Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2023-12-31 | 37407000000 | dkk |
| ifrs-full:Assets | 2022-12-31 | 37452000000 | dkk |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2023-01-01 | 2023-12-31 | 19912000000 | dkk |
| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 18246000000 | dkk |
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<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-2" id="s10_notesesefdkgaap__9__38" xml:lang="en">GENDER BALANCE In our sustainability strategy, we have chosen the metric of share of women in senior management as our key performance indicator for gender balance. Senior management is comprised of all EVPs, SVPs and VPs. We have annual targets to increase this share of underrepresented gender (currently women) year on year. We are happy to have achieved this annual target for 2023. It is one of our 10 Sustainability targets for 2023. More detail on this can be found in the Sustainability Report. Lundbeck also has a long-term target for its representation of the underrepresented gender of at least 40% by 2026. This target applies to all management levels in the Company, including the Board of Directors and Upper management, defined as Executive Management and their direct reports with people management responsibilities. This definition aligns with the Danish Company Law. We have not yet achieved the 2026 target of a 40% representation of the underrepresented gender in any of these groups. MANAGEMENT GENDER BALANCE Board of Upper Senior 2023 1 Directors managementmanagementTotal number 8 55 78 Share of women 25% 38% 36% Target 40% 40% 40% Target year 2026 2026 2026 In 2023, we reviewed and updated our DE&I strategy to emphasize that we firmly believe that DE&I are key cornerstones to being a successful company and helping us deliver on our purpose of restoring brain health. As part of our DE&I policy, we have embedded DE&I in our recruitment process through education and tools to minimize unconscious bias, attract a more diverse talent pool, and ensure fair assessment of all candidates. Subsequently, we have embedded bias blockers in our organizational review process by introducing tools that consider different dimensions of diversity. In 2023, we ran e-learnings on unconscious bias and on cultural awareness bias for all employees. In Q3, we ran a pilot on inclusive leadership training as a part of our leadership development programs to enable us to develop a plan for inclusive leadership training in 2024.These actions taken in 2023 were applied across the organization to ensure a diverse and inclusive culture for all employees including top, upper- and senior managements. This section on gender balance constitutes our mandatory annual statutory sustainability reporting in accordance with 99b of the Danish Financial Statements Act. In the Sustainability Report, you can read more about the work we do to ensure diversity, equity and inclusion at Lundbeck.</mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
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<mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-4" id="s10_notesesefdkgaap__9__25" xml:lang="en">2026</mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx-4" id="s10_notesesefdkgaap__9__33" xml:lang="en">2026</mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderOtherManagementLevels>
<mrv:PrimaryActionsForFulfillmentOfTargetFigureOtherManagementLevels contextRef="ctx-2" id="s10_notesesefdkgaap__9__36" xml:lang="en">In 2023, we reviewed and updated our DE&I strategy to emphasize that we firmly believe that DE&I are key cornerstones to being a successful company and helping us deliver on our purpose of restoring brain health. As part of our DE&I policy, we have embedded DE&I in our recruitment process through education and tools to minimize unconscious bias, attract a more diverse talent pool, and ensure fair assessment of all candidates. Subsequently, we have embedded bias blockers in our organizational review process by introducing tools that consider different dimensions of diversity. In 2023, we ran e-learnings on unconscious bias and on cultural awareness bias for all employees. In Q3, we ran a pilot on inclusive leadership training as a part of our leadership development programs to enable us to develop a plan for inclusive leadership training in 2024.These actions taken in 2023 were applied across the organization to ensure a diverse and inclusive culture for all employees including top, upper- and senior managements. </mrv:PrimaryActionsForFulfillmentOfTargetFigureOtherManagementLevels>
<mrv:TheMainContentOfThePolicyOfTheUnderrepresentedGenderOtherManagementLevels contextRef="ctx-2" id="s10_notesesefdkgaap__9__35" xml:lang="en">In 2023, we reviewed and updated our DE&I strategy to emphasize that we firmly believe that DE&I are key cornerstones to being a successful company and helping us deliver on our purpose of restoring brain health. As part of our DE&I policy, we have embedded DE&I in our recruitment process through education and tools to minimize unconscious bias, attract a more diverse talent pool, and ensure fair assessment of all candidates. Subsequently, we have embedded bias blockers in our organizational review process by introducing tools that consider different dimensions of diversity. In 2023, we ran e-learnings on unconscious bias and on cultural awareness bias for all employees. In Q3, we ran a pilot on inclusive leadership training as a part of our leadership development programs to enable us to develop a plan for inclusive leadership training in 2024.These actions taken in 2023 were applied across the organization to ensure a diverse and inclusive culture for all employees including top, upper- and senior managements. </mrv:TheMainContentOfThePolicyOfTheUnderrepresentedGenderOtherManagementLevels>
