Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2022-12-31 | 159045000000 | dkk |
| ifrs-full:Assets | 2021-12-31 | 161395000000 | dkk |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 235665000000 | dkk |
| ifrs-full:Revenue | 2021-01-01 | 2021-12-31 | 182306000000 | dkk |
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<mrv:StatementOfCorporateSocialResponsibility contextRef="ctx-1" id="pp-value-8-1" xml:lang="en">Reporting on corporate social responsibility cf. section 99a of the Danish Financial Statements Act We have reported separately on corporate social responsibility in our Sustainability Report 2022, in accordance with section 99a of the Danish Financial Statements Act. </mrv:StatementOfCorporateSocialResponsibility>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-1" id="pp-value-9-1" xml:lang="en">Reporting on management gender composition cf. section 99b of the Danish Financial Statements Act We have reported separately on management gender composition in our Sustainability Report 2022, in accordance with section 99b of the Danish Financial Statements Act. </mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:StatementOfTheDiversityPolicies contextRef="ctx-1" id="pp-value-10-1" xml:lang="en">Reporting on diversity cf. section 107d of the Danish Financial Statements Act We have reported separately on diversity in our Sustainability Report 2022, in accordance with section 107d of the Danish Financial Statements Act.</mrv:StatementOfTheDiversityPolicies>
<mrv:CorporateGovernanceReport contextRef="ctx-1" id="pp-value-11-1" xml:lang="en">The Board uses the Recommendations for guidance when setting up man-agement structures, tasks and procedures and checks against them to make sure we are acting in accordance with the principal intentions of the Recommendations. The Board regularly assesses its procedures based on the Recommendations.DSV fully abided by the Recommendations in 2022.We report on our adherence to the Recommendations â including internal controls and risk management systems applied as basis for the financial reporting process â in the Statutory Report on Corporate Governance available at https://www.dsv.com/en/governance-reportsReport on Corporate Governance cf. section 107b of the Danish Financial Statements ActIn managing DSV, the Board of Directors applies the latest Recommenda-tions on Corporate Governance issued by the Danish Committee on Corporate Governance.</mrv:CorporateGovernanceReport>
<mrv:StatementOfPolicyForDataEthics contextRef="ctx-1" id="pp-value-12-1" xml:lang="en">Reporting on Data Ethics policies cf. section 99d of the Danish Financial Statements ActWe report separately on our policies and approach to Data Ethics in accordance with section 99d of the Danish Financial Statements Act. The reporting is available in our Statutory Report on Data Ethics, at: https://www.dsv.com/en/data-ethics</mrv:StatementOfPolicyForDataEthics>
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<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-200-1" xml:lang="en">Our opinionIn our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements give a true and fair view of the Groupâs and the Parent Companyâs financial position at 31 December 2022 and of the results of the Groupâs and the Parent Companyâs operations and cash flows for the financial year 1 January to 31 December 2022 in accord-ance with International Financial Reporting Standards (âIFRSâ) as issued by the International Accounting Standards Board (âIASBâ) and in accordance with IFRS as adopted by the EU and further requirements in the Danish Financial Statements Act.Our opinion is consistent with our Auditorâs Long-form Report to the Audit Committee and the Board of Directors.What we have auditedThe Consolidated Financial Statements and Parent Company Financial Statements of DSV A/S for the financial year 1 January to 31 December 2022 comprise income statement and statement of comprehensive income, cash flow statement, balance sheet, statement of changes in equity and notes, including summary of significant accounting policies for the Group as well as for the Parent Company. Collectively referred to as the âFinancial Statementsâ.</arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="pp-value-197-1" 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 Auditorâs 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 Accountantsâ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical require-ments applicable in Denmark. We have also fulfilled our other ethical re-sponsibilities 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 DSV A/S on 9 March 2017 for the financial year 2017. We have been reappointed annually by 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-198-1" xml:lang="en">W<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ocused on this ar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ea, because at year<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>-end, material c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ontract assets and accrued c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ost of services exist which involve significant ac<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>counting estimates and which ar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>omplex by natur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e, i.e. accrual of inc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ome (con-tract assets) and r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elated c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>osts (accrued c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ost of services), including meth-ods and data applied and assumptions made by Management. The proces<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s of accruing f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or services render<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed ar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ound the balanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e sheet date is, ther<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e-for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e, c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>omplex and dependent on r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elevant IT c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ontr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ols in certain oper<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ational IT systems. Mor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eover in the Air &amp; Sea division, an inher<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ent risk exists regar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ding estimat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ecognising r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>evenue in the right period at year end due to the services being r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>endered ov<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er a lengthier period of time.In addition, we f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ocused on this ar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ea because of the significanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e of r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e-venue and as r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>evenue comprises a subst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>antial number of transactions, including with differ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ent