Assets

Type	Time	Amount	Unit
ifrs-full:Assets	2022-12-31	105798000000	dkk
ifrs-full:Assets	2021-12-31	114738000000	dkk
ifrs-full:Assets	2022-12-31	97318000000	dkk
ifrs-full:Assets	2021-12-31	108593000000	dkk

Revenue

Type	Start date	End date	Amount	Unit
ifrs-full:Revenue	2022-01-01	2022-12-31	70265000000	dkk
ifrs-full:Revenue	2021-01-01	2021-12-31	60097000000	dkk
ifrs-full:Revenue	2021-01-01	2021-12-31	2387000000	dkk
ifrs-full:Revenue	2022-01-01	2022-12-31	2736000000	dkk

XML

See the xml submitted here:

XML: http://regnskaber.virk.dk/34380552/amNsb3VkczovLzAzL2JmLzQyLzEzLzk4LzRjMTAtNDFmOC1hN2YwLTU0YThhNzlmYTM1NA.xml

Separator

The full data:

<?xml version="1.0" encoding="UTF-8" standalone="no"?>
<xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance"
            xmlns="http://www.w3.org/1999/xhtml"
            xmlns:arr="http://xbrl.dcca.dk/arr"
            xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12"
            xmlns:cmn="http://xbrl.dcca.dk/cmn"
            xmlns:sob="http://xbrl.dcca.dk/sob"
            xmlns:link="http://www.xbrl.org/2003/linkbase"
            xmlns:ifrs-full="http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full"
            xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
            xmlns:ix="http://www.xbrl.org/2013/inlineXBRL"
            xmlns:mrv="http://xbrl.dcca.dk/mrv"
            xmlns:CAR="http://xbrl.carlsberggroup.com/2022-12-31"
            xmlns:fsa="http://xbrl.dcca.dk/fsa"
            xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
            xmlns:gsd="http://xbrl.dcca.dk/gsd"
            xmlns:xlink="http://www.w3.org/1999/xlink"
            id="DKGAAP"
            xml:lang="en">
   <link:schemaRef xlink:href="http://archprod.service.eogs.dk/taxonomy/20211001/entryDanishGAAPExcludingBalanceSheetIncomeStatementIncludingManagementsReview20211001.xsd"
                   xlink:type="simple"/>
   <xbrli:context id="ctx-1">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-51">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2021-01-01</xbrli:startDate>
         <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-76">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfExecutiveBoardDimension">
            <cmn:memberOfBoardIdentifier>1</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-77">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfExecutiveBoardDimension">
            <cmn:memberOfBoardIdentifier>2</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-78">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>1</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-79">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>2</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-80">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>3</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-81">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>4</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-82">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>5</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-83">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>6</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-84">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>7</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-85">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfAuditorDimension">
            <cmn:auditorIdentifier>1</cmn:auditorIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-4">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfAuditorDimension">
            <cmn:auditorIdentifier>2</cmn:auditorIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-2">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:instant>2022-12-31</xbrli:instant>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-3">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">5493008YL42784DMWN61</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>9</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:unit id="pure">
      <xbrli:measure>xbrli:pure</xbrli:measure>
   </xbrli:unit>
   <fsa:AverageNumberOfEmployees contextRef="ctx-1"
                                 decimals="0"
                                 id="s9_notesgroup__5__5"
                                 unitRef="pure">38817</fsa:AverageNumberOfEmployees>
   <fsa:AverageNumberOfEmployees contextRef="ctx-51"
                                 decimals="0"
                                 id="s9_notesgroup__6__5"
                                 unitRef="pure">39278</fsa:AverageNumberOfEmployees>
   <sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="pp-value-3-1" xml:lang="en">MANAGEMENTSTATEMENTThe Supervisory Board and the Executive Board have today discussed and approved the Annual Report of the Carlsberg Breweries Group and the Parent Company for 2022.The Annual Report has been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board and in accordance with IFRS as endorsed by the EU and further requirements in the Danish Financial Statements Act. In our opinion, the consolidated financial statements and the Parent Company’s financial statements give a true and fair view of the Carlsberg Breweries Group’s and the Parent Company’s assets, liabilities and financial position at 31 December 2022 and of the results of the Carlsberg Breweries Group’s and the Parent Company’s operations and cash flows for the financial year 2022.Further, in our opinion the Management review includes a fair review of the development in the Carlsberg Breweries Group’s and the Parent Company’s operations and financial matters, of the result for the year, and of the Carlsberg Breweries Group’s and the Parent Company’s financial position, as well as describing the significant risks and uncertainties affecting the Carlsberg Breweries Group and the Parent Company.We recommend that the Annual General Meeting approve the Annual Report.</sob:StatementByExecutiveAndSupervisoryBoards>
