Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2025-12-31 | 222999555 | vUSD |
| ifrs-full:Assets | 2024-12-31 | 294719468 | vUSD |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|
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<sob:IdentificationOfApprovedAnnualReport contextRef="ctx1" id="fact1078" xml:lang="en">The Board of Directors and the Executive Board have today considered and approved the annual report of Ress  Life Investments A/S for the financial year 01.01.2025 â 31.12.2025.  </sob:IdentificationOfApprovedAnnualReport>
<sob:ConfirmationThatAnnualReportIsPresentedInAccordanceWithRequirementsProvidedForByLegislationAnyStandardsAndRequirementsProvidedByArticlesOfAssociationOrByAgreement contextRef="ctx1" id="fact1080" xml:lang="en">The annual report is prepared in accordance with IFRS Accounting Standards as adopted by the EU and disclosure  requirements for listed companies in Denmark.  In our opinion, the annual report of Ress Life Investments A/S for the financial year 01.01.2025 â 31.12.2025,  with the file name RLAINV-2025-12-31-en.zip, are prepared, in all material respects, in accordance with the ESEF  Regulation.  </sob:ConfirmationThatAnnualReportIsPresentedInAccordanceWithRequirementsProvidedForByLegislationAnyStandardsAndRequirementsProvidedByArticlesOfAssociationOrByAgreement>
<sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults contextRef="ctx1" id="fact1085" xml:lang="en">In our opinion, the financial statements give a true and fair view of the Entity's financial position at 31.12.2025 Â and of the results of its operations and cash flows for the financial year 01.01.2025 - 31.12.2025. Â </sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults>
<sob:ManagementsStatementAboutManagementsReview contextRef="ctx1" id="fact1087" xml:lang="en">In our opinion, the management commentary is prepared in accordance with relevant laws and regulations and  contains a fair review of the development of the Entity's business and financial matters, the results for the year  and of the financial position, together with a description of the principal risks and uncertainties that the Entity  faces.  </sob:ManagementsStatementAboutManagementsReview>
<sob:ConfirmationThatSupplementaryReportsGiveTrueAndFairViewInAccordanceWithGenerallyAcceptedGuidelinesForSuchReports contextRef="ctx1" id="fact1091" xml:lang="en">Furthermore, the supplementary report has been prepared in accordance with the Sustainable Finance  Disclosure Regulation (SFDR) and contains a fair review of the affairs and conditions referred to therein.  </sob:ConfirmationThatSupplementaryReportsGiveTrueAndFairViewInAccordanceWithGenerallyAcceptedGuidelinesForSuchReports>
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<sob:DateOfApprovalOfAnnualReport contextRef="ctx1" id="fact1095">2026-04-28</sob:DateOfApprovalOfAnnualReport>
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<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx6" id="fact1287" xml:lang="en">Gitte Minet Aggerholm</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
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<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx7" id="fact1288" xml:lang="en">Henrik Franck</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<arr:IndependentAuditorsReportsAudit contextRef="ctx1" id="fact1096" xml:lang="en">Independent Auditor's report</arr:IndependentAuditorsReportsAudit>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact1099" xml:lang="en">To the shareholders of Ress Life Investments A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
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<arr:OpinionOnAuditedFinancialStatements contextRef="ctx1" id="fact1101" xml:lang="en">Opinion  We have audited the financial statements of Ress Life Investments A/S for the financial year 01.01.2025 â  31.12.2025, which comprise the income statement, statement of comprehensive income, balance sheet,  statement of changes in equity, cash flow statement and notes, including material accounting policy information.  The financial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU and  additional disclosure requirements for listed entities in Denmark.  In our opinion, the financial statements give a true and fair view of the Entity's financial position at 31.12.2025,  and of the results of their operations and cash flows for the financial year 01.01.2025 â 31.12.2025 in accordance  with IFRS Accounting Standards as adopted by the EU and additional disclosure requirements for listed entities  in Denmark.  Our opinion is consistent with our audit book comments issued to the Audit Committee and the Board of  Directors.  </arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx1" id="fact1113" xml:lang="en">Basis for opinion  We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional  requirements applicable in Denmark. Our responsibilities under those standards and requirements are further  described in the "Auditorâs responsibilities for the audit of the financial statements" section of this auditorâs  report. We are independent of the Entity in accordance with the International Ethics Standards Board for  Accountantsâ International Code of Ethics for Professional Accountants (IESBA Code), as applicable to audits of  financial statements of public interest entities, and the additional ethical requirements applicable in Denmark to  audits of financial statements of public interest entities. We have also fulfilled our other ethical responsibilities  in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained  is sufficient and appropriate to provide a basis for our opinion.  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.  We were appointed auditors of Ress Life Investments A/S for the first time on 07.01.2016 for the financial year  2015/16 after the Entityâs Investment certificate was listed on Nasdaq Copenhagen in November 2015. We have  been reappointed annually by decision of the general meeting for a total contiguous engagement period of 11  years up to and including the financial year 2025, including 1 year after we were reelected on 27.03.2026 after a  mandatory tender process.  </arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx1" id="fact1130" xml:lang="en">Key audit matters  Key audit matters are those matters that, in our professional judgement, were of most significance in our audit  of the financial statements for the financial year 01.01.2025 â 31.12.2025. These matters were addressed in the  context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not  provide a separate opinion on these matters.  Valuation of life insurance policies and valuation of  earn-out  Life insurance policies, including earnout, (other investments) for the Entity amount to USD 199,755 thousand at 31.12.2025.  We consider measurement of Life Insurance Policies,  including value of earn-out, 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. The most significant  management judgements and assumptions comprise: Â ï· Choice of valuation method Â ï· Estimation of future cash flows (premiums and  death benefits) Â ï· Choice of discount rates Assessment of life  expectancies (mortality assumptions).  Management has described the principles and  assumptions used to measure life insurance policies in  more detail in the summary of accounting policies  How the matter was addressed in our audit  Based on our risk assessment, we have audited the fair  value measurement of the life insurance policies and the  earn-out life settlement contracts made by  Management.  Our audit procedures were as follows: Â ï· Assessment and testing of key controls related  to Managementâs definition of assumptions,  including whether such key controls were in  place. Â ï· Assessment of the chosen valuation method  chosen by Management based on the  characteristics of the investments, our  knowledge of the industry and history. â Â ï· Assessment of the most significant  management judgements, including test to  underlying documentation  </arr:KeyAuditMattersAudit>
<arr:IndependentAuditorsReportsAudit contextRef="ctx1" id="fact1097" xml:lang="en">Independent Auditor's report</arr:IndependentAuditorsReportsAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact1179" xml:lang="en">Statement on the management commentary and statement on the supplementary report provided for in  accordance with the Sustainable Finance Disclosure Regulation (SFDR)  Management is responsible for the management commentary.  Our opinion on the financial statements does not cover the management commentary, and we do not express  any form of assurance conclusion thereon.  In connection with our audit of the financial statements, our responsibility is to read the management  commentary and, in doing so, consider whether the management commentary is materially inconsistent with  the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.  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).  Based on the work we have performed, we conclude that the management commentary is in accordance with  the financial 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.  </arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:IndependentAuditorsReportsAudit contextRef="ctx1" id="fact1098" xml:lang="en">Independent Auditor's report</arr:IndependentAuditorsReportsAudit>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx1" id="fact1194" xml:lang="en">Management's responsibilities for the financial statements  Management is responsible for the preparation of the financial statements that give a true and fair view in  accordance with IFRS Accounting Standards as adopted by the EU and additional disclosure requirements for  listed entities in Denmark, and for such internal control as Management determines is necessary to enable the  preparation of the financial statements that are free from material misstatement, whether due to fraud or error.  In preparing the financial statements, Management is responsible for assessing the Entity's 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 financial statements unless Management either intends to liquidate the  Entity or to cease operations, or has no realistic alternative but to do so.  </arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx1" id="fact1203" xml:lang="en">Auditor's responsibilities for the audit of the financial statements  Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free  from material misstatement, whether due to fraud or error, and to issue an auditorâs report that includes our  opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in  accordance with ISAs and the additional requirements applicable in Denmark will always detect a material  misstatement when it exists. Misstatements can arise from fraud or error and are considered material if,  individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users  taken on the basis of these financial statements.  As part of an audit 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: Â ï· Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or  error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is  sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material  misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,  forgery, intentional omissions, misrepresentations, or the override of internal control. Â ï· Obtain an understanding of internal control relevant to the audit in order to design audit procedures that  are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness  of the Entityâs internal control. Â ï· Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates  and related disclosures made by Management. Â ï· Conclude on the appropriateness of Managementâs use of the going concern basis of accounting in  preparing the financial statements, and, based on the audit evidence obtained, whether a material  uncertainty exists related to events or conditions that may cast significant doubt on the Entityâs 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 Entity to cease to continue  as a going concern. Â ï· Evaluate the overall presentation, structure and content of the financial statements, including the  disclosures in the notes, and whether the financial statements represent the underlying transactions and  events in a manner that gives a true and fair view.  