Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2024-12-31 | 10596000 | DKK |
| ifrs-full:Assets | 2025-12-31 | 145285000 | DKK |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2024-01-01 | 2024-12-31 | 12000 | DKK |
| ifrs-full:Revenue | 2025-01-01 | 2025-12-31 | 3672000 | DKK |
XML
See the xml submitted here:
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Separator
The full data:
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xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y6e ff1 fs1 fc3 sc0 ls2f ws0">Konklu<span class="_ _1"/>sion<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y6f ff2 fs1 fc1 sc0 ls1a ws0">Det er vores<span class="_ _1"/> opfat<span class="ls14">telse, at koncernr<span class="ls11">egnskabet og Ã¥rs-</span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y70 ff2 fs1 fc1 sc0 ls1b ws0">regnskabet <span class="_ _1"/>giver et retvis<span class="_ _1"/>ende billede af k<span class="_ _1"/>oncernen<span class="_ _1"/>s </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y71 ff2 fs1 fc1 sc0 ls1c ws0">og selskabets aktiver, passiver og finansielle stilling pr. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y72 ff2 fs1 fc1 sc0 ls23 ws0">31. december 2025 samt af re<span class="_ _1"/>sultatet af koncernens </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y73 ff2 fs1 fc1 sc0 ls1e ws0">og selska<span class="_ _1"/>bets akt<span class="_ _1"/>iviteter og pen<span class="_ _1"/>gestrømm<span class="_ _1"/>e <span class="_ _1"/>for regn-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y74 ff2 fs1 fc1 sc0 ls1f ws0">skabsÃ¥ret 1. januar - 31. dece<span class="_ _1"/>mber 2025 i overens-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y75 ff2 fs1 fc1 sc0 ls30 ws0">stemme<span class="_ _0"/>lse <span class="_ _0"/>med IFR<span class="_ _0"/>S Acco<span class="_ _0"/>u<span class="lse">nting Standards som <span class="_ _0"/>god-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y76 ff2 fs1 fc1 sc0 ls31 ws0">kendt af EU o<span class="_ _1"/>g yderligere krav<span class="_ _1"/> i Ã¥rs<span class="_ _1"/>regnskabs<span class="_ _1"/>loven.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y77 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y78 ff2 fs1 fc1 sc0 ls32 ws0">Vi har revideret k<span class="_ _1"/>oncernregns<span class="_ _1"/>kabet og Ã¥<span class="_ _1"/>rsregnskab<span class="_ _1"/>et </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y79 ff2 fs1 fc1 sc0 ls26 ws0">for NTR Holding A/S for regnskabsÃ¥ret 1. januar <span class="_ _1"/>- 31. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y7a ff2 fs1 fc1 sc0 ls23 ws0">december 2025, der omfatt<span class="_ _1"/>er resultatopgørelse og to-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y7b ff2 fs1 fc1 sc0 ls10 ws0">talindkomstopgørelse, balanc<span class="ls23">e, egenkapitalopgørels<span class="_ _1"/>e, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y7c ff2 fs1 fc1 sc0 ls33 ws0">pengestrømsopgørelse<span class="_ _0"/> og noter, herunder oplysning </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y7d ff2 fs1 fc1 sc0 ls34 ws0">om anvendt regnskabspra<span class="_ _0"/>ksi<span class="ls35">s,<span class="_ _0"/> for sÃ¥vel konce<span class="_ _0"/>rnen </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y7e ff2 fs1 fc1 sc0 ls25 ws0">som selskabet (âregnskabetâ).<span class="_ _1"/> </div></arr:OpinionOnAuditedFinancialStatements>
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xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y80 ff1 fs1 fc3 sc0 ls36 ws0">Grundlag for konklusi<span class="_ _0"/>on </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y81 ff2 fs1 fc1 sc0 ls1c ws0">Vi har udført vores revisi<span class="ls1d">on<span class="_ _1"/> i overensstemmelse med </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y82 ff2 fs1 fc1 sc0 ls1c ws0">internationale standarder om revision og de yderligere </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y83 ff2 fs1 fc1 sc0 lsc ws0">krav, der er gældende i Danmark. Vores<span class="_ _1"/> ansvar ifølge </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y84 ff2 fs1 fc1 sc0 ls32 ws0">disse s<span class="_ _1"/>tandarder og krav<span class="_ _1"/> er nærmere beskrev<span class="_ _1"/>et i revi-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y85 ff2 fs1 fc1 sc0 ls37 ws0">sionspÃ¥tegni<span class="_ _0"/>ngens af<span class="_ _0"/>snit <span class="_ _0"/>âRevisors <span class="_ _0"/>ansvar for revisi<span class="_ _0"/>o-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y86 ff2 fs1 fc1 sc0 ls2a ws0">nen af regnskabe<span class="_ _0"/>tâ. Vi er uafhængige af koncernen i </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y87 ff2 fs1 fc1 sc0 ls1b ws0">overenss<span class="_ _1"/>temmelse med<span class="_ _1"/> Internationa<span class="_ _1"/>l Ethics St<span class="_ _1"/>andards </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y88 ff2 fs1 fc1 sc0 ls1d ws0">Board for Accountantsâ internationale retningslinjer </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y89 ff2 fs1 fc1 sc0 ls24 ws0">for revisorers etiske adfærd (IE<span class="_ _1"/>SBA Code) og de yderl<span class="_ _1"/>i-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y8a ff2 fs1 fc1 sc0 ls27 ws0">gere etiske krav, der er gælde<span class="_ _1"/>nde i Dan<span class="_ _1"/>mark, ligesom </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y8b ff2 fs1 fc1 sc0 ls1f ws0">vi har opfyldt vores øvrige etiske forpligtelser i hen-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y8c ff2 fs1 fc1 sc0 ls10 ws0">hold til disse krav og IESBA <span class="ls27">Code. Det er vores opfat-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y8d ff2 fs1 fc1 sc0 ls10 ws0">telse, at det opnÃ¥ede revisi<span class="ls1c">onsbevis er tilstrækkeligt </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y8e ff2 fs1 fc1 sc0 ls38 ws0">og egnet som grundlag f<span class="ls39">or vores konklusion. </span></div></arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="CY2025YTD"
id="fact_arr_StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements_D1608898284_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y90 ff1 fs1 fc3 sc0 ls19 ws0">Udtalelse om ledelsesberetningen </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y91 ff2 fs1 fc1 sc0 ls1a ws0">Ledelsen er ans<span class="_ _1"/>varlig for ledel<span class="_ _1"/>sesberetn<span class="_ _1"/>ingen.<span class="_ _e"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y92 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y93 ff2 fs1 fc1 sc0 ls1d ws0">Vores konklusion om regns<span class="lsd">kabet omfatter ikke ledel<span class="_ _1"/>-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y94 ff2 fs1 fc1 sc0 ls3a ws0">sesbere<span class="_ _0"/>tninge<span class="_ _0"/>n, og vi udt<span class="_ _0"/>rykke<span class="_ _0"/>r inge<span class="_ _0"/>n form fo<span class="_ _0"/>r konklu-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y95 ff2 fs1 fc1 sc0 ls27 ws0">sion med sikkerhed om ledels<span class="_ _1"/>esberetningen.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y96 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y97 ff2 fs1 fc1 sc0 ls10 ws0">I tilknytning til vores revi<span class="ls1d">sion af regnskabet er det vo-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y98 ff2 fs1 fc1 sc0 ls37 ws0">res ansvar <span class="_ _0"/>at læ<span class="_ _0"/>se led<span class="_ _0"/>elsesbe<span class="_ _0"/>retningen <span class="_ _0"/>og i den <span class="_ _0"/>forbin-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y99 ff2 fs1 fc1 sc0 ls32 ws0">delse overveje, o<span class="_ _1"/>m ledelsesbe<span class="_ _1"/>retningen er v<span class="_ _1"/>æsentligt </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y9a ff2 fs1 fc1 sc0 ls10 ws0">inkonsistent med regnskabet <span class="ls26">eller vores viden opnået </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y9b ff2 fs1 fc1 sc0 ls33 ws0">ved revisionen elle<span class="_ _0"/>r på anden måde synes at indeholde </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y9c ff2 fs1 fc1 sc0 ls25 ws0">væsentlig fejlinformation.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y9e ff2 fs1 fc1 sc0 lsb ws0">Vores ansvar er derudover at<span class="ls27"> overveje, om ledelsesbe-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y9f ff2 fs1 fc1 sc0 ls2a ws0">retningen indeholder<span class="_ _0"/> krævede oplysninger i henhold </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ya0 ff2 fs1 fc1 sc0 ls10 ws0">til årsregnskabsloven. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ya1 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ya2 ff2 fs1 fc1 sc0 lse ws0">Baseret på det udf<span class="_ _0"/>ørte arbej<span class="ls1d">de er det vores opfattelse, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ya3 ff2 fs1 fc1 sc0 ls1a ws0">at ledelsesberetn<span class="_ _1"/>ingen er <span class="_ _1"/>i overenss<span class="_ _1"/>temmelse <span class="_ _1"/>med </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ya4 ff2 fs1 fc1 sc0 ls11 ws0">koncernregnskabet og årsre<span class="ls26">gnskabet og er udarbejdet </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ya5 ff2 fs1 fc1 sc0 ls29 ws0">i overenss<span class="_ _1"/>temmelse med <span class="_ _1"/>årsregnska<span class="_ _1"/>bslovens<span class="_ _1"/> krav. Vi </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ya6 ff2 fs1 fc1 sc0 ls38 ws0">har ikke fundet væsentlig fej<span class="ls23">linformation i ledelsesbe-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ya7 ff2 fs1 fc1 sc0 lsd ws0">retningen. </div></arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="CY2025YTD"
id="fact_arr_StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements_D2140905760_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 hc ya9 ff1 fs1 fc3 sc0 ls25 ws0">Ledelsens ansvar for r<span class="_ _1"/>egnskaberne </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yaa ff2 fs1 fc1 sc0 ls21 ws0">Ledelsen har ansvaret for uda<span class="_ _0"/><span class="ls3b">rbejdelsen a<span class="_ _1"/>f <span class="ls10">et koncern-</span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yab ff2 fs1 fc1 sc0 ls14 ws0">regnskab og et årsregnskab, <span class="ls0">der giver et retvisende bil<span class="_ _1"/>-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yac ff2 fs1 fc1 sc0 lsf ws0">lede i overensstemmelse <span class="_ _1"/><span class="lsc">med IFRS Accou<span class="_ _1"/>nting Stan-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yad ff2 fs1 fc1 sc0 ls1d ws0">dards som godkendt af EU og yderligere krav i årsregn-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yae ff2 fs1 fc1 sc0 ls1c ws0">skabsloven. Ledelsen har endvidere a<span class="_ _1"/>nsvaret for<span class="_ _1"/> den </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yaf ff2 fs1 fc1 sc0 ls26 ws0">interne kontrol, som ledels<span class="ls3c">en anser for nødvendig for </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yb0 ff2 fs1 fc1 sc0 ls21 ws0">at udarbejde et regnskab ude<span class="_ _0"/>n væsentlig fej<span class="_ _0"/>linforma-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yb1 ff2 fs1 fc1 sc0 ls3d ws0">tion, uans<span class="_ _1"/>et om denn<span class="_ _1"/>e skyldes<span class="_ _1"/> besvigels<span class="_ _1"/>er eller fejl.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yb2 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yb3 ff2 fs1 fc1 sc0 ls35 ws0">Ved udarbejdelse<span class="_ _0"/>n af regnskabet e<span class="_ _0"/>r ledelse<span class="_ _0"/>n ansvarlig </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yb4 ff2 fs1 fc1 sc0 ls1c ws0">for at vurdere koncernens <span class="ls3e">og sels<span class="_ _1"/>kabets ev<span class="_ _1"/>ne til at </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yb5 ff2 fs1 fc1 sc0 lsc ws0">fortsætte driften; at oplyse om forho<span class="_ _1"/>ld vedrørende </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yb6 ff2 fs1 fc1 sc0 lsc ws0">fortsat drift, hvo<span class="_ _1"/>r dette er relevant; samt at udarbejde </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yb7 ff2 fs1 fc1 sc0 ls1d ws0">regnskabet på grundlag af regnskabsprincip<span class="_ _1"/>pet om </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yb8 ff2 fs1 fc1 sc0 lsc ws0">fortsat drift, medmindre ledel<span class="_ _1"/>sen enten har til hensigt </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yb9 ff2 fs1 fc1 sc0 ls26 ws0">at likvidere koncernen eller selskabet, indstille driften </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yba ff2 fs1 fc1 sc0 ls23 ws0">eller ikke har andet realisti<span class="ls3f">sk alt<span class="_ _1"/>ernativ end<span class="_ _1"/> at gøre </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ybb ff2 fs1 fc1 sc0 ls40 ws0">dette. </div></arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="CY2025YTD"
id="fact_arr_StatementOfAuditorsResponsibilityForAuditAndAuditPerformed_D1331075956_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 hc ybd ff1 fs1 fc3 sc0 ls21 ws0">Revisors ansvar for rev<span class="_ _0"/>isionen af regnskaberne </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ybe ff2 fs1 fc1 sc0 ls10 ws0">Vores mål er at opnå høj gra<span class="ls1c">d af sikkerhed for, om </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ybf ff2 fs1 fc1 sc0 ls1b ws0">regnskabet <span class="_ _1"/>som helhed er u<span class="_ _1"/>den væsen<span class="_ _1"/>tlig fejlinforma<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yc0 ff2 fs1 fc1 sc0 ls3d ws0">tion, uans<span class="_ _1"/>et om denn<span class="_ _1"/>e skyldes<span class="_ _1"/> besvigels<span class="_ _1"/>er eller fejl, og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yc1 ff2 fs1 fc1 sc0 ls10 ws0">at afgive en revisionspåte<span class="ls1d">gning med en konklusion. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yc2 ff2 fs1 fc1 sc0 ls25 ws0">Høj grad af sikkerhed er et<span class="ls1d"> højt niveau af sik<span class="_ _1"/>kerhed, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yc3 ff2 fs1 fc1 sc0 ls26 ws0">men er ikke en garanti for, at<span class="ls33"> en revision, der udføres i </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yc4 ff2 fs1 fc1 sc0 ls3d ws0">overenss<span class="_ _1"/>temmelse m<span class="_ _1"/>ed inte<span class="ls1c">rnation<span class="_ _1"/>ale standarder om </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yc5 ff2 fs1 fc1 sc0 lsc ws0">revision og de yderligere krav, d<span class="_ _1"/>er er gældende i Dan-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yc6 ff2 fs1 fc1 sc0 ls23 ws0">mark, altid vil afdække væsentlig fejlinformation<span class="_ _1"/>, når </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yc7 ff2 fs1 fc1 sc0 ls1c ws0">sådan findes. Fejlinformationer <span class="_ _1"/>kan opstå som følge af </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yc8 ff2 fs1 fc1 sc0 lsc ws0">besvigelser eller fejl og kan be<span class="_ _1"/>tragtes som væsentlige, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yc9 ff2 fs1 fc1 sc0 ls1c ws0">hvis det med rimelighed kan <span class="ls1d">forv<span class="_ _1"/>entes, at de enkeltvis </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yca ff2 fs1 fc1 sc0 ls3f ws0">eller samlet <span class="_ _1"/>har indflyd<span class="_ _1"/>else<span class="ls11"> på de økonomiske beslut-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ycb ff2 fs1 fc1 sc0 ls1c ws0">ninger, som brugerne træffer <span class="_ _1"/>på grundlag af regnska-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ycc ff2 fs1 fc1 sc0 ls1d ws0">bet. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ycd ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yce ff2 fs1 fc1 sc0 ls23 ws0">Som led i en revision, der <span class="ls1f">udføres i overenss<span class="_ _1"/>temmelse </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 ycf ff2 fs1 fc1 sc0 ls25 ws0">med internationale standarder om revision og de </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd1 ff2 fs1 fc1 sc0 ls31 ws0">vi faglige vurd<span class="_ _1"/>eringer og opr<span class="_ _1"/>etholder pro<span class="_ _1"/>fessionel </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd2 ff2 fs1 fc1 sc0 ls13 ws0">skepsis under revisi<span class="ls26">onen. Herudover:<span class="_ _1"/> </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd3 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd4 ff4 fs1 fc1 sc0 ls0 ws0">x<span class="ff5"> <span class="_ _f"> </span><span class="ff2 ls27">Identificerer og vurderer <span class="ls11">vi risikoen for væsentlig </span></span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yd5 ff2 fs1 fc1 sc0 lsc ws0">fejlinformation i regnskabet, uan<span class="_ _1"/>set om denne sky<span class="_ _1"/>l-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yd6 ff2 fs1 fc1 sc0 ls18 ws0">des besvigelser eller <span class="_ _1"/>fejl, udformer og u<span class="_ _1"/>dfører revi-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yd7 ff2 fs1 fc1 sc0 ls23 ws0">sionshandlinger s<span class="_ _1"/>om reaktion på disse risici samt </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yd8 ff2 fs1 fc1 sc0 lsc ws0">opnår revisionsbevis, der er tilstrækkeligt og egnet<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yd9 ff2 fs1 fc1 sc0 ls1c ws0">til at danne grundlag for v<span class="_ _1"/><span class="ls1d">ores konklusion. Risikoen </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yda ff2 fs1 fc1 sc0 ls26 ws0">for ikke at opdage væsent<span class="lsd">lig fejlinformation forår<span class="_ _1"/>-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ydb ff2 fs1 fc1 sc0 lsf ws0">saget af besvigelser er <span class="ls35">højer<span class="_ _1"/>e end ved væsentlig </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ydc ff2 fs1 fc1 sc0 lsd ws0">fejlinformation forårsaget a<span class="ls41">f f<span class="_ _1"/>ejl, idet bes<span class="_ _1"/>vigelser </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ydd ff2 fs1 fc1 sc0 lsc ws0">kan omfatte sammensværgelser, doku<span class="_ _1"/>mentfalsk, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yde ff2 fs1 fc1 sc0 lsc ws0">bevidste udeladelser, vildledn<span class="_ _1"/>ing eller tilsidesæt-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ydf ff2 fs1 fc1 sc0 ls25 ws0">telse af intern kontrol. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 ye0 ff4 fs1 fc1 sc0 ls0 ws0">x<span class="ff5"> <span class="_ _f"> </span><span class="ff2 ls1f">Opnår vi forståelse af den interne k<span class="_ _1"/>ontrol med rele-</span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ye1 ff2 fs1 fc1 sc0 ls3b ws0">vans for <span class="_ _1"/>revision<span class="_ _1"/>en for at kunn<span class="_ _1"/>e udforme r<span class="_ _1"/>evision<span class="_ _1"/>s-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ye2 ff2 fs1 fc1 sc0 ls42 ws0">handlinger, der er passende efter om<span class="_ _0"/>stændighe-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ye3 ff2 fs1 fc1 sc0 ls14 ws0">derne, men ikke for at k<span class="ls36">unne udtrykke en konklu-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ye4 ff2 fs1 fc1 sc0 ls27 ws0">sion om effektivit<span class="ls43">eten af koncernens og selskabets </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ye5 ff2 fs1 fc1 sc0 ls13 ws0">interne kontrol. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 ye6 ff4 fs1 fc1 sc0 ls0 ws0">x<span class="ff5"> <span class="_ _f"> </span><span class="ff2 ls1f">Tager vi stilling til, om den regns<span class="_ _1"/>kabspraksis, som er </span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ye7 ff2 fs1 fc1 sc0 ls3c ws0">anvendt af ledelsen, er passende, samt om <span class="_ _0"/>de regn-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ye8 ff2 fs1 fc1 sc0 ls37 ws0">skabsmæssig<span class="_ _0"/>e skøn og <span class="_ _0"/>tilkn<span class="_ _0"/>ytte<span class="_ _0"/>de oplysning<span class="_ _0"/>er, som<span class="_ _0"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 ye9 ff2 fs1 fc1 sc0 ls1c ws0">ledelsen har udarbejdet, er rimelige.