Assets
| Type | Time | Amount | Unit |
|---|
Revenue
| Type | Start date | End date | Amount | Unit |
|---|
XML
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XML: INVALID
Separator
The full data:
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<ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="ctx-10" decimals="-3" unitRef="dkk">234000</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
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<ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="ctx-16" decimals="-3" unitRef="dkk">234000</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
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<ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="ctx-21" decimals="-3" unitRef="dkk">228000</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
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<ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="ctx-25" decimals="-3" unitRef="dkk">228000</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
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<ifrs-full:CashAndCashEquivalents contextRef="ctx-4" decimals="-3" unitRef="dkk">2225000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="ctx-5" decimals="-3" unitRef="dkk">72181000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory contextRef="ctx-2" id="s10_notes__7__47-1" xml:lang="da">Note 1 â Anven<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dt regnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>spraksis cBrain A/<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>S er et aktieselskab hjemm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ehørende i Danmark.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Ã
rsrapporten for 202<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>2 omfatter bÃ¥de konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ernregnskab for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> cBrain A<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>/S og dets dattervirksomhed<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er (koncernen)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> sa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mt separat Ã¥rsregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> for moderv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rksomheden. Koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et og Ã¥rsregnskabet for cB<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rain A/<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>S for 2022 aflægges i over<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nsstemmelse me<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>d International Financial Report<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng Standards som udst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>edt af IA<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>SB og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>godkendt af EU og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>anske oplysn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ngskrav til Ã¥rsrapport<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er for børsnoterede se<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lskaber. Den anvendte regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>abspraksis,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> som er beskrevet nedenf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>or, er anvendt kons<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>stent i regnskabsÃ¥ret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og for sammenligningsta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>lene. Hvor det er fund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t relevant, er r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>egnskabspraksis flytt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t ned under not<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rne. Grundlag for udarb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ejdelse Koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et og moderselskabsregns<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kabet aflægges <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i tusind danske kro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ner (T.DKK)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>, der er præsentationsva<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>uta for koncernens a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktiviteter og den f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>unktionelle valuta for <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>oderselskabet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>. Ny regnskabsregu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ering Implementeringen af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nye eller ændrede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> standarder og fort<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>olknin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gsbidrag,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> som er obligator<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ske for regnskabsaflæggere <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> 2022 er imp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lementeret, men har <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ikke medført<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> ændringer ved <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indregning og mÃ¥ling i koncernregnskabet <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eller moderselskabsr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>egnskabet. PÃ¥ tidspunktet for off<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>entliggørelse af de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nne Ã¥rsrapport<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> foreligger der en ræ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ke nye eller ændr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>de standarder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og fortolkningsbidrag, so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>m endnu ikke er trÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>dt i k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>raft,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og som derfor ikke er<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> indarbejdet i Ã¥rsra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pporten. De nye udstedte, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ikke-ikrafttrÃ¥dte standard<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r og forto<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kningsbidrag implementer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s i takt med,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> at de bliver obligatoriske for konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rnregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et og moderselskabsreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>nskabet. Det er ledelsens vurder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng, at disse ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e vil fÃ¥ væsentlig <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indvirkning pÃ¥ koncernreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>skabet e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ller moderselskabsregns<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kabet for de ko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mende regnskabs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Ã¥r. Koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et Koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et omfatter modervirksom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>eden cBrain<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> A/S (moderse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lskabet) og datterv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rksomheder, hvori cBra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>in A/S har bestemmende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> indflydelse. Koncernen har beste<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mmende indflyde<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lse pÃ¥ en virksomhed, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>hvis koncernen <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r eksponeret for e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ller har ret t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l variable afkast fra sin invo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>vering i virksomheden og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>har mulighed for at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> pÃ¥vi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rke disse afk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ast gennem si<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>n rÃ¥deret over virksomheden. Ved vurderingen af, om<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>koncernen har best<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>em<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mende indfly<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>delse, tages h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nsyn til de facto-kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rol og potent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ielle stemmerett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>igheder, der pÃ¥ balancet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dspunktet er ree<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lle og har subst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ans. Virksomheder, hvor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> koncernen udøv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er betydelig, men<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> ikke bestemmende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dflydelse pÃ¥ dr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ftsmæssige og finansielle beslutn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger, klassificeres som <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>associerede virksomh<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>der. Betyde<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lig indflydelse foreligger ty<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pisk, nÃ¥r koncernen direkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e eller indirekte ejer e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ller rÃ¥der over mer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> end 20% af stemm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rettighederne, men<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mindre end 50% eller pÃ¥ anden mÃ¥de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> kontrollerer den<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> pÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gældende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> virksomhed. En koncernoversigt fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mgÃ¥r af led<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsesberetningen. Koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et er udarbejdet som et s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ammendrag af mo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rselskabets og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> de enkelte da<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ttervi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rksomhed<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ers regnskaber, opgjort <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>fter konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ernens regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s, elimineret for konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rninterne <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indtægter og omkostninger,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> aktiebesiddelser, int<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rne mellemværender<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>og udbytter samt r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>aliserede og urea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>iserede fortjenester v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ed transaktioner mel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lem de konsolider<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ede virksomheder. Ure<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ali<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>serede fort<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>j<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>enester ved transa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tioner med assoc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ie<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rede virksomheder elim<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ineres i forhold t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l koncernens ejerande<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>l i virksomheden. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Urealiserede tab el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>imineres pÃ¥ samme<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> mÃ¥de som urealis<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>erede fortjenester i d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t omfang, de <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ikke er udtryk for værd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iforringelse. I koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et indregnes dat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>tervirksomhedernes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> regnskabsposter 100<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>%. Resultatopgøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lsen cBrain har valgt at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>præsentere t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>otalindkomstopgøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sen som én samlet opg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ørelse. Omregning af fremm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d valuta For hver af de rapporter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nde vir<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ksomheder i koncern<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en fastsæt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>tes en funktionel valuta. De<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>n funkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ionelle valuta, benyttes i det pr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mære økonom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ske miljø, hvori den e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nkelte rapporterend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e virksomhed oper<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rer. Transakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>oner i andre valutaer end<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> den funktionelle valuta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er transakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ioner i fremmed valuta. Transaktioner i fremm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d valuta omre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>gnes ved først<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e indregning til den funkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>onelle valuta efte<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>r transaktionsdagens kurs. Valutakursdiff<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>erencer, der opstÃ¥r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ellem transa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktionsdagens kurs og kurs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en pÃ¥ beta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lingsdagen, indregnes i resultatopgørelsen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> under finansielle <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndtægter eller om<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ostninger. Tilgodehavender, gæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ld og andre mo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>etære poster <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i fremmed valuta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> omregnes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il den funktionelle valuta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> til balancedagens va<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lutakurs. Modtagne forudbeta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>inger i fremm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ed valuta vedrørend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e kundekontrakter o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mregnes til selska<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>bets funkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ionelle valuta med valutakursen <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pÃ¥ datoen, hvor virksom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>eden første gan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>g indregner d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et ikke-monetære <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktiv eller forpligtels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er, som opstÃ¥r fra beta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ingen. Forskellen mellem ba<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lancedagens kurs og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kursen pÃ¥ tidspun<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktet for t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>godehave<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ndets eller gæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ldens opstÃ¥en eller kursen i den senest<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e Ã¥rsrapport indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> i resultatopgørels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en under finansielle indt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>æ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gter og omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger. Ved indregning <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i koncernregnskabet af v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>irksomheder med en <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nden funkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ionel valuta end danske<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> kroner omregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>es i resultatopgørelsen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og anden tot<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>alindkomst t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il transaktionsdagens kurs, og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> balancepostern<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e omregnes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l balancedagens va<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lutakurser. Som tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ion<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sdagens <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>urs anvendes genn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>emsnitskurs for de <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>enkelte mÃ¥neder, i d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t omfang dette ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e giver et væsent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>igt anderledes billed<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e. Valutakursforskelle, opstÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t ved omregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing af disse v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>irksomheders egenkap<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tal ved Ã¥rets begy<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>nd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>else til balancedagens va<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lutakurser og ve<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>d omregning af tot<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ali<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndkomster fra trans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktionsdagens ku<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>rs <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>til balancedagens valutakurser, indreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nes i anden tota<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>indkomst i en særsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ilt reserve for valuta-kursreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>uleringer under<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> egenkapitalen. Valutakursregulering<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en fordeles m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ellem modervirkso<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mhedens og minor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tetsaktionærernes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> andel af eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>enkapitalen. Rapportering i over<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ensstemmelse med <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>E<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>SEF-Forordning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en Med Kommissionens D<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elegerede Forordn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng (EU)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> 2019/815 om et fælles e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lektronisk