char<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>acteristics depending on which business segment the rev<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enue relat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es to.Ref<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ence is made t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>o <span xmlns="http://www.w3.org/1999/xhtml" class="fc2">not<span class="_ _0"/>es 2.2 <span class="fc1">and</span> 3.4<span class="fc1"> in the Consolidated F<span class="_ _0"/>inancial </span></span>Stat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ements.How our audit addr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>essed the key audit matt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erOur audit proc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>edur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es included considering the appr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>opriat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eness of the acc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ounting policies for r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>evenue r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ognition applied by Management and assessing complianc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e with applicable financial r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eporting standar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ds. W<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e updated our underst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>anding of r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elevant contr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ols, including Gr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oup contr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>olling pr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ocedur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es and IT c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ontr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ols, conc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erning the timing of rev<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enue rec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ognition, contr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>act assets and accrued c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ost of services, and evaluated whether these wer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e designed in line with the Gr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oup<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>â<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>s accounting policies and wer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e oper<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ating effectively.For r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>evenue, c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ontract assets and accrued c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ost of services, we e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>xamined reports c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oncerning services in pr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ogres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s and challenged the assumptions made by Management in this r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>egard.Mor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eover<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, we selected a sample of transactions during the year and at year-end, and tr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ac<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed these to underlying evidenc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e to det<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ermine whether rev<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>enue and the relat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed cos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ts are r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ognised in the right period.K<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ey audit mattersKey audit matt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ers ar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e those matters that, in our prof<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>essional judgement, wer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e of most significanc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e in our audit of the Financial St<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>atements f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or 2022. These matters w<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ere addr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>essed in the c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>onte<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>xt of our audit of the Financial Stat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ements as a whole, and in f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orming our opinion ther<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eon, and we do no<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>t provide a separ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e opinion on these matters.Revenue r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ognition, contr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>act assets and accrued c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ost of servicesThe Group<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>â<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>s revenue c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>onsists primarily of services, i.e. transportation of goods between destinations, which by natur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e is r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ender<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed over a period of time. In addition, we applied data analysis in our t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>esting of r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>evenue transactions in order t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>o identify and assess transactions outside the ordinary trans <span xmlns="http://www.w3.org/1999/xhtml" class="_ _8"/>action flow.Def<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>err<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed tax asse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ts and income t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ax positionsThe Group oper<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es in many territ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ories and is, consequently<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, subject to local laws and cr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oss-bor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>der transf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er pricing legislation, which c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>omplicates the Group<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>â<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>s tax matters, and which gives rise t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>o