Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2022-12-31 | 15122100000 | dkk |
| ifrs-full:Assets | 2021-12-31 | 14583700000 | dkk |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 8762200000 | dkk |
| ifrs-full:Revenue | 2021-01-01 | 2021-12-31 | 8232700000 | dkk |
XML
See the xml submitted here:
XML: http://regnskaber.virk.dk/58108013/amNsb3VkczovLzAzLzc3LzM5L2MxLzhkLzQ0NjEtNGY1MC1iODA4LWUyZmNjYjA2OWE2Mw.xml
Separator
The full data:
<?xml version="1.0" encoding="UTF-8" standalone="no"?>
<xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance"
xmlns="http://www.w3.org/1999/xhtml"
xmlns:arr="http://xbrl.dcca.dk/arr"
xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12"
xmlns:cmn="http://xbrl.dcca.dk/cmn"
xmlns:sob="http://xbrl.dcca.dk/sob"
xmlns:link="http://www.xbrl.org/2003/linkbase"
xmlns:ifrs-full="http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full"
xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
xmlns:ix="http://www.xbrl.org/2013/inlineXBRL"
xmlns:SCA="http://xbrl.st-group.com/2022-12-31"
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"
xml:lang="en">
<link:schemaRef xlink:href="http://archprod.service.eogs.dk/taxonomy/20211001/entryDanishGAAPExcludingBalanceSheetIncomeStatementIncludingManagementsReview20211001.xsd"
xlink:type="simple"/>
<xbrli:context id="ctx-1">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-34">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfExecutiveBoardDimension">
<cmn:memberOfBoardIdentifier>1</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-36">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
<cmn:memberOfBoardIdentifier>1</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-37">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
<cmn:memberOfBoardIdentifier>2</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-35">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfExecutiveBoardDimension">
<cmn:memberOfBoardIdentifier>2</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-38">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
<cmn:memberOfBoardIdentifier>3</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-39">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
<cmn:memberOfBoardIdentifier>4</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-40">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
<cmn:memberOfBoardIdentifier>5</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-43">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</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="ctx-41">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
<cmn:memberOfBoardIdentifier>6</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-44">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</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="ctx-42">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
<cmn:memberOfBoardIdentifier>7</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-45">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfAuditorDimension">
<cmn:auditorIdentifier>1</cmn:auditorIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-3">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfAuditorDimension">
<cmn:auditorIdentifier>2</cmn:auditorIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-2">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">5299003KG4JS99TRML67</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>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx-1" xml:lang="en">31080185</gsd:IdentificationNumberCvrOfReportingEntity>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="pp-value-205-1" xml:lang="en">The Executive Management and the Board of Directorshave today considered and adopted the Annual Reportof Scandinavian Tobacco Group A/S for the financialyear 1 January â 31 December 2022.The Consolidated Financial Statements are prepared inaccordance with International Financial ReportingStandards as adopted by the EU and additional require-ments in the Danish Financial Statements Act. TheFinancial Statements are prepared in accordance withthe Danish Financial Statements Act. Moreover, theConsolidated Financial Statements and the FinancialStatements are prepared in accordance with additionalDanish disclosure requirements for listed companies.The Management Report is also prepared in accordancewith Danish disclosure requirements for listedcompanies.In our opinion, the Consolidated Financial Statementsand the Financial Statements give a true and fair viewof the financial position at 31 December 2022 of theGroup and the Parent Company and of the results ofthe Group and Parent Companyâs operations andconsolidated cash flows for the financial year 1 Januaryâ 31 December 2022.In our opinion, the Management Report includes a trueand fair account of the development in the operationsand financial circumstances of the Group and the Parent Company, of the results for the year and of thefinancial position of the Group and the Parent Companyas well as a description of the most significant risks and elements of uncertainty facing the Group and the ParenCompany.In our opinion, the Annual Report of ScandinavianTobacco Group A/S for the financial year 1 January to31 December 2022 with the file name 5299003KG4JS99TRML67-2022-12-31-en.zip is prepared,in all material respects, in compliance with the ESEF Regulation.We recommend that the Annual Report be adopted atthe Annual General Meeting.</sob:StatementByExecutiveAndSupervisoryBoards>
