Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2022-12-31 | 1183947000 | dkk |
| ifrs-full:Assets | 2021-12-31 | 1268597000 | dkk |
| ifrs-full:Assets | 2021-12-31 | 1085087000 | dkk |
| ifrs-full:Assets | 2022-12-31 | 1076297000 | dkk |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 1389434000 | dkk |
| ifrs-full:Revenue | 2021-01-01 | 2021-12-31 | 1279184000 | dkk |
| ifrs-full:Revenue | 2021-01-01 | 2021-12-31 | 344757000 | dkk |
| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 346153000 | dkk |
XML
See the xml submitted here:
XML: http://regnskaber.virk.dk/54382231/amNsb3VkczovLzAzLzM2LzFiL2Q3LzUwL2RhMjAtNGI3Mi1hZDFhLTMxNzVjMDQ4NjVkOA.xml
Separator
The full data:
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adopt<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/>ion at th<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/>e Annua<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/>l Genera<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/>l with<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/> ESEF Regul<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/>ation<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/>.<span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"> </span>Meet<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/>ing.<span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"> </span>In our<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/> opi<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/>nion,<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/> the<span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0"> </span>cons<span xmlns="http://www.w3.org/1999/xhtml" class="_ _5"/>olida<span 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cash <span xmlns="http://www.w3.org/1999/xhtml" class="_ _6"/>flow<span xmlns="http://www.w3.org/1999/xhtml" class="_ _6"/>s for t<span xmlns="http://www.w3.org/1999/xhtml" class="_ _6"/>he f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _6"/>inan<span xmlns="http://www.w3.org/1999/xhtml" class="_ _6"/>cial year<span xmlns="http://www.w3.org/1999/xhtml" class="_ _6"/> 202<span xmlns="http://www.w3.org/1999/xhtml" class="ls0 ws0">2. </span></sob:StatementByExecutiveAndSupervisoryBoards>
<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" id="pp-value-137-1" xml:lang="en">Ballerup</sob:PlaceOfSignatureOfStatement>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-139-1" xml:lang="en">Our opinion In our opinion, the Consolidated Financial Statements and the Parent Company Fi-nancial Statements give a true and fair view of the Groupâs and the Parent Com-panyâs financial position at 31 December 2022 and of the results of the Groupâs and the Parent Companyâs operations and cash flows for the financial year 1 January to 31 December 2022 in accordance with International Financial Reporting Stand-ards as adopted by the EU and further re-quirements in the Danish Financial State-ments Act. What we have audited The Consolidated Financial Statements and the Parent Company Financial State-ments of Columbus A/S for the financial year 1 January to 31 December 2022 comprise income statement, statement of comprehensive income, balance sheet, statement of changes in equity, cash flow statement and notes, including summary of significant accounting policies for the Group as well as for the Parent Company. Collectively referred to as the âFinancial Statementsâ. </arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="pp-value-140-1" xml:lang="en">Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements ap-plicable in Denmark. Our responsibilities under those standards and requirements are further described in the Auditorâs re-sponsibilities for the audit of the Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in ac-cordance with the International Ethics Standards Board for Accountantsâ Interna-tional Code of Ethics for Professional Ac-countants (IESBA Code) and the addi-tional ethical requirements applicable in Denmark. We have also fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. To the best of our knowledge and belief, prohibited non-audit services referred to in Article 5(1) of Regulation (EU) No 537/2014 were not provided. Appointment We were appointed auditors of Columbus A/S for the first time on 29 April 2022 for the financial year 2022. </arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="pp-value-142-1" xml:lang="en">Key audit matters Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the Finan-cial Statements for 2022. These matters were addressed in the context of our audit of the Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Key audit matter Valuation of goodwill The carrying amount of goodwill is significant to the Consolidated Financial Statements. Management monitors the carrying value of goodwill based on defined CGUâs and per-forms impairment tests annually and more frequently, if there are indications of impair-ment. Managementâs assessment of the recovera-bility of the carrying amount of goodwill is based on value-in-use calculations, includingdetermination of the significant assumptions and data applied.The significant assumptions in estimating the future cash flows in the value-in-use calcula-tions are revenue growth, EBIT margin, fu-ture investments and the discount rate.The impairments performed did not lead to impairment charges in the Consolidated Fi-nancial Statements. We focused on this area as the amounts in-volved are significant and because Manage-ment is required to exercise considerablejudgements in estimating the value-in-use. Reference is made to note 10 in the Consoli-dated Financial Statements.How our audit addressed the key audit matterWe discussed with Management the methodol-ogy when performing the annual impairmentassessment on the carrying amount of good-will.In addressing the risk, we considered the ap-propriateness of Management defined CGUs. We examined the methodology used by Man-agement to assess the carrying amount of goodwill assigned to CGUs.We challenged and assessed the reasonable-ness of significant assumptions used in the im-pairment tests being revenue growth, EBIT margin, future investments and the discount rate.We used our internal valuation experts to inde-pendently calculate the discount rate. In calcu-lating the discount rate, the key inputs used were independently sourcedfrom market data. We compared the discount rate used by Man-agement to our calculated rate.We tested the mathematical accuracy of the value-in-use models prepared by Manage-ment.Finally, we assessed the disclosure of these matters in the Consolidated Financial State-ments.