Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2023-12-31 | 3242362000 | dkk |
| ifrs-full:Assets | 2022-12-31 | 3318320000 | dkk |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2023-01-01 | 2023-12-31 | 5261016000 | dkk |
| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 5375006000 | dkk |
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<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-2" id="s7_notesesefdkgaap__7__10" xml:lang="en">Statutory reporton Gender Composition of Management, cf. Section 99b of the Danish Financial Statements ActPursuant to Section 139c of the Danish Companies Act, Brødrene A & O Johansen A/S (hereinafter called AO) has set target figures for increasing the proportion of the underrepresented gender at the Board of Direc-tors and at the Companyâs other management levels and prepared a policy to increase the proportion of the underrepresented gender at the Companyâs other management levels.This statutory report on the gender composition of Brødrene A & O Johansen A/Sâ management, cf. section 99b of the Danish Financial Statements Act, is part of the Managementâs Review in the Annual Report for 2023 and covers the period 1 January â 31 December 2023. Board of directorsOur goal is that the Board of Directors is composed in such a way that it is effectively able to perform its tasks related to strategy development, management and control. We will seek to nominate candidates whose profiles and skills are best suited for the Company taking into consideration AOâs present and anticipated future activities, development, and challenges. When candidates for the Board of Directors are to be nomi-nated, gender is considered with due regard to the Companyâs other recruitment criteria, including require-ments for professional qualifications, industry experi-ence, educational background, etc.* As defined in the Danish Act No. 568 of 10 May 2022.In 2022, the Board of Directors evaluated the compo-sition of the Board and made a recommendation of changing the composition of the Board to maintain and strengthen the Companyâs present and anticipated requirements regarding skills and qualifications.In 2022, the Board of Directors had set a target figure of 20% for the underrepresented gender in the Board of Directors.This was fulfilled at the Annual General Meeting in March 2023, and at the end of 2023 the Company's shareholder-elected Board members consisted of: 1 woman and 4 men (2022: 0 women and 4 men). As a result, the Board of Directors decided to set a new target figure of 40% for the underrepresented gender of the Board of Directors, so that the shareholder-elected Board members are to be composed of 2 women and 3 men on or before the Annual General Meeting to be held in 2028. This target figure is higher than the overall composition of men and women in the Companyâs workforce. In the light of this, the Board of Directors finds the target figure ambitious but still realistic within the timeframe set.The targets and composition can be illustrated as follows:Board of Directors2023Number of Directors 5Gender composition of women and men 20%/80%Target for percentage of women in the Board of Directors 40%Target year 2028Other management levelsThe Board of Directors has prepared a policy to increase the proportion of the underrepresented gender at the Companyâs other management levels defined as the Executive Board, functional and regional managers with staff responsibility*. The policy can be viewed at:â Statutory report on diversityhttps://ao.dk/om-ao/investor-relations/in-english/compa-ny-profile/target-figures-and-policies-for-the-gender-composi-tion-of-management_2023The overall goal of the policy is to create a good and versatile workplace that promotes equal career oppor-tunities for both women and men in AO. Our plan is to work toward and equal gender composition at other management levels knowing that this may take some time as the general gender composition in the industry is far from equal. At the end of 2023, the gender compo-sition of the Companyâs workforce at Group level was 21% women and 79% men (2022: 19% women and 81% men).In 2023, a re-assessment was made to evaluate whether the planned actions and activities are sufficient to reach our target for the proportion of women managers at other management levels of the Company. It is still our assessment that the initiatives will have a positive long-term effect, and therefore we do not, at present, find any cause to change the initiatives to increase the proportion of women at other management levels. In 2023, we have therefore once more focused on the initiatives mentioned below to increase the proportion of women managers: · All management positions are posted internally, and employees are encouraged to apply for them, regard-less of gender. We focus on encouraging qualified candidates of both genders to apply for any position. · A formal recruitment process is followed in connec-tion with the filling of vacant positions at all manage-ment levels, as it secures the recruitment of the best qualified employee. To secure equal opportunities for both genders, AO focuses on offering its employees flexible schemes for education, training, and personal development. · A good balance between work life and personal life is ensured through staff development interviews, and a clarification of the individual