Assets

Type	Time	Amount	Unit
ifrs-full:Assets	2021-12-31	180817000	vDKK
ifrs-full:Assets	2022-12-31	201508000	vDKK

Revenue

Type	Start date	End date	Amount	Unit
ifrs-full:Revenue	2022-01-01	2022-12-31	26574000	vDKK
ifrs-full:Revenue	2021-01-01	2021-12-31	21307000	vDKK

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   <mrv:CorporateGovernanceReport contextRef="ctx2" id="fact1050" xml:lang="en">Statutory report on corporate governance CeMat’s statutory report on corporate governance, see section 107b of the Danish Financial Statements Act, covers the period 1 January – 31 December 2022. The report consists of three elements: . Corporate governance report . Description of CeMat’s management bodies . An account of the main features of the Group’s internal controls and risk management in relation to the financial reporting process. CeMat’s Board of Directors and Management Board continually work within corporate governance principles to ensure that the management structure and control systems are appropriate and satisfactory. The Board of Directors believes that clear management and communication guidelines help to convey an accurate picture of CeMat. The Audit Committee is handled by the Board of Directors and considers the conditions for this to be met. Pursuant to section 107b of the Danish Financial Statements Act and clause 4.3 of the "Rules for issuers of Shares – Nasdaq Copenhagen", CeMat must report on how the Group addresses the recommendations published by the Committee on Corporate Governance in Denmark on 2 December 2020. The recommendations are available on the website of the Committee on Corporate Governance, www.corporategovernance.dk. In preparing the report, CeMat has adopted the "comply-or-explain" principle in relation to each individual recommendation. The Board of Directors believes that CeMat complies with the majority of the recommendations. The statutory report on corporate governance 2022, see section 107b of the Danish Financial Statements Act, may be found on CeMat’s website at: https://cemat-en.squarespace.com/corporate-governance/</mrv:CorporateGovernanceReport>
   <mrv:StatementOfCorporateSocialResponsibility contextRef="ctx2" id="fact1078" xml:lang="en">Statutory report on corporate social responsibility, see sections 99a, 99b and 99d of the Danish Financial Statements Act In addition to carrying on profitable business activities, CeMat is committed to meeting and expanding the Group’s ethical, social and environmental responsibilities as a business enterprise. CeMat divested its main activity in 2016 and, consequently, the former secondary activity is now the Group’s main activity. Going forward, the CeMat Group is purely a real estate business. As a result, the number of employees has been sharply reduced and the environmental impacts are also significantly lower than previously. In light of the company’s size and activities, and the markets in which the Group operates, the Board of Directors has decided not to adopt policies for the voluntary incorporation of corporate social responsibility, including policies for human rights, climate impact and environmental issues. The Board of Directors regularly reviews the need to adopt policies in this area. The Group no longer reports under the UN Global Compact.</mrv:StatementOfCorporateSocialResponsibility>
   <mrv:StatementOfPolicyForDataEthics contextRef="ctx2" id="fact1093" xml:lang="en">Policy on data ethics 1. Introduction This policy applies for CeMat A/S, including its daughter companies (collectively referred to as “CeMat”). The purpose of this policy is to ensure that CeMat is only using data for the purposes and in a manner that is both ethical and compliant with applicable legislation. 2. Policy statement It is the policy of CeMat A/S and its group companies that all data must be processed lawfully and in a fair and ethical manner, and that the data must be protected appropriately considering the risks related to these data, not only for CeMat, but also for others, who could be affected by the confidentiality, integrity or availability of the data being compromised. Based on the factual circumstances described in section 3, the Management has determined that the likelihood of the inappropriate or unethical use of data is very limited, considering: the nature and amount of the data being processed,the purposes for which the data is being processed,the manner in which the data is being processed, especially since CeMatdoes not use advanced algorithms to analyse or predict the behaviour of others, and the fact that CeMat’s use of data is unlikely to have any adverse effectson others, and the fact that there is no motive for using data beyond what is strictlynecessary, as this would not offer any material benefits for CeMat. Therefore, management has assessed that aside from the formalised measures required to comply with generally good business practice, and applicable legislation such as the data protection legislation, no further measures are required to protect the data against unfair or unethical use. 3. Nature of the processing of data in CeMat A/S and daughter companies. 3.1. CeMat A/S As a holding company with no employees, the processing of data in CeMat A/S is – as a general rule – limited to information about members of the Board of Directors and information about the daughter companies, including its key employees. Data is used solely for the purpose of managing the business and the related risks. 3.2. Daughter companies The business of the daughter companies is to own and develop real estate in Poland. This includes offering property for sale or for rent. The sale of property is done through an agent, and the daughter companies will only receive the data necessary for completing the sales transactions. With regards to property for rent, this is only offered on a B2B basis. Thus, the daughter companies will be processing: Data regarding the real estate owned by the company and other datarelated to the operations of the company, such as financial information. Personal data about employees and contact persons at customers,vendors and business partners. As for personal data, the daughter companies have taken the steps required to ensure that such data is processed in accordance with the applicable data protection legislation, protecting the rights and freedoms of the data subjects. 