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| ifrs-full:Assets | 2022-12-31 | 270546000 | dkk |
| ifrs-full:Assets | 2021-12-31 | 385346000 | dkk |
Revenue
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| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 30554000 | dkk |
| ifrs-full:Revenue | 2021-01-01 | 2021-12-31 | 8922000 | dkk |
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<mrv:StatementOfCorporateSocialResponsibility contextRef="ctx-1" id="pp-value-5-1" xml:lang="en">Sustainability approachAt Aquaporin, we are committed to making clean drinking water accessible globally. Through our unique technology, which is basedon natureâs very own evolution, we offer energy efficient solutions for water purification and concentration.A drop of nature â our DNAWe work to preserve Earthâs most valuable resource: Water. Our business is highly focused on sustainability, including taking responsibility for ensuring the longevity of the resources that we use at Aquaporin. We aim to make a positive difference and challenge linear approaches to resource use.With our drinking water purifiers, we offer solutions to increase access to clean drinking water that are energy efficient, increase water recovery, and help reduce plastic pollution. In the industrial water segment, we recover resources from wastewater creating new revenue streams forour customers, while limiting the environmental footprint of wastewater. In the food & beverage segment, we create new or improved products closer to the natural taste and feel, while improving energy efficiency.A sustainable futureOur sustainability focus is two-fold: We aim to create value for society by delivering innovative water solutions â our âhandprintâ â while minimizing harm in our upstream value chain by avoiding unnecessary waste streams and closing resource loops â our âfootprintâ. While we believe our âhandprintâ, is part of the solution to a more sustainable future, we continue to focus on our environmental footprint, as one does not balance out the other.We consider the impact that climate change has on our company and its future resilience, while also assessing the negative impacts that we may potentially have on the climate.We are committed to being transparent aboutour environmental footprint in order to be able to decrease it.2022 marks the second year of disclosing our ESG matrix and reporting our Corporate Responsibility cf. section 99a of the Danish Financial Statements Act.Addressing global challenges by providing sustainable solutionsSustainability is deeply integrated into our productsolutions and our way of thinking, our strategy, workenvironment and business ethics.A decade before the 17 Sustainable Development Goals (SDGs) were introduced in 2015, our technology was developed to cater for the targets captured in SDG 6 of minimizing pollution, reducing the proportionof untreated wastewater, increasing water reuse efficiency, and improving recycling of water. Aquaporin supports UN Global Compact to drive business awareness and action in support of achieving the SDGs by 2030. The ten Global Compact principles frame Aquaporinâs ambition of contributing to a more sustainable future and integrating the SDGs in the way we operate and our products directly contributes to addressing 5 of the UN Sustainable Development Goals. We continue to invest in initiatives to improvethe way that we use water, and we take responsibility for delivering solutions for a more sustainable future.Aquaporinâs technology contributes to îImproving access to clean drinking water and thus problems with waterborne diseases. îImproving the quality of life for patients, e.g., in dialysis, by decreasing exposure to waterborne diseases, incl. removal of PFAS and micropollutants îImproving access to clean drinking water. îStrengthening water quality through better wastewater treatment. îReducing water consumption through more efficient processing. îOptimizing customersâ water consumption. îContributing to the sustainable management of natural resources. îReducing wastewater volumes. îReducing marine pollution by reducing the need for drinking water in plastic bottles. îImproving desalination methods and the circular impact of brine on marine life. îReducing wastewater volumes. îFocusing on knowledge sharing and entering public private partnerships. îOffering our technology in cooperation with partners in developing countries.Change startswith peopleScience is at the core of Aquaporin. And so is diversity. In anyscientific area, professionals are driven by the same goals: Regardless of gender, ethnicity, and religion, they want to answer questions and solve mysteries.We believe that change starts with people and that female role models are key â in the world of science and at Aquaporin. At Aquaporin, we use our many scientists to mentor students through our Academy program. With Academy, we seek to develop engineers and scientists who are curious, reflective, and solution-oriented.Aquaporin Academy is a good way of showing students as well as the industry what a strong and skilled team of mainly women engineers and scientists can do in the field of water. We aim to inspire our students by pairing them with relatable role modelsPreparing the futureFor the last few years, Aquaporin has taken part in developing future scientists, while