt;/span&gt;tatemen&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1 ws1"&gt;ts give&lt;span class="ws4e"&gt; a&lt;span class="ws4d"&gt; t&lt;/span&gt;&lt;/span&gt;rue&lt;span class="ws4d"&gt; a&lt;/span&gt;nd fair view&lt;span class="ws50"&gt; &lt;span class="ws10b"&gt;of &lt;/span&gt;&lt;/span&gt;the&lt;span class="ws4e"&gt; Group&lt;/span&gt;âs &lt;/span&gt;and the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; P&lt;/span&gt;arent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d0"&gt; C&lt;/span&gt;ompanyâs financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; posi&lt;/span&gt;tion at&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; 3&lt;/span&gt;1&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10f"&gt; D&lt;/span&gt;ecember 2021&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10c"&gt; a&lt;/span&gt;nd of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; re&lt;/span&gt;sults of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; Gro&lt;/span&gt;upâs and the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; P&lt;/span&gt;arent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; C&lt;/span&gt;ompanyâs operations and cash flows for the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; fi&lt;/span&gt;nancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d1"&gt; y&lt;/span&gt;ear 1&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10c"&gt; J&lt;/span&gt;anuary&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; t&lt;/span&gt;o 31&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10f"&gt; D&lt;/span&gt;ecember 2021 i&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;n ac-cordance&lt;span class="ws4e"&gt; w&lt;/span&gt;ith International&lt;span class="ws108"&gt; F&lt;/span&gt;inancial&lt;span class="ws108"&gt; R&lt;/span&gt;eporting Standard&lt;span class="ws10b"&gt;s &lt;/span&gt;as &lt;/span&gt;adopted by&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; E&lt;/span&gt;U&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; a&lt;/span&gt;nd further requirements in the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; D&lt;/span&gt;anish Financial S&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;tatements A&lt;span class="ls9 wsa"&gt;ct. &lt;/span&gt;&lt;/span&gt;Our opinion is consistent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; w&lt;/span&gt;ith&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d2"&gt; &lt;/span&gt;our Auditorâs Long&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"&gt;-f&lt;/span&gt;orm&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws67"&gt; R&lt;/span&gt;eport&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; t&lt;/span&gt;o the Audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; C&lt;/span&gt;ommittee&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;nd the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; B&lt;/span&gt;oard of Directors. What&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws9"&gt; &lt;/span&gt;we have audited The&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; C&lt;/span&gt;onsolidated Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d1"&gt; S&lt;/span&gt;tatements and Parent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; C&lt;/span&gt;ompany&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; F&lt;/span&gt;inancial Statements of GN&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws69"&gt; &lt;/span&gt;Store&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6c"&gt; &lt;/span&gt;Nord&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d3"&gt; A&lt;/span&gt;/S&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10e"&gt; &lt;/span&gt;for the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; f&lt;/span&gt;inancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; y&lt;/span&gt;ear 1&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10f"&gt; J&lt;/span&gt;anuary&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d4"&gt; t&lt;/span&gt;o 31&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10c"&gt; &lt;span class="ls8 ws9"&gt;December&lt;span class="ws1d5"&gt; 2021,&lt;span class="ws1d6"&gt; p&lt;/span&gt;&lt;/span&gt;p&lt;span class="ws1d7"&gt; &lt;/span&gt;67&lt;span class="ls0 ws0"&gt;-1&lt;/span&gt;41 c&lt;/span&gt;&lt;/span&gt;omprise&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; i&lt;/span&gt;ncome&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; st&lt;/span&gt;atement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;nd st&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;atement&lt;span class="ws4a"&gt; &lt;/span&gt;of comprehensive&lt;span class="ws4d"&gt; i&lt;/span&gt;ncome,&lt;span class="ws68"&gt; ba&lt;/span&gt;lance&lt;span class="ws4e"&gt; she&lt;span class="ls9 wsa"&gt;et,&lt;span class="ws1d8"&gt; s&lt;/span&gt;tatement&lt;span class="wsd6"&gt; o&lt;/span&gt;f &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;eq&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsa"&gt;uity,&lt;span class="ws1d8"&gt; s&lt;/span&gt;tate-&lt;span class="ls1 ws1"&gt;ment&lt;span class="ws4a"&gt; &lt;/span&gt;of cash flows and notes,&lt;span class="ws1da"&gt; i&lt;/span&gt;ncluding summary&lt;span class="ws1db"&gt; &lt;/span&gt;of &lt;/span&gt;&lt;/span&gt;significant&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;c-counting policie&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;s &lt;/span&gt;for the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; G&lt;/span&gt;roup as well&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; a&lt;/span&gt;s for the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; P&lt;/span&gt;arent C&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;ompany.&lt;span class="ws68"&gt; C&lt;/span&gt;ol-&lt;span class="ls9 wsa"&gt;lectively&lt;span class="wsd7"&gt; r&lt;/span&gt;eferred&lt;span class="ws1dc"&gt; t&lt;/span&gt;o&lt;span class="ws1dd"&gt; as&lt;span class="ws1d9"&gt; t&lt;/span&gt;&lt;/span&gt;he âFinancial&lt;span class="ws9"&gt; S&lt;/span&gt;tatementsâ. &lt;/span&gt;&lt;/span&gt;</arr:OpinionOnAuditedFinancialStatements>
   <arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="pp-value-20" xml:lang="en">We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; c&lt;/span&gt;onducte&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;d &lt;/span&gt;our audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;n accordance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; w&lt;/span&gt;ith International&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tandards on Auditing (ISAs)&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;nd the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;dditional&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; re&lt;/span&gt;quirements applicable&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6c"&gt; &lt;/span&gt;in Denmark.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; &lt;span class="ls2c ws34"&gt;Ou&lt;/span&gt;&lt;/span&gt;r responsibilitie&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;s &lt;/span&gt;under those&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; st&lt;/span&gt;andards a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6a"&gt;nd &lt;/span&gt;requirements are&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; fur-&lt;/span&gt;ther describe&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;d &lt;/span&gt;in the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; A&lt;/span&gt;uditorâs responsibilities for the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;udit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6b"&gt; &lt;/span&gt;of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; F&lt;/span&gt;i-nancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements section of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsb"&gt; &lt;/span&gt;our report.   We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; be&lt;/span&gt;lieve&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;hat&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;udit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; e&lt;/span&gt;vidence&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; w&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ha&lt;/span&gt;ve&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; obt&lt;/span&gt;ained is sufficient&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;nd appropriate&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;o provide&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;span class="ws4d"&gt; ba&lt;/span&gt;&lt;/span&gt;sis&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsb"&gt; &lt;/span&gt;for our opinion. Independence We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;re&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; i&lt;/span&gt;ndependent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; &lt;/span&gt;of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; Gr&lt;/span&gt;oup in accordance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; w&lt;/span&gt;ith the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; I&lt;/span&gt;nternational Ethics Standards Board for Accountantsâ&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; I&lt;/span&gt;nternational&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; C&lt;/span&gt;ode&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;of Ethics for Professional&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; A&lt;/span&gt;ccountant&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;s &lt;/span&gt;(IESBA&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; C&lt;/span&gt;ode)&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;nd the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;dditional&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; e&lt;span class="ls30 ws38"&gt;thical &lt;/span&gt;&lt;/span&gt;requirements applicable&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; i&lt;/span&gt;n Denmark.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; W&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ha&lt;/span&gt;ve&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;lso fulfille&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;d &lt;/span&gt;our other ethical&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; re&lt;/span&gt;sponsibilities in accordance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; w&lt;/span&gt;ith these&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; re&lt;/span&gt;quirements and the IESBA Code.   To the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; be&lt;/span&gt;st&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; &lt;/span&gt;of our knowledge&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6c"&gt; &lt;/span&gt;and belief,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; pro&lt;/span&gt;hibite&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;d &lt;/span&gt;non&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"&gt;-a&lt;/span&gt;udit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; se&lt;/span&gt;rvices referred to in Article&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; 5&lt;/span&gt;(1)&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;of Regulation (EU)&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; N&lt;/span&gt;o 537/2014&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10c"&gt; w&lt;/span&gt;ere&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; not &lt;/span&gt;provided.  Appointment We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; w&lt;/span&gt;ere&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; fi&lt;/span&gt;rst&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;ppointed auditors of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt; &lt;/span&gt;GN&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws69"&gt; &lt;/span&gt;Store&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; N&lt;/span&gt;ord A/S&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10e"&gt; &lt;span class="ws10b"&gt;on &lt;/span&gt;&lt;/span&gt;21&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10c"&gt; M&lt;/span&gt;arch 2019&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10c"&gt; &lt;/span&gt;for the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; fi&lt;/span&gt;nancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; y&lt;/span&gt;ear 2019.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; W&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ha&lt;/span&gt;ve&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; be&lt;/span&gt;en reappointed annually by&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; sha&lt;/span&gt;reholder resoluti&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;on &lt;span class="ws6a"&gt;for &lt;/span&gt;&lt;/span&gt;a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;otal&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; pe&lt;/span&gt;riod of uninterrupted engage-ment&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; &lt;/span&gt;of three&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; y&lt;/span&gt;ears includi&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;ng &lt;/span&gt;the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; fi&lt;/span&gt;nancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; y&lt;/span&gt;ear 2021. </arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
