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| Type | Time | Amount | Unit |
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| ifrs-full:Assets | 2021-12-31 | 339020000 | dkk |
| ifrs-full:Assets | 2020-12-31 | 322058000 | dkk |
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| Type | Start date | End date | Amount | Unit |
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<mrv:StatementOfCorporateSocialResponsibility contextRef="ctx-1" id="pp-value-7" xml:lang="en">ActionsReport on Corporate SocialSKAKO will reduce consumption of kWh year on year in its production sites.Responsibility, cf. Section 99a of the We expect, however, to see a small increase in consumed kWh in 2022 since weDanish Financial Statements Actdo not expect the same levels of lock downs due to the Covid-19 pandemic in 2022SKAKO strives to operate its business in a responsible manner and wants toas in 2021.comply with the legislation in all the countries where operations are conducted.Furthermore, compliance with Human Rights and consideration for theKPIenvironment are considerable focus areas for the Group. SKAKOâs work withConsumed kWh in production sites.corporate social responsibility is based on value creation and risk management.SKAKO has chosen to focus its work on social responsibility within five areas:Environment, human rights, working environment, anti-corruption, and equality.Result for 2021 compared to goal for 2021The policies below have been approved by the Board of Directors.SKAKO realized 17.9% lower consumption of kWh in 2021 compared to the goal of 1,000,000 kWh. This is mainly caused by lock-down period in spring 2021.For a description of SKAKOs business model please see sections 2.1 and 3.1.Results & goalsEnvironmentGoal for 2022 Result 2021 Goal for 2021r Result 2020 Result 2019 Result 2018PolicySKAKO seeks to reduce its impact on the environment by reducing950,000 848,268 1,000,000 865,865 828,828 1,417,902energy consumption year on year. The Group is a know-how and engineeringcompany with production of key components. The production mainly consists ofassembling and testing and does not include energy-demand or pollutingRisksprocesses. All surface treatment processes are outsourced to sub-suppliers. A partof SKAKOâs supplier âCode of Conductâ addresses impact on the environment. SeeEnergy consumption is a variable of activity.under Human rights for more information about the supplier âCode of Conductâ.Furthermore, SKAKO actively seeks to reduce its energy consumption by,for example, installing LED lighting in its facilities. We are also currently exploringthe possibility of installing solar roof panels.In 2022, we will start a project to outline how SKAKO can become C02 neutral.Anti-corruption and briberyPolicyResults for 2021 compared to goals for 2021SKAKO seeks to avoid corruption and bribery by creating a framework that secures1. SKAKO A/S has maintained its gift policy throughout 2021.that employees at SKAKO are able to abide to laws and regulations, and that there2. SKAKO A/S has received no reported violations of anti-corruption lawswill never exist any doubt with regards to a SKAKO employeeâs impartiality.and regulations, and SKAKO Employee Code of Conduct in 2021.3. 95% of SKAKO employees have passed the SKAKO Employee Code ofConduct e-learning. The main reason for the result not being 100% is newActionshires in late 2021 who did not complete the Code of Conduct session yet.1. SKAKO enforces a gift policy.4. In 2021, SKAKO has extended the whistle blower scheme to also be2. SKAKO has introduced an internal whistle blower scheme to giveavailable to external parties. Furthermore, the whistle blower scheme is partemployees the opportunity to report on corruption, bribery and other mattersof the SKAKO Employee Code of Conduct e-learning.while being anonymous.3. SKAKO has developed an Employee âCode of Conductâ e-learningResults & goalsthat describes the way SKAKO expects all its employees to act in accordancewith laws and regulations. The employee âCode of Conductâ also describesGoal for Result forResultResult usage of the whistle blower scheme. Every year all SKAKO employees2022202120202019must conduct the Employee âCode of Conductâ e-learning session.2 0 0 0 04. Maintain whistle blower scheme to also be available for external parties.3 100% 95% 99% 81%KPIsRisks2. No reported violations of anti-corruption laws and regulations, and SKAKO 2. Employees lack knowledge of the whistle blower scheme.Employee Code of Conduct.3. Employee âCode of Conductâ e-learning is not prioritized.3. All employees to pass SKAKOâs Employee âCode of Conductâ e-learning.Human rightsPolicyTo SKAKO, respect of human rights is about the companyâs ownemployeesâ conditions and securing that suppliers and sub-suppliers deliverservices to the Group in a way that considers their employeesâ rights includingsafety and health.ActionsSKAKO has formulated a Supplier âCode of Conductâ that specifies