Assets
| Type | Time | Amount | Unit |
|---|
Revenue
| Type | Start date | End date | Amount | Unit |
|---|
XML
See the xml submitted here:
XML: INVALID
Separator
The full data:
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<mrv:ManagementsReview contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Directorsâ report</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Directorsâ report</td></tr><tr><td colspan="1">Development in activities and finances</td></tr><tr><td colspan="1">The fair value of the investment in life insurance contracts decreased from USD 356,920 thousand on 31 December 2023 to USD 284,311 thousand on 31 December 2024. The internal rate of return (IRR) was stable during 2024 and had minimal effect on the fair value measurement of the assets. The fair value of the investments is estimated by the Alternative Investment Fund Manager (Ress Capital AB in Sweden) based primarily on life expectancy and insurance premium outlooks. The change in fair value of these life insurance contracts is specified in note 12. Explanations to the decrease in total assets for Group are redemptions by several large investors who have been invested with Ress Life Investments A/S for several years, in combination with smaller subscription amounts for new shares and increased competition from fixed income related investments. Thus, increases in US interest rates and bond yields have been a negative factor for asset growth.</td></tr><tr><td colspan="1">During the period, 5,701 new ordinary shares of EUR 500 nominal value per share were issued, 43,350 shares were bought back from investors and no shares were resold to investors. The Group holds 62,375 treasury shares at 31 December 2024. The sole purpose of the Group buying shares is to accommodate the shareholdersâ right to execute a redemption of shares as per the provisions of in the Articles of Association.</td></tr><tr><td colspan="1">As of 31 December 2024, the Group had USD 10,449 thousand of current assets compared to USD 16,368 thousand as of 31 December 2023. The investments in US Treasury bills held by the Group are for cash management purposes.</td></tr><tr><td colspan="1">Market update</td></tr><tr><td colspan="1">The secondary market for US life insurance policies continued to grow in 2024. The fact that the supply in the market is driven by factors mainly unrelated to macroeconomic conditions has meant that the secondary market in 2024 has been largely unaffected by events in other parts of the financial markets. However, an indirect effect of rising interest rates and bond yields is that the credit outlook for US life insurance companies has improved.</td></tr><tr><td colspan="1">The purchase IRRs for reviewed policies remained stable during the year for higher quality policies, while a positive upward trend in IRRs for riskier assets was noted.</td></tr><tr><td colspan="1">Development in the fund</td></tr><tr><td colspan="1">As of 31 December 2024, all life insurance policies were owned directly by the Group. The Group owned 378 policies issued by over 55 different US-based life insurance companies. The total face value of the policies exceeds USD 1.1 billion.</td></tr><tr><td colspan="1">During the fiscal year, the fund experienced 9 policies paying out with a total USD 8 million in face amount. The actual number of maturities is below the expected number of maturities while also the average size of maturing policies has been below the portfolioâs average policy size.</td></tr><tr><td colspan="1">Result for the period</td></tr><tr><td colspan="1">During the period, the net asset value of the Group has increased from USD 2,437 per share at 31 December 2023 to USD 2,595 per share at 31 December 2024. The increase in the net asset value per share is 6.5%. Managementâs expectations of a long term target is 7.0% in US dollars per annum. The lower than expected return is mainly caused by the actual number of maturities and average maturities of life policies both being below expected amounts. The Groupâs operating costs decreased to USD 6,998 thousand for the 12-month period ending 31 December 2024, compared to USD 8,801 thousand for the 12-month period ending 31 December 2023.</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Directorsâ report</td></tr><tr><td colspan="1">Result for the period â continued</td></tr><tr><td colspan="1">The Annual Report shows a comprehensive income amounting to USD 20,464 thousand for the period 1 January 2024 â 31 December 2024 compared with USD 5,881 thousand for the period 1 January 2023 â 31 December 2023. Even though the result is below expectation, the Management considers the result of the period to be satisfactory, given the volatile nature of life insurance policy pay-outs from year to year.</td></tr><tr><td colspan="1">The decrease in total assets for Ress Life investments A/S has not been a major factor to the return of the Group. Policies that have been sold, have been sold at values close to the book values. Furthermore, excess capital held for some periods have been invested in treasury bills which had an annual return of over 5% for most parts of 2024.</td></tr><tr><td colspan="1">Realized maturities â actual to expected</td></tr><tr><td colspan="1">Since the launch of the fund in April 2011 the number of maturities is in line with expectations. But, for the period 2023-2024, the number of maturities was below expectations.