Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2023-12-31 | 6726000000 | vDKK |
| ifrs-full:Assets | 2022-12-31 | 6308000000 | vDKK |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2023-01-01 | 2023-12-31 | 4824000000 | vDKK |
| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 4511000000 | vDKK |
XML
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<mrv:LinkToCorporateGovernanceReport contextRef="ctx1" id="fact1017" xml:lang="en">https://ir.alk.net/corporate-governance</mrv:LinkToCorporateGovernanceReport>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx1" id="fact1018" xml:lang="en"><table width="100%"><tr><td colspan="1">Statement of target figures and policies for the underrepresented gender</td></tr></table><br><table width="100%"><tr><td colspan="1">Ensuring diversity</td></tr></table></mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:InformationOnEqualDistributionOfWomenAndMenBoardOfDirectors contextRef="ctx1" id="fact1020" xml:lang="en"><table width="100%"><tr><td colspan="1">Information on equal distribution of women and men [Board of Directors]</td></tr></table><br><table width="100%"><tr><td /><td>Act. ALKâs Board of Management and their</td></tr><tr><td /><td>direct reports with managerial responsibility</td></tr><tr><td /><td>currently comprise 42% women and 58%</td></tr><tr><td /><td>men, thus reaching the target to maintain a</td></tr><tr><td /><td>minimum of 40% for the underrepresented</td></tr><tr><td /><td>gender. At Board of Directors level, two</td></tr><tr><td /><td>of the shareholder-elected members are</td></tr><tr><td /><td>women (29%), meeting the Danish Business</td></tr><tr><td /><td>Authority guidelines for equal representa-</td></tr><tr><td /><td>tion with a minimum of two members of</td></tr><tr><td /><td>the underrepresented gender out of a total</td></tr><tr><td /><td>of seven shareholder-elected members.</td></tr><tr><td /><td>Including employee-elected members, five</td></tr><tr><td /><td>of the 11 members of the Board are women.</td></tr><tr><td /><td>Please refer to table on page 35.</td></tr></table></mrv:InformationOnEqualDistributionOfWomenAndMenBoardOfDirectors>
<mrv:StatusOfAchievementOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx1" id="fact1036" xml:lang="en"><table width="100%"><tr><td colspan="1">Status of achievement of target figure of underrepresented gender [Board of Directors]</td></tr></table></mrv:StatusOfAchievementOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<mrv:PrimaryActionsForFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx1" id="fact1037" xml:lang="en"><table width="100%"><tr><td colspan="1">Primary actions for fulfillment of target figure of underrepresented gender [Board of Directors]</td></tr></table></mrv:PrimaryActionsForFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<mrv:ReasonForNotFulfillingTheTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx1" id="fact1038" xml:lang="en"><table width="100%"><tr><td colspan="1">Reason for not fulfilling the target figure of underrepresented gender [Board of Directors]</td></tr></table></mrv:ReasonForNotFulfillingTheTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<mrv:InformationOnEqualDistributionOfWomenAndMenOtherManagementLevels contextRef="ctx1" id="fact1039" xml:lang="en"><table width="100%"><tr><td colspan="1">Information on equal distribution of women and men [Other management levels]</td></tr></table><br><table width="100%"><tr><td colspan="2">ALK meets the targets for the underrrepre-</td></tr><tr><td colspan="2">sented gender in accordance with section</td></tr><tr><td /><td>99b of the Danish Financial Statements</td></tr></table></mrv:InformationOnEqualDistributionOfWomenAndMenOtherManagementLevels>
<mrv:InformationOnExemptFromProvidingInformationOnTargetFiguresOfUnderrepresentedGenderForOtherManagementLevelsDueToTheNumberOfEmployees contextRef="ctx1" id="fact1043" xml:lang="en"><table width="100%"><tr><td colspan="1">Information on exempt from providing information on target figures of underrepresented gender for other management levels due to the number of employees</td></tr></table></mrv:InformationOnExemptFromProvidingInformationOnTargetFiguresOfUnderrepresentedGenderForOtherManagementLevelsDueToTheNumberOfEmployees>
<mrv:StatementOfThePolicyToIncreaseThePercentageOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx1" id="fact1044" xml:lang="en"><table width="100%"><tr><td colspan="1">Statement of the policy to increase the percentage of underrepresented gender [Other management levels]</td></tr></table></mrv:StatementOfThePolicyToIncreaseThePercentageOfUnderrepresentedGenderOtherManagementLevels>
<gsd:InformationOnTypeOfSubmittedReport contextRef="ctx1" id="fact1463" xml:lang="en">Ã
rsrapport</gsd:InformationOnTypeOfSubmittedReport>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx1" id="fact1464" xml:lang="en">63717916</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:NameOfSubmittingEnterprise contextRef="ctx1" id="fact1465" xml:lang="en">ALK-Abelló A/S</gsd:NameOfSubmittingEnterprise>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx1" id="fact1466" xml:lang="en">Bøge Allé 6-8</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx1" id="fact1467" xml:lang="en">DK-2970 Hørsholm</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<gsd:ToolForPreparingTheXBRLInstanceDocument contextRef="ctx1" id="fact1468" xml:lang="en">xWizard version 1.1.1257.4, by EasyX Aps. www.easyx.eu</gsd:ToolForPreparingTheXBRLInstanceDocument>
<cmn:TypeOfAuditorAssistance contextRef="ctx1" id="fact1469" xml:lang="en">Revisionspåtegning</cmn:TypeOfAuditorAssistance>
<arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="ctx1" id="fact1470" xml:lang="en">Grundlag for konklusion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements>
<arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx1" id="fact1471" xml:lang="en">Konklusion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
<fsa:AverageNumberOfEmployees contextRef="ctx2" decimals="1" unitRef="pure">2609</fsa:AverageNumberOfEmployees>
<mrv:LinkToStatementOfPolicyForDataEthics contextRef="ctx3" id="fact1473" xml:lang="en">https://www.alk.net/sustainability</mrv:LinkToStatementOfPolicyForDataEthics>
<mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers contextRef="ctx3" decimals="1" unitRef="pure">7</mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers>
<mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx3" decimals="3" unitRef="pure">0.29</mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors>
<mrv:TotalNumberOfOtherManagementLevels contextRef="ctx3" decimals="1" unitRef="pure">43</mrv:TotalNumberOfOtherManagementLevels>
<mrv:PercentageOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx3" decimals="3" unitRef="pure">0.42</mrv:PercentageOfUnderrepresentedGenderOtherManagementLevels>
<mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers contextRef="ctx4" decimals="1" unitRef="pure">7</mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers>
<mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx4" decimals="3" unitRef="pure">0.29</mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors>
<mrv:TotalNumberOfOtherManagementLevels contextRef="ctx4" decimals="1" unitRef="pure">43</mrv:TotalNumberOfOtherManagementLevels>
<mrv:PercentageOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx4" decimals="3" unitRef="pure">0.42</mrv:PercentageOfUnderrepresentedGenderOtherManagementLevels>
<mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers contextRef="ctx5" decimals="1" unitRef="pure">6</mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers>
<mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx5" decimals="3" unitRef="pure">0.33</mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors>
<mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers contextRef="ctx6" decimals="1" unitRef="pure">5</mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers>
<mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx6" decimals="3" unitRef="pure">0.2</mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors>
<mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers contextRef="ctx7" decimals="1" unitRef="pure">6</mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers>
<mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx7" decimals="3" unitRef="pure">0.17</mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx47" id="fact1753" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx48" id="fact1760" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<mrv:InformationOnEqualDistributionOfWomenAndMenBoardOfDirectors contextRef="ctx1" id="fact1021" xml:lang="en">Act. ALKâs Board of Management and their direct reports with managerial responsibility currently comprise 42% women and 58% men, thus reaching the target to maintain a minimum of 40% for the underrepresented gender. At Board of Directors level, two of the shareholder-elected members are women (29%), meeting the Danish Business Authority guidelines for equal representa- tion with a minimum of two members of the underrepresented gender out of a total of seven shareholder-elected members. Including employee-elected members, five of the 11 members of the Board are women. Please refer to table on page 35.</mrv:InformationOnEqualDistributionOfWomenAndMenBoardOfDirectors>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx1" id="fact1019" xml:lang="en">Ensuring diversity</mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:InformationOnEqualDistributionOfWomenAndMenOtherManagementLevels contextRef="ctx1" id="fact1040" xml:lang="en">ALK meets the targets for the underrrepre- sented gender in accordance with section 99b of the Danish Financial Statements</mrv:InformationOnEqualDistributionOfWomenAndMenOtherManagementLevels>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx1" id="fact1045" xml:lang="en">Statement by Management on the annual report The Board of Directors and the Board of Management have today considered and adopted the annual report of ALK-Abelló A/S for the financial year 1 January to 31 December 2023. The consolidated financial statements have been prepared in accordance with IFRS accounting standards as adopted by the EU and further requirements in the Danish Financial Statements Act. The parent company financial statements have been prepared in accordance with the Danish Financial Statements Act. Management's 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 consolidated financial statements and the parent company financial statements give a true and fair view of the financial position at 31 December 2023 of the group and the parent company and of the results of the group and parent company operations and consolidated cash flows for the finan- cial year 1 January to 31 December 2023. In our opinion, Managementâs review includes a true and fair account of the development in the operations and finan- cial circumstances of the group and the parent company, of the results for the year, and of the financial position of the group and the parent company, as well as a description of the most significant risks and elements of uncertainty facing the group and the parent company. In our opinion, the annual report of ALK-Abelló A/S for the financial year 1 January to 31 December 2023 with the file name alk-2023-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation. We recommend that the annual report be adopted at the annual general meeting.</sob:StatementByExecutiveAndSupervisoryBoards>
