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<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="5">Corporate Governance</td></tr><tr><td colspan="5">Strategic Partners A/S is committed to ensuring transparent and good corporate governance. As a Danish</td></tr><tr><td colspan="5">company listed on Nasdaq Copenhagen, Strategic Partners A/S is subject to the Danish Recommendations on</td></tr><tr><td colspan="5">Corporate Governance. The Recommendations on Corporate Governance are best practice guidelines for the</td></tr><tr><td colspan="5">management of companies admitted to trading on a regulated market.</td></tr><tr><td colspan="5">Strategic Partners A/S complies with the Recommendations on Corporate Governance where deemed relevant</td></tr><tr><td colspan="5">given Strategic Partners A/Sâs current situation and focus.</td></tr><tr><td colspan="5">Strategic Partners A/Sâs corporate governance statement includes Strategic Partners A/Sâs position on the</td></tr><tr><td colspan="5">Recommendation on Corporate Governance as well as a complete list of the Companyâs comments to</td></tr><tr><td colspan="5">recommendations that the Company opted to deviate from. The corporate governance statement is available</td></tr><tr><td colspan="5">under âCorporate Governanceâ in the Investors section of our website (https://www.strategic-</td></tr><tr><td colspan="5">partners.dk/investorer/governance/governance/).</td></tr><tr><td colspan="5">Board of Directors</td></tr><tr><td colspan="5">The Board of Directors is responsible for the overall management and strategic direction of Strategic Partners</td></tr><tr><td colspan="5">A/Sâs business and operations, and it supervises the Companyâs activities, management, and organization. The</td></tr><tr><td colspan="5">Board of Directors appoints and dismisses the members of the Executive Management, who are responsible for</td></tr><tr><td colspan="5">the day-to-day management of the Company.</td></tr><tr><td colspan="5">The Board has chosen that the functions of the Audit Committee are exercised by the entire board of directors</td></tr><tr><td colspan="5">with Jakob Have as Chairman of the Audit Committee.</td></tr><tr><td colspan="5">Meetings</td></tr><tr><td colspan="5">The Board of Directors normally holds at least five regular meetings annually, including a strategy review, plus</td></tr><tr><td colspan="5">ad-hoc meetings as required. Extraordinary board meetings are convened by the Chairman when necessary or</td></tr><tr><td colspan="5">when requested by a member of the Board of Directors, a member of the Executive Management, or by the</td></tr><tr><td colspan="5">Companyâs auditor. There was a high frequency of meetings in 2024 due to the changes in strategy and</td></tr><tr><td colspan="5">purpose of the company. The Board of Directors forms a quorum when more than half of its members are</td></tr><tr><td colspan="5">represented, including the Chairman. Resolutions of the Board of Directors are passed by a simple majority of</td></tr><tr><td colspan="5">the votes present at the meeting. In the event of equal votes, the Chairman shall have the casting vote.</td></tr><tr><td colspan="5">The members of the Board of Directors elected by the general meeting are elected for a term of one year.</td></tr><tr><td colspan="5">Members of the Board of Directors may be re-elected.</td></tr><tr><td colspan="5">Strategic Partners A/S Board of Directors</td></tr><tr><td>Name</td><td>Position</td><td>Independent (1)</td><td>Year of first</td><td>Expiration of</td></tr><tr><td /><td /><td /><td>appointment</td><td>term</td></tr><tr><td>Michael Hove</td><td>Chairman</td><td>Independent</td><td>2023</td><td>2025</td></tr><tr><td>Jakob Have</td><td>Member</td><td>Independent</td><td>2023</td><td>2025</td></tr><tr><td>Jakob Bendtsen</td><td>Member</td><td>Not Independent</td><td>2023</td><td>2025</td></tr><tr><td /><td /><td /><td colspan="2">(1) According to the Danish Recommendations on Corporate Governance at least half of the members of the</td></tr><tr><td colspan="5">Board of Directors should be independent.</td></tr><tr><td colspan="5">Internal controls and financial reporting procedures</td></tr><tr><td colspan="5">The Board of Directors and the Executive Management are responsible for risk management and internal</td></tr><tr><td colspan="5">controls over its financial reporting and approve general policies in that regard. The Board of Directors is</td></tr><tr><td colspan="5">overseeing the reporting process and the most important risks involved in this respect. The Executive</td></tr><tr><td colspan="5">Management is responsible for the effectiveness of the internal controls and risk management and for the</td></tr><tr><td colspan="5">implementation of such controls aimed at mitigating the risk associated with the financial reporting.