rapporterin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>gsformat (European Single Electronic For<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mat (ESEF))<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>â ESEF-forordningen â er der<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dført et fæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lles elektronisk rapport<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eringsformat, der s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kal anvendes af udst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>edere af finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>elle instrumenter pÃ¥ reg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ule<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rede markeder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> EU ved udarbe<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>j<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>delsen af Ã¥rsra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pporter. Kombinationen af X<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>HTML-formatet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og iXBRLtags gør, at Ã¥rsra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pporterne kan <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>læses af bÃ¥de mennesk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er og maskiner, hvilket gør oplysning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>erne i Ã¥rsrapporter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e bedre t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>lgængelige og nemm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ere at analysere og s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ammenligne. Koncernens iXBRL-tags<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er udarbejdet <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> overensstem<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>melse med ESEF-t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ksonomien, som er en<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> del af ESEF-forordningen, og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> som er udvikle<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>t med afsæt i IFRS-t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ksonomien. Postern<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e i koncernregns<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kabet er tagget t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l elementer i ESEF-<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>taksonomien. For poster, som ikke<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> er defineret d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>irekte i ESEF-taksonom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ien, er der oprett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et udvidede taksono<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>mielementer. Disse udvidede element<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r er knyttet t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l elementer i ESEF-t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aksonomien, med un<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tagelse af e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lementer, som er subtot<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aler. Den Ã¥rsrapport, d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er er indlever<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et til Finanstilsynet (den<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Officielt Udpege<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>de Mekanisme)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>, bestÃ¥r af XHTML-dokum<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ntet samt de tekniske f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iler, som alt sammen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> er inkluderet i ZIP-f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>len cBra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>n_2022_12_31.zip. Centrale definition<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r XHTML (eXtensible Hyp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rText Markup <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Language) er et te<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>stbaseret sprog, som<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>anvendes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il at strukturere og opmærke indho<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ld som eksempe<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lvis tekst, billeder og hyper<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>li<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nks i dokum<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nter, der vises <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> en webbro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>wser. iXBRL-tags (eller <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Inline XBRL-tags)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> er <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>skjulte metadata,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> der er indlejret i et <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>X<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>HTML-dokument<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>s <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kildekode, so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>m gør det muligt at omdann<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e XHTML-formaterede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> oplysninger t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il en maskinlæsbar XBRL-datafort<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gnelse ved hjæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lp af passende software. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> En finansiel rapporter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingstaksonom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i er en elektronisk indho<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dsfort<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>egnelse for rapporter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingselementer, som<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>anvendes til at rapportere v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rksomhedsdat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>a. Et taksonomielement <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er et element,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>der er defineret i en t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aksonomi, som anvendes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l maskinlæsbar mærkn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing af oplysninger i en<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> XBRL-datafort<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>egnelse.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s cBrains omsætning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> omfatter Soft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>w<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>are og Services. Soft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>w<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>are leveres t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il kunden som licenser, so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ftware-as-a-serv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ice (SaaS), t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ilpasning og konfiguration samt v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>edligeholdelse, dr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ft og support<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>. Services omfatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r salg af konsu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lentydelser, uddannelse og træn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing. Hvor en salgsafta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>le omfatter flere leveringsf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>orpligtelser alloker<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>es salgsaftalens samlede salgsværd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i forholdsmæssigt t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l aftalens enkelte lever<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ngsforpligt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ser. Hvor kontrakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en ikke kan opdeles <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i særskilte leveringsfor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pligtelser indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s hele kontrakten lin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eært over kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>raktperioden. Ved indregning af o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>msætning anvend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er cBrain fem-tr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ns modellen i IFRS 15 og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> indregnes, nÃ¥r kontro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>len over den enkelte identif<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>icerbare leveringsforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ligtelse overgÃ¥r t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l kunden. Den indregnede oms<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ætning mÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>les ud fra det vederlag, so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>m cBrain forventer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>at være berett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>get til i en kontrakt med en kunde. cBrains<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> indregning af omsætn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing kan ske over t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d eller pÃ¥ et best<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>emt tidspunkt. Genere<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t indregnes omsætning fra kund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r, nÃ¥r kontro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>llen overgÃ¥r til kunden t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> et beløb, der afsp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ejler det veder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lag, som cBrain forvent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er at være berett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>get til som hono<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rering for disse yde<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ser. Anerkendelse af oms<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>æ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tning fordrer, at <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er foreligger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> en mellem kunden og cB<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rain godkendt <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kontrakt med en gensidig forpligte<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lse til at opfylde aft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>alen, at parternes r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ettigheder t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il levering af varer e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ler serviceydelser kan identificeres, at bet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>alingsbetingelserne k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>an identificeres, at <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ontrakten har forr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>etningsmæssigt indhold og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>at det er sandsynligt, at cBrain<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> vil modtage b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>etaling for sine ydels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r. Omsætning <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndregnes, nÃ¥r kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rollen af yde<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lsen er overgÃ¥et til kunden.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> Salgsværdien af kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ktakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iver og -forpligtelser mÃ¥les pÃ¥ bag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>gru<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nd af færdiggør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsesgraden, og de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> samlede forventede indt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ægter i den enkelte kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rakt. Færdiggørels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>esgraden mÃ¥les ved<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> brug af en inp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tbaseret metode, baseret pÃ¥ medgÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ede timer i forhold t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l de forventede tota<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e antal t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mer til løsningen af kontr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ten, der vurder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>es bedst at afspejle overf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ørsel af kontro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>. NÃ¥r salgsværdien i e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>n kontrakt ikke kan opg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>res pÃ¥lideligt, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mÃ¥les salgsværd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ien til de medgÃ¥e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>de omkostninger e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ler nettorealisationsv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdien, sÃ¥fremt denn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e er lavere. De enkelte kontra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktaktiver- og forpligte<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lser indregnes i ba<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lancen som kontr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktaktiver under t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>lgodehavender el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ler i balancen som kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ktforpligtelser u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nder gældsforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ligtelser afhæng<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ig af nettoværdien af sa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lgssummen med fradrag af aconto- o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>g forudbeta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>inger. Omkostninger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i forbindelse med salgs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>arbejde og opnÃ¥e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lse af kontrakter indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>egnes i resultato<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>pgø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>relsen i takt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> med, at de afholdes.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Direkte omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger omfatter omkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ninger til IT-udstyr, s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>oftware og m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>arkedsføringsbidrag, d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er er medgÃ¥et for at opnÃ¥ Ã¥rets omsætn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng. Under direkte omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ostninger indregnes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>llige forskningsom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kostninger og om<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kostninger vedrør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nde udviklingspro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>jekter, der ikke opfylder kr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iterierne for indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng i balancen.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Andre eksterne om<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kostninger omfat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ter omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger til distribution, salg, r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eklame, administrat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ion, lokaler og tab pÃ¥ debitorer mv.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Personaleomkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ninger omfatter g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ager og lønninger s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>amt diskret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>onær bonus til koncernens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> medarbejd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ere. Endvidere indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>es øvrige personaleom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kostninger. NÃ¥r medarbejder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e tilbydes at konvertere<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> lø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>n til akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ier i cBrain i henhold t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l § 7P i ligningsloven, s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ker tegningen t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l markedskurs uden fav<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ørelement, hvorfor der ikke bereg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nes og indregnes <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>n særskilt omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng herfor.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Af- og nedskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er indeholder Ã¥rets <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>af- og nedskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er af immater<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ielle- og materielle an<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lægsaktiver, heru<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nder afskrivninger pÃ¥ leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>de anlægsaktiver.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Finansielle indtægter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndregnes <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i resultatopgørelsen med <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>de beløb, der vedrør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er regnskabsÃ¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et. Finansielle indtægter omfatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r renteindtægt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er, realiserede og urea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>liserede kursgevinster<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> vedrørende v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdipapirer og transaktioner i fremm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d valuta.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Finansielle omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger indregnes i resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ltatopgørelsen m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ed de beløb, der<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> vedrører regnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>sÃ¥ret. Finansielle udgifter omfatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r renteomkostninger, re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aliserede og urea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>iserede kurstab vedrør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nde værdip<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>apirer, gæld og transaktioner i fremm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d valuta samt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> tillæg og godtgøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lse under acontos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>katteordningen m.v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Ã