<sob:PlaceOfSignatureOfStatement contextRef="ctx1" id="fact1090" xml:lang="en">Hørsholm</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx1" id="fact1091">2024-02-08</sob:DateOfApprovalOfAnnualReport>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx8" id="fact1488" xml:lang="en">Peter Halling</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx8" id="fact1489" xml:lang="en">President & CEO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx9" id="fact1490" xml:lang="en">Claus Steensen Sølje</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx9" id="fact1491" xml:lang="en">Executive Vice President & CFO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx10" id="fact1493" xml:lang="en">Søren Niegel</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx11" id="fact1496" xml:lang="en">Henriette Mersebach</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx11" id="fact1497" xml:lang="en">Executive Vice President, Research & Development</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx10" id="fact1494" xml:lang="en">Executive Vice President, Commercial Operations</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx12" id="fact1499" xml:lang="en">Anders Hedegaard</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx17" id="fact1504" xml:lang="en">Lene Skole</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx13" id="fact1500" xml:lang="en">Chair</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx18" id="fact1505" xml:lang="en">Vice Chair</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx14" id="fact1501" xml:lang="en">Gitte Aabo</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx19" id="fact1506" xml:lang="en">Lars Holmqvist</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx20" id="fact1507" xml:lang="en">Alan Main</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx22" id="fact1509" xml:lang="en">Jesper Høiland</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx23" id="fact1510" xml:lang="en">Katja Barnkob</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx24" id="fact1511" xml:lang="en">Johan Smedsrud</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx15" id="fact1502" xml:lang="en">Bertil Lindmark</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx16" id="fact1503" xml:lang="en">Nanna Rassov Carlson</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx21" id="fact1508" xml:lang="en">Lise Lund Mærkedahl</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<arr:IndependentAuditorsReportsAudit contextRef="ctx1" id="fact1131" xml:lang="en">Independent Auditorâs Reports</arr:IndependentAuditorsReportsAudit>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact1092" xml:lang="en">To the shareholders of ALK-Abelló A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx1" id="fact1132" xml:lang="en">Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibili- ties under those standards and require- ments are further described in the Audi- torâs responsibilities for the audit of the Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appro- priate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the International Ethics Standards Board for Accountantsâ Inter- national Code of Ethics for Professional Accountants (IESBA Code) and the addi- tional ethical requirements applicable in Denmark. We have also fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. To the best of our knowledge and belief, prohibited non-audit services referred to in Article 5(1) of Regulation (EU) No 537/2014 were not provided. Appointment We were first appointed auditors of ALK-Abelló A/S on 11 March 2020 for the financial year 2020. We have been reap- pointed annually by shareholder reso- lution for a total period of uninterrupted engagement of 4 years including the financial year 2023.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:AuditorsReportOnFinancialStatements contextRef="ctx1" id="fact1093" xml:lang="en">Report on the audit of the Financial Statements</arr:AuditorsReportOnFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx1" id="fact1095" xml:lang="en">Our opinion In our opinion, the Consolidated Financial Statements give a true and fair view of the Groupâs financial position at 31 December 2023 and of the results of the Groupâs operations and cash flows for the financial year 1 January to 31 December 2023 in accordance with IFRS Accounting Stand- ards as adopted by the EU and further requirements in the Danish Financial Statements Act. Moreover, in our opinion, the Parent Company Financial Statements give a true and fair view of the Parent Companyâs financial position at 31 December 2023 and of the results of the Parent Companyâs operations for the financial year 1 January to 31 December 2023 in accordance with 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 audited The Consolidated Financial Statements (pp 60-101) and the Parent Company Financial Statements (pp 102-114) of ALK-Abelló A/S for the financial year 1 January to 31 December 2023 comprise income statement, balance sheet, state- ment of changes in equity and notes, including material accounting policy information for the Group as well as for the Parent Company, and statement of comprehensive income and cash flow statement for the Group. Collectively referred to as the âFinancial Statementsâ.