   <sob:PlaceOfSignatureOfStatement contextRef="ctx-1" xml:lang="en">Copenhagen,</sob:PlaceOfSignatureOfStatement>
   <sob:DateOfApprovalOfAnnualReport contextRef="ctx-1">2023-02-07</sob:DateOfApprovalOfAnnualReport>
   <cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-76" xml:lang="en">Cees 't Hart</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
   <cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-76" xml:lang="en">President &amp;amp; CEO</cmn:TitleOfMemberOfExecutiveBoard>
   <cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-77" xml:lang="en">Ulrica Fearn</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
   <cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-77" xml:lang="en">CFO</cmn:TitleOfMemberOfExecutiveBoard>
   <gsd:NameOfReportingEntity contextRef="ctx-1" xml:lang="en">Carlsberg Breweries A/S</gsd:NameOfReportingEntity>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-78" xml:lang="en">Henrik Poulsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-78" xml:lang="en">Chair</cmn:TitleOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-79" xml:lang="en">Majken Schultz</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-79" xml:lang="en">Deputy Chair</cmn:TitleOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-80" xml:lang="en">Cees 't Hart</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-81" xml:lang="en">Ulrica Fearn</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-82" xml:lang="en">Eva Vilstrup Decker</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-83" xml:lang="en">Thomas Paludan-Müller</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-84" xml:lang="en">Peter Petersen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-23-1" xml:lang="en">TO THE SHAREHOLDER OF CARLSBERG BREWERIES A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
   <arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-24-1" xml:lang="en">OUR OPINIONIn our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements (pp 31 - 117) give a true and fair view of the Group’s and the Parent Company’s financial position at 31 December 2022 and of the results of the Group’s and the Parent Company’s operations and cash flows for the financial year 1 January to 31 December 2022 in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board and in accordance with IFRS as endorsed by the EU and further requirements in the Danish Financial Statements Act.Our opinion is consistent with our Auditor’s Long-form Report to the Board of Directors.What we have auditedThe Consolidated Financial Statements and Parent Company Financial Statements of Carlsberg Breweries A/S for the financial year 1 January to 31 December 2022 comprise income statement and statement of comprehensive income, statement of financial position, statement of changes in equity, statement of cash flows and notes, including summary of significant accounting policies for the Group as well as for the Parent Company. Collectively referred to as the “Financial Statements”.</arr:OpinionOnAuditedFinancialStatements>
   <arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="pp-value-26-1" xml:lang="en">BASIS FOR OPINIONWe conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the Auditor’s responsibilities for the audit of the Financial Statements section of our report.   We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.IndependenceWe are independent of the Group in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark. We have also fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code.   To the best of our knowledge and belief, prohibited non-audit services referred to in Article 5(1) of Regulation (EU) No 537/2014 were not provided.AppointmentWe were first appointed auditors of Carlsberg  Breweries A/S on 28 April 2017 for the financialyear 2017. We have been reappointed annuallyby shareholder resolution for a total period of uninterrupted engagement of six years including the financial year 2022.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
   <arr:KeyAuditMattersAudit contextRef="ctx-1" id="pp-value-28-1" xml:lang="en">KEY AUDIT MATTERSKey audit matters are those matters that, in our professional judgement, were of most significance in our audit of the Financial Statements for 2022. These matters were addressed in the context of our audit of the Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.Key audit matter How our audit addressed the key audit matterRevenue recognitionRecognition of revenue is complex due Our audit procedures included considering the appropriateness of the to the variety of different revenue revenue recognition accounting policies and assessing compliance streams, ranging from sales of goods, with the accounting standards.royalty income and sales of by-products recognised when all significant risks and We performed risk assessment procedures to obtain an rewards have been transferred to the understanding of IT systems, business processes and relevant customer or in terms of the license controls related to revenue recognition. For the controls we assessed