</td></tr><tr><td colspan="1">The below graphs show the actual number of maturities/proceeds from maturities (red) versus estimated expectation (blue). The portfolio has experienced more than USD 180 million worth of maturities since inception.</td></tr><tr><td colspan="1">Forward-looking statements</td></tr><tr><td colspan="1">Expectations towards the future, including with regards to future levels of profit as discussed in this report are inherently associated with risks and uncertainties, and may be affected by macroeconomic circumstances outside of Managementâs control. Consequently, realized results may deviate significantly from reported outlooks and expectations expressed in this report or elsewhere. Refer also to the risk described in note 12.</td></tr><tr><td colspan="1">Unusual circumstances</td></tr><tr><td colspan="1">Management is giving ongoing consideration to the current macroeconomic climate, with a risk of an increase in global inflation and a high level of volatility in financial markets. Currently, no material impact on the Groupâs operation is expected.</td></tr><tr><td colspan="1">Market outlook</td></tr><tr><td colspan="1">The Management of Ress Life Investments A/S regularly monitors developments in the secondary market for US life insurance policies. This is primarily achieved through regular communication with the Fund Manager, Resscapital AB. The Fund Manager maintains daily contact with market participants, including brokers, service providers, and competitors. The Management and the Fund Manager will continue to follow developments on the US market closely.</td></tr><tr><td colspan="1">In 2024, the secondary market for US life insurance policies continued to show low dependency on developments in other asset classes and on macroeconomic events generally. In 2024, global financial markets benefited from declining inflation rates, lower central bank policy rates, and stable economic growth. This led to strong performance for risky assets like equities and credit instruments. Furthermore, the US-dollar strengthened against the Euro during the year.</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Directorsâ report</td></tr><tr><td colspan="1">Market Outlook â continued</td></tr><tr><td colspan="1">The life settlement market outlook for 2025 remains positive. After the slowdown during the Covid-19 pandemic, US consumers are increasing sales of policies to investors like Ress Life Investments A/S. This trend is expected to continue in 2025, presenting opportunities to expand the Groupâs insurance policy acquisitions.</td></tr><tr><td colspan="1">The Management believes that the life settlements market will have steady growth in the coming years. We expect that both the annual face-amounts of new policies settled, and the total market size will grow over the coming five to ten years.</td></tr><tr><td colspan="1">The net asset value per share of the Group increased by 6.5% during the financial year. The net asset value per share in the Group is expected to continue to increase as insured individuals are getting older and policy pay-outs increase.</td></tr><tr><td colspan="1">Given the nature of the Groupâs investments, estimating future profits remains challenging. Nevertheless, the Group targets a net annual return of 7.0% in USD, and current asset yields suggest this target is achievable over the medium term. The financial result for 2025 is expected to align with the medium-term return target, assuming actual life insurance policy payouts converge with projected payouts.</td></tr><tr><td colspan="1">Performance attribution</td></tr><tr><td colspan="1">The table below shows the estimated calendar year performance attribution since 2020 in USD. In 2024, main contributors to performance were i) policies paying out (realised performance), ii) aging effect, iii) life expectancy updates. The item Life expectancy updates specify changes in the fair value of policies following that new life expectancies are identified in the market on insured whose policies are already owned by the Fund and that are deemed by the Fund Manager to be the appropriate life expectancies to use for valuation. Furthermore, the performance was positively affected by premium optimization, which is a result of changes to future premium payments for policies based on updated information from insurance companies.</td></tr></table></mrv:ManagementsReview>
<mrv:DescriptionOfPrimaryActivitiesOfEntity contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Principal activities</td></tr><tr><td colspan="1">The main activity of the Group is to invest in securities ensuring exposure to the secondary market for US life insurance policies. The investment strategy is primarily pursued through investments in life insurance policies.</td></tr><tr><td colspan="1">The Parent Company is an Alternative Investment Fund ("AIF") as defined in the Alternative Investment Fund Managers Directive 2011/61/EU ("AIFMD") and the Danish Act on Managers of Alternative Investment Funds.</td></tr><tr><td colspan="1">The Group is marketed towards professional investors as defined in the European Unionâs MiFID Directive (Markets in Financial Instruments Directive) and to semi-professional investors where permitted. Ress Capital AB holds a license to market, to retail investors in Denmark, Finland, and Sweden.</td></tr><tr><td colspan="1">The Groupâs Alternative Investment Fund Manager (AIFM) is Ress Capital AB, a limited liability company incorporated in Sweden (company no 556698-1253). The Fund Managerâs focus is insurance-linked securities with an emphasis on the secondary market for US life insurance policies. The Fund Manager is authorised and supervised as an alternative investment fund manager (AIFM) by Finansinspektionen, the Swedish Financial Supervisory Authority.</td></tr><tr><td colspan="1">All Group announcements are published through Nasdaq GlobeNewswire and can also be found on the Parent Companyâs website www.resslifeinvestments.com under the heading âFund Announcementsâ.</td></tr></table></mrv:DescriptionOfPrimaryActivitiesOfEntity>
