Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2023-12-31 | 111831000000 | dkk |
| ifrs-full:Assets | 2022-12-31 | 115341000000 | dkk |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2023-01-01 | 2023-12-31 | 73585000000 | dkk |
| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 70265000000 | dkk |
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<mrv:TheMainContentOfThePolicyOfTheUnderrepresentedGenderOtherManagementLevels contextRef="ctx-3" id="s9_notesesefdkgaap__9__14" xml:lang="en">Driving diversity is a business priority, but the scope of the Groupâs work on diversity is broader and more comprehensive than what is defined in the Danish Companies Act. The Diversity, Equity & Inclusion Policy, available on www.carlsberggroup.com, sets out the Groupâs broader aspirations and commitments to attract, develop and retain people with different perspectives, experiences and backgrounds. See the 2023 ESG Report for more information on how we work to promote diversity and increase the number of women in leadership positions across the Group. The skills and competencies that should be represented on the Supervisory Board are described in the Specification of Competencies, available on www.carlsberggroup.com. On the basis of a recommendation from the People & Culture Committee (previously Nomination Committee), the Supervisory Board reviews the Specification of Competencies annually.</mrv:TheMainContentOfThePolicyOfTheUnderrepresentedGenderOtherManagementLevels>
<mrv:StatusOfAchievementOfTargetFigureOtherManagementLevels contextRef="ctx-3" id="s9_notesesefdkgaap__9__18" xml:lang="en">The Supervisory Board believes that the current composition of the Board ensures an appropriate level of skills, breadth and diversity in the membersâ approach to their duties, thereby helping to ensure that decisions are well considered and that both short- and long-term perspectives are taken into account.</mrv:StatusOfAchievementOfTargetFigureOtherManagementLevels>
<mrv:StatusOfAchievementOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-3" id="s9_notesesefdkgaap__9__17" xml:lang="en">The Supervisory Board believes that the current composition of the Board ensures an appropriate level of skills, breadth and diversity in the membersâ approach to their duties, thereby helping to ensure that decisions are well considered and that both short- and long-term perspectives are taken into account.</mrv:StatusOfAchievementOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx-2" id="s9_notesesefdkgaap__9__26" xml:lang="en">2024</mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderOtherManagementLevels>
<mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-2" id="s9_notesesefdkgaap__9__22" xml:lang="en">2024</mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers contextRef="ctx-2"
decimals="0"
id="s9_notesesefdkgaap__9__19"
unitRef="pure">8</mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers>
<mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-2"
decimals="2"
id="s9_notesesefdkgaap__9__20"
unitRef="pure">0.38</mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors>
<mrv:TargetFigureInPercentageOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-2"
decimals="2"
id="s9_notesesefdkgaap__9__21"
unitRef="pure">0.40</mrv:TargetFigureInPercentageOfUnderrepresentedGenderBoardOfDirectors>
<mrv:TotalNumberOfOtherManagementLevels contextRef="ctx-2"
decimals="0"
id="s9_notesesefdkgaap__9__23"
unitRef="pure">3</mrv:TotalNumberOfOtherManagementLevels>
<mrv:PercentageOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx-2"
decimals="2"
id="s9_notesesefdkgaap__9__24"
unitRef="pure">0.67</mrv:PercentageOfUnderrepresentedGenderOtherManagementLevels>
<mrv:TargetFigureInPercentageOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx-2"
decimals="2"
id="s9_notesesefdkgaap__9__25"
unitRef="pure">0.30</mrv:TargetFigureInPercentageOfUnderrepresentedGenderOtherManagementLevels>
<gsd:NameOfSubmittingEnterprise contextRef="ctx-1" id="s9_notesesefdkgaap__7__326" xml:lang="en">Carlsberg A/S</gsd:NameOfSubmittingEnterprise>
<gsd:NameOfReportingEntity contextRef="ctx-1" id="s9_notesesefdkgaap__7__325" xml:lang="en">Carlsberg A/S</gsd:NameOfReportingEntity>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" id="s9_notesesefdkgaap__7__332" xml:lang="en">1 J. C. Jacobsens Gade</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx-1" id="s9_notesesefdkgaap__7__328" xml:lang="en">1</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx-1" id="s9_notesesefdkgaap__7__329" xml:lang="en">J. C. Jacobsens Gade</gsd:AddressOfReportingEntityStreetName>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" id="s9_notesesefdkgaap__7__333" xml:lang="en">1799 Copenhagen V</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" id="s9_notesesefdkgaap__7__330" xml:lang="en">1799</gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" id="s9_notesesefdkgaap__7__331" xml:lang="en">Copenhagen V</gsd:AddressOfReportingEntityDistrictName>
<gsd:TelephoneNumberOfReportingEntity contextRef="ctx-1" id="s9_notesesefdkgaap__7__334" xml:lang="en">+45 3327 3300</gsd:TelephoneNumberOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx-1" id="s9_notesesefdkgaap__7__335" xml:lang="en">www.carlsberggroup.com</gsd:HomepageOfReportingEntity>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx-1" id="s9_notesesefdkgaap__7__336" xml:lang="en">61056416</gsd:IdentificationNumberCvrOfReportingEntity>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" id="s9_notesesefdkgaap__7__337" xml:lang="en">61056416</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<fsa:AverageNumberOfEmployees contextRef="ctx-1"