<mrv:StatementOfThePolicyToIncreaseThePercentageOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx-2" id="s10_notesesefdkgaap__9__34" xml:lang="en">In 2023, we reviewed and updated our DE&I strategy to emphasize that we firmly believe that DE&I are key cornerstones to being a successful company and helping us deliver on our purpose of restoring brain health. As part of our DE&I policy, we have embedded DE&I in our recruitment process through education and tools to minimize unconscious bias, attract a more diverse talent pool, and ensure fair assessment of all candidates. Subsequently, we have embedded bias blockers in our organizational review process by introducing tools that consider different dimensions of diversity. In 2023, we ran e-learnings on unconscious bias and on cultural awareness bias for all employees. In Q3, we ran a pilot on inclusive leadership training as a part of our leadership development programs to enable us to develop a plan for inclusive leadership training in 2024.These actions taken in 2023 were applied across the organization to ensure a diverse and inclusive culture for all employees including top, upper- and senior managements. </mrv:StatementOfThePolicyToIncreaseThePercentageOfUnderrepresentedGenderOtherManagementLevels>
<mrv:PrimaryActionsForFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-2" id="s10_notesesefdkgaap__9__27" xml:lang="en">In 2023, we reviewed and updated our DE&I strategy to emphasize that we firmly believe that DE&I are key cornerstones to being a successful company and helping us deliver on our purpose of restoring brain health. As part of our DE&I policy, we have embedded DE&I in our recruitment process through education and tools to minimize unconscious bias, attract a more diverse talent pool, and ensure fair assessment of all candidates. Subsequently, we have embedded bias blockers in our organizational review process by introducing tools that consider different dimensions of diversity. In 2023, we ran e-learnings on unconscious bias and on cultural awareness bias for all employees. In Q3, we ran a pilot on inclusive leadership training as a part of our leadership development programs to enable us to develop a plan for inclusive leadership training in 2024.These actions taken in 2023 were applied across the organization to ensure a diverse and inclusive culture for all employees including top, upper- and senior managements. </mrv:PrimaryActionsForFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<gsd:AddressOfReportingEntityCountry contextRef="ctx-1" id="s10_notesesefdkgaap__7__10" xml:lang="en">Denmark</gsd:AddressOfReportingEntityCountry>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" id="s10_notesesefdkgaap__7__9" xml:lang="en">Valby</gsd:AddressOfReportingEntityDistrictName>
<fsa:AverageNumberOfEmployees contextRef="ctx-1" decimals="0" unitRef="pure">5566</fsa:AverageNumberOfEmployees>
<fsa:AverageNumberOfEmployees contextRef="ctx-46" decimals="0" unitRef="pure">5399</fsa:AverageNumberOfEmployees>
<gsd:NameOfSubmittingEnterprise contextRef="ctx-1" id="s10_notesesefdkgaap__7__12" xml:lang="en">H. Lundbeck A/S</gsd:NameOfSubmittingEnterprise>
<gsd:NameOfReportingEntity contextRef="ctx-1" id="s10_notesesefdkgaap__7__5" xml:lang="en">H. Lundbeck A/S</gsd:NameOfReportingEntity>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="s10_notesesefdkgaap__7__201" xml:lang="en">The Board of Directors and the Registered Executive Management have today considered and adopted the Annual Report of H. Lundbeck A/S for the financial year 1 January to 31 December 2023. The Consolidated Financial Statements have been prepared in accordance with IFRS AccountingStandards as adopted by the EU and furtherrequirements in the Danish Financial Statements Act, and the Parent Company Financial Statements have been prepared in accordance with the DanishFinancial Statements Act. The Management 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 31December 2023 of the Group and the ParentCompany and of the results of the Group and Parent Company operations and consolidated cash flows for the financial year 1 January to 31 December 2023. In our opinion, the Management Review includes a true and fair account of the development in the operations and financial 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 H. Lundbeck A/S for the financial year 1 January to 31 December 2023 with the file name HLUNDBECK-2023-12-31-en.zip has been prepared, in all material respects, in compliance with the ESEF Regulation. We recommend that the Annual Report be adopted at the Annual General Meeting. Management Statement</sob:StatementByExecutiveAndSupervisoryBoards>