</td></tr><tr><td colspan="5">The Board of Directors and Executive Management assess risks on an on-going basis, including risks related to</td></tr><tr><td colspan="5">financial reporting, and assess measures to manage, reduce, or eliminate identified risks.</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">Strategic Partners A/S has adopted and defined an internal control framework that identifies key processes,</td></tr><tr><td colspan="1">inherent risks, and control procedures in order to secure appropriate accounting processes. The control</td></tr><tr><td colspan="1">procedures include a variety of processes in order to prevent any misrepresentation, significant errors,</td></tr><tr><td colspan="1">omissions, or fraudulent behavior.</td></tr><tr><td colspan="1">Strategic Partners A/Sâs independent auditors are appointed for a term of one year by the shareholders at the</td></tr><tr><td colspan="1">Companyâs annual general meeting. The Board of Directors assesses the independence and competencies and</td></tr><tr><td colspan="1">other matters pertaining to the auditors. The framework for the auditorsâ compensation and duties, including</td></tr><tr><td colspan="1">audit and non-audit tasks, is agreed annually between the Board of Directors and the auditors.</td></tr><tr><td colspan="1">At the companyâs extraordinary general assembly on October 21, 2024, BDO Statsautoriseret</td></tr><tr><td colspan="1">Revisionsaktieselskab was elected as new auditors replacing KPMG Statsautoriseret Revisionspartnerselskab.</td></tr><tr><td colspan="1">Risk Management</td></tr><tr><td colspan="1">Our financial situation and risks are assessed on an ongoing basis and reported to the Board of Directors. The</td></tr><tr><td colspan="1">Company has currently only identified currency risks as relevant for the Company due to the limited ongoing</td></tr><tr><td colspan="1">business operations of Strategic Partners A/S.</td></tr><tr><td colspan="1">Financial risks may arise from changes in exchange rates and changes in stock prices. The Company are mostly</td></tr><tr><td colspan="1">exposed to foreign exchange movements relating to SEK, USD and EUR.</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="2">Corporate Social Responsibility</td></tr><tr><td colspan="2">This section constitutes the Companyâs statutory reporting according to Section 99a of the Danish Financial</td></tr><tr><td colspan="2">Statements Act.</td></tr><tr><td colspan="2">In light of our limited business operations, Strategic Partners A/Sâs Corporate and Social Responsibility (CSR)</td></tr><tr><td colspan="2">risks are considered very limited. Our CSR activities for 2024 were commensurate with the size and limited</td></tr><tr><td colspan="2">operations of the Company, though we continued to strive to uphold our values and responsibilities towards</td></tr><tr><td colspan="2">society, employees, and our stakeholders. For 2025 we will continue, where possible, to fulfill our CSR</td></tr><tr><td colspan="2">obligations as we execute our strategy.</td></tr><tr><td colspan="2">CSR reporting areas</td></tr><tr><td colspan="2">Human Rights</td></tr><tr><td colspan="2">Risk: Very Limited: Strategic Partners A/S has limited operations, employees and suppliers.</td></tr><tr><td colspan="2">Actions: Continued to respect internationally declared human rights and did not employ child labor.</td></tr><tr><td colspan="2">Policies in place: Strategic Partners A/S acknowledges and supports the maintenance of internationally</td></tr><tr><td colspan="2">declared human rights and bases its work on the UN Universal Declaration of Human Rights and the</td></tr><tr><td colspan="2">interpretation that it is the responsibility of the State to protect, and the companiesâ responsibility to respect,</td></tr><tr><td colspan="2">these rights.Strategic Partners A/S interprets human rights to comprise respect for diversity.</td></tr><tr><td>â¢</td><td>Diversity policy.</td></tr><tr><td>â¢</td><td>Whistleblower policy.</td></tr><tr><td colspan="2">Results</td></tr><tr><td>â¢</td><td>No diversity related incidents or human rights violations reported in 2024.</td></tr><tr><td>â¢</td><td>Employee composition: Not meaningful given company structure (One employee as of December 31,</td></tr><tr><td /><td>2024; male).</td></tr><tr><td>â¢</td><td>Leadership: Not meaningful given company structure (One employee as of December 31, 2024; male).</td></tr><tr><td>â¢</td><td>The Company has set a target of increasing the representation of women on the Board of Directors to</td></tr><tr><td /><td>40% by 2026 in accordance with the guidelines from the Danish Business Authority. As at year end</td></tr><tr><td /><td>2024 the Board of Directors was comprised of three members, none of which were women.</td></tr><tr><td colspan="2">FuturePlans</td></tr><tr><td>â¢</td><td>Continue to support and respect internationally declared human rights and will not employ child labor.</td></tr><tr><td /><td>Aim to improve Board diversity in the future, subject to expansion of current business operations.