Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2021-12-31 | 1268597000 | dkk |
| ifrs-full:Assets | 2020-12-31 | 1640865000 | dkk |
| ifrs-full:Assets | 2021-12-31 | 1085087000 | dkk |
| ifrs-full:Assets | 2020-12-31 | 1235238000 | dkk |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2021-01-01 | 2021-12-31 | 1481818000 | dkk |
| ifrs-full:Revenue | 2020-01-01 | 2020-12-31 | 1407216000 | dkk |
| ifrs-full:Revenue | 2021-01-01 | 2021-12-31 | 401289000 | dkk |
| ifrs-full:Revenue | 2020-01-01 | 2020-12-31 | 382367000 | dkk |
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<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="pp-value-35" xml:lang="en">The Board of Directors and the Executive In our opinion, the management Board have today considered and ap-commentary contains a fair re-proved the annual report of Columbus A/S view of the development of the for the financial year 01.01.2021 - Group's and the Parentâs busi-31.12.2021. ness and financial matters, the results for the year and of the The annual report is prepared in accord-Parentâs financial position and ance with International Financial Reporting the financial position as a whole Standards as adopted by the EU and Dan-of the entities included in the ish disclosure requirements for listed com-consolidated financial state-panies. In addition, in our opinion the An-ments, together with a descrip-nual Report for Columbus A/S for 1 Janu-tion of the principal risks and ary - 31 December 2021 with the file name uncertainties that the Group and COLUMBUS-2021-12-31.zip in all material the Parent face. aspects is prepared in accordance with ESEF Regulation. We recommend the annual re- port for adoption at the Annual In our opinion, the consolidated financial General Meeting. statements and the parent financial state- ments give a true and fair view of the Groupâs and the Parentâs financial position at 31.12.2021 and of the results of their operations and cash flows for the financial year 2021. </sob:StatementByExecutiveAndSupervisoryBoards>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-37" xml:lang="en">Opinion We have audited the consolidated financial statements and the parent financial statements of Columbus A/S for the financial year 01.01.2021 - 31.12.2021, which comprise the income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies, for the Group as well as the Parent, and the statement of comprehensive income and the cash flow statement of the Group. The consolidated financial statements are prepared in accordance with International Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act, and the parent financial statements are prepared in accordance with the Danish Financial Statements Act. In our opinion, the consolidated financial statements give a true and fair view of the Groupâs financial position at 31.12.2021, and of the results of its operations and cash flows for the financial year 01.01.2021 - 31.12.2021 in accordance with International Financial Reporting Standards as adopted by the EU and additional requirements under the Danish Financial Statements Act. Further, in our opinion, the parent financial statements give a true and fair view of the Parentâs financial position at 31.12.2021, and of the results of its operations for the financial year 01.01.2021 - 31.12.2021 in accordance with the Danish Financial Statements Act. Our opinion is consistent with our audit book comments issued to the Audit Com-mittee and the Board of Directors. </arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="pp-value-39" xml:lang="en">Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements ap-plicable in Denmark. Our responsibilities under those standards and requirements are further described in the Auditorâs re-sponsibilities for the audit of the consoli-dated financial statements and the parent financial statements section of this audi-torâs report. We are independent of the Group in accordance with the InternationalEthics Standards Board for Accountantsâ International Code of Ethics for Profes-sional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appro-priate to provide a basis for our opinion. To the best of our knowledge and belief, we have not provided any prohibited non-audit services as referred to in Article 5(1) of Regulation (EU) No 537/2014. We were appointed auditors of Columbus A/S for the first time on 20.03.1998 for the financial year 1998. We have been reap-pointed annually by decision of the generalmeeting for a total contiguous engagementperiod of 22 years up to and including the financial year 2021. </arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="pp-value-41" xml:lang="en">Key audit matters Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the con-solidated financial statements and the par-ent financial statements for the financial year 01.01.2021 - 31.12.2021. These mat-ters were addressed in the context of our audit of the consolidated financial state-ments and the parent financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Carrying value of goodwill How the matter was addressed in our audit Refer to Note 10 in the consolidated In assessing the valuation of goodwill we financial statements. At 31 December obtained and evaluated Managementâs 2021 the carrying value of the Groupâs future cash flow forecasts for each Cash goodwill for continued operations was DKK Generating Unit (âCGUâ), and the 644.5 million. Annually, an impairment test underlying process by which they were is performed. The determination of the drawn up including the mathematical recoverable amount was based on the accuracy of the cash flow models, and individual CGU and the Discounted Cash reconciled future growth, investment and Flow Model (DCF model). Significant margin assumptions to the latest Board judgement is required by Management in approved budgets and financial forecasts. determining value-in-use including cash For each CGU, we evaluated the flow projections based on financial appropriateness of key market related budgets for 2022 and financial forecasts assumptions in Managementâs valuation for 2022- 2024, discount rate and growth models including discount rates and rate in the terminal period. Intangible terminal growth rates. We assessed the assets are considered to be a key audit reasonableness of Managementâs future matter due to the judgement associated forecasts of growth, investment and with determining the recoverable amount margin included in the cash flow forecastscombined with the significance of the in light of the historical accuracy of such balance of goodwill to the financial forecasts