also creating awareness and inspiring young girls to join the field of science. Changing thenarrative and making girls more likely to explore the world of science is why we view an event such as âGirlsâ Day in Scienceâ as essential for Aquaporin.The year 2022 marked the tenth anniversaryof âGirlsâ Day in Scienceâ where young girls meet female role models and get inspired by chemistry, engineering, and science. More than 100 girls visited the Aquaporin minilab during the day, and more than 6,000 girls participated nationwide in Denmark.One of the contributors from Aquaporin was Laboratory Officer, Erica Key, who reflected on the importance of knowledge-sharing, creating an inspirational space, and being a role model in a predominantly male field:At Aquaporin, we believe in hiring the best candidates regardless of gender. We find it essential to ensure equality, and gender diversity remains high on our agenda as we seek to level the playing field. In our Deep Technology Center, more than 45% of employees are female, including students, PhDs, and temporary hires.Read more about our diversity goals and initiatives on page 45.â Seeing how the young girls light up when learning how fun science can be is a great feeling. It sparks energy with both the girls and us as contributors and is a great reminder that the work we do at Aquaporin is important at many levels,â Erica saidwhen describing the many kids that visited the Aquaporin minilab during the âGirlsâ Day in Scienceâ. Erica Key Laboratory OfficerEnvironment& climateWe strive to minimize the impact we have on the environment and climate and work to integrate thesame thinking across all our operations.Aquaporin is located in Denmark, Singapore, theUS (sales office), China, and Turkey. Our headquarters in Denmark is by far the largest site, and our focus is primarily on optimizing howwe use resources at this site.We are continuously looking to improve our supply chain - currently, we utilize external partners. Therefore, we do not link data on emissions and consumption with the number of units produced in-house, since this would not portray an accurate and comparable picture.Our greenhousegas emissionsOur scope 1 (primarily natural gas) and scope 2 emissions (electricity) decreased from 2019 to 2022 due to reductions in our in-house production at Nymøllevej in Denmark. These emissions have potentially been moved to our suppliers, and in the future, we planto report on our scope 3 emissions.To offset our footprint, we have purchased green origin certificates for the electricity utilized at our headquarters in Lyngby and have signed a PPA (Power Purchase Agreement) mandate with the aim to secure investment in- and power delivery from a newly built solar park. We cannot purchase similar certificates in Singapore, so we are not allowed to book these as 100% renewable energy resources and claim zero emissions.Our energy consumptionOur consumption of electricity, natural gas, and water decreased from 2019 to 2022 following our reduction in in-house production. We aim to further reduce our energy consumption, as well as support the transition to renewable energy sources and this is embodied in the PPA we have signed.We currently measure our energy consumption in absolute terms. In the future, we will link our consumption to the number of unitsproduced or FTEs to give a more accurate picture of consumption.Our water usageOur products aim to reduce the negative impact that polluted wastewater has on biodiversity and the water quality worldwide â and toprovide clean drinking water without dependency on single-use plastic. While this âhandprintâ on society is a potential benefit, we utilize water in our production to test our elements. We pay particularattention to this in Singapore, where water is a scarce resource and there is a high dependency on clean water from outside the country. We currently measure and report onabsolute water consumption, since it cannot yet be linked with the number of units that we produce.Key figures35%Reduction in scope 1 emissions2019-202268%Share of renewables(scope 2*)48%Reduction of electricityconsumption 2019-2022Our responsibilityEnvironment & climateMaterial risks îAquaporinâs most material environmental impact is likelyto originate from scope 3 emissions, which we aim to map and monitor in the future. îRisks related to the negative environmental impact of our products post-use and limited options for recycling and reuse of membranes in general. In many cases, due to complex composition, incineration is currently the only option post-use to avoid landfills. îDependency on non-recycled materials in product components such as plastic casing, flat sheet, and endcaps. îIn the production of our membranes, chemicals with potential negative environmental impact are currently necessary and irreplaceable. îSee pages 16-18 for more information on our business model, and how we integrate environmental and social issues in our decision making.PoliciesSustainability policyMitigating actions & 2022 results îAdopted a Sustainability Policy in 2021, establishing thefoundation for our approach towards a greener future. To our knowledge, there have been no breaches of the policy nor our Supplier CoC during the year. îAdopted an Environmental, Social, and Governance (ESG) performance framework to track and report