</td></tr><tr><td colspan="2">Anti-Corruption &amp; Bribery</td></tr><tr><td colspan="2">Risk: Very Limited: We do not tolerate the use of bribery or corruption to achieve business objectives. Given</td></tr><tr><td colspan="2">that we have limited operations, employees and suppliers our anti-corruption and bribery risk is very limited.</td></tr><tr><td colspan="2">Actions: The Company is committed to maintaining the highest standards of conduct and will not tolerate the</td></tr><tr><td colspan="2">use of bribery or corruption to achieve its business objectives.</td></tr><tr><td>â¢</td><td>Anti-corruption and bribery training conducted when employees start.</td></tr><tr><td>â¢</td><td>Legal &amp; Compliance training refreshers, including anti-corruption and bribery</td></tr><tr><td colspan="2">Policies in place: Our policies on bribery and corruption are clearly set out in our anti-corruption policy and</td></tr><tr><td colspan="2">our employee handbook.</td></tr><tr><td colspan="2">Results: No bribery and corruption violations identified or reported in 2024.</td></tr><tr><td colspan="2">Future Plans: Continue to maintain the highest standards of conduct and not tolerate the use of bribery or</td></tr><tr><td colspan="2">corruption to achieve business objectives.</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">Environment &amp; Climate</td></tr><tr><td colspan="1">Risk: Very limited: We have a very limited number of employees, minimal physical office presence and use</td></tr><tr><td colspan="1">external suppliers for certain activities such as administration, finance and legal activities which we believe</td></tr><tr><td colspan="1">have a low potential risk for impact on the environment &amp; climate.</td></tr><tr><td colspan="1">Actions: Followed established procedures both during use and at disposal of hazardous substances.</td></tr><tr><td colspan="1">Policies in place: Considering the business of the Company, and its limited operations and employees,</td></tr><tr><td colspan="1">Strategic Partners A/Sâs general potential impact on the environment and climate and the impact of the climate</td></tr><tr><td colspan="1">on Strategic Partners A/Sâs business is viewed as minimal. We continue to endeavor to protect the environment</td></tr><tr><td colspan="1">and climate through mindful business practices such as, e.g. careful use of office materials and energy</td></tr><tr><td colspan="1">consumption.</td></tr><tr><td colspan="1">Results</td></tr><tr><td colspan="1">Continued to focus on efficient energy use and management of office materials in 2024.</td></tr><tr><td colspan="1">Future Plans: Strategic Partners A/S has limited operating activities, employees and suppliers focusing on</td></tr><tr><td colspan="1">administration, finance and legal activities, the general potential impact on the environment and climate and</td></tr><tr><td colspan="1">the impact of the environment and climate on Strategic Partners A/Sâs business is viewed as minimal. We will</td></tr><tr><td colspan="1">continue to endeavor to protect the environment and climate through mindful business practices such as, e.g.</td></tr><tr><td colspan="1">careful use of office materials and energy consumption.</td></tr><tr><td colspan="1">Social / Employees</td></tr><tr><td colspan="1">Risk: Very Limited: As of December 31, 2024, Strategic Partners A/S had only one employee. The company</td></tr><tr><td colspan="1">continues to value diversity in gender, age, ethnicity, nationality, religion, education, sexual orientation, work</td></tr><tr><td colspan="1">history, perspectives, opinions, and skills at all levels of our business however given its limited employees it</td></tr><tr><td colspan="1">currently does not have a diverse workforce. Further, the Companyâs limited operations, such as office space</td></tr><tr><td colspan="1">and support network, could impact the working conditions of remaining employees.</td></tr><tr><td colspan="1">Actions: The health and safety of our employees is of utmost importance and Strategic Partners A/S</td></tr><tr><td colspan="1">continually works to ensure that all systems and processes meet strict international standards. Continued to</td></tr><tr><td colspan="1">foster an open, trusting and inclusive workplace committed to freedom from discrimination, harassment, and</td></tr><tr><td colspan="1">bullying.</td></tr><tr><td colspan="1">Policies in place: Diversity Policy as well as Health and Safety Policies.</td></tr><tr><td colspan="1">Results: Established a resilient culture centered on trust and collaboration.</td></tr><tr><td colspan="1">Future Plans: As of the date of this annual report, the Company has limited ongoing business activities and</td></tr><tr><td colspan="1">only one employee. Our future social / employee activities will be commensurate with the size and limited</td></tr><tr><td colspan="1">operations of the Company. We will continue to strive to uphold our values and responsibilities and promote a</td></tr><tr><td colspan="1">healthy, diverse and inclusive workplace, as we execute our strategy.</td></tr></table></mrv:StatementOfCorporateSocialResponsibility>