pr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ovisions f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or income tax positions.The Group also c<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>arries significant def<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>err<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed tax as<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sets that consist primarily of tax on pr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ovisions made at the balance shee<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>t date and tax los<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s carry<span xmlns="http://www.w3.org/1999/xhtml" class="_ _4"/>f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orwards. The utilisation of tax assets is, inher<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ently<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>, uncertain, as they ar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e dependent<span xmlns="http://www.w3.org/1999/xhtml" class="ls3"> </span>on the financial development of business activities in certain countries.W<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ocused on this ar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ea because the valuation of def<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>err<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed tax asse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ts and provisions f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or inc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ome tax positions ar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e subject to significant Management estimates, including Managementâ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>s applied model, data and assumptions.Ref<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ence is made t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>o <span xmlns="http://www.w3.org/1999/xhtml" class="fc2">not<span class="_ _0"/>e 5.2<span class="fc1"> to the Consolidat<span class="_ _0"/>ed Financial St<span class="_ _0"/>atement.</span></span>How our audit addr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>essed the key audit matt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>erOur audit proc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>edur<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>es included considering the appr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>opriat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eness of the acc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ounting policies and valuation models within the tax ac<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>counting ar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ea and assessing complianc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e with applicable financial r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eporting standar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ds.W<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e also assessed Managementâ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s pr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>oc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ess f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or identifying and assessing comple<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>x income tax tr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ansactions as well as def<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>err<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed tax asse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ts that might not be r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ecover<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>able.W<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e test<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed pr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ovisions made f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or income t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ax positions. As par<span xmlns="http://www.w3.org/1999/xhtml" class="_ _4"/>t of this, w<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e review<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed cor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>espondence with tax authorities and discus<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sed methods and data applied as well as as<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>sumptions made by Management<span xmlns="http://www.w3.org/1999/xhtml" class="_ _4"/>. In doing so, we used our int<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ernal corpor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ate t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ax specialists.Mor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>eover<span xmlns="http://www.w3.org/1999/xhtml" class="_ _3"/>, we test<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed Managementâ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s assessment of the r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>overability of the carrying value of def<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>err<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ed tax assets arising fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>om t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>emporary diff<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er-ences and tax los<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>s carry<span xmlns="http://www.w3.org/1999/xhtml" class="_ _4"/>f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>orwards on the basis of int<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ernal f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ecasts of fu-ture t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>axable inc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ome, and evaluated the assumptions made by Manage-ment in this connection.</arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-202-1" xml:lang="en">Statement on Managementâs CommentaryManagement is responsible for Managementâs CommentaryOur opinion on the Financial Statements does not cover Managementâs Com-mentary, and we do not express any form of assurance conclusion thereon.In connection with our audit of the Financial Statements, our responsi-bility is to read Managementâs Commentary and, in doing so, consider whether Managementâs Commentary 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 Managementâs Commentary includes the disclosures required by the Danish Financial Statements Act. Based on the work we have performed, in our view, Managementâs Com-mentary is in accordance with the Consolidated Financial Statements and the Parent Company Financial Statements and has been prepared in accord-ance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement in Managementâs Commentary.