principleswe expect our supplier to follow. This ensures that suppliers and their suppliersproduce and deliver their services to the Group in a way that considers theenvironment and the employeesâ rights.KPIThe part of our main suppliers that have signed our supplier âCode of Conductâ.Result for 2021 compared to goal for 2021SKAKO has not reached the goal of having all suppliers sign our code ofconduct. This will be another target in 2022 and forward. Code of Conduct forSKAKO group is currently being revised and will be launched in summer 2022.Results & goalsGoal 2022 Result 2021 Goal for 2021 Result 2020 Result 201995% 85% 100% 85% 82%RisksLack of transparency in compliance with SKAKOs Supplier âCode of Conductâ.Working environmentPolicyResults for 2021 compared to goals for 2021Our employees are our most valuable asset and key to providing high-quality1. SKAKO is revising its global setup for monitoring sick days.products and services to our customers. It is vital to SKAKOâs future success that2. In 2021 an employee survey was not performed. This will follow on group levelSKAKO is a safe, motivating and developing place to work.in spring 2022.Actions3. In 2021, SKAKO had 5 on-the-job accidents. Management does not find thissatisfactory and will keep working on eliminating on-the-job accidents1. The sick rate among employees is monitored and we follow up on employeesentirely.with high absence.4. In 2021, we did not meet our target for appraisal interviews. As this is a vital part2. SKAKO will produce an annual employee satisfaction survey to monitor theof the employee well-being, we will keep pushing for this.development in employee satisfaction. Processes are in place to ensure thatlow-scoring departments receive guidance on how to improve employeesatisfaction.Results & goals3. Number of on-the-job accidents is measured.Goal for ResultResult Result Result 4. All employees must have a least one yearly performance appraisal interview.202220212020201920181* 6.0 8.4 7.8 7.5 8.1KPIs2** >3.5 N/A 3.8 3.9 N/A1. The average sick rate among employees.3 0 5 7 4 62. An average employee satisfaction score of at least 3.5.4 100% 85% 90% 90% 78%3. Number of on-the-job accidents.Risks4. Percentage of performance appraisal interviews each year.1. Sick rate increases due to workload.2. Results are not followed up by actions rendering the measuring superfluous.3. Management does not reprimand violations of safety standards.4. Performance appraisal interviews are not prioritized due to workload.*Measured as total number of sick days divided by the average number of employees in the year**On a scale from 1 to 5, where 5 is the most positive score</mrv:StatementOfCorporateSocialResponsibility>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-1" id="pp-value-11" xml:lang="en">Equality, cf. Section 99b of the Danish Financial Statements ActPolicyActionsAt SKAKO A/S we believe that a diverse and tolerant organization makes1. SKAKO actively seeks to recruit new employees of all ethnicities and genders.the company stronger, increases the competitiveness and creates a good2. SKAKO seeks to have an improved gender distribution in employees andand innovative working environment. We want to develop and benefit from theManagement.total potential of all employees and that all employees can develop their fullpotential in balance between working life and private life.3. SKAKO seeks to have an improved gender distribution in the Board of Directors.At present, SKAKO A/S has one female board member who entered the Boardof Directors in April 2020 whereby SKAKO reached its goal of having at leastone female board member by 2022. However, the Board of Directors is aware thatKPIsthis still represents an underrepresentation and wants to support and contribute to1. Share of the underrepresented gender among all employees.the part of female board members being increased. Considering SKAKO A/Sâs2. Share of the underrepresented gender in Management.business and the line of business within which SKAKO A/S is operating, the Board of3. Share of the underrepresented gender in the Board of Directors.Directors has set the specific goal that the part of women elected at the generalmeeting is to amount to at least 40% by 2024.In the view of the Board of Directors, the determined goal is an ambitiousResults for 2021 compared to goals for 2021and realistic goal for a company within the lines of business in which SKAKO is1. In 2021, SKAKO is status quo, compared to 2020. However, the goal has notoperating as these lines of business traditionally do not have a large number ofyet been realized. According to our policy this will be a continuous focus forwomen neither in the board of directors nor at the other management levels.SKAKO.Within the last 12 months we succeeded in hiring one female manager whoreplaced a male manager. It is the plan of the Board of Directors to further2. In 2021, SKAKO is status quo, compared to 2020. Target has not