<mrv:StatementOfPolicyForDataEthics 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="2">Data Ethics</td></tr><tr><td colspan="2">We currently do not have a data ethics policy. Given the Company has limited operational business activities, it</td></tr><tr><td colspan="2">is no longer an integrated part of the Companyâs business strategy or activities to process data or use</td></tr><tr><td colspan="2">algorithms for data analysis in connection with clinical trials, etc. However, our practices will be evaluated on</td></tr><tr><td colspan="2">an ongoing basis in order to ensure they align with the statutory requirements set forth in Section 99d of the</td></tr><tr><td colspan="2">Danish Financial Statements Act.</td></tr><tr><td colspan="2">Diversity in Management Positions</td></tr><tr><td colspan="2">Given the size of our workforce with only one employee, it is not meaningful to set out diversity figures nor is it</td></tr><tr><td colspan="2">required in accordance with the Danish Companies Act. This is also the case for the information requirements</td></tr><tr><td colspan="2">in section 107 d in the Danish Companies Act.</td></tr><tr><td colspan="2">Due to the evolution of the business, there were only three Board members at the end of 2024, all of which</td></tr><tr><td colspan="2">were men. The company remains committed to promoting a diverse and inclusive workplace and has therefore</td></tr><tr><td colspan="2">set a target of increasing the representation of women on the Board of Directors to 40% by 2026 in accordance</td></tr><tr><td colspan="2">with the guidelines from the Danish Business Authority.</td></tr><tr><td /><td>2024</td></tr><tr><td colspan="2">Board of directors</td></tr><tr><td>Total number of members</td><td>3</td></tr><tr><td>Underrepresented gender in %</td><td>0</td></tr><tr><td>Target figure in % Net result from discontinued operations</td><td>40</td></tr><tr><td>Year of target fulfilment</td><td>2026</td></tr><tr><td colspan="2">Other Management levels</td></tr><tr><td>Total number of members (all male)</td><td>1</td></tr></table></mrv:StatementOfPolicyForDataEthics>
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<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">Statements by Board of Directors and Executive Management</td></tr><tr><td colspan="1">The Board of Directors and Executive Management have today considered and approved the annual report of</td></tr><tr><td colspan="1">Strategic Partners A/S for the financial year January 1-December 31, 2024.</td></tr><tr><td colspan="1">The financial statements have been prepared in accordance with International Financial Reporting Standards</td></tr><tr><td colspan="1">(IFRS) as endorsed by the EU as well as additional disclosure requirements under the Danish Financial</td></tr><tr><td colspan="1">Statements Act.</td></tr><tr><td colspan="1">In our opinion, Managementâs Review provides a fair presentation of the development in the operations and</td></tr><tr><td colspan="1">financial circumstances, the results of the year, and the overall financial position of the Company as well as a</td></tr><tr><td colspan="1">description of the most significant risks and elements of uncertainty facing the Company.</td></tr><tr><td colspan="1">In our opinion, the financial statements provide a fair presentation of the assets, liabilities, and financial</td></tr><tr><td colspan="1">position and the results of the operations and cash flows for the financial year. In our opinion, the Annual</td></tr><tr><td colspan="1">Report of Strategic Partners A/S for the financial year January 1âDecember 31, 2024 identified as OZ-2024-12-</td></tr><tr><td colspan="1">31-en.zip has been prepared, in all material respects, in compliance with the ESEF Regulation.</td></tr><tr><td colspan="1">We recommend that the annual report be adopted at the Annual General Meeting scheduled to be held on 29</td></tr><tr><td colspan="1">April, 2025.</td></tr></table></sob:StatementByExecutiveAndSupervisoryBoards>
<sob:PlaceOfSignatureOfStatement contextRef="ctx1" xml:lang="da">Copenhagen</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx1">2025-03-31</sob:DateOfApprovalOfAnnualReport>