4. Required activities Management of the respective legal entities shall take the necessary steps to: a) ensure that the legal entity complies with all legal requirements for data processing; b) monitor that the processing of personal data is performed in accordance with the applicable processes and procedures, to ensure compliance with the data protection legislation; c) monitor if the categories of data being processed, or the purposes for which such data is processed, change over time; d) ensure that appropriate actions are taken to address any deviations noted in relation to items a-c above. 5. Review and updates This policy shall be reviewed and updated as appropriate by the Board of Directors at least on an annual basis or when changes in the business or business environments indicate the need for a review. An annual review must be performed during the fourth quarter of each calendar year.</mrv:StatementOfPolicyForDataEthics>
   <mrv:StatementOfTheDiversityPolicies contextRef="ctx2" id="fact1170" xml:lang="en">Policy on diversity CeMat regards a diverse workforce as an asset. We hire on the basis of talent and personality and offer equal opportunities to all employees, regardless of their background, religion, political conviction, gender or age. We encourage everyone to try to reach their full potential in accordance with their personal ambitions and goals. We promote a work environment of respect and inclusion and expect our employees to be politically and religiously neutral when acting on behalf of the Group. We acknowledge the right to unionise and bargain collectively and do everything in our power to avoid discrimination.</mrv:StatementOfTheDiversityPolicies>
   <mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx2" id="fact1179" xml:lang="en">Policy on gender equality in managerial positions When selecting new members of CeMat’s Board of Directors, it is important that the candidates have specific professional competencies and qualifications from listed companies, as well as international experience. In addition, diversity in terms of nationality, religion, political conviction, age and gender is taken into account. During potential recruitment processes, employees and any external partners involved are fully informed of the Group’s diversity policy. At year-end 2022, the total number of employees was 28 (including the Board of Directors and persons who work freelance), eight of whom were women. One woman was a member of the Board of Directors, but there were no women on the Management Board. The current gender balance of CeMat’s managerial positions is outlined below. 2022 2021 Board of Directors, males 2 2 Board of Directors, females 1 1 Other managerial positions, males 4 4 Other managerial positions, females 2 2 Representatives from Management and members elected by the employees meet on a regular basis to discuss the general situation and working climate in CeMat, with the minutes of these meetings communicated to local staff. Two of the five members of the Board of Directors of CeMat '70 were elected by the employees. Since the company complies with the rules on gender equality in managerial positions, it does not have an official policy in this regard. No significant changes are planned for 2023. Instead, CeMat will focus on continuing the good efforts already completed.</mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
   <sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx2" id="fact1213" xml:lang="en">15. MANAGEMENT STATEMENT</sob:StatementByExecutiveAndSupervisoryBoards>
   <sob:IdentificationOfApprovedAnnualReport contextRef="ctx2" id="fact1214" xml:lang="en">We have today presented the annual report of CeMat A/S for the financial year 1 January – 31 December 2022.</sob:IdentificationOfApprovedAnnualReport>
   <sob:ConfirmationThatAnnualReportIsPresentedInAccordanceWithRequirementsProvidedForByLegislationAnyStandardsAndRequirementsProvidedByArticlesOfAssociationOrByAgreement contextRef="ctx2" id="fact1216" xml:lang="en">The annual report is prepared in accordance with International Financial Reporting Standards as adopted by the EU and additional Danish disclosure requirements for annual reports of listed companies.</sob:ConfirmationThatAnnualReportIsPresentedInAccordanceWithRequirementsProvidedForByLegislationAnyStandardsAndRequirementsProvidedByArticlesOfAssociationOrByAgreement>
   <sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults contextRef="ctx2" id="fact1219" xml:lang="en">In our opinion, the consolidated and parent company financial statements give a true and fair view of the Group’s and the parent company's assets, liabilities, equity and 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 ended 31 December 2022.</sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults>
   <sob:ManagementsStatementAboutManagementsReview contextRef="ctx2" id="fact1223" xml:lang="en">Furthermore, in our opinion, the Management’s review gives a true and fair view of the developments in the activities and financial position of the Group and the parent company, the results for the year and of the Group’s and the parent company’s financial position in general and describes the significant risk and uncertainty factors that may affect the Group and the parent company.</sob:ManagementsStatementAboutManagementsReview>
   <sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting contextRef="ctx2" id="fact1228" xml:lang="en">We recommend that the annual report be approved by the shareholders in the general meeting.</sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting>
   <sob:PlaceOfSignatureOfStatement contextRef="ctx2" id="fact1230" xml:lang="en">Copenhagen</sob:PlaceOfSignatureOfStatement>
   <sob:DateOfApprovalOfAnnualReport contextRef="ctx2" id="fact1231">2023-02-22</sob:DateOfApprovalOfAnnualReport>
   <cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx3" id="fact1453" xml:lang="en">Jarosław Lipiński</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
   <cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx3" id="fact1454" xml:lang="en">CEO</cmn:TitleOfMemberOfExecutiveBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx4" id="fact1455" xml:lang="en">Frede Clausen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