been achieved,increase the number of female managers in the years to come.but will be part of the evaluation criteria for future recruitments tomanagementUltimately, SKAKO A/Sâs shareholders elect the Board of Directors at the companyâsgeneral assembly and consequently also determine the gender composition3. In 2021, the Board of Directors remained unchanged, with one female boardof the Board of Directors. To the extent that the Board of Directors proposesmember. Changes in the Board of Directors is currently not expected.new candidates for the Board of Directors, the Board of Directors will regardgender as one separate parameter in order to reach the determined goal. Whencandidates are proposed for SKAKO A/Sâs Board of Directors, it is essential that theResults & goalsmembers represent professional competences relevant to SKAKO A/S.Goal for Result Result Result Result It is SKAKOâs goal to increase the part of women in the management group20222021202020192018within a three-year period. SKAKO A/S will reach the goal by requiring candidates of1 20% women 17% women 17% women 14% women 17% womenboth genders in the recruiting phase and by taking into account theunderrepresented gender at succession planning. SKAKO works very intentionally2 20% women 17% women 17% women 13% women 13% womenon showing multiplicity in its marketing to signal that the company wants to reflect3 20% women 20% women 20% women 0% women 0% womenthe society in its employee composition.Risks1. We will not reach our targets because SKAKOâs industry is historically a male-dominated industry with limited access to female candidates.</mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:StatementOfTheDiversityPolicies contextRef="ctx-1" id="pp-value-12" xml:lang="en">Diversity, cf. Section 107d of the Danish Financial Statements ActPolicyAt SKAKO A/S we believe that a diverse and tolerant organization makesthe company stronger, increases the competitiveness and creates a goodand innovative working environment. We want to develop and benefit from thetotal potential of all employees and that all employees can develop their fullpotential in balance between working life and private life. Therefore, nodiscrimination based on gender, religion, ethnicity, sexual orientation, etc. istolerated in SKAKO. When recruiting members to the SKAKO management team, weare convinced that diversity will add value to the company.To make sure all employees and management in SKAKO comply withSKAKOs policies of tolerance and inclusion, we have established an Employee âCodeof Conductâ e-learning that describes the way SKAKO expects all its employees toact in accordance with our policies, and laws and regulations.Actions1. SKAKO has developed an Employee âCode of Conductâ e-learningthat describes the way SKAKO expects all its employees to act in accordancewith laws and regulations. The employee âCode of Conductâ also describesusage of the whistle blower scheme. Every year all SKAKO employees mustcarry through the Employee âCode of Conductâ e-learning. The e-learningprovides the management with insight on how to secure diversity in theorganization and on management level.2. Enhance the awareness in the SKAKO management team on the benefits ofdiversity. This could be in a workshop with this specific purposeKPIsResults & goals1. All employees to pass SKAKOâs Employee âCode of Conductâ e-learning.Goal for Result Result Result Result Results for 2021 compared to goals for 2021202220212020201920181 100% 95% 90% 81% N/A1. 95% of SKAKO employees have passed the SKAKO Employee Code of Conduct e-learning. The main reason for the result not being 100% is new hires late in2021 who did not complete the Code of Conduct yet.Risks1. Employee âCode of Conductâ e-learning is not prioritized.</mrv:StatementOfTheDiversityPolicies>
<mrv:StatementOfPolicyForDataEthics contextRef="ctx-1" id="pp-value-13" xml:lang="en">Data ethics cf. Section 99d of the Danish FinancialStatements ActPolicyAt SKAKO A/S we are acting with responsibility, when it comes to data ethics. Thisapplies to all data, such as business intelligence data, employee information andsupplier/ customer information. We have defined eight basic principles of workingwith data:Welfare: Data on society, democracy and social relations are treated withrespect.Dignity: Treatment of data may not be used to harm an individual.Privacy: Any data treatment shall respect privacy and personal data shallbe protected. It should always be considered what data arenecessary and what are the sources of the data.Own rights: The individual should always have the right to obtain informationon what data are stored and know for what purpose the data areintended.Equality: Treatment of data may not discriminate with regards toethnicity, sexuality, sex, political opinions, religion, generical data,disability or other health related information.Justice: Treatment of data is performed with responsibility to locallegislation.Data security: Treatment of data shall be sufficiently safe, robust and reliable.Data shall be stored and shared in way that unintendedavailability for unauthorized use is impossible.Responsibility SKAKO is responsible for data collected, stored and distributedby SKAKO.Actions1. Continuously communicate the basic principles of data ethics to SKAKO staff.2. Implement annual review of data stored in CRM system.3. Secure that all customers and suppliers are confirming their consent with data stored in CRM.</mrv:StatementOfPolicyForDataEthics>