employeeâs own wishes for training needs and career development is established. · Appropriate professional and personal skills devel-opment is offered either by means of training, changes in job content, or changed responsibilities in the employeeâs current position. There is particular focus on encouraging both genders to develop their own management skills. · The setting of target figures for the gender composi-tion at other management levels.At the end of 2022 and in accordance with the new rules of the Danish Companies Act, AO set a target figure of 15% women at other management levels to be met in 2023.By the end of 2023, the proportion of women at other management levels was 14%.The setting of target figures is a step in the direction towards achieving a gender composition at AOâs other management levels which reflects the overall gender composition in AO. 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Instead, target figures and policy for the gender compo-sition serve to raise awareness of the gender composi-tion in such a way that it becomes a fundamental part of the assessment on an equal footing with professional and management skills, when the Company recruits or appoints managers.The Board of Directors reviews the target figures, the policy, actions, and results once a year to, if necessary, adjust the set target figures and the prepared policy for the development of the gender composition in the Company.</mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
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unitRef="pure">0.40</mrv:TargetFigureInPercentageOfUnderrepresentedGenderBoardOfDirectors>
<mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-4" id="s7_notesesefdkgaap__9__15">2028</mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<mrv:TheMainContentOfThePolicyOfTheUnderrepresentedGenderOtherManagementLevels contextRef="ctx-2" id="s7_notesesefdkgaap__9__24" xml:lang="en">Other management levelsThe Board of Directors has prepared a policy to increase the proportion of the underrepresented gender at the Companyâs other management levels defined as the Executive Board, functional and regional managers with staff responsibility*. The policy can be viewed at:â Statutory report on diversityhttps://ao.dk/om-ao/investor-relations/in-english/compa-ny-profile/target-figures-and-policies-for-the-gender-composi-tion-of-management_2023The overall goal of the policy is to create a good and versatile workplace that promotes equal career oppor-tunities for both women and men in AO. Our plan is to work toward and equal gender composition at other management levels knowing that this may take some time as the general gender composition in the industry is far from equal. At the end of 2023, the gender compo-sition of the Companyâs workforce at Group level was 21% women and 79% men (2022: 19% women and 81% men).In 2023, a re-assessment was made to evaluate whether the planned actions and activities are sufficient to reach our target for the proportion of women managers at other management levels of the Company. It is still our assessment that the initiatives will have a positive long-term effect, and therefore we do not, at present, find any cause to change the initiatives to increase the proportion of women at other management levels. In 2023, we have therefore once more focused on the initiatives mentioned below to increase the proportion of women managers: · All management positions are posted internally, and employees are encouraged to apply for them, regard-less of gender. We focus on encouraging qualified candidates of both genders to apply for any position. · A formal recruitment process is followed in connec-tion with the filling of vacant positions at all manage-ment levels, as it secures the recruitment of the best qualified employee. To secure equal opportunities for both genders, AO focuses on offering its employees flexible schemes for education, training, and personal development. · A good balance between work life and personal life is ensured through staff development interviews, and a clarification of the individual employeeâs own wishes for training needs and career development is established. · Appropriate professional and personal skills devel-opment is offered either by means of training, changes in job content, or changed responsibilities in the employeeâs current position. There is particular focus on encouraging both genders to develop their own management skills. · The setting of target figures for the gender composi-tion at other management levels.At the end of 2022 and in accordance with the new rules of the Danish Companies Act, AO set a target figure of 15% women at other management levels to be met in 2023.By the end of 2023, the proportion of women at other management levels was 14%.The setting of target figures is a step in the direction towards achieving a gender composition at AOâs other management levels which reflects the overall gender composition in AO. We expect that continued focus on management courses in the coming years will have a positive impact on the proportion of women at other management levels.The targets and composition can be illustrated as follows:Other management levels2023Number of managers at other management levels 49Gender composition of women and men 14%/86%Target for percentage of women 20%Target year 2025Reporting and reviewing The set target figures are not to be understood as fixed and unalterable quotas, as the most important thing is that the Companyâs managers have the necessary skills. Instead, target figures and policy for the gender compo-sition serve to raise awareness of the gender composi-tion in such a way that it becomes a fundamental part of the assessment on an equal footing with professional and management skills, when the Company recruits or appoints managers.The Board of Directors reviews the target figures, the policy, actions, and results once a year to, if necessary, adjust the set target figures and the prepared policy for the development of the gender composition in the Company.</mrv:TheMainContentOfThePolicyOfTheUnderrepresentedGenderOtherManagementLevels>