<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 Auditorsâ Report</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 Strategic Partners A/S</td></tr><tr><td colspan="1">Report on the audit of the Company's 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 Company Financial Statements of Strategic Partner A/S for the financial year 1 January -</td></tr><tr><td colspan="1">31 December 2024, which comprise income statement, total income statement, balance sheet, statement of</td></tr><tr><td colspan="1">changes in equity, cash flow statement and notes, including material accounting policy information for the</td></tr><tr><td colspan="1">Company. The Company Financial Statements are prepared in accordance with the IFRS Accounting Standards</td></tr><tr><td colspan="1">as adopted by the EU and additional disclosure requirements in the Danish Financial Statements Act.</td></tr><tr><td colspan="1">In our opinion, the Company Financial Statements give a true and fair view of the financial position of the</td></tr><tr><td colspan="1">Company at 31 December 2024, and of the results of the Company operations and cash flows for the financial</td></tr><tr><td colspan="1">year 1 January - 31 December 2024 in accordance with the IFRS Accounting Standards as adopted by the EU</td></tr><tr><td colspan="1">and additional disclosure requirements in the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Our opinion is consistent with our extract from audit book 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</td></tr><tr><td colspan="1">requirements applicable in Denmark. Our responsibilities under those standards and requirements are further</td></tr><tr><td colspan="1">described in the âAuditorâs Responsibilities for the Audit of the Company Financial Statementsâ section of our</td></tr><tr><td colspan="1">report. We are independent in accordance with the International Ethics Standards Board for Accountantsâ</td></tr><tr><td colspan="1">International Code of Ethics for Professional Accountants (including International Independence Standards)</td></tr><tr><td colspan="1">(IESBA Code), together with the ethical requirements that are relevant to our audit of the financial statements</td></tr><tr><td colspan="1">in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and</td></tr><tr><td colspan="1">the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a</td></tr><tr><td colspan="1">basis for our opinion.</td></tr><tr><td colspan="1">To the best of our belief we have not performed any prohibited non-audit services, as stated in article 5,</td></tr><tr><td colspan="1">subarticle 1, in regulation (EU) no. 537/2014.</td></tr><tr><td colspan="1">We were first appointed auditor of Strategic Partners A/S on 21 October 2024 for the financial 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">We have determined that there are no key audit matters to communicate in our report.</td></tr><tr><td colspan="1">Statement on Management Commentary</td></tr><tr><td colspan="1">Management is responsible for Management Commentary.</td></tr><tr><td colspan="1">Our opinion on the Financial Statements does not cover Management Commentary, and we do not express any</td></tr><tr><td colspan="1">form of assurance conclusion thereon.</td></tr><tr><td colspan="1">In connection with our audit of the Company Financial Statements, our responsibility is to read Management</td></tr><tr><td colspan="1">Commentary and, in doing so, consider whether Management Commentary is materially inconsistent with the</td></tr><tr><td colspan="1">Financial Statements or our knowledge obtained during the audit, or otherwise appears to be materially</td></tr><tr><td colspan="1">misstated.</td></tr><tr><td colspan="1">Moreover, it is our responsibility to consider whether Management Commentary provides the information</td></tr><tr><td colspan="1">required under the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Based on the work we have performed, we conclude that Management Commentary is in accordance with the</td></tr><tr><td colspan="1">Financial Statements and has been prepared in accordance with the requirements of the Danish Financial</td></tr><tr><td colspan="1">Statements Act. We did not identify any material misstatement of Management Commentary.</td></tr></table></arr:KeyAuditMattersAudit>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements 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">Managementâs Responsibilities for the Financial Statements</td></tr><tr><td colspan="1">Management is responsible for the preparation of Financial Statements that give a true and fair view in</td></tr><tr><td colspan="1">accordance with the IFRS Accounting Standards as adopted by the EU and additional requirements in the</td></tr><tr><td colspan="1">Danish Financial Statements Act, and for such internal control as Management determines is necessary to</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">enable the preparation of Financial Statements that are free from material misstatement, whether due to fraud</td></tr><tr><td colspan="1">or error.</td></tr><tr><td colspan="1">In preparing the Financial Statements, Management is responsible for assessing the Companyâs ability to</td></tr><tr><td colspan="1">continue as a going concern, disclosing, as applicable, matters related to going concern and using the going</td></tr><tr><td colspan="1">concern basis of accounting in preparing Financial Statements unless Management either intends to liquidate</td></tr><tr><td colspan="1">the Company or to cease operations, or has no realistic alternative but to do so.