<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" xml:lang="en">Gentofte</sob:PlaceOfSignatureOfStatement>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-34" xml:lang="en">Niels Frederiksen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-34" id="pp-value-209-1" xml:lang="en">Chief Executive Office</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-36" xml:lang="en">Henrik Brandt</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-36" id="pp-value-213-1" xml:lang="en">Chair of the Board of Directors</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-37" xml:lang="en">Marlene Forsel</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-35" xml:lang="en">Marianne Rørslev Bock</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-35" xml:lang="en">Chief Financial Office</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-38" id="pp-value-215-1" xml:lang="en">Dianne Neal Blixt</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-39" id="pp-value-216-1" xml:lang="en">Anders C. Obe</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-40" id="pp-value-217-1" xml:lang="en">Claus Gregersen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-43" xml:lang="en">Hanne Malling</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-41" xml:lang="en">Henrik Amsinck</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-44" xml:lang="en">Mogens Olsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-42" xml:lang="en">Lindy Larsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">To the shareholders of Scandinavian Tobacco Group A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-223-1" xml:lang="en">In our opinion, the Consolidated Financial Statementsgive a true and fair view of the Groupâs financialposition at 31 December 2022 and of the results of theGroupâs operations and cash flows for the financial year1 January to 31 December 2022 in accordance withInternational Financial Reporting Standards as adoptedby the EU and further requirements in the DanishFinancial Statements Act.Moreover, in our opinion, the Parent Company FinancialStatements give a true and fair view of the ParentCompanyâs financial position at 31 December 2022 andof the results of the Parent Companyâs operations forthe financial year 1 January to 31 December 2022 inaccordance with the Danish Financial Statements Act.Our opinion is consistent with our Auditorâs Long-formReport to the Audit Committee and the Board ofDirectors.What we have auditedThe Consolidated Financial Statements of ScandinavianTobacco Group A/S for the financial year 1 January to31 December 2022 comprise the consolidated statemenof comprehensive income, the consolidatedbalance sheet, the consolidated statement of changesin equity, the consolidated cash flow statement and thenotes, including summary of significant accountingpolicies.The Parent Company Financial Statements of Scandina-vian Tobacco Group A/S for the financial year 1 Januaryto 31 December 2022 comprise the income statement,the balance sheet, the statement of changes in equityand the notes, including summary of significantaccounting policies.Collectively referred to as the âFinancial Statementsâ.</arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="pp-value-225-1" xml:lang="en">We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additionalrequirements applicable in Denmark. Our responsibili-ties under those standards and requirements arefurther described in the Auditorâs responsibilities for theaudit of the Financial Statements section of our report. We believe that the audit evidence we have obtained issufficient and appropriate to provide a basis for ouropinion.IndependenceWe are independent of the Group in accordance withthe International Ethics Standards Board for Accoun-tantsâ International Code of Ethics for ProfessionalAccountants (IESBA Code) and the additional ethicalrequirements applicable in Denmark. We have alsofulfilled our other ethical responsibilities in accordancewith these requirements and the IESBA Code.To the best of our knowledge and belief, prohibitednon-audit services referred to in Article 5(1) ofRegulation (EU) No 537/2014 were not provided.AppointmentWe were first appointed auditors of ScandinavianTobacco Group A/S on 26 April 2017 for the financialyear 2017. We have been reappointed annually byshareholder resolution for a total period of uninterrupted engagement of 6 years including the financial year2022.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="pp-value-227-1" xml:lang="en">Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of theFinancial 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.IMPAIRMENT OF TRADEMARKSThe principal risks are in relation to Managementâs assessment of the future timing and amount of cash flows that areused to project the recoverability of the carrying amount of trademarks with indefinite lives.There are specific risks related to macroeconomic conditions and volatile earnings caused by volume decline, intensified competition and changed regulations in key markets.Bearing in mind the generally long-lived nature of the assets, the significant assumptions are Managementâs view ofprices, volumes, terminal growth rates and discount rates.We focused on this area, as there is a high level of subjectivity exercised by Management in determining significantassumptions and estimating cash flows.The key assumptions and accounting treatment are described in Section 3.1 âIntangible Assetsâ in the ConsolidatedFinancial Statements.We assessed whether the Groupâs accounting policies are in accordance with IFRS.We updated our understanding of relevant