<mrv:StatementOfThePolicyToIncreaseThePercentageOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx-2" id="s7_notesesefdkgaap__9__23" xml:lang="en">Other management levelsThe Board of Directors has prepared a policy to increase the proportion of the underrepresented gender at the Companyâs other management levels defined as the Executive Board, functional and regional managers with staff responsibility*. The policy can be viewed at:</mrv:StatementOfThePolicyToIncreaseThePercentageOfUnderrepresentedGenderOtherManagementLevels>
<mrv:PrimaryActionsForFulfillmentOfTargetFigureOtherManagementLevels contextRef="ctx-2" id="s7_notesesefdkgaap__9__25" xml:lang="en">The setting of target figures is a step in the direction towards achieving a gender composition at AOâs other management levels which reflects the overall gender composition in AO. We expect that continued focus on management courses in the coming years will have a positive impact on the proportion of women at other management levels</mrv:PrimaryActionsForFulfillmentOfTargetFigureOtherManagementLevels>
<mrv:TotalNumberOfOtherManagementLevels contextRef="ctx-4"
decimals="0"
id="s7_notesesefdkgaap__9__19"
unitRef="pure">49</mrv:TotalNumberOfOtherManagementLevels>
<mrv:PercentageOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx-4"
decimals="2"
id="s7_notesesefdkgaap__9__20"
unitRef="pure">0.14</mrv:PercentageOfUnderrepresentedGenderOtherManagementLevels>
<mrv:TargetFigureInPercentageOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx-4"
decimals="2"
id="s7_notesesefdkgaap__9__21"
unitRef="pure">0.20</mrv:TargetFigureInPercentageOfUnderrepresentedGenderOtherManagementLevels>
<mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx-4" id="s7_notesesefdkgaap__9__22">2025</mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderOtherManagementLevels>
<mrv:LinkToStatementOfDiversityPolicies contextRef="ctx-1" id="s7_notesesefdkgaap__7__7">https://ao.dk/om-ao/investor-relations/in-english/compa-ny-profile/diversity_policy_2023</mrv:LinkToStatementOfDiversityPolicies>
<mrv:LinkToStatementOfPolicyForDataEthics contextRef="ctx-27" id="s7_notesesefdkgaap__7__8">https://ao.dk/globalassets/download/regnskabsdata/2023/data_ethics_2023_report.pd</mrv:LinkToStatementOfPolicyForDataEthics>
<mrv:LinkToCorporateGovernanceReport contextRef="ctx-1" id="s7_notesesefdkgaap__7__27">https://ao.dk/globalassets/download/regnskabsdata/2023/corporate_governance_2023e_report.pdf</mrv:LinkToCorporateGovernanceReport>
<fsa:AverageNumberOfEmployees contextRef="ctx-1"
decimals="0"
id="s7_notesesefdkgaap__7__66"
unitRef="pure">841</fsa:AverageNumberOfEmployees>
<fsa:AverageNumberOfEmployees contextRef="ctx-42"
decimals="0"
id="s7_notesesefdkgaap__8__67"
unitRef="pure">822</fsa:AverageNumberOfEmployees>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="s7_notesesefdkgaap__7__149" xml:lang="en">The Board of Directors and the Executive Board have today discussed and approved the annual report of Brødrene A & O Johansen A/S for 2023. The annual report has been prepared in accordance with International Financial Reporting Standards as adopted by the EU and additional disclosure require-ments in the Danish Financial Statements Act. In our opinion, the consolidated financial state-ments and the Parent Companyâs financial state-ments give a true and fair view of the Groupâs and the Parent Companyâs assets, liabilities and finan-cial position at 31 December 2023 and of the results of the Groupâs and the Parent Companyâs operations and cash flows for the financial year 1 January â 31 December 2023.Further, in our opinion the Managementâs Review includes a fair review of the development in the Groupâs and the Parent Companyâs operations and financial matters, the net profit or loss for the year and of the Groupâs and the Parent Companyâs finan-cial position 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 for the financial year 1 January â 31 December 2023, file name 5299004B6ZEGVCR9ZR75-2023-12-31-en.zip, has been prepared in accordance with the ESEF Regula-tion in all material respects.The annual report is submitted to the Annual General Meeting for approval.</sob:StatementByExecutiveAndSupervisoryBoards>