<mrv:InformationOnCalculationOfKeyFiguresAndFinancialRatios contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td>Performance 2024-12-30 (USD)</td><td>2020</td><td>2021</td><td>2022</td><td>2023</td><td>2024</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td>Realised (Maturities &amp; sold policies)</td><td>11.53%</td><td>7.36%</td><td>12.81%</td><td>2.12%</td><td>4.01%</td></tr><tr><td>Aging effect</td><td>2.08%</td><td>2.36%</td><td>2.08%</td><td>2.38%</td><td>2.30%</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td>Mtm-adjustment (Chg. In disc. Rates)</td><td>-1.30%</td><td>0.11%</td><td>-2.13%</td><td>-0.55%</td><td>-0.40%</td></tr><tr><td>Valuation policy change</td><td>0.00%</td><td>0.00%</td><td>0.00%</td><td>0.00%</td><td>0.00%</td></tr><tr><td>Life Expectancy Updates</td><td>-0.07%</td><td>0.00%</td><td>-0.02%</td><td>0.24%</td><td>2.40%</td></tr><tr><td>Premium prepayments</td><td>-0.15%</td><td>-0.16%</td><td>-0.15%</td><td>-0.12%</td><td>-0.06%</td></tr><tr><td>Premium optimization</td><td>-0.21%</td><td>-0.60%</td><td>-0.02%</td><td>-0.12%</td><td>0.76%</td></tr><tr><td>COI increases</td><td>0.00%</td><td>0.00%</td><td>0.00%</td><td>0.00%</td><td>-0.06%</td></tr><tr><td>Gross portfolio performance</td><td>11.89%</td><td>9.06%</td><td>12.57%</td><td>3.95%</td><td>8.95%</td></tr><tr><td>Investment factor effect</td><td>-1.54%</td><td>-0.84%</td><td>-1.10%</td><td>-0.27%</td><td>-0.41%</td></tr><tr><td>Net portfolio performance</td><td>10.35%</td><td>8.22%</td><td>11.47%</td><td>3.68%</td><td>8.54%</td></tr><tr><td>Fund Costs</td><td>-3.14%</td><td>-2.92%</td><td>-2.98%</td><td>-2.08%</td><td>-2.05%</td></tr><tr><td>Net Fund Performance</td><td>7.21%</td><td>5.30%</td><td>8.49%</td><td>1.60%</td><td>6.49%</td></tr><tr><td colspan="6">Events after the balance sheet date</td></tr><tr><td colspan="6">There are no events after the balance sheet date materially affecting the annual report.</td></tr><tr><td colspan="6">Significant agreements with Management</td></tr><tr><td colspan="6">No special agreements have been made with the Groupâs management.</td></tr><tr><td colspan="6">Significant agreements that change or expire if control of the Group is changed</td></tr><tr><td colspan="6">No special agreements have been made with the Groupâs management or other parties, which are dependent on the composition of the Groupâs shareholders.</td></tr><tr><td colspan="6">Uncertainties regarding the measurement and recognition</td></tr><tr><td colspan="6">The majority of the Groupâs assets consist of life insurance policies. The liquidity of the tertiary market for life insurance policies is limited and thus it is not certain that the sale of a life insurance policy would realize the amount at which the asset is recognised in the financial statements at a given point in time. Life expectancies and fair values are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision.</td></tr><tr><td colspan="6">Risks</td></tr><tr><td colspan="6">The Board has reviewed the most important strategic and business-related risks. Among the most important risks are: Financial risk, i.e. the fact that the value of the life insurance policies can decrease and changes in applicable law, which could adversely affect the Group and its share price and longevity risk, which can affect the yearly returns. Currency risk is another risk factor since the shares are denominated in EUR, the accounting currency is USD and the underlying assets are in USD. Other important risk factors are the liquidity risk, i.e. the fact that the shares may not trade regularly, the Group's dependence on its Alternative Investment Fund Manager, tax risks related to the Group's investments as well as credit &amp; counterparty risks and concentration risks within the portfolio.</td></tr><tr><td colspan="6">Tax risks</td></tr><tr><td colspan="6">For the Group, an investment in the life insurance contracts involves a number of complex tax considerations. Changes in tax legislation in the country in which the Group holds life insurance contracts, or changes in tax treaties negotiated within OECD, could adversely affect the returns to its shareholders. Each shareholder is strongly urged to consult its own tax advisers regarding their tax implications of investing and holding life insurance contracts.</td></tr><tr><td colspan="6">Capital structure</td></tr><tr><td colspan="6">The Group is primarily funded through equity. The Group may raise loans of a maximum of 50% of the Groupâs total equity. The Group's shares are negotiable securities, freely tradable and listed on Nasdaq Copenhagen under the exchange's AIF segment. The shares must be registered in the Parent Company's owner registry.