Assets

Type	Time	Amount	Unit
ifrs-full:Assets	2022-12-31	2948500000	vDKK
ifrs-full:Assets	2021-12-31	2804200000	vDKK

Revenue

Type	Start date	End date	Amount	Unit
ifrs-full:Revenue	2022-01-01	2022-12-31	3350100000	vDKK
ifrs-full:Revenue	2021-01-01	2021-12-31	2666100000	vDKK

XML

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   <fsa:DisclosureOfSpecialItems contextRef="ctx3" id="fact2149" xml:lang="en">Accounting policies  Financial income and expenses  Financial income and expenses comprise interest, realised and unrealised foreign exchange adjustments, amortisation  and surcharges and allowances under the tax prepayment scheme. Also included are realised and unrealised gains and  losses relating to derivative financial instruments not qualifying as effective hedges as well as monetary gains and losses  on restatement for hyperinflation.  12 Tax on profit for the year  Group  Parent company  DKKm  2022  2021  2022  2021  Breakdown of tax for the year:  Tax on profit for the year  71.1  31.0  10.7  41.7  Tax on result from discontinuing operations  (4.9)  (0.1)  0.0  0.0  Tax on other comprehensive income  (1.3)  3.3  4.1  (1.2)  64.9  34.2  14.8  40.5  Tax on profit for the year has been calculated as follows:  Current tax  39.7  56.8  9.0  40.1  Change in deferred tax  29.2  (29.9)  2.8  2.2  Change in deferred tax relating to prior years  1.2  5.8  0.1  2.6  Change in income tax rate  0.0  (0.1)  0.0  0.0  Tax relating to prior years  1.0  (1.6)  (1.2)  (3.2)  Tax on profit for the year  71.1  31.0  10.7  41.7  Tax on profit for the year can be specified as follows:  Profit before tax  132.4  105.5  (73.9)  44.9  Dividend from subsidiaries and associates  0.0  0.0  (9.0)  (12.3)  Impairment of investments in and loans to subsidiaries  --128.1  158.9  Profit after tax in associates  (0.2)  0.0  0.0  0.0  132.2  105.5  45.2  191.5  </fsa:DisclosureOfSpecialItems>
   <sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx1" id="fact1000" xml:lang="en">Management statement The board of directors and the executive board today considered and approved the annual report of Brødrene Hartmann A/S for the financial year ended 31 December 2022. The annual report has been prepared in accordance with International Financial Reporting Standards as adopted by the EU and additional disclosure requirements under the Danish Financial Statements Act. In our opinion, the consolidated financial statements and the parent company financial statements give a true and fair view of the group’s and the parent company’s assets, liabilities and financial position at 31 December 2022 and of the results of the group’s and the parent company’s operations and cash flows for the financial year ended 31 December 2022. We are of the opinion that the management report includes a fair review of the development and performance of the group’s and the parent company’s business and financial position, the results for the year, cash flows and financial position as well as a description of the principal risks and uncertainties that the group and the parent company face. In our opinion, the annual report of Brødrene Hartmann A/S for 2022 with the file name hartmann-2022-12-31-en.zip has been prepared, in all material respects, in compliance with the ESEF Regulation. The annual report is recommended for approval by the annual general meeting.</sob:StatementByExecutiveAndSupervisoryBoards>
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   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx41" id="fact1818" xml:lang="en">Jan Klarskov Henriksen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
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   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx43" id="fact1822" xml:lang="en">Jan Madsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx44" id="fact1823" xml:lang="en">Pernille Fabricius</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx45" id="fact1824" xml:lang="en">Klaus Bysted Jensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
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   <arr:IndependentAuditorsReportsAudit contextRef="ctx1" id="fact1026" xml:lang="en">Independent auditor’s report</arr:IndependentAuditorsReportsAudit>
   <arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact1027" xml:lang="en">To the shareholders of Brødrene Hartmann A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
   <arr:AuditorsReportOnFinancialStatements contextRef="ctx1" id="fact1028" xml:lang="en">Report on the audit of the Consolidated Financial Statements and Parent Company Financial Statements</arr:AuditorsReportOnFinancialStatements>
   <arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx1" id="fact1052" xml:lang="en">Basis for opinion We conducted our audit in accordance with International Stand- ards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsibilities under those standards and require- ments are further described in the "Auditor's responsibilities for the audit of the consolidated financial statements and the parent company financial statements" (hereinafter collectively referred to as "the financial statements") section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the Interna- tional Ethics Standards Board for Accountants' International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. To the best of our knowledge, we have not provided any prohibited non-audit services as described in article 5(1) of Regulation (EU) no. 537/2014. Appointment of auditor We were initially appointed as auditor of Brødrene Hartmann A/S on 26 April 2022 for the financial year 2022.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