</td></tr></table></arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<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="3">Auditorâs Responsibilities for the Audit of the Financial Statements</td></tr><tr><td colspan="3">Our objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free</td></tr><tr><td colspan="3">from material misstatement, whether due to fraud or error, and to issue an auditorâs report that includes our</td></tr><tr><td colspan="3">opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in</td></tr><tr><td colspan="3">accordance with ISAs and the additional requirements applicable in Denmark will always detect a material</td></tr><tr><td colspan="3">misstatement when it exists. Misstatements can arise from fraud or error and are considered material if,</td></tr><tr><td colspan="3">individually or in the aggregate, they could reasonably be expected to influence the economic decisions of</td></tr><tr><td colspan="3">users taken on the basis of these Financial Statements.</td></tr><tr><td colspan="3">As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark,</td></tr><tr><td colspan="3">we exercise professional judgment and maintain professional skepticism throughout the audit. We also</td></tr><tr><td /><td>â¢</td><td>Identify and assess the risks of material misstatement of the, whether due to fraud or error, design</td></tr><tr><td /><td /><td>and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient</td></tr><tr><td /><td /><td>and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement</td></tr><tr><td /><td /><td>resulting from fraud is higher than for one resulting from error as fraud may involve collusion, forgery,</td></tr><tr><td /><td /><td>intentional omissions, misrepresentations, or the override of internal control.</td></tr><tr><td /><td>â¢</td><td>Obtain an understanding of internal control relevant to the audit in order to design audit procedures</td></tr><tr><td /><td /><td>that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the</td></tr><tr><td /><td /><td>effectiveness of the internal control.</td></tr><tr><td /><td>â¢</td><td>Evaluate the appropriateness of accounting policies used and the reasonableness of accounting</td></tr><tr><td /><td /><td>estimates and related disclosures made by Management.</td></tr><tr><td /><td>â¢</td><td>Conclude on the appropriateness of Managementâs use of the going concern basis of accounting in</td></tr><tr><td /><td /><td>preparing the Financial Statements and, based on the audit evidence obtained, whether a material</td></tr><tr><td /><td /><td>uncertainty exists related to events or conditions that may cast significant doubt on the Companyâs</td></tr><tr><td /><td /><td>ability to continue as a going concern. If we conclude that a material uncertainty exists, we are</td></tr><tr><td /><td /><td>required to draw attention in our auditorâs report to the related disclosures in the Financial Statements</td></tr><tr><td /><td /><td>or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit</td></tr><tr><td /><td /><td>evidence obtained up to the date of our auditorâs report. However, future events or conditions may</td></tr><tr><td /><td /><td>cause the Company to cease to continue as a going concern.</td></tr><tr><td /><td>â¢</td><td>Evaluate the overall presentation, structure and contents of the Financial Statements, including the</td></tr><tr><td /><td /><td>disclosures, and whether the Financial Statements represent the underlying transactions and events in</td></tr><tr><td /><td /><td>a manner that gives a true and fair view.</td></tr><tr><td colspan="3">We communicate with those charged with governance regarding, among other matters, the planned scope and</td></tr><tr><td colspan="3">timing of the audit and significant audit findings, including any significant deficiencies in internal control that</td></tr><tr><td colspan="3">we identify during our audit.</td></tr><tr><td colspan="3">We also provide those charged with governance with a statement that we have complied with relevant ethical</td></tr><tr><td colspan="3">requirements regarding independence, and to communicate them all relationships and other matters that may</td></tr><tr><td colspan="3">reasonably thought to bear on our independence, and where applicable, actions taken to eliminate threats or</td></tr><tr><td colspan="3">safeguards applied.</td></tr><tr><td colspan="3">From the matters communicated with those charged with governance, we determine those matters that were</td></tr><tr><td colspan="3">of most significance in the audit of the Financial Statements of the current period and are therefore the key</td></tr><tr><td colspan="3">audit matters. We describe these matters in our Independent Auditorâs Report unless law or regulation</td></tr><tr><td colspan="3">precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a</td></tr><tr><td colspan="3">matter should not be communicated in our Independent Auditorâs Report because the adverse consequences of</td></tr><tr><td colspan="3">doing so would reasonably be expected to outweigh the public interest benefits of such communication.