rets skat, som best<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Ã¥r af Ã¥rets akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>uelle skat og forskydn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng i udskudt skat, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indregnes i resultatop<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>gørelsen med d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en del, der kan henfør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s til Ã¥rets resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ltat og direkte pÃ¥ egen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kapitalen med d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en del, der kan hen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>fø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>res til postering direkte pÃ¥ egenka<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pitalen.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Udviklingsprojekter, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>der er klart <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>definerede og ident<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ficerbare, hvor de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>n tekniske gennemf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ørlighed, tilstræk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kelige ressourcer og et pote<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tielt fremt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>idigt marked eller anvend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsesmulighed i ko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>cernen kan pÃ¥v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ises, og hvor det er hensigten at fremst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>le, markeds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>føre eller anvende proj<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ektet, indregnes so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> immaterielle <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktiver, hvis kostprisen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> kan opgøres pÃ¥lideligt, og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> der er t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>strækkelig s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ikkerhed for, at den f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mtidige indtjen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng eller nettos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>algsprisen kan dækk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e produktions-, sa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lgs-, administrations- og udv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>klingsomkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingerne. Ãvrige udvikl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingsomkostninger in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dregnes i resultatopgørelsen.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> Indregnede udv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iklingsomkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger mÃ¥les til kostpris med fra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>drag for akkum<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ulerede af- og ne<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dskrivninger. Kostpr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sen omfatter gager og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>løn samt andre re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>laterede omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger, der direkte kan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> henføres t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il koncernens udviklingsakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>teter. Efter færdiggørels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>n af udviklingsarbejdet <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>fskrives udvikl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingsprojekter <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lineært over den vurdered<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e økonomiske brugstid fra det t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dspunkt, hvor akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>vet er klar til brug. Afskrivningsperiod<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en udgør 5 Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>. Afskrivningsgrund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>laget reduceres me<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>d eventuelle nedskr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>vninger.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Materielle anlægsa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktiver mÃ¥les t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l kostpris med fradrag af akk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>umulerede af- og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nedskrivninger.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> Kostprisen omfatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r anskaffelsespr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sen og omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger direkte tilknyttet anskaff<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsen indt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l det tidspunkt, hvor akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>vet er klar til at blive tag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et i brug. Materielle anlægsa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktiver afskrives lin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eært over akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivernes forventede brugst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d, der udgør: ï·<span xmlns="http://www.w3.org/1999/xhtml" class="ff2"> <span class="_ _31"> </span><span class="ff1 fc5">Grunde afskrives ikk<span class="_ _2"/>e </span></span>ï·<span xmlns="http://www.w3.org/1999/xhtml" class="ff2"> <span class="_ _31"> </span><span class="ff1 fc5">Bygninger 5-30 Ã¥r<span class="_ _7"/> </span></span>ï·<span xmlns="http://www.w3.org/1999/xhtml" class="ff2"> <span class="_ _31"> </span><span class="ff1 fc5">Andre anlæg, driftsm<span class="_ _7"/>i<span class="_ _1"/>dler og inventar 3-5<span class="_ _7"/> <span class="_ _1"/>Ã¥r </span></span>Afskrivningsgrund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>laget opgøres under<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> hensyntagen t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il aktivets scrapv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdi og reduceres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> med eventuel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>le nedskrivninger. A<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>fsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rivningsperioden fast<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>sættes pÃ¥ anskaff<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsestidspunktet og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> revurderes Ã¥rlig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>t. Et leasingaktiv indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>es under mater<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>elle anlægsakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iver i balancen, nÃ¥r koncer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>nen i henhold til en indgÃ¥et leasingaftale vedrøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nde et specifikt ident<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ficerbart akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>v fÃ¥r stillet leasingakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivet til rÃ¥dighed i leasingp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>erioden. Leasingakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivet mÃ¥les ved første indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing til kostpris, hvilket sv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>are<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il værdien af leasingforpligt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsen korrigeret for forudbetalte leasingb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>talinger.<span xmlns="http://www.w3.org/1999/xhtml" class="fs7 fce"> </span>Efterfølgende mÃ¥les <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktivet til kost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>prisen fratrukket akk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>umulerede af- og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nedskrivninger. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Leasingakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivet afskrives over den korteste af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>easingperioden og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>easingakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivets brugstid. Afskrivningerne <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndregnes lineært<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> i resultatopgørels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en. Leasingakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivet justeres for ændringer i leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingforpligtelsen s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>om følge af ændr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger i vilkÃ¥rene <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i leasingaftalen <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eller ændringer i kontra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktens pengest<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rømme i takt med ændr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger i et indeks e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ler rente. Fortjeneste og tab v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ed afhændelse af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>aterielle akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ver opgøres som forsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ellen mellem salgspr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sen med fradrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> salgsomkostninger og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>den regnskabsmæss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ige værdi pÃ¥ sa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lgstidspunktet.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Deposita mÃ¥les t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l amortiseret kostpr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>is og udgøres af huslejed<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eposita mv. Lej<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>emÃ¥lene er uopsi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>gelige i en periode pÃ¥ under et Ã¥r.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Tilgodehavende fra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> salg og tjenesteydels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er (eller: âdeb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>itorerâ) indregnes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l amortiseret kostpr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>is, der sædvanligvis svarer til nomine<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>l værdi. Værdien reducer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s med neds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>krivning t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il imødegÃ¥else af forventede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> tab, opgjort eft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er den simplificerede forv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>entede tabsmode<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>l.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Kontraktaktiver omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>atter produceret,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> ikke-faktureret oms<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ætning samt omkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ninger t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l opnÃ¥else af kontrakter.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> De enkelte kontraktakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ver indregnes under<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tilgodehavend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er i balancen, nÃ¥r s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>algsværdien kan o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pgøres pÃ¥lideligt. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Kontraktforpligtelser <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>omfatter udskudte in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dtægter og for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>udbetalinger fra kund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er. De enkelte kontrakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>forpligtelser indregnes under g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ældsforpligtelser <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> balancen som sa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lgsværdien af d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e underliggende akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ver. Gevinst/tab pÃ¥ kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ktaktiver og -for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>pli<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gtelser er indreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>net i brutt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>oresultatet i totalindkomst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gørelsen.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Aktuelle skatte t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ilgodehavender og -forpl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gtelser indregnes i b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ala<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ncen som <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>beregnet skat af Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ts skattepligt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ge indkomst reguleret for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>skat af t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>idligere Ã¥rs skattepligt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ige indkomster samt for <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>etalte acontos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>katter.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Kapitalforhøjelser <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indregnes i det Ã¥r, hvor <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kapitalforhøjels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e besluttes bindende af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>oderselskabets akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>onærer og registreres i moders<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>skabet. Udbytter indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>es som en forpligte<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>se pÃ¥ tidspunktet for g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eneralforsam<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lingens godkendelse. U<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dbytte, som forvent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s udbetalt for Ã¥ret, v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ises som en særskilt post<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>under egenkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>alen. Erhvervelse af egn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e aktier indregnes direkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e pÃ¥ egenkapita<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>len til kostpris. Veder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ag modtaget ved afhæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ndelse af egne aktier og modt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gne udbyt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ter fø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>res ligeledes dir<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kte pÃ¥ egenkapita<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>len. Provenu ved salg af eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ier føres direkte pÃ¥ egen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kapitalen.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Udskudt skat og uds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kudt skatteakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>v indregnes pÃ¥ grund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lag af de skatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>regler og skattesatser,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>der med balancedagens <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ovgivning vil være gæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ldende, nÃ¥r den uds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kudte skat forventes <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>udløst som aktuel skat.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>Ãndring i udskudt skat som fø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lge af ændringer <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i skattesatser indreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nes i resultatopgøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lsen.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Leasingforpligtelser <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndregnes som nut<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dsværdien af de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> resterende leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingydelser tilbagedisko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ntere<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t med en<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> alternativ lÃ¥nerent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e. Leasingforpligtelsen <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mÃ¥les ved først<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e indregning til nut<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dsværdien af d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e fremtidige leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ngydelser tilbaged<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iskonteret med en alternat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iv lÃ¥nerente.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Hensatte forpligtels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er vedrører forvente<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>de fremtidige om<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kostninger t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l fjernelse af installationer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>og anlæg samt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> retablering mv. ved fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>flytning af konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ernens lejemÃ¥l. Forp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ligtelserne revurd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eres hvert Ã¥r i forho<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ld til lejemÃ¥lenes stand pÃ¥ balancet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dspunktet. Omko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>stningerne forv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>entes afholdt ved<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> lejemÃ¥lenes ophør o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>m 0-6 Ã¥r, hvort<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l 0,5 million kroner forventes at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> blive afholdt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> i 2022. Forpligtelserne er<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tilbagediskonteret t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> nutidsværdien.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Gæld til kreditinst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tutter m.v. indregnes ved <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>Ã¥noptagelse t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l dagsværdi efter fradrag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>af afholdt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> transaktionsomkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger. Efterfø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gende mÃ¥les de finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ielle forpligtelser t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l amortiseret kostpr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>is ved anvendelse af âden effekt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ve rentes metodeâ, sÃ¥ forsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ellen mellem provenu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t og den nom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nelle værdi indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gnes i resultatopgørelsen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> under finansielle o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mkostninger over <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lÃ¥neperioden. Ãvrige finansielle for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pligtelser mÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>es til amortiseret kostpr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>is.Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Pengestrømsopgøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sen præsenterer peng<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>estrømme vedrøren<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>de drift, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>investeringer og finansier<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing samt likviderne ved Ã¥rets begynd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>else og slutning. Pengestrømme vedrør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>en<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>de driftsakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>viteter præsenteres eft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r den indirekte m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>etode og opgø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s som driftsresultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et, reguleret for ikke-konta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>te driftspost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er, ændringer <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i arbejdskapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>al samt betalte finansielle <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indtægter, finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ielle omkostninger og s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elskabsskat. Pengestrømme vedrør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>en<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>de investeringsakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>viteter omfatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er betalinger i forb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indelse med køb, udvikling,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> forbedring og salg mv. af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>immaterielle og mat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>erielle akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iver. Pengestrømme vedrør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>en<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>de finansieringsakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>viteter omfatter <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ændringer i koncern<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ens aktiekapital og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> omkostninger forbundet hermed, s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>amt optagelse og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> indfrielse af lÃ¥n, afdrag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> pÃ¥ rentebærende gæld, køb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>af egne akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ier og udbetaling af udbyt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>te. Endvidere indreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nes pengestrømm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e vedrørende leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ede aktiver i form<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>af betalte leasingydelser. Pengestrømme i ande<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>n valuta end den fu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nktionelle valuta <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indregnes i pengestrømsopg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>relsen ved at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> anvende gennemsnitlige valuta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kurser for mÃ¥nedern<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>, medmindre d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sse afviger væse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ntligt fra de fakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ske valutakurser pÃ¥ transaktionstidspunkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rne. I sidstnæv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nte tilfælde anv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>endes de faktiske valuta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kurser for de en<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kelte dage.</ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory>
<ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory contextRef="ctx-2" id="s10_notes__7__46" xml:lang="da">Note 1 â Anven<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dt regnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>spraksis cBrain A/<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>S er et aktieselskab hjemm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ehørende i Danmark.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Ã
rsrapporten for 202<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>2 omfatter bÃ¥de konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ernregnskab for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> cBrain A<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>/S og dets dattervirksomhed<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er (koncernen)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> sa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mt separat Ã¥rsregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> for moderv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rksomheden. Koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et og Ã¥rsregnskabet for cB<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rain A/<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>S for 2022 aflægges i over<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nsstemmelse me<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>d International Financial Report<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng Standards som udst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>edt af IA<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>SB og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>godkendt af EU og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>anske oplysn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ngskrav til Ã¥rsrapport<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er for børsnoterede se<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lskaber. Den anvendte regnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>abspraksis,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> som er beskrevet nedenf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>or, er anvendt kons<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>stent i regnskabsÃ¥ret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og for sammenligningsta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>lene. Hvor det er fund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t relevant, er r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>egnskabspraksis flytt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t ned under not<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rne. Grundlag for udarb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ejdelse Koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et og moderselskabsregns<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kabet aflægges <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i tusind danske kro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ner (T.DKK)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>, der er præsentationsva<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>uta for koncernens a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktiviteter og den f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>unktionelle valuta for <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>oderselskabet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>. Ny regnskabsregu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ering Implementeringen af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nye eller ændrede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> standarder og fort<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>olknin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gsbidrag,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> som er obligator<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ske for regnskabsaflæggere <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> 2022 er imp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lementeret, men har <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ikke medført<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> ændringer ved <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indregning og mÃ¥ling i koncernregnskabet <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eller moderselskabsr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>egnskabet. PÃ¥ tidspunktet for off<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>entliggørelse af de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nne Ã¥rsrapport<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> foreligger der en ræ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ke nye eller ændr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>de standarder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og fortolkningsbidrag, so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>m endnu ikke er trÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>dt i k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>raft,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og som derfor ikke er<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> indarbejdet i Ã¥rsra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pporten. De nye udstedte, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ikke-ikrafttrÃ¥dte standard<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r og forto<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kningsbidrag implementer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s i takt med,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> at de bliver obligatoriske for konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rnregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et og moderselskabsreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>nskabet. Det er ledelsens vurder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng, at disse ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e vil fÃ¥ væsentlig <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indvirkning pÃ¥ koncernreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>skabet e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ller moderselskabsregns<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kabet for de ko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mende regnskabs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Ã¥r. Koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et Koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et omfatter modervirksom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>eden cBrain<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> A/S (moderse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lskabet) og datterv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rksomheder, hvori cBra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>in A/S har bestemmende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> indflydelse. Koncernen har beste<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mmende indflyde<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lse pÃ¥ en virksomhed, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>hvis koncernen <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r eksponeret for e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ller har ret t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l variable afkast fra sin invo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>vering i virksomheden og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>har mulighed for at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> pÃ¥vi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rke disse afk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ast gennem si<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>n rÃ¥deret over virksomheden. Ved vurderingen af, om<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>koncernen har best<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>em<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mende indfly<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>delse, tages h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nsyn til de facto-kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rol og potent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ielle stemmerett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>igheder, der pÃ¥ balancet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dspunktet er ree<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lle og har subst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ans. Virksomheder, hvor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> koncernen udøv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er betydelig, men<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> ikke bestemmende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dflydelse pÃ¥ dr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ftsmæssige og finansielle beslutn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger, klassificeres som <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>associerede virksomh<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>der. Betyde<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lig indflydelse foreligger ty<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pisk, nÃ¥r koncernen direkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e eller indirekte ejer e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ller rÃ¥der over mer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> end 20% af stemm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rettighederne, men<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mindre end 50% eller pÃ¥ anden mÃ¥de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> kontrollerer den<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> pÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gældende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> virksomhed. En koncernoversigt fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mgÃ¥r af led<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsesberetningen. Koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et er udarbejdet som et s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ammendrag af mo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rselskabets og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> de enkelte da<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ttervi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rksomhed<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ers regnskaber, opgjort <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>fter konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ernens regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s, elimineret for konc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rninterne <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indtægter og omkostninger,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> aktiebesiddelser, int<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rne mellemværender<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>og udbytter samt r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>aliserede og urea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>iserede fortjenester v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ed transaktioner mel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lem de konsolider<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ede virksomheder. Ure<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ali<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>serede fort<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>j<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>enester ved transa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tioner med assoc<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ie<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rede virksomheder elim<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ineres i forhold t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l koncernens ejerande<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>l i virksomheden. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Urealiserede tab el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>imineres pÃ¥ samme<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> mÃ¥de som urealis<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>erede fortjenester i d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t omfang, de <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ikke er udtryk for værd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iforringelse. I koncernregnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et indregnes dat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>tervirksomhedernes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> regnskabsposter 100<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>%. Resultatopgøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lsen cBrain har valgt at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>præsentere t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>otalindkomstopgøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sen som én samlet opg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ørelse. Omregning af fremm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d valuta For hver af de rapporter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nde vir<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ksomheder i koncern<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en fastsæt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>tes en funktionel valuta. De<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>n funkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ionelle valuta, benyttes i det pr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mære økonom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ske miljø, hvori den e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nkelte rapporterend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e virksomhed oper<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rer. Transakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>oner i andre valutaer end<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> den funktionelle valuta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er transakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ioner i fremmed valuta. Transaktioner i fremm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d valuta omre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>gnes ved først<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e indregning til den funkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>onelle valuta efte<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>r transaktionsdagens kurs. Valutakursdiff<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>erencer, der opstÃ¥r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ellem transa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktionsdagens kurs og kurs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en pÃ¥ beta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lingsdagen, indregnes i resultatopgørelsen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> under finansielle <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndtægter eller om<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ostninger. Tilgodehavender, gæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ld og andre mo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>etære poster <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i fremmed valuta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> omregnes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il den funktionelle valuta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> til balancedagens va<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lutakurs. Modtagne forudbeta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>inger i fremm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ed valuta vedrørend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e kundekontrakter o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mregnes til selska<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>bets funkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ionelle valuta med valutakursen <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pÃ¥ datoen, hvor virksom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>eden første gan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>g indregner d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et ikke-monetære <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktiv eller forpligtels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er, som opstÃ¥r fra beta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ingen. Forskellen mellem ba<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lancedagens kurs og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kursen pÃ¥ tidspun<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktet for t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>godehave<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ndets eller gæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ldens opstÃ¥en eller kursen i den senest<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e Ã¥rsrapport indregnes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> i resultatopgørels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en under finansielle indt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>æ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gter og omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger. Ved indregning <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i koncernregnskabet af v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>irksomheder med en <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nden funkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ionel valuta end danske<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> kroner omregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>es i resultatopgørelsen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og anden tot<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>alindkomst t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il transaktionsdagens kurs, og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> balancepostern<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e omregnes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l balancedagens va<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lutakurser. Som tran<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ion<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sdagens <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>urs anvendes genn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>emsnitskurs for de <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>enkelte mÃ¥neder, i d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t omfang dette ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e giver et væsent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>igt anderledes billed<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e. Valutakursforskelle, opstÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t ved omregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing af disse v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>irksomheders egenkap<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tal