Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2023-12-31 | 82100000000 | usd |
| ifrs-full:Assets | 2022-12-31 | 93680000000 | usd |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2023-01-01 | 2023-12-31 | 51065000000 | usd |
| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 81529000000 | usd |
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<mrv:StatusOfAchievementOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-2" id="s10_notesesefdkgaap__12__5" xml:lang="en">In accordance with the guidelines from the Danish Business Authority, equal representation has been achieved in the Board of Directors of A.P. Møller - Mærsk A/S.</mrv:StatusOfAchievementOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<mrv:InformationOnExemptFromProvidingInformationOnTargetFiguresOfUnderrepresentedGenderForOtherManagementLevelsDueToTheNumberOfEmployees contextRef="ctx-2" id="s10_notesesefdkgaap__12__6" xml:lang="en">During 2023, A.P. Møller - Mærsk A/S has employed fewer than 50 employees in âOther managementâ, and hence in accordance with the guidelines from the Danish Business Authority, no policy for increasing the gender diversity in other management levels has been implemented.</mrv:InformationOnExemptFromProvidingInformationOnTargetFiguresOfUnderrepresentedGenderForOtherManagementLevelsDueToTheNumberOfEmployees>
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<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="s10_notesesefdkgaap__10__202" xml:lang="en">The Board of Directors and the Executive Board have today discussed and approved the Annual Report of A.P. Møller - Mærsk A/S for 2023. The Annual Report for 2023 of A.P. Møller - Mærsk A/S has been prepared in accordance with IFRS Accounting Standards as adopted by the EU and further re quirements in the Danish Finan cial Statements Act, and in our opinion gives a true and fair view of A.P. Moller - Maerskâs and the companyâs assets and liabilities and financial position at 31 December 2023 and of the results of A.P. Moller - Maerskâs and the com panyâs operations and cash flows for the financial year 2023. In our opinion, the Management Review includes a fair review of the development in A.P. Moller - Maerskâs and the companyâs operations and financial conditions, the results for the year, cash flows and financial position as well as a description of the most sig nificant risks and uncertainty factors that A.P. Moller - Maersk and the company face. Managementâs Review has been prepared in accordance with the Danish Financial Statements Act and Article 8 of Regulation (EU) 2020/852 (EU Taxonomy Regulation). In our opinion, the Annual Report of A.P. Møller - Mærsk A/S for the financial year 1 January to 31 December 2023, identified as with the file name APMM-2023-12-31-en.zip, is prepared, in all material respects, in compliance with the ESEF Regulation. We recommend that the Annual Report be approved at the Annual General Meeting on 14 March 2024.</sob:StatementByExecutiveAndSupervisoryBoards>
<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" id="s10_notesesefdkgaap__10__203" xml:lang="en">Copenhagen</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" id="s10_notesesefdkgaap__10__204">2024-02-08</sob:DateOfApprovalOfAnnualReport>
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<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-49" id="s10_notesesefdkgaap__10__215" xml:lang="en">Arne Karlsson</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-50" id="s10_notesesefdkgaap__10__216" xml:lang="en">Thomas Lindegaard Madsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-51" id="s10_notesesefdkgaap__10__217" xml:lang="en">Amparo Moraleda</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-52" id="s10_notesesefdkgaap__10__218" xml:lang="en">Kasper Rørsted</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-53" id="s10_notesesefdkgaap__10__219" xml:lang="en">Julija Voitiekute</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notesesefdkgaap__10__223" xml:lang="en">Our opinionIn our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements (pages 61 to 120) 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 opera-tions 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 A.P. Møller - Mærsk A/S for the financial year 1 January to 31 December 2023 comprise income statement and statement of com-prehensive income, balance sheet, cash flow statement, statement of changes in equity and notes, including material accounting policy infor-mation 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="s10_notesesefdkgaap__10__224" 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 ser-vices referred to in Article 5(1) of Regulation (EU) No 537/2014 were not provided. AppointmentWe were first appointed auditors of A.P. Møller - Mærsk A/S on 12 April 2012 for the financial year 2012. We have been reelected annually by shareholder resolution for a total period of uninterrupted engagement of 12 years including the financial year 2023. We were reappointed, fol-lowing a tendering procedure, at the General Meeting on 15 March 2022.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notesesefdkgaap__10__222" xml:lang="en">To the shareholders of A.P. Møller - Mærsk A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="s10_notesesefdkgaap__10__225" 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.Revenue recognitionRecognition of revenue is complex due to the volume of transactions and the variety of different revenue streams within the segments. We focused on this area due to the significance of amounts involved and because recognition of revenue involves accounting policy decisions, and judgements made by Management originating from different cus-tomer behaviour, market conditions, terms and nature of services in the various segments. Further, the volume of transactions and extent of different revenue streams involve internal controls, various IT applications and Manage-mentâs monitoring hereof, to ensure correct revenue recognition, which are complex and introduce an inherent risk to the revenue recognition process. Reference is made to note 2.1 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 applicable accounting standards. We performed risk assessment procedures with the purpose of achieving an understanding of IT-systems and applications, business procedures and relevant controls regarding revenue recognition. For