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yea ff4 fs1 fc1 sc0 ls0 ws0">x<span class="ff5"> <span class="_ _f"> </span><span class="ff2 ls25">Konkluderer vi, om ledelse<span class="ls1b">ns u<span class="_ _1"/>darbejdels<span class="_ _1"/>e af regn-</span></span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yeb ff2 fs1 fc1 sc0 ls13 ws0">skabet på grundlag af regns<span class="ls19">kabsprincippet om fort-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yec ff2 fs1 fc1 sc0 ls44 ws0">sat drif<span class="_ _0"/>t er passe<span class="_ _0"/>nde, sa<span class="_ _0"/><span class="ls42">mt om der på grundlag af </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yed ff2 fs1 fc1 sc0 lse ws0">det opnåede revisionsbe<span class="_ _0"/>vis er væsentlig usikke<span class="_ _0"/>rhed </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yee ff2 fs1 fc1 sc0 lse ws0">forbundet me<span class="_ _0"/>d begivenheder e<span class="_ _0"/>ller forhold, der kan </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yef ff2 fs1 fc1 sc0 ls45 ws0">skabe betydelig tvivl om<span class="_ _0"/> konce<span class="_ _0"/>rnens og selskabe<span class="_ _0"/>ts </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xa h3 yf0 ff2 fs1 fc1 sc0 ls23 ws0">evne til at fortsætte driften. H<span class="_ _1"/>vis vi konkluderer, at </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yf1 ff2 fs1 fc1 sc0 ls39 ws0">der er en væse<span class="_ _0"/>ntlig usikkerhe<span class="lsc">d, skal vi i vores revisi-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yf2 ff2 fs1 fc1 sc0 ls42 ws0">onspåtegning gøre opmæ<span class="ls1c">rksom på oplysninger </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yf3 ff2 fs1 fc1 sc0 lse ws0">herom i regnskabe<span class="_ _0"/>t eller, hvis sådanne<span class="_ _0"/> oplysninger </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yf4 ff2 fs1 fc1 sc0 lsd ws0">ikke er tilstrækkelige, modific<span class="_ _1"/>ere vores konklus<span class="_ _1"/>ion. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yf5 ff2 fs1 fc1 sc0 ls1f ws0">Vores konklusioner er baseret på det rev<span class="_ _1"/>isionsbevis, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yf6 ff2 fs1 fc1 sc0 ls3f ws0">der er opnået fre<span class="_ _1"/>m til datoen<span class="_ _1"/> for vores rev<span class="_ _1"/>isionsp<span class="_ _1"/>å-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yf7 ff2 fs1 fc1 sc0 ls23 ws0">tegning. Fremtidige begivenh<span class="_ _1"/>eder eller forhold kan </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yf8 ff2 fs1 fc1 sc0 ls21 ws0">dog medføre, at koncernen og se<span class="_ _0"/>lskabet ikke læn-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yf9 ff2 fs1 fc1 sc0 ls3e ws0">gere kan fortsætte d<span class="_ _1"/>riften.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yfa ff4 fs1 fc1 sc0 ls0 ws0">x<span class="ff5"> <span class="_ _f"> </span><span class="ff2 ls1c">Tager vi stilling til den samlede præsentation, s<span class="_ _1"/>truk-</span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yfb ff2 fs1 fc1 sc0 lse ws0">tur og indhold af regnskabet, <span class="_ _0"/>herunder noteoplys-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yfc ff2 fs1 fc1 sc0 ls33 ws0">ningerne, samt om re<span class="_ _0"/>gnskabet afspejler de unde<span class="_ _0"/>r-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yfd ff2 fs1 fc1 sc0 ls33 ws0">liggende transaktioner<span class="_ _0"/> og begivenheder på en så-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 yfe ff2 fs1 fc1 sc0 ls41 ws0">dan måde, a<span class="_ _1"/>t der gives<span class="_ _1"/> et retvisen<span class="_ _1"/>de billede heraf.<span class="_ _e"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yff ff4 fs1 fc1 sc0 ls0 ws0">x<span class="ff5"> <span class="_ _f"> </span><span class="ff2 ls1f">Planlægger og udfører vi ko<span class="ls46">ncernrevisionen for at </span></span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 y100 ff2 fs1 fc1 sc0 ls1c ws0">opnå tilstrækkeligt og egn<span class="ls1b">et r<span class="_ _1"/>evisions<span class="_ _1"/>bevis vedrø-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 y101 ff2 fs1 fc1 sc0 ls1c ws0">rende de finansielle oplys<span class="ls42">ninger for virksomhe-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 y102 ff2 fs1 fc1 sc0 ls27 ws0">derne eller forretningse<span class="ls22">nhederne i koncernen som </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 y103 ff2 fs1 fc1 sc0 lsc ws0">grundlag for at udforme en<span class="ls3a"> konklusion om konce<span class="_ _0"/>rn-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 y104 ff2 fs1 fc1 sc0 lsc ws0">regnskabet. Vi er ansv<span class="_ _1"/>arlige for at lede, føre tilsyn </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 y105 ff2 fs1 fc1 sc0 ls3c ws0">med og gennemgå de<span class="_ _0"/>t udførte revisionsarbejde til </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 y106 ff2 fs1 fc1 sc0 ls1f ws0">brug for koncernrevisionen. Vi er eneansvarlige for </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 xb h3 y107 ff2 fs1 fc1 sc0 ls43 ws0">vores revisionskon<span class="_ _0"/>klusion. </div></arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
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xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y113 ff2 fs1 fc1 sc0 ls21 ws0">København, den 3. marts 2026 </div></arr:SignatureOfAuditorsPlace>
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decimals="-3"
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id="fsa_Assets_D45013777_CY"
unitRef="DKK">10596000</fsa:Assets>
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unitRef="DKK">4949000</fsa:ContributedCapital>
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unitRef="DKK">4949000</fsa:ContributedCapital>
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decimals="-3"
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unitRef="DKK">17144000</fsa:RetainedEarnings>
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id="fsa_Equity_D1899700030_CY"
unitRef="DKK">9520000</fsa:Equity>
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decimals="-3"
id="fsa_Equity_D1899700030_PY"
unitRef="DKK">22093000</fsa:Equity>
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decimals="-3"
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id="fact_fsa_DisclosureOfAccountingPolicies_E2_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc yd0 ff1 fs1 fc3 sc0 ls31 ws0">1.<span class="ff9 ls0"> <span class="_ _22"> </span></span><span class="ls39">Anvendt regnskabspraksis </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd1 ff2 fs1 fc1 sc0 ls21 ws0">Koncernregnskabet og Ã¥rsregnskabet f<span class="_ _0"/>or 2025 aflæg-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd2 ff2 fs1 fc1 sc0 ls1c ws0">ges i overensstemm<span class="_ _1"/>else med IFRS Accounting Stan-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd3 ff2 fs1 fc1 sc0 ls26 ws0">dards (âIFRSâ) som godken<span class="ls14">dt af E<span class="_ _1"/>U og danske oplys-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y272 ff2 fs1 fc1 sc0 ls14 ws0">ningskrav til Ã¥rsrapporter for regnskabsklasse D (børs-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y273 ff2 fs1 fc1 sc0 ls24 ws0">noteret), jf. IFRS-bek<span class="_ _1"/>endtgø<span class="ls11">relsen uds<span class="_ _1"/>tedt i henhold til </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y274 ff2 fs1 fc1 sc0 ls36 ws0">Ã¥rsregnskabsloven. NTR<span class="_ _0"/> Holdi<span class="ls10">ng A/S er et aktieselskab </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y275 ff2 fs1 fc1 sc0 ls24 ws0">med hjemsted i Danmark.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y276 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y277 ff2 fs1 fc1 sc0 ls2a ws0">Koncernregnskabet og Ã¥rsregnskabet aflægge<span class="_ _0"/>s i DKK, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y278 ff2 fs1 fc1 sc0 ls3c ws0">der er præsentationsvaluta f<span class="ls11">o<span class="_ _0"/>r koncernens aktiviteter </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y279 ff2 fs1 fc1 sc0 ls23 ws0">og den funktionelle valuta for moderselskab<span class="_ _1"/>et.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27a ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27b ff2 fs1 fc1 sc0 ls93 ws0">Bestyr<span class="_ _0"/>elsen <span class="_ _0"/>har pÃ¥ best<span class="_ _0"/>yre<span class="lsd">lsesmødet den 3. marts </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27c ff2 fs1 fc1 sc0 ls10 ws0">2026 godkendt nærværende Ã¥rs<span class="ls1f">rapport til offentliggø-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27d ff2 fs1 fc1 sc0 ls1d ws0">relse. Ã
rsrapporten forelæ<span class="ls13">gges NTR Holding A/Sâ akti-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27e ff2 fs1 fc1 sc0 ls11 ws0">onærer til godkendelse pÃ¥ den ordinære generalfor-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27f ff2 fs1 fc1 sc0 ls23 ws0">samling den 29. april 2026.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y280 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y281 ff2 fs1 fc1 sc0 ls3c ws0">Koncernregnskabet og Ã¥rsregnskabet aflæ<span class="_ _0"/>gges pÃ¥ ba-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y282 ff2 fs1 fc1 sc0 ls13 ws0">sis af historiske kostpriser, <span class="ls23">bortset fra værdipap<span class="_ _1"/>irer og </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y283 ff2 fs1 fc1 sc0 ls38 ws0">investeringsejendomme. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y284 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y285 ff2 fs1 fc1 sc0 ls1b ws0">Koncernregnska<span class="_ _1"/>bet og <span class="_ _1"/>Ã¥rsregn<span class="_ _1"/>skabet <span class="_ _1"/>for 2025 er af<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y286 ff2 fs1 fc1 sc0 ls1c ws0">lagt i overensstemmelse med de nye og ændrede s<span class="_ _1"/>tan-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y287 ff2 fs1 fc1 sc0 ls1c ws0">darder (IFRS/IAS) samt nye fo<span class="_ _1"/>rtolkningsbidrag (IFRIC), </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y288 ff2 fs1 fc1 sc0 ls3c ws0">som gælder for regnskabsÃ¥r, <span class="_ _0"/>der begynder 1. januar </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y289 ff2 fs1 fc1 sc0 ls25 ws0">2025. Dette har ikke medført <span class="_ _1"/>væsentlige ændringer i </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28a ff2 fs1 fc1 sc0 ls25 ws0">regnskabspraksis. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28b ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28c ff2 fs1 fc1 sc0 ls47 ws0">PÃ¥ tidspunktet for of<span class="_ _0"/>fentliggø<span class="ls1c">relse af denne Ã¥rsrapport </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28d ff2 fs1 fc1 sc0 ls31 ws0">er en række ny<span class="_ _1"/>e eller ændred<span class="_ _1"/>e stan<span class="_ _1"/>darder og forto<span class="_ _1"/>lk-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28e ff2 fs1 fc1 sc0 ls21 ws0">ningsbidrag udsendt, men en<span class="ls42">dnu ikke trÃ¥dt i kraf<span class="_ _0"/>t og </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28f ff2 fs1 fc1 sc0 ls25 ws0">derfor ikke indarbejdet i Ã¥r<span class="ls27">srapporten. <span class="_ _1"/>Det er ledel-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y290 ff2 fs1 fc1 sc0 ls36 ws0">sens vurdering, at disse ik<span class="ls10">ke vi<span class="_ _0"/>l fÃ¥ væsentlig indvirk-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y291 ff2 fs1 fc1 sc0 ls3c ws0">ning pÃ¥ Ã¥rsrapporten for de kommende<span class="_ _0"/> regnskabsÃ¥r. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y292 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y293 ff1 fs1 fc1 sc0 ls5d ws0">Standarder og fort<span class="_ _0"/>olkning<span class="_ _0"/>s<span class="ls60">bidrag,<span class="_ _0"/> der endnu ikke er </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y294 ff1 fs1 fc1 sc0 lsd ws0">trÃ¥dt i kraft </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y295 ff2 fs1 fc1 sc0 ls25 ws0">I april 2024 udstedte IASB IFRS 18 âPræsentation og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y296 ff2 fs1 fc1 sc0 ls1c ws0">oplysninger i regnskaberâ. <span class="ls47">Standarden introducerer </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y297 ff2 fs1 fc1 sc0 ls3f ws0">nye krav<span class="_ _1"/> til strukturen<span class="_ _1"/> og in<span class="_ _1"/>dholdet af de primær<span class="_ _1"/>e </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y298 ff2 fs1 fc1 sc0 ls26 ws0">regnskaber, herunder obligatoriske kategorier i resul-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y299 ff2 fs1 fc1 sc0 lse ws0">tatopgørelsen (drift, inve<span class="_ _0"/>st<span class="ls1f">ering og finansiering), nye </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29a ff2 fs1 fc1 sc0 ls46 ws0">definerede subtotaler (sÃ¥som "drift<span class="_ _0"/>sresultat"), og for-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29b ff2 fs1 fc1 sc0 ls11 ws0">bedrede oplysningskrav til <span class="ls24">ledelsesdefinerede p<span class="_ _1"/>ræsta-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29c ff2 fs1 fc1 sc0 ls10 ws0">tionsmÃ¥l. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29d ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29e ff2 fs1 fc1 sc0 ls1f ws0">IFRS 18 træder i kraft for regns<span class="_ _1"/>kabsperioder, der be-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29f ff2 fs1 fc1 sc0 ls38 ws0">gynder den 1. janua<span class="ls2b">r 2027 eller senere, med tidliger<span class="_ _1"/>e </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a0 ff2 fs1 fc1 sc0 ls23 ws0">anvendelse tilladt. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a1 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a2 ff2 fs1 fc1 sc0 ls1d ws0">NTR Holding har iværksat en vurdering af implikatio-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a3 ff2 fs1 fc1 sc0 ls23 ws0">nerne af IFRS 18 for koncern<span class="_ _1"/>ens regnskabsaflæggels<span class="_ _1"/>e. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a4 ff2 fs1 fc1 sc0 ls3c ws0">Standarden forventes at pÃ¥<span class="ls11">virke præsentationen og </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a5 ff2 fs1 fc1 sc0 ls25 ws0">klassificeringen i resultatopgørelsen og resultere i </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf2 ff2 fs1 fc1 sc0 ls11 ws0">yderligere oplysninger, især vedrørende subtotaler og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf3 ff2 fs1 fc1 sc0 ls39 ws0">ledelsesdef<span class="_ _0"/>inerede præstationsmÃ¥l. Med undtage<span class="_ _0"/>lse </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf4 ff2 fs1 fc1 sc0 ls24 ws0">af implikationerne fra IFRS 1<span class="_ _1"/><span class="ls23">8 som nævnt ov<span class="_ _1"/>enfor, for-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf5 ff2 fs1 fc1 sc0 lsc ws0">ventes ingen af de nye eller <span class="_ _1"/>ændrede standarder eller </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf6 ff2 fs1 fc1 sc0 lsc ws0">fortolkninger at have en v<span class="_ _1"/>æs<span class="ls11">entlig indvirkning pÃ¥ det </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf7 ff2 fs1 fc1 sc0 ls11 ws0">konsoliderede regnskab. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf8 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 hc yf9 ff1 fs1 fc1 sc0 ls0 ws0">Væsentlig regnskabspraksi<span class="_ _1"/>s<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bb ff2 fs1 fc1 sc0 ls33 ws0">Ved udarbejdelse<span class="_ _0"/>n af koncernens Ã¥rsrapport foretage<span class="_ _0"/>r </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bc ff2 fs1 fc1 sc0 ls62 ws0">ledelse<span class="_ _0"/>n en ræk<span class="_ _0"/>ke regnskabsm<span class="_ _0"/>æssige <span class="_ _0"/>vurderinge<span class="_ _0"/>r, der </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bd ff2 fs1 fc1 sc0 ls42 ws0">danner grundlag for præsentation, indregning og mÃ¥-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4be ff2 fs1 fc1 sc0 ls46 ws0">ling af koncernens og moder<span class="ls25">selskabets aktiv<span class="_ _1"/>er og for-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bf ff2 fs1 fc1 sc0 lsd ws0">pligtelser. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c0 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 hc y4c1 ff1 fs1 fc1 sc0 ls35 ws0">Koncernregnskabet </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c2 ff2 fs1 fc1 sc0 ls21 ws0">Koncernregnskabet om<span class="_ _0"/>fatter NTR Holding A/S </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c3 ff2 fs1 fc1 sc0 ls1c ws0">(moderselskabet) og de virksomheder (datter<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c4 ff2 fs1 fc1 sc0 ls26 ws0">virksomheder), som kontrolle<span class="ls93">res af mo<span class="_ _0"/>dersel<span class="_ _0"/>skabet. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c5 ff2 fs1 fc1 sc0 ls32 ws0">Moderselskab<span class="_ _1"/>et anses<span class="_ _1"/> for at have kon<span class="_ _1"/>trol, nÃ¥r d<span class="_ _1"/>et </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c6 ff2 fs1 fc1 sc0 ls24 ws0">direkte eller indirekte ejer m<span class="_ _1"/>ere end 50% af </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c7 ff2 fs1 fc1 sc0 lse ws0">stemmerettighederne<span class="_ _0"/> eller pÃ¥ anden mÃ¥de kan udøve </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c8 ff2 fs1 fc1 sc0 ls1f ws0">eller faktisk udøver bestemmende indflydelse.<span class="_ _e"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c9 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ca ff2 fs1 fc1 sc0 ls25 ws0">KONSOLIDERINGSPRINCIPPER<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cb ff2 fs1 fc1 sc0 ls39 ws0">Koncernregnskabet udarbe<span class="_ _0"/>j<span class="ls11">des pÃ¥ grundlag af regn-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cc ff2 fs1 fc1 sc0 ls1f ws0">skaber for NTR Holding A/S og d<span class="_ _1"/>ets dattervirksomhe-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cd ff2 fs1 fc1 sc0 ls1d ws0">der. Koncernregnskabet <span class="ls80">udarbejdes ve<span class="_ _0"/>d at sammen-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ce ff2 fs1 fc1 sc0 ls26 ws0">lægge regnskabsposter af ens<span class="ls23">artet karakter. De regn-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cf ff2 fs1 fc1 sc0 ls94 ws0">skaber, de<span class="_ _0"/>r anvendes <span class="_ _0"/>til br<span class="_ _0"/>ug for<span class="_ _0"/> konsolideri<span class="_ _0"/>ngen, ud-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d0 ff2 fs1 fc1 sc0 ls39 ws0">arbejdes i overensstem<span class="_ _0"/>melse med koncer<span class="_ _0"/>nens regn-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d1 ff2 fs1 fc1 sc0 ls78 ws0">skabsprak<span class="_ _0"/>sis. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d2 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d3 ff2 fs1 fc1 sc0 ls47 ws0">Ved konsolideringen elimineres konce<span class="_ _0"/>rninterne ind-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d4 ff2 fs1 fc1 sc0 lsc ws0">tægter og omkostninger, inter<span class="_ _1"/>ne mellemværender og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d5 ff2 fs1 fc1 sc0 ls33 ws0">udbytter samt fortjene<span class="_ _0"/>ster og<span class="ls3c"> tab ved transaktioner<span class="_ _0"/> </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d6 ff2 fs1 fc1 sc0 ls0 ws0">mellem de konsolidered<span class="_ _1"/>e virksomheder.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d7 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d8 ff2 fs1 fc1 sc0 ls33 ws0">I koncernregnskabet indre<span class="_ _0"/>g<span class="ls1f">nes dattervirksomhedernes </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d9 ff2 fs1 fc1 sc0 ls25 ws0">regnskabsposter 100%. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4da ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 hc y4db ff1 fs1 fc1 sc0 ls42 ws0">Omregning af fremmed valuta </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4dc ff2 fs1 fc1 sc0 ls33 ws0">Transaktioner i anden valu<span class="ls1c">ta <span class="_ _0"/>end den enkelte virksom-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4dd ff2 fs1 fc1 sc0 ls23 ws0">heds funktionelle valuta omregnes v<span class="_ _1"/>ed første indreg-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4de ff2 fs1 fc1 sc0 ls13 ws0">ning til transaktionsdagens<span class="ls26"> kurs. Tilgodehavender, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4df ff2 fs1 fc1 sc0 ls1f ws0">gæld og andre monetære poster i fre<span class="_ _1"/>mmed valuta, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e0 ff2 fs1 fc1 sc0 ls26 ws0">som ikke er afregnet pÃ¥ ba<span class="ls25">lancedagen, omregnes til </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e1 ff2 fs1 fc1 sc0 ls1c ws0">balancedagens valutaku<span class="_ _1"/>rs. Va<span class="lsd">lutakursdifferencer, der </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e2 ff2 fs1 fc1 sc0 lse ws0">opstÃ¥r mellem<span class="_ _0"/> transaktionsdagen og he<span class="_ _0"/>nholdsvis beta-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e3 ff2 fs1 fc1 sc0 lsd ws0">lingsdagen og balancedagen, ind<span class="_ _1"/>regnes i resultatet </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e4 ff2 fs1 fc1 sc0 ls27 ws0">som finansielle poster.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e5 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e6 ff2 fs1 fc1 sc0 lsb ws0">Ved indregning i koncernre<span class="ls23">gnskabet af virksomheder, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e7 ff2 fs1 fc1 sc0 lsc ws0">der aflægger regnskab i en<span class="_ _1"/><span class="ls10"> anden funktionel valuta </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e8 ff2 fs1 fc1 sc0 ls24 ws0">end DKK, omregnes resulta<span class="_ _1"/><span class="ls1c">topgørelserne til gennem-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e9 ff2 fs1 fc1 sc0 ls3f ws0">snitlige valu<span class="_ _1"/>takurser for <span class="_ _1"/>mÃ¥nederne, med<span class="_ _1"/>mindre dis<span class="_ _1"/>se </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd0 ff2 fs1 fc1 sc0 ls1f ws0">afviger væsentligt fra de faktiske v<span class="_ _1"/>alutakurser pÃ¥ </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd1 ff2 fs1 fc1 sc0 lsb ws0">transaktionstidspunkterne.<span class="ls14"> I sidstnævnte tilfælde an-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd2 ff2 fs1 fc1 sc0 ls23 ws0">vendes de faktiske valutaku<span class="_ _1"/>rser. Balanceposterne om-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd3 ff2 fs1 fc1 sc0 lsd ws0">regnes til balancedagens v<span class="_ _1"/>alutakurser.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y272 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y273 ff2 fs1 fc1 sc0 lsd ws0">Valutakursdifferencer, der<span class="ls35"> er opstÃ¥et ve<span class="ls1f">d omregning </span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y274 ff2 fs1 fc1 sc0 ls39 ws0">af udenlandske virksomhe<span class="lse">de<span class="_ _0"/>rs balanceposter ved </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y275 ff2 fs1 fc1 sc0 ls25 ws0">Ã¥rets begyndelse til balancedagens valutaku<span class="_ _1"/>rser og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y276 ff2 fs1 fc1 sc0 ls3c ws0">ved omregning af re<span class="_ _0"/>sultatopgørelser fra gennemsnits-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y277 ff2 fs1 fc1 sc0 ls1c ws0">kurser til balancedagens valu<span class="_ _1"/>takurser, indregnes i an-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y278 ff2 fs1 fc1 sc0 ls14 ws0">den totalindkomst. Tilsvare<span class="ls60">nde indregne<span class="_ _0"/>s valutakurs-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y279 ff2 fs1 fc1 sc0 ls3d ws0">differencer,<span class="_ _1"/> der er o<span class="_ _1"/>pstÃ¥et s<span class="_ _1"/>om følge af ændringe<span class="_ _1"/>r, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27a ff2 fs1 fc1 sc0 ls27 ws0">som er foretaget direkte i den<span class="_ _1"/> udenlandske v<span class="_ _1"/>irksom-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27b ff2 fs1 fc1 sc0 ls21 ws0">heds egenkapital, ogsÃ¥<span class="lse"> i ande<span class="_ _0"/>n totalindkomst. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y27d ff1 fs1 fc1 sc0 ls40 ws0">Skat </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27e ff2 fs1 fc1 sc0 lsc ws0">Ã