   <arr:KeyAuditMattersAudit contextRef="ctx1" id="fact1075" xml:lang="en">Key audit matters Key audit matters are those matters that, in our professional judge- ment, were of most significance in our audit of the financial state- ments for the financial year 2022. These matters were addressed during our audit of the financial statements as a whole and in forming our opinion thereon. We do not provide a separate opinion on these matters. For each matter below, our description of how our audit addressed the matter is provided in that context. We have fulfilled our responsibilities described in the "Auditor's responsibilities for the audit of the financial statements" section, including in relation to the key audit matters below. Accordingly, our audit included the design and performance of procedures to respond to our assessment of the risks of material misstatement of the finan- cial statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the financial statements. Impairment of non-current assets for the South American entities The determination of the recoverable amount of non-current assets in the cash-generating units in Brazil and Argentina is subject to a high degree of estimate and judgment performed by Management. The high degree of estimate and judgment relates to determining cash flow forecasts, growth rates and discount rates in the light of slowing economic growth, increasing interest rates and political instability in Brazil, as well as hyperinflation in Argentina. An impairment loss of DKK 77.6 million in Brazil has been recognised for non-current assets. Reference is made to note 17 ‘Impairment of non-current assets’ in the consolidated financial statements. Due to the inherent uncertainty and high degree of estimate and judgment involved in determining the net present value of future cash flows in Brazil and Argentina, we considered these impairment tests to be a key audit matter. How our audit addressed the key audit matter As part of our audit procedures, among others, we: •Assessed whether the impairment tests are prepared on aconsistent basis and based on recognised methods; •Assessed whether Management’s expectations regarding futurerevenue, earnings and investments applied in the calculation models, are in line with forecasts approved by the Board of Direc- tors and projections approved by Management; •Obtained insights into the expected business development andbusiness plans for the cash- generating units in Brazil and Argentina and thus the basis that has been used in determining the recover- able amounts; •Compared the earnings estimates applied in the calculation modelswith historical results; •Involved our internal valuation experts to test the fixed discountrate for Brazil and the determination of the dynamic discount rates and terminal growth rate applied in the impairment test for Argen- tina due to hyperinflation in Argentina; •Reperformed Management’s sensitivity analysis used in the models;and •Assessed whether the disclosures are in accordance with therequirements of applicable accounting standards. Accounting for contingent liabilities arising from disputes of industrial product tax in Brazil Brødrene Hartmann’s Brazilian subsidiary Sanovo Greenpack Embal- ages Do Brasil Ltda. is disputing a claim raised by the Brazilian tax authorities regarding industrial products tax (IPI) for the period 2015 and 2016. The tax dispute could result in additional tax payments, including interest and penalties, that could have a material effect on Sanovo Greenpack Embalages Do Brasil Ltda.’s ability to operate as a going concern. Reference is made to note 28 ‘Collateral and contingent liabilities’ in the consolidated financial statements. The IPI tax rules are complex and significant judgment is therefore required by Management in determining the measurement and outcome of the contingent liabilities arising from the dispute. On this basis, we considered contingent liabilities arising from the IPI tax dispute to be a key audit matter. How our audit addressed the key audit matter As part of our audit procedures, among others, we: •Evaluated Management’s assessment of the outcome of the IPI taxdispute; •Obtained and assessed correspondence with the Brazilian taxauthorities; •Evaluated the tax opinions and memorandums provided by third-party tax advisors; •Assessed the adequacy of disclosures related to the IPI tax uncer-tainty included in the notes to the consolidated financial statements.</arr:KeyAuditMattersAudit>
   <arr:OpinionOnAuditedFinancialStatements contextRef="ctx1" id="fact1031" xml:lang="en">Opinion We have audited the consolidated financial statements and the parent company financial statements of Brødrene Hartmann A/S for the financial year 1 January – 31 December 2022, pp. 33-96, which comprise statement of comprehensive income, statement of cash flows, balance sheet, statement of changes in equity and notes, including accounting policies, for the Group and the Parent Company. The consolidated financial statements and the parent company financial statements are prepared in accordance with International Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act. In our opinion, the consolidated financial statements and the parent company financial statements give a true and fair view of the financial position of the Group and the Parent Company at 31 December 2022 and of the results of the Group's and the Parent Company's operations and cash flows for the financial year 1 January – 31 December 2022 in accordance with International Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act. Our opinion is consistent with our long-form audit report to the Audit Committee and the Board of Directors.</arr:OpinionOnAuditedFinancialStatements>
   <arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact1165" xml:lang="en">Statement on the Management's review Management is responsible for the Management's review, pp. 1-32. Our opinion on the financial statements does not cover the Manage- ment's review, and we do not express any form of assurance conclu- sion thereon. In connection with our audit of the financial statements, our respon- sibility is to read the Management's review and, in doing so, consider whether the Management's review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether the Manage- ment's review provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that the Management's review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement of the Management's review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
   <arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx1" id="fact1183" xml:lang="en">Management's responsibilities for the financial statements Management is responsible for the preparation of consolidated finan- cial statements and parent company financial statements that give a true and fair view in accordance with International Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act and for such internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, Management is responsible for assessing the Group's and the Parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the financial statements unless Management either intends to liquidate the Group or the Parent Company or to cease operations, or has no realistic alternative but to do so.</arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
