Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2022-12-31 | 6308000000 | vDKK |
| ifrs-full:Assets | 2021-12-31 | 5830000000 | vDKK |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 4511000000 | vDKK |
| ifrs-full:Revenue | 2021-01-01 | 2021-12-31 | 3916000000 | vDKK |
XML
See the xml submitted here:
XML: http://regnskaber.virk.dk/61971736/amNsb3VkczovLzAzLzIzLzU3L2U5Lzc1Lzk3MjEtNDBmYi1iOTQyLTExZjNiN2QxOTdmMA.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:alk="http://alk.net"
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:xsi="http://www.w3.org/2001/XMLSchema-instance"
xmlns:mrv="http://xbrl.dcca.dk/mrv"
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">
<link:schemaRef xlink:href="http://archprod.service.eogs.dk/taxonomy/20211001/entryDanishGAAPExcludingBalanceSheetIncomeStatementIncludingManagementsReview20211001.xsd"
xlink:type="simple"/>
<xbrli:context id="ctx1">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx40">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx41">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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>0</cmn:auditorIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx42">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx2">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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>0</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx3">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx4">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx5">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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>3</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx6">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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>0</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx9">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx7">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx10">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx8">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx11">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx14">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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>8</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx17">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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>11</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx12">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx15">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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:context id="ctx13">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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="ctx16">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SGCREUZCZ7P020</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>10</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<gsd:NameOfReportingEntity contextRef="ctx1" xml:lang="en">ALK-Abelló A/S</gsd:NameOfReportingEntity>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx1" xml:lang="en">Bøge Allé</gsd:AddressOfReportingEntityStreetName>
<gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx1" xml:lang="en">6-8</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx1" xml:lang="en">DK-2970</gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx1" xml:lang="en">Hørsholm</gsd:AddressOfReportingEntityDistrictName>
<gsd:TelephoneNumberOfReportingEntity contextRef="ctx1" xml:lang="en">4545747576</gsd:TelephoneNumberOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx1" xml:lang="en">www.alk.net</gsd:HomepageOfReportingEntity>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx1" xml:lang="en">63717916</gsd:IdentificationNumberCvrOfReportingEntity>
<gsd:LegalEntityIdentifierOfReportingEntity contextRef="ctx1" xml:lang="en">529900SGCREUZCZ7P020</gsd:LegalEntityIdentifierOfReportingEntity>
<gsd:ReportingPeriodStartDate contextRef="ctx1" xml:lang="en">2022-01-01</gsd:ReportingPeriodStartDate>
<gsd:ReportingPeriodEndDate contextRef="ctx1" xml:lang="en">2022-12-31</gsd:ReportingPeriodEndDate>
<gsd:PrecedingReportingPeriodStartDate contextRef="ctx1" xml:lang="en">2021-01-01</gsd:PrecedingReportingPeriodStartDate>
<gsd:PredingReportingPeriodEndDate contextRef="ctx1" xml:lang="en">2021-12-31</gsd:PredingReportingPeriodEndDate>
<fsa:ClassOfReportingEntity contextRef="ctx1" xml:lang="en">Regnskabsklasse D</fsa:ClassOfReportingEntity>
<mrv:LinkToStatementOfCorporateSocialResponsibility contextRef="ctx1" xml:lang="en">https://www.alk.net/sustainability</mrv:LinkToStatementOfCorporateSocialResponsibility>
<mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx1" xml:lang="en">https://www.alk.net/sustainability</mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:LinkToStatementOfDiversityPolicies contextRef="ctx1" xml:lang="en">https://www.alk.net/sustainability</mrv:LinkToStatementOfDiversityPolicies>
<mrv:LinkToCorporateGovernanceReport contextRef="ctx1" xml:lang="en">https://ir.alk.net/corporate-governance</mrv:LinkToCorporateGovernanceReport>
<gsd:InformationOnTypeOfSubmittedReport contextRef="ctx1" xml:lang="en">Ã
rsrapport</gsd:InformationOnTypeOfSubmittedReport>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx1" xml:lang="en">63717916</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:NameOfSubmittingEnterprise contextRef="ctx1" xml:lang="en">Alk-Abello A/S</gsd:NameOfSubmittingEnterprise>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx1" xml:lang="en">Bøge Alle 6-8</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx1" xml:lang="en">2970 Hørsholm</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<gsd:ToolForPreparingTheXBRLInstanceDocument contextRef="ctx1" xml:lang="en">xWizard version 1.1.1176.0, by EasyX Aps. www.easyx.eu</gsd:ToolForPreparingTheXBRLInstanceDocument>
<cmn:TypeOfAuditorAssistance contextRef="ctx1" xml:lang="en">Revisionspåtegning</cmn:TypeOfAuditorAssistance>
<arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="ctx1" xml:lang="en">Grundlag for konklusion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements>
<arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx1" xml:lang="en">Konklusion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