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, safeguards put in place and  measures taken to eliminate threats.  From the matters communicated with those charged with governance, we determine those matters that were of most  significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe  these matters in our auditorâs report unless law or regulation precludes public disclosure about the matter.  </arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:OtherInformationAccordingToRegulationEUAudit contextRef="ctx1" id="fact1249" xml:lang="en">Report on compliance with the ESEF Regulation  As part of our audit of the Financial Statements of Ress Life Investments A/S we performed procedures to express  an opinion on whether the annual report of for the financial year 01.01.2025 â 31.12.2025 with the file name  RLAINV-2025-12-31-en.zip is prepared, in all material respects, in compliance with the Commission Delegated  Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) which includes  requirements related to the preparation of the annual report in XHTML format.  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.  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 procedures consist of testing whether the annual report is prepared in XHTML  format.  In our opinion, the annual report of Ress Life Investments A/S for the financial year 01.01.2025 â 31.12.2025  with the file name RLAINV-2025-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF  Regulation.  </arr:OtherInformationAccordingToRegulationEUAudit>
<arr:SignatureOfAuditorsPlace contextRef="ctx1" id="fact1265" xml:lang="en">Copenhagen</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx1" id="fact1266">2026-04-28</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx33" id="fact1299" xml:lang="en">Deloitte Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx32" id="fact1289" xml:lang="en">Deloitte Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx33" id="fact1298">33963556</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx32" id="fact1291">33963556</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx32" id="fact1292" xml:lang="en">Jens Ringbæk</cmn:NameAndSurnameOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx33" id="fact1295" xml:lang="en">SÃmun Peter Arge Poulsen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx32" id="fact1293" xml:lang="en">State-Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx33" id="fact1296" xml:lang="en">State-Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx32" id="fact1294" xml:lang="en">mne27735</cmn:IdentificationNumberOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx33" id="fact1297" xml:lang="en">mne51489</cmn:IdentificationNumberOfAuditor>
<mrv:CorporateGovernanceReport contextRef="ctx1" id="fact1006" xml:lang="en">Status on corporate governance recommendations  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 Company has chosen a different approach.  By adhering to sound principles of corporate governance, the Company wishes to maintain the confidence of  investors, achieve its financial objectives and act with integrity towards all its stakeholders.  The Companyâs position on the Corporate Governance Recommendations is listed on its webpage:  </mrv:CorporateGovernanceReport>
<mrv:LinkToCorporateGovernanceReport contextRef="ctx1" id="fact1267" xml:lang="en">https://www.resscapital.com/fund/fund-documentation/</mrv:LinkToCorporateGovernanceReport>
<mrv:StatementOfCorporateSocialResponsibility contextRef="ctx1" id="fact1014" xml:lang="en">Corporate Social Responsibility  The business of the Company is limited to investments in US life insurance policy contracts and treasury bills and  has no employees except for the Management, comprising of the CEO. The business model is described under  Principal activities. Based on a materiality and risk assessment of the Companyâs business activities within  investments of life insurance in US, the Company has assessed that it does not have any material risks in relation  to human rights, social and labor conditions, climate and environment and anti-corruption. The Company 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.  Furthermore, as the markets in which the Company 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 Company has no employees expect for the Management the risks related to social  and labor conditions has also been assessed immaterial. As such, the Company does not have a corporate social  responsibility policy, including one for human rights, social and labor conditions, climate and environment and  anti-corruption.  The Company wishes to promote social characteristics in accordance with Article 8 of the EU's regulation on  sustainability-related disclosures (SFDR). The Company does not have sustainable investment as its goal. Please  refer to page 38 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 2025 - 31 December 2025.  </mrv:StatementOfCorporateSocialResponsibility>
<mrv:StatementOfPolicyForDataEthics contextRef="ctx1" id="fact1032" xml:lang="en">Data Ethics  The Company has not adopted a policy for data ethics. The Company accepts investment requests from reliable  investors and has KYC checks in place.  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.  </mrv:StatementOfPolicyForDataEthics>
<mrv:StatementOfTheDiversityPolicies contextRef="ctx1" id="fact1038" xml:lang="en">Target figures and policies for the underrepresented gender  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 Company 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.  As a result, the Company is not required to set or disclose target figures for gender equality in accordance with  the Danish Business Act. However, the Company is subject to report on the number of members in the top  management as well as disclosing the percentage.  2021  2022  2023  2024  2025  Board of Directors  Total members of the Board  4 4 3 4 4 Underrepresented gender in per cent  25%  25%  33%  25%  25%  Executive Board  Total members of Executive Board  1 1 1 1 1</mrv:StatementOfTheDiversityPolicies>
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