Assets
| Type | Time | Amount | Unit |
|---|
Revenue
| Type | Start date | End date | Amount | Unit |
|---|
XML
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The full data:
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<ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory contextRef="ctx-4" id="s9_notes__9__70-1" xml:lang="da">ANVEND<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>T REGNSKABSPRAK<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>SISBrødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> er et aktieselskab hjemmehørende i Danm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ark. Den finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ielle del af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Ã¥rsrapporten for perioden 1. januar â 31. december 2022 omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>atter bÃ¥de koncernre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnskab for Brødr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> og dets dattervirksomhe-der (konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen) samt separat Ã¥rsr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egnskab f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or modervirksomheden.Konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernregnskabet s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt Ã¥rsregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skabet f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or Brødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> for 2022 aï¬Ã¦gges i over<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ensst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>emmelse med Inter-national Fin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ancial Reporting Stand<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ards (IFRS) som godk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>endt af EU og yderligere k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rav i Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sregnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>abslo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ven.Bestyr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>else og direktion har den 22. fe<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>bruar 2023 behandlet og g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>odkendt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Ã¥rsrapporten for 2022 for Brødr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ene A &amp; O Johansen A/S. Ã
rsrapporten forelægg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Brødrene A &amp; O Johansen A/Sâ aktionær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er til godk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>endelse pÃ¥ den ordinære generalfors<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>am-ling den 16. marts 2023.GRUNDLAG FOR UD<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ARBEJDELSEÃ
rsrapporten præsenteres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> i dansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e kroner afrundet til nærmes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>te 1.000 DKK.Ã
rsrapporten er udarbejdet efter det<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> histori<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ske k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostprincip med undtagelse af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> finansielle ins<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>trumenter reguler<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et til dag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>svær-di over res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ultatopgørel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>senDen anvendte re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>is, som er besk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>revet nedenfor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, er anvendt kons<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>istent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> i regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>absÃ¥ret og for sammenlignin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gs-tallene. F<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or standarder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, der implementeres frem<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>adrettet, k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orrigeres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> sammenlignin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gstal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lene ikke. ÃNDRING AF ANVEND<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>T REGNSKABSPRAKSISBrødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> har med virkning fra 1. j<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>anuar 2022 implementeret føl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gende ændrede st<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>andarder og fortolk-ningsbidr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag:⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _68"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _67"/>Ãndringer til IAS<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> 37 vedrørende op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gørelse af omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger til at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> opfylde en kontrakt <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved vur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dering af om k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ontrakten er tabsgivende.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7a"/>Ãndringer til IAS<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> 16 vedrørende indtægter fra s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>alg af varer produc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>eret pÃ¥ aktivet, inden der er klar til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> brug.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7a"/>Ãndringer til IFRS<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> 3 vedrørende ref<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erencer ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l den regn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skabsmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige begr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ebsramme (C<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>onceptual Fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amework).⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7a"/>Annual improvements (2018-2020 cyc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le).Ingen af o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>venstÃ¥ende ændring<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er har pÃ¥virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>et indregning og mÃ¥ling i 2022 eller forventes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> at pÃ¥virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e koncernen.K<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ONCERNREGNSKABETKonc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernregnskabet omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atter modervirksomheden Brødrene A &amp; O Johan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sen A/S (selsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>abet) samt dattervirksomheder, h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vori Brødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> har bestemmende indï¬ydelse. Konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen har bestemmende indï¬ydelse pÃ¥ en virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somhed, hvi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncernen er ek<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sponeret for el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler har ret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>variabl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e afkas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>t fra sin inv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>olvering i v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>irksomheden og har mu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lighed for at pÃ¥virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e disse afkast<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> gennem sin rÃ¥der<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et over s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>temmerne i virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>som-heden.V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ed vurderingen af, om k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernen har bestemmende indï¬ydel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>se, tages<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> hensyn til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de facto-k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ontrol og potentielle stemme-rettigheder, der pÃ¥ b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alancetid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> er reelle og h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ar subst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ans.En konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernoversigt fremgÃ¥r af ledel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sesberet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ningen.Konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernregnskabet er udarbejdet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> som et sammendr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag af modervirksomhedens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og de enkelte d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>attervirksomheders re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gn-skaber opgjort efter k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncernen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s regn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>is, elimineret f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>erninterne indtæg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ter og omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, aktiebesid<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>delser, int<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erne mellemværender og udb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ytter samt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> realiser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede og urealiser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede fortjenester ved tr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktioner mellem de konso<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>liderede virksomheder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> VIRKSOMHED<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>SAMMENSLUTNINGERNyerhvervede eller ny<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stiftede virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheder indregnes i k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernregnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>abet fra o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagelsestid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>Solgte eller afvik-lede virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheder indregnes i k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernregnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>abet frem til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> afstÃ¥elsestid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet. Ophørte aktivitet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er præsenteres sær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skilt. V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ed køb af nye virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheder, hv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen opnÃ¥r bestemmende indï¬ydelse over den købte v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>irksomhed, anvende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s overtagelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>smetoden. De tilkøbte <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomheders<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> identificerbar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e aktiver, f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orpligtelser og eventualforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ligtelser mÃ¥les til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> dagsværdi pÃ¥ o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagelsestid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet. Identific<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>erbare immaterielle aktiver indregne<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s, hvis<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de kan udsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>illes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> eller uds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>pringer fra en kontr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>aktlig ret. Der indregnes udskudt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> skat af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de foretagne omv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>urderinger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Overtagelsestid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> er det tidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nkt, hvor der f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktisk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> opnÃ¥s kontrol o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ver den overtagne <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomhed. Positiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e forskel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sbeløb (goodw<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ill) mell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>em pÃ¥ den ene side købs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vederlaget<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og dagsværdien af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> overtagne identific<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erbare ak-tiver, f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orpligtelser og eventualforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ligtelser indregnes som g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oodwill<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> under immat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erielle aktiver<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Goodwill afskrive<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e, men testes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> minimum Ã¥rligt for nedskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ningsbehov<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Første nedskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stest<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> udføres inden udgan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gen af o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagelsesÃ¥ret. V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ed overtagelsen henføres g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oodwill<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> til pengestrømsfrembring<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende enheder, der efterfølg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende danner grundlag f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or ned-skrivnings<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>test. Negativ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e forskel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sbeløb (negativ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> goodwi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ll) indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> i Ã¥rets re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> pÃ¥ overtagelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktet. Købsvederl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aget for en <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomhed be<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stÃ¥r af dags<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdien af det aft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alte vederl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag. SÃ¥fremt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> dele af køb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>svederlag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et er betinget<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> af fremtidige be<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>givenheder eller opfyldelse af aftalt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e betingelser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> denne del af køb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>svederlag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et til d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agsværdi pÃ¥ overtagelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stidspunkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et. Efterfølgende mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> betingede købsv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ederlag, der ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e er et egenk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>apitalinstrument, til dagsvær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>di over res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ultatopgørel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sen.Omkos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, der kan henføres til <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomheds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sammen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>slutning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er, indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes i Ã¥rets<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> result<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at ved afhol<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>delsen. Hvis der pÃ¥ o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ver<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elsestidsp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>unktet er u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erhed om identifikation ell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er mÃ¥ling af ov<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ertagne aktiver, forpligtel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ser eller even-tualforpligtelser el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler fas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tlæggelsen af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> købsvederl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aget, sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er første indregnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g pÃ¥ baggrund af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> foreløbigt opgjorte værdier<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. SÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>fremt det efterfølg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende vi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ser sig, at identific<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>erbare aktiver, forpligtelser og event<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ualforpligtelser hav<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>de en anden dagsværdi pÃ¥ overtagelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktet end først<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> antaget, re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>guleres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> opgørelsen og herunder g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oodwil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l indtil 12 mÃ¥neder efter o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagel-sen. Effekten af re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>guleringerne indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes i primoeg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapital<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en, og sammenlignin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gstal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> tilrettes. Herefter r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eguleres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> goodwil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l ikke. Ãndring<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er i skøn over beting<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede købsvederl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag indregnes i Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ets resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ltat.Fortjeneste ell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er tab ved afhændel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>se eller afvikling af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> dattervirksomheder opgøres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> som forsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ellen mel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lem sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gssummen el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler afviklingss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ummen og den regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>absmæss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ige værdi af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> nettoaktiver ink<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l. goodwil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l pÃ¥ s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>algstids<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>punktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> samt omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger til salg el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler afvikling. OMREGNING AF FREMMED <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>VAL<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>UT<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>A For hver af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de rapporterende virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>somheder i koncernen fa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stsættes en f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>unktionel <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta. Den f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>unktionelle <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta er den <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta, der anvendes i det<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> primære økonomi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ske mi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ljø, hvori den enk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>elte rapporterende virksomhed operer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>Tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>saktioner i andre valutaer end den fu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktionelle v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aluta er tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>saktioner i fremmed <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>Selskabets funktionel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le valut<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a er dansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e kroner<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. T<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ransaktioner i fremmed valut<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>a omregnes ved første indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egning til den fu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>nktionelle valuta efter tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>saktionsd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> kurs. Tilgodeh<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>avender, gæl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>d og andre monetære poster i fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>emmed valut<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a omregnes ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l den funktionel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aluta til b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alanced<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> valutak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>urs. Forsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ellen mellem balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>edagens kurs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og kursen pÃ¥ tids<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>punktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> for tilg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>odehavendets el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler gældens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> opstÃ¥en el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler indregning i senest<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e Ã¥rsrapport indregne<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s i resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ltatopgørelsen u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nder finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ielle pos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ter.V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ed indregning i konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ernregnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>abet af virksomheder med en anden fu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktionel v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aluta end dansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e kroner omregnes res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ul-tatopgørel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>serne til tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>saktionsd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> kurs, og bal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ancepo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sterne omregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til bal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ancedag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ens <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valutak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>urser. Som tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sakti<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>onsdagen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s kur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s anvendes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> gennemsnitsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>urs for de enk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>elte mÃ¥neder i det omfang, dette ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e giver et <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>væsentligt anderledes billede. Kursf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orskel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le opstÃ¥et<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> ved omre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gning af dis<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>se virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheders eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>al ved Ã¥rets<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> beg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>yndel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>se til bal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ancedag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ens <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta-kurser s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt ved omr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egning af re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sultatop<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gørelser fra g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ennemsnitskurser ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>edagens v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alutakur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ser indregnes i anden totalindk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>omst pÃ¥ en særsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ilt reserve for v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alutak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ursregulerin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ger under eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alen.Kursr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egulering af mel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>lemværender, der anses<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> for en del af den s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amlede nettoinv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>estering i <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomheder med en anden funktionel <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta end dan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ske k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>roner<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, indregnes i k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernregnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>abet i anden totalindk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>omst pÃ¥ en særskilt re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>serve for valuta-kursre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>guleringer u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nder egenk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>apitalen.FINANSIELLE INSTRUMENTER Aï¬edte finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ielle ins<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>trumenter indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> fra handelsd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agen og mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> i balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en til dag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sværdi. Pos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>itive og negative d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agsvær-dier af aï¬edte finan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sielle in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strumenter indgÃ¥r i andre til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>godehav<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ender henholdsv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>is anden gæld, og modr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egning af pos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>itive og negative <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdier foretag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es alene, nÃ¥r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomheden h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ar ret til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og intention om at afre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gne ï¬ere finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ielle in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strumenter netto. Dagsværdier f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or aï¬edte finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ielle ins<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>trumenter opgøres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> pÃ¥ grundlag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aktuelle m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>arked<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sdata s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt anerkendt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e vær-diansættelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>smetoder.Der benyttes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> i mindre grad re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>smæssig s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ikring i form af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> valut<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aterminsforret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>.RESUL<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>T<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>AT<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>- OG TO<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>TALINDK<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>OMST<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>OPGÃRELSENNettoomsætningNettoomsætning bes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tÃ¥r af sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g af handel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>svarer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, som indregnes i resultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>opgørelsen. Omsætnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g indregnes, nÃ¥r k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ontrollen over den enk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elte identificerb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>are leveringsf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orpligtelse overgÃ¥r ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l ku<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nden, og sÃ¥fremt indtægten k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>an opgøres pÃ¥lideligt og forventes modtag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et. Den indregnede omsætning mÃ¥l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es til d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agsværdien af det<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aftalte v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ederlag eksk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l. moms, afgifter og efter fradrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> afgivne rab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atter i forbindelse med s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alget.Omsætningen be<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stÃ¥r af k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ontrakter med én leverin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gsbeting<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>else, og hvor s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>algsomk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostningerne i al væsentlighed er en<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s uaf-hængigt af segment<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> eller sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gskan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>al. Rabatter fra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>drages<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> vederlag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et ba<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>seret pÃ¥ et e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stimat o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ver den sam<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lede rabat o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ver mÃ¥leperioden.Skyldig k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>undebonus op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gøres pÃ¥ s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>algstid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og fradr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ages nett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oomsætningen. Efterfølg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende regulerin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g til skyl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dig kun-debonus modre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes ligelede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s i nettoomsætnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g.V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>areforbrugV<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>areforbrug omfatter k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostprisen for <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>varer sol<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gt i regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>absÃ¥ret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> samt omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger til di<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stribution, som er direkte <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>variab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le med omsætningen. Person<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aleomko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erPersonal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eomkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atter omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er til g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ager og lønninger ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l personale, b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>idragsb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aserede pens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ionsordning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er, omkos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tninger til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> social<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> sikring s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>amt andre personalerelater<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede omkos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tninger sÃ¥som ud<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dannelse. Ekst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erne omkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ningerEksterne omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger omfatter omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger til int<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ern transport, adminis<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tration, rek<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lame- og udstil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lingsomk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er m.v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>., herunder omkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger ved drift<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> af fa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ste ejendomme s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt tab pÃ¥ de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>bitorer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>. Finansiel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>le indtæg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er og omkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ningerFinansiel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>le indtæg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ter og omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger indeholder renter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, realiserede og ureali<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>serede kursg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>evins<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ter og -tab, avanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>er eller tab pÃ¥ sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g af kapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alandele s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt nedsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivninger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vedrørende værdip<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>apirer og gæld, amortisering af fin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ansiel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le aktiver og forpligtelser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, samt til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>læg og godtgørelser under acont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oskatteordnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gen m.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>.LÃ¥neomkos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tningerne fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a generell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e eller spec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ifikke lÃ¥n, der k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>an henføres ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l opførselsperioden f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or kvalific<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erende aktiver<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, indregnes i de pÃ¥gæl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dende aktivers k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostprisResult<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at af kapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alandele i d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>attervirksomhederI modervirksomhedens re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sultatop<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gørelse indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> den forholdsmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige andel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> af de enk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elte dattervirksomheders<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> result<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at efter skat efter f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>uld eliminering af int<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ern avance/t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ab. Skat af Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ets r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>esultatBrødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> er sambeskattet med al<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le dansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e datter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheder samt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> med moderselskabet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Avenir Inve<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>st ApS, som indgÃ¥r i sambesk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atningen som a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dministration<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sselsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ab.Den aktuell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e dansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e selskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sskat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> fordeles<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> ved afre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gning af s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ambeskat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ningsbidr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag mellem de s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ambeskatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede selskaber i forhold til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> disses<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> skattep<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ligtige indkomst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er. I tilkn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ytning hertil modtag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er selskaber med sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>attemæssigt underskud s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ambe-skatnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gsbidrag fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a selskaber<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, der har kunnet anv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende disse u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nderskud til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> nedsættelse af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> eget sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>attemæssigt oversk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ud. (Fuld for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>deling). De sambesk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>attede selskaber indgÃ¥r i acontosk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>atteordningen. Ã