<mrv:LinkToStatementOfPolicyForDataEthics contextRef="ctx40" xml:lang="en">https://www.alk.net/sustainability</mrv:LinkToStatementOfPolicyForDataEthics>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx41" id="fact1696" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx42" id="fact1703" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx1" id="fact1000" xml:lang="en">Statement by Management on the annual report The Board of Directors and the Board of Management have today considered and adopted the annual report of ALK-Abelló A/S for the financial year 1 January to 31 December 2022. The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act. The parent company financial statements have been prepared in accordance with the Danish Financial Statements Act. Management's review has been prepared in accordance with the Danish Financial Statements Act. In our opinion, the consolidated financial statements and the parent company financial statements give a true and fair view of the financial position at 31 December 2022 of the group and the parent company and of the results of the group and parent companyâs operations and consolidated cash flows for the financial year 1 January to 31 December 2022. In our opinion, Managementâs review includes a true and fair account of the development in the operations and financial circumstances of the group and the parent company, of the results for the year, and of the financial position of the group and the parent company, as well as a description of the most significant risks and elements of uncertainty facing the group and the parent company. In our opinion, the annual report of ALK-Abelló A/S for the financial year 1 January to 31 December 2022 identified as "ALK-2022-12-31.zipâ is prepared, in all material respects, in compliance with the European Single Electronic Format (ESEF) Regulation. We recommend that the annual report be adopted at the annual general meeting.</sob:StatementByExecutiveAndSupervisoryBoards>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx2" id="fact1427" xml:lang="en">Carsten Hellmann</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx2" id="fact1428" xml:lang="en">President & CEO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx3" id="fact1429" xml:lang="en">Henrik Jacobi</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx3" id="fact1430" xml:lang="en">Executive Vice President, Research & Development</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx4" id="fact1432" xml:lang="en">Søren Jelert</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx4" id="fact1433" xml:lang="en">Executive Vice President & CFO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx5" id="fact1435" xml:lang="en">Søren Daniel Niegel</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx5" id="fact1436" xml:lang="en">Executive Vice President, Commercial Operations</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx6" id="fact1438" xml:lang="en">Anders Hedegaard</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx9" id="fact1441" xml:lang="en">Chair</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx7" id="fact1439" xml:lang="en">Lene Skole</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx10" id="fact1442" xml:lang="en">Vice Chair</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx8" id="fact1440" xml:lang="en">Gitte Aabo</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx11" id="fact1443" xml:lang="en">Katja Barnkob</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx14" id="fact1446" xml:lang="en">Bertil Lindmark</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx17" id="fact1449" xml:lang="en">Johan Smedsrud</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx12" id="fact1444" xml:lang="en">Nanna Rassov Carlson</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx15" id="fact1447" xml:lang="en">Alan Main</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx13" id="fact1445" xml:lang="en">Lars Holmqvist</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx16" id="fact1448" xml:lang="en">Jakob Riis</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<sob:PlaceOfSignatureOfStatement contextRef="ctx1" id="fact1046" xml:lang="en">Hørsholm</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx1" id="fact1047">2023-02-03</sob:DateOfApprovalOfAnnualReport>
<arr:IndependentAuditorsReportsAudit contextRef="ctx1" id="fact1048" xml:lang="en">Independent Auditorâs Reports</arr:IndependentAuditorsReportsAudit>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact1049" xml:lang="en">To the shareholders of ALK-Abelló A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:AuditorsReportOnFinancialStatements contextRef="ctx1" id="fact1050" xml:lang="en">Report on the audit of the Financial Statements</arr:AuditorsReportOnFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx1" id="fact1052" xml:lang="en">Our opinion In our opinion, the Consolidated Financial Statements give a true and fair view of the Groupâs financial position at 31 December 2022 and of the results of the Groupâs operations and cash flows for the financial year 1 January to 31 December 2022 in accordance with International Financial Reporting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act. Moreover, in our opinion, the Parent Company Financial Statements give a true and fair view of the Parent Companyâs financial position at 31 December 2022 and of the results of the Parent Companyâs operations for the financial year 1 January to 31 December 2022 in accordance with 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 audited The Consolidated Financial Statements (pp 55-94) and the Parent Company Financial Statements (pp 95-107) of ALK-Abelló A/S for the financial year 1 January to 31 December 2022 comprise income 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, and statement of comprehensive income and cash flow statement for the Group. Collectively referred to as the âFinancial Statementsâ.</arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx1" id="fact1089" xml:lang="en">Basis for opinion We 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. Independence We 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 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. Appointment We were first appointed auditors of ALK-Abelló A/S on 11 March 2020 for the financial year 2020. We have been reappointed annually by shareholder resolution for a total period of uninterrupted engagement of 3 years including the financial year 2022.