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   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx5" id="fact1457" xml:lang="en">Eivind Dam Jensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx5" id="fact1458" xml:lang="en">Deputy Chairman</cmn:TitleOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx6" id="fact1459" xml:lang="en">Joanna L. Iwanowska-Nielsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx6" id="fact1460" xml:lang="en">Board member</cmn:TitleOfMemberOfSupervisoryBoard>
   <arr:IndependentAuditorsReportsAudit contextRef="ctx2" id="fact1232" xml:lang="en">INDEPENDENT AUDITOR’S REPORT</arr:IndependentAuditorsReportsAudit>
   <arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx2" id="fact1233" xml:lang="en">To the Shareholders of CEMAT A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
   <arr:AuditorsReportOnFinancialStatements contextRef="ctx2" id="fact1234" xml:lang="en">REPORT ON THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS AND PARENT COMPANY FINANCIAL STATEMENTS</arr:AuditorsReportOnFinancialStatements>
   <arr:OpinionOnAuditedFinancialStatements contextRef="ctx2" id="fact1236" xml:lang="en">Opinion We have audited the Consolidated Financial Statements and the Parent Company Financial Statements of CeMat A/S for the financial year 1 January - 31 December 2022, which comprise income statement, total income statement, balance sheet, statement of changes in equity, cash flow statement, notes and a summary of significant accounting policies, for both the Group and the Parent Company. The Consolidated Financial Statements and the Parent Company Financial Statements are prepared in accordance with the International Financial Reporting Standards as adopted by the EU and additional disclosure requirements in 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 of the Group and the Parent Company at 31 December 2022, and of the results of the Group and Parent Company operations and cash flows for the financial year 1 January - 31 December 2022 in accordance with the International Financial Reporting Standards as adopted by the EU and additional disclosure requirements in the Danish Financial Statements Act. Our opinion is consistent with our extract from audit book to the audit committee and the board of directors.</arr:OpinionOnAuditedFinancialStatements>
   <arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx2" id="fact1250" 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 “Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements and the Parent Company Financial Statements” section of our report. We are independent of the Group in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code), together with the ethical requirements that are relevant to our audit of the financial statements in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. To the best of our belief we have not performed any prohibited non-audit services, as stated in article 5, subarticle 1, in regulation (EU) no. 537/2014. We were first appointed auditor of CeMat A/S on 8 March 2017 for the financial year 2017. We were reappointed annually by a resolution of a general meeting for a total continuous period of 1 years until and including the financial year 2022.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
   <arr:KeyAuditMattersAudit contextRef="ctx2" id="fact1266" xml:lang="en">Key Audit Matters Key Audit Matters are those matters that, in our professional judgment, were of most significance in our audit of the Financial Statements for the financial year 2022. These matters were addressed in the context of our audit of the Financial Statements as a whole, and in forming our auditor’s opinion thereon, and we do not provide a separate opinion on these matters. Measurement of investment properties The carrying amount of the Group’s investment properties is DKK (’000) 157,854 at 31 December 2022, cf. note 9. Investment properties are measured at fair market value and the total fair market value adjustment of the year is a net gain of DKK (’000) 25,277 (2021: DKK (‘000) 30,723), cf. note 9 of the Financial Statements, which is recognised in the income statement. We have assessed that the fair market valuation is a key audit matter as the investment properties constitute 78% of the Group’s total assets and because estimates and preconditions may have material impact on the Financial Statements. A different estimate could potentially have a significant impact on the Group's assets, profit and equity. In December 2022 the company’s Management obtained a valuation report from an external valuation expert which the value recognised in the financial statements is based upon. We assessed that the key factors in connection with the valuation of investment properties are particularly linked to the following elements in the management's valuation model, and our audit was therefore focused on these elements for the individual properties and plots: - Minimum return on investment requirement - Future market rent - Ownership - Competences and independence of the external valuation expert We refer to the further description in note 9 of the annual report. Our audit response We have obtained an understanding of the Management’s processes for and control of the valuation of the investment property in Poland, challenged these and ensured that the methods and principles used is unchanged from previous years. We have challenged and assessed the most important preconditions forming the basis for the valuation, including: - We assessed and tested the management's expectations for rate of return requirements by comparison with the expectations of the previous year, assessment in relation to location and property type and comparison of external assessments or market reports. - We assessed and tested the Group's assessment of the future rental level including comparison of budgeted rental income for the coming year with realized rental income for the current year and testing whether assumptions related to vacant rent are substantiated by market data. - We assessed and tested the management's assessment of the risks associated with ownership of some of the company's plots by comparison with previous years and the history of taking over full ownership. - We have assessed the competences and independence of the company's external valuation expert. The valuation report is prepared by a leading international estate agent in Warsaw. Moreover, a recalculation was performed of the model forming basis for the valuation and we have assessed the adequacy and sufficiency of Management’s disclosures on investment properties.</arr:KeyAuditMattersAudit>