rets skat, s<span class="_ _1"/>om bestÃ¥r af Ã¥rets aktuelle skat og æn-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27f ff2 fs1 fc1 sc0 ls2a ws0">dring af udskudt skat, indre<span class="_ _0"/>gnes i resultatet med den </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y280 ff2 fs1 fc1 sc0 ls21 ws0">del, der kan henføres til Ã¥re<span class="_ _0"/>t<span class="ls1f">s resultat, og direkte pÃ¥ </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y281 ff2 fs1 fc1 sc0 ls33 ws0">egenkapitalen elle<span class="_ _0"/>r i ande<span class="ls1a">n totalindkoms<span class="_ _1"/>t med den </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y282 ff2 fs1 fc1 sc0 ls3c ws0">del, der kan henføres til <span class="_ _0"/><span class="ls11">posteringer henholds<span class="_ _1"/>vis di-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y283 ff2 fs1 fc1 sc0 ls1f ws0">rekte pÃ¥ egenkapitalen og i <span class="ls11">an<span class="_ _1"/>den totalindkomst. Valu-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y284 ff2 fs1 fc1 sc0 lsd ws0">takursreguleringer af uds<span class="_ _1"/>kudt skat indregnes som en </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y285 ff2 fs1 fc1 sc0 ls24 ws0">del af Ã¥rets reguleringer af ud<span class="_ _1"/>sku<span class="_ _1"/>dt skat. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y286 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y287 ff2 fs1 fc1 sc0 lsc ws0">Aktuelle skatteforpligtelser<span class="ls33"> og tilgodehavende aktuel </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y288 ff2 fs1 fc1 sc0 ls2a ws0">skat indregnes i balancen op<span class="ls25">gjort som beregnet skat af </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y289 ff2 fs1 fc1 sc0 ls41 ws0">Ã¥rets ska<span class="_ _1"/>ttepligtige indko<span class="_ _1"/>mst, reguler<span class="_ _1"/>et for beta<span class="_ _1"/>lt </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28a ff2 fs1 fc1 sc0 ls39 ws0">acontoskat. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28b ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28c ff2 fs1 fc1 sc0 lsc ws0">Ved beregning af Ã¥rets akt<span class="ls60">uelle skat anvendes de pÃ¥ </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28d ff2 fs1 fc1 sc0 ls23 ws0">balancedagen gældende skattesatser og <span class="_ _1"/>-regler.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28e ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28f ff2 fs1 fc1 sc0 ls95 ws0">Udskudt sk<span class="_ _16"/>at indregnes <span class="_ _0"/>eft<span class="lsd">er den balanceorienterede </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y290 ff2 fs1 fc1 sc0 ls24 ws0">gældsmetode af alle midlertid<span class="_ _1"/>ige forskelle m<span class="_ _1"/>ellem </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y291 ff2 fs1 fc1 sc0 ls11 ws0">regnskabsmæssige og skattemæssige værdier af akti-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y292 ff2 fs1 fc1 sc0 lsd ws0">ver og forpligtelser, bortse<span class="ls21">t fra udskudt skat pÃ¥ midler-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y293 ff2 fs1 fc1 sc0 ls32 ws0">tidige forskelle, d<span class="_ _1"/>er er opstÃ¥et <span class="_ _1"/>ved enten først<span class="_ _1"/>e in<span class="_ _1"/>dreg-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y294 ff2 fs1 fc1 sc0 lsc ws0">ning af goodwill eller ved før<span class="ls11">s<span class="_ _1"/>te indregning af en trans-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y295 ff2 fs1 fc1 sc0 ls25 ws0">aktion, der ikke er en virksomhedss<span class="_ _1"/>ammenslutning, og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y296 ff2 fs1 fc1 sc0 ls10 ws0">hvor den midlertidige fors<span class="ls2a">kel konstateret pÃ¥ tidspunk-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y297 ff2 fs1 fc1 sc0 lsc ws0">tet for første indregning hverken p<span class="_ _1"/>Ã¥virker det regn-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y298 ff2 fs1 fc1 sc0 ls25 ws0">skabsmæssige resultat eller den skat<span class="_ _1"/>tepligtige ind-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y299 ff2 fs1 fc1 sc0 ls3e ws0">komst. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29a ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29b ff2 fs1 fc1 sc0 lsd ws0">Der indregnes udsku<span class="_ _1"/>dt skat af midlertidige forskell<span class="_ _1"/>e </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29c ff2 fs1 fc1 sc0 ls33 ws0">forbundet me<span class="_ _0"/>d kapitalandele i dattervirksomheder, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29d ff2 fs1 fc1 sc0 ls3c ws0">medmindre mode<span class="_ _0"/>rselskabet har mulighed for at kon-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29e ff2 fs1 fc1 sc0 ls91 ws0">troller<span class="_ _0"/>e, hvornÃ¥r <span class="_ _0"/>den udskudt<span class="_ _16"/>e skat realisere<span class="_ _0"/>s, og det<span class="_ _0"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29f ff2 fs1 fc1 sc0 ls11 ws0">er sandsynligt, at den udskud<span class="ls1c">te skat ikke vil bliv<span class="_ _1"/>e u<span class="_ _1"/>d-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a0 ff2 fs1 fc1 sc0 ls11 ws0">løst som aktuel skat inden f<span class="ls1f">or en overskuelig fremtid.<span class="_ _e"/> </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a1 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a2 ff2 fs1 fc1 sc0 ls3c ws0">Den udskudte skat opgøre<span class="lse">s me<span class="_ _0"/>d udgangspunkt i hen-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a3 ff2 fs1 fc1 sc0 ls1f ws0">holdsvis den planlagte anven<span class="_ _1"/><span class="ls25">delse af det enkelte aktiv </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a4 ff2 fs1 fc1 sc0 lsd ws0">og afvikling af den en<span class="ls0">kelte <span class="_ _1"/>forpligtelse.<span class="_ _1"/> </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf1 ff2 fs1 fc1 sc0 ls23 ws0">Udskudt skat mÃ¥les ved at <span class="_ _1"/><span class="ls45">anvende de <span class="_ _0"/>skattesatser og </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf2 ff2 fs1 fc1 sc0 ls33 ws0">-regler i de re<span class="_ _0"/>spektive lande, der â baseret pÃ¥ ved-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf3 ff2 fs1 fc1 sc0 ls31 ws0">tagne eller i realitet<span class="_ _1"/>en v<span class="_ _1"/>edtagne love p<span class="_ _1"/>Ã¥ balanced<span class="_ _1"/>agen </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf4 ff2 fs1 fc1 sc0 ls96 ws0">â for<span class="_ _0"/>ventes at g<span class="_ _0"/>ælde, <span class="_ _0"/>nÃ¥r den udsk<span class="_ _0"/>udte sk<span class="_ _0"/>at forve<span class="_ _0"/>ntes </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf5 ff2 fs1 fc1 sc0 ls39 ws0">udløst som aktuel sk<span class="_ _0"/>at. Ãndring i udskudt skat som </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf6 ff2 fs1 fc1 sc0 ls1b ws0">følge af ænd<span class="_ _1"/>ringer i ska<span class="_ _1"/>ttesat<span class="ls24">ser eller <span class="_ _1"/>-regler indregnes </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf7 ff2 fs1 fc1 sc0 lsd ws0">i resultatet, medmindre den<span class="ls1f"> u<span class="_ _1"/>dskudte skat kan henfø-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf8 ff2 fs1 fc1 sc0 ls26 ws0">res til transaktioner, der t<span class="ls23">idligere er indregnet direkte </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf9 ff2 fs1 fc1 sc0 ls38 ws0">pÃ¥ egenkapitalen eller i a<span class="ls2a">nden totalindkom<span class="_ _0"/>st. I sidst-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bb ff2 fs1 fc1 sc0 lsc ws0">nævnte tilfælde indregnes æn<span class="_ _1"/>d<span class="ls4a">ringen ligel<span class="_ _1"/>edes d<span class="_ _1"/>irekte </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bc ff2 fs1 fc1 sc0 lse ws0">pÃ¥ egenkapitalen he<span class="_ _0"/>nholdsv<span class="ls39">is i anden totalindkomst. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bd ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4be ff2 fs1 fc1 sc0 lsc ws0">Udskudte skatteak<span class="_ _1"/>tiver, he<span class="ls42">runder skatte<span class="ls43">værdien af<span class="_ _0"/> </span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bf ff2 fs1 fc1 sc0 ls41 ws0">fremførselsber<span class="_ _1"/>ettiged<span class="_ _1"/>e skatt<span class="_ _1"/>emæssige und<span class="_ _1"/>erskud, in<span class="_ _1"/>d-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c0 ff2 fs1 fc1 sc0 ls3c ws0">regnes i balancen med de<span class="_ _0"/>n væ<span class="ls26">rdi, aktivet forventes at </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c1 ff2 fs1 fc1 sc0 ls1f ws0">kunne realiseres til, enten ved modregning i uds<span class="_ _1"/>kudte </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c2 ff2 fs1 fc1 sc0 lsc ws0">skatteforpligtelser eller som n<span class="_ _1"/>ettoskatteaktive<span class="_ _1"/>r til </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c3 ff2 fs1 fc1 sc0 ls39 ws0">modregning i frem<span class="_ _0"/>tidige po<span class="lsd">sitive skattepligtige ind-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c4 ff2 fs1 fc1 sc0 ls25 ws0">komster. Det vurderes pÃ¥ h<span class="ls33">ver balancedag, om det er </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c5 ff2 fs1 fc1 sc0 ls26 ws0">sandsynligt, at der i fremti<span class="ls25">den vil blive frembragt til-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c6 ff2 fs1 fc1 sc0 ls1f ws0">strækkelig skattepligtig in<span class="ls39">dkomst til, at det udskudte </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c7 ff2 fs1 fc1 sc0 ls36 ws0">skatteaktiv vil kunne udn<span class="_ _0"/>yttes. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c8 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c9 ff2 fs1 fc1 sc0 ls29 ws0">Moderselskab<span class="_ _1"/>et er sambeska<span class="_ _1"/>ttet med alle d<span class="_ _1"/>attervirk-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ca ff2 fs1 fc1 sc0 ls78 ws0">somhede<span class="_ _0"/>r. De<span class="_ _0"/>n aktuel<span class="_ _0"/>le danske <span class="_ _0"/>selskabssk<span class="_ _0"/>at for<span class="_ _0"/>dele<span class="_ _0"/>s </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cb ff2 fs1 fc1 sc0 ls31 ws0">mellem de s<span class="_ _1"/>ambeska<span class="_ _1"/>ttede virks<span class="_ _1"/>omheder i forhold t<span class="_ _1"/>il </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cc ff2 fs1 fc1 sc0 ls27 ws0">disses skattepligtige indkoms<span class="_ _1"/>ter. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 hc y4ea ff1 fs1 fc1 sc0 ls47 ws0">Totalindkomstopgørelsen </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4eb ff2 fs1 fc1 sc0 ls63 ws0">NETTOOM<span class="_ _1"/>SÃTN<span class="_ _1"/>ING<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ec ff2 fs1 fc1 sc0 ls23 ws0">Koncernens nettoomsætning <span class="_ _1"/>repræsenterer primært </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ed ff2 fs1 fc1 sc0 ls27 ws0">Ã¥rets huslejeindtægter fra inv<span class="_ _1"/>esteringsejendomme </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ee ff2 fs1 fc1 sc0 ls1f ws0">samt indtægter fra gebyrer.<span class="ls1d"> Hertil kommer bidrag til </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ef ff2 fs1 fc1 sc0 ls1c ws0">dækning af fællesomkostninger. Indtægter v<span class="_ _1"/>edrørende </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4f0 ff2 fs1 fc1 sc0 ls40 ws0">varmeregnskabet <span class="_ _1"/>indregnes i <span class="_ _1"/><span class="ls26">balancen, og pÃ¥virker sÃ¥-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4f1 ff2 fs1 fc1 sc0 ls2b ws0">ledes ikke driftsres<span class="_ _1"/>ultatet. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4f2 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4f3 ff2 fs1 fc1 sc0 ls23 ws0">Indtægter mÃ¥les til salgsvær<span class="ls21">dien af det modtagne eller </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4f4 ff2 fs1 fc1 sc0 ls3f ws0">tilgodehavend<span class="_ _1"/>e vederlag. N<span class="_ _1"/>ettooms<span class="_ _1"/>ætning opgøres<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4f5 ff2 fs1 fc1 sc0 ls23 ws0">ekskl. moms og med fradrag af rabatter.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4f6 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4f7 ff2 fs1 fc1 sc0 ls1f ws0">Lejeindtægten indregnes lineæ<span class="_ _1"/><span class="ls46">rt over den af<span class="ls1c">talte leje-</span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4f8 ff2 fs1 fc1 sc0 ls1c ws0">periode, hvis indtægten<span class="_ _1"/> kan opgøres pÃ¥lideligt og for-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4f9 ff2 fs1 fc1 sc0 ls21 ws0">ventes modtaget. Omsætning vedrørende tjeneste-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4fa ff2 fs1 fc1 sc0 ls32 ws0">ydelser indregn<span class="_ _1"/>es i den periode,<span class="_ _1"/> som leveringen a<span class="_ _1"/>f </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4fb ff2 fs1 fc1 sc0 lsd ws0">ydelsen relaterer sig til. O<span class="_ _1"/><span class="ls23">msætningen mÃ¥les til dags-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4fc ff2 fs1 fc1 sc0 ls27 ws0">værdien af det aftalte vederlag ekskl. <span class="_ _1"/>Moms<span class="_ _1"/> og afgifter </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4fd ff2 fs1 fc1 sc0 ls26 ws0">opkrævet pa vegne af tredjepart.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4fe ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ff ff2 fs1 fc1 sc0 ls1f ws0">DRIFTSOMKOSTNINGER EJE<span class="_ _1"/>NDOMME </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y500 ff2 fs1 fc1 sc0 lsc ws0">Omkostninger vedrørende investerings<span class="_ _1"/>ejendomme in-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y501 ff2 fs1 fc1 sc0 lsc ws0">deholder alle omkostninger v<span class="_ _1"/>edrørende drift af ejen-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y502 ff2 fs1 fc1 sc0 lse ws0">domme, he<span class="_ _0"/>runder reparations-<span class="ls27">, vedligeholdelses-, fæ<span class="_ _1"/>l-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y503 ff2 fs1 fc1 sc0 ls23 ws0">lesomkostninger, skatteomk<span class="ls1f">ostn<span class="_ _1"/>inger, afgifter samt </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y504 ff2 fs1 fc1 sc0 ls1f ws0">andre omkostninger. Dog afregnes<span class="_ _1"/> omkostninger ved-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y505 ff2 fs1 fc1 sc0 ls25 ws0">rørende varmeregnskabet over balancen.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd1 ff2 fs1 fc1 sc0 ls1f ws0">Der skelnes mellem vedligeholdelse og forb<span class="_ _1"/>edringer af </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd2 ff2 fs1 fc1 sc0 ls4a ws0">ejendomme. V<span class="_ _1"/>edligehold<span class="_ _1"/>else <span class="_ _1"/>medfører,<span class="_ _1"/> at ejendom<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd3 ff2 fs1 fc1 sc0 ls23 ws0">men bevarer sin værdi, og udgift hertil føres v<span class="_ _1"/>ia resul-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y272 ff2 fs1 fc1 sc0 ls42 ws0">tatopgørelsen. Forbedringer medf<span class="_ _0"/>ører en værdistig-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y273 ff2 fs1 fc1 sc0 ls1b ws0">ning, og akt<span class="_ _1"/>iveres pÃ¥ <span class="_ _1"/>ejendommen.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y274 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y275 ff2 fs1 fc1 sc0 ls26 ws0">ANDRE EKSTERNE OMKOSTNINGER<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y276 ff2 fs1 fc1 sc0 ls27 ws0">Andre eksterne omkostninger<span class="_ _1"/><span class="lsd"> omfatter omkostninger </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y277 ff2 fs1 fc1 sc0 ls14 ws0">til distribution, salg, reklam<span class="ls46">e, administration, lokaler, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y278 ff2 fs1 fc1 sc0 ls3d ws0">tab pÃ¥ <span class="_ _1"/>debitorer mv.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y279 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27a ff2 fs1 fc1 sc0 ls27 ws0">PERSONALEOMKOSTNINGER<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27b ff2 fs1 fc1 sc0 ls1f ws0">Personaleomkostninger omfatter løn og gager s<span class="_ _1"/>amt </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27c ff2 fs1 fc1 sc0 ls1d ws0">sociale omkostninger, pensioner mv. til selskabets per-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27d ff2 fs1 fc1 sc0 ls33 ws0">sonale. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27e ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27f ff2 fs1 fc1 sc0 ls46 ws0">FINANSIELLE POSTER </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y280 ff2 fs1 fc1 sc0 ls23 ws0">Finansielle poster indeholder renteindtægter og o<span class="_ _1"/>m-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y281 ff2 fs1 fc1 sc0 ls1c ws0">kostninger vedrørende lik<span class="ls19">vide beholdninger samt </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y282 ff2 fs1 fc1 sc0 ls24 ws0">gældsforpligtelser.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y283 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y284 ff2 fs1 fc1 sc0 ls23 ws0">Finansielle indtægter og omk<span class="_ _1"/>ostninger indregnes med </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y285 ff2 fs1 fc1 sc0 ls23 ws0">de beløb, der vedrører regnsk<span class="_ _1"/>absÃ¥ret.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y286 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y287 ff2 fs1 fc1 sc0 ls33 ws0">EBVAT </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y288 ff2 fs1 fc1 sc0 ls26 ws0">EBVAT angiver resultat før kurs<span class="_ _1"/>- og værdireguleringer </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y289 ff2 fs1 fc1 sc0 ls23 ws0">og skat. EBVAT kan pÃ¥v<span class="_ _1"/>irkes af køb/salg af ejendomme </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28a ff2 fs1 fc1 sc0 ls14 ws0">og renteudviklingen. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28b ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28c ff2 fs1 fc1 sc0 lsd ws0">DAGSVÃRDIREGULERING AF <span class="_ _1"/>EJENDOMME<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28d ff2 fs1 fc1 sc0 lsd ws0">Dagsværdiregulering af ejend<span class="_ _1"/>omme indeholder regu<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28e ff2 fs1 fc1 sc0 ls1f ws0">lering af investeringsejendom<span class="_ _1"/>me til dagsværdi.