   <arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">To the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsd6"&gt; s&lt;/span&gt;hareholders&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1e0"&gt; &lt;/span&gt;of GN&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1e1"&gt; S&lt;/span&gt;tore&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1e2"&gt; &lt;/span&gt;Nord&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; A&lt;/span&gt;/S </arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
   <arr:KeyAuditMattersAudit contextRef="ctx-1" id="pp-value-45" xml:lang="en">Key&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; a&lt;/span&gt;udit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; m&lt;/span&gt;atters are&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;hose&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1e7"&gt; &lt;/span&gt;matters that,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; i&lt;/span&gt;n our professional&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; j&lt;/span&gt;udge-ment,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; w&lt;/span&gt;ere&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;of most&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1e8"&gt; &lt;/span&gt;significance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; i&lt;/span&gt;n our audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; &lt;/span&gt;of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; F&lt;/span&gt;inancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tate-ments for 2021.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; T&lt;/span&gt;hese&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; m&lt;/span&gt;atters were&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;ddressed in the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; c&lt;/span&gt;ontext&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; &lt;/span&gt;of our audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; &lt;/span&gt;of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; F&lt;/span&gt;inancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements as a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; w&lt;/span&gt;hole,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; a&lt;/span&gt;nd in forming our opin-ion thereon,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; a&lt;/span&gt;nd we&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;do not&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; pr&lt;/span&gt;ovide&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;span class="ws4e"&gt; se&lt;/span&gt;&lt;/span&gt;parate&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; opi&lt;/span&gt;nion on these m&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;at-ters. &lt;/span&gt;Key aud&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;it matter&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"&gt; &lt;/span&gt;How our audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/&gt; addresse&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/&gt;d the k&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/&gt;ey audit ma&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/&gt;tter&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"&gt; &lt;/span&gt;Pre&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"&gt;-p&lt;span class="ls143 ws121"&gt;aid discounts&lt;span class="wsc"&gt; a&lt;/span&gt;nd dispenser&lt;span class="ws1ea"&gt; l&lt;/span&gt;oans&lt;span class="ws1eb"&gt; &lt;/span&gt;(financial&lt;span class="ws1ec"&gt; s&lt;/span&gt;upport&lt;span class="ws1ed"&gt; a&lt;/span&gt;rrangements) &lt;/span&gt;&lt;/span&gt;The&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; G&lt;/span&gt;r&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;oup &lt;/span&gt;provide&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;s &lt;/span&gt;financial support&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; a&lt;/span&gt;rrangements to certain of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f0"&gt; i&lt;/span&gt;t&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f1"&gt;s &lt;span class="ls144 ws1f2"&gt;customers, &lt;/span&gt;&lt;/span&gt;primarily&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f3"&gt; i&lt;/span&gt;n the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; U&lt;/span&gt;S.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws112"&gt; &lt;/span&gt;The&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f4"&gt; f&lt;/span&gt;inancia&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;l &lt;/span&gt;support&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f5"&gt; &lt;/span&gt;consist&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;s &lt;/span&gt;of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f0"&gt; p&lt;/span&gt;roviding pre&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0"&gt;-p&lt;/span&gt;aid dis-counts and loans (dispenser&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f6"&gt; loa&lt;/span&gt;ns). The&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; f&lt;/span&gt;inancial support&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f7"&gt; &lt;/span&gt;arrangements are&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;complex&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f3"&gt; du&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;multiple&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;and complex contract&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; e&lt;/span&gt;lements where&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;accounting treatment&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; a&lt;/span&gt;nd assessment&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; of&lt;span class="ws1f0"&gt; t&lt;/span&gt;&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; r&lt;/span&gt;e-coverability&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f3"&gt; i&lt;/span&gt;ncludes judgement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;s &lt;/span&gt;and assumptions.  We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; f&lt;/span&gt;ocused on this area&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; b&lt;/span&gt;ecause&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1b0"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; si&lt;/span&gt;gnificant&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f8"&gt; i&lt;/span&gt;mpact&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; &lt;/span&gt;on the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; C&lt;/span&gt;onsolidated Financia&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;l &lt;/span&gt;Statements and the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;multiple&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; a&lt;/span&gt;nd complex&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f3"&gt; c&lt;/span&gt;ontract&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; e&lt;/span&gt;lements in the a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws0"&gt;r-&lt;span class="ws1e9"&gt;rangements.  &lt;/span&gt;&lt;/span&gt;Refer&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws0"&gt; to&lt;span class="ws1f9"&gt; n&lt;/span&gt;&lt;/span&gt;ote&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d3"&gt; &lt;/span&gt;3.5&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws27"&gt; in&lt;span class="ls0 ws1fa"&gt; &lt;span class="ls142 ws0"&gt;the&lt;span class="ws1ee"&gt; C&lt;/span&gt;onsolidated Financial&lt;span class="ws1fb"&gt; S&lt;/span&gt;tatements.. &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; a&lt;/span&gt;ssessed whether&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f6"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; G&lt;/span&gt;roupâs&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt; a&lt;/span&gt;ccounting policies are&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; i&lt;/span&gt;n accordance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; w&lt;/span&gt;ith IFRS. We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; se&lt;/span&gt;lecte&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;d &lt;/span&gt;a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; sa&lt;/span&gt;mple&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; of&lt;span class="ws1b0"&gt; c&lt;/span&gt;&lt;/span&gt;ontracts related to financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fb"&gt; suppo&lt;/span&gt;rt&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; a&lt;/span&gt;rrangements and evaluated classification of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1b0"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; i&lt;/span&gt;ndividual element&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt;s &lt;/span&gt;of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f0"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; c&lt;/span&gt;ontracts. We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; e&lt;/span&gt;xamined the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; pr&lt;/span&gt;inciple&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;s &lt;/span&gt;for&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fc"&gt; &lt;/span&gt;recognition and valuation of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f0"&gt; l&lt;/span&gt;oa&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;ns &lt;/span&gt;and pre&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0"&gt;-p&lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1e9"&gt;aid &lt;/span&gt;discounts by&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f3"&gt; obt&lt;/span&gt;aini&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fd"&gt;ng &lt;/span&gt;external confirmations of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f0"&gt; out&lt;/span&gt;standing balances.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fe"&gt; W&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; e&lt;/span&gt;x-amined the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; p&lt;/span&gt;rinciples for&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f6"&gt; a&lt;/span&gt;mortisation of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d0"&gt; &lt;/span&gt;pre&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0"&gt;-p&lt;/span&gt;aid discounts a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;nd &lt;/span&gt;recalculated the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; a&lt;/span&gt;mortisation schedule. We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; e&lt;/span&gt;valuated and challenged the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ff"&gt; m&lt;/span&gt;odel,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fe"&gt; da&lt;/span&gt;ta&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;and assumptions applied in Man-agementâ&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;s &lt;/span&gt;assessment&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; o&lt;/span&gt;f&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f0"&gt; v&lt;/span&gt;aluation and impairment&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; of&lt;span class="ws1d0"&gt; &lt;/span&gt;&lt;/span&gt;financial support a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws0"&gt;r-rangement&lt;span class="ws1ef"&gt;s &lt;/span&gt;based on&lt;span class="ws1ef"&gt; &lt;/span&gt;an assessment&lt;span class="ws1f8"&gt; of&lt;span class="ws1d0"&gt; &lt;/span&gt;&lt;/span&gt;recoverability&lt;span class="ws1f3"&gt; a&lt;/span&gt;nd history&lt;span class="ws1f3"&gt; o&lt;/span&gt;f &lt;/span&gt;pa&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws0"&gt;yments.