rets sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at, der bestÃ¥r af Ã¥rets<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aktuelle sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>at og ændring i udskudt sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at, indregnes i r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>esultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>opgørelsen med den del, der k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>an henføres til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Ã¥rets res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ultat, og direkte i e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>genkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alen for den del, der k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>an henføres til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> postering<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er direkte i eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapital<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en. BALANC<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ENImmateriel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>le aktiverGoodwill<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> indregnes <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved første indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egning i balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>en til kostpri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s som beskr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>evet under âV<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>irksomheds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sammens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lutningerâ. Efter-følgende mÃ¥le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s goodwi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ll til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> ko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stpris med fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>adrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> akkumuler<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede nedskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er. Der f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oretage<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e amortisering af goodw<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ill. Den regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>absmæssige værdi af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> goodwil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>l allokeres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncernen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s penge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strømsfrembringende enheder pÃ¥ o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagelses<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tids-punktet. Fa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stlæggelsen af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> pengestrømsfrembringende enheder følg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er den ledelsesmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige strukt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ur og interne økonomi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sty<span xmlns="http://www.w3.org/1999/xhtml" class="ls3 ws1">-</span>ring. Rettigheder mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostpris<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> med fradrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> akkumul<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erede af- og nedsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Rettigheder afskrives lineært over den forventede brugstid, dog maks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>imalt 20 Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>.Software mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostpris<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> med fradrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> akkumul<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erede af- og nedsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Software afskrives<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> lineært over den forven-tede brugstid, dog mak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>simalt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> 10 Ã¥r.Materiel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le aktiver inklu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sive le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asingGrunde og by<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, indretning af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> lejede lokal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er, driftsmat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eriel og invent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ar mÃ¥les til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> ko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stpris med fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>adrag af akk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>umulerede af- og nedskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>. Kos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tprisen omfatter an<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skaffel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sesprisen s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ger direkte tilkn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>yttet ansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>affelsen indtil det tidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nkt, hvor aktivet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> er klar ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l brug. Ko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stprisen pÃ¥ et s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>amlet aktiv opdeles i separ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ate best<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>anddele, der afskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es hver f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or sig, sÃ¥fremt brug<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stiden pÃ¥ den enkelte be<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>standdel er f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orskel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lig. Efterfølgende omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er, f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>.eks. ved udskift<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ning af best<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>anddele af et<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> materielt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, indregnes i den r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>absmæss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ige værdi af det pÃ¥gæl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dende aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, nÃ¥r det er sand<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>synligt, at afhol<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>delsen vi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l medføre fremtidig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e økonomi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ske for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dele for k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncer-nen. Alle andre omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger til almindelig r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eparation og v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>edligeholdelse indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes i res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ultatopgør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elsen ved afhol<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>delsen.Der foretag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es lineære afsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>rivninger over den forventede brugstid baser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et pÃ¥ følg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende vurdering af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aktivernes forventede levetider:⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _16e"/>Bygning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _16f"/> Maksim<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alt <span xmlns="http://www.w3.org/1999/xhtml" class="_ _170"/>50 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _170"/>Ã¥r⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _16e"/>Instal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lationer: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _171"/> 10 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _170"/>Ã¥r⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Indretning af lej<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede lokaler: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _76"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span>Maksim<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alt 5 Ã¥r⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Driftsmateriel og invent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ar: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _172"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span>Normalt 5 Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, dog mini- og maxi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>load over 10 Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>.Grunde afskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e. Afskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sgrundlaget<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> opgøres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> under hensy<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>n til aktivets<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> scrapvær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>di og reducer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es med event<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>uelle nedskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>. Afskriv-ningsperioden og scr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>apværdien fa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>stsættes pÃ¥ anskaffel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sestidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktet og revur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>deres Ã¥rligt. Overstig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er scrapvær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dien akti<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>vets regn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skabsmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdi, ophører afsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivning. Fortjeneste og tab <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved afhændelse af m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aterielle an<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lægsaktiver op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gøres som for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>len mellem s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>algspri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sen med fradrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> salg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger og den re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>smæssig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e værdi pÃ¥ s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>algstid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet. F<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ortjeneste eller tab indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egnes i re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sultatop<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gørel-sen under afskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>.Lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>singkontrakterEt le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asing<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktiv og en lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>singforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ligtelse indregnes i b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en, nÃ¥r konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen i henhold til en indgÃ¥et lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>singaft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ale vedrø-rende et spec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ifikt identificerb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>art aktiv fÃ¥r still<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sing<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktivet til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> rÃ¥dighed i leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ingperioden, og nÃ¥r konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen opnÃ¥r ret til stort set<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> alle de øk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>onomisk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e fordele fra brug<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en af det identific<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>erede aktiv og retten til at be<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stemme over brug<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en af det identificerede aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>.Leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingforpligtelser mÃ¥les ved førs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>te indregning til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> nutidsværdien af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de fremtidige lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>singydelser til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>bagedisk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>onteret med en alternativ lÃ¥ner<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ente. Følgende le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gbetaling<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er indregnes som en del<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> af le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asingf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orpligtelsen:⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Faste bet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alinger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7c"> </span>V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ariable betalinger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, som ændrer sig i takt med ændringer i et<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> indeks el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler en rente, ba<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>seret pÃ¥ gældende indeks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> eller rente.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Skyldige betalin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ger under en re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stværdigaranti.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Udnyttelsespri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sen for købsoptioner<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, som ledelsen med høj s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>andsynlighed forventer at udn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ytte.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Betalinger omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>attet af en forlængelsesoption, som k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernen med høj sandsyn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lighed forventer at udnytte.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Bod relateret ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l en ops<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>igelsesoption, medmindr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ernen med høj sandsy<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nlighed ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e forventer at udnytte optionen.Leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingforpligtelsen mÃ¥les til amortiseret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> kos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tpris under den eff<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ektive rentes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> metode. Lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>singforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ligtelsen genberegnes, nÃ¥r der er ændringer i de underlig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gende kontr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktuell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e pengestrømme fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a ændringer i et<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> indeks el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler en rente, hv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>is der er ændringer i k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncernen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s estim<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at af en re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stværdigaranti, el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler hvi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncernen ændrer s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>in vurderin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g af, om en købs-, forlæn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gel-ses- eller op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sigelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>soption med rimelig sandsy<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nlighed forventes udnytt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et.Leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingaktivet mÃ¥les <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved første indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gning til k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostpris, h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vilk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et sv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>arer til <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdien af le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asingf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orpligtelsen korrig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eret for forud-betalte le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asingbet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alinger med til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>læg af direkte r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elaterede omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger og estimerede omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger til nedrivnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g, istand<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>sættelse eller lignende og fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atrukket<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> modtagne rabatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er eller andre typer af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> incitaments<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>betalinger fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>singgiver<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Efterfølgende mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aktivet til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> kostpri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s fratrukk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>et akkumulerede af- og ned<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er. L<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ingaktivet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> afskrives<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> over den korteste af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingperioden og leasingaktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ets brugstid. Afsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivningerne indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes lineært i resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ltatopgørel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sen.Leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingaktivet justeres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> for ændringer i l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>easin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gforpligtelsen som følg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e af ændringer i <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vilkÃ¥rene i l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ingaftalen el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler ændring-er i kontrakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ens peng<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>estrømme i takt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> med ændringer i et<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> indeks el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler en rente.Leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingaktiver afskrives lineært o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ver den forventede lejeperiode, der udgør:⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Driftsmateriel <span xmlns="http://www.w3.org/1999/xhtml" class="_ _168"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span>3 â 10 Ã¥r⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Lagerejendomme med tilhørende admini<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stration <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e0"> </span>3 â 10 Ã¥r⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>HÃ¥ndværkerbutikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er <span xmlns="http://www.w3.org/1999/xhtml" class="_ _a"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span>3 â 10 Ã¥r.Konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen præsenterer leasing<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktivet og lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>singforpligtelsen særskilt i b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en.Konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen har valgt at u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ndlade at indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gne leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ingaktiver med en løbetid pÃ¥ u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nder 12 mÃ¥neder eller med en <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdi under 30.000 kr. L<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>easingydelser vedrørende di<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sse le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asing<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aftaler indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> lineært i result<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atopgørelsen. Derudo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ver har k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernen valgt at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> fastsætt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e éns di<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skonterin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gsrente pÃ¥ en portefølje af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ingaftal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er med ens k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>arakteris<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tika.Kapita<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>landele i datt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ervirksomheder i modervirksomhedens r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>egnskabKapital<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>andele i datter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheder indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og mÃ¥les efter den indre <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdis<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> metode.I balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en indregnes u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nder posten âK<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>apitalandele i dattervirksomhederâ den forholdsmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige ejer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>andel af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomheder-nes regn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skabsmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e værdi opgjort med udg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>angspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nkt i dagsvær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dien af de identificerb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>are nettoaktiver pÃ¥ an<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skaf<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>felsestids<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>punktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> med fradrag el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler tillæg af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> urealiser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>erninterne avancer eller t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ab og med tillæg af r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>esterende <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdi af eventuel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le merværdier og goodwill<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> opgjor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t pÃ¥ tid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> for ansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>affelsen af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomhederne.Den saml<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede nettoopskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ning af k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>apitalandele i d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>attervirksomheder henlægg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ia oversk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>udsdisponeringen til âR<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eserve for nettoopsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivning efter den indre <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdis metode<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>â under egenkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alen. Reserven reduc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eres med udbytt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eudlodninger til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> moderselskabet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og reguler<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es med andre eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapital<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>bevægelser i dattervirksomhederne.Dattervirksomheder med negativ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>absmæss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ig indre værdi indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> DKK 0. Hv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>is modersel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skabet h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ar en retslig eller en faktisk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> forpligtelse til at dækk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e virksomhedens u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nderbalanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e, indregnes en hen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> forpligtelse hertil.Fusion af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ernforbundne sel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skaberDer er i Ã¥ret for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>etaget f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>usion mell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>em Brødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> og EA Værktøj Engros A/S. F<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>usionen er foret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aget med Brødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> som det fortsættende selskab.Forud for den foret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agne fusion <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>var de fus<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ionerede selskaber 100-%-ej<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede datterselsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aber i konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen, og de involverede selskaber h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ar dermed været u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nderlagt samme p<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>arts bestemmende indï¬ydelse. F<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>usionen er sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et efter s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ammenlægningsme-toden, hvor de o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagne aktiver og forpligtelser er indregnet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til bogførte værdier<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>.Fusionen h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ar ikke h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aft betydning for k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernregnskabet.Værdiforrin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gelse af l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>angfrist<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ede aktiverGoodwill<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og immateriel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le aktiver med udefinerbar brugstid t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>estes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Ã¥rligt for nedskrivnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gsbehov<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, første gang inden udg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>angen af overtag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elsesÃ¥ret. Den regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>absmæssige værdi af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> goodwil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>l testes for nedsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivning s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ammen med de øvrige langfri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stede aktiver i den peng<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e-strømsfrembringende enhed, h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vortil goodwi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ll er al<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lokeret, og ned<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skrives<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> over res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ultatopgør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elsen, sÃ¥fremt den re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>mæssige <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdi er højere end g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enindvindingsvær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dien.Genindvindingsvær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dien opgøres som ho<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vedregel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> som nutidsværdien af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de forventede fremtidige nettopeng<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>estrømme fra den aktivitet, som goodw<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ill er kn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>yttet til. E<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ventuell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e nedskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er af goodw<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ill<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> indregnes i en sær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skilt pos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>t i resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ltatopgø-relsen.Udskudt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e skatteaktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er vurdere<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s Ã¥rligt og indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> ku<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>n i det omfan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g, det er sand<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>synligt, at de v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>il b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>live udnyttet. Den regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>absmæssige værdi af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de øvrige lan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gfristede aktiver <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vurderes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Ã¥rligt for at afgør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e, om der er indikation for ned-skrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er. NÃ¥r en sÃ¥dan indik<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ation er til st<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede, beregnes aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ets genindv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>indingsværdi. Genindv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>indingsværdien er aktivets<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> dagsværdi med fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>adrag af forventede afhændelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler kapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alværdi. Kapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alværdi beregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> som nutidsvær-dien af forventede fremtidige peng<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>estrømme fra aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et eller den peng<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>estrømsfrembring<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende enhed, som aktivet er en del<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> af.En nedskrivning indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egnes, nÃ¥r den regn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skabsmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdi af et aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> overs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tiger aktivets g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enindvindings<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdi. Nedskriv-ning indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> i resultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>opgørelsen under af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er. Nedskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er pÃ¥ goodwil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l tilb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ageføres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> ikke. Nedsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivninger pÃ¥ andr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e aktiver tilbag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eføres i det<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> omfang, der er sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>et æn-dringer i de forudsæt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger og skøn, der førte til ned<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skrivningen. Ned<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er tilbagefør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>un i det omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ang, aktivets n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ye regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>absmæss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ige værdi ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e overstiger den regn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skabsmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdi, aktivet <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le have h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aft efter afskrivnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, sÃ¥fremt aktivet ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e havde <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>været nedsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>revet. V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>arebeholdningerV<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>arebeholdninger mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostpris, der beregnes pÃ¥ grundl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag af gennemsnits<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>priser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>. Er nettoreali<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sations<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdien lavere end kos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tprisen, foretag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es nedsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivning til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> nettoreali<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sations<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdien. Kos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tpris omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atter ansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>affelsespri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s med tillæg af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> hjemtag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elsesomk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er. Nettoreali<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sationsvær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dien opgøres <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>som forventet sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gspris<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> med fradrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> omko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er til at eff<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ektuere s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alget <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>og fas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tsættes under hensyn ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l omsættelighed, uk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>urans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og forventet udvik<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ling i sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gspris. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>Værdien af varer nedskr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>evet til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> nettoreali<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sations-værdi fremgÃ¥r af not<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e 16. Tilgodeh<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>avenderTilgodeh<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>avender mÃ¥les ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l amortiseret k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostpris. Nedskrivning til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> imødegÃ¥else af t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ab foretag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es efter den simp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lificerede e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>x-pected credit lo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ss-model, hvorefter det<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> samlede tab indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> straks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> i result<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atopgørelsen pÃ¥ s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amme tidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nkt, som tilgo<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>dehavendet indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egnes i bal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ancen pÃ¥ bag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>grund af det<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> forventede tab i tilg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>odehavendets s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>amlede levetid. Konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erninterne tilgodeh<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>avender mÃ¥les ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l amortiseret k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostpris. Nedskrivning til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> imødegÃ¥else af t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ab pÃ¥ debitorer frem<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gÃ¥r af note 17. Forudbeta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lte omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erForudbetalte omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, indregnet under aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er, omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atter betalte omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger vedrør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende efterfølgende regn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skabsÃ¥r og mÃ¥les til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> kos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tpris. Egenkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alUdbytteForeslÃ¥et<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> udbytte indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes som en forpligtelse pÃ¥ tid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> for vedt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agelse pÃ¥ den ordinær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e generalfor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>samling. U<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dbytte, som forventes udbetalt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> for Ã¥ret, vi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ses som en særsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ilt pos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>t under eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alen.Egne aktierAnskaff<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elses- og afstÃ¥else<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ssummer samt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> udbytte for e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gne kapital<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>andele indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> direkte i ov<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erført resultat u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nder egenk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a-pitalen. Gevin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ster og tab <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g indregnes sÃ¥l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>edes ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e i result<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atopgørelsen.Provenu v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed salg af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> egne aktier i forbindelse med udn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>yttelse af aktieoptioner føre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s direkte pÃ¥ eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alen.Reserve for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> valutakurs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>guleringReserve vedrørende <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valutak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ursregul<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ering omfatter k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ursdifferencer, op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>stÃ¥et ved omregning af r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aber for udenlandsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e virksomheder fra der<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es fu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktionelle v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aluta til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> DKK.MedarbejderydelserKonc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen har indgÃ¥et bidragsba<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>serede pension<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sordninger med ho<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vedparten af k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernens ans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atte.Forpligtelser v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>edrørende bidrags<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>baserede pen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sionsordnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, hvor k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncernen løbende indbet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aler fa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ste pens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ionsbidr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag til uafhængige pens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ionsselsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>aber, indregnes i re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sultatopgør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elsen i den periode, de optjenes, og skyl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dige indbetaling<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er ind<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>regnes i b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alancen u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nder anden gæld. Betingede gr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atisaktier mÃ¥l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> dagsværdien pÃ¥ til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>delingstidsp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>unktet og indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egnes lineært ov<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er modningsperioden under personaleomk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger. Mod<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>posten indregne<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s direkte i eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapital<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en. Dagsværdien af de ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ldelte betingede gr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atis<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktier beregnes <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved anvendelse af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> en optionspris-model<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> (Blac<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>k &amp; Sc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>holes). Selskabssk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at og udskudt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> skatAktuelle sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>atteforpligtelser og tilgodehavende akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>uel sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> i balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en som beregnet sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>at af Ã¥rets skattep<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ligtige indkomst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> reguleret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> for skat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> af tidliger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e Ã¥rs sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>attepligtige indk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>omster samt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> betalte ac<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ontosk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atter. Udskudt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> skat mÃ¥l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es efter den bal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>anceorienter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede gældsmetode af al<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le midlertidige forsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>elle mellem regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>abs- og sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at-temæssig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e værdier af aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er og forpligtelser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>. Der indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> dog ikke udsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>udt skat af midlertidige forsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>elle vedrørende skattemæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sigt ikke-<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>afskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sberettiget<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> goodwi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ll s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt andre pos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ter, h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vor midlertidige forsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>elle - bortset fra virksom-hedsovertagel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ser - er opstÃ¥et pÃ¥ an<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skaffel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sestidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktet uden at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> have effekt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> pÃ¥ result<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at eller sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>attepligtig indkomst. Udskudt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> skat mÃ¥l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es pÃ¥ grundl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag af de sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atteregler og med den sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>attes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ats, der med balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>edagen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s lovgiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ning vi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l være gældende, nÃ¥r skattef<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orpligtelsen forventes udløst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> som aktuel sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at. Ãndringer i udsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>udt sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at som følge af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> ændringer i skattes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>atsen indregnes i resultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>opgørelsen.Udskudt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e skatteaktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er indregnes u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nder langfri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stede aktiver med den vær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>di, de forventes at k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>unne re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aliseres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til, enten ved modregning i udsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>udte skatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eforpligtelser eller <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved udligning i skat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> af fremtidig indtjenin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g.Finansiel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>le forpligtelserGæld til re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alkreditins<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>titutter og kr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>editinstitutt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er indregnes <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved lÃ¥neoptag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>else til dag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sværdi svar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende til det modt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agne provenu efter fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>adrag af afhol<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dte trans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>aktionsomkostning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>er. I efterfølgende perioder mÃ¥les de fin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ansiell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e forpligtelser til amortiseret k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostpris s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>varende til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> den kapitali<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>serede værdi <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved anvendelse af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> den effektive rente, sÃ¥l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>edes at f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orskel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>len mel-lem provenuet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og den nominelle vær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>di indregnes i r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>esultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>opgørelsen ov<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er lÃ¥neperioden.Andre gældsforpligtelser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, som omfatter gæld til lever<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>andører<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, mÃ¥les til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> amortiseret k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostpris<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> samt anden gæl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>d til nettore<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a-lisation<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sværdiPeriodiser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>et omsætningPeriodiseret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> omsætning, indregnet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> under pa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ssiver<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, omfatter udskudte indtægter og mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostpris.PENGESTRÃMSOPGÃRELS<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>EPenge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strømsopgørelsen v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>iser peng<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>estrømme fra drifts-, inve<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sterings- og fin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ansiering<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>saktivit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et for Ã¥ret, Ã¥rets<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> forsky<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dning i likvider s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt likvider <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved Ã¥rets begyndel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>se og slutning.Likviditetsv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>irkningen af køb og s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>alg af virksomheder <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vises<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> separat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> under penge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strømme fra inve<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sterings<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktivitet. I pen-gestrømsopgør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elsen indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> pengestrømme <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vedrørende købte v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>irksomheder fra o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagelses<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tidspunkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et, og penge<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>strømme vedrørende so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lgte virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheder indregnes fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>em til s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>algstids<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>punktet. Penge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strøm fra drifts<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktivit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>etPenge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strømme fra driftsaktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>itet opgøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s efter den indirekte metode som r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>esultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> før skat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> reguleret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> for ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e-kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ante drifts-poster<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, ændring i driftskapital<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en, modtagne og betalte r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enter samt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> betalte selsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>abssk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>atter.Penge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strøm fra inve<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sterin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gsaktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>itetPenge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strømme fra inve<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sterings<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktivitet <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>omfatter betalin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g i forbindelse med køb og s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alg af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomheder og aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>iteter s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt køb og salg af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> immateriell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e, materiell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e og andre langfri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stede aktiver s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt køb og sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g af vær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dipapirer, der ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e medregnes som likvider<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>.IndgÃ¥else af finan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sielle l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ingaftaler betr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agtes som ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e-likvide tr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ansaktioner<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>.Penge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strøm fra finan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sierings<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>aktivitetPenge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strømme fra finan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sierings<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktivitet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> omfatter ændring<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er i størrelse el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler sammen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sætning af aktiek<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>apital og omkost-ninger forbu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ndet hermed samt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> optagel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>se af lÃ¥n, afdr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag pÃ¥ rentebærende gæld, af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>drag pÃ¥ le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asing<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gæld, køb og sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g af egne aktier samt bet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aling af udbytt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e til selsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>absdeltag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ere.LikviderLikvider omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atter likvide beholdnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>.Segmentoplysnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gerKonc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen har aktiviteter inden for det profe<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ssionell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e (B2B) segment og det priv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ate (B2C) segment. De to segment<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er har samme øvers<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>te beslutning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stager<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, men er identificeret som separat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e segmenter i den interne ledelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>srapportering. NøgletalNøgletal er ud<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>arbejdet i overen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sstemmel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>se med IAS 33 og Fin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ansforening<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ens âAnbef<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>alinger og Nøgletalâ.I talops<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tillinger an<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vendes par<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>entes om neg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ative resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ltater og fra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dragspos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ter.30 Ny regnskabsregul<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>eringIASB har pÃ¥ t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>idspunkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>et for off<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>entliggør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>else af denne Ã¥rs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rapport uds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>endt følgende nye og ændr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ede regnskabs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>standarder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> og for-tolk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ningsbidr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ag, der ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e er obligat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>orisk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e for Brødrene A<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> &amp; O Johansen A/S ved udar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>bejdelsen af Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>srapporten f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>or 2022:⢠IFRS 17 Ins<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>urance Cont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ractsIFRS 17 Ins<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>urance Cont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>racts<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> - Amendments t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>o IFRS 17: Ini<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tial Appli<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>cation og I<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>FRS 17 and IFRS 9 Financ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ial â¢Inst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ruments -<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> Comparative I<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nformati<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>onIAS 1 Pres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>entation of<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> Financial S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tatements<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> - Amendments t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>o IAS 1 Present<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ation of Fi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nancial Stat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ements: â¢Class<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ific<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ation of Liabi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>lities<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> as Curr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ent or Non-c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>urrent (Def<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>erral of<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> Effecti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ve Date)IAS 12 Inc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ome Taxes - Amendments<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> to IAS 12 Inc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ome Taxes: Defer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>red Tax related to As<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sets and Li<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>abiliti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>es â¢aris<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ing from a Si<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ngle Transac<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tionIAS 1 Pres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>entation of<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> Financial S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tatements<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> - Amendments t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>o IAS 1 Present<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ation of Fi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nancial Stat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ements and â¢IFRS Pr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>actice S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tatement 2: D<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>isclos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ure of Acc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ounting Poli<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ciesIAS 8 Ac<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>counting Poli<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>cies,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> Changes in Acc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ounting Est<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>imates and Er<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rors -<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> Amendments t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>o IAS 8 Account<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ing â¢Polic<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ies, Changes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> in Account<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ing Esti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mates and Err<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ors: Def<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>inition of<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> Accounti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng Estimat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>esâ¢Annual Impr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ovements to I<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>FRSs 2018-2020 Cyc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>le.Ingen af ovens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tÃ¥ende standar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>der og fortol<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kningsbi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>drag er godkendt af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> EU.De godkendte i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kke-i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kraft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>trÃ¥dte st<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>andarder og for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tolknings<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>bidrag impl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ementeres i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> takt med,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> at de bliver obl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>igatori<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ske for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> Brødrene A<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> &amp; O Johansen A/S.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> Det er vurder<span 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ANBEFALINGER:Brutt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>omargin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _21e"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="ws24f">(Br<span class="_ _1"/>uttores<span class="_ _1"/>ultat / Net<span class="_ _1"/>toomsæt<span class="_ _1"/>ning) * 100</span>Overs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kudsgrad (<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>EBIT-margi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>n)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _228"> </span>(Res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ultat før<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> finansiel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>le poster<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> / Nettooms<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ætning) *<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> 100Afkas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tningsgr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ad<span xmlns="http://www.w3.org/1999/xhtml" class="_ _105"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="ws24f">(EBI<span class="_ _1"/>T / Gennemsnit<span class="_ _1"/>lige akti<span class="_ _1"/>ver i alt)<span class="_ _1"/> * 100</span>Egenkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>alforr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>entning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _f8"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="ws24f">(Ã