<mrv:CorporateGovernanceReport contextRef="ctx-1" id="pp-value-14" xml:lang="en">A complete schematic presentation of the recommendations and how we comply,Statutory report on corporate governance, cf. section 107 b of the Danish FinancialStatements Act, is available on our website under Investor Relations.We find it relevant to highlight a number of aspects and supplementaryinformation on corporate governance in the SKAKO Group in this chapter.</mrv:CorporateGovernanceReport>
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<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-35" id="pp-value-18" xml:lang="en">Carsten KrogsgaardThomsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-34" id="pp-value-17" xml:lang="en">Lars Tveen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-34" id="pp-value-19" xml:lang="en">DeputyChairman</cmn:TitleOfMemberOfSupervisoryBoard>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="pp-value-31" xml:lang="en">Further, in our opinion the Managementâs report includes a fair view of thedevelopment and performance of the Groupâs and the parent companyâs businessand financial condition, the profit for the year and of the Groupâs and the parentcompanyâs financial position, together with a description of the principal risks anduncertainties that the Group and the parent company face.In our opinion, the annual report of SKAKO A/S for the financial year 1 January to 31December 2021 with the file name 529900WNR3U8C847AW24-2021-12-31-en.zip isprepared, in all material respects, in compliance with the ESEF Regulation.We recommend the Annual Report for 2021 be approved at the Annual GeneralMeeting.Today, we have discussed and approved the Annual Report 2021 of SKAKO A/S forthe financial year 1 January â 31 December 2021.The annual report has been prepared and presented in accordance with InternationalFinancial Reporting Standards as adopted by the EU and further requirements inthe Danish Financial Statement Act.In our opinion, the consolidated financial statements and the parent companyfinancial statements give a true and fair view of the Groupâs and the parentcompanyâs assets, liabilities and financial position on 31 December 2021 and of theresults of the Groupâs and the parent companyâs operations and cash flows for thefinancial year 1 January â 31 December 2021.</sob:StatementByExecutiveAndSupervisoryBoards>
<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" id="pp-value-30" xml:lang="en">Faaborg, </sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" id="pp-value-29" xml:lang="en">2022-03-17</sob:DateOfApprovalOfAnnualReport>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-33" id="pp-value-16" xml:lang="en">Sophie Louise Knauer</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">To the shareholders of SKAKO A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="pp-value-33" xml:lang="en">Basis for opinionWe conducted our audit in accordance with International Standards on Auditing(ISAs) and the additional requirements applicable in Denmark. Our responsibilitiesunder those standards and requirements are further described in the Auditorâsresponsibilities for the audit of the Financial Statements section of our report.We believe that the audit evidence we have obtained is sufficient and appropriateto provide a basis for our opinion.IndependenceWe are independent of the Group in accordance with the International EthicsStandards Board for Accountantsâ International Code of Ethics for ProfessionalAccountants (IESBA Code) and the additional ethical requirements applicable inDenmark. We have also fulfilled our other ethical responsibilities in accordancewith these requirements and the IESBA Code. To the best of our knowledge andbelief, prohibited non-audit services referred to in Article 5(1) of Regulation (EU)No 537/2014 were not provided.AppointmentWe were first appointed auditors of SKAKO A/S on 26 April 2012 for the financialyear 2012. We have been reappointed annually by shareholder resolution for atotal period of uninterrupted engagement of 10 years including the financial year2021.