&lt;span class="ls0 ws2"&gt; &lt;/span&gt;&lt;/span&gt;Capitalisation and valuation of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1e0"&gt; d&lt;/span&gt;evelopment&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1af"&gt; &lt;/span&gt;costs The&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; G&lt;/span&gt;r&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;oup &lt;/span&gt;capitalises development&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; c&lt;/span&gt;osts withi&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fd"&gt;n &lt;/span&gt;both the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; he&lt;/span&gt;aring and audio seg-&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls145 ws1a9"&gt;men&lt;span class="ws200"&gt;t &lt;/span&gt;when&lt;span class="ws1f9"&gt; c&lt;/span&gt;ertain&lt;span class="ws49"&gt; c&lt;/span&gt;riteria&lt;span class="ws1fa"&gt; a&lt;/span&gt;ccording&lt;span class="ws1f9"&gt; to&lt;span class="ws49"&gt; I&lt;/span&gt;&lt;/span&gt;FRS are&lt;span class="ws1d3"&gt; &lt;/span&gt;met.  &lt;/span&gt;The&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; c&lt;/span&gt;riteria&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; f&lt;/span&gt;or&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws48"&gt; r&lt;/span&gt;ecognition a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fd"&gt;nd &lt;/span&gt;measurement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; of&lt;span class="ws1f0"&gt; de&lt;/span&gt;&lt;/span&gt;velopment&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f5"&gt; &lt;/span&gt;costs is subje&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls147 ws201"&gt;ct &lt;/span&gt;to Managementâs judgement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; a&lt;/span&gt;nd&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws202"&gt; a&lt;/span&gt;ssumptions,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsd6"&gt; w&lt;/span&gt;hich is uncertai&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;n &lt;/span&gt;by&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f3"&gt; na&lt;/span&gt;ture.   Completed development&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; p&lt;/span&gt;rojects&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fd"&gt; a&lt;/span&gt;re&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f4"&gt; a&lt;/span&gt;ssessed quarterly&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws203"&gt; &lt;/span&gt;for&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f6"&gt; i&lt;/span&gt;mpairment&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f8"&gt; i&lt;/span&gt;ndica-tions.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws112"&gt; F&lt;/span&gt;or&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws204"&gt; &lt;/span&gt;in&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"&gt;-p&lt;span class="ls142"&gt;rogress development&lt;span class="ws121"&gt; pr&lt;/span&gt;ojects impairment&lt;span class="ws121"&gt; t&lt;/span&gt;est&lt;span class="ws1fd"&gt;s &lt;/span&gt;are&lt;span class="ws55"&gt; &lt;/span&gt;performed &lt;/span&gt;&lt;/span&gt;quarterly.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fe"&gt; The&lt;span class="ws1f4"&gt; i&lt;/span&gt;&lt;/span&gt;mpairment&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f7"&gt; &lt;/span&gt;tests are&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; ba&lt;/span&gt;se&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;d &lt;/span&gt;on strategy&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f3"&gt; pla&lt;/span&gt;n approved by&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f3"&gt; M&lt;/span&gt;an-agement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f8"&gt; &lt;/span&gt;and value&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"&gt;-i&lt;span class="ls145 ws205"&gt;n&lt;/span&gt;-u&lt;span class="ls142"&gt;se&lt;span class="ws1ee"&gt; c&lt;/span&gt;alculations based on expected future&lt;span class="ws1f4"&gt; c&lt;/span&gt;ash flows. &lt;/span&gt;&lt;/span&gt;We &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;focused &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;on &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;this &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;area &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;because &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;the &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;criteria &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;for &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;recognition &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;and &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;measurement of &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;development &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _34"/&gt;projects &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;are &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _34"/&gt;subject &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;to &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _34"/&gt;Management &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _26"/&gt;judgemen&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;ts &lt;span class="_ _34"/&gt;and &lt;span class="_ _26"/&gt;assump-&lt;/span&gt;tions.  Refer&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws48"&gt; t&lt;/span&gt;o note&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;3.1&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws206"&gt; i&lt;/span&gt;n the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f4"&gt; C&lt;/span&gt;onsolidated Financial Statements. WIe&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; a&lt;/span&gt;ssessed whether&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f6"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; G&lt;/span&gt;roupâs&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt; a&lt;/span&gt;ccounting policies are&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; i&lt;/span&gt;n accordance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; w&lt;/span&gt;ith FRS. We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; se&lt;/span&gt;lecte&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;d &lt;/span&gt;a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; sa&lt;/span&gt;mple&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; of&lt;span class="ws1b0"&gt; i&lt;/span&gt;&lt;/span&gt;n&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0"&gt;-p&lt;/span&gt;rogress development&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; pr&lt;/span&gt;ojects a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;nd &lt;/span&gt;considered whether&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f6"&gt; a&lt;span class="ws201"&gt;ll &lt;/span&gt;&lt;/span&gt;criteria&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; de&lt;/span&gt;scribed in IFRS&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws207"&gt; w&lt;/span&gt;ere&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;met&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f7"&gt; &lt;/span&gt;as basi&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;s &lt;/span&gt;for&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f6"&gt; c&lt;/span&gt;apitalisation.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fe"&gt; W&lt;/span&gt;e a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws0"&gt;s-sessed relevant&lt;span class="ws121"&gt; i&lt;/span&gt;nternal control&lt;span class="ws1ef"&gt;s &lt;/span&gt;and performed substantive&lt;span class="ws1f4"&gt; a&lt;/span&gt;udit &lt;/span&gt;procedures to verify&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws203"&gt; &lt;/span&gt;capitalised amounts. We &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;evaluated &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;and &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;challenged &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;Managementâs &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;assessment &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;of &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;impairment &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;indica-tors &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;of &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;completed &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;development &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;projects &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;based &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;on &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;the &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;commercial &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;prospects of the projects. For&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f6"&gt; i&lt;/span&gt;n&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0"&gt;-p&lt;/span&gt;rogre&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fd"&gt;ss &lt;/span&gt;development&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; pr&lt;/span&gt;ojects,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws112"&gt; &lt;/span&gt;we&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; c&lt;/span&gt;hallenged the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; k&lt;/span&gt;ey&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws203"&gt; &lt;/span&gt;assumptions ap-plied in the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; v&lt;/span&gt;alue&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0"&gt;-i&lt;span class="ls145 ws205"&gt;n&lt;/span&gt;-u&lt;/span&gt;se&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; c&lt;/span&gt;alculations.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsd6"&gt; O&lt;/span&gt;ur&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1fc"&gt; &lt;/span&gt;work&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws208"&gt; &lt;/span&gt;was based on our&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws48"&gt; u&lt;/span&gt;nderstanding of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f0"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; bus&lt;/span&gt;iness cases and key&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f3"&gt; a&lt;/span&gt;ssumptions applied.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsd6"&gt; W&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;challenged&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws202"&gt; w&lt;/span&gt;hether&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f6"&gt; t&lt;/span&gt;he intend t&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ef"&gt;o &lt;/span&gt;finalise&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1f4"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws209"&gt; &lt;/span&gt;projects remain and whether&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws20a"&gt; &lt;/span&gt;the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; p&lt;/span&gt;rojects are&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; e&lt;/span&gt;xpected to generate&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ee"&gt; f&lt;/span&gt;uture&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;economic&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws120"&gt; b&lt;/span&gt;enefits exceeding the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws55"&gt; &lt;/span&gt;carrying values. </arr:KeyAuditMattersAudit>