agreement.if these had been designed and implemented in a way that effectively addresses the risk of material misstatement. Furthermore, the various discounts and locally imposed duties and fees in We tested selected controls considered relevant to our audit, regard to revenue recognition are including applicable information systems, and Management’s complex and hold an inherent risk to the monitoring of controls used to ensure the completeness, accuracy revenue recognition process.and timing of revenue recognised, were performed consistently throughout the year.We focused on this area, as there is a risk of non-compliance with accounting We discussed the judgements related to the recognition, and standards due to complexity originating classification of revenue with Management. Further, we performed from different customer behaviours, substantive procedures regarding invoicing, significant contracts, structures, market conditions and terms significant transaction streams (including discounts), locally imposed in the various countries.duties and fees and cut-off at year-end in order to assess the accounting treatment and principles applied.Revenue recognition and accounting treatment are described in section 1.2 We applied data analysis in our testing of revenue transactions in “Segmentation of operations – order to identify transactions outside the ordinary transaction flow, Accounting estimates and judgements” including journal entry testing.in the Consolidated Financial Statements.Key audit matter How our audit addressed the key audit matterRecoverability of the carrying amount of goodwill and brandsThe principal risks are in relation to We performed risk assessment procedures to obtain an Management’s assessment of the future understanding of IT systems, business processes and relevant timing and amount of cash flows that controls related to the assessment of the carrying amount of are used to project the recoverability of goodwill and brands.the carrying amount of goodwill and brands. There are specific risks related In addressing the risks, we walked through and tested that controls to macroeconomic conditions and relevant to our audit were performed consistently throughout the volatile earnings caused by volume year.decline, intensified competition and changed regulations in key markets – We considered the appropriateness of Management’s defined CGUs conditions that could also result in within the business. We evaluated whether there were factors Management deciding to change brand requiring Management to change their definition. We examined the strategy to drive business performance.methodology used by Management to assess the carrying amount of goodwill and brands assigned to CGUs, and the process for Bearing in mind the generally long-lived identifying CGUs that require impairment testing to determine nature of the assets, the significant compliance with IFRS.assumptions are Management’s view of prices, volumes, discount rates, growth We performed detailed testing for the assets where an impairment rates, royalty rates, expected useful life review was required or indications of impairment were identified. For and costs, and future free cash flows as those assets, we analysed the reasonableness of significant well as the judgement in defining cash-assumptions in relation to the ongoing operation of the assets.generating units (CGUs).We corroborated estimates of future cash flows and challenged We focused on this, as there is a high whether they are reasonable and supported by the most recently level of subjectivity exercised by approved Management budgets, including expected future Management in estimating future cash performance of the CGUs, and challenged whether these are flows and the models used are complex. appropriate in light of future macroeconomic expectations in the markets.The key assumptions and accounting treatment are described in section 2.2 We evaluated the assumptions used by Management, including “Impairment” in the Consolidated assessment of price and volume forecasts, discount rates and long-Financial Statements.term growth rates, and tested the mathematical accuracy of the relevant value-in-use models prepared by Management. We made use of our internal valuation specialists in the audit. Further, we assessed the appropriateness of disclosures, including sensitivity analyses prepared for the significant assumptions.Key audit matter How our audit addressed the key audit matterDiscontinued operations and disposal group held for saleIn March 2022, Management We performed risk assessment procedures to obtain an announced their decision to seek a full understanding of the financial reporting process, including the divestment of the Russian business and classification as held for sale and discontinued operations, the classified it, as held for sale.applied model including significant assumptions and relevant controls.The principal risks relate to Management’s assessment of the In addressing the risks, we walked through and tested the relevant Russian business classification as held controls.for sale, the presentation as discontinued operations, and the fair We based our assessment of the classification as held for sale and value assessment of the business.discontinued operations based on the criteria mandated by IFRS. We have further based our assessment on the actions taken by The classification is based on objective Management in ensuring the business is available for sale.criteria representing the availability