ved Ã¥rets begy<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>nd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>else til balancedagens va<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lutakurser og ve<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>d omregning af tot<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ali<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndkomster fra trans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktionsdagens ku<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>rs <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>til balancedagens valutakurser, indreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nes i anden tota<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>indkomst i en særsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ilt reserve for valuta-kursreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>uleringer under<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> egenkapitalen. Valutakursregulering<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en fordeles m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ellem modervirkso<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mhedens og minor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tetsaktionærernes<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> andel af eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>enkapitalen. Rapportering i over<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ensstemmelse med <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>E<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>SEF-Forordning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en Med Kommissionens D<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elegerede Forordn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng (EU)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> 2019/815 om et fælles e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lektronisk rapporterin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>gsformat (European Single Electronic For<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mat (ESEF))<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>â ESEF-forordningen â er der<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dført et fæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lles elektronisk rapport<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eringsformat, der s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kal anvendes af udst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>edere af finans<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>elle instrumenter pÃ¥ reg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ule<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rede markeder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> EU ved udarbe<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>j<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>delsen af Ã¥rsra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pporter. Kombinationen af X<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>HTML-formatet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og iXBRLtags gør, at Ã¥rsra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pporterne kan <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>læses af bÃ¥de mennesk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er og maskiner, hvilket gør oplysning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>erne i Ã¥rsrapporter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e bedre t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>lgængelige og nemm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ere at analysere og s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ammenligne. Koncernens iXBRL-tags<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er udarbejdet <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> overensstem<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>melse med ESEF-t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ksonomien, som er en<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> del af ESEF-forordningen, og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> som er udvikle<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>t med afsæt i IFRS-t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ksonomien. Postern<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e i koncernregns<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kabet er tagget t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l elementer i ESEF-<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>taksonomien. For poster, som ikke<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> er defineret d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>irekte i ESEF-taksonom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ien, er der oprett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et udvidede taksono<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>mielementer. Disse udvidede element<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r er knyttet t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l elementer i ESEF-t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aksonomien, med un<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tagelse af e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lementer, som er subtot<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aler. Den Ã¥rsrapport, d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er er indlever<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et til Finanstilsynet (den<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Officielt Udpege<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>de Mekanisme)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>, bestÃ¥r af XHTML-dokum<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ntet samt de tekniske f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iler, som alt sammen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> er inkluderet i ZIP-f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>len cBra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>n_2022_12_31.zip. Centrale definition<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r XHTML (eXtensible Hyp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rText Markup <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Language) er et te<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>stbaseret sprog, som<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>anvendes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il at strukturere og opmærke indho<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ld som eksempe<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lvis tekst, billeder og hyper<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>li<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nks i dokum<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nter, der vises <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> en webbro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>wser. iXBRL-tags (eller <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Inline XBRL-tags)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> er <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>skjulte metadata,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> der er indlejret i et <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>X<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>HTML-dokument<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>s <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kildekode, so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>m gør det muligt at omdann<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e XHTML-formaterede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> oplysninger t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il en maskinlæsbar XBRL-datafort<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gnelse ved hjæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lp af passende software. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> En finansiel rapporter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingstaksonom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i er en elektronisk indho<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dsfort<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>egnelse for rapporter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingselementer, som<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>anvendes til at rapportere v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rksomhedsdat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>a. Et taksonomielement <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er et element,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>der er defineret i en t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aksonomi, som anvendes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l maskinlæsbar mærkn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing af oplysninger i en<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> XBRL-datafort<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>egnelse. Note 2 - Regnska<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>bsmæssi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ge skøn Opgørelsen af den r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gnskabsmæssige v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdi af visse akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ver og forpligtelser kræver<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> i <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>overensst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mmelse med almindelig regnskabspra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sis vurder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger og skøn om fre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mtidige beg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivenheder. De foretagne skøn <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>og forudsætn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger er bl.a. baseret pÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>historiske erfar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger og andre fakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>orer som ledelsen vurderer forsvar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ige efter omstænd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ghederne, men som<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> i sagens natur er<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> usikre og uforu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dsigelige. Forudsætn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger kan være ufuldstæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ndige eller unøj<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>agtige, og uventede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> begivenheder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> eller omstænd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>igheder kan opstÃ¥. Som<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> følge af de risici og us<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ikkerheder, som koncer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nen og moders<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elskabet er under<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>agt, kan faktiske udfa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ld afvige fra de foretagne skøn. Det kan være nødv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>endigt at ændre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tidligere foretagne<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> skøn som følge af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> ændringer i de fo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>rhold, der lÃ¥ til grund for disse skøn eller pÃ¥ gr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>und af ny viden e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ller efterfølgende beg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>venheder. Skøn, der er sær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ligt væsentlige for regns<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kabsaflægge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lsen, foretages b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>landt andet ved nedskr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>vningstest pÃ¥ udviklingsprojekter.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Nedskrivningstest for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> udviklingsprojekter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> Igangværende udv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iklingsprojekter testes so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>m minimum Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ligt for nedskrivningsbehov.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> cBrain A/S operer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er pÃ¥ et konkurrencepræg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et marked, og se<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lv om der opleves st<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ørre efterspørgse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> efter især de IT-løsn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger (F2)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>som cBrain leverer, stilles der stad<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>igt større krav t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> løsningerne. cBrain er sÃ¥ledes afh<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>æ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ngige af konstant<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> at være med i front<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> pÃ¥ den tekno<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>logiske udvikling.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Samtidig er der fr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>a markedet et konstant<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> krav om bedre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og mere effekt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ve IT-løsninger, hv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>lket kan føre t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l en reduceret levet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d. Alle de igangværende udv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>klingsprojekt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r forløber som p<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lanlagt, og der er hverk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>n oplysninger fra ku<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>nd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er eller konkurr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nter, der indikerer, at n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>uværende og nye vers<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ioner af F2 ikke v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il kunne sælges i det forv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>entede omfang. Med udgangspunkt <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> disse forhold har lede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lsen skønnet over<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> de igangværend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e udviklingsproj<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ekters genindvindingsværd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i i form af forventede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> fremtidige net<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>topengestrømme inkl. f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdiggørelsesomk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ostninger. Samtidig har lede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lsen vurderet, at<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> der for de færd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iggjorte udviklingsprojekter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> der afskrives ov<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r 5 Ã¥r, ikke er indikationer pÃ¥, at der<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er sket værdiforr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingelse ud over d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e foretagne afskr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivninger. Der henvises t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il note 13 i koncernregnsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>abet. Note 3 - Segmen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>toplysninger MarkedsomrÃ¥der<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> cBrains softwareløsn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng er et sam<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>et produkt bestÃ¥ende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>af en lang rækk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e softwaremodu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er og -biblioteker, som<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kan konfigureres. Soft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>w<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>areproduktet markedsfør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s under to ser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>enavne: F2 (produ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktionssystem, sag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>sb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ehandling og fagprocesser)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>og M4 (avanceret CRM løsn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng til medlems-<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> og interessenthÃ¥n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dtering). Ved præsentat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ion af oplysninger vedr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rende geograf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ske omrÃ¥der er op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ysning om omsætn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>inge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ns ford<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eling pÃ¥ geografiske segment<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r opgjort med udga<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ngspunkt i kundernes geografiske plac<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ering. Produkter og tjeneste<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ydelser: T.DKK 20222021Software <span xmlns="http://www.w3.org/1999/xhtml" class="_ _c9"> </span> 135.40695.767Services <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ca"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc2"> </span>52.51858.895187.924154.662Tidspunkt for indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng af omsætning: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _cc"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc2"> </span>T.DKK 20222021Over tid <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ce"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc5"> </span>148.693142.676PÃ¥ et bestemt t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dspunkt <span xmlns="http://www.w3.org/1999/xhtml" class="_ _cf"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc5"> </span>39.23111.986187.924154.662Geografiske oplysning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _a7"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc5"> </span>T.DKK 20222021Danmark <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d0"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc5"> </span>125.739117.376Andre EU-lande <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d1"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc5"> </span>54.48827.362Lande uden for EU <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d2"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc5"> </span>7.6979.924187.924154.662Væsentlige kund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d3"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc5"> </span>T.DKK 20222021Kunde A <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d4"> </span> 53.64327.362Kunde B <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d5"> </span> 24.62521.820SÃ¥fremt enke<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ltkunder i den Danske St<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t skal opgøres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> samlet (heri indgÃ¥r kunde B)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>:<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> 104.27493.753Segmenter cBrain har alene ét<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> driftssegment,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> idet der ikke foretages opd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eling af koncernen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>s aktiviteter v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d den interne rapportering. De indregnede immater<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>elle og mat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rielle anlægsakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ver pÃ¥ koncernens <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>balance kan <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i al væsentlighed henføres t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l Danmark. Note 4 â Net<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>toomsætnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>g T.DKK 20222021Software <span xmlns="http://www.w3.org/1999/xhtml" class="_ _c9"> </span> 135.40695.767Services <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ca"> </span> 52.51858.895187.924154.662§ Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s cBrains omsætning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> omfatter Soft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>w<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>are og Services. Soft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>w<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>are