development. îIntegrated ESG risks with our regular risk management process. îReviewed our key product components and the material lists of our main products. We continue to assess our dependency on materials and the related risks. îVia the Green Circular Transition project, we developed a take-back assessment model, which allows us to analyze the environmental costs of a take-back scheme.Future plans îAim to integrate innovation and circular design into products and practices at Aquaporin. îEven though it requires questioning the status quo, we will continue to ask our partners and suppliers for moresustainable alternatives, and we will continue to searchfor alternative ways to develop products with a lower environmental footprint without compromising on the safety or the functionality of our products.Statement of Corporate responsibility cf. section 99a in the Danish Financial Statements ActOur impactEnvironment & climateRethinking water filtrationusing biotechnologyDuring 2022, Aquaporin launched a pilot project with a large Chinese landfill operator. Our solution will filter wastewaterfrom landfill sites to concentrate the waste which then can be sent for incineration and treatment while the clean water can bereused. This process is done in an energy efficient way. During 2023, we aim to start rolling this solution out to a number of landfill sites in China, cleaning wastewater and removing pollution of drinking water.Reducing our carbonfootprintOur solutions to clean drinking water for municipalities have proven to require up to30% less energy than other solutions on the market. This allows to reduce the CO2impact from water filtration significantly. These energy efficiencies have been validated by various projects in China, Japan, and more.Helping to protectmarine lifeAquaporinâs drinking water solutions aim to reduce the number of plastic bottles used in the World through ensuring clean drinking water in households, schools, and workplaces. By the end of 2022, Aquaporin Inside® will be helping to ensure clean drinking water in more than 140,000 homes, in China, which is expected to be increasing to more than 500,000 in 2023. We have also sold point-of-use water purifiers to several other countries, ensuringclean drinking water and decreased usage of plastic bottles.Integrating the SDGs through the SDG AmbitionAccelerator ProgramThe SDGs are deeply integrated into the way we work. Therefore, we are proud to participate in the SDG Ambition Accelerator, a six-month UN-program aiming to support UN Global Compact participants in accelerating the integration of the SDGs into core businessmanagement. The program is still in progress and we are using this process to steer us in the right direction and defining our targets on our path towards Net Zero. Our focus on the textile industry within theindustrial water segment was selected in connection with our participation in the UNDP SDG Accelerator Program in 2019.Social & employeesAt Aquaporin we are here to makea difference.Our employees are our most important asset. They are central to our development and as suchwe are focused on creating a safe, diverse, and inclusive workplace.We have a pioneering spirit and value inclusive collaborations between departments, cultures, people, and companies.We strive for technological development, and arecommitted to being environmentally and financially sustainable.Health & safetyThe health and safety of our employees is crucial for our raison dâêtre, and we continue to monitor this very closely. In Aquaporin, we aspire to achieve the highest possible safety standards â this is particularly crucial in our R&D, laboratories, and production facilities.We have a strong focus on preventing and mitigating health& safety risks through mandatory safety walks for all new employees, training, and registration of near miss accidents.Our internal health, safety and environmental (HSE) management system ensures that we log and define procedures, conduct regular risk assessments, internal spot checks and track our monitoring and reporting.Aquaporin remains below a rate of 5% of absence due to sickness equivalent to 11 days per FTE annually. For 2022,2021, 2020, and 2019, we remained in this range with less than 4 days absent per FTE.Internally we monitor accident-free time (AFT), which is thetotal number of days since the last accident occurrence in class 1 or 2, and our target is to have no decrease in the AFT more than once a year. We remained within this threshold in 2022.Human rightsAquaporinâs core business is centered around water and process purification, but as a company with global activities and a strong sustainability culture, we also workto promote rights to clean water as well as to protect and respect human rights in general. We work to avoid infringement on human rights, and we strive to address any adverse human rights impact in which we, or our business partnerships, are involved. Further, we aim to improve communication and requirements towards our suppliers on human rights and related issues.Our responsibilitySocial & employees â health & safetyMaterial risks îNegative impacts on our employee conditions would pose a threat to our business and continuous operations. We do our best to avoid any such impacts. îOur employees are our most important asset, and they are central to