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx1" id="fact1123" xml:lang="en">Key audit matters Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the 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 Revenue recognition and related sales deductions The Group sells products in certain markets subjectto various rebate and discount arrangements and mandated price adjustments schemes. These arrangements and schemes result in deductions to gross revenue in arriving at net revenue and in accruals for estimated sales deductions. We focused on these areas as accounting for rebates, discounts and mandated price adjustmentsis complex and requires a high degree of estimation by Management. This includes the estimation uncertainty regarding accruals for estimated salesdeductions. We refer to note 2.1 in the consolidated financial statements. How our audit addressed the key audit matter We discussed the principles for accounting for rebates, discounts and mandated price adjustments with Management.We performed risk assessment procedures to obtain an understanding of the IT systems, business processes and relevant controls for revenue recognition and related sales deductions. We assessed whether the controls were designed and implemented to effectively address the risk of material misstatement.We evaluated and challenged the assumptions and estimates, including models and data used forcalculating rebates, discounts and mandated price adjustments and accruals for sales deductions. We assessed the appropriateness of the related disclosure provided in the consolidated financial statements.</arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact1163" xml:lang="en">Statement on Managementâs Review Management is responsible for Managementâs Review (pp 1-48 and 108). Our opinion on the Financial Statements does not cover Managementâs 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 Managementâs Review and, in doing so, consider whether Managementâs 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 Managementâs Review includes the disclosures required by the Danish Financial Statements Act. Based on the work we have performed, in our view, Managementâs 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 Managementâs Review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx1" id="fact1192" xml:lang="en">Managementâs responsibilities for the Financial Statements Management is responsible for the preparation of consolidated financial statements that give a true and fair view in accordance with International Financial Reporting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act and for the preparation of parent company financial statements that give a true and fair view in accordance with the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of 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 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="ctx1" id="fact1219" xml:lang="en">Auditorâs responsibilities for the audit of the Financial Statements Our 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 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: â¢Identify and assess the risks ofmaterial 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. â¢Obtain an understanding of internalcontrol 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 Groupâs and the Parent Companyâs internal control. â¢Evaluate the appropriateness ofaccounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. â¢Conclude on the appropriateness ofManagementâs 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 Companyâs ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorâs 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 auditorâs report. However, future events or conditions may cause the Group or the Parent Company to cease to continue as a going concern. â¢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. â¢Obtain sufficient appropriate auditevidence 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 auditorâs report unless law or regulation precludes public disclosure about the matter.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:SignatureOfAuditorsPlace contextRef="ctx1" id="fact1425" xml:lang="en">Hellerup</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx1" id="fact1426">2023-02-03</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx41" id="fact1694" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx42" id="fact1704" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx1" id="fact1339" xml:lang="en">Report on compliance with the ESEF Regulation As part of our audit of the Financial Statements we performed procedures to express an opinion on whether the annual report of ALK-Abelló A/S for the financial year 1 January to 31 December 2022 with the filename alk-2022-12-31-en.zip is prepared, in all material respects, in compliance with the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) which includes requirements related to the preparation of the annual report in XHTML format and iXBRL tagging of the Consolidated Financial Statements including notes. Management is responsible for preparing an annual report that complies with the ESEF Regulation. This responsibility includes: â¢The preparing of the annual report inXHTML format; â¢The selection and application ofappropriate iXBRL tags, including extensions 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; â¢Ensuring consistency between iXBRLtagged data and the Consolidated Financial Statements presented in human-readable format; and â¢For such internal control as Managementdetermines 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: â¢Testing whether the annual report isprepared in XHTML format; â¢Obtaining an understanding of thecompanyâs iXBRL tagging process and of internal control over the tagging process; â¢Evaluating the completeness of theiXBRL tagging of the Consolidated Financial Statements including notes; â¢Evaluating the appropriateness ofthe companyâs use of iXBRL elements selected from the ESEF taxonomy and the creation of extension elements where no suitable element in the ESEF taxonomy has been identified; â¢Evaluating the use of anchoring ofextension elements to elements in the ESEF taxonomy; and â¢Reconciling the iXBRL tagged data withthe audited Consolidated Financial Statements including notes. In our opinion, the annual report of ALK-Abelló A/S for the financial year 1 January to 31 December 2022 with the file name alk-2022-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
<cmn:NameAndSurnameOfAuditor contextRef="ctx41" id="fact1697" xml:lang="en">Lars Baungaard</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx41" id="fact1698" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx41" id="fact1699" xml:lang="en">mne23331</cmn:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx42" id="fact1700" xml:lang="en">Kim Tromholt</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx42" id="fact1701" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx42" id="fact1702" xml:lang="en">mne33251</cmn:IdentificationNumberOfAuditor>
</xbrli:xbrl>