controls, including Group controlling procedures and IT systems, and business processes regarding impairment of trademarks. For the controls, we assessed whether they were designedand implemented to effectively address the risk of material misstatement.We obtained and assessed the impairment tests on trademarks with indefinite lives. We examined the methodologyused by Management to assess the carrying amount of trademarks with indefinite lives and tested the mathematicaaccuracy of the relevant value-in-use models prepared by Management. We made use of our internal valuationspecialists in the audit.We challenged Management and evaluated the appropriateness of the significant assumptions regarding prices,volumes, terminal growth rates and discount rates applied by Management in the cash flow forecasts. As part of thiswe also assessed Managementâs sensitivity calculation.</arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-230-1" xml:lang="en">Management is responsible for Managementâs Review.Our opinion on the Financial Statements does not cover Managementâs Review, and we do not express any form ofassurance conclusion thereon.In connection with our audit of the Financial Statements, our responsibility is to read Managementâs Review and, indoing so, consider whether Managementâs Review is materially inconsistent with the Financial Statements or ourknowledge obtained in the audit, or otherwise appears to be materially misstated.Moreover, we considered whether Managementâs Review includes the disclosures required by the Danish FinancialStatements Act.Based on the work we have performed, in our view, Managementâs Review is in accordance with the ConsolidatedFinancial Statements and the Parent Company Financial Statements and has been prepared in accordance with therequirements of the Danish Financial Statements Act. We did not identify any material misstatement in Manage-mentâs Review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="pp-value-231-1" xml:lang="en">Management is responsible for the preparation of consolidated financial statements that give a true and fair view inaccordance with International Financial Reporting Standards as adopted by the EU and further requirements in theDanish Financial Statements Act and for the preparation of parent company financial statements that give a true andfair view in accordance with the Danish Financial Statements Act, and for such internal control as Managementdetermines 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 ParentCompanyâs ability to continue as a going concern, disclosing, as applicable, matters related to going concern andusing the going concern basis of accounting unless Management either intends to liquidate the Group or the ParentCompany or to cease operations, or has no realistic alternative but to do so.</arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx-1" id="pp-value-232-1" xml:lang="en">Our objectives are to obtain reasonable assurance aboutwhether 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 ofassurance, but is not a guarantee that an audit conduct-ed in accordance with ISAs and the additional require-ments applicable in Denmark will always detect amaterial misstatement when it exists. Misstatements canarise 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 theadditional requirements applicable in Denmark, weexercise professional judgement and maintainprofessional 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 respon-sive 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 mis-statement 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 effectivenessof the Groupâs and the Parent Companyâs internal control.⢠Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimatesand 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 ma-terial uncertainty exists related to events or conditionsthat 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 audi-torâs report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on theaudit evidence obtained up to the date of our auditorâsreport. However, future events or conditions may cause the Group or the Parent Company to cease to continue as a going concern.⢠Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that gives a true and fair view.⢠Obtain sufficient appropriate audit evidence regardingthe financial information of the entities or business ac-tivities within the Group to express an opinion on the Consolidated Financial Statements. We are responsi-ble for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.We communicate with those charged with governanceregarding, among other matters, the planned scope andtiming 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 wereof 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 au-ditorâs report unless law or regulation precludes public disclosure about the matter. </arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="pp-value-235-1" xml:lang="en">As part of our audit of the Financial Statements weperformed procedures to express an opinion on wheth-er the annual report of Scandinavian Tobacco Group A/Sfor the financial year 1 January to 31 December 2022with the filename 5299003KG4JS99TRML67-2022-12-31-en.zip is prepared, in all material respects, in compli-ance 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 formatand iXBRL tagging of the Consolidated FinancialStatements including notes.Management is responsible for preparing an annualreport that complies with the ESEF Regulation. Thisresponsibility 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 