our development. Should we be unable toretain and attract qualified and skilled employees this would represent a risk to the Companyâs growth as it could impact our ability to innovate and adapt to an ever-changing environment.Policies îHealth & Safety policy and internal procedures that are in place to minimize the risk of safety-related issues îAquaporin A/S is certified ISO 9001:2015 which requiresus to operate to high-quality management standards for product development, production, and customer service.Mitigating actions & 2022 results îImplemented the Aquaporin health, safety, and environment initiative towards zero severe accidents. It is an initiative that strives towards an incident- and injury-free work environment, which promotes a positive safety culture and zero incidents goal. îOur internal Health & Safety division continues to monitor safety to prevent accidents. We distinguish between three accident classes and set targets for each one of them. In 2022, we remained below the thresholdsfor each category. îConducted a safety tour for all new employees in 2022. îRemained below our threshold of a maximum of 5 yearlystop-work orders over the past three years. îContinued to monitor our lost time incident rate (LTIR) per 1000 working hours, where we include incidents categorized as either class 1 or 2.Future plans îContinue to work closely with health and safety and the well-being of our employees. îIn the beginning of 2023, our annual health and safetytarget setting session took place, where the management agreed on targets for health, environment & safety measures. Further details on these targets can be found in our sustainability targetssummary on page 47.Statement of Corporate responsibility cf. section 99a in the Danish Financial Statements Act.Social & employees â human rightsMaterial risks îHuman rights violations related to child labor, living wages, and forced labor represent a risk in Aquaporinâssupply chain. This is not a high risk in Denmark, but weacknowledge that a global supply chain introduces higher uncertainty and more limited transparency. îHuman rights violations related to discrimination and diversity pose a minor risk at our offices in Denmark, Singapore, and the US.Policies îSupplier Code of Conduct (CoC) îHuman Rights Policy îWhistleblower scheme îEmployee handbookMitigating actions & 2022 results îOur Supplier CoC describes requirements towards our suppliers related to human rights and general labor conditions. The CoC was reviewed and updated during2021. No breaches of our CoC or other policies took place in 2022. îIn 2021, we formulated and adopted a Human Rights policy. Work with this has continued in 2022. îIn December 2021, we implemented a Whistleblower Scheme. No incidents were reported in 2022.Future plans îContinue to closely monitor the whistleblower scheme and the Executive Management report, and update the Board of Directors at every board-meeting. îImprove our focus on avoiding human rights violations inour value chain by focusing on our responsible supplier strategy. îAim to promote diversity going beyond gender, and are considering implementing additional metrics going forward.Statement of Corporate responsibility cf. section 99a in the Danish Financial Statements Act â Social & EmployeesGovernanceMaterial risks îAquaporin Our greatest risks related to corruption lie within our global supply chain. We recognize that unethical behavior may present a risk, when dealing withthird parties while operating in a global setting. îWe see a minor risk related to our own commercial and customer-facing functions, but these are mitigated by our business principles and rules in our Employee Handbook.Policies îAnti-corruption Policy. îSanctions and Anti-money Laundering Policy. îOur Employee Handbook contains information on giftsand anti-bribery measures.Mitigating actions & 2022 results îAquaporin has a zero-tolerance policy against bribery and corruption and condemns it in all forms. îEmployee participation in UN Global Compactâs networkon anti-corruption. îIn 2022, no cases of corruption or bribery were identified or reported.Future plans îAquaporin is committed to conducting its business free from corruption and we will continue to take active measures to ensure that bribery and corruption do not occur in any of our business activities. îWe continue to improve our focus in this area as we scale up as a commercial organization and plan to establish further anti-corruption and bribery proceduresin 2023.Statement of Corporate responsibility cf. section 99a in the Danish Financial Statements Act.</mrv:StatementOfCorporateSocialResponsibility>