the relevant key internal controls including IT dependencies supporting revenue recognition, we assessed whether they were designed and imple-mented to address the risk of errors in revenue recognised in the Financial Statements. For selected controls that we planned to rely on, we tested whether they were performed on a consistent basis and Managementâs monitoring hereof. We applied data analytics on selected revenue streams in order to identify and test transactions outside the ordinary transaction flow and performed substantive procedures over invoicing and relevant contracts in order to assess the accounting treatment and principles applied, and tested journal entries on revenue. Further, we tested timing to ensure that the revenue is recognised in the correct financial year. Finally, we assessed the adequacy of disclosures provided by Management in the Financial Statements.Recoverability of the carrying amount of intangible assets, property, plant and equipment and right-of-use assetsThe most significant risks in relation to Managementâs assessment of the recoverability of the carrying amount of intangible assets, prop-erty, plant and equipment and right-of-use assets relate to the defini-tion of cash-generating units (CGUs), identification of CGUs with indica-tors of impairment and, where relevant, the estimate of the fair values less costs to sell and the values in use, including determination of key assumptions. Management identified impairment indicators for the Ocean CGU, for individual terminals and also performed an impairment test related to goodwill in the Logistics & Services CGU. Considering the generally long-lived nature of the assets, the signifi-cant assumptions in estimating the future cash flows are Managementâs long-term outlook for freight rates, terminal rates, margins in Logistics & Services, volumes, CAPEX and operating expenses as well as determin-ing the discount rates.We focused on this area, as the carrying amounts are significant and as Management is required to exercise considerable judgement because of the inherent complexity in estimating the fair value less cost to sell or the value in use. Reference is made to notes 3.1, 3.2 and 3.3 in the Consolidated Financial Statements.How our audit addressed the key audit matterWe considered the appropriateness of the defined CGUs within the businesses and examined the methodology used by Management to assess the carrying amount of intangible assets, property, plant and equipment and right-of-use assets assigned to CGUs, as well as the process for identifying CGUs that require impairment testing to deter-mine compliance with IFRS. We performed detailed testing of Managementâs impairment tests for goodwill and for the CGUs where indicators of impairment were identified, and challenged the significant assumptions affecting the future cash flows, including internal assumptions related to freight rates, terminal rates, Logistics & Services margins, volumes, CAPEX and operating expenses. We used our internal valuation specialists to independently chal-lenge the discount rates. In calculating the discount rates, the key inputs used were independently sourced from market data, and we assessed the methodology applied. Further, we tested the mathematical accuracy of the impairment models prepared by Management. Finally, we assessed the adequacy of disclosures provided by Management in the Financial Statements.</arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notesesefdkgaap__10__226" xml:lang="en">Statement on Management ReviewManagement is responsible for Management Review (pages 4 to 59 and 126). Our opinion on the Financial Statements does not cover Manage-ment 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 Management Review and, in doing so, consider whether Management Review is materially inconsistent with the Financial Statements or our knowledge obtained in the audit, or other-wise appears to be materially misstated. Moreover, we considered whether Management 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, Management 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 the Management Review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="s10_notesesefdkgaap__10__227" xml:lang="en">Managementâs responsibilities for the Financial StatementsManagement 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 IFRS Accounting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act, and for such internal control as Management deter-mines 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 Man-agement 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="s10_notesesefdkgaap__10__228" 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 assur-ance, 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, individu-ally 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 require-ments 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, for-gery, 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 circum-stances, but not for the purpose of expressing an opinion on the effec-tiveness 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 con-clude that a material uncertainty exists, we are required to draw atten-tion 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 Finan-cial 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 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 Financial Statements of the current period and are there-fore the key audit matters. We describe these matters in our auditorâs report unless law or regulation precludes public disclosure about the matter.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="s10_notesesefdkgaap__10__229" 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 A.P. Møller - Mærsk A/S for the financial year 1 January to 31 December 2023 with the filename APMM-2023-12-31-en.zip is prepared, in all mate-rial respects, in compliance with the Commission Delegated Regula tion (EU) 2019/815 on the European Single Electronic Format (ESEF Regu-lation) 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 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 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 including notes.In our opinion, the annual report of A.P. Møller - Mærsk A/S for the financial year 1 January to 31 December 2023 with the file name APMM-2023-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
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