   <arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-116" xml:lang="en">Management&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;s responsible&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; fo&lt;/span&gt;r Managementâs Report,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; &lt;/span&gt;pp 1-6&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls8 ws9"&gt;6&lt;span class="ls0 ws0"&gt;. &lt;/span&gt;&lt;/span&gt;Our opinion on the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; F&lt;/span&gt;inancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws20b"&gt; &lt;/span&gt;Statements does not&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; c&lt;/span&gt;over Managementâs Report,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; a&lt;/span&gt;nd we&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; &lt;span class="ws10b"&gt;do &lt;/span&gt;&lt;/span&gt;not&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; e&lt;/span&gt;xpress any&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; form&lt;span class="ws20c"&gt; &lt;/span&gt;&lt;/span&gt;of assurance c&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;onclusion thereon. &lt;/span&gt;In connection with our audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; o&lt;/span&gt;f the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; F&lt;/span&gt;inancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d1"&gt; S&lt;/span&gt;tatements,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws69"&gt; &lt;/span&gt;our responsi-bility&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; i&lt;/span&gt;s to read Managementâs Report&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;nd,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; i&lt;/span&gt;n doi&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6a"&gt;ng &lt;/span&gt;so,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; c&lt;/span&gt;onsider whether Managementâs Report&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;s materially&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; i&lt;/span&gt;nconsistent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; w&lt;/span&gt;ith the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; F&lt;/span&gt;i-nancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements or our knowledge&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; obt&lt;/span&gt;ained in the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;udit,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; &lt;/span&gt;or other-wise&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;ppears to be&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; m&lt;/span&gt;aterially&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; m&lt;/span&gt;isstated.  Moreover,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; w&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; c&lt;/span&gt;onsidered whether Managementâs Report&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;ncludes the disclosures required by&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; D&lt;/span&gt;anish Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements Act.  Based on the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; w&lt;/span&gt;ork&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws54"&gt; w&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; ha&lt;/span&gt;ve&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; p&lt;/span&gt;erformed,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws69"&gt; &lt;/span&gt;in our view,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; M&lt;/span&gt;anagementâs Re-port&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;span class="ws10b"&gt;s &lt;/span&gt;&lt;/span&gt;in accordance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; w&lt;/span&gt;ith the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6c"&gt; &lt;/span&gt;Consolidated Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements and the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; P&lt;/span&gt;arent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; C&lt;/span&gt;ompany&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; F&lt;/span&gt;inancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws20d"&gt; S&lt;/span&gt;tatements and has been prepared in accordance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; w&lt;/span&gt;ith the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; re&lt;/span&gt;quirements of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; D&lt;/span&gt;anish Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; &lt;span class="ls9 wsa"&gt;Statements &lt;/span&gt;&lt;/span&gt;Act.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; W&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; di&lt;/span&gt;d not&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;dentify&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; a&lt;/span&gt;ny&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4f"&gt; &lt;/span&gt;material&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; m&lt;/span&gt;isstatement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;n Managementâs Report. </arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
   <arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="pp-value-133" xml:lang="en">Management&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;s responsible&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; fo&lt;/span&gt;r the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; pre&lt;/span&gt;paration of consolidated finan-cial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; st&lt;/span&gt;atements and parent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws20e"&gt; c&lt;/span&gt;ompany&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; fi&lt;/span&gt;nancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; st&lt;/span&gt;atements that&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; gi&lt;/span&gt;ve&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a &lt;/span&gt;true&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;nd fair view&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws203"&gt; i&lt;/span&gt;n accordance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; w&lt;/span&gt;ith International&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws20f"&gt; &lt;/span&gt;Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; R&lt;/span&gt;eporting Standards as adopted by&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6c"&gt; &lt;/span&gt;EU&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; a&lt;/span&gt;nd further requirements in the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; D&lt;/span&gt;an-ish Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements Act,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws69"&gt; &lt;/span&gt;and for such internal&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; c&lt;/span&gt;ontrol&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws20b"&gt; &lt;/span&gt;as Manage-ment&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; de&lt;/span&gt;termines is necessary&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1db"&gt; t&lt;/span&gt;o enable&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; pre&lt;/span&gt;paration of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6a"&gt; &lt;/span&gt;financial statements that&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;re&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; fre&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; from&lt;span class="ws210"&gt; m&lt;/span&gt;&lt;/span&gt;aterial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; m&lt;/span&gt;isstatement,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; w&lt;/span&gt;hether due&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;o fraud or error. In preparing the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; F&lt;/span&gt;inancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; M&lt;/span&gt;anagement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;s responsible&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; fo&lt;/span&gt;r assessing the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; Gro&lt;/span&gt;upâs and the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6c"&gt; P&lt;/span&gt;arent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; C&lt;/span&gt;ompanyâs ability&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; t&lt;/span&gt;o continue&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;s a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; goi&lt;/span&gt;ng concern,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; di&lt;/span&gt;sclosing,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; a&lt;/span&gt;s applicable,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; m&lt;/span&gt;atters related to go&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls2d ws35"&gt;ing &lt;/span&gt;concern a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6a"&gt;nd &lt;/span&gt;using the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; goi&lt;/span&gt;ng concern basis of accounting unless Man-agement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; e&lt;/span&gt;ither intends to liquidate&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;span class="ws10b"&gt;Group &lt;/span&gt;&lt;/span&gt;or the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; P&lt;/span&gt;arent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; C&lt;/span&gt;ompany or to cease&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ope&lt;/span&gt;rations,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; o&lt;/span&gt;r ha&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6a"&gt;s &lt;/span&gt;no realistic&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws110"&gt; a&lt;/span&gt;lternative&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; but&lt;span class="ws4a"&gt; t&lt;span class="ws10b"&gt;o &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;do so. </arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
   <arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx-1" id="pp-value-147" xml:lang="en">objectives are&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;o obtain reasonable&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;ssurance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;bout&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; w&lt;/span&gt;hether the Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws9"&gt; S&lt;/span&gt;tatements&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d9"&gt; as &lt;/span&gt;a whole are free from&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d5"&gt; m&lt;/span&gt;aterial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws9"&gt; m&lt;/span&gt;isstatement, whether due&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;o fra&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;ud &lt;/span&gt;or error,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws69"&gt; a&lt;/span&gt;nd to issue&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;n auditorâs report&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; t&lt;/span&gt;hat&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;n-cludes our opinion.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws69"&gt; &lt;/span&gt;Reasonable&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;ssurance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; i&lt;/span&gt;s a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; hi&lt;/span&gt;gh level&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; &lt;/span&gt;of assurance, but&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;s not&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;span class="ws4e"&gt; gua&lt;/span&gt;&lt;/span&gt;rantee&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;hat&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws20e"&gt; a&lt;/span&gt;n audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; c&lt;/span&gt;onducted in accordance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;span class="ls3c ws4b"&gt;with &lt;/span&gt;&lt;/span&gt;IS&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4b"&gt;As&lt;span class="ws1e1"&gt; &lt;span class="ls1 ws1"&gt;and the&lt;span class="ws4d"&gt; a&lt;/span&gt;dditional&lt;span class="ws108"&gt; re&lt;/span&gt;quirements applicable&lt;span class="ws4e"&gt; i&lt;/span&gt;n Denmark&lt;span class="ws214"&gt; w&lt;/span&gt;ill &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;lways de-&lt;span class="ls9 wsa"&gt;tect&lt;span class="ws215"&gt; &lt;/span&gt;a material&lt;span class="ws9"&gt; m&lt;/span&gt;isstatement&lt;span class="ws216"&gt; &lt;/span&gt;when&lt;span class="ws1dc"&gt; i&lt;/span&gt;t&lt;span class="wsd6"&gt; ex&lt;/span&gt;ists.