<mrv:StatementOfTheDiversityPolicies contextRef="ctx-1" id="pp-value-95-1" xml:lang="en">DiversityWe believe in the power of diversity. We aspire to provide equalopportunities and focus on respecting differences. Gender diversityAs of December 31, 2022, Aquaporinâs joint workforce consisted of 38% females and 62% males; in Management (Executive, Management and direct report Managers), 13% were female and 87% male; the Board of Directors consisted of seven members â one (14%) woman and six (86%) men.We aim to increase the under-represented gender of our overall workforce to 45% by 2024. Moreover, we, in accordance with our Diversity Policy, aim to increase the number of females on the Board of Directors to 33%by 2024 â this goal remains unchanged fromthe goal set in 2021. In 2022, we decided to implement a goal of 33% females in Management by 2024. Aquaporin works to achieve and maintain gender balance and increase the percentageof the underrepresented gender. Our ambition is to be an attractive workplace for all genders and that all genders shall have equal opportunities in relation to employment, conditions of employment, education, and promotions. Aquaporin seeks to achieve a more well-balanced distribution of genders on all levels within the Group through the Companyâs initiatives to increasediversity as stated below.In addition, Aquaporin continues to focus on diversity in terms of nationalities. As of the end of 2022, 24 nationalities were represented among our employees.InitiativesIn 2021, we took measures to encourage equal employment terms. These initiatives are at the core of a diverse and differentiatedworkforce and in 2022 we continued the work with these to provide equal opportunity within the Group: îOur hiring process is based solely on individual, professional qualifications and we encourage applicants to apply for positions irrespective of gender, age, religion, ethnicity, and sexual orientation. îWe conduct half-yearly performance reviews to ensure career development for all employees, seeking to empower the individual. îLeadership development is a central focus area, where we strive to ensure equal opportunity on several levels of management, through training and coaching. îThrough tailormade projects, Aquaporin Academy offers national and international students a unique opportunity to become a part of the development of Aquaporin.In addition, in 2023, we plan to implement a Young Professionals Program to strengthen and develop our younger talent pool.Governance dataIncluded in our ESG reporting are key governance metrics, including board diversityon gender and nationality. At the board-level, the percentage of femaleshas declined since 2019. In 2021, and again in 2022, we confirmed the target of reaching 33% females in the Board of Directors by 2024, cf. our Diversity Policy. In 2022, we were not able to identify any relevant female candidates suitable and able to join Aquaporinâs Board of Directors. Thus, no changes were made to the Board of Directorsin 2022.The share of nationalities represented at the board-level has increased since the board size changed from nine to seven members. Currently, three shareholder-elected board members are of non-Danish nationality. The Board of Directors remains committed to having international members. The CEO pay ratio is calculated as the ratio between the CEO salary (including cash bonuses and excluding pension and warrant programs) to the median FTE compensation as of December 31, 2022.Statement of Corporate responsibility cf. section 99b in theDanish Financial Statements Act</mrv:StatementOfTheDiversityPolicies>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-1" id="pp-value-102-1" xml:lang="en">SustainabilitytargetsWe continue to invest in initiatives to improve the way in which we usewater, and we take responsibility for delivering solutions for a more sustainable future.For 2023 and beyond, we have introduced several new targets, including environmentalmetrics covering emissions and consumptionand a target for under-represented gender diversity across all employees*.We remain committed to our other targets andinitiatives as outlined.Continued commitment to sustainability:SocialDiversity/inclusionIncrease under-represented gender to 45% for all employees*Increase under-represented gender to 33% in Board of Directors andManagement** by 2024GovernanceDiversity/inclusionIncrease under-represented gender to 33% in Board of Directors andManagement** by 2024Increase under-represented gender to 45% for all employees** âAll employeesâ excluding Executive Management, student workers, and temporary hires** âManagementâ defined as Executive Management and Managers reporting to Executive Management</mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:CorporateGovernanceReport contextRef="ctx-1" id="pp-value-114-1" xml:lang="en">Corporate governanceWe apply corporate governance practices to ensure transparency and accountability to the benefit of customers, shareholders, partners, employees, authorities, and other stakeholders. As a Danish company listed onNasdaq Copenhagen Main Market, our corporate governance efforts are subject to the Recommendations on Corporate Governance issued by the Danish Committeeon Corporate Governance.The governing body of Aquaporin is comprised of a two-tier management structure consisting of a non-executive Board of Directors and the Executive Management team. The allocation of responsibilities between the Board of Directors and Executive Management are outlined in the Rules of Procedure. The two bodies are independent, and no person serves as a member of both.Information concerning remuneration of the Board of Directors and Executive Management is disclosed in note 4 and 5 in the consolidated financial statements.Board of DirectorsThe Board of Directors has the responsibility to ensure the right management and organizational structure of the company. It supervises the overall and strategic management of Aquaporinâs business and operations, and together with the Executive