decimals="0"
id="s9_notesesefdkgaap__7__240"
unitRef="pure">34982</fsa:AverageNumberOfEmployees>
<fsa:AverageNumberOfEmployees contextRef="ctx-64"
decimals="0"
id="s9_notesesefdkgaap__8__240"
unitRef="pure">38906</fsa:AverageNumberOfEmployees>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="s9_notesesefdkgaap__7__273" xml:lang="en">The Supervisory Board and the Executive Board have today discussed and approved the Annual Report of the Carlsberg Group and the Parent Company for 2023.The Annual Report has been prepared in accordance with IFRS Accounting Standards asadopted by the EU, further requirements in the Danish Financial Statements Act and Article 8 of Regulation (EU) 2020/852 (EU Taxonomy Regulation).In our opinion, the consolidated financial statements and the Parent Companyâs financial statements give a true and fair view of the Carlsberg Groupâs and the Parent Companyâs assets, liabilities and financial position at 31 December 2023 and of the results of the Carlsberg Groupâs and the ParentCompanyâs operations and cash flows for the financial year 2023.Further, in our opinion the Management review includes a fair review of the development in the Carlsberg Groupâs and the Parent Companyâs operations and financial matters, of the result for the year, and of the Carlsberg Groupâs and the Parent Companyâs financial position, as well as describing the significant risks and uncertainties affecting the Carlsberg Group and the Parent Company.In our opinion, the Annual Report of the Carlsberg Group and the Parent Company for the financial year 1 January to 31 December 2023, identified as Carlsberg-2023-12-31-en.zip, has been prepared, in all material respects, in compliance with the ESEF Regulation.We recommend that the Annual General Meeting approve the Annual Report.</sob:StatementByExecutiveAndSupervisoryBoards>
<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" id="s9_notesesefdkgaap__7__274" xml:lang="en">Copenhagen</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" id="s9_notesesefdkgaap__7__275">2024-02-07</sob:DateOfApprovalOfAnnualReport>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-47" id="s9_notesesefdkgaap__7__276" xml:lang="en">Jacob Aarup-Andersen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-47" id="s9_notesesefdkgaap__7__277" xml:lang="en">Group CEO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-48" id="s9_notesesefdkgaap__7__278" xml:lang="en">Ulrica Fearn</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-48" id="s9_notesesefdkgaap__7__279" xml:lang="en">CFO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-49" id="s9_notesesefdkgaap__7__280" xml:lang="en">Henrik Poulsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-49" id="s9_notesesefdkgaap__7__281" xml:lang="en">Chair</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-50" id="s9_notesesefdkgaap__7__282" xml:lang="en">Majken Schultz</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-50" id="s9_notesesefdkgaap__7__283" xml:lang="en">Deputy Chair</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-57" id="s9_notesesefdkgaap__7__290" xml:lang="en">Mikael Aro</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-52" id="s9_notesesefdkgaap__7__285" xml:lang="en">Magdi Batato</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-53" id="s9_notesesefdkgaap__7__286" xml:lang="en">Lilian Fossum Biner</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-58" id="s9_notesesefdkgaap__7__291" xml:lang="en">Richard Burrows</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-54" id="s9_notesesefdkgaap__7__287" xml:lang="en">Eva Vilstrup Decker</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-59" id="s9_notesesefdkgaap__7__292" xml:lang="en">Punita Lal</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-55" id="s9_notesesefdkgaap__7__288" xml:lang="en">Erik Lund</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-51" id="s9_notesesefdkgaap__7__284" xml:lang="en">Ivan Nielsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-60" id="s9_notesesefdkgaap__7__293" xml:lang="en">Olayide Oladokun</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-56" id="s9_notesesefdkgaap__7__289" xml:lang="en">Søren-Peter Fuchs Olesen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-61" id="s9_notesesefdkgaap__7__294" xml:lang="en">Tenna Skov Thorsted</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s9_notesesefdkgaap__7__297" xml:lang="en">TO THE SHAREHOLDERS OF CARLSBERG A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="s9_notesesefdkgaap__7__298" xml:lang="en">OUR OPINIONIn our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements (pp 59 - 127 and 129 - 143) give a true and fair view of the Groupâs and the Parent Companyâs financial position at 31 December 2023 and of the results of the Groupâs and the Parent Companyâs operations and cash flows for the financial year 1 January to 31 December 2023 in accordance with IFRS Accounting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act. Our opinion is consistent with our Auditorâs Long-form Report to the Audit Committee and the Board of Directors.What we have auditedThe Consolidated Financial Statements and Parent Company Financial Statements of Carlsberg A/S for the financial year 1 January to 31 December 2023 comprise income statement and statement of comprehensive income, statement of financial position, statement of changes in equity, statement of cash flows and notes, including material accounting policy information 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="s9_notesesefdkgaap__7__299" xml:lang="en">BASIS FOR OPINIONWe conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the Auditorâs responsibilities 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.IndependenceWe are independent of the Group 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. 