&lt;span class="ws1f2"&gt; M&lt;/span&gt;isstatements &lt;/span&gt;&lt;/span&gt;c&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsa"&gt;an&lt;span class="ws1dc"&gt; ar&lt;/span&gt;ise f&lt;span class="ls1 ws1"&gt;rom&lt;span class="ws67"&gt; f&lt;/span&gt;raud or error and are&lt;span class="ws4e"&gt; c&lt;/span&gt;onsidered material&lt;span class="ws108"&gt; i&lt;/span&gt;f, &lt;/span&gt;&lt;/span&gt;individually&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; &lt;/span&gt;or in the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;aggregate,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; t&lt;/span&gt;hey&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; c&lt;/span&gt;ould reasonably&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; b&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; e&lt;/span&gt;xpected to influence&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; e&lt;/span&gt;co-nomic&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws110"&gt; de&lt;/span&gt;cisions of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt; &lt;/span&gt;users taken on the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ba&lt;/span&gt;sis of these Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tate-ments. As part &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;of &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;an audit &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;in accordance &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;with &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;ISAs and &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;the &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/&gt;additional require-ments &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _6b"&gt; &lt;/span&gt;applicable &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _6b"&gt; &lt;/span&gt;in &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _6b"&gt; &lt;/span&gt;Denmark, &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _6b"&gt; &lt;/span&gt;we &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _6b"&gt; &lt;/span&gt;exercise &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _6b"&gt; &lt;/span&gt;professional &lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _6b"&gt; &lt;/span&gt;judgement and maintain professional scepticism throughout the audit. We also:  â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;Identify&lt;span class="ws52"&gt; a&lt;/span&gt;nd assess t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ri&lt;/span&gt;sks of material&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; m&lt;/span&gt;isstatement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; &lt;/span&gt;of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; F&lt;/span&gt;inan-cial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; w&lt;/span&gt;hether due&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6c"&gt; &lt;/span&gt;to fraud or error,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; de&lt;/span&gt;sign a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;nd &lt;/span&gt;perform&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; proc&lt;/span&gt;edures responsive&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;o those&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ri&lt;/span&gt;sks,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; a&lt;/span&gt;nd obtain audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1e8"&gt; e&lt;/span&gt;vi-dence&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws217"&gt; &lt;/span&gt;that&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;s sufficient&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;nd appropriate&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;o provide&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;span class="ws4d"&gt; ba&lt;/span&gt;&lt;/span&gt;sis for our&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;opinion.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; T&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ri&lt;/span&gt;sk&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws54"&gt; o&lt;/span&gt;f not&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; de&lt;/span&gt;tecting a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; m&lt;/span&gt;aterial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; m&lt;/span&gt;isstatement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; re&lt;/span&gt;sulting&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;from&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws67"&gt; f&lt;/span&gt;raud i&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;s &lt;/span&gt;higher than fo&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;r &lt;/span&gt;one&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; re&lt;/span&gt;sulti&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6a"&gt;ng &lt;/span&gt;from&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws218"&gt; e&lt;/span&gt;rror,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; a&lt;/span&gt;s fraud may&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;involve&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; c&lt;/span&gt;ollusion,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; fo&lt;/span&gt;rgery,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws69"&gt; &lt;/span&gt;intentional&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; om&lt;/span&gt;issions,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; m&lt;/span&gt;isr&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls9 wsa"&gt;epresenta-&lt;/span&gt;tions,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws69"&gt; &lt;/span&gt;or the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ov&lt;/span&gt;erride&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;span class="ws10b"&gt;of &lt;/span&gt;&lt;/span&gt;internal&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; c&lt;/span&gt;ontrol.â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;O&lt;/span&gt;btain an understanding of internal&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; c&lt;/span&gt;ontrol&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; re&lt;/span&gt;levant&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; t&lt;/span&gt;o the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;udit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;n&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;order to design audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; proc&lt;/span&gt;edures that&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;re&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;ppropriate&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; i&lt;/span&gt;n the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; c&lt;/span&gt;ircum-stances,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; but&lt;span class="ws6b"&gt; &lt;/span&gt;&lt;/span&gt;not&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; fo&lt;/span&gt;r the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; pur&lt;/span&gt;pose&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;of expressing an opinion on the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;span class="ls9 wsa"&gt;ef-&lt;/span&gt;&lt;/span&gt;fectiveness of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; Grou&lt;/span&gt;pâs and the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; P&lt;/span&gt;arent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; C&lt;/span&gt;ompanyâs internal&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; c&lt;/span&gt;on-trol.â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;E&lt;/span&gt;valuate&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;ppropriatene&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;ss &lt;/span&gt;of accounting policies used and the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;reasonableness of accounting&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d3"&gt; e&lt;/span&gt;stimates and related disclosures&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;made by&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsd7"&gt; M&lt;/span&gt;anagement.â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;C&lt;/span&gt;onclude&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; &lt;/span&gt;on the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;ppropriateness of Managementâ&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;s &lt;/span&gt;use&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; goi&lt;/span&gt;ng&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;concern basis of accounting and based on the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;udit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; e&lt;/span&gt;vidence&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ob-&lt;/span&gt;tained,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; w&lt;/span&gt;hether a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; m&lt;/span&gt;aterial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d1"&gt; unc&lt;/span&gt;ertainty&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; e&lt;/span&gt;xists related to events or&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;conditions that&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; m&lt;/span&gt;ay&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; c&lt;/span&gt;ast&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; s&lt;/span&gt;ignificant&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; dou&lt;/span&gt;bt&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws20e"&gt; &lt;/span&gt;on the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; G&lt;/span&gt;roupâs and the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;Parent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; C&lt;/span&gt;ompanyâs ability&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; t&lt;/span&gt;o continue&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;s a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; go&lt;/span&gt;ing concern.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; I&lt;span class="ws10b"&gt;f &lt;/span&gt;&lt;/span&gt;we&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; c&lt;/span&gt;on-clude&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;hat&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;span class="ws4d"&gt; m&lt;/span&gt;&lt;/span&gt;aterial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; u&lt;/span&gt;nc&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;ertainty&lt;span class="ws52"&gt; e&lt;/span&gt;xists,&lt;span class="ws51"&gt; w&lt;/span&gt;e&lt;span class="ws4d"&gt; a&lt;/span&gt;re&lt;span class="ws4e"&gt; re&lt;/span&gt;quired t&lt;span class="ws6a"&gt;o &lt;/span&gt;draw&lt;span class="ws50"&gt; a&lt;/span&gt;t-&lt;/span&gt;tention in our auditorâs report&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; t&lt;/span&gt;o the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; re&lt;/span&gt;lated disclosures in the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; F&lt;/span&gt;i-nancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements or,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; i&lt;/span&gt;f such&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d3"&gt; di&lt;/span&gt;sclosures are&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; i&lt;/span&gt;nadequate,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; t&lt;/span&gt;o modify&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;our o&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsb"&gt;pinion.