leveres t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il kunden som licenser, so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ftware-as-a-serv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ice (SaaS), t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ilpasning og konfiguration samt v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>edligeholdelse, dr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ft og support<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>. Services omfatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r salg af konsu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lentydelser, uddannelse og træn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing. Hvor en salgsafta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>le omfatter flere leveringsf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>orpligtelser alloker<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>es salgsaftalens samlede salgsværd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i forholdsmæssigt t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l aftalens enkelte lever<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ngsforpligt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ser. Hvor kontrakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en ikke kan opdeles <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i særskilte leveringsfor<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pligtelser indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s hele kontrakten lin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eært over kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>raktperioden. Ved indregning af o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>msætning anvend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er cBrain fem-tr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ns modellen i IFRS 15 og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> indregnes, nÃ¥r kontro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>len over den enkelte identif<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>icerbare leveringsforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ligtelse overgÃ¥r t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l kunden. Den indregnede oms<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ætning mÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>les ud fra det vederlag, so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>m cBrain forventer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>at være berett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>get til i en kontrakt med en kunde. cBrains<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> indregning af omsætn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing kan ske over t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d eller pÃ¥ et best<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>emt tidspunkt. Genere<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t indregnes omsætning fra kund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r, nÃ¥r kontro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>llen overgÃ¥r til kunden t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> et beløb, der afsp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ejler det veder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lag, som cBrain forvent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er at være berett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>get til som hono<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rering for disse yde<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ser. Anerkendelse af oms<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>æ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tning fordrer, at <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er foreligger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> en mellem kunden og cB<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rain godkendt <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kontrakt med en gensidig forpligte<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lse til at opfylde aft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>alen, at parternes r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ettigheder t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il levering af varer e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ler serviceydelser kan identificeres, at bet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>alingsbetingelserne k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>an identificeres, at <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ontrakten har forr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>etningsmæssigt indhold og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>at det er sandsynligt, at cBrain<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> vil modtage b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>etaling for sine ydels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r. Omsætning <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndregnes, nÃ¥r kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rollen af yde<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lsen er overgÃ¥et til kunden.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> Salgsværdien af kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ktakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iver og -forpligtelser mÃ¥les pÃ¥ bag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>gru<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nd af færdiggør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsesgraden, og de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> samlede forventede indt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ægter i den enkelte kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rakt. Færdiggørels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>esgraden mÃ¥les ved<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> brug af en inp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tbaseret metode, baseret pÃ¥ medgÃ¥<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ede timer i forhold t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l de forventede tota<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e antal t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mer til løsningen af kontr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ten, der vurder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>es bedst at afspejle overf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ørsel af kontro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>. NÃ¥r salgsværdien i e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>n kontrakt ikke kan opg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>res pÃ¥lideligt, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mÃ¥les salgsværd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ien til de medgÃ¥e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>de omkostninger e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ler nettorealisationsv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdien, sÃ¥fremt denn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e er lavere. De enkelte kontra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktaktiver- og forpligte<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lser indregnes i ba<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lancen som kontr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktaktiver under t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>lgodehavender el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ler i balancen som kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ktforpligtelser u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nder gældsforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ligtelser afhæng<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ig af nettoværdien af sa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lgssummen med fradrag af aconto- o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>g forudbeta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>inger. Omkostninger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i forbindelse med salgs<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>arbejde og opnÃ¥e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lse af kontrakter indr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>egnes i resultato<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>pgø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>relsen i takt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> med, at de afholdes. Note 5 - Direkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e omkostnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ger § Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Direkte omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger omfatter omkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ninger til IT-udstyr, s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>oftware og m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>arkedsføringsbidrag, d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er er medgÃ¥et for at opnÃ¥ Ã¥rets omsætn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng. Under direkte omk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ostninger indregnes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>llige forskningsom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kostninger og om<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kostninger vedrør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nde udviklingspro<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>jekter, der ikke opfylder kr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iterierne for indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng i balancen. Note 6 - Andre ek<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sterne omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>inger § Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Andre eksterne om<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kostninger omfat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ter omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger til distribution, salg, r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eklame, administrat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ion, lokaler og tab pÃ¥ debitorer mv. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Note 7 - Honorar t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>il genera<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>lforsamlingsval<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gt revisor T.DKK 2022 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d7"> </span>2021Lovpligtig revision <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d9"> </span> 645 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _cc"> </span>486Andre erklæringsopg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aver med s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kkerhed <span xmlns="http://www.w3.org/1999/xhtml" class="_ _70"> </span> 155135Skatte- og momsmæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ssig rÃ¥dgivn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng <span xmlns="http://www.w3.org/1999/xhtml" class="_ _da"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d6"> </span> 0 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _73"> </span>0Andre ydelser <span xmlns="http://www.w3.org/1999/xhtml" class="_ _db"> </span> 3076830697Note 8 - Personal<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>eomkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ninger T.DKK 2022 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _90"> </span>2021Gager og lønninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _8c"> </span> 106.994 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e0"> </span>89.279Andre omkostning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er til social sik<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ring <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e1"> </span> 2.760 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e2"> </span>5.365Løn udbetalt som akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ae"> </span> 296 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e3"> </span>462Bestyrelseshonorar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e4"> </span> 350 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e3"> </span>350Andre personaleom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ostninger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _b6"> </span> 23 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _b5"> </span>57110.42395.513Gennemsnitligt anta<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> medarbejder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> (antal) <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2a"> </span> <span xmlns="http://www.w3.org/1999/xhtml" style="letter-spacing: 0.001px;">152</span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e3"> </span><span xmlns="http://www.w3.org/1999/xhtml" style="letter-spacing: 0.001px;">137</span>T.DKK 2022 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _c0"> </span>20<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>21Vederlag t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il direktion og bestyrelse <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3e"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc2"> <span class="_ _e5"> </span> <span class="_ _e7"> </span> <span class="_"> </span> <span class="_ _e7"> </span> <span class="_ _e5"> </span> <span class="_ _88"> </span> </span>Aflønning af bestyre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>se: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e9"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc2"> <span class="_"> </span> <span class="_ _e6"> </span> <span class="_"> </span> <span class="_ _e7"> </span> <span class="_ _e5"> </span> <span class="_ _88"> </span> </span>Honorar <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ea"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e6"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e7"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e5"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _88"> </span> 350 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _eb"> </span>350Aflønning af d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>irektion: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _73"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc2"> <span class="_ _e5"> </span> <span class="_ _e7"> </span> <span class="_"> </span> <span class="_ _e7"> </span> <span class="_ _e5"> </span> <span class="_ _88"> </span> </span>Gager og lønninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> til direktion <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ec"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc4"> <span class="_"> </span> <span class="_ _88"> </span> </span>4.891 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _5c"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc5">4.470</span>Andre omkostning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er til social sik<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ring, direktion <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3c"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e7"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _88"> </span> 5 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d6"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc5">5</span>4.896 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _5c"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc2">4.475</span>5.246 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _5c"> </span>4.825§ Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Personaleomkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ninger omfatter g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ager og lønninger s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>amt diskret<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>onær bonus til koncernens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> medarbejd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ere. Endvidere indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>es øvrige personaleom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kostninger. NÃ¥r medarbejder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e tilbydes at konvertere<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> lø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>n til akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ier i cBrain i henhold t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l § 7P i ligningsloven, s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ker tegningen t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l markedskurs uden fav<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ørelement, hvorfor der ikke bereg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nes og indregnes <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>n særskilt omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng herfor.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Note 9 - Af- og nedskri<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>vnin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ger T.DKK 20222021Færdiggjorte udv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iklingsprojekter <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ed"> </span> 15.02414.079Leasede akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ver <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ee"> </span> 1.7385.082Grunde og bygninger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ef"> </span> 1.873206Driftsmidler og inv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>entar <span xmlns="http://www.w3.org/1999/xhtml" class="_ _c5"> </span> 2187718.85319.444§ Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Af- og nedskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er indeholder Ã¥rets <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>af- og nedskrivning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er af immater<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ielle- og materielle an<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lægsaktiver, heru<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nder afskrivninger pÃ¥ leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>de anlægsaktiver.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> Note 10 â Finansi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>elle indtægt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er T.DKK 20222021Realiseret kursgevinst,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>børsnotered<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e aktier <span xmlns="http://www.w3.org/1999/xhtml" class="_ _70"> </span> 036Renteindtægter, an<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dre <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f0"> </span> 5411Valutakursregulering<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er (netto) <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f1"> </span> 666924720971§ Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Finansielle indtægter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndregnes <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i resultatopgørelsen med <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>de beløb, der vedrør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er regnskabsÃ¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et. Finansielle indtægter omfatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r renteindtægt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er, realiserede og urea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>liserede kursgevinster<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> vedrørende v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdipapirer og transaktioner i fremm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d valuta. Note 11 - Finansiel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>le omkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ninger T.DKK 20222021Renter leasing g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>æld <span xmlns="http://www.w3.org/1999/xhtml" class="_ _dd"> </span> 8187Renteomkostninger, a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ndre <span xmlns="http://www.w3.org/1999/xhtml" class="_ _47"> </span> 824334Valutakursregulering<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er (netto) <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f1"> </span> 3391751.171696§ Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Finansielle omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger indregnes i resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ltatopgørelsen m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ed de beløb, der<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> vedrører regnskab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>sÃ¥ret. Finansielle udgifter omfatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r renteomkostninger, re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aliserede og urea<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>iserede kurstab vedrør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nde værdip<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>apirer, gæld og transaktioner i fremm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d valuta samt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> tillæg og godtgøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lse under acontos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>katteordningen m.v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>. Note 12 â Skat a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>f Ã¥rets result<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>at T.DKK 20222021Skat af Ã¥rets resultat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _8b"> </span> 10.2907.572Regulering af Ã¥rets u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dskudte skat <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f2"> </span> 320682Regulering af aktue<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>l skat vedrørende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> tidligere Ã¥r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f3"> </span> -65-27110.5457.983T.DKK <span xmlns="http://www.w3.org/1999/xhtml" class="_ _8b"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3e"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _70"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _6b"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc4">2022</span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ae"> </span>2021Ã