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-34" xml:lang="en">Report on the audit of the Financial StatementsOur opinionIn our opinion, the Consolidated Financial Statements and the Parent CompanyFinancial Statements give a true and fair view of the Groupâs and the ParentCompanyâs financial position at 31 December 2021 and of the results of the Groupâsand the Parent Companyâs operations and cash flows for the financial year 1 Januaryto 31 December 2021 in accordance with International Financial ReportingStandards as adopted by the EU and further requirements in the Danish FinancialStatements Act.Our opinion is consistent with our Auditorâs Long-form Report to the AuditCommittee and the Board of Directors.What we have auditedThe Consolidated Financial Statements and Parent Company Financial Statementsof SKAKO A/S for the financial year 1 January to 31 December 2021 compriseincome statement and statement of comprehensive income, balance sheet, cashflow statement, statement of changes in equity and notes, including summary ofsignificant accounting policies for the Group as well as for the Parent Company.Collectively referred to as the âFinancial Statementsâ.</arr:OpinionOnAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="pp-value-36" xml:lang="en">Key audit matter How our audit addressed the key audit matterWe considered the appropriateness of the Groupâs accounting policies for revenue Revenue recognition from construction contractsrecognition and assessed compliance with applicable accounting standards.Revenue from customer contracts is recognised over time. The proportion of We performed risk assessment procedures with the purpose of achieving an revenue to be recognised in a particular period is calculated according to the understanding of it-systems, procedures and relevant controls relating to revenue percentage of completion of the project. This is measured by reference to the costs recognition from construction contracts. In respect of controls, we assessed of performing the contract incurred up to the relevant balance sheet date as a whether these were designed and implemented effectively to address the risk of percentage of the total estimated costs of performing the contract.material misstatement.Contract assets amounted to DKK 53 million (2020: DKK 66 million) net and We performed substantive procedures over input data from contracts and costs contract liabilities DKK 20 million (2020: DKK 6 million).allocated to projects in order to assess the accounting treatment and principles Recognition of the Groupâs revenue involves a high degree of subjectivity in applied.determining significant assumptions for the total estimated costs for the contracts.We assessed Managementâs estimated cost to completion and contribution margin for construction contracts in order to evaluate the valuation of We focused on this area, as recognition of revenue involves judgements made by construction contracts and recognised revenue. We compared the estimated Management originating from percentage of completion and estimated cost to contribution margins to actual contribution margins for finished projects and to completion. Reference is made to note 1 and 15.prior yearâs estimates.We performed a retrospective analysis of Managementâs ability to assess the cost Deferred tax assetsto completion and expected contribution margin in prior years.At 31 December 2021, the Group has recognised deferred tax assets of DKK 21 We tested Managementâs estimated percentage of completion by assessing million (2020: DKK 21 million).subsequent development in costs allocated to the projects and Managementâs updated estimates for cost to completion and contribution margin.Management is required to exercise considerable judgement when determining the appropriate amount to capitalise in respect of deferred tax.We evaluated Managementâs method for estimating the deferred tax assets.We focused on this area as the amounts involved are significant and the In understanding and evaluating Managementâs method and assumptions we valuation of tax assets is dependent on highly subjective assumptions on performed a retrospective analysis of Managementâs ability to budget the budgeted taxable income for the coming years. Reference is made to note 13.taxable income in prior years.Further, we examined the Groupâs budgets and projections for the coming years including significant assumptions. We evaluated and challenged the adequacy of the significant assumptions determined by Management in developing the accounting estimate.Key audit mattersKey audit matters are those matters that, in our professional judgement, were of most significance in our audit of the Financial Statements for 2021. These matterswere addressed in the context of our audit of the Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on thesematters.</arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-39" xml:lang="en">Statement on Managementâs ReviewManagement is responsible for Managementâs Review.Our opinion on the Financial Statements does not cover Managementâs Review, andwe do not express any form of assurance conclusion thereon.In connection with our audit of the Financial Statements, our responsibility is to readManagementâs Review and, in doing so, consider whether Managementâs Review ismaterially inconsistent with the Financial Statements or our knowledge obtained inthe audit, or otherwise appears to be materially misstated.Moreover, we considered whether Managementâs Review includes the disclosuresrequired by the Danish Financial Statements Act.Based on the work we have performed, in our view, Managementâs Review is inaccordance with the Consolidated Financial Statements and the Parent CompanyFinancial Statements and has been prepared in accordance with the requirements ofthe Danish Financial Statements Act. We did not identify any material misstatementin Managementâs Review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="pp-value-38" xml:lang="en">Managementâs responsibilities for the Financial StatementsManagement is responsible for the preparation of consolidated financial statementsand parent company financial statements that give a true and fair view in accordancewith International Financial Reporting Standards as adopted by the EU and furtherrequirements in the Danish Financial Statements Act, and for such internal control asManagement determines is necessary to enable the preparation of financialstatements that are free from material misstatement, whether due to fraud or error.In preparing the Financial Statements, Management is responsible for assessing theGroupâs and the Parent Companyâs ability to continue as a going concern, disclosing,as applicable, matters related to going concern and using the going concern basis ofaccounting unless Management either intends to liquidate the Group or the ParentCompany or to cease operations, or has no realistic alternative but to do so.</arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx-1" id="pp-value-40" xml:lang="en">Auditorâs responsibilities for the audit of the Financial StatementsOur objectives are to obtain reasonable assurance about whether the Financial⢠Evaluate the overall presentation, structure and content of the FinancialStatements as a whole are free from material misstatement, whether due to fraud orStatements, including the disclosures, and whether the Financial Statementserror, and to issue an auditorâs report that includes our opinion. Reasonablerepresent the underlying transactions and events in a manner that gives a trueassurance is a high level of assurance, but is not a guarantee that an audit conductedand fair view.in accordance with ISAs and the additional requirements applicable in Denmark willalways detect a material misstatement when it exists. Misstatements can arise from⢠Obtain sufficient appropriate audit evidence regarding the financial informationfraud or error and are considered material if, individually or in the aggregate, theyof the entities or business activities within the Group to express an opinion oncould reasonably be expected to influence the economic decisions of users taken onthe Consolidated Financial Statements. We are responsible for the direction,the basis of these Financial Statements.supervision and performance of the group audit. We remain solely responsibleAs part of an audit in accordance with ISAs and the additional requirementsfor our audit opinion.applicable in Denmark, we exercise professional judgement and maintainprofessional scepticism throughout the audit. We also:We communicate with those charged with governance regarding, among othermatters, the planned scope and timing of the audit and significant audit findings,⢠Identify and assess the risks of material misstatement of the Financialincluding any significant deficiencies in internal control that we identify during ourStatements, whether due to fraud or error, design and perform auditaudit.procedures responsive to those risks, and obtain audit evidence that issufficient and appropriate to provide a basis for our opinion. The risk of notWe also provide those charged with governance with a statement that we havedetecting a material misstatement resulting from fraud is higher than for onecomplied with relevant ethical requirements regarding independence, and toresulting from error, as fraud may involve collusion, forgery, intentionalcommunicate with them all relationships and other matters that may reasonably beomissions, misrepresentations, or the override of internal control.thought to bear on our independence and, where applicable, actions taken toeliminate threats or safeguards applied. From the matters communicated with those⢠Obtain an understanding of internal control relevant to the audit in order tocharged with governance, we determine those matters that were of most significancedesign audit procedures that are appropriate in the circumstances, but not forin the audit of the Financial Statements of the current period and are therefore thethe purpose of expressing an opinion on the effectiveness of the Groupâs andkey audit matters. We describe these matters in our auditorâs report unless law orthe Parent Companyâs internal control.regulation precludes public disclosure about the matter or when, in extremely rarecircumstances, we determine that a matter should not be communicated in our⢠Evaluate the appropriateness of accounting policies used and thereport because the adverse consequences of doing so would reasonably be expectedreasonableness of accounting estimates and related disclosures made byto outweigh the public interest benefits of such communication.Management.