<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" id="s7_notesesefdkgaap__7__150" xml:lang="en">Albertslund</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" id="s7_notesesefdkgaap__7__151">2024-02-21</sob:DateOfApprovalOfAnnualReport>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-28" id="s7_notesesefdkgaap__7__152" xml:lang="en">Niels A. Johansen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-29" id="s7_notesesefdkgaap__7__154" xml:lang="en">Per Toelstang</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-28" id="s7_notesesefdkgaap__7__153" xml:lang="en">CEO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-29" id="s7_notesesefdkgaap__7__155" xml:lang="en">CFO/Deputy CEO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-30" id="s7_notesesefdkgaap__7__156" xml:lang="en">Stefan Funch Jensen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-31" id="s7_notesesefdkgaap__7__158" xml:lang="en">Lili Johansen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-30" id="s7_notesesefdkgaap__7__157" xml:lang="en">CTO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-31" id="s7_notesesefdkgaap__7__159" xml:lang="en">CHRO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-32" id="s7_notesesefdkgaap__7__160" xml:lang="en">Henning Dyremose</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-33" id="s7_notesesefdkgaap__7__162" xml:lang="en">Erik Holm</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-32" id="s7_notesesefdkgaap__7__161" xml:lang="en">Chair</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-33" id="s7_notesesefdkgaap__7__163" xml:lang="en">Deputy Chair</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-34" id="s7_notesesefdkgaap__7__164" xml:lang="en">René Alberg</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-35" id="s7_notesesefdkgaap__7__165" xml:lang="en">Ann Fogelgren</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-36" id="s7_notesesefdkgaap__7__166" xml:lang="en">Peter Gath</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-37" id="s7_notesesefdkgaap__7__167" xml:lang="en">Leif Hummel</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-38" id="s7_notesesefdkgaap__7__168" xml:lang="en">Marlene L. Jakobsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-39" id="s7_notesesefdkgaap__7__169" xml:lang="en">Niels A. Johansen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="s7_notesesefdkgaap__7__172" xml:lang="en">Our opinionIn our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements give a true and fair view of the Groupâs and the Parent Compa-nyâs 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 require-ments in the Danish Financial Statements Act.Our opinion is consistent with our Auditorâs Long-form Report to the Audit Committee and the Board of Direc-tors.What we have auditedThe Consolidated Financial Statements and Parent Company Financial Statements of Brødrene A & O Johansen A/S for the financial year 1 January to 31 December 2023 comprise income statement and statement of comprehensive income, balance sheet, statement of changes in equity, cash flow statement 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="s7_notesesefdkgaap__7__173" xml:lang="en">Basis for opinionWe conducted our audit in accordance with Interna-tional Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibili-ties 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 Account-ants (IESBA Code) and the additional ethical require-ments 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 Regula-tion (EU) No 537/2014 were not provided.AppointmentWe were first appointed auditors of Brødrene A & O Johansen A/S on 19 March 2021 for the financial year 2021. We have been reappointed annually by share-holder resolution for a total period of uninterrupted engagement of 3 years including the financial year 2023.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="s7_notesesefdkgaap__7__174" xml:lang="en">Key audit mattersKey audit matters are those matters that, in our profes-sional 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 Finan-cial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.Key audit matter Recognition of revenueRevenue is measured at fair value of the consideration agreed exclusive of VAT, duties and deduction of discounts and customer bonus.We focused on revenue recognition because revenue is the most significant financial statement line item, consists of a large number of IT-dependent transactions and is based on many individual contracts. We refer to note 2.1 of the Financial Statements.Measurement of inventories and calculation of supplier bonus receivable Inventories are measured at the lower of cost and net realisable value. The measurement of inventories contains significant accounting estimates related to their net realisable value and expected supplier bonus. The calculation of supplier bonus is based on individual and complex contracts as well as estimates of the total purchases for the year made through international procurement cooperation. We focused on the measurement of inventories as inventories represent a significant line item in the Financial Statements and since technical obso-lescence of inventories and changes in consumption patterns may lead to significant write-downs. We focused on the calculation of supplier bonus receivables as the estimate is based on individual and complex contracts as well as estimates of the totalpurchases for the year made through international procurement cooperation.We refer to notes 2.2 and 3.4 of the Financial Statements.How our audit addressed the key audit matterWe carried out risk assessment procedures to gain an understanding of relevant IT systems, business procedures and controls for revenue recognition, including customer bonus. For relevant