and the current operational statements. results. We independently calculated a weighted average cost of capital by making reference to market data and verified the long-term growth rate to market data. In assessing the level of headroom in respect of these CGUs, we performed a downside sensitivity analysis around the key assumptions, using a range of higher WACC and lower cash flows, and we concluded that headroom was maintained under these scenarios. </arr:KeyAuditMattersAudit>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-36" xml:lang="en">To the shareholders of Columbus A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-43" xml:lang="en">Statement on the management commentary Management is responsible for the man-agement commentary. Our opinion on the consolidated financial statements and the parent financial state-ments does not cover the management commentary, and we do not express any form of assurance conclusion thereon. In connection with our audit of the consoli-dated financial statements and the parent financial statements, our responsibility is to read the management commentary and, in doing so, consider whether the manage-ment commentary is materially incon-sistent with the consolidated financial statements and the parent financial state-ments or our knowledge obtained in the audit or otherwise appears to be materially misstated. Moreover, it is our responsibility to con-sider whether the management commen-tary provides the information required un-der the Danish Financial Statements Act. Based on the work we have performed, weconclude that the management commen-tary is in accordance with the consolidated financial statements and the parent finan-cial statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement of the management commentary. </arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="pp-value-44" xml:lang="en">Management's responsibilities for the consolidated financial statements and the parent financial statements Management is responsible for the preparation of consolidated financial statements that give a true and fair view in accordance with International Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act as well as the preparation of parent financial statements that give a true and fair view in accordance with the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of consolidated financial statements and parent financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements and the parent financial state-ments, Management is responsible for as-sessing the Groupâs and the Parentâs abil-ity to continue as a going concern, for dis-closing, as applicable, matters related to going concern, and for using the going concern basis of accounting in preparing the consolidated financial statements and the parent financial statements unless Management either intends to liquidate the Group or the Entity or to cease operations, or has no realistic alternative but to do so. </arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx-1" id="pp-value-45" xml:lang="en">Auditor's responsibilities for the audit material misstatement resulting from of the consolidated financial fraud is higher than for one resulting statements and the parent financial from error, as fraud may involve collu-statements sion, forgery, intentional omissions, Our objectives are to obtain reasonable misrepresentations, or the override of assurance about whether the consolidated internal control. financial statements and the parent finan-⢠Obtain an understanding of internal cial statements as a whole are free from control relevant to the audit in order to material misstatement, whether due to design audit procedures that are appro-fraud or error, and to issue an auditorâs re-priate in the circumstances, but not for port that includes our opinion. Reasonable the purpose of expressing an opinion assurance is a high level of assurance, but on the effectiveness of the Groupâs and is not a guarantee that an audit conducted the Parentâs internal control. in accordance with ISAs and the additional ⢠Evaluate the appropriateness of ac-requirements applicable in Denmark will counting policies used and the reason-always detect a material misstatement ableness of accounting estimates and when it exists. Misstatements can arise related disclosures made by Manage-from fraud or error and are considered ma-ment. terial if, individually or in the aggregate, ⢠Conclude on the appropriateness of they could reasonably be expected to in-Managementâs use of the going con-fluence the economic decisions of users cern basis of accounting in preparing taken on the basis of these consolidated fi-the consolidated financial statements nancial statements and these parent finan-and the parent financial statements, cial statements. and, based on the audit evidence ob- tained, whether a material uncertainty As part of an audit conducted in accord-exists related to events or conditions ance with ISAs and the additional require-that may cast significant doubt on the ments applicable in Denmark, we exercise Group's and the Parentâs ability to con-professional judgement and maintain pro-tinue as a going concern. If we con-fessional scepticism throughout the audit. clude that a material uncertainty exists, We also: we are required to draw attention in our auditorâs report to the related disclo-⢠Identify and assess the risks of material sures in the consolidated financial misstatement of the consolidated finan-statements and the parent financial cial statements and the parent financial statements or, if such disclosures are statements, whether due to fraud or er-inadequate, to modify our opinion. Our ror, design and perform audit proce-conclusions are based on the audit evi-dures responsive to those risks, and dence obtained up to the date of our obtain audit evidence that is sufficient auditorâs report. However, future eventsand appropriate to provide a basis for or conditions may cause the Group and our opinion. The risk of not detecting a the Entity to cease to continue as a go-ing concern. ⢠Evaluate the overall presentation, struc-ture and content of the consolidated fi-nancial statements and the parent fi-nancial statements, including the dis-closures in the notes, and whether the consolidated financial statements and the parent financial statements repre-sent the underlying transactions and events in a manner that gives a true and fair view. ⢠Obtain sufficient appropriate audit evi-dence regarding the financial infor-mation of the entities or business activi-ties within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely re-sponsible for our audit opinion. We communicate with those charged with governance regarding, among other mat-ters, the planned scope and timing of the audit and significant audit findings, includ-ing any significant deficiencies in internal control that we identify during our audit. We also provide those charged with govern-ance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our in-dependence, and, where applicable, safe-guards put in place and measures taken to eliminate threats. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the consoli-dated financial statements and the parent financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditorâs report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, wedetermine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communi-cation. </arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="pp-value-48" xml:lang="en">Report on compliance with the ESEF Regulation As part of our audit of the consolidated financial statements and the parent financial statements of Columbus A/S we performed procedures to express an opin-ion on whether the annual report of Columbus A/S for the financial year 01.01.2021 - 31.12.2021 with the file name COLUMBUS-2021-12-31.zip is prepared, in all material respects, in compliance with the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) which includes requirements related to the preparation of the annual report in XHTML format and iXBRL tagging of the consoli-dated and Parent financial statements. We communicate with those charged with governance regarding, among other mat-ters, the planned scope and timing of the audit and significant audit findings, includ-ing any significant deficiencies in internal control that we identify during our audit. We also provide those charged with govern-⢠Ensuring consistency between iXBRL ance with a statement that we have complied tagged data and the Consolidated and with relevant ethical requirements regarding Parent Financial Statements presented independence, and to communicate with in human readable format; and them all relationships and other matters that ⢠For such internal control as Manage-may reasonably be thought to bear on our in-ment determines necessary to enable dependence, and where applicable, related the preparation of an annual report that safeguards. is compliant with the ESEF Regulation. From the matters communicated with Our responsibility is to obtain reasonable those charged with governance, we deter-assurance on whether the annual report is mine those matters that were of most sig-prepared, in all material respects, in com-nificance in the audit of the consolidated fi-pliance with the ESEF Regulation based nancial statements and the parent finan-on the evidence we have obtained, and to cial statements of the current period and issue a report that includes our opinion. are therefore the key audit matters. We The nature, timing and extent of proce-describe these matters in our auditorâs re-dures selected depend on the auditorâs port unless law or regulation precludes judgement, including the assessment of public disclosure about the matter or the risks of material departures from the when, in extremely rare circumstances, we requirements set out in the ESEF Regula-determine that a matter should not be tion, whether due to fraud or error. The communicated in our report because the procedures include: adverse consequences of doing so would reasonably be expected to outweigh the ⢠Testing whether the annual report is public interest benefits of such communi-prepared in XHTML format; cation. ⢠Obtaining an understanding of the com- panyâs iXBRL tagging process and of Management is responsible for preparing internal control over the tagging pro-an annual report that complies with the cess; ESEF Regulation. This responsibility in-⢠Evaluating the completeness of the cludes: iXBRL tagging of the Consolidated and Parent Financial Statements; ⢠The preparing of the annual report in ⢠Evaluating the appropriateness of the XHTML format; companyâs use of iXBRL elements se-⢠The selection and application of appro-lected from the ESEF taxonomy and priate iXBRL tags, including extensions the creation of extension elements to the ESEF taxonomy and the anchor-where no suitable element in the ESEF ing thereof to elements in the taxon-taxonomy has been identified; omy, for financial information required ⢠Evaluating the use of anchoring of ex-to be tagged using judgement where tension elements to elements in the necessary; ESEF taxonomy; and ⢠Reconciling the iXBRL tagged data with the audited Consolidated and Parent Financial Statements. In our opinion, the annual report of Colum-bus A/S for the financial year 01.01.2021 - 31.12.2021 with the file name COLUM-BUS-2021-12-31.zip is prepared, in all ma-terial respects, in compliance with the ESEF Regulation. </arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx-1" id="pp-value-50" xml:lang="en">Copenhagen</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx-1" id="pp-value-51" xml:lang="en">2021-03-16</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx-60" id="pp-value-56" xml:lang="en">Deloitte Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-60" id="pp-value-55" xml:lang="en">33963556</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-60" id="pp-value-52" xml:lang="en">Bill Haudal Pedersen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-60" id="pp-value-53" xml:lang="en">State-Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-60" id="pp-value-54" xml:lang="en">mne30131</cmn:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-61" id="pp-value-57" xml:lang="en">Eskild Nørregaard Jakobsen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-61" id="pp-value-58" xml:lang="en">State-Authorised Public Accountant </cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-61" id="pp-value-59" xml:lang="en">mne11681</cmn:IdentificationNumberOfAuditor>
<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>
<fsa:ClassOfReportingEntity contextRef="ctx-1" xml:lang="en">Reporting class D</fsa:ClassOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx-1" xml:lang="en">www.columbusglobal.com</gsd:HomepageOfReportingEntity>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" xml:lang="en">13228345</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:NameOfSubmittingEnterprise contextRef="ctx-1" xml:lang="en">Columbus A/S</gsd:NameOfSubmittingEnterprise>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" xml:lang="en">Lautrupvang 6</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>
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