</td></tr></table></arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:AuditorsReportOnXbrlTagging 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">REPORT ON COMPLIANCE WITH THE ESEF REGULATION</td></tr><tr><td colspan="1">As part of our audit of the Financial Statements of Strategic Partner A/S we performed procedures to express</td></tr><tr><td colspan="1">an opinion on whether the annual report of Strategic Partner A/S for the financial year 1 January to 31</td></tr><tr><td colspan="1">December 2024 with the file name SP-2024-12-31-en.zip is prepared, in all material respects, in compliance</td></tr><tr><td colspan="1">with the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF</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="3">Regulation) which includes requirements related to the preparation of the annual report in XHTML format and</td></tr><tr><td colspan="3">iXBRL tagging of the Financial Statements.</td></tr><tr><td colspan="3">Management is responsible for preparing an annual report that complies with the ESEF Regulation. This</td></tr><tr><td colspan="3">responsibility includes</td></tr><tr><td /><td>â¢</td><td>The preparing of the annual report in XHTML format;</td></tr><tr><td /><td>â¢</td><td>For such internal control as Management determines necessary to enable the preparation of an annual</td></tr><tr><td /><td /><td>report that is compliant with the ESEF Regulation.</td></tr><tr><td colspan="3">Our responsibility is to obtain reasonable assurance on whether the annual report is prepared, in all material</td></tr><tr><td colspan="3">respects, in compliance with the ESEF Regulation based on the evidence we have obtained, and to issue a</td></tr><tr><td colspan="3">report that includes our opinion. The nature, timing and extent of procedures selected depend on the auditorâs</td></tr><tr><td colspan="3">judgement, including the assessment of the risks of material departures from the requirements set out in the</td></tr><tr><td colspan="3">ESEF Regulation, whether due to fraud or error. The procedures include</td></tr><tr><td /><td>â¢</td><td>Testing whether the annual report is prepared in XHTML format;</td></tr><tr><td colspan="3">In our opinion, the annual report of Strategic Partner A/S for the financial year 1 January to 31 December 2024</td></tr><tr><td colspan="3">with the file name SP-2024-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF</td></tr><tr><td colspan="3">Regulation.</td></tr></table></arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx1" xml:lang="da">Copenhagen</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx1">2025-03-31</arr:SignatureOfAuditorsDate>
<gsd:InformationOnTypeOfSubmittedReport contextRef="ctx1">Ã
rsrapport</gsd:InformationOnTypeOfSubmittedReport>
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<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx1" xml:lang="da">Lyskær 8A, st.tv.</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx1" xml:lang="da">2730 Herlev</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
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<gsd:PrecedingReportingPeriodStartDate contextRef="ctx1">2023-01-01</gsd:PrecedingReportingPeriodStartDate>
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<cmn:TypeOfAuditorAssistance contextRef="ctx1">Revisionspåtegning</cmn:TypeOfAuditorAssistance>
<arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="ctx1">Grundlag for konklusion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements>
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<ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges contextRef="ctx2" unitRef="vDKK" decimals="-3">-27650000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges>
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<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx7" xml:lang="da">Michael Hove</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
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<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx8" xml:lang="da">Jakob Bendtsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
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<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx10" xml:lang="da">Jakob Have</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:NameOfAuditFirm contextRef="ctx11" xml:lang="da">BDO Statsautoriseret revisionsaktieselskab</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx11">20222670</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx11" xml:lang="da">Mikkel Mauritzen</cmn:NameAndSurnameOfAuditor>
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<cmn:IdentificationNumberOfAuditor contextRef="ctx11">mne46621</cmn:IdentificationNumberOfAuditor>
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