</td></tr><tr><td colspan="6">No shares have special rights, and at the Group's general meeting each share amount of EUR 500 gives one vote.</td></tr><tr><td colspan="6">Shareholders with more than 5% of the outstanding shares and voting rights at the balance sheet date are disclosed in note 10.</td></tr><tr><td colspan="6">The Group has no interest in holding treasury shares other than for the purpose of reselling them to new or existing shareholders. Consequently, no policy regarding the possession of treasury share has been established.</td></tr><tr><td colspan="6">Capital management</td></tr><tr><td colspan="6">The capital of the Group is represented by the net assets attributable to the investors. The Groupâs objective when managing capital is to safeguard the ability to continue as a going concern to provide returns for investors and benefits for other stakeholders as well as maintain a strong capital base to support the development of the investment activities of the Group.</td></tr></table></mrv:InformationOnCalculationOfKeyFiguresAndFinancialRatios>
<mrv:CorporateGovernanceReport contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Status on corporate governance recommendations</td></tr><tr><td colspan="1">The recommendations are best practice guidelines, which companies should generally follow. A company failing to comply with a recommendation must explain why it has deviated from the recommendation and what it has done differently (the âcomply or explainâ approach). Failure to comply with a recommendation is not considered a breach of rules, but merely implies that the Board of Directors of the Group has chosen a different approach.</td></tr><tr><td colspan="1">By adhering to sound principles of corporate governance, the Group wishes to maintain the confidence of investors, achieve its financial objectives and act with integrity towards all its stakeholders.</td></tr><tr><td colspan="1">The Groupâs position on the Corporate Governance Recommendations is listed on its webpage</td></tr><tr><td colspan="1">https://www.resscapital.com/fund/fund-documentation/</td></tr><tr><td colspan="1">Board of Directors</td></tr><tr><td colspan="1">Board members are elected for a one-year term and are re-appointed at the Annual General meeting.</td></tr><tr><td colspan="1">Chairman Mr Søren Andersen (born 1967) was elected for the Board of Directors on 27 August 2019 and obtained chair position at the Annual General meeting on 30 January 2020. Mr Andersen is the Managing Director of Nordic I&amp;P DK ApS, S.A. Consulting ApS, Fpension A/S and NHMSA ApS. Mr Andersen is a Board Member of Fpension A/S. Mr. Andersen does not hold any shares in the Group.</td></tr><tr><td colspan="1">Board Member Mr Jeppe Buskov (born 1975) was elected for the Board of Directors on 28 February 2014. Mr Buskov currently holds the position as chair of the Board of Directors of Advokatfirmaet Kromann Reumert International A/S. Mr Buskov is a Board Member of KR 649 A/S. Mr. Buskov holds 132 shares in the Group.</td></tr><tr><td colspan="1">Board Member Mrs Anne Buchardt (born 1969) was elected for the Board of Directors on 30 January 2020. Mrs Buchardt is the Chairman of the Board of Danske Invest Management A/S and Global Head of Private Banking of Danske Bank A/S. Mrs Buchardt is a Board Member of Danske Private Equity A/S and Managing Director of Bølgebrus Holding ApS. Mrs Buchardt does not hold any shares in the Group.</td></tr><tr><td colspan="1">Board Member Mr Henrik Franck (born 1960) was elected for the Board of Directors on 17 April 2024. Mr Franck has 35 years of experience from the Asset Management Industry including 24 years in CIO positions. Mr Franck holds 64 shares in the Group.</td></tr><tr><td colspan="1">Neither of the members of the Board of Directors or Management hold options, warrants or similar in the Group.</td></tr><tr><td colspan="1">Management</td></tr><tr><td colspan="1">CEO Mr Ketil Petersen has been member of the Board of Directors of the Group since August 2018. Mr Petersen is a member of the Board of Directors of St. Petri Capital A/S, Dannebrog Invest Fondsmæglerselskab A/S, Dannebrog Invest Holding ApS, DFS Real Estate A/S and the Managing Director of Verismo ApS. The Board of Directors approved appointment of Ketil Petersen as Chief Executive Officer (âCEOâ) of Ress Life Investments A/S with effect from 15 November 2023. Mr. Petersen does not hold any shares in the Group.</td></tr></table></mrv:CorporateGovernanceReport>