r<span class="_ _1"/>ets res<span class="_ _1"/>ultat / G<span class="_ _1"/>ennemsnitl<span class="_ _1"/>ig egenkapital<span class="_ _1"/>) * 100</span>Nettogear<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ing<span xmlns="http://www.w3.org/1999/xhtml" class="_ _21e"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="ws24f">(Rent<span class="_ _1"/>ebærende nettogæl<span class="_ _1"/>d / EBITDA)</span>Solidi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tetsgrad<span xmlns="http://www.w3.org/1999/xhtml" class="_ _130"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="ws24f">(Egenkapi<span class="_ _1"/>tal / Ak<span class="_ _1"/>tiver i al<span class="_ _1"/>t) * 100</span>Pric<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e Earning Basi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>c (P/E Bas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ic)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _106"> </span>Børs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kurs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> ultimo året<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> / Result<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>at pr. ak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tieResult<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>at pr. ak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tie (EPS Bas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ic),<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> kr.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1b4"> </span>Resultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> efter s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kat / Gennems<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nitli<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gt antal akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ier i oml<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>øbUdvandet res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ultat pr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>. aktie (<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>EPS-D),<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> kr.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _15b"> </span>Res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ultat eft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er skat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> / Udvandet gennemsni<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tligt ant<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>al akti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er i omløbIndre vær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>di<span xmlns="http://www.w3.org/1999/xhtml" class="_ _44"> </span>Egenkapital<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> ultimo /<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> Gennemsnitl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>igt antal ak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tier i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> omløb, ink<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l. egne akti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er</ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory>
<ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory contextRef="ctx-4" id="s9_notes__9__69" xml:lang="da">ANVEND<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>T REGNSKABSPRAK<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>SISBrødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> er et aktieselskab hjemmehørende i Danm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ark. Den finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ielle del af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Ã¥rsrapporten for perioden 1. januar â 31. december 2022 omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>atter bÃ¥de koncernre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnskab for Brødr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> og dets dattervirksomhe-der (konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen) samt separat Ã¥rsr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egnskab f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or modervirksomheden.Konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernregnskabet s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt Ã¥rsregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skabet f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or Brødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> for 2022 aï¬Ã¦gges i over<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ensst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>emmelse med Inter-national Fin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ancial Reporting Stand<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ards (IFRS) som godk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>endt af EU og yderligere k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rav i Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sregnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>abslo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ven.Bestyr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>else og direktion har den 22. fe<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>bruar 2023 behandlet og g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>odkendt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Ã¥rsrapporten for 2022 for Brødr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ene A &amp; O Johansen A/S. Ã
rsrapporten forelægg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Brødrene A &amp; O Johansen A/Sâ aktionær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er til godk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>endelse pÃ¥ den ordinære generalfors<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>am-ling den 16. marts 2023.GRUNDLAG FOR UD<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ARBEJDELSEÃ
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F<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or standarder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, der implementeres frem<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>adrettet, k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orrigeres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> sammenlignin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gstal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lene ikke. ÃNDRING AF ANVEND<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>T REGNSKABSPRAKSISBrødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> har med virkning fra 1. j<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>anuar 2022 implementeret føl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gende ændrede st<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>andarder og fortolk-ningsbidr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag:⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _68"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _67"/>Ãndringer til IAS<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> 37 vedrørende op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gørelse af omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger til at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> opfylde en kontrakt <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved vur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dering af om k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ontrakten er tabsgivende.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7a"/>Ãndringer til IAS<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> 16 vedrørende indtægter fra s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>alg af varer produc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>eret pÃ¥ aktivet, inden der er klar til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> brug.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7a"/>Ãndringer til IFRS<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> 3 vedrørende ref<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erencer ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l den regn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skabsmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige begr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ebsramme (C<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>onceptual Fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amework).⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7a"/>Annual improvements (2018-2020 cyc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le).Ingen af o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>venstÃ¥ende ændring<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er har pÃ¥virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>et indregning og mÃ¥ling i 2022 eller forventes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> at pÃ¥virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e koncernen.K<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ONCERNREGNSKABETKonc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernregnskabet omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atter modervirksomheden Brødrene A &amp; O Johan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sen A/S (selsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>abet) samt dattervirksomheder, h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vori Brødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> har bestemmende indï¬ydelse. Konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen har bestemmende indï¬ydelse pÃ¥ en virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somhed, hvi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncernen er ek<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sponeret for el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler har ret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>variabl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e afkas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>t fra sin inv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>olvering i v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>irksomheden og har mu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lighed for at pÃ¥virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e disse afkast<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> gennem sin rÃ¥der<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et over s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>temmerne i virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>som-heden.V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ed vurderingen af, om k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernen har bestemmende indï¬ydel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>se, tages<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> hensyn til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de facto-k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ontrol og potentielle stemme-rettigheder, der pÃ¥ b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alancetid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> er reelle og h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ar subst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ans.En konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernoversigt fremgÃ¥r af ledel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sesberet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ningen.Konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernregnskabet er udarbejdet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> som et sammendr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag af modervirksomhedens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og de enkelte d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>attervirksomheders re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gn-skaber opgjort efter k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncernen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s regn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>is, elimineret f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>erninterne indtæg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ter og omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, aktiebesid<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>delser, int<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erne mellemværender og udb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ytter samt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> realiser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede og urealiser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede fortjenester ved tr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktioner mellem de konso<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>liderede virksomheder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> VIRKSOMHED<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>SAMMENSLUTNINGERNyerhvervede eller ny<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stiftede virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheder indregnes i k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernregnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>abet fra o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagelsestid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>Solgte eller afvik-lede virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheder indregnes i k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernregnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>abet frem til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> afstÃ¥elsestid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet. Ophørte aktivitet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er præsenteres sær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skilt. V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ed køb af nye virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheder, hv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen opnÃ¥r bestemmende indï¬ydelse over den købte v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>irksomhed, anvende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s overtagelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>smetoden. De tilkøbte <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomheders<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> identificerbar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e aktiver, f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orpligtelser og eventualforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ligtelser mÃ¥les til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> dagsværdi pÃ¥ o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagelsestid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet. Identific<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>erbare immaterielle aktiver indregne<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s, hvis<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de kan udsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>illes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> eller uds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>pringer fra en kontr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>aktlig ret. Der indregnes udskudt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> skat af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de foretagne omv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>urderinger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Overtagelsestid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> er det tidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nkt, hvor der f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktisk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> opnÃ¥s kontrol o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ver den overtagne <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomhed. Positiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e forskel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sbeløb (goodw<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ill) mell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>em pÃ¥ den ene side købs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vederlaget<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og dagsværdien af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> overtagne identific<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erbare ak-tiver, f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orpligtelser og eventualforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ligtelser indregnes som g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oodwill<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> under immat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erielle aktiver<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Goodwill afskrive<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e, men testes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> minimum Ã¥rligt for nedskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ningsbehov<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Første nedskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stest<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> udføres inden udgan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gen af o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagelsesÃ¥ret. V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ed overtagelsen henføres g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oodwill<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> til pengestrømsfrembring<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende enheder, der efterfølg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende danner grundlag f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or ned-skrivnings<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>test. Negativ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e forskel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sbeløb (negativ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> goodwi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ll) indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> i Ã¥rets re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> pÃ¥ overtagelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktet. Købsvederl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aget for en <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomhed be<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stÃ¥r af dags<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdien af det aft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alte vederl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag. SÃ¥fremt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> dele af køb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>svederlag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et er betinget<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> af fremtidige be<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>givenheder eller opfyldelse af aftalt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e betingelser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> denne del af køb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>svederlag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et til d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agsværdi pÃ¥ overtagelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stidspunkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et. Efterfølgende mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> betingede købsv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ederlag, der ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e er et egenk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>apitalinstrument, til dagsvær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>di over res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ultatopgørel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sen.Omkos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, der kan henføres til <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomheds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sammen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>slutning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er, indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes i Ã¥rets<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> result<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at ved afhol<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>delsen. Hvis der pÃ¥ o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ver<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elsestidsp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>unktet er u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erhed om identifikation ell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er mÃ¥ling af ov<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ertagne aktiver, forpligtel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ser eller even-tualforpligtelser el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler fas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tlæggelsen af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> købsvederl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aget, sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er første indregnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g pÃ¥ baggrund af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> foreløbigt opgjorte værdier<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. SÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>fremt det efterfølg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende vi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ser sig, at identific<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>erbare aktiver, forpligtelser og event<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ualforpligtelser hav<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>de en anden dagsværdi pÃ¥ overtagelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktet end først<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> antaget, re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>guleres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> opgørelsen og herunder g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oodwil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l indtil 12 mÃ¥neder efter o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagel-sen. Effekten af re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>guleringerne indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes i primoeg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapital<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en, og sammenlignin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gstal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> tilrettes. Herefter r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eguleres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> goodwil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l ikke. Ãndring<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er i skøn over beting<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede købsvederl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag indregnes i Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ets resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ltat.Fortjeneste ell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er tab ved afhændel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>se eller afvikling