Management develops the Groupâs corporatestrategy, oversees progress, financial performance as well as the operational management of Aquaporin. The Board of Directors consists of seven members, of which five are independent. All Board members are elected at the Annual General Meeting. They serve a one-year term and are eligible for re-election.Audit CommitteeThe Audit Committee assists the Board of Directors in handling and auditing matters, which by decision of the Board or the Audit Committee require a more thorough evaluation. Among its duties are the supervision of the Companyâs financial reporting and the Groupâs external auditors, the assessment of the internal controls and the risk management systems of Aquaporin.Remuneration CommitteeThe role of the Remuneration Committee is to ensure that the Company maintains a remuneration policy for the members of the Board and Executive Management, including overall guidelines on incentive pay to the Board and Executive Management, and to evaluate and make recommendations for the remuneration of the members of the Board and the Executive Management. The remuneration policy and any changes theretomust be approved both by the Board as well as on a general meeting. The 2022 Remuneration report is available on the Companyâs website.Nomination CommitteeThe Nomination Committee assists the Boardof Directors with ensuring that appropriate plans and processes are in place for the nomination of candidates to the Board, the Executive Management, and the board committees. The Nomination Committee must also evaluate the composition of and make recommendations to the nomination or appointment of members of the Board, the Executive Management, and the board committees.Executive ManagementThe Executive Management consists of the Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, and Chief Innovation Officer, and is appointed by the Board of Directors. The Executive Management is responsible for strategy execution and day-to-day management in accordance with the guidelines issued by the Board of Directors. The Executive Management also presents and recommends proposals to the overall strategy and objectives to the Board of Directors. Duties, obligations, and liabilities of the Executive Management, including specific authorizations within which the Executive Management may transact business, are laiddown in the Management Instructions for theExecutive Management.Board of DirectorsCommittee compositionAudit Committee Remuneration Committee Nomination CommitteeNiels Heering Chair of the Board Independent DirectorSøren Bjørn Hansen Deputy ChairAnne Broeng Independent DirectorLars Hansen Independent DirectorWeiming Jiang Independent DirectorAnupam Bhargava Independent DirectorJianlong Zhuang Committee Chair Committee MemberWe apply adequate corporate governance practices to ensure transparency and accountability to the benefit of customers, shareholders, partners, employees, authorities, and other stakeholders. As a Danish company listed on Nasdaq Copenhagen, our corporate governance efforts are subject to the Recommendations on Corporate Governance issued by the Danish Committee on Corporate Governance.The governing body of Aquaporin is comprised of a two-tier management structure consisting of a non-executive Board of Directors and the Executive Management team. The allocation of responsibilities between the Board of Directors and Executive Management are outlined in the Rules of Procedures. The two bodies are independent, and no person serves as a member of both. Information concerning remuneration of the Board of Directors and Executive Management is disclosed in Note 5.1 in the consolidated financial statements.Meeting attendanceNomination Remuneration Board of Directors Audit CommitteeCommitteeCommitteeNiels Heering* ChairSøren Bjørn Hansen Deputy ChairAnne BroengLars HansenJiang WeimingAnupam BhargavaJianlong ZhuangJens Denkov** Chair The dots indicate the individual memberâs attendance in meetings held in 2022.* Stepped out of the Audit Committee on April 27, 2022** Stepped down from the Board of Directors on April 27, 2022.</mrv:CorporateGovernanceReport>
<mrv:StatementOfPolicyForDataEthics contextRef="ctx-1" id="pp-value-124-1" xml:lang="en">Data ethicsAquaporin actively seeks to leverage technology and data to generate better insights and decision making on all levels. As part of this, the Company has defined a set of data ethics principles to ensure data isused and stored in a socially responsible manner. Please find more information at aquaporin.com.</mrv:StatementOfPolicyForDataEthics>