&lt;span class="ws219"&gt; O&lt;span class="ws53"&gt;ur &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;conclusi&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;ons &lt;/span&gt;are&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ba&lt;/span&gt;sed on the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;udit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; e&lt;/span&gt;vidence&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; ob-&lt;/span&gt;tained up to the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; da&lt;/span&gt;te&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; &lt;/span&gt;of our auditorâs report.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws69"&gt; &lt;/span&gt;However,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; f&lt;/span&gt;uture&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;events or conditions may&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; c&lt;/span&gt;ause&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; &lt;span class="ws10b"&gt;Group &lt;/span&gt;&lt;/span&gt;or the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; P&lt;/span&gt;arent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; C&lt;/span&gt;ompany&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;to cease&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;o continue&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;s a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; go&lt;/span&gt;ing concern.â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;Evaluate&lt;span class="ws4e"&gt; t&lt;/span&gt;he&lt;span class="ws4e"&gt; ov&lt;/span&gt;erall&lt;span class="ws20d"&gt; pre&lt;/span&gt;sentation,&lt;span class="ws68"&gt; st&lt;/span&gt;ructure&lt;span class="ws4e"&gt; a&lt;/span&gt;nd content&lt;span class="ws20e"&gt; o&lt;/span&gt;f&lt;span class="wsb"&gt; t&lt;/span&gt;he&lt;span class="ws4e"&gt; F&lt;/span&gt;i-&lt;/span&gt;nancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; i&lt;/span&gt;ncluding&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d2"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; di&lt;/span&gt;sclosures,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; a&lt;/span&gt;nd whether the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; F&lt;/span&gt;i-nancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements represent&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6b"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; unde&lt;/span&gt;rlying transactions and&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;events in a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; m&lt;/span&gt;anner that&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;chieves a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;rue&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;nd fair view.â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;O&lt;/span&gt;btain sufficient&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;ppropriate&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6c"&gt; &lt;/span&gt;audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; e&lt;/span&gt;vidence&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; re&lt;/span&gt;garding the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; f&lt;/span&gt;inancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;information of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; e&lt;/span&gt;ntities or&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6a"&gt; &lt;/span&gt;business activities within the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6c"&gt; &lt;/span&gt;Group to&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;express an opinion on the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; C&lt;/span&gt;onsolidated Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; W&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;are&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; re&lt;/span&gt;sponsible&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;for the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; di&lt;/span&gt;rection,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; s&lt;/span&gt;upervision and performance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; of&lt;span class="ff1c"&gt; &lt;/span&gt;&lt;/span&gt;the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;group audit.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws69"&gt; &lt;/span&gt;We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; re&lt;/span&gt;main solely&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; re&lt;/span&gt;sponsible&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; fo&lt;/span&gt;r our audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6b"&gt; opi&lt;/span&gt;nion.Auditorâs responsibilities for the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;udit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; &lt;/span&gt;of t&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls9 wsa"&gt;he Financial&lt;span class="ws211"&gt; S&lt;/span&gt;tatements&lt;span class="ls0 ws212"&gt; &lt;/span&gt;&lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="fc0"&gt;Our &lt;/span&gt;We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; c&lt;/span&gt;ommunicate&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; w&lt;/span&gt;ith those&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6c"&gt; &lt;/span&gt;charged with governance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; re&lt;/span&gt;garding, among other matters,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; pl&lt;/span&gt;anned scope&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;nd timing of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6c"&gt; &lt;/span&gt;audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;nd significant&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; a&lt;/span&gt;udit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6b"&gt; &lt;/span&gt;findings,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; i&lt;/span&gt;ncluding any&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4f"&gt; &lt;/span&gt;significant&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6b"&gt; &lt;/span&gt;deficiencies in inter-nal&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; c&lt;/span&gt;ontrol&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; t&lt;/span&gt;hat&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; w&lt;/span&gt;e&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; i&lt;/span&gt;dentify&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; d&lt;/span&gt;uri&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;ng &lt;/span&gt;our audit. We&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;lso provide&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;hose&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; c&lt;/span&gt;harged with governance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; w&lt;/span&gt;ith a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; st&lt;/span&gt;atement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d0"&gt; t&lt;/span&gt;hat we&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; ha&lt;/span&gt;ve&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; c&lt;/span&gt;omplied with relevant&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d0"&gt; e&lt;/span&gt;thical&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; re&lt;/span&gt;quirements regarding inde-pendence,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; a&lt;/span&gt;nd to communicate&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; w&lt;/span&gt;ith them&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws218"&gt; a&lt;/span&gt;ll&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; re&lt;/span&gt;lationshi&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;ps &lt;/span&gt;and other matters that&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; m&lt;/span&gt;ay&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; re&lt;/span&gt;asonably&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; be&lt;span class="ls0 ws21a"&gt; &lt;/span&gt;&lt;/span&gt;thought&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d0"&gt; t&lt;span class="ws10b"&gt;o &lt;/span&gt;&lt;/span&gt;bear on our independence and,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; w&lt;/span&gt;here&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;pplicable,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; a&lt;/span&gt;ctions taken to eliminate&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;hreats or safeguards applied. From&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws218"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; m&lt;/span&gt;atters communicated with those&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; c&lt;/span&gt;harged with governance,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; &lt;/span&gt;we&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; de&lt;/span&gt;termine&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;hose&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; m&lt;/span&gt;atters that&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; w&lt;/span&gt;ere&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;of most si&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;gnificance&lt;span class="ws6c"&gt; &lt;/span&gt;in the&lt;span class="ws4e"&gt; a&lt;/span&gt;udit&lt;/span&gt; &lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"&gt;of&lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt; the&lt;span class="ws4e"&gt; F&lt;/span&gt;inancial&lt;span class="ws108"&gt; S&lt;/span&gt;tatements of the&lt;span class="ws4e"&gt; c&lt;/span&gt;urrent &lt;/span&gt;pe&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;riod and are&lt;span class="ws4e"&gt; t&lt;/span&gt;herefore&lt;span class="ws4e"&gt; t&lt;/span&gt;he&lt;span class="ws4e"&gt; &lt;/span&gt;key&lt;span class="ws52"&gt; a&lt;/span&gt;udit&lt;span class="ws4a"&gt; m&lt;/span&gt;atters.&lt;span class="ws68"&gt; W&lt;/span&gt;e&lt;span class="ws4e"&gt; de&lt;/span&gt;scribe&lt;span class="ws4e"&gt; t&lt;/span&gt;hese &lt;/span&gt;m&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;atters in our auditorâs report&lt;span class="ws4a"&gt; &lt;/span&gt;unless law&lt;span class="ws50"&gt; &lt;/span&gt;or regulation precludes &lt;/span&gt;public&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws21b"&gt; &lt;/span&gt;disclosure&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;bout&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; m&lt;/span&gt;atter or when,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; i&lt;/span&gt;n extremely&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; ra&lt;/span&gt;re c&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;ircumstances,&lt;span class="ws51"&gt; w&lt;/span&gt;e&lt;/span&gt; d&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls9 wsa"&gt;etermine that&lt;span class="wsd6"&gt; &lt;/span&gt;a matter&lt;span class="ws1dd"&gt; &lt;/span&gt;&lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;should not&lt;span class="ws4a"&gt; be &lt;/span&gt;&lt;/span&gt;c&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;ommunicate&lt;span class="ws6a"&gt;d &lt;/span&gt;in our&lt;span class="ws10b"&gt; &lt;/span&gt;report&lt;span class="ws4a"&gt; be&lt;/span&gt;cause&lt;/span&gt; t&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;he&lt;/span&gt; a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;dverse&lt;span class="ws4d"&gt; c&lt;/span&gt;onse-quences of &lt;/span&gt;doing so would reasonably&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; be&lt;span class="ws4d"&gt; e&lt;/span&gt;&lt;/span&gt;xpected to outweigh the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; &lt;/span&gt;public i&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;nterest&lt;span class="ws4a"&gt; be&lt;/span&gt;nefits of such communication. &lt;/span&gt;</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