   <arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx1" id="fact1200" xml:lang="en">Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assur- ance, but is not a guarantee that an audit conducted in accordance with ISAs and additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, indi- vidually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. As part of an audit conducted in accordance with ISAs and addi- tional requirements applicable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: •Identify and assess the risks of material misstatement of the finan-cial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control. •Obtain an understanding of internal control relevant to the auditin order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group's and the Parent Company's internal control. •Evaluate the appropriateness of accounting policies used and thereasonableness of accounting estimates and related disclosures made by Management. •Conclude on the appropriateness of Management's use of the goingconcern basis of accounting in preparing the financial statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group's and the Parent Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our audi- tor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or condi- tions may cause the Group and the Parent Company to cease to continue as a going concern. •Evaluate the overall presentation, structure and contents of thefinancial statements, including the note disclosures, and whether the financial statements represent the underlying transactions and events in a manner that gives a true and fair view. •Obtain sufficient appropriate audit evidence regarding the financialinformation of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our inde- pendence, and where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with those charged with govern- ance, we determine those matters that were of most significance in the audit of the consolidated financial statements and the parent company financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
   <arr:AuditorsReportOnXbrlTagging contextRef="ctx1" id="fact1279" xml:lang="en">Report on compliance with the ESEF Regulation As part of our audit of the Consolidated Financial Statements and Parent Company Financial Statements of Brødrene Hartmann A/S, we performed procedures to express an opinion on whether the annual report of Brødrene Hartmann A/S for the financial year 1 January – 31 December 2022 with the file name hartmann-2022-12- 31-en.zip is prepared, in all material respects, in compliance with the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) which includes require- ments related to the preparation of the annual report in XHTML format and iXBRL tagging of the Consolidated Financial Statements including notes. Management is responsible for preparing an annual report that complies with the ESEF Regulation. This responsibility includes: •The preparing of the annual report in XHTML format;•The selection and application of appropriate iXBRL tags, includingextensions to the ESEF taxonomy and the anchoring thereof to elements in the taxonomy, for financial information required to be tagged using judgement where necessary; •Ensuring consistency between iXBRL tagged data and the consol-idated financial statements presented in human readable format; and •For such internal control as Management determines necessary toenable the preparation of an annual report that is compliant with the ESEF Regulation. Our responsibility is to obtain reasonable assurance on whether the annual report is prepared, in all material respects, in compliance with the ESEF Regulation based on the evidence we have obtained, and to issue a report that includes our opinion. The nature, timing and extent of procedures selected depend on the auditor’s judgement, including the assessment of the risks of material departures from the require- ments set out in the ESEF Regulation, whether due to fraud or error. The procedures include: •Testing whether the annual report is prepared in XHTML format;•Obtaining an understanding of the company’s iXBRL taggingprocess and of internal control over the tagging process; •Evaluating the completeness of the iXBRL tagging of the consoli-dated financial statements including notes; •Evaluating the appropriateness of the company’s use of iXBRLelements selected from the ESEF taxonomy and the creation of extension elements where no suitable element in the ESEF taxonomy has been identified; •Evaluating the use of anchoring of extension elements to elementsin the ESEF taxonomy; and •Reconciling the iXBRL tagged data with the audited consolidatedfinancial statements. In our opinion, the annual report of Brødrene Hartmann A/S for the financial year 1 January - 31 December 2022, with the file name hartmann-2022-12-31-en.zip, is prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
   <arr:SignatureOfAuditorsPlace contextRef="ctx1" id="fact1339" xml:lang="en">Copenhagen</arr:SignatureOfAuditorsPlace>
   <arr:SignatureOfAuditorsDate contextRef="ctx1" id="fact1340">2023-03-07</arr:SignatureOfAuditorsDate>
   <cmn:NameOfAuditFirm contextRef="ctx47" id="fact1826" xml:lang="en">EY Godkendt Revisionspartnerselskab</cmn:NameOfAuditFirm>
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   <cmn:NameAndSurnameOfAuditor contextRef="ctx47" id="fact1828" xml:lang="en">Jan C. Olsen</cmn:NameAndSurnameOfAuditor>
   <cmn:NameAndSurnameOfAuditor contextRef="ctx48" id="fact1832" xml:lang="en">Kennet Hartmann</cmn:NameAndSurnameOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx47" id="fact1829" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx48" id="fact1833" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
   <cmn:IdentificationNumberOfAuditor contextRef="ctx47" id="fact1831" xml:lang="en">mne33717</cmn:IdentificationNumberOfAuditor>
   <cmn:IdentificationNumberOfAuditor contextRef="ctx48" id="fact1835" xml:lang="en">mne40036</cmn:IdentificationNumberOfAuditor>
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