af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> dattervirksomheder opgøres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> som forsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ellen mel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lem sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gssummen el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler afviklingss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ummen og den regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>absmæss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ige værdi af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> nettoaktiver ink<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l. goodwil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l pÃ¥ s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>algstids<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>punktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> samt omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger til salg el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler afvikling. OMREGNING AF FREMMED <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>VAL<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>UT<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>A For hver af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de rapporterende virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>somheder i koncernen fa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stsættes en f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>unktionel <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta. Den f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>unktionelle <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta er den <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta, der anvendes i det<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> primære økonomi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ske mi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ljø, hvori den enk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>elte rapporterende virksomhed operer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>Tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>saktioner i andre valutaer end den fu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktionelle v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aluta er tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>saktioner i fremmed <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>Selskabets funktionel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le valut<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a er dansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e kroner<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. T<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ransaktioner i fremmed valut<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>a omregnes ved første indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egning til den fu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>nktionelle valuta efter tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>saktionsd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> kurs. Tilgodeh<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>avender, gæl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>d og andre monetære poster i fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>emmed valut<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a omregnes ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l den funktionel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aluta til b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alanced<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> valutak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>urs. Forsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ellen mellem balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>edagens kurs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og kursen pÃ¥ tids<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>punktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> for tilg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>odehavendets el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler gældens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> opstÃ¥en el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler indregning i senest<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e Ã¥rsrapport indregne<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s i resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ltatopgørelsen u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nder finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ielle pos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ter.V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ed indregning i konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ernregnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>abet af virksomheder med en anden fu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktionel v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aluta end dansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e kroner omregnes res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ul-tatopgørel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>serne til tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>saktionsd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> kurs, og bal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ancepo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sterne omregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til bal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ancedag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ens <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valutak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>urser. Som tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sakti<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>onsdagen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s kur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s anvendes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> gennemsnitsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>urs for de enk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>elte mÃ¥neder i det omfang, dette ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e giver et <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>væsentligt anderledes billede. Kursf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orskel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le opstÃ¥et<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> ved omre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gning af dis<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>se virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheders eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>al ved Ã¥rets<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> beg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>yndel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>se til bal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ancedag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ens <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta-kurser s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt ved omr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egning af re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sultatop<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gørelser fra g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ennemsnitskurser ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>edagens v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alutakur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ser indregnes i anden totalindk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>omst pÃ¥ en særsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ilt reserve for v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alutak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ursregulerin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ger under eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alen.Kursr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egulering af mel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>lemværender, der anses<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> for en del af den s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amlede nettoinv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>estering i <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomheder med en anden funktionel <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>valuta end dan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ske k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>roner<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, indregnes i k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernregnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>abet i anden totalindk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>omst pÃ¥ en særskilt re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>serve for valuta-kursre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>guleringer u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nder egenk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>apitalen.FINANSIELLE INSTRUMENTER Aï¬edte finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ielle ins<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>trumenter indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> fra handelsd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agen og mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> i balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en til dag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sværdi. Pos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>itive og negative d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agsvær-dier af aï¬edte finan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sielle in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strumenter indgÃ¥r i andre til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>godehav<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ender henholdsv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>is anden gæld, og modr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egning af pos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>itive og negative <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdier foretag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es alene, nÃ¥r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>virksomheden h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ar ret til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og intention om at afre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gne ï¬ere finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ielle in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strumenter netto. Dagsværdier f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or aï¬edte finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ielle ins<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>trumenter opgøres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> pÃ¥ grundlag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aktuelle m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>arked<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sdata s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt anerkendt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e vær-diansættelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>smetoder.Der benyttes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> i mindre grad re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>smæssig s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ikring i form af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> valut<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aterminsforret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>.RESUL<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>T<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>AT<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>- OG TO<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>TALINDK<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>OMST<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>OPGÃRELSENNettoomsætningNettoomsætning bes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tÃ¥r af sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g af handel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>svarer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, som indregnes i resultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>opgørelsen. Omsætnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g indregnes, nÃ¥r k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ontrollen over den enk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elte identificerb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>are leveringsf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orpligtelse overgÃ¥r ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l ku<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nden, og sÃ¥fremt indtægten k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>an opgøres pÃ¥lideligt og forventes modtag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et. Den indregnede omsætning mÃ¥l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es til d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>agsværdien af det<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aftalte v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ederlag eksk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l. moms, afgifter og efter fradrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> afgivne rab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atter i forbindelse med s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alget.Omsætningen be<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stÃ¥r af k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ontrakter med én leverin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gsbeting<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>else, og hvor s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>algsomk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostningerne i al væsentlighed er en<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s uaf-hængigt af segment<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> eller sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gskan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>al. Rabatter fra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>drages<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> vederlag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et ba<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>seret pÃ¥ et e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stimat o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ver den sam<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lede rabat o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ver mÃ¥leperioden.Skyldig k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>undebonus op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gøres pÃ¥ s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>algstid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> og fradr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ages nett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oomsætningen. Efterfølg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende regulerin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g til skyl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dig kun-debonus modre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes ligelede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s i nettoomsætnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g.V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>areforbrugV<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>areforbrug omfatter k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostprisen for <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>varer sol<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gt i regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>absÃ¥ret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> samt omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger til di<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stribution, som er direkte <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>variab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le med omsætningen. Person<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aleomko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erPersonal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eomkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atter omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er til g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ager og lønninger ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l personale, b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>idragsb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aserede pens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ionsordning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er, omkos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tninger til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> social<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> sikring s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>amt andre personalerelater<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede omkos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tninger sÃ¥som ud<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dannelse. 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Finansiel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>le indtæg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er og omkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ningerFinansiel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>le indtæg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ter og omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger indeholder renter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, realiserede og ureali<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>serede kursg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>evins<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ter og -tab, avanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>er eller tab pÃ¥ sal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g af kapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alandele s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt nedsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivninger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vedrørende værdip<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>apirer og gæld, amortisering af fin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ansiel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le aktiver og forpligtelser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, samt til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>læg og godtgørelser under acont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oskatteordnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gen m.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>.LÃ¥neomkos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tningerne fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a generell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e eller spec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ifikke lÃ¥n, der k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>an henføres ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l opførselsperioden f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or kvalific<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erende aktiver<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, indregnes i de pÃ¥gæl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dende aktivers k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostprisResult<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at af kapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alandele i d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>attervirksomhederI modervirksomhedens re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sultatop<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gørelse indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> den forholdsmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige andel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> af de enk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elte dattervirksomheders<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> result<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at efter skat efter f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>uld eliminering af int<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ern avance/t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ab. Skat af Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ets r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>esultatBrødrene A &amp; O Johansen A/S<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> er sambeskattet med al<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le dansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>e datter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>virk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somheder samt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> med moderselskabet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Avenir Inve<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>st ApS, som indgÃ¥r i sambesk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atningen som a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dministration<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sselsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ab.Den aktuell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e dansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e selskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sskat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> fordeles<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> ved afre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gning af s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ambeskat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ningsbidr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ag mellem de s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ambeskatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede selskaber i forhold til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> disses<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> skattep<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ligtige indkomst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er. I tilkn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ytning hertil modtag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er selskaber med sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>attemæssigt underskud s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ambe-skatnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gsbidrag fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a selskaber<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, der har kunnet anv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende disse u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nderskud til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> nedsættelse af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> eget sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>attemæssigt oversk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ud. (Fuld for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>deling). De sambesk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>attede selskaber indgÃ¥r i acontosk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>atteordningen. Ã