   <arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx2" id="fact1317" xml:lang="en">Statement on Management Commentary Management is responsible for Management Commentary. Our opinion on the Consolidated Financial Statements and the Parent Company Financial Statements does not cover Management Commentary, and we do not express any form of assurance conclusion thereon. In connection with our audit of the Consolidated Financial Statements and the Parent Company Financial Statements, our responsibility is to read Management Commentary and, in doing so, consider whether Management Commentary is materially inconsistent with the Consolidated Financial Statements or the Parent Company Financial Statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether Management Commentary provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that Management Commentary 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 of Management Commentary.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
   <arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx2" id="fact1332" xml:lang="en">Management’s Responsibilities for the Consolidated Financial Statements and the Parent Company Financial Statements Management is responsible for the preparation of Consolidated Financial Statements and Parent Company Financial Statements that give a true and fair view in accordance with the International Financial Reporting Standards as adopted by the EU and additional requirements in the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of Consolidated Financial Statements and Parent Company Financial Statements that are free from material misstatement, whether due to fraud or error. In preparing the Consolidated Financial Statements and the Parent Company 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 in preparing the Consolidated Financial Statements and the Parent Company Financial Statements unless Management either intends to liquidate the Group or the Company or to cease operations, or has no realistic alternative but to do so.</arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
   <arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx2" id="fact1346" xml:lang="en">Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements and the Parent Company Financial Statements Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Statements and the Parent Company 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 Consolidated Financial Statements and Parent Company Financial Statements. As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:  Identify and assess the risks of material misstatement of the Consolidated Financial Statements and the Parent Company 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 in preparing the Consolidated Financial Statements and the Parent Company Financial Statements 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 Consolidated Financial Statements and the Parent Company 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 and the Company to cease to continue as a going concern.  Evaluate the overall presentation, structure and contents of the Consolidated Financial Statements and the Parent Company Financial Statements, including the disclosures, and whether the Consolidated Financial Statements and the Parent Company 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 them all relationships and other matters that may reasonably 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 Consolidated Financial Statements and the Parent Company Financial Statements of the current period and are therefore the key audit matters. We describe these matters in our Independent Auditor’s Report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our Independent Auditor’s Report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
   <arr:AuditorsReportOnXbrlTagging contextRef="ctx2" id="fact1408" xml:lang="en">REPORT ON COMPLIANCE WITH THE ESEF REGULATION As part of our audit of the Consolidated Financial Statements and Parent Company Financial Statements of CeMat A/S we performed procedures to express an opinion on whether the annual report of CeMat A/S for the financial year 1 January to 31 December 2022 with the file name CEMAT-2022-12-31.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. 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 extensions to the ESEF taxonomy and the anchoring thereof to elements in the taxonomy, for financial information required to be tagged using judgement where necessary;  Ensuring consistency between iXBRL tagged data and the Consolidated 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 auditor’s 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 company’s iXBRL tagging process and of internal control over the tagging process;  Evaluating the completeness of the iXBRL tagging of the Consolidated Financial Statements;  Evaluating the appropriateness of the company’s 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; 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. In our opinion, the annual report of CeMat A/S for the financial year 1 January to 31 December 2022 with the file name CEMAT-2022-12-31.zip is prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
   <arr:SignatureOfAuditorsPlace contextRef="ctx2" id="fact1451" xml:lang="en">Copenhagen</arr:SignatureOfAuditorsPlace>
   <arr:SignatureOfAuditorsDate contextRef="ctx2" id="fact1452">2023-02-22</arr:SignatureOfAuditorsDate>
   <cmn:NameOfAuditFirm contextRef="ctx42" id="fact1648" xml:lang="en">BDO Statsautoriseret revisionsaktieselskab</cmn:NameOfAuditFirm>
   <cmn:NameAndSurnameOfAuditor contextRef="ctx42" id="fact1650" xml:lang="en">Brian Olsen Halling</cmn:NameAndSurnameOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx42" id="fact1651" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
</xbrli:xbrl>