⢠Conclude on the appropriateness of Managementâs use of the going concernbasis of accounting and based on the audit evidence obtained, whether amaterial uncertainty exists related to events or conditions that may castsignificant doubt on the Groupâs and the Parent Companyâs ability to continueas a going concern. If we conclude that a material uncertainty exists, we arerequired to draw attention in our auditorâs report to the related disclosures inthe Financial Statements or, if such disclosures are inadequate, to modify ouropinion. Our conclusions are based on the audit evidence obtained up to thedate of our auditorâs report. However, future events or conditions may causethe Group or the Parent Company to cease to continue as a going concern.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="pp-value-51" xml:lang="en">Report on compliance with the ESEF RegulationAs part of our audit of the Financial Statements we performed procedures to express⢠Testing whether the annual report is prepared in XHTML format;an opinion on whether the annual report of SKAKO A/S for the financial year 1January to 31 December 2021 with the filename 529900WNR3U8C847AW24-2021-⢠Obtaining an understanding of the companyâs iXBRL tagging process and of12-31-en.zip is prepared, in all material respects, in compliance with the Commissioninternal control over the tagging process;Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEFRegulation) which includes requirements related to the preparation of the annual⢠Evaluating the completeness of the iXBRL tagging of the Consolidated Financialreport in XHTML format and iXBRL tagging of the Consolidated Financial Statements.Statements;Management is responsible for preparing an annual report that complies with theESEF Regulation. This responsibility includes:⢠Evaluating the appropriateness of the companyâs use of iXBRL elementsselected from the ESEF taxonomy and the creation of extension elements⢠The preparing of the annual report in XHTML format;where no suitable element in the ESEF taxonomy has been identified;⢠The selection and application of appropriate iXBRL tags, including extensions to⢠Evaluating the use of anchoring of extension elements to elements in the ESEFthe ESEF taxonomy and the anchoring thereof to elements in the taxonomy, fortaxonomy; andall financial information required to be tagged using judgement wherenecessary;⢠Reconciling the iXBRL tagged data with the audited Consolidated FinancialStatements.⢠Ensuring consistency between iXBRL tagged data and the Consolidated FinancialStatements presented in human-readable format; andIn our opinion, the annual report of SKAKO A/S for the financial year 1 January to 31December 2021 with the file name 529900WNR3U8C847AW24-2021-12-31-en.zip is⢠For such internal control as Management determines necessary to enable theprepared, in all material respects, in compliance with the ESEF Regulation.preparation of an annual report that is compliant with the ESEF Regulation.Our responsibility is to obtain reasonable assurance on whether the annual report isprepared, in all material respects, in compliance with the ESEF Regulation based onthe evidence we have obtained, and to issue a report that includes our opinion. Thenature, timing and extent of procedures selected depend on the auditorâsjudgement, including the assessment of the risks of material departures from therequirements set out in the ESEF Regulation, whether due to fraud or error. Theprocedures include:</arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx-1" xml:lang="en">Odense,</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx-1" id="pp-value-49" xml:lang="en">2022-03-17</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx-42" id="pp-value-44" xml:lang="en">PricewaterhouseCoopers StatsautoriseretRevisionspartnerselskab</cmn:NameOfAuditFirm>
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<cmn:NameAndSurnameOfAuditor contextRef="ctx-42" id="pp-value-48" xml:lang="en">GertFiskerTomczyk</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-42" id="pp-value-47" xml:lang="en">State Authorized Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-42" xml:lang="en">mne9777</cmn:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-41" id="pp-value-43" xml:lang="en">MikaelJohansen</cmn:NameAndSurnameOfAuditor>
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<gsd:InformationOnTypeOfSubmittedReport contextRef="ctx-1" xml:lang="en">Annual report</gsd:InformationOnTypeOfSubmittedReport>
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