<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" id="s10_notesesefdkgaap__7__202" xml:lang="en">Copenhagen</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" id="s10_notesesefdkgaap__7__203">2024-02-07</sob:DateOfApprovalOfAnnualReport>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-28" id="s10_notesesefdkgaap__7__204" xml:lang="en">Charl Gerhard Van Zyl</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-28" id="s10_notesesefdkgaap__7__205" xml:lang="en">President and CEO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-31" id="s10_notesesefdkgaap__7__209" xml:lang="en">Lars Bang</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-31" id="s10_notesesefdkgaap__7__210" xml:lang="en">Executive Vice President,Product, Development & Supply</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-34" id="s10_notesesefdkgaap__7__214" xml:lang="en">Joerg Hornstein</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-34" id="s10_notesesefdkgaap__7__215" xml:lang="en">Executive Vice President, CFO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-37" id="s10_notesesefdkgaap__7__219" xml:lang="en">Per Johan Luthman</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-37" id="s10_notesesefdkgaap__7__220" xml:lang="en">Executive Vice President,Research & Development</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-40" id="s10_notesesefdkgaap__7__224" xml:lang="en">Jacob Tolstrup</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-40" id="s10_notesesefdkgaap__7__225" xml:lang="en">Executive Vice President, Commercial Operations</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-29" id="s10_notesesefdkgaap__7__206" xml:lang="en">Lars Søren Rasmussen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-29" id="s10_notesesefdkgaap__7__207" xml:lang="en">Chair of the Board</cmn:DescriptionOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-32" id="s10_notesesefdkgaap__7__211" xml:lang="en">Lene Skole-Sørensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-32" id="s10_notesesefdkgaap__7__212" xml:lang="en">Deputy Chair</cmn:DescriptionOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-35" id="s10_notesesefdkgaap__7__216" xml:lang="en">Santiago Arroyo</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-38" id="s10_notesesefdkgaap__7__221" xml:lang="en">Jeffrey Berkowitz</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-41" id="s10_notesesefdkgaap__7__226" xml:lang="en">Lars Erik Holmqvist</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-30" id="s10_notesesefdkgaap__7__208" xml:lang="en">Jeremy Max Levin</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-33" id="s10_notesesefdkgaap__7__213" xml:lang="en">Ilse Dorothea Wenzel</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-36" id="s10_notesesefdkgaap__7__217" xml:lang="en">Hossein Armandi</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-43" id="s10_notesesefdkgaap__7__230" xml:lang="en">Employee representative</cmn:DescriptionOfMemberOfSupervisoryBoard>
<cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-42" id="s10_notesesefdkgaap__7__228" xml:lang="en">Employee representative</cmn:DescriptionOfMemberOfSupervisoryBoard>
<cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-39" id="s10_notesesefdkgaap__7__223" xml:lang="en">Employee representative</cmn:DescriptionOfMemberOfSupervisoryBoard>
<cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-36" id="s10_notesesefdkgaap__7__218" xml:lang="en">Employee representative</cmn:DescriptionOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-39" id="s10_notesesefdkgaap__7__222" xml:lang="en">Lasse Skibsbye</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-42" id="s10_notesesefdkgaap__7__227" xml:lang="en">Dorte Clausen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-43" id="s10_notesesefdkgaap__7__229" xml:lang="en">Camilla Gram Andersson</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notesesefdkgaap__7__233" xml:lang="en">TO THE SHAREHOLDERS OF H. LUNDBECK A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notesesefdkgaap__7__234" xml:lang="en">In our opinion, the Consolidated Financial Statements (pages 50-91) 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 Standards as adopted by the EU and further requirements in the Danish Financial Statements Act. Moreover, in our opinion, the Parent Company Financial Statements (pages 92-101) 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 of H. Lundbeck A/S for the financial year 1 January to 31 December 2023 comprise the consolidated statement of profit or loss and statement of comprehensive income, the consolidated statement of financial position, the consolidated statement of changes in equity, the consolidated statement of cash flows and the notes, including summary of material accounting policy information. The Parent Company Financial Statements of H. Lundbeck A/S for the financial year 1 January to 31 December 2023 comprise the statement of profit or loss, the statement of financial position, the statement of changes in equity, and the notes, including summary of material accounting policy information. Collectively referred to as the âFinancial Statementsâ.</arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="s10_notesesefdkgaap__7__235" xml:lang="en">We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards andrequirements 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. Independence We are independent of the Group in accordance with the International Ethics Standards Board forAccountantsâ International Code of Ethics forProfessional Accountants (IESBA Code) and the additional ethical requirements applicable inDenmark. We have also fulfilled our other ethical responsibilities in accordance with theserequirements 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 H. Lundbeck A/S on 24 March 2020 for the financial year 2020. We have been reappointed annually by shareholder resolution for a total period of uninterruptedengagement of 4 years including the financial year 2023.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="s10_notesesefdkgaap__7__236" xml:lang="en">Key audit matters are those matters that, in our professional judgment, 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 Sales deductions in the U.S. The Group provides rebates and discounts to customers in the U.S. that fall under certain government mandated reimbursement arrangements, of which the most significant is Medicaid. These arrangements result in deductions to gross sales in arriving at net revenue. The period passing between the sales to distributors and payment of the related rebates under the U.S. Federal and State Government Healthcare programs may be several months and requires the unsettled amounts to be recognized as a provision. The provision for rebates and discounts is based on several significant assumptions, including estimated rebate percentages and estimation of time from sale of the individual products to receipt of invoice under the U.S. Federal and State Government Healthcare programs.We focused on these arrangements because they are complex and require significant estimation by Management in establishing an appropriate provision for the unsettled amounts. This included estimation of sales volumes subject to the rebates, estimation of applicable rebate rates, and estimation of the lag time described above. We refer to note 1.5, 15 and 25 in the Consolidated Financial Statements. Impairment of product rights Product rights are tested when there is an indication of impairment, and product rights not yet commercialized are tested annually for impairment.The recoverability of the carrying value of product rights is contingent on future cash flows and/or the outcome of research and development activities. The determination of the recoverable amounts includes significant estimates, which are highly sensitive and depend upon key assumptions and judgments, including the probability of technical and regulatory success, amount and timing of projected future cash flows, patent expiry, and discount rate assumptions. Changes in these assumptions could have an impact on the recoverable amount of product rights. We focused on this area as the amounts involved are material and there is a risk that the product rights will be impaired if the key assumptions deviate negatively from the expectations.We refer to note 1.5, 6 and 25 in the Consolidated Financial Statements. How our audit addressed the key audit matter We performed risk assessment procedures to obtain an understanding of the IT systems, business processes and relevant controls for rebates and discounts in the U.S. We assessed whether the controls were designed and implemented to effectively address the risk of material misstatements. For selected controls, which we planned to rely on, we tested whether these were performed on a consistent basis.We obtained Managementâs calculations under the reimbursement arrangements and evaluated the accuracy of the calculations made. Further, we assessed, tested and challenged key data inputs and the significant assumptions applied by management, including the estimate of the period from sale to receipt of invoice. We considered the Groupâs historical provisions by comparing the actual rebate with the rebate percentage estimate used by Management to recognize the provision, including performing a retrospective review of the prior period provisions compared to subsequent payments to evaluate the accuracy of Managementâs estimate and to identify any potential management bias. We evaluated the presentation and disclosures of sales deductions in the U.S. in the Consolidated Financial Statements. We performed risk assessment procedures to obtain an understanding of the business processes and relevant controls for impairment indicators and the determination of the recoverability amount of productrights. We assessed whether the controls were designed and implemented to effectively address the risk of material misstatements. For selected controls, which we planned to rely on, we tested whether these were performed on a consistent basis.For product rights with impairment indicators and product rights not yet commercialized, we among others: ⢠Tested Managementâs process for determining the recoverable amount; ⢠Evaluated the appropriateness of the methodology used in the impairment tests; ⢠Evaluated Managementâs key assumptions and judgments used in the impairment