controls we assessed whether they were designed and implemented to effectively address the risk of material misstatement. For selected controls, which we planned to rely on in our audit, we tested whether they had been carried out on a consistent basis.We used data analysis to identify revenue transactions that did not follow the usual or expected transac-tion pattern. On a sample basis we tested these transactions to the underlying contractual basis.We performed analytical procedures over revenue and discussed significant fluctuations with management and obtained corroborating evidence of material fluctuations, where deemed necessary.We reviewed Management's calculation of customer bonus and on sample basis tested it to the underlying contracts as well as to subsequent and historical settlements.We carried out risk assessment procedures to gain an understanding of relevant IT systems, business procedures and controls for inventories and supplier bonus.s. For relevant controls, we assessed whether they were designed and implemented to effectively address the risk of material misstatement. For selected controls, which we planned to rely on in our audit, we tested whether they had been carried out on a consistent basis.We attended the physical inventory cycle counts and performed test counts at selected warehouse loca-tions in order to obtain sufficient appropriate evidence of the existence and condition of the inventories. We compared cost prices with underlying documentation and reviewed Management's method, assump-tions and data for its estimate of the net realisable value of the individual goods, including look back analysis of historical inventory write-downs. On a sample basis, we tested Management's calculation of supplier bonus to the underlying contractual basis, as well as managementâs look back analysis of historical settlements and confirmations from coun-terparties.In addition, we reviewed Management's assumptions and data for its estimates of the total purchases made through international procurement cooperations and expected final settlements.</arr:KeyAuditMattersAudit>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s7_notesesefdkgaap__7__171" xml:lang="en">To the shareholders of Brødrene A & O Johansen A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s7_notesesefdkgaap__7__175" xml:lang="en">Statement on Managementâs ReviewManagement is responsible for Managementâs Review.Our opinion on the Financial Statements does not cover Managementâs Review, and we do not express any form of assurance conclusion thereon.In connection with our audit of the Financial State-ments, our responsibility is to read Managementâs Review and, in doing so, consider whether Manage-mentâs Review is materially inconsistent with the Finan-cial Statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.Moreover, we considered whether Managementâs Review includes the disclosures required by the Danish Financial Statements Act and article 8 of Regulation (EU) 2020/852 (EU Taxonomy Regulation).Based on the work we have performed, in our view, Managementâs Review is in accordance with the Consol-idated Financial Statements and the Parent Company Financial Statements and has been prepared in accord-ance 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 misstate-ment in Managementâs Review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="s7_notesesefdkgaap__7__176" xml:lang="en">Managementâs responsibilities for the Financial StatementsManagement is responsible for the preparation of consolidated financial statements and parent company financial statements that give a true and fair view in accordance with IFRS Accounting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.In preparing the Financial Statements, Manage-ment 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="s7_notesesefdkgaap__7__177" xml:lang="en">Auditorâs responsibilities for the audit of the Financial StatementsOur objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorâs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. 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 applicable in Denmark, we exercise professional judgement and maintain profes-sional scepticism throughout the audit. We also: · Identify and assess the risks of material misstate-ment 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 collu-sion, 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 appropriate in the circumstances, 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 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 auditorâs report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditorâs report. However, future events or conditions may cause the Group or the Parent Company to cease to continue as a going concern. · Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that gives a true and fair view. · Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the Consolidated Financial Statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence and, where applicable, actions taken to eliminate threats or safeguards applied.From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the Financial State-ments of the current period and are therefore the key audit matters. We describe these matters in our audi-torâs report unless law or regulation precludes public disclosure about the matter.