rets sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at, der bestÃ¥r af Ã¥rets<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aktuelle sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>at og ændring i udskudt sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at, indregnes i r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>esultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>opgørelsen med den del, der k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>an henføres til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> Ã¥rets res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ultat, og direkte i e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>genkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alen for den del, der k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>an henføres til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> postering<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er direkte i eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enkapital<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en. BALANC<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ENImmateriel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>le aktiverGoodwill<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> indregnes <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved første indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egning i balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>en til kostpri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s som beskr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>evet under âV<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>irksomheds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sammens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lutningerâ. Efter-følgende mÃ¥le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s goodwi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ll til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> ko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stpris med fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>adrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> akkumuler<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede nedskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er. Der f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oretage<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e amortisering af goodw<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ill. Den regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>absmæssige værdi af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> goodwil<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>l allokeres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncernen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s penge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>strømsfrembringende enheder pÃ¥ o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vertagelses<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tids-punktet. Fa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stlæggelsen af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> pengestrømsfrembringende enheder følg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er den ledelsesmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige strukt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ur og interne økonomi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sty<span xmlns="http://www.w3.org/1999/xhtml" class="ls3 ws1">-</span>ring. Rettigheder mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostpris<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> med fradrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> akkumul<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erede af- og nedsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Rettigheder afskrives lineært over den forventede brugstid, dog maks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>imalt 20 Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>.Software mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> til k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostpris<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> med fradrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> akkumul<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erede af- og nedsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Software afskrives<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> lineært over den forven-tede brugstid, dog mak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>simalt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> 10 Ã¥r.Materiel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>le aktiver inklu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sive le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asingGrunde og by<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, indretning af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> lejede lokal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er, driftsmat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eriel og invent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ar mÃ¥les til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> ko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stpris med fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>adrag af akk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>umulerede af- og nedskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>. Kos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tprisen omfatter an<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skaffel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sesprisen s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>amt omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ger direkte tilkn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>yttet ansk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>affelsen indtil det tidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nkt, hvor aktivet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> er klar ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l brug. Ko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stprisen pÃ¥ et s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>amlet aktiv opdeles i separ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ate best<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>anddele, der afskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es hver f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or sig, sÃ¥fremt brug<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stiden pÃ¥ den enkelte be<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>standdel er f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orskel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lig. Efterfølgende omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er, f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>.eks. ved udskift<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ning af best<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>anddele af et<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> materielt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, indregnes i den r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>absmæss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ige værdi af det pÃ¥gæl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dende aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, nÃ¥r det er sand<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>synligt, at afhol<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>delsen vi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l medføre fremtidig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e økonomi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ske for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dele for k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncer-nen. Alle andre omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger til almindelig r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eparation og v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>edligeholdelse indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes i res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ultatopgør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elsen ved afhol<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>delsen.Der foretag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es lineære afsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>rivninger over den forventede brugstid baser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et pÃ¥ følg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ende vurdering af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aktivernes forventede levetider:⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _16e"/>Bygning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _16f"/> Maksim<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alt <span xmlns="http://www.w3.org/1999/xhtml" class="_ _170"/>50 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _170"/>Ã¥r⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _16e"/>Instal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lationer: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _171"/> 10 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _170"/>Ã¥r⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Indretning af lej<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ede lokaler: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _76"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span>Maksim<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alt 5 Ã¥r⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Driftsmateriel og invent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ar: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _172"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span>Normalt 5 Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, dog mini- og maxi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>load over 10 Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>.Grunde afskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e. Afskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sgrundlaget<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> opgøres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> under hensy<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>n til aktivets<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> scrapvær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>di og reducer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es med event<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>uelle nedskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>. Afskriv-ningsperioden og scr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>apværdien fa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>stsættes pÃ¥ anskaffel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sestidspu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nktet og revur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>deres Ã¥rligt. Overstig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er scrapvær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dien akti<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>vets regn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skabsmæs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sige <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdi, ophører afsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivning. Fortjeneste og tab <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved afhændelse af m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aterielle an<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lægsaktiver op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gøres som for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>len mellem s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>algspri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sen med fradrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> salg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>somkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger og den re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>smæssig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e værdi pÃ¥ s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>algstid<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>spunktet. F<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ortjeneste eller tab indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egnes i re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sultatop<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gørel-sen under afskriv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>.Lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>singkontrakterEt le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asing<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktiv og en lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>singforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ligtelse indregnes i b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en, nÃ¥r konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen i henhold til en indgÃ¥et lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>singaft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ale vedrø-rende et spec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ifikt identificerb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>art aktiv fÃ¥r still<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sing<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktivet til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> rÃ¥dighed i leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ingperioden, og nÃ¥r konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen opnÃ¥r ret til stort set<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> alle de øk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>onomisk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e fordele fra brug<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en af det identific<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>erede aktiv og retten til at be<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stemme over brug<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en af det identificerede aktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>.Leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingforpligtelser mÃ¥les ved førs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>te indregning til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> nutidsværdien af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de fremtidige lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>singydelser til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>bagedisk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>onteret med en alternativ lÃ¥ner<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ente. Følgende le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gbetaling<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er indregnes som en del<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> af le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asingf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orpligtelsen:⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Faste bet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alinger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7c"> </span>V<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ariable betalinger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, som ændrer sig i takt med ændringer i et<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> indeks el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler en rente, ba<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>seret pÃ¥ gældende indeks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/> eller rente.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Skyldige betalin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ger under en re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stværdigaranti.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Udnyttelsespri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sen for købsoptioner<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, som ledelsen med høj s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>andsynlighed forventer at udn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ytte.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Betalinger omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>attet af en forlængelsesoption, som k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernen med høj sandsyn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>lighed forventer at udnytte.⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Bod relateret ti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>l en ops<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>igelsesoption, medmindr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ernen med høj sandsy<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nlighed ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e forventer at udnytte optionen.Leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingforpligtelsen mÃ¥les til amortiseret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> kos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tpris under den eff<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ektive rentes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> metode. Lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>singforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ligtelsen genberegnes, nÃ¥r der er ændringer i de underlig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gende kontr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktuell<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e pengestrømme fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a ændringer i et<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> indeks el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler en rente, hv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>is der er ændringer i k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncernen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s estim<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at af en re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stværdigaranti, el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler hvi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncernen ændrer s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>in vurderin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g af, om en købs-, forlæn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gel-ses- eller op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sigelse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>soption med rimelig sandsy<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nlighed forventes udnytt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et.Leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingaktivet mÃ¥les <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ved første indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gning til k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ostpris, h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vilk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>et sv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>arer til <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdien af le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asingf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orpligtelsen korrig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eret for forud-betalte le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asingbet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alinger med til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>læg af direkte r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elaterede omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger og estimerede omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ostninger til nedrivnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>g, istand<span xmlns="http://www.w3.org/1999/xhtml" class="ws1">-</span>sættelse eller lignende og fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atrukket<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> modtagne rabatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er eller andre typer af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> incitaments<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>betalinger fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>a lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>singgiver<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>. Efterfølgende mÃ¥les<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> aktivet til<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> kostpri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s fratrukk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>et akkumulerede af- og ned<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>skrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er. L<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ingaktivet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> afskrives<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> over den korteste af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingperioden og leasingaktiv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ets brugstid. Afsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rivningerne indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gnes lineært i resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ltatopgørel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sen.Leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingaktivet justeres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> for ændringer i l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>easin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gforpligtelsen som følg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e af ændringer i <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>vilkÃ¥rene i l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ingaftalen el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler ændring-er i kontrakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ens peng<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>estrømme i takt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> med ændringer i et<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> indeks el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ler en rente.Leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ingaktiver afskrives lineært o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ver den forventede lejeperiode, der udgør:⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Driftsmateriel <span xmlns="http://www.w3.org/1999/xhtml" class="_ _168"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span>3 â 10 Ã¥r⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>Lagerejendomme med tilhørende admini<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>stration <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e0"> </span>3 â 10 Ã¥r⢠<span xmlns="http://www.w3.org/1999/xhtml" class="_ _79"> </span>HÃ¥ndværkerbutikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er <span xmlns="http://www.w3.org/1999/xhtml" class="_ _a"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _96"> </span>3 â 10 Ã¥r.Konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen præsenterer leasing<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aktivet og lea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>singforpligtelsen særskilt i b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>alanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>en.Konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>ernen har valgt at u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ndlade at indre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>gne leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ingaktiver med en løbetid pÃ¥ u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nder 12 mÃ¥neder eller med en <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>værdi under 30.000 kr. L<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>easingydelser vedrørende di<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sse le<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>asing<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>aftaler indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> lineært i result<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atopgørelsen. Derudo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ver har k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>oncernen valgt at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> fastsætt<s