   <arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="pp-value-224" xml:lang="en">Report&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1e3"&gt; &lt;/span&gt;on compliance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1e4"&gt; w&lt;/span&gt;ith the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1e4"&gt; E&lt;/span&gt;SEF&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws121"&gt; &lt;/span&gt;Regulation As part&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; &lt;/span&gt;of our audit&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; o&lt;/span&gt;f the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; F&lt;/span&gt;inancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements we&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; pe&lt;/span&gt;rformed proce-dures to express an opinion on wheth&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls9 wsa"&gt;er&lt;span class="ws1dc"&gt; t&lt;/span&gt;he a&lt;/span&gt;nnual&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; re&lt;/span&gt;port&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws21c"&gt; &lt;/span&gt;of G&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsb"&gt;N&lt;span class="ws219"&gt; S&lt;/span&gt;tore &lt;/span&gt;Nord A/S&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10e"&gt; fo&lt;/span&gt;r the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; fi&lt;/span&gt;nancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; y&lt;/span&gt;ear 1&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10c"&gt; J&lt;/span&gt;anuary&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; t&lt;/span&gt;o 31&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10c"&gt; D&lt;/span&gt;ecember 2021&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10c"&gt; w&lt;/span&gt;ith the file name G&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1 ws1"&gt;NStoreNord&lt;span class="ls0 ws0"&gt;-2&lt;span class="ls8 ws9"&gt;021&lt;/span&gt;-1&lt;span class="ls8 ws9"&gt;2&lt;/span&gt;-3&lt;span class="ls8 ws9"&gt;1.zip&lt;/span&gt;&lt;span class="ws21d"&gt; &lt;/span&gt;&lt;/span&gt;is prepared,&lt;span class="ws51"&gt; i&lt;/span&gt;n all&lt;span class="ws108"&gt; m&lt;/span&gt;aterial &lt;/span&gt;respects,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; i&lt;/span&gt;n compliance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; w&lt;/span&gt;ith the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; C&lt;/span&gt;ommission Delegated Regulation (EU)&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws21e"&gt; 2019/&lt;/span&gt;815 on&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d5"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws21e"&gt; &lt;span class="ls1 ws1"&gt;European Single&lt;span class="ws4e"&gt; E&lt;/span&gt;lectronic&lt;span class="ws21b"&gt; &lt;/span&gt;Format&lt;span class="ws4a"&gt; (&lt;/span&gt;ESEF&lt;span class="ws21f"&gt; R&lt;/span&gt;egu-&lt;/span&gt;&lt;/span&gt;lation)&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; w&lt;/span&gt;hich include&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;s &lt;/span&gt;requirements related to the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; pre&lt;/span&gt;paration of the annual&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; re&lt;/span&gt;port&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;n XHTML&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws220"&gt; fo&lt;/span&gt;rmat&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws20e"&gt; a&lt;/span&gt;nd iXBRL&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws220"&gt; t&lt;/span&gt;aggi&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;ng &lt;/span&gt;of the C&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;onsolidated F&lt;span class="ls9 wsa"&gt;inancial&lt;span class="ws9"&gt; S&lt;/span&gt;tatements. &lt;/span&gt;&lt;/span&gt;Management&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;s responsible&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; fo&lt;/span&gt;r preparing an annual&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; re&lt;/span&gt;port&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws34"&gt; &lt;/span&gt;that c&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;om-plies with the&lt;span class="ws4d"&gt; E&lt;/span&gt;SEF&lt;span class="ws1ae"&gt; R&lt;/span&gt;egulation.&lt;span class="ws68"&gt; T&lt;/span&gt;his responsibility&lt;span class="ws52"&gt; i&lt;/span&gt;ncludes: &lt;/span&gt;â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;Pr&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls9 wsa"&gt;epar&lt;span class="ls2d ws35"&gt;ing&lt;/span&gt;&lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wse"&gt; &lt;span class="ls1 ws1"&gt;the&lt;span class="ws4e"&gt; a&lt;/span&gt;nnual&lt;span class="ws108"&gt; re&lt;/span&gt;port&lt;span class="ws4a"&gt; i&lt;/span&gt;n XHTML&lt;span class="ws217"&gt; fo&lt;/span&gt;rmat;&lt;/span&gt;&lt;/span&gt;â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;The&lt;span class="ws4e"&gt; se&lt;/span&gt;lection and applicati&lt;span class="ws6a"&gt;on &lt;/span&gt;of appropriate&lt;span class="ws4e"&gt; i&lt;/span&gt;XBRL&lt;span class="ws220"&gt; t&lt;/span&gt;ags,&lt;span class="ws68"&gt; i&lt;/span&gt;ncluding&lt;span class="ff1c"&gt; &lt;/span&gt;&lt;/span&gt;extensions to the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; E&lt;/span&gt;SEF&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws21f"&gt; t&lt;/span&gt;axonomy&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; a&lt;/span&gt;nd the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; a&lt;/span&gt;nchoring thereof to ele-&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls9 wsa"&gt;ments&lt;span class="ls0 ws221"&gt; &lt;/span&gt;&lt;/span&gt;in the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;axonomy,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; f&lt;/span&gt;or all&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; fi&lt;/span&gt;nancial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; i&lt;/span&gt;nformation required to be&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;tagged using judgement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; w&lt;/span&gt;here&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; ne&lt;/span&gt;cessary;â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;Ensuring consistency&lt;span class="ws52"&gt; be&lt;/span&gt;tween iXBRL&lt;span class="ws217"&gt; t&lt;/span&gt;agged data&lt;span class="ws4e"&gt; a&lt;/span&gt;nd the&lt;span class="ws6c"&gt; &lt;/span&gt;Consoli-&lt;/span&gt;dated Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; S&lt;/span&gt;tatements presented in human&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"&gt;-r&lt;/span&gt;eadable&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; form&lt;/span&gt;at;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;andâ¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;For such internal&lt;span class="ws108"&gt; c&lt;/span&gt;ontrol&lt;span class="ws1d1"&gt; a&lt;/span&gt;s Management&lt;span class="ws4a"&gt; de&lt;/span&gt;termines necessary&lt;span class="ws52"&gt; t&lt;/span&gt;o&lt;span class="ff1c"&gt; &lt;/span&gt;&lt;/span&gt;enable&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; pre&lt;/span&gt;paration of a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws222"&gt;n &lt;/span&gt;annual&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; re&lt;/span&gt;port&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws1d4"&gt; &lt;/span&gt;that&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;s compliant&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; w&lt;/span&gt;ith&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; E&lt;/span&gt;SEF&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ae"&gt; R&lt;/span&gt;egulation.Our responsibility&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; i&lt;/span&gt;s to obtai&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;n &lt;/span&gt;reasonable&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; a&lt;/span&gt;ssurance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;on whether the an-&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1 ws1"&gt;nual&lt;span class="ws108"&gt; re&lt;/span&gt;port&lt;span class="ls0 ws223"&gt; &lt;/span&gt;is prepared,&lt;span class="ws68"&gt; i&lt;/span&gt;n all&lt;span class="ws108"&gt; m&lt;/span&gt;aterial&lt;span class="ws108"&gt; re&lt;/span&gt;spects,&lt;span class="ws68"&gt; i&lt;/span&gt;n compl&lt;/span&gt;iance with t&lt;span xmlns="http://www.w3.org/1999/xhtml" class="wsa"&gt;he E&lt;span class="ls1 ws1"&gt;SEF&lt;span class="ws21f"&gt; R&lt;/span&gt;egulation based on the&lt;span class="ws4e"&gt; e&lt;/span&gt;vidence&lt;span class="ws4e"&gt; w&lt;/span&gt;e&lt;span class="ws4d"&gt; ha&lt;/span&gt;ve&lt;span class="ws4e"&gt; obt&lt;/span&gt;ained,&lt;span class="ws51"&gt; a&lt;/span&gt;nd to &lt;/span&gt;&lt;/span&gt;issue&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; &lt;/span&gt;a&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; re&lt;/span&gt;port&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; t&lt;/span&gt;hat&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws20e"&gt; i&lt;/span&gt;ncludes our opinion.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; T&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; na&lt;/span&gt;ture,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; t&lt;/span&gt;iming and extent of&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt; procedures selected depend on the&lt;span class="ws4e"&gt; a&lt;/span&gt;uditorâs judgement,&lt;span class="ws51"&gt; i&lt;/span&gt;ncluding &lt;/span&gt;the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; &lt;/span&gt;assessment&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; &lt;/span&gt;of the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; ri&lt;/span&gt;sk&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws6a"&gt;s &lt;/span&gt;of material&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; de&lt;/span&gt;partures from&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws67"&gt; t&lt;/span&gt;he re&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;quirements set&lt;span class="ws4a"&gt; out i&lt;/span&gt;n the&lt;span class="ws4d"&gt; E&lt;/span&gt;SEF&lt;span class="ws1ae"&gt; R&lt;/span&gt;egulation,&lt;span class="ws68"&gt; w&lt;/span&gt;hether due&lt;span class="ws4d"&gt; t&lt;span class="ws10b"&gt;o &lt;/span&gt;&lt;/span&gt;fraud or &lt;/span&gt;error.&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; T&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; p&lt;/span&gt;ro-cedures include: â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;Testing whether the&lt;span class="ws4e"&gt; a&lt;/span&gt;nnual&lt;span class="ws108"&gt; r&lt;/span&gt;eport&lt;span class="ws4a"&gt; i&lt;/span&gt;s prepared in XHTML&lt;span class="ws220"&gt; f&lt;/span&gt;ormat;&lt;/span&gt;â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;Obtaining an understanding of the&lt;span class="ws4e"&gt; c&lt;/span&gt;ompanyâs iXBRL&lt;span class="ws220"&gt; t&lt;/span&gt;agging &lt;/span&gt;pro-cess and o&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;f &lt;/span&gt;internal&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; c&lt;/span&gt;ontrol&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; o&lt;/span&gt;ver the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; t&lt;/span&gt;agging process;â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;Evaluating the&lt;span class="ws4e"&gt; c&lt;/span&gt;ompletene&lt;span class="ws6a"&gt;ss &lt;/span&gt;of the&lt;span class="ws4d"&gt; i&lt;/span&gt;XBRL&lt;span class="ws217"&gt; t&lt;/span&gt;agging of the &lt;/span&gt;C&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;onsoli-&lt;span class="ls9 wsa"&gt;dated&lt;span class="ws1dc"&gt; F&lt;/span&gt;inancial&lt;span class="ws9"&gt; S&lt;/span&gt;tatements;&lt;/span&gt;&lt;/span&gt;â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;Evaluating the&lt;span class="ws4e"&gt; a&lt;/span&gt;ppropriateness of the&lt;span class="ws4d"&gt; c&lt;/span&gt;ompanyâs use&lt;span class="ws4d"&gt; o&lt;/span&gt;f iXBRL&lt;span class="ws220"&gt; e&lt;/span&gt;le-&lt;/span&gt;ments selected from&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws218"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; E&lt;/span&gt;SEF&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ae"&gt; t&lt;/span&gt;axonomy&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; a&lt;/span&gt;nd the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; c&lt;/span&gt;reati&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10b"&gt;on &lt;/span&gt;o&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls9 