<mrv:StatementOfCorporateSocialResponsibility contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Corporate Social Responsibility</td></tr><tr><td colspan="1">The business of the Group is limited to investments in US life insurance policy contracts and treasury bills, and has no employees except for the Executive Management, comprising of one Chief Executive Officer. The business model is described under Principal activities, where it is referred to. Based on a materiality and risk assessment of the Groupâs business activities within investments of life insurance in US, the Group have assessed that it does not have any material risks in relation to human rights, social and labour conditions, climate and environment and anti-corruption. The Group has through its materiality and risk assessment assessed the nature of its investments and concluded that due to the activities characteristics there is no material risk in relation to greenhouse gas emissions.</td></tr><tr><td colspan="1">Furthermore, as the markets in which the Group is located and operates in has stringent GDPR-legislation implemented, it is also assessed that risks to human rights and corruption are deemed immaterial. Lastly, as described above, since the Group has no employees expect for upper management the risks related to social and labour conditions has also been assessed immaterial. As such, the Group does not have a corporate social responsibility policy, including one for human rights, social and labour conditions, climate and environment and anti-corruption.</td></tr><tr><td colspan="1">The Group wishes to promote social characteristics in accordance with Article 8 of the EU's regulation on sustainability-related disclosures (SFDR). The Group does not have sustainable investment as its goal. Please refer to page 36 for Ress Life Investments A/S periodic disclosure for the financial products referred to in Article 8, paragraphs 1, 2 and 2a, of Regulation (EU) 2019/2088 for the period 1 January 2024 - 31 December 2024.</td></tr><tr><td colspan="1">Data Ethics</td></tr><tr><td colspan="1">The Group has not adopted a policy for data ethics. The Group accepts investment requests from reliable investors and has KYC checks in place.</td></tr><tr><td colspan="1">The Fund Manager has the equivalent policy for data ethics. The Fund Manager is regulated by Finansinspektionen, the Swedish Financial Supervisory Authority and has various policies and procedures in place which ensures data are handled accordingly to relevant legislation.</td></tr><tr><td colspan="1">Packaged Retail Investment and Insurance-based Products (PRIIP) Risks and Liquidity</td></tr><tr><td colspan="1">The Group invests primarily in US life insurance policies, and other longevity-linked assets and financial instruments. In addition, the Group may invest up to 20% of the assets in short term US treasury securities. The Group has cash holdings to pay premiums on life insurance policies. Finally, the Group may grant loans secured by investments in life insurance policies or other longevity-linked assets and enter into financial instruments that include a financing element.</td></tr><tr><td colspan="1">An investment in the Group involves a number of risks. As an investor, among the most significant risks are investment and longevity risk, valuation risk on policies, liquidity risk, counterparty risk on insurance companies, risk related to dependency on the Fund Manager and key persons, risk on increase insurance premium, currency risk, risks related to delay or suspension of redemption, enforcement risks, and tax risks.</td></tr><tr><td colspan="1">The Groupâs current risk profile is risk-class 2 on the PRIIP risk-scale. The Group aims to be in risk-class 2 âa low risk classâ.</td></tr><tr><td colspan="1">Shares of the Group may be sold at any time at their applicable market price. Investors have the right to have their shares redeemed per the provisions in the Articles of Association. As the Group invests in financial instruments with exposure to the secondary life insurance policy market, the Group's assets will be illiquid, and thus the Group may have limited opportunities to convert assets into cash. Consequently, the Group has set out a redemption notice period of 180 days. A deduction can be made for covering the necessary costs of redemption (disinvestment and fees to accountant and attorney) in connection with redemption.</td></tr><tr><td colspan="1">If a large number of investors were to request redemption at the same time, the Group may have to execute a sale of assets, which could potentially lead to material losses of value. The Group may therefore not be able to carry out redemptions as requested unless it has the necessary liquid reserves or can sell shares to new investors within the same timeframe.</td></tr></table></mrv:StatementOfCorporateSocialResponsibility>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="10">Target figures and policies for the underrepresented gender</td></tr><tr><td colspan="10">The Board currently consists of one female and three males, thus there is an equal gender distribution for the Board of Directors in accordance with the definition of gender equality by the Danish Business Authority. The other management levels include solely the CEO in the Executive Board, the Group has no employees, thus also no underrepresented gender in relation to other management levels and is thus not subject to disclosing the policy regarding gender equality in the Board of Directors or other management levels.</td></tr><tr><td colspan="10">As a result, the Group is not required to set or disclose target figures for gender equality in accordance with the Danish Business Act. However, the Group is subject to report on the number of members in the top management as well as disclosing the percentage.</td></tr><tr><td /><td>2020</td><td /><td>2021</td><td /><td>2022</td><td /><td>2023</td><td /><td>2024</td></tr><tr><td colspan="10">Board of Directors</td></tr><tr><td>Total members of the Board</td><td>4</td><td /><td>4</td><td /><td>4</td><td /><td>3</td><td /><td>4</td></tr><tr><td>Underrepresented gender in per cent</td><td>25%</td><td /><td>25%</td><td /><td>25%</td><td /><td>33%</td><td /><td>25%</td></tr><tr><td colspan="10">Executive Board</td></tr><tr><td>Total members of Executive Board</td><td>1</td><td /><td>1</td><td /><td>1</td><td /><td>1</td><td /><td>1</td></tr></table></mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