all 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 onwhether the annual report is prepared, in all material respects, in compliance with the ESEF Regulation basedon the evidence we have obtained, and to issue a reporthat 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. Theprocedures 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 tag-ging process;⢠Evaluating the completeness of the iXBRL tagging of the Consolidated Financial Statements including notes;⢠Evaluating the appropriateness of the 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;⢠Evaluating the use of anchoring of extension elementsto elements in the ESEF taxonomy; and⢠Reconciling the iXBRL tagged data with the audited Consolidated Financial Statements.In our opinion, the annual report of Scandinavian To-bacco Group A/S for the financial year 1 January to 31 December 2022 with the file name 5299003KG4JS99TRML67-2022-12-31-en.zip is prepared,in all material respects, in compliance with the ESEFRegulation.</arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx-1" xml:lang="en">Hellerup</arr:SignatureOfAuditorsPlace>
<cmn:NameOfAuditFirm contextRef="ctx-45" id="pp-value-239-1" xml:lang="en">PricewaterhouseCoopersStatsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-45" id="pp-value-240-1" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-45" xml:lang="en">Søren Ãrjan Jensen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-45" id="pp-value-242-1" xml:lang="en">STATE AUTHORISED PUBLICACCOUNTANT</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-45" xml:lang="en">mne33226</cmn:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-3" xml:lang="en">Michael Groth Hansen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-3" id="pp-value-245-1" xml:lang="en">STATE AUTHORISED PUBLICACCOUNTANT</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-3" xml:lang="en">mne33228</cmn:IdentificationNumberOfAuditor>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx-1" xml:lang="en">Sandtoften</gsd:AddressOfReportingEntityStreetName>
<gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx-1" xml:lang="en">9</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" xml:lang="en">2820</gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" xml:lang="en">Gentofte</gsd:AddressOfReportingEntityDistrictName>
<gsd:InformationOnTypeOfSubmittedReport contextRef="ctx-1" xml:lang="da">Ã
rsrapport</gsd:InformationOnTypeOfSubmittedReport>
<cmn:TypeOfAuditorAssistance contextRef="ctx-1" xml:lang="da">Revisionspåtegning</cmn:TypeOfAuditorAssistance>
<gsd:ToolForPreparingTheXBRLInstanceDocument contextRef="ctx-1" xml:lang="da">ParsePort XBRL Converter</gsd:ToolForPreparingTheXBRLInstanceDocument>
<gsd:ReportingPeriodStartDate contextRef="ctx-1" xml:lang="da">2022-01-01</gsd:ReportingPeriodStartDate>
<gsd:ReportingPeriodEndDate contextRef="ctx-1" xml:lang="da">2022-12-31</gsd:ReportingPeriodEndDate>
<gsd:PrecedingReportingPeriodStartDate contextRef="ctx-1" xml:lang="da">2021-01-01</gsd:PrecedingReportingPeriodStartDate>
<gsd:PredingReportingPeriodEndDate contextRef="ctx-1" xml:lang="da">2021-12-31</gsd:PredingReportingPeriodEndDate>
<gsd:NameOfReportingEntity contextRef="ctx-1" xml:lang="da">Scandinavian Tobacco Group A/S</gsd:NameOfReportingEntity>
<fsa:ClassOfReportingEntity contextRef="ctx-1" xml:lang="da">Regnskabsklasse D</fsa:ClassOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx-1" xml:lang="da">https://www.st-group.com/</gsd:HomepageOfReportingEntity>
<mrv:LinkToCorporateGovernanceReport contextRef="ctx-1" xml:lang="da">https://www.st-group.com/annual-reports/statutory-corporate-governance-report-2022/</mrv:LinkToCorporateGovernanceReport>
<mrv:LinkToStatementOfCorporateSocialResponsibility contextRef="ctx-1" xml:lang="da">https://www.st-group.com/annual-reports/sustainability-report-2022/</mrv:LinkToStatementOfCorporateSocialResponsibility>
<mrv:LinkToStatementOfDiversityPolicies contextRef="ctx-1" xml:lang="da">https://www.st-group.com/annual-reports/sustainability-report-2022/</mrv:LinkToStatementOfDiversityPolicies>
<mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-1" xml:lang="da">https://www.st-group.com/annual-reports/sustainability-report-2022/</mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:LinkToStatementOfPolicyForDataEthics contextRef="ctx-2" xml:lang="da">https://www.st-group.com/annual-reports/sustainability-report-2022/</mrv:LinkToStatementOfPolicyForDataEthics>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" xml:lang="da">2023-03-08</sob:DateOfApprovalOfAnnualReport>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" xml:lang="da">31080185</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:NameOfSubmittingEnterprise contextRef="ctx-1" xml:lang="da">Scandinavian Tobacco Group A/S</gsd:NameOfSubmittingEnterprise>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" xml:lang="da">Sandtoften 9</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" xml:lang="da">2820 Gentofte</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="da">Konklusion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
<arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="da">Grundlag for konklusion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements>
<arr:SignatureOfAuditorsDate contextRef="ctx-1" xml:lang="da">2023-03-08</arr:SignatureOfAuditorsDate>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-3" xml:lang="da">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx-3" xml:lang="da">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
</xbrli:xbrl>