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28f ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y290 ff2 fs1 fc1 sc0 ls27 ws0">DAGSVÃRDIREGULERING AF <span class="_ _1"/>REALKREDITGÃLD<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y291 ff2 fs1 fc1 sc0 ls26 ws0">Dagsværdiregulering af realkreditgæld indeholder re-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y292 ff2 fs1 fc1 sc0 ls25 ws0">gulering af realkreditgæld til dags<span class="_ _1"/>værdi. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y293 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y294 ff1 fs1 fc1 sc0 ls39 ws0">Balancen </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y295 ff2 fs1 fc1 sc0 ls11 ws0">INVESTERINGSEJENDOMME<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y296 ff2 fs1 fc1 sc0 ls27 ws0">Investeringsejendomme er ejendomm<span class="_ _1"/>e, der besiddes </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y297 ff2 fs1 fc1 sc0 ls1d ws0">for at opnÃ¥ lejeindtægter og/eller kapitalgevinster.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y298 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y299 ff2 fs1 fc1 sc0 ls11 ws0">Investeringsejendomme mÃ¥les<span class="_ _1"/> pÃ¥ købstidspunktet til </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29a ff2 fs1 fc1 sc0 ls46 ws0">kostpris med tillæg af købs<span class="ls1c">omkostninger. Omkostnin-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29b ff2 fs1 fc1 sc0 lsb ws0">ger der tilfører en ejendom <span class="ls0">nye eller forbedrede<span class="_ _1"/> egen-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29c ff2 fs1 fc1 sc0 ls0 ws0">skaber, som medfører <span class="_ _1"/>en for<span class="ls1c">øgelse af dags<span class="_ _1"/>værdien op-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29d ff2 fs1 fc1 sc0 ls25 ws0">gjort umiddelbart før afho<span class="ls37">ldelse af om<span class="_ _0"/>kostninge<span class="_ _0"/>rne, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29e ff2 fs1 fc1 sc0 ls18 ws0">tillægges anskaffelses<span class="_ _1"/>su<span class="ls2b">mmen s<span class="_ _1"/>om <span class="_ _1"/>forbedringer. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29f ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a0 ff2 fs1 fc1 sc0 ls23 ws0">Ved erhvervelse af investeri<span class="ls14">ngsejendomme foretages </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a1 ff2 fs1 fc1 sc0 ls38 ws0">der vurdering af, hvorvidt e<span class="ls1f">rhvervelsen er overtagelse </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a2 ff2 fs1 fc1 sc0 ls24 ws0">af en virksomhed, der behan<span class="_ _1"/>dles som en<span class="_ _1"/> virksomheds<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a3 ff2 fs1 fc1 sc0 ls24 ws0">sammenslutning eller ans<span class="_ _1"/>kaffelse af et eller fler<span class="_ _1"/>e akti-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a4 ff2 fs1 fc1 sc0 ls53 ws0">ver. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a5 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf1 ff2 fs1 fc1 sc0 ls23 ws0">Betragtes erhvervelsen som e<span class="_ _1"/>n virksomhedss<span class="_ _1"/>ammen-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf2 ff2 fs1 fc1 sc0 ls33 ws0">slutning, anvendes overtagelse<span class="_ _0"/>smetoden, og eventue<span class="_ _0"/>l </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf3 ff2 fs1 fc1 sc0 ls1f ws0">forskel mellem købsvederlag<span class="ls35">et og<span class="_ _1"/> dagsværdien af de </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf4 ff2 fs1 fc1 sc0 ls31 ws0">overtagne n<span class="_ _1"/>ettoaktiver in<span class="_ _1"/>dregnes s<span class="_ _1"/>om goodwill.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf5 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf6 ff2 fs1 fc1 sc0 ls35 ws0">Betragtes erhvervel<span class="_ _0"/>sen som anskaffelse<span class="_ _0"/> af et elle<span class="_ _0"/>r flere </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf7 ff2 fs1 fc1 sc0 ls23 ws0">aktiver, indregnes der ikke u<span class="_ _1"/>dskudt skat af midlertidige </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf8 ff2 fs1 fc1 sc0 ls97 ws0">forsk<span class="_ _0"/>elle<span class="_ _0"/> melle<span class="_ _0"/>m de<span class="_ _0"/>n regnskabsm<span class="_ _0"/>æssig<span class="_ _0"/>e og<span class="_ _0"/> den sk<span class="_ _0"/>at-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf9 ff2 fs1 fc1 sc0 ls23 ws0">temæssige værdi pÃ¥ ans<span class="_ _1"/>kaffelsestids<span class="_ _1"/>punktet. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bb ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bc ff2 fs1 fc1 sc0 ls23 ws0">Investeringsejendomme mÃ¥le<span class="_ _1"/>s efterfølgende til dags-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bd ff2 fs1 fc1 sc0 ls1f ws0">værdi. Dagsværdien opgøres v<span class="_ _1"/>ed anvendelse af en </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4be ff2 fs1 fc1 sc0 lsd ws0">DCF-værdiansættelses<span class="_ _1"/>metode, d<span class="_ _1"/>er baseres p<span class="_ _1"/>Ã¥ op til 10 </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bf ff2 fs1 fc1 sc0 ls39 ws0">Ã¥rs budgetterede<span class="_ _0"/> pengestrømme<span class="_ _0"/> for den enkelte ejen-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c0 ff2 fs1 fc1 sc0 ls23 ws0">dom, samt en terminalværdi <span class="_ _1"/>der tilbagediskonteres </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c1 ff2 fs1 fc1 sc0 ls25 ws0">med et markedsbaseret afkastkrav<span class="_ _1"/> for den pÃ¥gæl-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c2 ff2 fs1 fc1 sc0 ls22 ws0">dende type eje<span class="_ _0"/>ndom. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c3 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c4 ff2 fs1 fc1 sc0 ls1c ws0">Investeringsejendomme har, borts<span class="_ _1"/>et fra grunde, en </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c5 ff2 fs1 fc1 sc0 ls23 ws0">begrænset levetid. Den v<span class="_ _1"/>ærdiforringelse der finder </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c6 ff2 fs1 fc1 sc0 lsc ws0">sted, efterhÃ¥nden som en<span class="_ _1"/> investeringsejendom foræl<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c7 ff2 fs1 fc1 sc0 ls47 ws0">des, afspejles i investeringsejendom<span class="_ _0"/>mens Ã¥rlige mÃ¥ling </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c8 ff2 fs1 fc1 sc0 ls23 ws0">til dagsværdi. Der foretages d<span class="_ _1"/>erfor ikke systematiske </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c9 ff2 fs1 fc1 sc0 ls26 ws0">afskrivninger for investeri<span class="ls21">ngsejendommens brugstid. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ca ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cb ff2 fs1 fc1 sc0 ls1c ws0">Værdiregulering til dagsværdien indregnes i totalind<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cc ff2 fs1 fc1 sc0 ls35 ws0">komstopgørelsen i linjen da<span class="_ _0"/><span class="ls29">gsværdiregulering a<span class="_ _1"/>f ejen<span class="_ _1"/>-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cd ff2 fs1 fc1 sc0 ls63 ws0">domme.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ce ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cf ff2 fs1 fc1 sc0 ls21 ws0">KAPITALANDELE I DATTERVIRKSOMHEDER I </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d0 ff2 fs1 fc1 sc0 ls0 ws0">MODERSELSKABETS Ã
<span class="_ _1"/>RSREGNSKAB<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d1 ff2 fs1 fc1 sc0 ls11 ws0">Kapitalandele i dattervirksom<span class="ls25">heder mÃ¥les til kostpris i </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d2 ff2 fs1 fc1 sc0 ls1a ws0">moderselska<span class="_ _1"/>bets Ã¥rs<span class="_ _1"/>regnskab<span class="_ _1"/>. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d3 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d4 ff2 fs1 fc1 sc0 ls14 ws0">Hvis kostprisen overstiger k<span class="ls10">apitalandelenes genindvin-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d5 ff2 fs1 fc1 sc0 ls46 ws0">dingsværdi, nedskrives til de<span class="ls23">nne lavere værdi. Hvis der </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d6 ff2 fs1 fc1 sc0 lse ws0">udloddes mere i udbytte, e<span class="_ _0"/>nd der samle<span class="_ _0"/>t set er ind-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d7 ff2 fs1 fc1 sc0 ls33 ws0">tjent i virksomheden side<span class="ls25">n moderselskabets erhver-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d8 ff2 fs1 fc1 sc0 ls25 ws0">velse af kapitalan<span class="ls60">delene, anses dette<span class="_ _0"/> som en indika-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y506 ff2 fs1 fc1 sc0 ls1d ws0">tion pÃ¥ værdiforringelse. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y507 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y508 ff2 fs1 fc1 sc0 ls42 ws0">Ved salg af kapitalandele i dattervirksomhe<span class="_ _0"/>der opgø-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y509 ff2 fs1 fc1 sc0 ls2b ws0">res fortjeneste eller tab s<span class="_ _1"/>om forskellen mel<span class="_ _1"/>lem den </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y50a ff2 fs1 fc1 sc0 lsc ws0">regnskabsmæssige værdi af de solgte k<span class="_ _1"/>apitalandele og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y50b ff2 fs1 fc1 sc0 ls47 ws0">dagsværdien af salgsprovenuet. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y50c ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y50d ff2 fs1 fc1 sc0 ls42 ws0">TILGODEHAVENDER </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y50e ff2 fs1 fc1 sc0 ls1a ws0">Tilgodehaven<span class="_ _1"/>der omfatt<span class="_ _1"/>er and<span class="_ _1"/>re tilgodehav<span class="_ _1"/>ender.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y50f ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y510 ff2 fs1 fc1 sc0 ls47 ws0">Tilgodehavende<span class="_ _0"/>r mÃ¥les ved første indregning til dags-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y511 ff2 fs1 fc1 sc0 ls1f ws0">værdi og efterfølgende til <span class="ls13">amortis<span class="_ _1"/>eret kostpris. Ned-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y512 ff2 fs1 fc1 sc0 ls3d ws0">skrivnin<span class="_ _1"/>g til imødegÃ¥els<span class="_ _1"/>e af tab<span class="_ _1"/> foretages eft<span class="_ _1"/>er den </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y513 ff2 fs1 fc1 sc0 ls4a ws0">simplific<span class="_ _1"/>erede Exp<span class="_ _1"/>ected Cred<span class="_ _1"/>it <span class="_ _1"/>Loss-mod<span class="_ _1"/>el, hvorefter </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y514 ff2 fs1 fc1 sc0 lsc ws0">det samlede tab indregnes i <span class="_ _1"/>totalindkomst<span class="_ _1"/>opgørelsen </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y515 ff2 fs1 fc1 sc0 ls2a ws0">pÃ¥ samme tidspunkt som tilg<span class="ls39">ode<span class="_ _0"/>havendet indregne<span class="_ _0"/>s i </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y516 ff2 fs1 fc1 sc0 ls19 ws0">balancen pÃ¥ baggrund af forventede<span class="_ _0"/> tab i </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd0 ff2 fs1 fc1 sc0 ls24 ws0">tilgodehavendets s<span class="_ _1"/>amlede levetid.<span class="_ _1"/> Debitorer, der er </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd1 ff2 fs1 fc1 sc0 ls21 ws0">under konkurs, indtrÃ¥dt <span class="_ _0"/>i reko<span class="ls47">nstruktion eller sendt til </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd2 ff2 fs1 fc1 sc0 lse ws0">inkasso, nedskrives fuldt ud.<span class="_ _0"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y272 ff2 fs1 fc1 sc0 ls0 ws0">VÃRDIPAPIRER<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y273 ff2 fs1 fc1 sc0 ls25 ws0">Børsnoterede obligationer ind<span class="_ _1"/>regnes pÃ¥ handelsdagen </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y274 ff2 fs1 fc1 sc0 ls10 ws0">til dagsværdi under kortfris<span class="ls23">tede aktiver og mÃ¥les eft<span class="_ _1"/>er-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y275 ff2 fs1 fc1 sc0 ls1d ws0">følgende til dagsværdi. Ãndringer i dagsværdien <span class="_ _1"/>ind-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y276 ff2 fs1 fc1 sc0 ls46 ws0">regnes løbende i resultate<span class="ls2a">t under f<span class="_ _0"/>inansielle poster. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y277 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y278 ff2 fs1 fc1 sc0 ls1e ws0">UDBYTTE<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y279 ff2 fs1 fc1 sc0 ls3c ws0">Udbytte indregne<span class="_ _0"/>s som en g<span class="ls25">ældsforpligtelse pÃ¥ tids-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27a ff2 fs1 fc1 sc0 ls33 ws0">punktet for vedtage<span class="_ _0"/>lse pÃ¥ generalf<span class="_ _0"/>orsamlingen.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27b ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27c ff2 fs1 fc1 sc0 ls72 ws0">Det f<span class="_ _0"/>oreslÃ¥ede<span class="_ _0"/> udbytte <span class="_ _0"/>for regn<span class="_ _0"/>skabsÃ¥ret vi<span class="_ _16"/>ses som en </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27d ff2 fs1 fc1 sc0 ls1d ws0">særskilt post i egenkapitale<span class="ls46">n. Ekstraordinære udbytter </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27e ff2 fs1 fc1 sc0 ls3f ws0">vedtaget i regns<span class="_ _1"/>kabsÃ¥ret <span class="_ _1"/>indregnes direkte p<span class="_ _1"/>Ã¥ egenka<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27f ff2 fs1 fc1 sc0 ls1c ws0">pitalen ved udlodning og vises som en særskilt p<span class="_ _1"/>ost i </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y280 ff2 fs1 fc1 sc0 ls25 ws0">ledelsens forslag til resultatdisponering<span class="_ _1"/>. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y281 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y282 ff2 fs1 fc1 sc0 ls29 ws0">DEPOSITA </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y283 ff2 fs1 fc1 sc0 ls1c ws0">Deposita omfatter indbetalt<span class="ls11"> deposita og forudbetalt </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y284 ff2 fs1 fc1 sc0 lsf ws0">leje fra ejendommenes lej<span class="_ _1"/>ere.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y285 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y286 ff2 fs1 fc1 sc0 ls25 ws0">REALKREDITGÃLD OG ANDRE FIN<span class="_ _1"/>ANSIELLE </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y287 ff2 fs1 fc1 sc0 lsf ws0">FORPLIGTELSER<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y288 ff2 fs1 fc1 sc0 ls27 ws0">Realkreditgæld vedrørende in<span class="_ _1"/>vesterings<span class="_ _1"/>ejendomme, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y289 ff2 fs1 fc1 sc0 ls27 ws0">andre finansielle forpligt<span class="_ _1"/>elser og deposita ind<span class="_ _1"/>regnes </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28a ff2 fs1 fc1 sc0 ls3c ws0">ved lÃ¥noptagelsen til dags<span class="ls18">værdi. Efterfølgende mÃ¥les </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28b ff2 fs1 fc1 sc0 ls25 ws0">gæld til realkreditinstitutter <span class="ls1c">til dags<span class="_ _1"/>værdi over resulta-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28c ff2 fs1 fc1 sc0 ls26 ws0">tet, idet realkreditgæld i henhold til konc<span class="_ _1"/>ernens inve-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28d ff2 fs1 fc1 sc0 ls1d ws0">steringsstrategi løbende mÃ¥les<span class="_ _1"/>, overvÃ¥ges og rappor-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28e ff2 fs1 fc1 sc0 ls1c ws0">teres til selskabets direktion og bestyrelse til dags-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28f ff2 fs1 fc1 sc0 ls32 ws0">værdi. Andre finans<span class="_ _1"/>ielle forpligtels<span class="_ _1"/>er mÃ¥les efte<span class="_ _1"/>rføl-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y290 ff2 fs1 fc1 sc0 ls14 ws0">gende til amortiseret kostpris. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y292 ff2 fs1 fc1 sc0 ls13 ws0">HENSATTE FORPLIGTELSER </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y293 ff2 fs1 fc1 sc0 ls25 ws0">Hensatte forpligtelser indre<span class="ls21">gnes, nÃ¥r koncernen har en </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y294 ff2 fs1 fc1 sc0 ls0 ws0">retlig eller faktisk forpligt<span class="_ _1"/>e<span class="ls24">lse som følge a<span class="_ _1"/>f begivenhe-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y295 ff2 fs1 fc1 sc0 ls1f ws0">der i regnskabsÃ¥ret eller tidligere Ã¥r, og det er san<span class="_ _1"/>d-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y296 ff2 fs1 fc1 sc0 ls25 ws0">synligt, at indfrielse af fo<span class="ls18">rpligtelsen vil medfør<span class="_ _1"/>e et </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y297 ff2 fs1 fc1 sc0 ls11 ws0">træk pÃ¥ koncernens øko<span class="ls1f">nomiske ressou<span class="_ _1"/>rcer. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y298 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y299 ff2 fs1 fc1 sc0 ls1f ws0">Hensatte forpligtelser mÃ¥les som d<span class="_ _1"/>et bedste skøn over </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29a ff2 fs1 fc1 sc0 ls1f ws0">de omkostninger, der er nø<span class="ls19">dvendige for pÃ¥ balanceda-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29b ff2 fs1 fc1 sc0 ls23 ws0">gen at afvikle forpligtelser<span class="ls1f">ne. <span class="_ _1"/>Hensatte forpligtelser </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29c ff2 fs1 fc1 sc0 ls2b ws0">med forventet forfald<span class="_ _1"/>stid ud<span class="ls42"> over et Ã¥r fra balanceda-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29d ff2 fs1 fc1 sc0 ls14 ws0">gen mÃ¥les til nutidsværdi. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29e ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29f ff2 fs1 fc1 sc0 ls27 ws0">Ved planlagte omstrukturerin<span class="_ _1"/><span class="ls1d">ger af koncernens aktivi-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a0 ff2 fs1 fc1 sc0 lsc ws0">teter hensættes alene til forpligtelser vedrørende o<span class="_ _1"/>m-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a1 ff2 fs1 fc1 sc0 ls1c ws0">struktureringer, som pÃ¥ ba<span class="ls23">lancedagen er besluttet </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a2 ff2 fs1 fc1 sc0 ls1f ws0">ifølge en specifik plan, og hvor de b<span class="_ _1"/>erørte parter er op-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a3 ff2 fs1 fc1 sc0 ls61 ws0">lyst om d<span class="_ _1"/>en ov<span class="_ _1"/>erordnede p<span class="_ _1"/>lan. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf1 ff2 fs1 fc1 sc0 ls1f ws0">ANDRE FINANSIELLE FORPLIGTELSER<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf2 ff2 fs1 fc1 sc0 ls0 ws0">Andre finansielle forpligtelser <span class="_ _1"/>omfatter ban<span class="_ _1"/>kgæld, le-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf3 ff2 fs1 fc1 sc0 ls46 ws0">verandørgæld og anden gæld til offe<span class="_ _0"/>ntlige myndighe-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf4 ff2 fs1 fc1 sc0 ls36 ws0">der mv. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf5 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf6 ff2 fs1 fc1 sc0 ls3f ws0">Andre finans<span class="_ _1"/>ielle forpligtels<span class="_ _1"/>er mÃ¥les v<span class="_ _1"/>ed første indreg<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf7 ff2 fs1 fc1 sc0 ls10 ws0">ning til dagsværdi fratrukk<span class="ls60">et eventuelle transaktions-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf8 ff2 fs1 fc1 sc0 ls23 ws0">omkostninger. Efterfølgende mÃ¥les forp<span class="_ _1"/>ligtelserne til </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf9 ff2 fs1 fc1 sc0 ls26 ws0">amortiseret kostpris ved at <span class="ls27">anv<span class="_ _1"/>ende den effektive ren-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bb ff2 fs1 fc1 sc0 ls19 ws0">tes metode, sÃ¥ledes at forskellen mellem provenuet </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bc ff2 fs1 fc1 sc0 ls23 ws0">og den nominelle værdi indregnes<span class="_ _1"/> i totalindkoms<span class="_ _1"/>top-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bd ff2 fs1 fc1 sc0 lsd ws0">gørelsen som en finansiel <span class="ls10">omkos<span class="_ _1"/>tning over lÃ¥neperio-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4be ff2 fs1 fc1 sc0 ls34 ws0">den. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bf ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 hc y4c0 ff1 fs1 fc1 sc0 lsd ws0">Pengestrømsopgørelsen<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c1 ff2 fs1 fc1 sc0 ls23 ws0">Pengestrømsopgørelsen vis<span class="_ _1"/><span class="ls3b">er pengestrø<span class="_ _1"/>mme vedrø-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c2 ff2 fs1 fc1 sc0 lsc ws0">rende drift, investeringer og fin<span class="_ _1"/>ansiering samt likvi-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c3 ff2 fs1 fc1 sc0 ls5d ws0">derne ved Ã¥re<span class="_ _0"/>ts begyndelse<span class="_ _0"/> og slutning. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c4 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c5 ff2 fs1 fc1 sc0 lsc ws0">Pengestrømme vedrørende d<span class="_ _1"/>riftsaktiviteter præsente-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c6 ff2 fs1 fc1 sc0 ls0 ws0">res efter den indirekte m<span class="_ _1"/>et<span class="lsd">ode og opgøres som drifts<span class="_ _1"/>-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c7 ff2 fs1 fc1 sc0 ls0 ws0">resultatet, reguleret <span class="_ _1"/>for ik<span class="ls14">ke-kontante driftsposter, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c8 ff2 fs1 fc1 sc0 ls14 ws0">ændringer i driftskapital samt betalt selskabsskat. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c9 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ca ff2 fs1 fc1 sc0 ls24 ws0">Pengestrømme vedrørende in<span class="_ _1"/>vesterings<span class="_ _1"/>aktiviteter </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cb ff2 fs1 fc1 sc0 ls25 ws0">omfatter betalinger i forbindelse med køb og salg af fi-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cc ff2 fs1 fc1 sc0 ls10 ws0">nansielle aktiver, modtagne indtægter samt køb, ud-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cd ff2 fs1 fc1 sc0 ls25 ws0">vikling, forbedring og salg mv. af immaterielle og ma-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ce ff2 fs1 fc1 sc0 ls1d ws0">terielle aktiver. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cf ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d0 ff2 fs1 fc1 sc0 ls27 ws0">Pengestrømme vedrørende fi<span class="_ _1"/>nansieringsaktiv<span class="_ _1"/>iteter </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d1 ff2 fs1 fc1 sc0 ls23 ws0">omfatter ændringer i moders<span class="ls36">elskabets aktiekapital og </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d2 ff2 fs1 fc1 sc0 ls47 ws0">omkostninger forbunde<span class="_ _0"/>t hermed samt optagelse og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d3 ff2 fs1 fc1 sc0 ls42 ws0">indfrielse af <span class="_ _0"/>lÃ¥n, afdrag pÃ¥ rentebærende gæld, afdrag </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d4 ff2 fs1 fc1 sc0 ls19 ws0">pÃ¥ leasinggæld, køb og salg af egne aktie<span class="_ _0"/>r, udbetaling </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d5 ff2 fs1 fc1 sc0 ls1f ws0">af udbytte samt betalte finansielle omkostn<span class="_ _1"/>inger.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d6 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d7 ff2 fs1 fc1 sc0 ls23 ws0">Pengestrømme i anden valuta<span class="_ _1"/><span class="ls25"> end den funktionelle va-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d8 ff2 fs1 fc1 sc0 ls41 ws0">luta indregnes<span class="_ _1"/> i penges<span class="_ _1"/>trømsopgørelsen<span class="_ _1"/> ved at <span class="_ _1"/>an-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y506 ff2 fs1 fc1 sc0 ls29 ws0">vende gennemsni<span class="_ _1"/>tlige valuta<span class="_ _1"/>kurser for mÃ¥n<span class="_ _1"/>ederne, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y507 ff2 fs1 fc1 sc0 ls1f ws0">medmindre disse afviger væsentligt fra d<span class="_ _1"/>e faktiske va-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y508 ff2 fs1 fc1 sc0 lse ws0">lutakurser pÃ¥ transaktion<span class="_ _0"/>stidspunkterne. I sidst<span class="_ _0"/>nævnte </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y509 ff2 fs1 fc1 sc0 ls39 ws0">tilfælde anvende<span class="_ _0"/>s de faktis<span class="ls1f">ke valutakurser for de en-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y50a ff2 fs1 fc1 sc0 ls2b ws0">kelte dage. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y517 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y518 ff2 fs1 fc1 sc0 ls1c ws0">Likvider omfatter likvide beho<span class="_ _1"/>ldninger. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y519 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 hc y51a ff1 fs1 fc1 sc0 ls34 ws0">Segmentoply<span class="_ _0"/>sninger </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y51b ff2 fs1 fc1 sc0 ls1f ws0">Koncernen har alene ét driftss<span class="_ _1"/>egment, investering i </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y51c ff2 fs1 fc1 sc0 ls1f ws0">ejendomme, hvorfor koncern<span class="_ _1"/><span class="ls25">regnskabet ikke indehol-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y51d ff2 fs1 fc1 sc0 lse ws0">der segme<span class="_ _0"/>ntoplysninger. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y51e ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y51f ff2 fs1 fc1 sc0 ls26 ws0">Koncernens aktiviteter og aktiver er p<span class="_ _1"/>rimært belig-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y520 ff2 fs1 fc1 sc0 ls19 ws0">gende i Danmark. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y521 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y522 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc yd0 ff1 fs1 fc1 sc0 ls7d ws0">Hoved- <span class="_ _1"/>og nø<span class="_ _1"/>gletal </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd1 ff2 fs1 fc1 sc0 ls41 ws0">Hoved- og n<span class="_ _1"/>øgletal er de<span class="_ _1"/>fineret og b<span class="_ _1"/>eregnet i over<span class="_ _1"/>ensstem<span class="_ _1"/>melse <span class="ls98">med <span class="_ _1"/>følgende: </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd2 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y524 w46 h12"><div class="t m0 x0 h10 y120 ff6 fs1 fc1 sc0 ls0 ws0">Nøgletal </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y524 w47 h12"><div class="t m0 x0 h10 y120 ff6 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y525 w46 h2a"><div class="t m0 x0 h15 y526 ff7 fs1 fc1 sc0 ls21 ws0">Egenkapitalforrentning (%<span class="_ _0"/>)</div></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x74 h3 y527 ff2 fs1 fc1 sc0 ls22 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y528 w48 hf"><div class="t m0 x49 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0">Moderselskabets<span class="_ _1"/> andel af Ã¥rets resultat *<span class="_ _1"/> 100 </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y529 w48 hf"><div class="t m0 x45 h3 y120 ff2 fs1 fc1 sc0 ls3d ws0">Moderselska<span class="_ _1"/>bets gns<span class="_ _1"/>. andel af k<span class="_ _1"/>oncernegen<span class="_ _1"/>kapital<span class="_ _1"/> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y52a w48 h11"><div class="t m0 x75 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y52b w47 h2b"><div class="t m0 x0 h2c y52c ff2 fs9 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y52b w46 h2d"><div class="t m0 x0 h15 y52d ff7 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y52e w46 h2a"><div class="t m0 x0 h15 y526 ff7 fs1 fc1 sc0 ls39 ws0">Indre værdi pÃ¥ balanceda<span class="_ _0"/>gen pr. aktie </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y52f w48 hf"><div class="t m0 x19 h3 y120 ff2 fs1 fc1 sc0 ls19 ws0">Koncernens egenkapital pÃ¥ balance<span class="_ _0"/>dagen<span class="_ _1"/> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y530 w48 hf"><div class="t m0 x76 h3 y120 ff2 fs1 fc1 sc0 ls14 ws0">Antal udstedte aktier pÃ¥ balan<span class="ls27">cedagen â an<span class="_ _1"/>tal egne aktier<span class="_ _1"/> </span></div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y531 w48 h11"><div class="t m0 x75 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y532 w47 h2b"><div class="t m0 x77 h2c y52c ff2 fs9 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y532 w46 h2d"><div class="t m0 x0 h15 y52d ff7 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y533 w46 h2e"><div class="t m0 x0 h15 y534 ff7 fs1 fc1 sc0 ls2b ws0">Kurs/Indre værdi</div></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x78 h15 y535 ff7 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y536 w48 hf"><div class="t m0 x79 h3 y120 ff2 fs1 fc1 sc0 ls1c ws0">Børskurs pr. aktie (closing)<span class="_ _1"/> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y537 w48 h24"><div class="t m0 x5d h3 y120 ff2 fs1 fc1 sc0 ls1c ws0">Indre værdi pr. aktie </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y538 w48 h11"><div class="t m0 x75 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y2a w47 h2f"><div class="t m0 x0 h2c y539 ff2 fs9 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y2a w46 h2d"><div class="t m0 x0 h15 y52d ff7 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y53a w46 h2a"><div class="t m0 x0 h15 y526 ff7 fs1 fc1 sc0 lsb ws0">Resultat pr. aktie</div></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7a h15 y48c ff7 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y53b w48 hf"><div class="t m0 x7b h3 y120 ff2 fs1 fc1 sc0 ls0 ws0">Ã
rets resultat </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y53c w48 hf"><div class="t m0 x65 h3 y12b ff2 fs1 fc1 sc0 ls23 ws0">Gennemsnitligt antal aktier (eks<span class="_ _1"/>kl. egne aktier)<span class="_ _1"/> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y48e w48 h11"><div class="t m0 x75 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y53d w47 h2b"><div class="t m0 x0 h2c y52c ff2 fs9 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y53d w46 h2d"><div class="t m0 x0 h15 y52d ff7 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y53e w46 h2a"><div class="t m0 x0 h15 y526 ff7 fs1 fc1 sc0 ls21 ws0">Udbytte pr. aktie</div></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7c h15 y53f ff7 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y540 w48 hf"><div class="t m0 x4c h3 y120 ff2 fs1 fc1 sc0 ls5d ws0">Udbetalt udbytte </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y541 w48 hf"><div class="t m0 x71 h3 y12b ff2 fs1 fc1 sc0 ls25 ws0">Antal udstedte aktier <span class="_ _1"/><span class="lsd">â antal egne aktier </span></div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y46b w48 h11"><div class="t m0 x75 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y542 w47 h2b"><div class="t m0 x0 h2c y52c ff2 fs9 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y542 w46 h2d"><div class="t m0 x0 h15 y52d ff7 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y46c w46 hf"><div class="t m0 x0 h15 y120 ff7 fs1 fc1 sc0 ls1c ws0">EBITDA </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y46c w47 hf"><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls3d ws0">EBIT regul<span class="_ _1"/>eret for af<span class="_ _1"/>- og neds<span class="_ _1"/>krivnin<span class="_ _1"/>ger </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y543 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y544 ff2 fs1 fc1 sc0 ls1f ws0">Beregning af <span class="ff7 ls4e">resu<span class="_ _1"/>ltat <span class="_ _1"/>pr. a<span class="_ _1"/>kti<span class="_ _1"/>e<span class="_ _1"/></span><span class="ls13"> og <span class="ff7 ls3c">resultat pr. aktie, udvandet</span><span class="ls31"> er specificeret i n<span class="_ _1"/>ote 10.<span class="_ _1"/> </span></span></div></fsa:DisclosureOfAccountingPolicies>
<fsa:DescriptionOfMethodsOfForeignCurrencies contextRef="CY2025YTD"
id="fact_fsa_DescriptionOfMethodsOfForeignCurrencies_D654270630_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 hc y4db ff1 fs1 fc1 sc0 ls42 ws0">Omregning af fremmed valuta </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4dc ff2 fs1 fc1 sc0 ls33 ws0">Transaktioner i anden valu<span class="ls1c">ta <span class="_ _0"/>end den enkelte virksom-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4dd ff2 fs1 fc1 sc0 ls23 ws0">heds funktionelle valuta omregnes v<span class="_ _1"/>ed første indreg-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4de ff2 fs1 fc1 sc0 ls13 ws0">ning til transaktionsdagens<span class="ls26"> kurs. Tilgodehavender, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4df ff2 fs1 fc1 sc0 ls1f ws0">gæld og andre monetære poster i fre<span class="_ _1"/>mmed valuta, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e0 ff2 fs1 fc1 sc0 ls26 ws0">som ikke er afregnet på ba<span class="ls25">lancedagen, omregnes til </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e1 ff2 fs1 fc1 sc0 ls1c ws0">balancedagens valutaku<span class="_ _1"/>rs. Va<span class="lsd">lutakursdifferencer, der </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e2 ff2 fs1 fc1 sc0 lse ws0">opstår mellem<span class="_ _0"/> transaktionsdagen og he<span class="_ _0"/>nholdsvis beta-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e3 ff2 fs1 fc1 sc0 lsd ws0">lingsdagen og balancedagen, ind<span class="_ _1"/>regnes i resultatet </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e4 ff2 fs1 fc1 sc0 ls27 ws0">som finansielle poster.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e5 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e6 ff2 fs1 fc1 sc0 lsb ws0">Ved indregning i koncernre<span class="ls23">gnskabet af virksomheder, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e7 ff2 fs1 fc1 sc0 lsc ws0">der aflægger regnskab i en<span class="_ _1"/><span class="ls10"> anden funktionel valuta </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e8 ff2 fs1 fc1 sc0 ls24 ws0">end DKK, omregnes resulta<span class="_ _1"/><span class="ls1c">topgørelserne til gennem-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4e9 ff2 fs1 fc1 sc0 ls3f ws0">snitlige valu<span class="_ _1"/>takurser for <span class="_ _1"/>månederne, med<span class="_ _1"/>mindre dis<span class="_ _1"/>se </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd0 ff2 fs1 fc1 sc0 ls1f ws0">afviger væsentligt fra de faktiske v<span class="_ _1"/>alutakurser på </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd1 ff2 fs1 fc1 sc0 lsb ws0">transaktionstidspunkterne.<span class="ls14"> I sidstnævnte tilfælde an-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd2 ff2 fs1 fc1 sc0 ls23 ws0">vendes de faktiske valutaku<span class="_ _1"/>rser. Balanceposterne om-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd3 ff2 fs1 fc1 sc0 lsd ws0">regnes til balancedagens v<span class="_ _1"/>alutakurser.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y272 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y273 ff2 fs1 fc1 sc0 lsd ws0">Valutakursdifferencer, der<span class="ls35"> er opstået ve<span class="ls1f">d omregning </span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y274 ff2 fs1 fc1 sc0 ls39 ws0">af udenlandske virksomhe<span class="lse">de<span class="_ _0"/>rs balanceposter ved </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y275 ff2 fs1 fc1 sc0 ls25 ws0">årets begyndelse til balancedagens valutaku<span class="_ _1"/>rser og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y276 ff2 fs1 fc1 sc0 ls3c ws0">ved omregning af re<span class="_ _0"/>sultatopgørelser fra gennemsnits-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y277 ff2 fs1 fc1 sc0 ls1c ws0">kurser til balancedagens valu<span class="_ _1"/>takurser, indregnes i an-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y278 ff2 fs1 fc1 sc0 ls14 ws0">den totalindkomst. Tilsvare<span class="ls60">nde indregne<span class="_ _0"/>s valutakurs-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y279 ff2 fs1 fc1 sc0 ls3d ws0">differencer,<span class="_ _1"/> der er o<span class="_ _1"/>pstået s<span class="_ _1"/>om følge af ændringe<span class="_ _1"/>r, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27a ff2 fs1 fc1 sc0 ls27 ws0">som er foretaget direkte i den<span class="_ _1"/> udenlandske v<span class="_ _1"/>irksom-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27b ff2 fs1 fc1 sc0 ls21 ws0">heds egenkapital, også<span class="lse"> i ande<span class="_ _0"/>n totalindkomst. </span></div></fsa:DescriptionOfMethodsOfForeignCurrencies>
<fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfTaxExpenses contextRef="CY2025YTD"
id="fact_fsa_DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfTaxExpenses_D375993538_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y27d ff1 fs1 fc1 sc0 ls40 ws0">Skat </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27e ff2 fs1 fc1 sc0 lsc ws0">Ã
rets skat, s<span class="_ _1"/>om bestÃ¥r af Ã¥rets aktuelle skat og æn-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27f ff2 fs1 fc1 sc0 ls2a ws0">dring af udskudt skat, indre<span class="_ _0"/>gnes i resultatet med den </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y280 ff2 fs1 fc1 sc0 ls21 ws0">del, der kan henføres til Ã¥re<span class="_ _0"/>t<span class="ls1f">s resultat, og direkte pÃ¥ </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y281 ff2 fs1 fc1 sc0 ls33 ws0">egenkapitalen elle<span class="_ _0"/>r i ande<span class="ls1a">n totalindkoms<span class="_ _1"/>t med den </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y282 ff2 fs1 fc1 sc0 ls3c ws0">del, der kan henføres til <span class="_ _0"/><span class="ls11">posteringer henholds<span class="_ _1"/>vis di-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y283 ff2 fs1 fc1 sc0 ls1f ws0">rekte pÃ¥ egenkapitalen og i <span class="ls11">an<span class="_ _1"/>den totalindkomst. Valu-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y284 ff2 fs1 fc1 sc0 lsd ws0">takursreguleringer af uds<span class="_ _1"/>kudt skat indregnes som en </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y285 ff2 fs1 fc1 sc0 ls24 ws0">del af Ã¥rets reguleringer af ud<span class="_ _1"/>sku<span class="_ _1"/>dt skat. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y286 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y287 ff2 fs1 fc1 sc0 lsc ws0">Aktuelle skatteforpligtelser<span class="ls33"> og tilgodehavende aktuel </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y288 ff2 fs1 fc1 sc0 ls2a ws0">skat indregnes i balancen op<span class="ls25">gjort som beregnet skat af </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y289 ff2 fs1 fc1 sc0 ls41 ws0">Ã¥rets ska<span class="_ _1"/>ttepligtige indko<span class="_ _1"/>mst, reguler<span class="_ _1"/>et for beta<span class="_ _1"/>lt </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28a ff2 fs1 fc1 sc0 ls39 ws0">acontoskat. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28b ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28c ff2 fs1 fc1 sc0 lsc ws0">Ved beregning af Ã¥rets akt<span class="ls60">uelle skat anvendes de pÃ¥ </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28d ff2 fs1 fc1 sc0 ls23 ws0">balancedagen gældende skattesatser og <span class="_ _1"/>-regler.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28e ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28f ff2 fs1 fc1 sc0 ls95 ws0">Udskudt sk<span class="_ _16"/>at indregnes <span class="_ _0"/>eft<span class="lsd">er den balanceorienterede </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y290 ff2 fs1 fc1 sc0 ls24 ws0">gældsmetode af alle midlertid<span class="_ _1"/>ige forskelle m<span class="_ _1"/>ellem </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y291 ff2 fs1 fc1 sc0 ls11 ws0">regnskabsmæssige og skattemæssige værdier af akti-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y292 ff2 fs1 fc1 sc0 lsd ws0">ver og forpligtelser, bortse<span class="ls21">t fra udskudt skat pÃ¥ midler-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y293 ff2 fs1 fc1 sc0 ls32 ws0">tidige forskelle, d<span class="_ _1"/>er er opstÃ¥et <span class="_ _1"/>ved enten først<span class="_ _1"/>e in<span class="_ _1"/>dreg-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y294 ff2 fs1 fc1 sc0 lsc ws0">ning af goodwill eller ved før<span class="ls11">s<span class="_ _1"/>te indregning af en trans-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y295 ff2 fs1 fc1 sc0 ls25 ws0">aktion, der ikke er en virksomhedss<span class="_ _1"/>ammenslutning, og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y296 ff2 fs1 fc1 sc0 ls10 ws0">hvor den midlertidige fors<span class="ls2a">kel konstateret pÃ¥ tidspunk-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y297 ff2 fs1 fc1 sc0 lsc ws0">tet for første indregning hverken p<span class="_ _1"/>Ã¥virker det regn-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y298 ff2 fs1 fc1 sc0 ls25 ws0">skabsmæssige resultat eller den skat<span class="_ _1"/>tepligtige ind-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y299 ff2 fs1 fc1 sc0 ls3e ws0">komst. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29a ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29b ff2 fs1 fc1 sc0 lsd ws0">Der indregnes udsku<span class="_ _1"/>dt skat af midlertidige forskell<span class="_ _1"/>e </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29c ff2 fs1 fc1 sc0 ls33 ws0">forbundet me<span class="_ _0"/>d kapitalandele i dattervirksomheder, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29d ff2 fs1 fc1 sc0 ls3c ws0">medmindre mode<span class="_ _0"/>rselskabet har mulighed for at kon-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29e ff2 fs1 fc1 sc0 ls91 ws0">troller<span class="_ _0"/>e, hvornÃ¥r <span class="_ _0"/>den udskudt<span class="_ _16"/>e skat realisere<span class="_ _0"/>s, og det<span class="_ _0"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29f ff2 fs1 fc1 sc0 ls11 ws0">er sandsynligt, at den udskud<span class="ls1c">te skat ikke vil bliv<span class="_ _1"/>e u<span class="_ _1"/>d-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a0 ff2 fs1 fc1 sc0 ls11 ws0">løst som aktuel skat inden f<span class="ls1f">or en overskuelig fremtid.