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. AppointmentWe were first appointed auditors of Carlsberg A/S on 30 March 2017 for the financial year 2017. We have been reappointed annually by shareholder resolution for a total period of uninterrupted engagement of seven years including the financial year 2023.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="s9_notesesefdkgaap__7__300" xml:lang="en">KEY AUDIT MATTERSKey audit matters are those matters that, in our professional judgement, were of most significance in our audit of the Financial Statements for 2023. 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 Revenue recognitionRecognition of revenue is complex due to the variety of different revenue streams, ranging from sales of goods, royalty income andsales of by-products recognised when all significant risks and rewards have been transferred to the customer or in terms of the licence agreement.Furthermore, the various discounts and locally imposed duties and fees in regard to revenue recognition are complex and hold an inherent risk to the revenue recognition process.We focused on this area, as there is a risk of non-compliance with accounting standards due to complexity originating from different customer behaviours, structures, market conditions and terms in the various countries.Revenue recognition and accounting treatment are described in section 1.1 âSegmentation of operations â Accounting estimates and judgementsâ in the Consolidated Financial Statements.How our audit addressed the key audit matterOur audit procedures included considering the appropriateness of the revenue recognition accounting policies and assessing compliance with the accounting standards.We performed risk assessment procedures to obtain an understanding of IT systems, business processes and relevant controls related to revenue recognition. For the controls we assessed if these had been designed and implemented in a way that effectively addresses the risk of material misstatement. We tested that selected controls considered relevant to our audit, including that Managementâs monitoring of controls, used to ensure the completeness, accuracy and timing of revenue recognised, were performed consistently throughout the year.We discussed the judgements related to the recognition, and classification of revenue with Management. Further, we performed substantive procedures regarding invoicing, significant contracts, significant transaction streams (including discounts), locally imposed duties and cut-off at year-end in order to assess the accounting treatment and principles applied.We applied data analysis in our testing of revenue transactions in order to identify transactions outside the ordinary transaction flow, including journal entry testing.Key audit matter Recoverability of the carrying amount of goodwill and brandsThe principal risks are in relation to Managementâs assessment of the future timing and amount of cash flows that are used to project the recoverability of the carrying amount of goodwill and brands. There are specific risks related to macroeconomic conditions and volatile earnings caused by volume decline, intense competition and changed regulations in key markets â conditions that could also result in Management deciding to change brand strategy to drive business performance.Bearing in mind the generally long-lived nature of the assets, the significant assumptions are Managementâs view of prices, volumes, discount rates, growth rates, royalty rates, expected useful life, costs, and future free cash flows as well as the judgement in defining cash-generating units (CGUs).We focused on this, as there is a high level of subjectivity exercised by Management in estimating future cash flows and the models used are complex.The key assumptions and accounting treatment are described in section 2.2 âImpairmentâ in the Consolidated Financial Statements.How our audit addressed the key audit matterOur audit procedures included performing risk assessment procedures to obtain an understanding of IT systems, business processes and relevant controls related to the assessment of the carrying amount of goodwill and brands.In addressing the risks, we walked through and tested that controls relevant to our audit were performed consistently throughout the year.We considered the appropriateness of Managementâs defined groups of CGUs within the business. We evaluated whether there were factors requiring Management to change their definition. We examined the methodology used by Management to assess the carrying amount of goodwill and brands assigned to groups of CGUs, and the process for identifying groups of CGUs that require impairment testing to determine compliance with IFRS Accounting Standards.We performed detailed testing for the assets where an