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<arr:IndependentAuditorsReportsAudit contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Independent Auditor's report</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="2">Independent Auditor's report</td></tr><tr><td>Fair value measurement of life settlement contracts</td><td>How the matter was addressed in our audit</td></tr><tr><td>Life settlement contracts (other investments) for the Group amount to USD 289,302 thousand at 31.12.2024.</td><td>Based on our risk assessment, we have audited the fair value measurement of life settlement contracts made by Management.</td></tr><tr><td>We consider measurement of life settlement contracts a key audit matter as such measurement is based on accounting estimates, including management judgements. Changes in accounting estimates may have a material impact on the measurement of other investments.</td><td>Our audit procedures were as follows</td></tr><tr><td>The most significant management judgements and assumptions comprise</td><td>â¢Â        Assessment and testing of key controls related to Managementâs definition of assumptions, including whether such key controls were in place.</td></tr><tr><td /><td>â¢Â        Assessment of the chosen valuation method chosen by Management based on the characteristics of the investments, our knowledge of the industry and history.</td></tr><tr><td>·      Choice of valuation method</td><td>·      Assessment of the most significant management judgements, including test to underlying documentation.</td></tr><tr><td colspan="2">·      Estimation of future cash flows (premiums and death benefits)</td></tr><tr><td colspan="2">·      Choice of discount rates</td></tr><tr><td colspan="2">·      Assessment of life expectancies (mortality assumptions).</td></tr><tr><td colspan="2">Management has described the principles and assumptions used to measure life settlement contracts in more detail in the summary of accounting policies.</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Independent Auditor's report</td></tr><tr><td colspan="1">Management's responsibilities for the consolidated financial statements and the parent financial statements</td></tr><tr><td colspan="1">Management is responsible for the preparation of consolidated financial statements and parent financial statements that give a true and fair view in accordance with IFRS Accounting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of consolidated financial statements and parent financial statements that are free from material misstatement, whether due to fraud or error.</td></tr><tr><td colspan="1">In preparing the consolidated financial statements and the parent financial statements, Management is responsible for assessing the Groupâs and the Parentâs ability to continue as a going concern, for disclosing, as applicable, matters related to going concern, and for using the going concern basis of accounting in preparing the consolidated financial statements and the parent financial statements unless Management either intends to liquidate the Group or the Entity or to cease operations, or has no realistic alternative but to do so.</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Independent Auditor's report</td></tr><tr><td colspan="1">·      Evaluate the overall presentation, structure and content of the consolidated ï¬nancial statements and the parent ï¬nancial statements, including the disclosures in the notes, and whether the consolidated ï¬nancial statements and the parent ï¬nancial statements represent the underlying transactions and events in a manner that gives a true and fair view.</td></tr><tr><td colspan="1">·      Plan and perform the group audit to obtain suï¬cient appropriate audit evidence regarding the ï¬nancial information of the entities or business units within the group as a basis for forming an opinion on the consolidated ï¬nancial statements and the parent ï¬nancial statements. We are responsible for the direction, supervision and review of the audit work performed for purposes of the group audit. We remain solely responsible for our audit opinion.</td></tr><tr><td colspan="1">We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and signiï¬cant audit ï¬ndings, including any signiï¬cant deï¬ciencies in internal control that we identify during our audit.</td></tr><tr><td colspan="1">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, safeguards put in place and measures taken to eliminate threats.</td></tr><tr><td colspan="1">From the matters communicated with those charged with governance, we determine those matters that were of most signiï¬cance in the audit of the consolidated ï¬nancial statements and the parent ï¬nancial 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 or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest beneï¬ts of such communication.