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<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="pp-value-322-1" xml:lang="en">Managementâs statementThe Executive Management and Board of Directors have today considered and adopted the Annual Report of Aquaporin A/S for the financial year; January 1, 2022 to December 31,2022.The Consolidated Financial Statements are prepared in accordance with International Financial Reporting Standards as adopted by the EU, and the Financial Statements are prepared in accordance with the Danish Financial Statements Act.In our opinion, the Consolidated Financial Statements and the Financial Statements give atrue and fair view of the financial position at December 31, 2022 of the Group and the Company and of the result of the Groupâs and the Companyâs operations and consolidated cash flows for the financial year January 1, 2022 to December 31, 2022.In our opinion, the Managementâs review includes a true and fair account of; the developments in the operational and financial circumstances of the Group and the Company, of the results for the year and of the financial position of the Group and the Company as well as a description of the most significant risks andelements of uncertainty that the Group and the Company are facing.In our opinion, the Annual Report of the Groupand the Parent Company for the financial year January 1 to December 31, 2022, identified as 894500AW5ZWMYUZN1V70-2022-12-31-en.zip, has been prepared, in all material respects,in compliance with the ESEF Regulation. We recommend that Annual Report to be adopted at the Annual General Meeting.</sob:StatementByExecutiveAndSupervisoryBoards>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-23" id="pp-value-329-1" xml:lang="en">Matt Boczkowski</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-23" id="pp-value-330-1" xml:lang="en">Chief Executive Officer</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-24" id="pp-value-331-1" xml:lang="en">Klaus Juhl Wulff</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-24" xml:lang="en">Chief Financial Officer</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-25" xml:lang="en">Joerg Hess</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-25" xml:lang="en">Chief Operating Officer</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-26" xml:lang="en">Peter Holme Jensen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-26" id="pp-value-336-1" xml:lang="en">Chief Innovation Officer</cmn:TitleOfMemberOfExecutiveBoard>
<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" xml:lang="en">Copenhagen</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx-1">2023-03-23</sob:DateOfApprovalOfAnnualReport>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-339-1" xml:lang="en">OpinionWe have audited the financial statements of Aquaporin A/S for the financial year January 1 â December 31, 2022, which comprise income statement, statement of comprehensive income,balance sheet, statement of changes in equity, cash flow statement and notes, including accounting policies. The 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 financial statements give a true and fair view of the financial position of the Company at December 31, 2022 and of the results of the Companyâs operations and cash flows for the financial year January 1 â December 31, 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:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="pp-value-340-1" xml:lang="en">Basis for opinionWe conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements applicable in Denmark.Our responsibilities under those standards and requirements are further described in the âAuditorâs responsibilities for the audit of the financial statementsâ section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to providea basis for our opinion.IndependenceWe are independent of the Company in accordance with the International Ethics Standards Board for Accountantsâ 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 inaccordance 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 auditorWe were initially first time appointed as auditor of Aquaporin A/S on April 27, 2022 for the financial year 2022.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">To the shareholders of Aquaporin A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="pp-value-342-1" xml:lang="en">Key audit mattersKey audit matters are those matters that, in ourprofessional judgement, were of most significance in our audit of the financial statements for the financial year 2022. These matters were addressed during our audit of thefinancial 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 âAuditorâs responsibilities for the audit of the financial statementsâ 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 financial statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion onthe financial statements.Capitalisation of development costDevelopment projects are capitalised when criteriaâs according to IAS 38 are met. This includes whether the development projects are clearly defined and identifiable and if technical feasibility, sufficient resources, and probable future economic benefits can be demonstrated. The recognition and measurement of capitalised development projects require internal proceduresand significant management judgements and assumptions, which in nature are uncertain and increases the inherent risk of misstatements.The Group monitors the expected value-in-use ofdevelopment projects in progress and evaluates the carrying amount of completed development projects for indications of impairment. Development projects in progress and completedprojects are tested for impairment at least annually and based on the strategy plan approved by Management and value-in-use calculations on expected future cash flows.We focused on this area as the criteriaâs for recognition and measurement of development projects are subject to significant Managementjudgements and assumptions. We refer to Note3.1 in the Consolidated Financial Statements.How our audit addressed the key audit