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="s7_notesesefdkgaap__7__178" 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 Brødrene A & O Johansen A/S for the financial year 1 January to 31 December 2023 with the filename 5299004B6ZEGVCR9ZR75-2023-12-31-en.zip is prepared, in all material respects, in compli-ance 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 State-ments 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 judge-ment, 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 proce-dures include: · Testing whether the annual report is prepared in XHTML format; · Obtaining an understanding of the companyâs iXBRL tagging process and of internal control over the tagging process; · Evaluating the completeness of the iXBRL tagging of the Consolidated Financial Statements including notes; Evaluating the appropriateness of the companyâs use of iXBRL elements selected from the ESEF taxonomy and the creation of extension elements where no suitable element in the ESEF taxonomy has been identified; · Evaluating the use of anchoring of extension elements to elements in the ESEF taxonomy; and · Reconciling the iXBRL tagged data with the audited Consolidated Financial Statements.In our opinion, the annual report of Brødrene A & O Johansen A/S for the financial year 1 January to 31 December 2023 with the file name 5299004B6ZEG-VCR9ZR75-2023-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx-1" id="s7_notesesefdkgaap__7__179" xml:lang="en">Hellerup</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx-1" id="s7_notesesefdkgaap__7__180">2024-02-21</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx-40" id="s7_notesesefdkgaap__7__181" xml:lang="en">PricewaterhouseCoopers,Statsautoriseret Revisionspartnerselskab,</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-40" id="s7_notesesefdkgaap__7__182">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-40" id="s7_notesesefdkgaap__7__183" xml:lang="en">Anders Stig Lauritsen</cmn:NameAndSurnameOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-41" id="s7_notesesefdkgaap__7__186" xml:lang="en">Flemming Eghoff</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-41" id="s7_notesesefdkgaap__7__187" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-40" id="s7_notesesefdkgaap__7__184" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-40" id="s7_notesesefdkgaap__7__185">mne32800</cmn:IdentificationNumberOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-41" id="s7_notesesefdkgaap__7__188">mne30221</cmn:IdentificationNumberOfAuditor>
<gsd:NameOfSubmittingEnterprise contextRef="ctx-1" id="s7_notesesefdkgaap__7__199" xml:lang="en">Brødrene A & O Johansen A/S</gsd:NameOfSubmittingEnterprise>
<gsd:NameOfReportingEntity contextRef="ctx-1" id="s7_notesesefdkgaap__7__191" xml:lang="en">Brødrene A & O Johansen A/S</gsd:NameOfReportingEntity>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" id="s7_notesesefdkgaap__7__210" xml:lang="en">Rørvang 3</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx-1" id="s7_notesesefdkgaap__7__201" xml:lang="en">Rørvang</gsd:AddressOfReportingEntityStreetName>
<gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx-1" id="s7_notesesefdkgaap__7__202" xml:lang="en">3</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" id="s7_notesesefdkgaap__7__211" xml:lang="en">2620 Albertslund</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" id="s7_notesesefdkgaap__7__203" xml:lang="en">2620</gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:RegisteredOfficeOfReportingEntity contextRef="ctx-1" id="s7_notesesefdkgaap__7__205" xml:lang="en">Albertslund</gsd:RegisteredOfficeOfReportingEntity>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" id="s7_notesesefdkgaap__7__204" xml:lang="en">Albertslund</gsd:AddressOfReportingEntityDistrictName>
<gsd:TelephoneNumberOfReportingEntity contextRef="ctx-1" id="s7_notesesefdkgaap__7__206" xml:lang="en">70 28 00 00</gsd:TelephoneNumberOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx-1" id="s7_notesesefdkgaap__7__207">www.ao.dk</gsd:HomepageOfReportingEntity>
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<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" id="s7_notesesefdkgaap__7__208">58210617</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:LegalEntityIdentifierOfSubmittingEnterprise contextRef="ctx-1" id="s7_notesesefdkgaap__7__209">5299004B6ZEGVCR9ZR75</gsd:LegalEntityIdentifierOfSubmittingEnterprise>
<gsd:InformationOnTypeOfSubmittedReport contextRef="ctx-1">Annual report</gsd:InformationOnTypeOfSubmittedReport>
<cmn:TypeOfAuditorAssistance contextRef="ctx-1">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">2023-01-01</gsd:ReportingPeriodStartDate>
<gsd:ReportingPeriodEndDate contextRef="ctx-1">2023-12-31</gsd:ReportingPeriodEndDate>
<gsd:PrecedingReportingPeriodStartDate contextRef="ctx-1">2022-01-01</gsd:PrecedingReportingPeriodStartDate>
<gsd:PredingReportingPeriodEndDate contextRef="ctx-1">2022-12-31</gsd:PredingReportingPeriodEndDate>
<gsd:LegalEntityIdentifierOfReportingEntity contextRef="ctx-1">5299004B6ZEGVCR9ZR75</gsd:LegalEntityIdentifierOfReportingEntity>
<fsa:ClassOfReportingEntity contextRef="ctx-1">Regnskabsklasse D</fsa:ClassOfReportingEntity>
<arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1">Opinion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
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</xbrli:xbrl>