</td></tr></table></arr:IndependentAuditorsReportsAudit>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">To the shareholders of Ress Life Investments A/S</td></tr><tr><td colspan="1">Report on the consolidated financial statements and the parent financial statements</td></tr></table></arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Opinion</td></tr><tr><td colspan="1">We have audited the consolidated ï¬nancial statements and the parent ï¬nancial statements of Ress Life</td></tr><tr><td colspan="1">Investments A/S for the ï¬nancial year 01.01.2024 - 31.12.2024, which comprise the income statement, statement of comprehensive income, balance sheet, statement of changes in equity, cash ï¬ow statement and notes, including material accounting policy information, for the Group as well as for the Parent. The consolidated ï¬nancial statements and the parent ï¬nancial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU and additional disclosure requirements for listed entities in Denmark.</td></tr><tr><td colspan="1">In our opinion, the consolidated ï¬nancial statements and the parent ï¬nancial statements give a true and fair view of the Groupâs and the Parentâs ï¬nancial position at 31.12.2024, and of the results of their operations and cash ï¬ows for the ï¬nancial year 01.01.2024 - 31.12.2024 in accordance with IFRS Accounting Standards as adopted by the EU and additional disclosure requirements for listed entities in Denmark.</td></tr><tr><td colspan="1">Our opinion is consistent with our audit book comments issued to the Audit Committee and the Board of Directors.</td></tr></table></arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Basis for opinion</td></tr><tr><td colspan="1">We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the "Auditorâs responsibilities for the audit of the consolidated ï¬nancial statements and the parent ï¬nancial statements" section of this auditorâs report. We are independent of the Group in accordance with the International Ethics Standards Board for Accountantsâ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulï¬lled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is suï¬cient and appropriate to provide a basis for our opinion.</td></tr><tr><td colspan="1">To the best of our knowledge and belief, we have not provided any prohibited non-audit services as referred to in Article 5(1) of Regulation (EU) No 537/2014.</td></tr><tr><td colspan="1">We were appointed auditors of Ress Life Investments A/S for the ï¬rst time on 13.10.2010 for the ï¬nancial year 2011/12. On the general meeting on 11.01.2023 we were reappointed for the ï¬nancial year 01.10.2022 â 31.12.2022 after a mandatory tender. We have been reappointed annually by decision of the general meeting for a total contiguous engagement period of 13 years up to and including the ï¬nancial year 2024.</td></tr></table></arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Key audit matters</td></tr><tr><td colspan="1">Key audit matters are those matters that, in our professional judgement, were of most signiï¬cance in our audit of the consolidated ï¬nancial statements and the parent ï¬nancial statements for the ï¬nancial year 01.01.2024 - 31.12.2024. These matters were addressed in the context of our audit of the consolidated ï¬nancial statements and the parent ï¬nancial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.</td></tr></table></arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Statement on the management commentary</td></tr><tr><td colspan="1">Management is responsible for the management commentary.</td></tr><tr><td colspan="1">Our opinion on the consolidated financial statements and the parent financial statements does not cover the management commentary, and we do not express any form of assurance conclusion thereon.</td></tr><tr><td colspan="1">In connection with our audit of the consolidated financial statements and the parent financial statements, our responsibility is to read the management commentary and, in doing so, consider whether the management commentary is materially inconsistent with the consolidated financial statements and the parent financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.</td></tr><tr><td colspan="1">Moreover, it is our responsibility to consider whether the management commentary provides the information required by the Danish Financial Statements Act and article 8 of Regulation (EU) 2020/852 (EU Taxonomy Regulation).</td></tr><tr><td colspan="1">Based on the work we have performed, we conclude that the management commentary is in accordance with the consolidated ï¬nancial statements and the parent ï¬nancial statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act and Article 8 of Regulation (EU) 2020/852 (EU Taxonomy Regulation). We did not identify any material misstatement of the management commentary.</td></tr></table></arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Auditor's responsibilities for the audit of the consolidated financial statements and the parent financial statements</td></tr><tr><td colspan="1">Our objectives are to obtain reasonable assurance about whether the consolidated ï¬nancial statements and the parent ï¬nancial 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 inï¬uence the economic decisions of users taken on the basis of these consolidated ï¬nancial statements and these parent ï¬nancial statements.</td></tr><tr><td colspan="1">As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also</td></tr><tr><td colspan="1">·      Identify and assess the risks of material misstatement of the consolidated ï¬nancial statements and the parent ï¬nancial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is suï¬cient 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.