<span class="_ _e"/> </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a1 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a2 ff2 fs1 fc1 sc0 ls3c ws0">Den udskudte skat opgøre<span class="lse">s me<span class="_ _0"/>d udgangspunkt i hen-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a3 ff2 fs1 fc1 sc0 ls1f ws0">holdsvis den planlagte anven<span class="_ _1"/><span class="ls25">delse af det enkelte aktiv </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a4 ff2 fs1 fc1 sc0 lsd ws0">og afvikling af den en<span class="ls0">kelte <span class="_ _1"/>forpligtelse.<span class="_ _1"/> </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf1 ff2 fs1 fc1 sc0 ls23 ws0">Udskudt skat mÃ¥les ved at <span class="_ _1"/><span class="ls45">anvende de <span class="_ _0"/>skattesatser og </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf2 ff2 fs1 fc1 sc0 ls33 ws0">-regler i de re<span class="_ _0"/>spektive lande, der â baseret pÃ¥ ved-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf3 ff2 fs1 fc1 sc0 ls31 ws0">tagne eller i realitet<span class="_ _1"/>en v<span class="_ _1"/>edtagne love p<span class="_ _1"/>Ã¥ balanced<span class="_ _1"/>agen </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf4 ff2 fs1 fc1 sc0 ls96 ws0">â for<span class="_ _0"/>ventes at g<span class="_ _0"/>ælde, <span class="_ _0"/>nÃ¥r den udsk<span class="_ _0"/>udte sk<span class="_ _0"/>at forve<span class="_ _0"/>ntes </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf5 ff2 fs1 fc1 sc0 ls39 ws0">udløst som aktuel sk<span class="_ _0"/>at. Ãndring i udskudt skat som </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf6 ff2 fs1 fc1 sc0 ls1b ws0">følge af ænd<span class="_ _1"/>ringer i ska<span class="_ _1"/>ttesat<span class="ls24">ser eller <span class="_ _1"/>-regler indregnes </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf7 ff2 fs1 fc1 sc0 lsd ws0">i resultatet, medmindre den<span class="ls1f"> u<span class="_ _1"/>dskudte skat kan henfø-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf8 ff2 fs1 fc1 sc0 ls26 ws0">res til transaktioner, der t<span class="ls23">idligere er indregnet direkte </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf9 ff2 fs1 fc1 sc0 ls38 ws0">pÃ¥ egenkapitalen eller i a<span class="ls2a">nden totalindkom<span class="_ _0"/>st. I sidst-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bb ff2 fs1 fc1 sc0 lsc ws0">nævnte tilfælde indregnes æn<span class="_ _1"/>d<span class="ls4a">ringen ligel<span class="_ _1"/>edes d<span class="_ _1"/>irekte </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bc ff2 fs1 fc1 sc0 lse ws0">pÃ¥ egenkapitalen he<span class="_ _0"/>nholdsv<span class="ls39">is i anden totalindkomst. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bd ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4be ff2 fs1 fc1 sc0 lsc ws0">Udskudte skatteak<span class="_ _1"/>tiver, he<span class="ls42">runder skatte<span class="ls43">værdien af<span class="_ _0"/> </span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bf ff2 fs1 fc1 sc0 ls41 ws0">fremførselsber<span class="_ _1"/>ettiged<span class="_ _1"/>e skatt<span class="_ _1"/>emæssige und<span class="_ _1"/>erskud, in<span class="_ _1"/>d-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c0 ff2 fs1 fc1 sc0 ls3c ws0">regnes i balancen med de<span class="_ _0"/>n væ<span class="ls26">rdi, aktivet forventes at </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c1 ff2 fs1 fc1 sc0 ls1f ws0">kunne realiseres til, enten ved modregning i uds<span class="_ _1"/>kudte </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c2 ff2 fs1 fc1 sc0 lsc ws0">skatteforpligtelser eller som n<span class="_ _1"/>ettoskatteaktive<span class="_ _1"/>r til </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c3 ff2 fs1 fc1 sc0 ls39 ws0">modregning i frem<span class="_ _0"/>tidige po<span class="lsd">sitive skattepligtige ind-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c4 ff2 fs1 fc1 sc0 ls25 ws0">komster. Det vurderes pÃ¥ h<span class="ls33">ver balancedag, om det er </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c5 ff2 fs1 fc1 sc0 ls26 ws0">sandsynligt, at der i fremti<span class="ls25">den vil blive frembragt til-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c6 ff2 fs1 fc1 sc0 ls1f ws0">strækkelig skattepligtig in<span class="ls39">dkomst til, at det udskudte </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c7 ff2 fs1 fc1 sc0 ls36 ws0">skatteaktiv vil kunne udn<span class="_ _0"/>yttes. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c8 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c9 ff2 fs1 fc1 sc0 ls29 ws0">Moderselskab<span class="_ _1"/>et er sambeska<span class="_ _1"/>ttet med alle d<span class="_ _1"/>attervirk-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ca ff2 fs1 fc1 sc0 ls78 ws0">somhede<span class="_ _0"/>r. De<span class="_ _0"/>n aktuel<span class="_ _0"/>le danske <span class="_ _0"/>selskabssk<span class="_ _0"/>at for<span class="_ _0"/>dele<span class="_ _0"/>s </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cb ff2 fs1 fc1 sc0 ls31 ws0">mellem de s<span class="_ _1"/>ambeska<span class="_ _1"/>ttede virks<span class="_ _1"/>omheder i forhold t<span class="_ _1"/>il </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cc ff2 fs1 fc1 sc0 ls27 ws0">disses skattepligtige indkoms<span class="_ _1"/>ter. </div></fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfTaxExpenses>
<fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfExternalExpenses contextRef="CY2025YTD"
id="fact_fsa_DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfExternalExpenses_D261648470_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y275 ff2 fs1 fc1 sc0 ls26 ws0">ANDRE EKSTERNE OMKOSTNINGER<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y276 ff2 fs1 fc1 sc0 ls27 ws0">Andre eksterne omkostninger<span class="_ _1"/><span class="lsd"> omfatter omkostninger </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y277 ff2 fs1 fc1 sc0 ls14 ws0">til distribution, salg, reklam<span class="ls46">e, administration, lokaler, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y278 ff2 fs1 fc1 sc0 ls3d ws0">tab på <span class="_ _1"/>debitorer mv.<span class="_ _1"/> </div></fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfExternalExpenses>
<fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfEmployeeBenefitExpense contextRef="CY2025YTD"
id="fact_fsa_DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfEmployeeBenefitExpense_D20724861_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27a ff2 fs1 fc1 sc0 ls27 ws0">PERSONALEOMKOSTNINGER<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27b ff2 fs1 fc1 sc0 ls1f ws0">Personaleomkostninger omfatter løn og gager s<span class="_ _1"/>amt </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27c ff2 fs1 fc1 sc0 ls1d ws0">sociale omkostninger, pensioner mv. til selskabets per-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27d ff2 fs1 fc1 sc0 ls33 ws0">sonale. </div></fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfEmployeeBenefitExpense>
<fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfOtherOperatingIncomeAndExpenses contextRef="CY2025YTD"
id="fact_fsa_DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfOtherOperatingIncomeAndExpenses_D1508128862_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y287 ff2 fs1 fc1 sc0 ls33 ws0">EBVAT </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y288 ff2 fs1 fc1 sc0 ls26 ws0">EBVAT angiver resultat før kurs<span class="_ _1"/>- og værdireguleringer </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y289 ff2 fs1 fc1 sc0 ls23 ws0">og skat. EBVAT kan påv<span class="_ _1"/>irkes af køb/salg af ejendomme </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28a ff2 fs1 fc1 sc0 ls14 ws0">og renteudviklingen. </div></fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfOtherOperatingIncomeAndExpenses>
<fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfGainsLossesFromCurrentValueAdjustmentsOfInvestmentProperty contextRef="CY2025YTD"
id="fact_fsa_DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfGainsLossesFromCurrentValueAdjustmentsOfInvestmentProperty_D2044824114_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28c ff2 fs1 fc1 sc0 lsd ws0">DAGSVÃRDIREGULERING AF <span class="_ _1"/>EJENDOMME<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28d ff2 fs1 fc1 sc0 lsd ws0">Dagsværdiregulering af ejend<span class="_ _1"/>omme indeholder regu<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28e ff2 fs1 fc1 sc0 ls1f ws0">lering af investeringsejendom<span class="_ _1"/>me til dagsværdi.<span class="_ _1"/> </div></fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfGainsLossesFromCurrentValueAdjustmentsOfInvestmentProperty>
<fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfInvestments contextRef="CY2025YTD"
id="fact_fsa_DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfInvestments_D1101479940_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y295 ff2 fs1 fc1 sc0 ls11 ws0">INVESTERINGSEJENDOMME<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y296 ff2 fs1 fc1 sc0 ls27 ws0">Investeringsejendomme er ejendomm<span class="_ _1"/>e, der besiddes </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y297 ff2 fs1 fc1 sc0 ls1d ws0">for at opnå lejeindtægter og/eller kapitalgevinster.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y298 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y299 ff2 fs1 fc1 sc0 ls11 ws0">Investeringsejendomme måles<span class="_ _1"/> på købstidspunktet til </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29a ff2 fs1 fc1 sc0 ls46 ws0">kostpris med tillæg af købs<span class="ls1c">omkostninger. Omkostnin-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29b ff2 fs1 fc1 sc0 lsb ws0">ger der tilfører en ejendom <span class="ls0">nye eller forbedrede<span class="_ _1"/> egen-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29c ff2 fs1 fc1 sc0 ls0 ws0">skaber, som medfører <span class="_ _1"/>en for<span class="ls1c">øgelse af dags<span class="_ _1"/>værdien op-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29d ff2 fs1 fc1 sc0 ls25 ws0">gjort umiddelbart før afho<span class="ls37">ldelse af om<span class="_ _0"/>kostninge<span class="_ _0"/>rne, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29e ff2 fs1 fc1 sc0 ls18 ws0">tillægges anskaffelses<span class="_ _1"/>su<span class="ls2b">mmen s<span class="_ _1"/>om <span class="_ _1"/>forbedringer. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29f ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a0 ff2 fs1 fc1 sc0 ls23 ws0">Ved erhvervelse af investeri<span class="ls14">ngsejendomme foretages </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a1 ff2 fs1 fc1 sc0 ls38 ws0">der vurdering af, hvorvidt e<span class="ls1f">rhvervelsen er overtagelse </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a2 ff2 fs1 fc1 sc0 ls24 ws0">af en virksomhed, der behan<span class="_ _1"/>dles som en<span class="_ _1"/> virksomheds<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a3 ff2 fs1 fc1 sc0 ls24 ws0">sammenslutning eller ans<span class="_ _1"/>kaffelse af et eller fler<span class="_ _1"/>e akti-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a4 ff2 fs1 fc1 sc0 ls53 ws0">ver. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf1 ff2 fs1 fc1 sc0 ls23 ws0">Betragtes erhvervelsen som e<span class="_ _1"/>n virksomhedss<span class="_ _1"/>ammen-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf2 ff2 fs1 fc1 sc0 ls33 ws0">slutning, anvendes overtagelse<span class="_ _0"/>smetoden, og eventue<span class="_ _0"/>l </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf3 ff2 fs1 fc1 sc0 ls1f ws0">forskel mellem købsvederlag<span class="ls35">et og<span class="_ _1"/> dagsværdien af de </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf4 ff2 fs1 fc1 sc0 ls31 ws0">overtagne n<span class="_ _1"/>ettoaktiver in<span class="_ _1"/>dregnes s<span class="_ _1"/>om goodwill.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf5 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf6 ff2 fs1 fc1 sc0 ls35 ws0">Betragtes erhvervel<span class="_ _0"/>sen som anskaffelse<span class="_ _0"/> af et elle<span class="_ _0"/>r flere </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf7 ff2 fs1 fc1 sc0 ls23 ws0">aktiver, indregnes der ikke u<span class="_ _1"/>dskudt skat af midlertidige </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf8 ff2 fs1 fc1 sc0 ls97 ws0">forsk<span class="_ _0"/>elle<span class="_ _0"/> melle<span class="_ _0"/>m de<span class="_ _0"/>n regnskabsm<span class="_ _0"/>æssig<span class="_ _0"/>e og<span class="_ _0"/> den sk<span class="_ _0"/>at-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 yf9 ff2 fs1 fc1 sc0 ls23 ws0">temæssige værdi på ans<span class="_ _1"/>kaffelsestids<span class="_ _1"/>punktet. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bb ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bc ff2 fs1 fc1 sc0 ls23 ws0">Investeringsejendomme måle<span class="_ _1"/>s efterfølgende til dags-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bd ff2 fs1 fc1 sc0 ls1f ws0">værdi. Dagsværdien opgøres v<span class="_ _1"/>ed anvendelse af en </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4be ff2 fs1 fc1 sc0 lsd ws0">DCF-værdiansættelses<span class="_ _1"/>metode, d<span class="_ _1"/>er baseres p<span class="_ _1"/>å op til 10 </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4bf ff2 fs1 fc1 sc0 ls39 ws0">års budgetterede<span class="_ _0"/> pengestrømme<span class="_ _0"/> for den enkelte ejen-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c0 ff2 fs1 fc1 sc0 ls23 ws0">dom, samt en terminalværdi <span class="_ _1"/>der tilbagediskonteres </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c1 ff2 fs1 fc1 sc0 ls25 ws0">med et markedsbaseret afkastkrav<span class="_ _1"/> for den pågæl-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c2 ff2 fs1 fc1 sc0 ls22 ws0">dende type eje<span class="_ _0"/>ndom. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c3 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c4 ff2 fs1 fc1 sc0 ls1c ws0">Investeringsejendomme har, borts<span class="_ _1"/>et fra grunde, en </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c5 ff2 fs1 fc1 sc0 ls23 ws0">begrænset levetid. Den v<span class="_ _1"/>ærdiforringelse der finder </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c6 ff2 fs1 fc1 sc0 lsc ws0">sted, efterhånden som en<span class="_ _1"/> investeringsejendom foræl<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c7 ff2 fs1 fc1 sc0 ls47 ws0">des, afspejles i investeringsejendom<span class="_ _0"/>mens årlige måling </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c8 ff2 fs1 fc1 sc0 ls23 ws0">til dagsværdi. Der foretages d<span class="_ _1"/>erfor ikke systematiske </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c9 ff2 fs1 fc1 sc0 ls26 ws0">afskrivninger for investeri<span class="ls21">ngsejendommens brugstid. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ca ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cb ff2 fs1 fc1 sc0 ls1c ws0">Værdiregulering til dagsværdien indregnes i totalind<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cc ff2 fs1 fc1 sc0 ls35 ws0">komstopgørelsen i linjen da<span class="_ _0"/><span class="ls29">gsværdiregulering a<span class="_ _1"/>f ejen<span class="_ _1"/>-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cd ff2 fs1 fc1 sc0 ls63 ws0">domme.<span class="_ _1"/> </div></fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfInvestments>
<fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfReceivables contextRef="CY2025YTD"
id="fact_fsa_DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfReceivables_D1110103278_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y50d ff2 fs1 fc1 sc0 ls42 ws0">TILGODEHAVENDER </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y50e ff2 fs1 fc1 sc0 ls1a ws0">Tilgodehaven<span class="_ _1"/>der omfatt<span class="_ _1"/>er and<span class="_ _1"/>re tilgodehav<span class="_ _1"/>ender.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y50f ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y510 ff2 fs1 fc1 sc0 ls47 ws0">Tilgodehavende<span class="_ _0"/>r måles ved første indregning til dags-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y511 ff2 fs1 fc1 sc0 ls1f ws0">værdi og efterfølgende til <span class="ls13">amortis<span class="_ _1"/>eret kostpris. Ned-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y512 ff2 fs1 fc1 sc0 ls3d ws0">skrivnin<span class="_ _1"/>g til imødegåels<span class="_ _1"/>e af tab<span class="_ _1"/> foretages eft<span class="_ _1"/>er den </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y513 ff2 fs1 fc1 sc0 ls4a ws0">simplific<span class="_ _1"/>erede Exp<span class="_ _1"/>ected Cred<span class="_ _1"/>it <span class="_ _1"/>Loss-mod<span class="_ _1"/>el, hvorefter </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y514 ff2 fs1 fc1 sc0 lsc ws0">det samlede tab indregnes i <span class="_ _1"/>totalindkomst<span class="_ _1"/>opgørelsen </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y515 ff2 fs1 fc1 sc0 ls2a ws0">på samme tidspunkt som tilg<span class="ls39">ode<span class="_ _0"/>havendet indregne<span class="_ _0"/>s i </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y516 ff2 fs1 fc1 sc0 ls19 ws0">balancen på baggrund af forventede<span class="_ _0"/> tab i </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd0 ff2 fs1 fc1 sc0 ls24 ws0">tilgodehavendets s<span class="_ _1"/>amlede levetid.<span class="_ _1"/> Debitorer, der er </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd1 ff2 fs1 fc1 sc0 ls21 ws0">under konkurs, indtrådt <span class="_ _0"/>i reko<span class="ls47">nstruktion eller sendt til </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd2 ff2 fs1 fc1 sc0 lse ws0">inkasso, nedskrives fuldt ud.<span class="_ _0"/> </div></fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfReceivables>
<fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfProvisions contextRef="CY2025YTD"
id="fact_fsa_DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfProvisions_D637295386_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y292 ff2 fs1 fc1 sc0 ls13 ws0">HENSATTE FORPLIGTELSER </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y293 ff2 fs1 fc1 sc0 ls25 ws0">Hensatte forpligtelser indre<span class="ls21">gnes, når koncernen har en </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y294 ff2 fs1 fc1 sc0 ls0 ws0">retlig eller faktisk forpligt<span class="_ _1"/>e<span class="ls24">lse som følge a<span class="_ _1"/>f begivenhe-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y295 ff2 fs1 fc1 sc0 ls1f ws0">der i regnskabsåret eller tidligere år, og det er san<span class="_ _1"/>d-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y296 ff2 fs1 fc1 sc0 ls25 ws0">synligt, at indfrielse af fo<span class="ls18">rpligtelsen vil medfør<span class="_ _1"/>e et </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y297 ff2 fs1 fc1 sc0 ls11 ws0">træk på koncernens øko<span class="ls1f">nomiske ressou<span class="_ _1"/>rcer. </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y298 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y299 ff2 fs1 fc1 sc0 ls1f ws0">Hensatte forpligtelser måles som d<span class="_ _1"/>et bedste skøn over </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29a ff2 fs1 fc1 sc0 ls1f ws0">de omkostninger, der er nø<span class="ls19">dvendige for på balanceda-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29b ff2 fs1 fc1 sc0 ls23 ws0">gen at afvikle forpligtelser<span class="ls1f">ne. <span class="_ _1"/>Hensatte forpligtelser </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29c ff2 fs1 fc1 sc0 ls2b ws0">med forventet forfald<span class="_ _1"/>stid ud<span class="ls42"> over et år fra balanceda-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29d ff2 fs1 fc1 sc0 ls14 ws0">gen måles til nutidsværdi. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29e ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29f ff2 fs1 fc1 sc0 ls27 ws0">Ved planlagte omstrukturerin<span class="_ _1"/><span class="ls1d">ger af koncernens aktivi-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a0 ff2 fs1 fc1 sc0 lsc ws0">teter hensættes alene til forpligtelser vedrørende o<span class="_ _1"/>m-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a1 ff2 fs1 fc1 sc0 ls1c ws0">struktureringer, som på ba<span class="ls23">lancedagen er besluttet </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a2 ff2 fs1 fc1 sc0 ls1f ws0">ifølge en specifik plan, og hvor de b<span class="_ _1"/>erørte parter er op-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y2a3 ff2 fs1 fc1 sc0 ls61 ws0">lyst om d<span class="_ _1"/>en ov<span class="_ _1"/>erordnede p<span class="_ _1"/>lan. </div></fsa:DescriptionOfMethodsOfRecognitionAndMeasurementBasisOfProvisions>
<fsa:DescriptionMethodsOfRecognitionAndMeasurementBasisForCashFlowsStatement contextRef="CY2025YTD"