rets effektive skat og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>skatteprocent <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _5c"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc2"> </span>Beregnet 22 % skat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> af Ã¥rets resultat før sk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>t <span xmlns="http://www.w3.org/1999/xhtml" class="_ _89"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f2"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f5"> </span>10.764 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _70"> </span>8.578Ikke-fradragsberett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gede omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f6"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f2"> </span> -154 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _90"> </span>-324Regulering af aktue<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>l skat vedrørende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> tidligere Ã¥r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f7"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _68"> </span>-65 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _90"> </span>-271 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f5"> </span>10.545 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _70"> </span>7.983Effektiv skatteproce<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nt <span xmlns="http://www.w3.org/1999/xhtml" class="_ _a5"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3e"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _3e"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _fb"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e5"> </span> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f2"> </span> 21,8% <span xmlns="http://www.w3.org/1999/xhtml" class="_ _fc"> </span>20,5%§ Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Ã
rets skat, som best<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Ã¥r af Ã¥rets akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>uelle skat og forskydn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng i udskudt skat, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indregnes i resultatop<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>gørelsen med d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en del, der kan henfør<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s til Ã¥rets resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ltat og direkte pÃ¥ egen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kapitalen med d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en del, der kan hen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>fø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>res til postering direkte pÃ¥ egenka<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pitalen. Note 13 â Imm<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ateriel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>le anlægsakti<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ver 2022 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _fd"> </span> Udviklings-Færdiggjorte projekter udviklings-under T.DKK projekterudførselKostpris 1. januar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _fe"> </span> 134.2903.292Tilgang fra udviklings<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktiviteter <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f3"> </span> 020.949Ã
rets overførse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>l <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ff"> </span> 22.008-22.008Kostpris 31. decemb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _67"> </span> 156.2982.233Afskrivninger 1. jan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>uar <span xmlns="http://www.w3.org/1999/xhtml" class="_ _82"> </span> 88.3630Ã
rets afskrivninger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _91"> </span> 15.0240Afskrivninger 31. dece<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mber <span xmlns="http://www.w3.org/1999/xhtml" class="_ _101"> </span> 103.3870Regnskabsmæssig værd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i 31. december<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _6a"> </span> 52.9112.233Af Ã¥rets tilgange i udv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iklingsprojekter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> under udførelse <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pÃ¥ T.DKK 20.94<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>9 udgør aktiverede lønn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger T.DKK 17.24<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>9. Ledelsen har i 2022 ge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nemført en ned<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>skrivningstest af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> den regnskabsmæss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ge værdi af igang<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>væ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rende udviklingsprojekter.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Det vurderes,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> at genindvindingsv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdien i form af nytt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eværdien overst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ger den regnskabsmæssige v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdi. Nytteværd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>en er opgjort pÃ¥ ba<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ggrund af forv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>entede nettopenge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>strømme for en 5-Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>g periode.<span xmlns="http://www.w3.org/1999/xhtml" class="ff2 fs13"> <span class="_ _cb"> </span><span class="ff1 fc6"> </span></span>2021 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _102"> </span> Udviklings-Færdiggjorte projekter udviklings-under T.DKK projekterudførselKostpris 1. januar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _103"> </span> 99.88318.122Tilgang fra udviklings<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktiviteter <span xmlns="http://www.w3.org/1999/xhtml" class="_ _104"> </span> 019.577Ã
rets overførse<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>l <span xmlns="http://www.w3.org/1999/xhtml" class="_ _105"> </span> 34.407-34.407Kostpris 31. decemb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _eb"> </span> 134.2903.292Afskrivninger 1. jan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>uar <span xmlns="http://www.w3.org/1999/xhtml" class="_ _85"> </span> 74.2840Ã
rets afskrivninger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _8d"> </span> 14.0790Afskrivninger 31. dece<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>mber <span xmlns="http://www.w3.org/1999/xhtml" class="_ _106"> </span> 88.3630Regnskabsmæssig værd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i 31. december<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _54"> </span> 45.9273.292Af Ã¥rets tilgange i udv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iklingsprojekter<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> under udførelse <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pÃ¥ T.DKK 19.57<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>7 udgør aktiverede lønn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger T.DKK 16.83<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>2. Ledelsen har i 2021 ge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nemført en ned<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>skrivningstest af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> den regnskabsmæss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ge værdi af igang<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>væ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rende udviklingsprojekter.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Det vurderes,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> at genindvindingsv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdien i form af nytt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eværdien overst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ger den regnskabsmæssige v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdi. Nytteværd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>en er opgjort pÃ¥ ba<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ggrund af forv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>entede nettopenge<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>strømme for en 5-Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>g periode. § Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Udviklingsprojekter, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>der er klart <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>definerede og ident<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ficerbare, hvor de<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>n tekniske gennemf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ørlighed, tilstræk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kelige ressourcer og et pote<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tielt fremt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>idigt marked eller anvend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsesmulighed i ko<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>cernen kan pÃ¥v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ises, og hvor det er hensigten at fremst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>le, markeds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>føre eller anvende proj<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ektet, indregnes so<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> immaterielle <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktiver, hvis kostprisen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> kan opgøres pÃ¥lideligt, og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> der er t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>strækkelig s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ikkerhed for, at den f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mtidige indtjen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ng eller nettos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>algsprisen kan dækk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e produktions-, sa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lgs-, administrations- og udv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>klingsomkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingerne. Ãvrige udvikl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingsomkostninger in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dregnes i resultatopgørelsen.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> Indregnede udv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iklingsomkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger mÃ¥les til kostpris med fra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>drag for akkum<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ulerede af- og ne<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dskrivninger. Kostpr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sen omfatter gager og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>løn samt andre re<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>laterede omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger, der direkte kan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> henføres t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il koncernens udviklingsakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>teter. Efter færdiggørels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>n af udviklingsarbejdet <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>fskrives udvikl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingsprojekter <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lineært over den vurdered<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e økonomiske brugstid fra det t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dspunkt, hvor akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>vet er klar til brug. Afskrivningsperiod<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en udgør 5 Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>. Afskrivningsgrund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>laget reduceres me<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>d eventuelle nedskr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>vninger.<span xmlns="http://www.w3.org/1999/xhtml" class="ff2 fs13"> </span>Note 14 - Mat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>erielle a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nlægsaktiver 2022 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _102"> </span> Andre anlæg, Grunde og Indretning af driftsmidler T.DKK bygningerlejede lokalerog inventarI altKostpris 1. januar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _103"> </span> 59.09495746160.512Tilgang <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ca"> </span> 202.18203.312205.494Afgang <span xmlns="http://www.w3.org/1999/xhtml" class="_ _92"> </span> -48.03000-48.030Overførsel <span xmlns="http://www.w3.org/1999/xhtml" class="_ _cf"> </span> 706-9572510Kostpris 31. decemb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _eb"> </span> 213.95204.024217.976Afskrivning 1. januar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d6"> </span> 3.26404613.725Afskrivninger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _107"> </span> 3.61102183.829Tilbageførte afskr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivninger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _ab"> </span> -4.65900-4.659Afskrivning 31. dec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ember <span xmlns="http://www.w3.org/1999/xhtml" class="_ _62"> </span> 2.21606792.895Regnskabsmæssig værd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i 31. december<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _54"> </span> 211.73603.345215.081Heraf udgør brugsr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et til leasede a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktiver <span xmlns="http://www.w3.org/1999/xhtml" class="_ _108"> </span> 0000Ã
rets tilgang pÃ¥ grund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e og bygn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger pÃ¥ 202.2 mill<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ion kroner vedrører<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> køb af cBrains nye dom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>cil beliggende Kalkbrænderiløbska<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>j 2, 2100 København Ã. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> Af Ã¥rets afskr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivninger pÃ¥ grunde og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>bygninger kan 1,7 m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>illion kroner h<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>enføres til leasede akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ver. 2021 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _fd"> </span> Andre anlæg, Grunde og Indretning af driftsmidler T.DKK bygningerlejede lokalerog inventarI altKostpris 1. januar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _fe"> </span> 16.173097017.143Tilgang <span xmlns="http://www.w3.org/1999/xhtml" class="_ _109"> </span> 45.647957046.604Afgang <span xmlns="http://www.w3.org/1999/xhtml" class="_ _10a"> </span> -2.7260-509-3.235Kostpris 31. decemb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _67"> </span> 59.09495746160.512Afskrivning 1. januar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _10b"> </span> 70208931.595Afskrivninger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _10c"> </span> 5.2880775.365Tilbageførte afskr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivninger <span xmlns="http://www.w3.org/1999/xhtml" class="_ _39"> </span> -2.7260-509-3.235Afskrivning 31. dec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ember <span xmlns="http://www.w3.org/1999/xhtml" class="_ _9b"> </span> 3.26404613.725Regnskabsmæssig værd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i 31. december<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _6a"> </span> 55.830957056.787Heraf udgør brugsr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et til leasede a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktiver <span xmlns="http://www.w3.org/1999/xhtml" class="_ _84"> </span> 45.3590045.359Af tilgange pÃ¥ grund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> og bygn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>inger kan 46 million <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kroner henføres t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> leasede akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iver, heraf 43 million kron<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er vedrørende cBra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ins domicil. Af Ã¥rets afskr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivninger pÃ¥ grunde og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>bygninger kan 5 m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>llion kroner henføres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> til leasede akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iver. § Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Materielle anlægsa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktiver mÃ¥les t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l kostpris med fradrag af akk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>umulerede af- og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nedskrivninger.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> Kostprisen omfatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r anskaffelsespr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sen og omkostn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger direkte tilknyttet anskaff<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsen indt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l det tidspunkt, hvor akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>vet er klar til at blive tag<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>et i brug. Materielle anlægsa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktiver afskrives lin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eært over akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivernes forventede brugst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>d, der udgør: ï·<span xmlns="http://www.w3.org/1999/xhtml" class="ff2"> <span class="_ _31"> </span><span class="ff1 fc5">Grunde afskrives ikk<span class="_ _2"/>e </span></span>ï·<span xmlns="http://www.w3.org/1999/xhtml" class="ff2"> <span class="_ _31"> </span><span class="ff1 fc5">Bygninger 5-30 Ã¥r<span class="_ _7"/> </span></span>ï·<span xmlns="http://www.w3.org/1999/xhtml" class="ff2"> <span class="_ _31"> </span><span class="ff1 fc5">Andre anlæg, driftsm<span class="_ _7"/>i<span class="_ _1"/>dler og inventar 3-5<span class="_ _7"/> <span class="_ _1"/>Ã¥r </span></span>Afskrivningsgrund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>laget opgøres under<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> hensyntagen t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il aktivets scrapv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ærdi og reduceres<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> med eventuel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>le nedskrivninger. A<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>fsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>rivningsperioden fast<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>sættes pÃ¥ anskaff<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsestidspunktet og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> revurderes Ã¥rlig<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>t. Et leasingaktiv indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>es under mater<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>elle anlægsakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iver i balancen, nÃ¥r koncer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>nen i henhold til en indgÃ¥et leasingaftale vedrøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nde et specifikt ident<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ficerbart akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>v fÃ¥r stillet leasingakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivet til rÃ¥dighed i leasingp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>erioden. Leasingakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivet mÃ¥les ved første indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing til kostpris, hvilket sv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>are<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il værdien af leasingforpligt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>elsen korrigeret for forudbetalte leasingb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>talinger.<span xmlns="http://www.w3.org/1999/xhtml" class="fs7 fce"> </span>Efterfølgende mÃ¥les <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>aktivet til kost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>prisen fratrukket akk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>umulerede af- og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nedskrivninger. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Leasingakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivet afskrives over den korteste af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>easingperioden og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>easingakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivets brugstid. Afskrivningerne <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndregnes lineært<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> i resultatopgørels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>en. Leasingakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ivet justeres for ændringer i leas<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ingforpligtelsen s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>om følge af ændr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger i vilkÃ¥rene <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i leasingaftalen <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eller ændringer i kontra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ktens pengest<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>rømme i takt med ændr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>nger i et indeks e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ler rente. Fortjeneste og tab v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ed afhændelse af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>aterielle akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ver opgøres som forsk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ellen mellem salgspr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sen med fradrag af<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> salgsomkostninger og <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>den regnskabsmæss<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ige værdi pÃ¥ sa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lgstidspunktet. Note 15 â Depo<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>sita T.DKK 20222021Kostpris 1. januar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _21"> </span> 6.9310Ã