impairment test was required or indications of impairment were identified. For those assets, we analysed the reasonableness of significant assumptions in relation to the ongoing operation of the assets.We corroborated estimates of future cash flows and challenged whether they are reasonable and supported by the most recently approved Management budgets, including expected future performance of the groups of CGUs, and challenged whether these are appropriate in light of future macroeconomic expectations in the markets.We evaluated the assumptions used by Management, including assessment of price and volume forecasts, discount rates and long-term growth rates, and tested the mathematical accuracy of the relevant models prepared by Management. We made use of our internal valuation specialists in the audit. Further, we assessed the appropriateness of disclosures, including sensitivity analyses prepared for the significant assumptions.Key audit matter Discontinued operationsOn 16 July 2023 the Russian Government published the Russian Federation's Presidential Decree no. 520 of 16 July 2023 (âdecreeâ), whereby temporary management of Carlsbergâs business in Russia was transferred to the Federal Agency for State Property Management.The principal risks relate to Managementâs assessment of loss of control of the Russian business, the presentation as discontinued operations, valuation and classification of the title to shares, the completeness and accuracy of the reclassification of currency translation and hedging reserves as well as other impacts of the deconsolidation.The accounting treatment of the deconsolidation and the impacts on the Consolidated Financial Statements are based on a combination of management judgements, including various legal implications, as well as objective requirements, as mandated by IFRS Accounting Standards.We focused on this as the accounting treatment is complex and non-standard by nature, and involves significant judgement to be made by Management.The accounting treatment is described in section 5.1 âDiscontinued operationsâ in the Consolidated Financial Statements.How our audit addressed the key audit matterOur audit procedures included performing risk assessment procedures to obtain an understanding of the possible accounting impacts following the decree.We performed a comprehensive assessment of the likely impact of the transfer of management of the business in Russia, including the appropriateness of the criteria for deconsolidation of the Russian business and presentation as discontinued operations. We involved internal accounting and reporting specialists.We made extensive inquiries of Group Management, Group Legal as well as Group Accounting to ensure the completeness of the potential impact of the loss of control. We considered the appropriateness of the judgements made by Management, including, but not limited to, the classification and valuation of the title to the shares, reclassification of currency and translation and hedging reserves and ownership of assets with legal title held in Russia.We based our assessments of recognition, measurement, classification, presentation and disclosure of income, expenses, assets, liabilities and equity on the criteria set out by IFRS Accounting Standards.We performed extensive substantive testing of conclusions made by Management, including the relevant inputs, judgements and calculations, and corroborated these with the conclusions made by our internal accounting and reporting specialists.Further, we assessed the appropriateness of presentation and disclosures, including descriptions of significant judgements made by Management.</arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s9_notesesefdkgaap__7__301" xml:lang="en">STATEMENT ON MANAGEMENTâS REVIEWManagement is responsible for Managementâs Review, pages 3-57.Our opinion on the Financial Statements does not cover Managementâs Review, and we do not express any form of assurance conclusion thereon.In connection with our audit of the Financial Statements, our responsibility is to read Managementâs Review and, in doing so, consider whether Managementâs Review is materially inconsistent with the Financial Statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. Moreover, we considered whether Managementâs Review includes the disclosures required by the Danish Financial Statements Act and Article 8 of Regulation (EU) 2020/852 (EU Taxonomy Regulation). Based on the work we have performed, in our view, Managementâs Review is in accordance with the Consolidated Financial Statements and the Parent Company Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act and the disclosure requirements of Article 8 of Regulation (EU) 2020/852 (EU Taxonomy Regulation). We did not identify any material misstatement in Managementâs Review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="s9_notesesefdkgaap__7__302" xml:lang="en">MANAGEMENTâS RESPONSIBILITIES FOR THE FINANCIAL STATEMENTSManagement is responsible for the preparation of consolidated financial statements and parent company financial statements that give a true and fair view in accordance with IFRS Accounting Standards as adopted by the EU and further requirements in 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 Groupâs and the Parent Companyâs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting 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="ctx-1" id="s9_notesesefdkgaap__7__303" xml:lang="en">AUDITORâS RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTSOur objectives are to obtain reasonable assurance about 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 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 material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Statements.As part of an audit in accordance with ISAs and 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 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.