wsa"&gt;f&lt;span class="ws1d6"&gt; ex&lt;/span&gt;ten-&lt;/span&gt;sion elements where&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;no suitable&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; e&lt;/span&gt;lement&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4a"&gt; i&lt;/span&gt;n the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; E&lt;/span&gt;SEF&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws21f"&gt; t&lt;/span&gt;axonomy&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws52"&gt; ha&lt;/span&gt;s&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ff1c"&gt; &lt;/span&gt;been identified;â¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;Evaluating the&lt;span class="ws4e"&gt; use &lt;/span&gt;of anchoring of extension elements to elements&lt;span class="ff1c"&gt; &lt;/span&gt;&lt;/span&gt;in the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; E&lt;/span&gt;SEF&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ae"&gt; t&lt;/span&gt;axonomy; andâ¢&lt;span xmlns="http://www.w3.org/1999/xhtml" class="_ _2f"&gt; &lt;/span&gt;&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls1"&gt;Reconciling the&lt;span class="ws4e"&gt; i&lt;/span&gt;XBRL&lt;span class="ws220"&gt; t&lt;/span&gt;agged&lt;span class="ws1d3"&gt; da&lt;/span&gt;ta&lt;span class="ws4e"&gt; w&lt;/span&gt;ith the&lt;span class="ws4e"&gt; a&lt;/span&gt;udited Consolidated&lt;span class="ff1c"&gt; &lt;/span&gt;&lt;/span&gt;Financial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws224"&gt; &lt;/span&gt;Statements.In our opinion,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; t&lt;/span&gt;he&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; &lt;/span&gt;annual&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d1"&gt; re&lt;/span&gt;port&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws50"&gt; &lt;/span&gt;of GN&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; S&lt;/span&gt;tore&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; N&lt;/span&gt;ord A/S&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws10e"&gt; f&lt;/span&gt;or the fi&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1"&gt;nancial&lt;span class="ws108"&gt; &lt;span class="ls9 wsa"&gt;year&lt;span class="ws1dd"&gt; 1&lt;span class="ws1f6"&gt; Jan&lt;/span&gt;&lt;/span&gt;uary&lt;span class="wsd7"&gt; t&lt;/span&gt;o&lt;span class="ws1dc"&gt; 3&lt;/span&gt;1&lt;span class="ws48"&gt; D&lt;/span&gt;ecember&lt;span class="ws1dc"&gt; 2&lt;/span&gt;021&lt;span class="ws48"&gt; w&lt;/span&gt;ith&lt;span class="ws1dc"&gt; t&lt;/span&gt;he file name &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;GNStoreNord&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"&gt;-2&lt;span class="ls8 ws9"&gt;021&lt;/span&gt;-1&lt;span class="ls8 ws9"&gt;2&lt;/span&gt;-3&lt;span class="ls8 ws9"&gt;1.zip&lt;/span&gt;&lt;span class="ws225"&gt; &lt;/span&gt;&lt;/span&gt;is prepared,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws68"&gt; i&lt;span class="ws6a"&gt;n &lt;/span&gt;&lt;/span&gt;all&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws108"&gt; m&lt;/span&gt;aterial&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1d1"&gt; re&lt;/span&gt;spects,&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws51"&gt; i&lt;/span&gt;n compliance&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4d"&gt; w&lt;/span&gt;ith the&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws4e"&gt; E&lt;/span&gt;SEF&lt;span xmlns="http://www.w3.org/1999/xhtml" class="ws1ae"&gt; R&lt;/span&gt;egulation. </arr:AuditorsReportOnXbrlTagging>
   <gsd:InformationOnTypeOfSubmittedReport contextRef="ctx-1" xml:lang="en">Annual report</gsd:InformationOnTypeOfSubmittedReport>
   <cmn:TypeOfAuditorAssistance contextRef="ctx-1" xml:lang="en">Auditor's report on audited financial statements</cmn:TypeOfAuditorAssistance>
   <gsd:ToolForPreparingTheXBRLInstanceDocument contextRef="ctx-1" xml:lang="en">ParsePort XBRL Converter</gsd:ToolForPreparingTheXBRLInstanceDocument>
   <gsd:ReportingPeriodStartDate contextRef="ctx-1" xml:lang="en">2021-01-01</gsd:ReportingPeriodStartDate>
   <gsd:ReportingPeriodEndDate contextRef="ctx-1" xml:lang="en">2021-12-31</gsd:ReportingPeriodEndDate>
   <gsd:PrecedingReportingPeriodStartDate contextRef="ctx-1" xml:lang="en">2020-01-01</gsd:PrecedingReportingPeriodStartDate>
   <gsd:PredingReportingPeriodEndDate contextRef="ctx-1" xml:lang="en">2020-12-31</gsd:PredingReportingPeriodEndDate>
   <gsd:LegalEntityIdentifierOfReportingEntity contextRef="ctx-1" xml:lang="en">5493008U3H3W0NKPFL10</gsd:LegalEntityIdentifierOfReportingEntity>
   <gsd:NameOfReportingEntity contextRef="ctx-1" xml:lang="en">GN Store Nord A/S</gsd:NameOfReportingEntity>
   <fsa:ClassOfReportingEntity contextRef="ctx-1" xml:lang="en">Reporting class D</fsa:ClassOfReportingEntity>
   <gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx-1" xml:lang="en">24257843</gsd:IdentificationNumberCvrOfReportingEntity>
   <gsd:AddressOfReportingEntityStreetName contextRef="ctx-1" xml:lang="en">Lautrupbjerg</gsd:AddressOfReportingEntityStreetName>
   <gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx-1" xml:lang="en">7</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
   <gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" xml:lang="en">2750</gsd:AddressOfReportingEntityPostCodeIdentifier>
   <gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" xml:lang="en">Ballerup</gsd:AddressOfReportingEntityDistrictName>
   <gsd:AddressOfReportingEntityCountry contextRef="ctx-1" xml:lang="en">Denmark</gsd:AddressOfReportingEntityCountry>
   <gsd:TelephoneNumberOfReportingEntity contextRef="ctx-1" xml:lang="en">+4545750000</gsd:TelephoneNumberOfReportingEntity>
   <gsd:HomepageOfReportingEntity contextRef="ctx-1" xml:lang="en">gn.com</gsd:HomepageOfReportingEntity>
   <gsd:EmailOfReportingEntity contextRef="ctx-1" xml:lang="en">info@gn.com</gsd:EmailOfReportingEntity>
   <mrv:LinkToCorporateGovernanceReport contextRef="ctx-1" xml:lang="en">www.gn.com/CorporateGovernance2021</mrv:LinkToCorporateGovernanceReport>
   <mrv:LinkToStatementOfCorporateSocialResponsibility contextRef="ctx-1" xml:lang="en">gn.com/sustainabilityESG2021</mrv:LinkToStatementOfCorporateSocialResponsibility>
   <mrv:LinkToStatementOfDiversityPolicies contextRef="ctx-1" xml:lang="en">gn.com/sustainabilityESG2021</mrv:LinkToStatementOfDiversityPolicies>
   <mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-1" xml:lang="en">gn.com/sustainabilityESG2021</mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
   <mrv:LinkToStatementOfPolicyForDataEthics contextRef="ctx-2" xml:lang="en">gn.com/dataethicspolicy</mrv:LinkToStatementOfPolicyForDataEthics>
   <sob:PlaceOfSignatureOfStatement contextRef="ctx-1" xml:lang="en">Ballerup</sob:PlaceOfSignatureOfStatement>
   <sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" xml:lang="en">2022-02-10</sob:DateOfApprovalOfAnnualReport>
   <cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-3" xml:lang="en">RenÃ© Svendsen-Tune</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
   <cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-3" xml:lang="en">CEO, GN Store Nord &amp;amp; GN Audio</cmn:TitleOfMemberOfExecutiveBoard>
   <cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-4" xml:lang="en">Gitte Pugholm Aabo</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
   <cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-4" xml:lang="en">CEO, GN Hearing</cmn:TitleOfMemberOfExecutiveBoard>
   <cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-5" xml:lang="en">Peter la Cour Gormsen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
   <cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-5" xml:lang="en">CFO, GN Store Nord &amp;amp; GN Audio</cmn:TitleOfMemberOfExecutiveBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-6" xml:lang="en">Per Wold-Olsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-6" xml:lang="en">Chairman</cmn:TitleOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-7" xml:lang="en">Jukka Pekka Pertola</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-7" xml:lang="en">Deputy chairman</cmn:TitleOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-8" xml:lang="en">HÃ©lÃ¨ne Barnekow</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-9" xml:lang="en">Montserrat Maresch Pascual</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-10" xml:lang="en">Wolfgang Reim</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-11" xml:lang="en">Ronica Wang</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-12" xml:lang="en">Anette Weber</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-13" xml:lang="en">Morten Andersen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-14" xml:lang="en">Leo Larsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-15" xml:lang="en">Marcus Stuhr Perathoner</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <gsd:LegalEntityIdentifierOfSubmittingEnterprise contextRef="ctx-1" xml:lang="en">5493008U3H3W0NKPFL10</gsd:LegalEntityIdentifierOfSubmittingEnterprise>
   <gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" xml:lang="en">24257843</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
   <gsd:NameOfSubmittingEnterprise contextRef="ctx-1" xml:lang="en">GN Store Nord A/S</gsd:NameOfSubmittingEnterprise>
   <gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" xml:lang="en">Lautrupbjerg 7</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
   <gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" xml:lang="en">2750 Ballerup</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
   <arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Opinion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
   <arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Basis for Opinion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements>
   <arr:SignatureOfAuditorsPlace contextRef="ctx-1" xml:lang="en">Hellerup</arr:SignatureOfAuditorsPlace>
   <arr:SignatureOfAuditorsDate contextRef="ctx-1" xml:lang="en">2022-02-10</arr:SignatureOfAuditorsDate>
   <cmn:NameAndSurnameOfAuditor contextRef="ctx-16" xml:lang="en">Mogens NÃ¸rgaard Mogensen</cmn:NameAndSurnameOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx-16" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
   <cmn:IdentificationNumberOfAuditor contextRef="ctx-16" xml:lang="en">mne21404</cmn:IdentificationNumberOfAuditor>
   <cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-16" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
   <cmn:NameOfAuditFirm contextRef="ctx-16" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
   <gsd:AddressOfAuditorStreetName contextRef="ctx-16" xml:lang="en">Strandvejen</gsd:AddressOfAuditorStreetName>
   <gsd:AddressOfAuditorStreetBuildingIdentifier contextRef="ctx-16" xml:lang="en">44</gsd:AddressOfAuditorStreetBuildingIdentifier>
   <gsd:AddressOfAuditorPostCodeIdentifier contextRef="ctx-16" xml:lang="en">2900</gsd:AddressOfAuditorPostCodeIdentifier>
   <gsd:AddressOfAuditorDistrictName contextRef="ctx-16" xml:lang="en">Hellerup</gsd:AddressOfAuditorDistrictName>
   <gsd:AddressOfAuditorCountry contextRef="ctx-16" xml:lang="en">Denmark</gsd:AddressOfAuditorCountry>
   <cmn:NameAndSurnameOfAuditor contextRef="ctx-17" xml:lang="en">Mads Melgaard</cmn:NameAndSurnameOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx-17" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
   <cmn:IdentificationNumberOfAuditor contextRef="ctx-17" xml:lang="en">mne34354</cmn:IdentificationNumberOfAuditor>
   <cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-17" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
   <cmn:NameOfAuditFirm contextRef="ctx-17" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
   <gsd:AddressOfAuditorStreetName contextRef="ctx-17" xml:lang="en">Strandvejen</gsd:AddressOfAuditorStreetName>
   <gsd:AddressOfAuditorStreetBuildingIdentifier contextRef="ctx-17" xml:lang="en">44</gsd:AddressOfAuditorStreetBuildingIdentifier>
   <gsd:AddressOfAuditorPostCodeIdentifier contextRef="ctx-17" xml:lang="en">2900</gsd:AddressOfAuditorPostCodeIdentifier>
   <gsd:AddressOfAuditorDistrictName contextRef="ctx-17" xml:lang="en">Hellerup</gsd:AddressOfAuditorDistrictName>
   <gsd:AddressOfAuditorCountry contextRef="ctx-17" xml:lang="en">Denmark</gsd:AddressOfAuditorCountry>
</xbrli:xbrl>