</arr:KeyAuditMattersAudit>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-138-1" xml:lang="en">To the shareholders of Columbus A/S </arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-145-1" xml:lang="en">Statement on Managementâs Review Management is responsible for Manage-mentâs Review. Our opinion on the Financial Statements does not cover Managementâs Review, and we do not express any form of assur-ance conclusion thereon. In connection with our audit of the Finan-cial Statements, our responsibility is to read Managementâs Review and, in doing so, consider whether Managementâs Re-view is materially inconsistent with the Fi-nancial Statements or our knowledge ob-tained in the audit, or otherwise appears to be materially misstated. Moreover, we considered whether Man-agementâs Review includes the disclosures required by the Danish Financial State-ments Act. Based on the work we have performed, in our view, Managementâs Review is in ac-cordance with the Consolidated Financial Statements and the Parent Company Fi-nancial Statements and has been pre-pared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstate-ment in Managementâs Review. </arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="pp-value-146-1" xml:lang="en">Managementâs responsibilities for the Financial Statements Management is responsible for the prepa-ration of consolidated financial statements that give a true and fair view in accord-ance with International Financial Reporting Standards as adopted by the EU and fur-ther requirements in the Danish Financial Statements Act and for the preparation of parent company financial statements that give a true and fair view in accordance with the Danish Financial Statements Act, and for such internal control as Manage-ment determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the Financial Statements, Management is responsible for assessing the Groupâs and the Parent Companyâs ability to continue as a going concern, dis-closing, as applicable, matters related to going concern and using the going con-cern basis of accounting unless Manage-ment either intends to liquidate the Group or the Parent Company or to cease opera-tions, or has no realistic alternative but to do so. </arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx-1" id="pp-value-148-1" xml:lang="en">Auditorâs responsibilities for the audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from mate-rial misstatement, whether due to fraud or error, and to issue an auditorâs report that includes our opinion. Reasonable assur-ance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered ma-terial if, individually or in the aggregate, they could reasonably be expected to in-fluence the economic decisions of users taken on the basis of these Financial Statements. As part of an audit in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: ⢠Identify and assess the risks of mate-rial misstatement of the Financial Statements, whether due to fraud or error, design and perform audit proce-dures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one re-sulting from error, as fraud may in-volve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. ⢠Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are ap-propriate in the circumstances, but not for the purpose of expressing an opin-ion on the effectiveness of the Groupâs and the Parent Companyâs internal control. ⢠Evaluate the appropriateness of ac-counting policies used and the rea-sonableness of accounting estimates and related disclosures made by Management. ⢠Conclude on the appropriateness of Managementâs use of the going con-cern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Groupâs and the Parent Companyâs ability to continue as a going concern. If we conclude that a material uncer-tainty exists, we are required to draw attention in our auditorâs report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the au-dit evidence obtained up to the date of our auditorâs report. However, future events or conditions may cause the Group or the Parent Company to cease to continue as a going concern. ⢠Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that gives a true and fair view. ⢠Obtain sufficient appropriate audit evi-dence regarding the financial infor-mation of the entities or business ac-tivities within the Group to express an opinion on the Consolidated Financial Statements. We are responsible for the direction, supervision and perfor-mance of the group audit. We remain solely responsible for our audit opin-ion. We communicate with those charged with governance regarding, among other mat-ters, the planned scope and timing of the audit and significant audit findings, includ-ing any significant deficiencies in internal control that we identify during our audit. We also provide those charged with gov-ernance with a statement that we have complied with relevant ethical require-ments regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence and, where applicable, actions taken to elimi-nate threats or safeguards applied. From the matters communicated with those charged with governance, we deter-mine those matters that were of most sig-nificance in the audit of the Financial State-ments of the current period and are there-fore the key audit matters. We describe these matters in our auditorâs report unless law or regulation precludes public disclo-sure about the matter. </arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="pp-value-152-1" xml:lang="en">Report on compliance with the ESEF Regulation As part of our audit of the Financial State-ments we performed procedures to ex-press an opinion on whether the annual report of Columbus A/S for the financial year 1 January to 31 December 2022 with the filename COLUMBUS-2022-12-31-en.zip