⢠Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Groupâs and the Parent Companyâs internal control.⢠Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management.⢠Conclude on the appropriateness of Managementâs use of the going concern basis of accounting and based on the audit evidence obtained, whether a 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 uncertainty 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 audit 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 evidence regarding the financial information 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 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="s9_notesesefdkgaap__7__304" xml:lang="en">REPORT ON COMPLIANCE WITH THE ESEF REGULATIONAs part of our audit of the Financial Statements we performed procedures to express an opinion on whether the annual report of Carlsberg A/S for the financial year 1 January to 31 December 2023 with the filename Carlsberg-2023-12-31-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 requirements 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, including extensions to the ESEF taxonomy and the anchoring thereof to elements in the taxonomy, for all financial information required to be tagged using judgement where necessary;⢠Ensuring consistency between iXBRL tagged data and the Consolidated Financial Statements presented in human-readable format; and⢠For such internal control as Management determines necessary to enable the preparation of an annual report that is compliant with the ESEF Regulation.Our responsibility is to obtain reasonable assurance 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 auditorâs judgement, including the assessment of the risks of material departures from the requirements set out in the ESEF Regulation, whether due to fraud or error. 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 tagging process; ⢠Evaluating the completeness of the iXBRL tagging of the Consolidated Financial Statements including notes;⢠Evaluating the appropriateness of the companyâs use of iXBRL elements selected from the ESEF taxonomy and the creation of extension elements where no suitable element in the ESEF taxonomy has been identified; ⢠Evaluating the use of anchoring of extension elements to elements in the ESEF taxonomy; and⢠Reconciling the iXBRL tagged data with the audited Consolidated Financial Statements.In our opinion, the annual report of Carlsberg A/S for the financial year 1 January to 31 December 2023 with the file name Carlsberg-2023-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx-1" id="s9_notesesefdkgaap__7__305" xml:lang="en">Hellerup</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx-1" id="s9_notesesefdkgaap__7__306">2024-02-07</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx-63" id="s9_notesesefdkgaap__7__308" xml:lang="en">PricewaterhouseCoopersStatsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx-62" id="s9_notesesefdkgaap__7__307" xml:lang="en">PricewaterhouseCoopersStatsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-62" id="s9_notesesefdkgaap__7__309" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-63" id="s9_notesesefdkgaap__7__310" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-62" id="s9_notesesefdkgaap__7__311" xml:lang="en">Mogens Nørgaard Mogensen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-62" id="s9_notesesefdkgaap__7__312" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-62" id="s9_notesesefdkgaap__7__313" xml:lang="en">mne21404</cmn:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-63" id="s9_notesesefdkgaap__7__314" xml:lang="en">Michael Groth Hansen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-63" id="s9_notesesefdkgaap__7__315" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-63" id="s9_notesesefdkgaap__7__316" xml:lang="en">mne33228</cmn:IdentificationNumberOfAuditor>
<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">2023-01-01</gsd:ReportingPeriodStartDate>
<gsd:ReportingPeriodEndDate contextRef="ctx-1" xml:lang="en">2023-12-31</gsd:ReportingPeriodEndDate>
<gsd:PrecedingReportingPeriodStartDate contextRef="ctx-1" xml:lang="en">2022-01-01</gsd:PrecedingReportingPeriodStartDate>
<gsd:PredingReportingPeriodEndDate contextRef="ctx-1" xml:lang="en">2022-12-31</gsd:PredingReportingPeriodEndDate>
<gsd:LegalEntityIdentifierOfReportingEntity contextRef="ctx-1" xml:lang="en">5299001O0WJQYB5GYZ19</gsd:LegalEntityIdentifierOfReportingEntity>
<fsa:ClassOfReportingEntity contextRef="ctx-1" xml:lang="en">Reporting class D</fsa:ClassOfReportingEntity>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx-1" xml:lang="en">61056416</gsd:IdentificationNumberCvrOfReportingEntity>
<arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Opinion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
<arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Basis for Opinion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements>
</xbrli:xbrl>