</td></tr><tr><td colspan="1">·      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 eï¬ectiveness of the Groupâs and the Parentâs internal control.</td></tr><tr><td colspan="1">·      Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management.</td></tr><tr><td colspan="1">·      Conclude on the appropriateness of Managementâs use of the going concern basis of accounting in preparing the consolidated ï¬nancial statements and the parent ï¬nancial statements, and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast signiï¬cant doubt on the Group's and the Parentâs 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 consolidated ï¬nancial statements and the parent ï¬nancial 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 and the Entity to cease to continue as a going concern.</td></tr></table></arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:SignatureOfAuditorsPlace contextRef="ctx1" xml:lang="da">Copenhagen</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx1">2025-03-19</arr:SignatureOfAuditorsDate>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Statement by the Board of Directors and Management</td></tr></table></sob:StatementByExecutiveAndSupervisoryBoards>
<sob:IdentificationOfApprovedAnnualReport contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">The Board of Directors and Management have today discussed and approved the Annual Report of Ress Life Investments A/S, the Group, for the period 1 January 2024 - 31 December 2024.</td></tr><tr><td colspan="1">The consolidated financial statements and the parent financial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Furthermore, the Annual Report is prepared in accordance with disclosure requirements for listed companies in Denmark.</td></tr></table></sob:IdentificationOfApprovedAnnualReport>
<sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">In our opinion the consolidated and parent financial statements give a true and fair view of the Groupâs and Parentâs assets, liabilities and financial position at 31 December 2024 and of the results of the Group's and the Parentâs operations and cash flows for the period 1 January 2024 â 31 December 2024.</td></tr></table></sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults>
<sob:ConfirmationThatSupplementaryReportsGiveTrueAndFairViewInAccordanceWithGenerallyAcceptedGuidelinesForSuchReports contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Further, in our opinion the Directorsâ report includes a fair review of the development in the Groupâs activities and financial conditions and describes significant risks and uncertainties which may affect the Group.</td></tr><tr><td colspan="1">The supplementary report provides a fair presentation within the framework of generally recognized guidelines for such reports.</td></tr></table></sob:ConfirmationThatSupplementaryReportsGiveTrueAndFairViewInAccordanceWithGenerallyAcceptedGuidelinesForSuchReports>
<sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">We recommend that the Annual General Meeting approve the Annual Report.</td></tr></table></sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting>
<sob:PlaceOfSignatureOfStatement contextRef="ctx1" xml:lang="da">Copenhagen</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx1">2025-03-19</sob:DateOfApprovalOfAnnualReport>
<gsd:NameOfReportingEntity contextRef="ctx1" xml:lang="da">Ress Life Investments A/S</gsd:NameOfReportingEntity>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx1" xml:lang="da">Nybrogade 12, 1203 Copenhagen K, Denmark</gsd:AddressOfReportingEntityStreetName>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx1">33593163</gsd:IdentificationNumberCvrOfReportingEntity>
<gsd:DateOfFoundationOfReportingEntity contextRef="ctx1">2011-04-01</gsd:DateOfFoundationOfReportingEntity>
<gsd:RegisteredOfficeOfReportingEntity contextRef="ctx1" xml:lang="da">Copenhagen</gsd:RegisteredOfficeOfReportingEntity>
<gsd:ReportingPeriodStartDate contextRef="ctx1">2024-01-01</gsd:ReportingPeriodStartDate>
<gsd:ReportingPeriodEndDate contextRef="ctx1">2024-12-31</gsd:ReportingPeriodEndDate>
<gsd:HomepageOfReportingEntity contextRef="ctx1">www.resslifeinvestments.com</gsd:HomepageOfReportingEntity>
<gsd:EmailOfReportingEntity contextRef="ctx1" xml:lang="da">info@resslifeinvestments.com</gsd:EmailOfReportingEntity>
<gsd:DateOfGeneralMeeting contextRef="ctx1">2025-04-16</gsd:DateOfGeneralMeeting>
<gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="ctx1" xml:lang="da">Ketil Poul Petersen</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
<gsd:InformationOnTypeOfSubmittedReport contextRef="ctx1">Ã
rsrapport</gsd:InformationOnTypeOfSubmittedReport>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx1">30700228</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:NameOfSubmittingEnterprise contextRef="ctx1" xml:lang="da">EY Godkendt Revisionspartnerselskab</gsd:NameOfSubmittingEnterprise>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx1" xml:lang="da">Cortex Park Vest 3</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx1" xml:lang="da">5230 Odense M</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
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