is prepared, in all material respects, in compliance with the Commission Dele-gated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) which includes requirements related to the preparation of the annual re-port in XHTML format and iXBRL tagging of the Consolidated Financial Statements including notes. Management is responsible for preparing an annual report that complies with the ESEF Regulation. This responsibility in-cludes: ⢠The preparing of the annual report in XHTML format; ⢠The selection and application of ap-propriate iXBRL tags, including exten-sions to the ESEF taxonomy and the anchoring thereof to elements in the taxonomy, for all financial information required to be tagged using judge-ment where necessary; ⢠Ensuring consistency between iXBRL tagged data and the Consolidated Fi-nancial Statements presented in hu-man-readable format; and ⢠For such internal control as Manage-ment determines necessary to enable the preparation of an annual report that is compliant with the ESEF Regu-lation. Our responsibility is to obtain reasonable assurance on whether the annual report is prepared, in all material respects, in com-pliance with the ESEF Regulation based on the evidence we have obtained, and to issue a report that includes our opinion. The nature, timing and extent of proce-dures selected depend on the auditorâs judgement, including the assessment of the risks of material departures from the requirements set out in the ESEF Regula-tion, whether due to fraud or error. The procedures include: ⢠Testing whether the annual report is prepared in XHTML format; ⢠Obtaining an understanding of the companyâs iXBRL tagging process and of internal control over the tag-ging process; ⢠Evaluating the completeness of the iXBRL tagging of the Consolidated Fi-nancial Statements including notes; ⢠Evaluating the appropriateness of the companyâs use of iXBRL elements selected from the ESEF taxonomy and the creation of extension ele-ments where no suitable element in the ESEF taxonomy has been identi-fied; ⢠Evaluating the use of anchoring of ex-tension elements to elements in the ESEF taxonomy; and ⢠Reconciling the iXBRL tagged data with the audited Consolidated Finan-cial Statements. In our opinion, the annual report of Colum-bus A/S for the financial year 1 January to 31 December 2022 with the file name CO-LUMBUS-2022-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation. </arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx-1" id="pp-value-161-1" xml:lang="en">Hellerup</arr:SignatureOfAuditorsPlace>
<cmn:NameOfAuditFirm contextRef="ctx-3" id="pp-value-160-1" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab </cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-3" id="pp-value-159-1" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-3" id="pp-value-155-1" xml:lang="en">Jacob F Christiansen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-3" id="pp-value-156-1" xml:lang="en">State Authorised Public Accountant </cmn:DescriptionOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-4" id="pp-value-157-1" xml:lang="en">Jakob Thisted Binder </cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-4" id="pp-value-158-1" xml:lang="en">State Authorised Public Accountant </cmn:DescriptionOfAuditor>
<gsd:InformationOnTypeOfSubmittedReport contextRef="ctx-1" xml:lang="en">Annual report</gsd:InformationOnTypeOfSubmittedReport>
<cmn:TypeOfAuditorAssistance contextRef="ctx-1" xml:lang="en">Auditor's report on audited financial statements</cmn:TypeOfAuditorAssistance>
<gsd:ToolForPreparingTheXBRLInstanceDocument contextRef="ctx-1" xml:lang="en">ParsePort XBRL Converter</gsd:ToolForPreparingTheXBRLInstanceDocument>
<gsd:ReportingPeriodStartDate contextRef="ctx-1" xml:lang="en">2022-01-01</gsd:ReportingPeriodStartDate>
<gsd:ReportingPeriodEndDate contextRef="ctx-1" xml:lang="en">2022-12-31</gsd:ReportingPeriodEndDate>
<gsd:PrecedingReportingPeriodStartDate contextRef="ctx-1" xml:lang="en">2021-01-01</gsd:PrecedingReportingPeriodStartDate>
<gsd:PredingReportingPeriodEndDate contextRef="ctx-1" xml:lang="en">2021-12-31</gsd:PredingReportingPeriodEndDate>
<gsd:DateOfGeneralMeeting contextRef="ctx-1" xml:lang="en">2023-04-24</gsd:DateOfGeneralMeeting>
<fsa:ClassOfReportingEntity contextRef="ctx-1" xml:lang="en">Reporting class D</fsa:ClassOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx-1" xml:lang="en">www.columbusglobal.com</gsd:HomepageOfReportingEntity>
<mrv:LinkToCorporateGovernanceReport contextRef="ctx-1" xml:lang="en">https://ir.columbusglobal.com/corporate-governance-statements</mrv:LinkToCorporateGovernanceReport>
<mrv:LinkToStatementOfCorporateSocialResponsibility contextRef="ctx-1" xml:lang="en">https://ir.columbusglobal.com/csr</mrv:LinkToStatementOfCorporateSocialResponsibility>
<mrv:LinkToStatementOfDiversityPolicies contextRef="ctx-1" xml:lang="en">https://ir.columbusglobal.com/diversity-1</mrv:LinkToStatementOfDiversityPolicies>
<mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-1" xml:lang="en">https://ir.columbusglobal.com/csr</mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:LinkToStatementOfPolicyForDataEthics contextRef="ctx-2" xml:lang="en">https://ir.columbusglobal.com/policies-articles-association</mrv:LinkToStatementOfPolicyForDataEthics>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" xml:lang="en">2023-03-15</sob:DateOfApprovalOfAnnualReport>
<arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Qualified Opinion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
<arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Basis for Qualified Opinion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements>
<arr:SignatureOfAuditorsDate contextRef="ctx-1" xml:lang="en">2023-03-15</arr:SignatureOfAuditorsDate>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-3" xml:lang="en">mne18628</cmn:IdentificationNumberOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-4" xml:lang="en">mne42816</cmn:IdentificationNumberOfAuditor>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-4" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx-4" xml:lang="en">=""&amp;IF(COUNTBLANK(PP_NameAndSurnameOfAuditor_2);;PP_NameOfAuditFirm_1)</cmn:NameOfAuditFirm>
</xbrli:xbrl>