of the business for immediate sale in its We considered the appropriateness of Management’s valuation current condition, and the sale being model. We examined the methodology used by Management to highly probable. assess the fair value less cost to sell to determine compliance with IFRS.The Russian business is held at its fair value less cost to sell, which is subject to We performed detailed testing on the valuation of the Russian Management’s estimation of the future business, and analysed the reasonableness of significant assumptions cash flows. There are specific risks in relation to the operation of the business.related to macroeconomic conditions and volatile earnings caused by volume We corroborated estimates of future cash flows and challenged decline, cost increases and changing whether they are reasonable and supported by the most recently regulations.approved Management budgets, including expected future performance of the stand-alone Russian business, and challenged The significant assumptions are whether these are appropriate in light of current macroeconomic Management’s view on the Russian expectations in the market.ruble conversion rate, free cash flow forecasts, long-term growth rates as We evaluated the assumptions used by Management, including well as the applied WACC.assessment of the Russian ruble conversion rate, free cash flow forecasts, long-term growth rates and the applied WACC, and tested We focused on this, as there is a high the mathematical accuracy of the discounted cash flow model level of subjectivity exercised by prepared by Management. We made use of our internal valuation Management in estimating future cash specialists in the audit. flows and the model used is complex.Further, we assessed the appropriateness of presentation and The key assumptions and accounting disclosures, including sensitivity analyses prepared for the significant treatment are described in section 5.1 assumptions.“Discontinued operations and disposal group held for sale” in the Consolidated Financial Statements.</arr:KeyAuditMattersAudit>
   <arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-32-1" xml:lang="en">STATEMENT ON THE MANAGEMENT REVIEWManagement is responsible for Management’s Review, pages 3-29.Our opinion on the Financial Statements does not cover Management’s Review, and we do not express any form of assurance conclusion thereon.In connection with our audit of the Financial Statements, our responsibility is to read Management’s Review and, in doing so, consider whether Management’s Review is materially inconsistent with the Financial Statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.  Moreover, we considered whether Management’s Review includes the disclosures required by the Danish Financial Statements Act.  Based on the work we have performed, in our view, Management’s Review is in accordance with the Consolidated Financial Statements and the Parent Company Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement in Management’s Review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
   <arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="pp-value-33-1" xml:lang="en">MANAGEMENT’S RESPONSIBILITIES FOR THE FINANCIAL STATEMENTSManagement is responsible for the preparation of consolidated financial statements and parentcompany financial statements that give a true and fair view in accordance with International Financial Reporting Standards (IFRS) as issuedby the International Accounting Standards Board and in accordance with IFRS as endorsed by the EU and further requirements inthe Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.In preparing the Financial Statements, Management is responsible for assessing the Group’s and the Parent Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Management either intends to liquidate the Group or the Parent Company or to cease operations, or has no realistic alternative but to do so.</arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
   <arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx-1" id="pp-value-34-1" xml:lang="en">AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTSOur objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Statements.As part of an audit in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s and the Parent Company’s internal control.• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management.• Conclude on the appropriateness of Management’s use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s and the Parent Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group or the Parent Company to cease to continue as a going concern.• Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that gives a true and fair view.• Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the Consolidated Financial Statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence and, where applicable, actions taken to eliminate threats or safeguards applied.From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the Financial Statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter. </arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
   <arr:SignatureOfAuditorsPlace contextRef="ctx-1" xml:lang="en">Hellerup</arr:SignatureOfAuditorsPlace>
   <arr:SignatureOfAuditorsDate contextRef="ctx-1">2023-02-07</arr:SignatureOfAuditorsDate>
   <cmn:NameOfAuditFirm contextRef="ctx-85" id="pp-value-40-1" xml:lang="en">PricewaterhouseCoopersStatsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