tests, including probability of technical and regulatory success, amount and timing of projected future cash flows, and expected impact of loss of exclusivity; ⢠Tested the underlying data used in the impairment tests; and ⢠Included our in-house valuation experts to assess the valuation techniques used and to assist with the evaluation of certain key assumptions, including the discount rates applied. We evaluated the disclosures of impairment testing in the Financial Statements. </arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notesesefdkgaap__7__237" xml:lang="en">Management is responsible for Management Review (pages 3-48 and page 107, respectively). Our opinion on the Financial Statements does not cover Management 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 whetherManagement 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 Management Review includes the disclosures required by the Danish Financial Statements Act and Article 8 of Regulation (EU) 2020/852 (EU TaxonomyRegulation). 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 Management Review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="s10_notesesefdkgaap__7__238" xml:lang="en">Management is responsible for the preparation of consolidated 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 the preparation of parent company financial statements that give a true and fair view in accordance with 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="s10_notesesefdkgaap__7__239" 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. 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 judgment and maintain professional skepticism 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 withgovernance 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="s10_notesesefdkgaap__7__240" xml:lang="en">As part of our audit of the Financial Statements we performed procedures to express an opinion on whether the annual report of H. Lundbeck A/S for the financial year 1 January to 31 December 2023 with the filename HLUNDBECK-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 judgment where necessary; ⢠Ensuring consistency between iXBRL tagged data and the Consolidated Financial Statementspresented in human-readable format; and ⢠For such internal control as Managementdetermines 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 judgment, 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, including notes. In our opinion, the annual report of H. Lundbeck A/S for the financial year 1 January to 31 December 2023 with the file name HLUNDBECK-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="s10_notesesefdkgaap__7__241" xml:lang="en">Hellerup</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx-1" id="s10_notesesefdkgaap__7__242">2024-02-07</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx-45" id="s10_notesesefdkgaap__7__245" xml:lang="en">PricewaterhouseCoopers</cmn:NameOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx-44" id="s10_notesesefdkgaap__7__243" xml:lang="en">PricewaterhouseCoopers</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-44" id="s10_notesesefdkgaap__7__244" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-45" id="s10_notesesefdkgaap__7__246" xml:lang="en">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-44" id="s10_notesesefdkgaap__7__247" xml:lang="en">Lars Baungaard</cmn:NameAndSurnameOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-45" id="s10_notesesefdkgaap__7__250" xml:lang="en">Torben Jensen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-44" id="s10_notesesefdkgaap__7__248" xml:lang="en">State Authorized Public Accountant</cmn:DescriptionOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-45" id="s10_notesesefdkgaap__7__251" xml:lang="en">State Authorized Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-44" id="s10_notesesefdkgaap__7__249" xml:lang="en">mne23331</cmn:IdentificationNumberOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-45" id="s10_notesesefdkgaap__7__252" xml:lang="en">mne18651</cmn:IdentificationNumberOfAuditor>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" id="s10_notesesefdkgaap__7__13" xml:lang="en">Ottiliavej 9</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx-1" id="s10_notesesefdkgaap__7__6" xml:lang="en">Ottiliavej</gsd:AddressOfReportingEntityStreetName>
<gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx-1" id="s10_notesesefdkgaap__7__7" xml:lang="en">9</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" id="s10_notesesefdkgaap__7__14" xml:lang="en">2500</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" id="s10_notesesefdkgaap__7__8" xml:lang="en">2500</gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx-1" id="s10_notesesefdkgaap__7__11" xml:lang="en">56759913</gsd:IdentificationNumberCvrOfReportingEntity>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" id="s10_notesesefdkgaap__7__15" xml:lang="en">56759913</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<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">5493006R4KC2OI5D3470</gsd:LegalEntityIdentifierOfReportingEntity>
<fsa:ClassOfReportingEntity contextRef="ctx-1" xml:lang="en">Reporting class D</fsa:ClassOfReportingEntity>
<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>