</arr:OpinionOnAuditedFinancialStatements>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact1211" xml:lang="en">Statement on Managementâs Review Management is responsible for Manage- mentâs Review (pp 1-53 and 115). Our opinion on the Financial Statements does not cover Managementâs Review, and we do not express any form of assur- ance conclusion thereon. In connection with our audit of the Finan- cial Statements, our responsibility is to read Managementâs Review and, in doing so, consider whether Managementâs Review is materially inconsistent with the Financial Statements or our know- ledge 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 Finan- cial Statements and the Parent Company Financial Statements and has been prepared in accordance with the require- ments 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 Manage- mentâs Review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx1" id="fact1166" xml:lang="en">Key audit matters Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the 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 sepa- rate opinion on these matters. Key audit matter Revenue recognition and related sales deductions The Group sells products in certain markets subject to various rebate and discount arrangements and mandated price adjust- ments schemes. These arrangements and schemes result in deductions to gross revenue in arriving at net revenue and in accruals for estimated sales deductions. We focused on these areas as accounting for rebates, discounts and mandated price adjustments is complex and requires a high degree of estimation by Management. This includes the estimation uncertainty regarding accruals for estimated sales deductions. We refer to note 2.1 in the consolidated financial statements. How our audit addressed the key audit matter We discussed the policies for accounting for rebates, discounts and mandated price adjustments with Management. We performed risk assessment procedures to obtain an understanding of the IT systems, business processes and relevant controls for revenue recognition and related sales deduc- tions. We assessed whether the controls were designed and implemented to effectively address the risk of material misstatement. We evaluated and challenged the assump- tions and estimates, including models and data used for calculating rebates, discounts and mandated price adjustments and accruals for sales deductions. We assessed the appropriateness of the related disclosure provided in the consoli- dated financial statements.</arr:KeyAuditMattersAudit>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx1" id="fact1244" xml:lang="en">Managementâs responsibilities for the Financial Statements Management is responsible for the preparation of Consolidated Financial Statements that give a true and fair view in accordance with IFRS Accounting Stand- ards as adopted by the EU and further requirements in the Danish Financial Statements Act and for the preparation of Parent Company Financial Statements that give a true and fair view in accord- ance with the Danish Financial State- ments 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 er ror. 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 alter- native but to do so.</arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx1" id="fact1273" xml:lang="en">Auditorâs responsibilities for the audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorâs report that includes our opinion. Reason- able 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. Misstate- ments 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 appli- cable 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 State- ments, 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 mate- rial misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresenta- tions, or the override of internal control. ⢠Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appro- priate 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 esti- mates 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 audi- torâs 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 require- ments regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence and, where applicable, actions taken to elimi- nate threats or safeguards applied. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the Finan- cial 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="ctx1" id="fact1384" xml:lang="en">Report on compliance with the ESEF Regulation As part of our audit of the Financial State- ments we performed procedures to express an opinion on whether the annual report of ALK-Abelló A/S for the financial year 1 January to 31 December 2023 with the filename alk-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 appro- priate 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 neces- sary; ⢠Ensuring consistency between iXBRL tagged data and the Consolidated Financial Statements presented in human-readable format; and ⢠For such internal control as Manage- ment determines necessary to enable the preparation of an annual report that is compliant with the ESEF 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 audi- torâs judgement, including the assessment of the risks of material departures from the requirements set out in the ESEF Regu- lation, 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 ALK-Abelló A/S for the financial year 1 January to 31 December 2023 with the file name alk-2023-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx1" id="fact1461" xml:lang="en">Hellerup</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx1" id="fact1462">2024-02-08</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx47" id="fact1751" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx48" id="fact1761" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx47" id="fact1754" xml:lang="en">Lars Baungaard</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx47" id="fact1755" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx47" id="fact1756" xml:lang="en">mne23331</cmn:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx48" id="fact1757" xml:lang="en">Kim Tromholt</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx48" id="fact1758" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx48" id="fact1759" xml:lang="en">mne33251</cmn:IdentificationNumberOfAuditor>
</xbrli:xbrl>