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="pp-value-205-1" xml:lang="en">Managementâs responsibilities for the Financial StatementsManagement is responsible for the preparation of consolidated financial statements and parent company financial statements that give a true and fair view in accordance with International Financial Reporting Standards (âIFRSâ) as issued by the International Accounting Standards Board (âIASBâ) and in accord-ance with IFRS as adopted by the EU and further requirements in the Danish Financial Statements Act, and for such internal control as Management deter-mines 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 Groupâs and the Parent Companyâs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Management ei-ther 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-203-1" xml:lang="en">Auditorâs 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 auditorâs report that in-cludes 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 require-ments 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, for-gery, 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 circum-stances, but not for the purpose of expressing an opinion on the ef-fectiveness of the Groupâs and the Parent Companyâs internal control. ⢠Evaluate the appropriateness of accounting policies used and the rea-sonableness of accounting estimates and related disclosures made by Management.⢠Conclude on the appropriateness of Managementâs 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 Groupâs and the Parent Compa-nyâs ability to continue as a going concern. If we conclude that a mate-rial uncertainty exists, we are required to draw attention in our audi-torâs report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclu-sions are based on the audit evidence obtained up to the date of our auditorâs 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 Finan-cial 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 ap-plicable, 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 auditorâs report unless law or regulation precludes public disclosure about the matters.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:SignatureOfAuditorsPlace contextRef="ctx-1" xml:lang="en">Hellerup,</arr:SignatureOfAuditorsPlace>
<cmn:NameOfAuditFirm contextRef="ctx-45" id="pp-value-210-1" xml:lang="en">PricewaterhouseCoopersStatsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-45" id="pp-value-211-1" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-45" id="pp-value-212-1" xml:lang="en">Lars Baungaard</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-45" id="pp-value-214-1" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-45" xml:lang="en">mne23331</cmn:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-2" id="pp-value-213-1" xml:lang="en">Kim Tromholt</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-2" id="pp-value-215-1" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-2" xml:lang="en">mne33251</cmn:IdentificationNumberOfAuditor>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="pp-value-206-1" xml:lang="en">Report on compliance with the ESEF RegulationAs part of our audit of the Financial Statements we performed procedures to express an opinion on whether the annual report of DSV A/S for the financial year 1 January to 31 December 2022 with the filename DSV-2022-12-31-en.zip is prepared, in all material respects, in compliance with the Commission Delegated Regulation (EU) 2019/815 on the Euro-pean Single Electronic Format (ESEF Regulation) which includes require-ments related to the preparation of the annual report in XHTML format and iXBRL tagging of the Consolidated Financial Statements including notes.Management is responsible for preparing an annual report that complies with the ESEF Regulation. This responsibility includes:⢠The preparing of the annual report in XHTML format;⢠The selection and application of appropriate iXBRL tags, including ex-tensions to the ESEF taxonomy and the anchoring thereof to elements in the taxonomy, for all financial information required to be tagged using judgement where necessary;⢠Ensuring consistency between iXBRL tagged data and the Consolidat-ed Financial Statements presented in human-readable format; and⢠For such internal control as Management determines necessary to enable the preparation of an annual report that is compliant with the ESEF Regulation.Our responsibility is to obtain reasonable assurance on whether the annual report is prepared, in all material respects, in compliance with the ESEF Regulation based on the evidence we have obtained, and to issue a report that includes our opinion. The nature, timing and extent of procedures selected depend on the auditorâs judgement, including the assessment of the risks of material departures from the requirements set out in the ESEF Regulation, whether due to fraud or error. The procedures include:⢠Testing whether the annual report is prepared in XHTML format;⢠Obtaining an understanding of the companyâs iXBRL tagging process and of internal control over the tagging process;⢠Evaluating the completeness of the iXBRL tagging of the Consolidated Financial Statements including notes;⢠Evaluating the appropriateness of the companyâs use of iXBRL ele-ments selected from the ESEF taxonomy and the creation of extension elements where no suitable element in the ESEF taxonomy has been identified; ⢠Evaluating the use of anchoring of extension elements to elements in the ESEF taxonomy; and⢠Reconciling the iXBRL tagged data with the audited Consolidated Financial Statements including notes.In our opinion, the annual report of DSV A/S for the financial year 1 January to 31 December 2022 with the file name DSV-2022-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx-1" xml:lang="en">Hovedgaden </gsd:AddressOfReportingEntityStreetName>
<gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx-1" xml:lang="en">630 </gsd:AddressOfReportingEntityStreetBuildingIdentifier>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" xml:lang="en">2640 </gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" xml:lang="en">Hedehusene </gsd:AddressOfReportingEntityDistrictName>
<gsd:AddressOfReportingEntityCountry contextRef="ctx-1" xml:lang="en">Denmark</gsd:AddressOfReportingEntityCountry>
<gsd:HomepageOfReportingEntity contextRef="ctx-1" id="pp-value-223-1" xml:lang="en">www.dsv.com</gsd:HomepageOfReportingEntity>
<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">2023-03-16</gsd:DateOfGeneralMeeting>
<gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="ctx-1" xml:lang="en">Simon Milthers</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
<gsd:LegalEntityIdentifierOfReportingEntity contextRef="ctx-1" xml:lang="en">529900X41C0BSLK67H70</gsd:LegalEntityIdentifierOfReportingEntity>
<gsd:NameOfReportingEntity contextRef="ctx-1" xml:lang="en">DSV A/S</gsd:NameOfReportingEntity>
<fsa:ClassOfReportingEntity contextRef="ctx-1" xml:lang="en">Reporting class D</fsa:ClassOfReportingEntity>
<gsd:AddressOfReportingEntityCountryIdentificationCode contextRef="ctx-1" xml:lang="en">DK</gsd:AddressOfReportingEntityCountryIdentificationCode>
<gsd:LegalEntityIdentifierOfSubmittingEnterprise contextRef="ctx-1" xml:lang="en">529900X41C0BSLK67H70</gsd:LegalEntityIdentifierOfSubmittingEnterprise>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" xml:lang="en">58233528</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:NameOfSubmittingEnterprise contextRef="ctx-1" xml:lang="en">DSV A/S</gsd:NameOfSubmittingEnterprise>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" xml:lang="en">Hovedgaden 630</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" xml:lang="en">2640 Hedehusene</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Opinion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
<arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Basis for Opinion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements>
<arr:SignatureOfAuditorsDate contextRef="ctx-1" xml:lang="en">2023-02-02</arr:SignatureOfAuditorsDate>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-2" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx-2" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
</xbrli:xbrl>