   <cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-85" id="pp-value-41-1" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
   <cmn:NameAndSurnameOfAuditor contextRef="ctx-85" xml:lang="en">Mogens Nørgaard Mogensen</cmn:NameAndSurnameOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx-85" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
   <cmn:IdentificationNumberOfAuditor contextRef="ctx-85" xml:lang="en">mne21404</cmn:IdentificationNumberOfAuditor>
   <cmn:NameAndSurnameOfAuditor contextRef="ctx-4" xml:lang="en">Michael Groth Hansen</cmn:NameAndSurnameOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx-4" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
   <cmn:IdentificationNumberOfAuditor contextRef="ctx-4" xml:lang="en">mne33228</cmn:IdentificationNumberOfAuditor>
   <gsd:InformationOnTypeOfSubmittedReport contextRef="ctx-1" xml:lang="en">Annual report</gsd:InformationOnTypeOfSubmittedReport>
   <cmn:TypeOfAuditorAssistance contextRef="ctx-1" xml:lang="en">Auditor's report on audited financial statements</cmn:TypeOfAuditorAssistance>
   <gsd:ToolForPreparingTheXBRLInstanceDocument contextRef="ctx-1" xml:lang="en">ParsePort XBRL Converter</gsd:ToolForPreparingTheXBRLInstanceDocument>
   <gsd:ReportingPeriodStartDate contextRef="ctx-1" xml:lang="en">2022-01-01</gsd:ReportingPeriodStartDate>
   <gsd:ReportingPeriodEndDate contextRef="ctx-1" xml:lang="en">2022-12-31</gsd:ReportingPeriodEndDate>
   <gsd:PrecedingReportingPeriodStartDate contextRef="ctx-1" xml:lang="en">2021-01-01</gsd:PrecedingReportingPeriodStartDate>
   <gsd:PredingReportingPeriodEndDate contextRef="ctx-1" xml:lang="en">2021-12-31</gsd:PredingReportingPeriodEndDate>
   <gsd:DateOfGeneralMeeting contextRef="ctx-1" xml:lang="en">2023-03-14</gsd:DateOfGeneralMeeting>
   <gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="ctx-1" xml:lang="en">Monica Gregers Smith</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
   <gsd:LegalEntityIdentifierOfReportingEntity contextRef="ctx-1" xml:lang="en">5493008YL42784DMWN61</gsd:LegalEntityIdentifierOfReportingEntity>
   <fsa:ClassOfReportingEntity contextRef="ctx-1" xml:lang="en">Reporting class D</fsa:ClassOfReportingEntity>
   <gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx-1" xml:lang="en">25508343</gsd:IdentificationNumberCvrOfReportingEntity>
   <gsd:AddressOfReportingEntityStreetName contextRef="ctx-1" xml:lang="en">J. C. Jacobsens Gade</gsd:AddressOfReportingEntityStreetName>
   <gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx-1" xml:lang="en">1</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
   <gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" xml:lang="en">1799</gsd:AddressOfReportingEntityPostCodeIdentifier>
   <gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" xml:lang="en">Copenhagen V</gsd:AddressOfReportingEntityDistrictName>
   <gsd:AddressOfReportingEntityCountry contextRef="ctx-1" xml:lang="en">Denmark</gsd:AddressOfReportingEntityCountry>
   <gsd:TelephoneNumberOfReportingEntity contextRef="ctx-1" xml:lang="en">+4533273300</gsd:TelephoneNumberOfReportingEntity>
   <gsd:HomepageOfReportingEntity contextRef="ctx-1" xml:lang="en">www.carlsberggroup.com</gsd:HomepageOfReportingEntity>
   <mrv:LinkToCorporateGovernanceReport contextRef="ctx-1" xml:lang="en">www.carlsberggroup.com/who-we-are/corporate-governance/#statutoryreports</mrv:LinkToCorporateGovernanceReport>
   <mrv:LinkToStatementOfCorporateSocialResponsibility contextRef="ctx-1" xml:lang="en">www.carlsberggroup.com/reports-downloads/carlsberg-group-2022-esg-report/</mrv:LinkToStatementOfCorporateSocialResponsibility>
   <mrv:LinkToStatementOfDiversityPolicies contextRef="ctx-1" xml:lang="en">www.carlsberggroup.com/reports-downloads/carlsberg-group-2022-esg-report/</mrv:LinkToStatementOfDiversityPolicies>
   <mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-1" xml:lang="en">www.carlsberggroup.com/reports-downloads/carlsberg-group-2022-esg-report/</mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
   <mrv:LinkToStatementOfPolicyForDataEthics contextRef="ctx-2" xml:lang="en">www.carlsberggroup.com/reports-downloads/carlsberg-group-2022-esg-report/</mrv:LinkToStatementOfPolicyForDataEthics>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-3" xml:lang="en">Cees 't Hart</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <gsd:LegalEntityIdentifierOfSubmittingEnterprise contextRef="ctx-1" xml:lang="en">5493008YL42784DMWN61</gsd:LegalEntityIdentifierOfSubmittingEnterprise>
   <gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" xml:lang="en">25508343</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
   <gsd:NameOfSubmittingEnterprise contextRef="ctx-1" xml:lang="en">Carlsberg Breweries A/S</gsd:NameOfSubmittingEnterprise>
   <gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" xml:lang="en">J. C. Jacobsens Gade 1</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
   <gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" xml:lang="en">1799 Copenhagen V</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
   <arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Opinion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
   <arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Basis for Opinion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements>
   <cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-4" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
   <cmn:NameOfAuditFirm contextRef="ctx-4" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
</xbrli:xbrl>