rets tilgang <span xmlns="http://www.w3.org/1999/xhtml" class="_ _10d"> </span> 5116.931Ã
rets afgang <span xmlns="http://www.w3.org/1999/xhtml" class="_ _10c"> </span> -6.9310Kostpris 31. decemb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e9"> </span> 5116.931Regnskabsmæssig værd<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i 31. december<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _eb"> </span> 5116.931§ Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Deposita mÃ¥les t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l amortiseret kostpr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>is og udgøres af huslejed<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eposita mv. Lej<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>emÃ¥lene er uopsi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>gelige i en periode pÃ¥ under et Ã¥r. Note 16 â Tilgodeh<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>avend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e fra salg og tjenest<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>eydelser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> T.DKK 20222021Tilgodehavende fra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> salg og tjenesteydels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er, brutto <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f4"> </span> 40.78227.690Ãndring i hensætt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>se til kredittab:<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _10f"> </span> Hensættelse 1. januar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _43"> </span> 11467Netto ændring<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _110"> </span> 15247Hensættelse 31. dec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mber <span xmlns="http://www.w3.org/1999/xhtml" class="_ _97"> </span> 266114Tilgodehavende fra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> salg og tjenesteydels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er, netto <span xmlns="http://www.w3.org/1999/xhtml" class="_ _38"> </span> 40.51627.576Opgørelse af forventet <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>redittab<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> 2022 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _fd"> </span> Ikke1-3031-60&gt;60T.DKK forfaldendagedagedageI altDebitorer, brutt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _fe"> </span> 34.2825.0001.00050040.782Forventet kred<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ittab <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e6"> </span> -239-8-17-2-266Debitorer, nett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _111"> </span> 34.0434.99298349840.516Andel af tilgodehav<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ender hos kund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er, som forventes b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>talt <span xmlns="http://www.w3.org/1999/xhtml" class="_ _112"> </span> 99,3%Nedskrivningsprocent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _15"> </span> 0,7%0,2%1,7%0,4%0,7%2021 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _fd"> </span> Ikke1-3031-60&gt;60T.DKK forfaldendagedagedageI altDebitorer, brutt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _fe"> </span> 21.1905.0001.00050027.690Forventet kred<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ittab <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e6"> </span> -81-110-22-114Debitorer, nett<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _111"> </span> 21.1094.9891.00047827.576Andel af tilgodehav<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ender hos kund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er, som forventes b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>talt <span xmlns="http://www.w3.org/1999/xhtml" class="_ _112"> </span> 99,6%Nedskrivningsprocent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _15"> </span> 0,4%0,2%0,0%4,4%0,4%§ Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Tilgodehavende fra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> salg og tjenesteydels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er (eller: âdeb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>itorerâ) indregnes t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l amortiseret kostpr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>is, der sædvanligvis svarer til nomine<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>l værdi. Værdien reducer<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s med neds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>krivning t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>il imødegÃ¥else af forventede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> tab, opgjort eft<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er den simplificerede forv<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>entede tabsmode<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>l. Note 17 â Kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>raktakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>iver og -forpligtel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ser T.DKK 20222021Kontraktaktiver: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _23"> </span> Produceret, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ikke-faktureret omsæt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ning <span xmlns="http://www.w3.org/1999/xhtml" class="_ _58"> </span> 1.7051.1231.7051.123Kontraktforpligtelser:<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _10b"> </span> Udskudte indtægt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er <span xmlns="http://www.w3.org/1999/xhtml" class="_ _8b"> </span> 2.9551.345Forudbetalinger fra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> kunder <span xmlns="http://www.w3.org/1999/xhtml" class="_ _112"> </span> 7.5122.95610.4674.301Kontraktaktiver og -f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>orpligtelser <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er klassificeret sÃ¥ledes <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> balancen:<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _6e"> </span> Kontraktaktiver <span xmlns="http://www.w3.org/1999/xhtml" class="_ _113"> </span> 1.7051.123Kontraktforpligtelser<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _e6"> </span> -10.467-4.301-8.762-3.178Kontraktaktiver pr. 31.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> december 2021<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>vedrørende pr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>oduceret, <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kke-faktureret omsætn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ing pÃ¥ i alt 1,1 million kr<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>oner er indregnet i omsætn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ngen i 2022.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> § Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Kontraktaktiver omf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>atter produceret,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> ikke-faktureret oms<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ætning samt omkost<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ninger t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l opnÃ¥else af kontrakter.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> De enkelte kontraktakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ver indregnes under<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>tilgodehavend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er i balancen, nÃ¥r s<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>algsværdien kan o<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pgøres pÃ¥lideligt. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> Kontraktforpligtelser <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>omfatter udskudte in<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dtægter og for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>udbetalinger fra kund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>er. De enkelte kontrakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>forpligtelser indregnes under g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ældsforpligtelser <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> balancen som sa<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lgsværdien af d<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e underliggende akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ver. Gevinst/tab pÃ¥ kont<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ra<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ktaktiver og -for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>pli<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gtelser er indreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>net i brutt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>oresultatet i totalindkomst<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>op<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gørelsen. Note 18 â Tilgodeh<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>avend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e/skyldig selska<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>bsskat T.DKK 20222021Tilgodehavender/sky<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>dig selskabsskat 1.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> januar <span xmlns="http://www.w3.org/1999/xhtml" class="_ _114"> </span> -1.4901.333Ã
rets aktuelle skat<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _115"> </span> -10.098-7.572Regulering af skat v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>drørende tidliger<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e Ã¥r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _48"> </span> -65-271Betalt selskabsskat <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i Ã¥ret <span xmlns="http://www.w3.org/1999/xhtml" class="_ _90"> </span> 6.5395.020-5.114-1.490Note 18 â Tilgodeh<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>avend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e/skyldig selska<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>bsskat § Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Aktuelle skatte t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ilgodehavender og -forpl<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gtelser indregnes i b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ala<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ncen som <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>beregnet skat af Ã¥r<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ts skattepligt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ge indkomst reguleret for<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>skat af t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>idligere Ã¥rs skattepligt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ige indkomster samt for <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>b<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>etalte acontos<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>katter. Note 19 â <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>Aktiekapita<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l Moderselskabets akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ie<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kapital udgør 20.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>000.000 styk aktier. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>I<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ngen akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ie<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r har sær<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ige rettighede<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>r. Koncernens sam<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lede beholdning af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gne aktier pr. 31. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>december 2022 u<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dgør 441.183 stk. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>(31. december 2021:<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> 438.010 stk.).<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> Koncernen har i 2022<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> afhændet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>827 stk. egne aktier t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>l en værdi af 233.627 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>r. Kursværdien <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>pÃ¥ egne akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ier pr. 31. december 2022 udg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ør 69.530.441 kr. <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>(2021: 123.518.820 kr.)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>. Forslag til udbytt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> for 2022 udgør 4.200.000 kr. svarende t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>il<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/> 0,21 kr. pr akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e (2021: 3.400.000 kr. svarende<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> til 0,17 kr. pr.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> aktie). Opgørele over egne<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>aktier: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _116"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc2"> </span>Antal stk. 2022202220212021Egne aktier 1. januar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _103"> </span> 438.0102,2%101.1560,5%Køb/tilgang <span xmlns="http://www.w3.org/1999/xhtml" class="_ _c9"> </span> 4.0000,0%340.0461,7%Salg/afgang <span xmlns="http://www.w3.org/1999/xhtml" class="_ _11a"> </span> -8270,0%-3.1920,0%Egne aktier 31. dec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ember <span xmlns="http://www.w3.org/1999/xhtml" class="_ _84"> </span> 441.1832,2%438.0102,2%Af den samlede afga<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>g af egne akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ier stk. 827 er der anvendt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> stk. 827 akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>er i forbindelse med medarbejderes vederlæggelse af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>løn i aktier. Opgørelse over res<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ultat pr. akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e: Antal stk. 20222021Gennemsnitlig ant<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>al aktier <span xmlns="http://www.w3.org/1999/xhtml" class="_ _108"> </span> 20.000.00020.000.000Gennemsnitlig ant<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>al egne aktier <span xmlns="http://www.w3.org/1999/xhtml" class="_ _4c"> </span> -439.597-269.583Gennemsnitlig ant<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>al aktier i omløb<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d5"> </span> 19.560.40419.730.417Resultat pr. akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e (EPS) <span xmlns="http://www.w3.org/1999/xhtml" class="_ _8d"> </span> 1,921,55Udvandet resu<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ltat pr. aktie (EPS-D)<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _11b"> </span> 1,961,59§ Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Kapitalforhøjelser <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indregnes i det Ã¥r, hvor <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kapitalforhøjels<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e besluttes bindende af <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>m<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>oderselskabets akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>onærer og registreres i moders<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>el<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>skabet. Udbytter indregn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>es som en forpligte<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>se pÃ¥ tidspunktet for g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>eneralforsam<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lingens godkendelse. U<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dbytte, som forvent<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s udbetalt for Ã¥ret, v<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ises som en særskilt post<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>under egenkapit<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>alen. Erhvervelse af egn<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e aktier indregnes direkt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>e pÃ¥ egenkapita<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>len til kostpris. Veder<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ag modtaget ved afhæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ndelse af egne aktier og modt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>a<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gne udbyt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>ter fø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>res ligeledes dir<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>kte pÃ¥ egenkapita<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>len. Provenu ved salg af eg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>n<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ier føres direkte pÃ¥ egen<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kapitalen. Note 20 - Hens<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ættel<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>se til udskudt skat T.DKK 20222021Udskudt skat 1. januar<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _f0"> </span> 9.5098.827Ã
rets udskudte skat <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>indregnet i <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>Ã¥rets resultat <span xmlns="http://www.w3.org/1999/xhtml" class="_ _46"> </span> 320682Udskudt skat 31. dec<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>mber <span xmlns="http://www.w3.org/1999/xhtml" class="_ _32"> </span> 9.8299.509Specifikation af udsku<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>dt skat: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _11c"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc2"> </span>Immaterielle akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iver <span xmlns="http://www.w3.org/1999/xhtml" class="_ _d6"> </span> 12.13110.828Materielle akt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>iver <span xmlns="http://www.w3.org/1999/xhtml" class="_ _72"> </span> 187-109Værdipapirer <span xmlns="http://www.w3.org/1999/xhtml" class="_ _11d"> </span> 00Forpligtelser <span xmlns="http://www.w3.org/1999/xhtml" class="_ _11e"> </span> -2.489-1.2109.8299.509§ Regnskabspraks<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>s Udskudt skat og uds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kudt skatteakt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>v indregnes pÃ¥ grund<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lag af de skatt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>regler og skattesatser,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>der med balancedagens <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ovgivning vil være gæ<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>ldende, nÃ¥r den uds<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>kudte skat forventes <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>udløst som aktuel skat.<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>Ãndring i udskudt skat som fø<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lge af ændringer <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>i skattesatser indreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>nes i resultatopgøre<span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>lsen. Note 21 â Leasin<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>gforpligt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>elser T.DKK 20222021Forfaldsanalyse: <span xmlns="http://www.w3.org/1999/xhtml" class="_ _11f"> </span><span xmlns="http://www.w3.org/1999/xhtml" class="fc2"> </span>Under 1 Ã¥r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _120"> </span> 07.289Mellem 1 til 3 Ã¥r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _11d"> </span> 013.942Mellem 3 til 5 Ã¥r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _11d"> </span> 014.505Over 5 Ã¥r <span xmlns="http://www.w3.org/1999/xhtml" class="_ _9e"> </span> 08.722Total ikke-diskonteret <span xmlns="http://www.w3.org/1999/xhtml" class="_ _2"/>leasingforp<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>l<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>igtelse 31. december <span xmlns="http://www.w3.org/1999/xhtml" class="_ _8d"> </span> 044.458Leasingforpligtelser <span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/>i<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>ndregnet i balancen:<span xmlns="http://www.w3.org/1999/xhtml" class="_ _7"/> <span xmlns="http://www.w3.org/1999/xhtml" class="_ _cc"&