matterWe assessed whether the Groupâs accounting policies are in accordance with IFRS. We selected a sample of development projects in progress and considered whether the criteriaâs in IAS 38 were met as basis for capitalisation. We tested on a sample basis recognised salary costs to timesheets and salary information. We evaluated on a sample basis the accuracy of capitalised costs and that the recognised costs were directly attributable to development projects.We evaluated Managementâs assessment of impairment indicators of completed development projects based on the commercial prospects of the projects. We discussed with management the value-in-use calculations of development projects in progress and used professional skeptisme to evaluate key assumptions applied in the impairment test. As part of our evaluation, we compared the applied budgets in the impairment test with the strategy plan approved by management and assessed thekey assumptions in the impairment test based ondiscussions with management related tostrategic initiatives.</arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-348-1" xml:lang="en">Statement on the Managementâs reviewManagement is responsible for the Managementâs review.Our opinion on the financial statements does not cover the Managementâs review, and we do not express any assurance conclusion thereon.IIn connection with our audit of the financial statements, our responsibility is to read the Managementâs review and, in doing so, considerwhether the Managementâs 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 Managementâs review provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that the Managementâs 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 materialmisstatement of the Managementâs review. </arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="pp-value-349-1" xml:lang="en">Managementâs responsibilities for the financial statementsManagement is responsible for the preparationof financial statements that give a true and fair view in accordance with International Financial Reporting Standards as adopted by the EU andadditional requirements of the Danish FinancialStatements 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 tofraud or error.In preparing the financial statements, Management is responsible for assessing the Companyâs 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 Company or to cease operations, or has no realistic alternative but to do so.</arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx-1" id="pp-value-351-1" xml:lang="en">Auditorâs responsibilities for the audit of the financial statementsOur 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 auditorâs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs andadditional requirements applicable in Denmark will always detect a material misstatement whenit exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.As part of an audit conducted in accordance with ISAs and additional requirements applicable in Denmark, we exercise professionaljudgement and maintain professional scepticismthroughout the audit. We also: îIdentify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control. îObtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Companyâs internal control. îEvaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. îConclude on the appropriateness of Managementâs use of the going concern basisof accounting in preparing the financial statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that maycast significant doubt on the Companyâs ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorâs report to the related disclosures in the financial statements or, if such disclosuresare inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditorâs report. However, future events or conditions may cause the Company to cease to continue as a going concern. îEvaluate the overall presentation, structure and contents of the financial 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.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 allrelationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied.From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditorâs report unless law or regulation precludes public disclosure about the matter.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="pp-value-354-1" xml:lang="en">Report on compliance with the ESEF RegulationAs part of our audit of the Financial Statements of Aquaporin A/S, we performed procedures to express an opinion on whether the annual report of Aquaporin A/S for the financial year January 1 â December 31, 2022 with the file name [name of file] is prepared, in all material respects, in compliance with the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) which includes requirements relatedto the preparation of the annual report in XHTML format.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.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 procedures consist of testing whether the annual report is prepared in XHTML format.In our opinion, the annual report of Aquaporin A/S for the financial year January 1 â December31, 2022 with the file name 894500AW5ZWMYUZN1V70-2022-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-27" id="pp-value-358-1" xml:lang="en">Mikkel Sthyr</cmn:NameAndSurnameOfAuditor>
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