id="fact_fsa_DescriptionMethodsOfRecognitionAndMeasurementBasisForCashFlowsStatement_D1937427633_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 hc y4c0 ff1 fs1 fc1 sc0 lsd ws0">Pengestrømsopgørelsen<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c1 ff2 fs1 fc1 sc0 ls23 ws0">Pengestrømsopgørelsen vis<span class="_ _1"/><span class="ls3b">er pengestrø<span class="_ _1"/>mme vedrø-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c2 ff2 fs1 fc1 sc0 lsc ws0">rende drift, investeringer og fin<span class="_ _1"/>ansiering samt likvi-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c3 ff2 fs1 fc1 sc0 ls5d ws0">derne ved åre<span class="_ _0"/>ts begyndelse<span class="_ _0"/> og slutning. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c4 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c5 ff2 fs1 fc1 sc0 lsc ws0">Pengestrømme vedrørende d<span class="_ _1"/>riftsaktiviteter præsente-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c6 ff2 fs1 fc1 sc0 ls0 ws0">res efter den indirekte m<span class="_ _1"/>et<span class="lsd">ode og opgøres som drifts<span class="_ _1"/>-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c7 ff2 fs1 fc1 sc0 ls0 ws0">resultatet, reguleret <span class="_ _1"/>for ik<span class="ls14">ke-kontante driftsposter, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c8 ff2 fs1 fc1 sc0 ls14 ws0">ændringer i driftskapital samt betalt selskabsskat. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4c9 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ca ff2 fs1 fc1 sc0 ls24 ws0">Pengestrømme vedrørende in<span class="_ _1"/>vesterings<span class="_ _1"/>aktiviteter </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cb ff2 fs1 fc1 sc0 ls25 ws0">omfatter betalinger i forbindelse med køb og salg af fi-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cc ff2 fs1 fc1 sc0 ls10 ws0">nansielle aktiver, modtagne indtægter samt køb, ud-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cd ff2 fs1 fc1 sc0 ls25 ws0">vikling, forbedring og salg mv. af immaterielle og ma-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4ce ff2 fs1 fc1 sc0 ls1d ws0">terielle aktiver. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4cf ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d0 ff2 fs1 fc1 sc0 ls27 ws0">Pengestrømme vedrørende fi<span class="_ _1"/>nansieringsaktiv<span class="_ _1"/>iteter </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d1 ff2 fs1 fc1 sc0 ls23 ws0">omfatter ændringer i moders<span class="ls36">elskabets aktiekapital og </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d2 ff2 fs1 fc1 sc0 ls47 ws0">omkostninger forbunde<span class="_ _0"/>t hermed samt optagelse og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d3 ff2 fs1 fc1 sc0 ls42 ws0">indfrielse af <span class="_ _0"/>lån, afdrag på rentebærende gæld, afdrag </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d4 ff2 fs1 fc1 sc0 ls19 ws0">på leasinggæld, køb og salg af egne aktie<span class="_ _0"/>r, udbetaling </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d5 ff2 fs1 fc1 sc0 ls1f ws0">af udbytte samt betalte finansielle omkostn<span class="_ _1"/>inger.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d6 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d7 ff2 fs1 fc1 sc0 ls23 ws0">Pengestrømme i anden valuta<span class="_ _1"/><span class="ls25"> end den funktionelle va-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y4d8 ff2 fs1 fc1 sc0 ls41 ws0">luta indregnes<span class="_ _1"/> i penges<span class="_ _1"/>trømsopgørelsen<span class="_ _1"/> ved at <span class="_ _1"/>an-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y506 ff2 fs1 fc1 sc0 ls29 ws0">vende gennemsni<span class="_ _1"/>tlige valuta<span class="_ _1"/>kurser for mån<span class="_ _1"/>ederne, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y507 ff2 fs1 fc1 sc0 ls1f ws0">medmindre disse afviger væsentligt fra d<span class="_ _1"/>e faktiske va-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y508 ff2 fs1 fc1 sc0 lse ws0">lutakurser på transaktion<span class="_ _0"/>stidspunkterne. I sidst<span class="_ _0"/>nævnte </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y509 ff2 fs1 fc1 sc0 ls39 ws0">tilfælde anvende<span class="_ _0"/>s de faktis<span class="ls1f">ke valutakurser for de en-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y50a ff2 fs1 fc1 sc0 ls2b ws0">kelte dage. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y517 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y518 ff2 fs1 fc1 sc0 ls1c ws0">Likvider omfatter likvide beho<span class="_ _1"/>ldninger. </div></fsa:DescriptionMethodsOfRecognitionAndMeasurementBasisForCashFlowsStatement>
<fsa:InformationOnSegments contextRef="CY2025YTD"
id="fact_fsa_InformationOnSegments_D1096999053_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 hc y51a ff1 fs1 fc1 sc0 ls34 ws0">Segmentoply<span class="_ _0"/>sninger </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y51b ff2 fs1 fc1 sc0 ls1f ws0">Koncernen har alene ét driftss<span class="_ _1"/>egment, investering i </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y51c ff2 fs1 fc1 sc0 ls1f ws0">ejendomme, hvorfor koncern<span class="_ _1"/><span class="ls25">regnskabet ikke indehol-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y51d ff2 fs1 fc1 sc0 lse ws0">der segme<span class="_ _0"/>ntoplysninger. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y51e ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y51f ff2 fs1 fc1 sc0 ls26 ws0">Koncernens aktiviteter og aktiver er p<span class="_ _1"/>rimært belig-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y520 ff2 fs1 fc1 sc0 ls19 ws0">gende i Danmark. </div></fsa:InformationOnSegments>
<mrv:DescriptionOfOtherKeyFiguresAndFinancialRatios contextRef="CY2025YTD"
id="fact_mrv_DescriptionOfOtherKeyFiguresAndFinancialRatios_D1415823775_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc yd0 ff1 fs1 fc1 sc0 ls7d ws0">Hoved- <span class="_ _1"/>og nø<span class="_ _1"/>gletal </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd1 ff2 fs1 fc1 sc0 ls41 ws0">Hoved- og n<span class="_ _1"/>øgletal er de<span class="_ _1"/>fineret og b<span class="_ _1"/>eregnet i over<span class="_ _1"/>ensstem<span class="_ _1"/>melse <span class="ls98">med <span class="_ _1"/>følgende: </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd2 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y524 w46 h12"><div class="t m0 x0 h10 y120 ff6 fs1 fc1 sc0 ls0 ws0">Nøgletal </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y524 w47 h12"><div class="t m0 x0 h10 y120 ff6 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y525 w46 h2a"><div class="t m0 x0 h15 y526 ff7 fs1 fc1 sc0 ls21 ws0">Egenkapitalforrentning (%<span class="_ _0"/>)</div></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x74 h3 y527 ff2 fs1 fc1 sc0 ls22 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y528 w48 hf"><div class="t m0 x49 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0">Moderselskabets<span class="_ _1"/> andel af Ã¥rets resultat *<span class="_ _1"/> 100 </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y529 w48 hf"><div class="t m0 x45 h3 y120 ff2 fs1 fc1 sc0 ls3d ws0">Moderselska<span class="_ _1"/>bets gns<span class="_ _1"/>. andel af k<span class="_ _1"/>oncernegen<span class="_ _1"/>kapital<span class="_ _1"/> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y52a w48 h11"><div class="t m0 x75 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y52b w47 h2b"><div class="t m0 x0 h2c y52c ff2 fs9 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y52b w46 h2d"><div class="t m0 x0 h15 y52d ff7 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y52e w46 h2a"><div class="t m0 x0 h15 y526 ff7 fs1 fc1 sc0 ls39 ws0">Indre værdi pÃ¥ balanceda<span class="_ _0"/>gen pr. aktie </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y52f w48 hf"><div class="t m0 x19 h3 y120 ff2 fs1 fc1 sc0 ls19 ws0">Koncernens egenkapital pÃ¥ balance<span class="_ _0"/>dagen<span class="_ _1"/> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y530 w48 hf"><div class="t m0 x76 h3 y120 ff2 fs1 fc1 sc0 ls14 ws0">Antal udstedte aktier pÃ¥ balan<span class="ls27">cedagen â an<span class="_ _1"/>tal egne aktier<span class="_ _1"/> </span></div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y531 w48 h11"><div class="t m0 x75 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y532 w47 h2b"><div class="t m0 x77 h2c y52c ff2 fs9 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y532 w46 h2d"><div class="t m0 x0 h15 y52d ff7 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y533 w46 h2e"><div class="t m0 x0 h15 y534 ff7 fs1 fc1 sc0 ls2b ws0">Kurs/Indre værdi</div></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x78 h15 y535 ff7 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y536 w48 hf"><div class="t m0 x79 h3 y120 ff2 fs1 fc1 sc0 ls1c ws0">Børskurs pr. aktie (closing)<span class="_ _1"/> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y537 w48 h24"><div class="t m0 x5d h3 y120 ff2 fs1 fc1 sc0 ls1c ws0">Indre værdi pr. aktie </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y538 w48 h11"><div class="t m0 x75 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y2a w47 h2f"><div class="t m0 x0 h2c y539 ff2 fs9 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y2a w46 h2d"><div class="t m0 x0 h15 y52d ff7 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y53a w46 h2a"><div class="t m0 x0 h15 y526 ff7 fs1 fc1 sc0 lsb ws0">Resultat pr. aktie</div></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7a h15 y48c ff7 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y53b w48 hf"><div class="t m0 x7b h3 y120 ff2 fs1 fc1 sc0 ls0 ws0">Ã
rets resultat </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y53c w48 hf"><div class="t m0 x65 h3 y12b ff2 fs1 fc1 sc0 ls23 ws0">Gennemsnitligt antal aktier (eks<span class="_ _1"/>kl. egne aktier)<span class="_ _1"/> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y48e w48 h11"><div class="t m0 x75 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y53d w47 h2b"><div class="t m0 x0 h2c y52c ff2 fs9 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y53d w46 h2d"><div class="t m0 x0 h15 y52d ff7 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y53e w46 h2a"><div class="t m0 x0 h15 y526 ff7 fs1 fc1 sc0 ls21 ws0">Udbytte pr. aktie</div></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7c h15 y53f ff7 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y540 w48 hf"><div class="t m0 x4c h3 y120 ff2 fs1 fc1 sc0 ls5d ws0">Udbetalt udbytte </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y541 w48 hf"><div class="t m0 x71 h3 y12b ff2 fs1 fc1 sc0 ls25 ws0">Antal udstedte aktier <span class="_ _1"/><span class="lsd">â antal egne aktier </span></div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y46b w48 h11"><div class="t m0 x75 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y542 w47 h2b"><div class="t m0 x0 h2c y52c ff2 fs9 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y542 w46 h2d"><div class="t m0 x0 h15 y52d ff7 fs1 fc1 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y46c w46 hf"><div class="t m0 x0 h15 y120 ff7 fs1 fc1 sc0 ls1c ws0">EBITDA </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x73 y46c w47 hf"><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls3d ws0">EBIT regul<span class="_ _1"/>eret for af<span class="_ _1"/>- og neds<span class="_ _1"/>krivnin<span class="_ _1"/>ger </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y543 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y544 ff2 fs1 fc1 sc0 ls1f ws0">Beregning af <span class="ff7 ls4e">resu<span class="_ _1"/>ltat <span class="_ _1"/>pr. a<span class="_ _1"/>kti<span class="_ _1"/>e<span class="_ _1"/></span><span class="ls13"> og <span class="ff7 ls3c">resultat pr. aktie, udvandet</span><span class="ls31"> er specificeret i n<span class="_ _1"/>ote 10.<span class="_ _1"/> </span></span></div></mrv:DescriptionOfOtherKeyFiguresAndFinancialRatios>
<fsa:ExplanationOfChangeInAccountingEstimates contextRef="CY2025YTD"
id="fact_fsa_ExplanationOfChangeInAccountingEstimates_D574253011_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc yd1 ff1 fs1 fc3 sc0 ls31 ws0">2.<span class="ff9 ls0"> <span class="_ _22"> </span></span><span class="ls25">Væsentlige regnskabsmæssig<span class="_ _1"/>e skøn <span class="_ _1"/>og vurderinger </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd2 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc yd3 ff1 fs1 fc1 sc0 ls49 ws0">Vurder<span class="_ _1"/>inger ved<span class="_ _1"/> anven<span class="_ _1"/>dels<span class="ls23">e af regnskabspraksis<span class="_ _1"/> </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y272 ff2 fs1 fc1 sc0 ls40 ws0">Ledelsen har foretag<span class="_ _1"/>et følgen<span class="_ _1"/>de væsentlige v<span class="_ _1"/>urderin-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y273 ff2 fs1 fc1 sc0 ls5d ws0">ger ved anvende<span class="_ _0"/>lsen af koncerne<span class="_ _0"/>ns regnskabsprak<span class="_ _0"/>sis, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y274 ff2 fs1 fc1 sc0 ls33 ws0">der har væsentlig betydning<span class="ls25"> for regnskabsaflæggelsen: </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y275 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y276 ff2 fs1 fc1 sc0 ls27 ws0">KÃB AF EJENDOMSSELSK<span class="_ _1"/>ABER </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y277 ff2 fs1 fc1 sc0 ls1f ws0">Koncernen kan erhverve ej<span class="ls27">en<span class="_ _1"/>domme ved at overtage </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y278 ff2 fs1 fc1 sc0 ls29 ws0">selskaber,<span class="_ _1"/> som ejer ejendom<span class="_ _1"/>mene. Det h<span class="_ _1"/>ar væsentlig </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y279 ff2 fs1 fc1 sc0 ls21 ws0">betydning for regnskabsaf<span class="lsd">læggelsen, om sÃ¥danne </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27a ff2 fs1 fc1 sc0 ls41 ws0">overtagelser b<span class="_ _1"/>ehandles<span class="_ _1"/> som <span class="_ _1"/>virksomheds<span class="_ _1"/>overtagelser </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27b ff2 fs1 fc1 sc0 ls24 ws0">eller køb af investeringsej<span class="_ _1"/>endomme. Ledelsen<span class="_ _1"/> foreta-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27c ff2 fs1 fc1 sc0 lsc ws0">ger ved hver enkelt overta<span class="ls18">gels<span class="_ _1"/>e nøje vurdering af </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27d ff2 fs1 fc1 sc0 ls39 ws0">denne klassifikation ud fra de<span class="lsc">finitionen pÃ¥ en virksom-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27e ff2 fs1 fc1 sc0 ls19 ws0">hed i IFRS 3. Koncernens har<span class="ls1f"> i forbindelse med overta-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y27f ff2 fs1 fc1 sc0 ls47 ws0">gelsen af ejendomsselskabet T<span class="_ _0"/>hyholm ApS i 2025 gen-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y280 ff2 fs1 fc1 sc0 ls19 ws0">nemført en koncentrationstes<span class="ls23">t, og stort set hele vær-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y281 ff2 fs1 fc1 sc0 ls26 ws0">dien af det overtagn<span class="ls25">e selskab er allokere<span class="ls10">t til <span class="_ _1"/>selskabets </span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y282 ff2 fs1 fc1 sc0 lsb ws0">investeringsejendom. Overta<span class="ls99">gels<span class="_ _0"/>en <span class="_ _0"/>af <span class="_ _0"/>Thyh<span class="_ _0"/>olm<span class="_ _0"/> Ap<span class="_ _0"/>S er<span class="_ _0"/> </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y283 ff2 fs1 fc1 sc0 ls25 ws0">pÃ¥ den baggrund klassificeret s<span class="_ _1"/>om køb af en investe-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y284 ff2 fs1 fc1 sc0 ls10 ws0">ringsejendom. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y285 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y286 ff2 fs1 fc1 sc0 ls24 ws0">MÃ
LING AF REALKREDITG<span class="_ _1"/>ÃLD TIL DAGSVÃRDI<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y287 ff2 fs1 fc1 sc0 ls1c ws0">Finansiering af koncernens inves<span class="_ _1"/>teringsejendom sker </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y288 ff2 fs1 fc1 sc0 ls39 ws0">primært med realkre<span class="_ _0"/>ditgæld. <span class="_ _1"/>Uanset om koncerne<span class="_ _0"/>ns </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y289 ff2 fs1 fc1 sc0 ls39 ws0">investeringsejendom pÃ¥ et f<span class="_ _0"/>remtidigt tidspunkt afhæn-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28a ff2 fs1 fc1 sc0 ls22 ws0">des ved at sælge<span class="_ _0"/> ejendomsselskabet Thyholm ApS el-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28b ff2 fs1 fc1 sc0 lsd ws0">ler selve ejendommen, v<span class="_ _1"/>il realkreditgælden blive <span class="_ _1"/>af-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28c ff2 fs1 fc1 sc0 ls29 ws0">hændet eller afvikl<span class="_ _1"/>et i samm<span class="_ _1"/>e forbind<span class="_ _1"/>else til gældens </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28d ff2 fs1 fc1 sc0 ls1d ws0">kursværdi. Koncernens afka<span class="ls30">st bestÃ¥r <span class="_ _0"/>sÃ¥lede<span class="_ _0"/>s bÃ¥de<span class="_ _0"/> af </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28e ff2 fs1 fc1 sc0 ls1f ws0">værdireguleringer af investeri<span class="_ _1"/>ngsejendommen og af </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y28f ff2 fs1 fc1 sc0 ls42 ws0">den tilhørende realkre<span class="_ _0"/>ditgæld. Derfor <span class="_ _1"/>mÃ¥les, overvÃ¥-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y290 ff2 fs1 fc1 sc0 ls23 ws0">ges og rapporteres begge dele løb<span class="_ _1"/>ende til dagsværdi <span class="_ _1"/>til </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y291 ff2 fs1 fc1 sc0 ls41 ws0">koncernens<span class="_ _1"/> direktion o<span class="_ _1"/>g bestyrelse.<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y292 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y293 ff1 fs1 fc1 sc0 lsd ws0">Væsentlige regnskab<span class="_ _1"/>smæssige skøn<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y294 ff2 fs1 fc1 sc0 ls26 ws0">Ved aflæggelsen af regnskab<span class="ls2a"> er det nødvendigt, at le-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y295 ff2 fs1 fc1 sc0 ls1d ws0">delsen foretager skøn over, samt opstiller forudsæt-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y296 ff2 fs1 fc1 sc0 ls33 ws0">ninger for den re<span class="_ _0"/>gnskabsmæ<span class="ls10">ssige værdi af aktiver og </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y297 ff2 fs1 fc1 sc0 ls1f ws0">forpligtelser, som ikke umidde<span class="ls26">lbart kan udledes<span class="_ _1"/> fra an-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y298 ff2 fs1 fc1 sc0 ls3e ws0">dre kilder. Disse s<span class="_ _1"/>køn og forud<span class="_ _1"/>sætninger er bas<span class="_ _e"/>eret pÃ¥ </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y299 ff2 fs1 fc1 sc0 ls14 ws0">historiske erfaringer og andr<span class="ls40">e relevante faktorer. <span class="_ _1"/>De </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29a ff2 fs1 fc1 sc0 ls29 ws0">faktiske udfald<span class="_ _1"/> kan afv<span class="_ _1"/>ige fra diss<span class="_ _1"/>e skøn. De foretagn<span class="_ _1"/>e </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29b ff2 fs1 fc1 sc0 ls21 ws0">skøn og de underliggende<span class="_ _0"/> forudsætninger revurderes </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29c ff2 fs1 fc1 sc0 ls47 ws0">løbende. Ãndringer til foretagne re<span class="_ _0"/>gnskabsmæssige </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29d ff2 fs1 fc1 sc0 ls1c ws0">skøn indregnes i den regnskabsperiod<span class="_ _1"/>e, hv<span class="_ _1"/>ori ændrin-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29e ff2 fs1 fc1 sc0 ls2a ws0">gen finder sted samt fremtidige re<span class="_ _0"/>gnskabsperioder, </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y29f ff2 fs1 fc1 sc0 ls26 ws0">hvis ændringen bÃ¥de pÃ¥virker den periode, hvori </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3ec ff2 fs1 fc1 sc0 ls47 ws0">ændringen finder sted og efterfølgende<span class="_ _0"/> regnskabsperi-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3ed ff2 fs1 fc1 sc0 ls36 ws0">oder. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3ee ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3ef ff2 fs1 fc1 sc0 ls13 ws0">I forbindelse med regnskab<span class="ls1f">saflæggelsen har ledelsen </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3f0 ff2 fs1 fc1 sc0 ls0 ws0">foretaget følg<span class="_ _1"/>ende væsen<span class="ls93">tlige reg<span class="_ _0"/>nskabsmæs<span class="_ _0"/>sige </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3f1 ff2 fs1 fc1 sc0 ls1d ws0">skøn, der har haft væsentlig<span class="ls33"> betydning for regnskabs-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3f2 ff2 fs1 fc1 sc0 ls27 ws0">aflæggelsen: </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3f3 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3f4 ff2 fs1 fc1 sc0 ls13 ws0">DAGSVÃRDI AF INVESTERINGSEJENDOM<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3f5 ff2 fs1 fc1 sc0 ls1c ws0">Ejendommen værdiansættes til dagsv<span class="_ _1"/>ærdi pr. balance-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3f6 ff2 fs1 fc1 sc0 lse ws0">dagen ved anvendelse af en DC<span class="_ _0"/>F-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3f7 ff2 fs1 fc1 sc0 ls24 ws0">værdiansættelsesmodel (niv<span class="_ _1"/><span class="ls1f">eau 3 i dags<span class="_ _1"/>værdihierar-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3f8 ff2 fs1 fc1 sc0 ls27 ws0">kiet). </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3f9 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3fa ff2 fs1 fc1 sc0 ls27 ws0">Koncernens investerings<span class="_ _1"/>ejendom er vurderet af en </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3fb ff2 fs1 fc1 sc0 ls3f ws0">ekstern valu<span class="_ _1"/>ar i forbind<span class="_ _1"/>else med overta<span class="_ _1"/>gelsen<span class="_ _1"/> i regn<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3fc ff2 fs1 fc1 sc0 ls74 ws0">skabsÃ¥ret, og<span class="_ _0"/> ledel<span class="_ _0"/>sen vurde<span class="ls2a">r<span class="_ _16"/>er, at d<span class="_ _1"/>e anvendte forud-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3fd ff2 fs1 fc1 sc0 ls25 ws0">sætninger om diskontering<span class="lsd">srente<span class="_ _1"/> samt ejendommens </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3fe ff2 fs1 fc1 sc0 ls1c ws0">indtægter og udgifter, forts<span class="ls26">at er gældende pr. balance<span class="_ _1"/>-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y3ff ff2 fs1 fc1 sc0 ls14 ws0">dagen. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y400 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y401 ff2 fs1 fc1 sc0 ls0 ws0">Værdiansættelsesmetoden <span class="_ _1"/>er i overenss<span class="_ _1"/>temmelse </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y402 ff2 fs1 fc1 sc0 ls27 ws0">med IFRS 13, og følger des<span class="_ _1"/><span class="ls39">uden anbefalingerne<span class="_ _0"/> i The </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y403 ff2 fs1 fc1 sc0 ls1c ws0">European Group of Valuersâ <span class="_ _1"/>Association (TEGoVA).<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y404 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y405 ff2 fs1 fc1 sc0 ls27 ws0">DAGSVÃRDI AF REALKREDITG<span class="_ _1"/>ÃLD<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y406 ff2 fs1 fc1 sc0 lsc ws0">Dagsværdi af realkreditgæld opgøres<span class="_ _1"/> med udgan<span class="_ _1"/>gs-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y407 ff2 fs1 fc1 sc0 ls47 ws0">punktet i børskursen for de <span class="_ _0"/>underliggende<span class="_ _0"/> obligationer </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y408 ff2 fs1 fc1 sc0 ls1c ws0">korrigeret for koncernens e<span class="ls14">gen kreditrisiko, herunder </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y409 ff2 fs1 fc1 sc0 ls11 ws0">likviditetsrisiko og risikoen for at den investeringsejen-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y40a ff2 fs1 fc1 sc0 ls1c ws0">dom, der er stillet til sikker<span class="ls1d">hed for realkreditgæld<span class="_ _1"/>en, </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y547 ff2 fs1 fc1 sc0 lsc ws0">ikke udgør tilstrækkelig sikker<span class="_ _1"/>hed. Selskabets mod<span class="_ _1"/>er-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y40b ff2 fs1 fc1 sc0 ls19 ws0">selskab, Copenhagen Capital A/S kautionerer for NTR </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y548 ff2 fs1 fc1 sc0 ls19 ws0">Holding koncernens realkre<span class="_ _0"/>ditgæld og pÃ¥ baggrund af </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y549 ff2 fs1 fc1 sc0 ls10 ws0">Copenhagen Capital koncernens finansielle stilling og </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y54a ff2 fs1 fc1 sc0 ls23 ws0">loan to value for koncernens<span class="_ _1"/> ejendomme pr. 31. de<span class="_ _1"/>-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y54b ff2 fs1 fc1 sc0 ls1a ws0">cember 2025 <span class="_ _1"/>er kon<span class="_ _1"/>cernens e<span class="_ _1"/>gen k<span class="_ _1"/>reditrisiko v<span class="_ _1"/>urderet </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y54c ff2 fs1 fc1 sc0 ls11 ws0">som helt uvæsentlig ved opg<span class="ls3e">ørelsen af<span class="_ _1"/> realkr<span class="_ _1"/>editgæl-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y54d ff2 fs1 fc1 sc0 ls21 ws0">dens dagsværdi. Som følge af<span class="_ _0"/><span class="ls1c"> at realkreditgæld alene </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y54e ff2 fs1 fc1 sc0 ls1c ws0">kan indfries, omlægges eller overdrages b<span class="_ _1"/>aseret pÃ¥ </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y54f ff2 fs1 fc1 sc0 ls35 ws0">børskursværdien af de underl<span class="ls47">i<span class="_ _0"/>ggende oblig<span class="_ _0"/>ationer, har </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y550 ff2 fs1 fc1 sc0 ls10 ws0">selskabet vurderet, at dagsværdimÃ¥lingen skal klas<span class="_ _1"/>sifi-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y551 ff2 fs1 fc1 sc0 ls0 ws0">ceres som niveau<span class="_ _1"/> 2 i dagsv<span class="_ _1"/>ærdihierarkiet, sÃ¥ længe der </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y552 ff2 fs1 fc1 sc0 lsc ws0">ikke er indtruffet en b<span class="_ _1"/>etydelig forringelse i Cop<span class="_ _1"/>enha-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y553 ff2 fs1 fc1 sc0 ls3c ws0">gen Capital koncernens kre<span class="_ _0"/>di<span class="ls1c">trisiko i forh<span class="_ _1"/>old til marke-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y554 ff2 fs1 fc1 sc0 lse ws0">dets kreditvurdering af<span class="_ _0"/> det udstedende<span class="_ _0"/> realkreditinsti-</div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y555 ff2 fs1 fc1 sc0 ls31 ws0">tut, herun<span class="_ _1"/>der i s<span class="_ _1"/>tyrken i den stillede s<span class="_ _1"/>ikkerhed. D<span class="_ _1"/>er </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x7 h3 y556 ff2 fs1 fc1 sc0 ls23 ws0">henvises til note <span class="_ _1"/>13 og 24. </div></fsa:ExplanationOfChangeInAccountingEstimates>
<fsa:DisclosureOfRevenue contextRef="CY2025YTD"
id="fact_fsa_DisclosureOfRevenue_D173733709_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc yd1 ff1 fs1 fc3 sc0 ls31 ws0">3.<span class="ff9 ls0"> <span class="_ _22"> </span></span><span class="ls98">Nettoomsætning </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 yd2 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y524 w4a h12"><div class="t m0 x0 h10 y120 ff6 fs1 fc2 sc0 ls0 ws0"> </div></div><table xmlns="http://www.w3.org/1999/xhtml"><tbody><tr class="c x4d y524 w3f h12"><td/><td><div class="t m0 x7d hc y120 ff1 fs1 fc2 sc0 ls28 ws0">Koncer<span class="_ _1"/>n </div></td><td/><td/><td/></tr><tr class="c x68 y524 w4b h12"><td/><td><div class="t m0 x7e hc y120 ff1 fs1 fc2 sc0 ls0 ws0"> </div></td><td/><td/><td/></tr><tr class="c x7f y524 w3f h12"><td/><td/><td/><td><div class="t m0 x15 hc y120 ff1 fs1 fc2 sc0 ls47 ws0">Moderselskab </div></td><td/></tr><tr class="c x1 y528 w4a hf"><td><div class="t m0 x0 h3 y120 ff6 fs1 fc1 sc0 ls74 ws0">(DKKt)<span class="ff2 ls0"> </span></div></td><td/><td/><td/><td/></tr><tr class="c x4d y528 w42 hf"><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls18 ws0">2024 </div></td><td/><td/><td/></tr><tr class="c x80 y528 w43 hf"><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2025 </div></td><td/><td/></tr><tr class="c x68 y528 w4b hf"><td/><td/><td><div class="t m0 x7e hc y120 ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/></tr><tr class="c x7f y528 w42 hf"><td/><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2024 </div></td><td/></tr><tr class="c x81 y528 w43 hf"><td/><td/><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2025 </div></td></tr><tr class="c x1 y529 w4a hf"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x4d y529 w42 hf"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x80 y529 w43 hf"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x68 y529 w4b hf"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x7f y529 w42 hf"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x81 y529 w43 hf"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x1 y3b2 w4a h12"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0">Lejeindtægter mv.<span class="_ _1"/> </div></td><td/><td/><td/><td/></tr><tr class="c x4d y3b2 w42 h12"><td/><td><div class="t m0 x64 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/><td/><td/></tr><tr class="c x80 y3b2 w43 h12"><td/><td/><td><div class="t m0 x42 h3 y120 ff2 fs1 fc1 sc0 ls40 ws0">3.660 </div></td><td/><td/></tr><tr class="c x68 y3b2 w4b h12"><td/><td/><td/><td><div class="t m0 x82 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/></tr><tr class="c x7f y3b2 w42 h12"><td/><td/><td/><td><div class="t m0 x64 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/></tr><tr class="c x81 y3b2 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x64 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td></tr><tr class="c x1 y3b3 w4a h12"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls13 ws0">Selskabsadministration </div></td><td/><td/><td/><td/></tr><tr class="c x4d y3b3 w42 h12"><td/><td><div class="t m0 x83 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">12 </div></td><td/><td/><td/></tr><tr class="c x80 y3b3 w43 h12"><td/><td/><td><div class="t m0 x83 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">12 </div></td><td/><td/></tr><tr class="c x68 y3b3 w4b h12"><td/><td/><td/><td><div class="t m0 x82 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/></tr><tr class="c x7f y3b3 w42 h12"><td/><td/><td/><td><div class="t m0 x83 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">22 </div></td><td/></tr><tr class="c x81 y3b3 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x83 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">22 </div></td></tr><tr class="c x1 y55a w4a h12"><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/></tr><tr class="c x4d y55a w42 h12"><td/><td><div class="t m0 x83 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">12 </div></td><td/><td/><td/></tr><tr class="c x80 y55a w43 h12"><td/><td/><td><div class="t m0 x42 hc y120 ff1 fs1 fc1 sc0 ls1b ws0">3.672 </div></td><td/><td/></tr><tr class="c x68 y55a w4b h12"><td/><td/><td/><td><div class="t m0 x82 hc y120 ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/></tr><tr class="c x7f y55a w42 h12"><td/><td/><td/><td><div class="t m0 x83 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">22 </div></td><td/></tr><tr class="c x81 y55a w43 h12"><td/><td/><td/><td/><td><div class="t m0 x83 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">22 </div></td></tr></tbody></table><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y55b ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y55c ff2 fs1 fc1 sc0 ls23 ws0">Lejeindtægter opkræves<span class="ls13"> typisk til betaling <span class="ls31">d. 1. i <span class="_ _1"/>en måned ell<span class="ls11">er kv<span class="_ _1"/>artal i henhold til indgået lejekontrakter. Koncer-</span></span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y55d ff2 fs1 fc1 sc0 ls27 ws0">nens kreditrisiko vu<span class="_ _1"/>rderes til at være 0%, (2024: 0%) bas<span class="_ _1"/>eret p<span class="ls1d">å at koncernens<span class="_ _1"/> le<span class="ls23">jeindtægter og nuværende restancer </span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y55e ff2 fs1 fc1 sc0 ls2a ws0">er dækket ind via depositum <span class="_ _0"/>eller forudbetalt le<span class="_ _0"/>je. Der vurdere<span class="ls25">s ikke at være en betydelig kreditrisiko med den nuvæ-</span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y55f ff2 fs1 fc1 sc0 ls3c ws0">rende kundesamme<span class="_ _0"/>nsætning. </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y560 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y561 ff1 fs1 fc1 sc0 ls30 ws0">Kontrak<span class="_ _0"/>tli<span class="_ _0"/>ge mi<span class="_ _0"/>nimums <span class="_ _0"/>lejei<span class="_ _0"/>ndtægt<span class="_ _0"/>er </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y562 ff2 fs1 fc1 sc0 ls0 ws0"> </div><table xmlns="http://www.w3.org/1999/xhtml"><tbody><tr class="c x1 y563 w4a hf"><td><div class="t m0 x0 h3 y120 ff6 fs1 fc1 sc0 ls44 ws0">(DKKt)<span class="ff2 ls0"> </span></div></td><td/><td/><td/><td/></tr><tr class="c x4d y563 w42 hf"><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls18 ws0">2024 </div></td><td/><td/><td/></tr><tr class="c x80 y563 w43 hf"><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2025 </div></td><td/><td/></tr><tr class="c x68 y563 w4b hf"><td/><td/><td><div class="t m0 x7e hc y120 ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/></tr><tr class="c x7f y563 w42 hf"><td/><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2024 </div></td><td/></tr><tr class="c x81 y563 w43 hf"><td/><td/><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2025 </div></td></tr><tr class="c x1 y564 w4a h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x4d y564 w42 h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x80 y564 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x68 y564 w4b h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x7f y564 w42 h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x81 y564 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x1 y565 w4a h12"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls47 ws0">Udløb uopsigelighed inde<span class="_ _0"/>n for 0<span class="_ _1"/>-1 år </div></td><td/><td/><td/><td/></tr><tr class="c x4d y565 w42 h12"><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/><td/><td/></tr><tr class="c x80 y565 w43 h12"><td/><td/><td><div class="t m0 xf h3 y120 ff2 fs1 fc1 sc0 ls24 ws0">5.012 </div></td><td/><td/></tr><tr class="c x68 y565 w4b h12"><td/><td/><td/><td><div class="t m0 x82 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/></tr><tr class="c x7f y565 w42 h12"><td/><td/><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/></tr><tr class="c x81 y565 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td></tr><tr class="c x1 y566 w4a h12"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls47 ws0">Udløb uopsigelighed inde<span class="_ _0"/>n for 1<span class="_ _1"/>-2 år </div></td><td/><td/><td/><td/></tr><tr class="c x4d y566 w42 h12"><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/><td/><td/></tr><tr class="c x80 y566 w43 h12"><td/><td/><td><div class="t m0 xf h3 y120 ff2 fs1 fc1 sc0 ls24 ws0">2.681 </div></td><td/><td/></tr><tr class="c x68 y566 w4b h12"><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/></tr><tr class="c x7f y566 w42 h12"><td/><td/><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/></tr><tr class="c x81 y566 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td></tr><tr class="c x1 y567 w4a hf"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls47 ws0">Udløb uopsigelighed inde<span class="_ _0"/>n for 2<span class="_ _1"/>-3 år </div></td><td/><td/><td/><td/></tr><tr class="c x4d y567 w42 hf"><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/><td/><td/></tr><tr class="c x80 y567 w43 hf"><td/><td/><td><div class="t m0 xf h3 y120 ff2 fs1 fc1 sc0 ls24 ws0">2.681 </div></td><td/><td/></tr><tr class="c x68 y567 w4b hf"><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/></tr><tr class="c x7f y567 w42 hf"><td/><td/><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/></tr><tr class="c x81 y567 w43 hf"><td/><td/><td/><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td></tr><tr class="c x1 y568 w4a h12"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls47 ws0">Udløb uopsigelighed inde<span class="_ _0"/>n for 3<span class="_ _1"/>-4 år </div></td><td/><td/><td/><td/></tr><tr class="c x4d y568 w42 h12"><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/><td/><td/></tr><tr class="c x80 y568 w43 h12"><td/><td/><td><div class="t m0 xf h3 y120 ff2 fs1 fc1 sc0 ls24 ws0">2.681 </div></td><td/><td/></tr><tr class="c x68 y568 w4b h12"><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/></tr><tr class="c x7f y568 w42 h12"><td/><td/><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/></tr><tr class="c x81 y568 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td></tr><tr class="c x1 y569 w4a h12"><td><div class="t m0 x0 h3 y12b ff2 fs1 fc1 sc0 ls19 ws0">Udløb uopsigelighed inde<span class="_ _0"/>n for 4+ år<span class="_ _1"/> </div></td><td/><td/><td/><td/></tr><tr class="c x4d y569 w42 h12"><td/><td><div class="t m0 x18 h3 y12b ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/><td/><td/></tr><tr class="c x80 y569 w43 h12"><td/><td/><td><div class="t m0 xf h3 y12b ff2 fs1 fc1 sc0 ls24 ws0">9.039 </div></td><td/><td/></tr><tr class="c x68 y569 w4b h12"><td/><td/><td/><td><div class="t m0 x0 h3 y12b ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/></tr><tr class="c x7f y569 w42 h12"><td/><td/><td/><td><div class="t m0 x18 h3 y12b ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/></tr><tr class="c x81 y569 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x18 h3 y12b ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td></tr><tr class="c x1 y56a w4a h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y12b ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x4d y56a w42 h12"><td/><td><div class="t m0 x18 hc y12b ff1 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/><td/><td/></tr><tr class="c x80 y56a w43 h12"><td/><td/><td><div class="t m0 x35 hc y12b ff1 fs1 fc1 sc0 ls3f ws0">22.094 </div></td><td/><td/></tr><tr class="c x68 y56a w4b h12"><td><div class="t m0 x82 hc y12b ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/></tr><tr class="c x7f y56a w42 h12"><td/><td/><td/><td><div class="t m0 x18 hc y12b ff1 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/></tr><tr class="c x81 y56a w43 h12"><td/><td/><td/><td/><td><div class="t m0 x18 hc y12b ff1 fs1 fc1 sc0 ls31 ws0">0 </div></td></tr></tbody></table></fsa:DisclosureOfRevenue>
<fsa:DisclosureOfDiscontinuedOperations contextRef="CY2025YTD"
id="fact_fsa_DisclosureOfDiscontinuedOperations_D125847271_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y56c ff1 fs1 fc3 sc0 ls31 ws0">4.<span class="ff9 ls0"> <span class="_ _22"> </span></span><span class="ls38">Ophørte aktiviteter </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y56d ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y56e ff2 fs1 fc1 sc0 ls13 ws0">Resultat af ophørte aktiviteter vedrører R+<span class="_ _0"/>S Baugesellschaft mb<span class="ls11">H, Tys<span class="_ _1"/>kland, der afvikle<span class="_ _1"/>r de<span class="ls1c">n sidste del af tilgodeha-</span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y56f ff2 fs1 fc1 sc0 ls32 ws0">vender og forpligtelser <span class="_ _1"/>relater<span class="_ _1"/><span class="ls23">et til selskabets tidligere entr<span class="ls1f">eprenøraktiviteter.<span class="_ _e"/> </span></span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y570 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y571 ff2 fs1 fc1 sc0 ls1c ws0">Balanceposter vedrørende de <span class="_ _1"/>ophørte aktiviteter, d<span class="_ _1"/>er indgår i k<span class="ls2a">oncernbalancen, fremgår nedenfor: </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y572 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y573 w4c h31"><div class="t m0 x0 h10 y120 ff6 fs1 fc2 sc0 ls0 ws0"> </div></div><table xmlns="http://www.w3.org/1999/xhtml"><tbody><tr class="c x84 y573 w4d h31"><td/><td><div class="t m0 x64 hc y574 ff1 fs1 fc2 sc0 ls7d ws0">Aktiver<span class="_ _1"/> </div></td><td/><td/><td/><td/></tr><tr class="c x85 y573 w4e h31"><td/><td/><td/><td/><td/><td><div class="t m0 x3f hc y574 ff1 fs1 fc2 sc0 ls0 ws0"> </div></td></tr><tr class="c x86 y573 w4f h31"><td/><td/><td><div class="t m0 x64 hc y575 ff1 fs1 fc2 sc0 ls0 ws0"> </div></td><td/><td/><td/></tr><tr class="c x7f y573 w3f h31"><td/><td/><td/><td/><td><div class="t m0 x7d hc y574 ff1 fs1 fc2 sc0 ls24 ws0">Passiver </div></td><td/></tr><tr class="c x1 y576 w4c h32"><td><div class="t m0 x0 h3 y120 ff6 fs1 fc1 sc0 ls44 ws0">(DKKt)<span class="ff2 ls0"> </span></div></td><td/><td/><td/><td/><td/></tr><tr class="c x84 y576 w50 h32"><td/><td><div class="t m0 x41 hc y577 ff1 fs1 fc1 sc0 ls31 ws0">2024 </div></td><td/><td/><td/><td/></tr><tr class="c x87 y576 w51 h32"><td/><td/><td><div class="t m0 x41 hc y577 ff1 fs1 fc1 sc0 ls31 ws0">2025 </div></td><td/><td/><td/></tr><tr class="c x85 y576 w4e h32"><td/><td/><td/><td/><td><div class="t m0 x3f hc y577 ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/></tr><tr class="c x86 y576 w4f h32"><td/><td/><td/><td/><td><div class="t m0 x64 hc y578 ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/></tr><tr class="c x7f y576 w42 h32"><td/><td/><td/><td/><td><div class="t m0 x43 hc y577 ff1 fs1 fc1 sc0 ls31 ws0">2024 </div></td><td/></tr><tr class="c x81 y576 w43 h32"><td/><td/><td/><td/><td/><td><div class="t m0 x43 hc y577 ff1 fs1 fc1 sc0 ls31 ws0">2025 </div></td></tr><tr class="c x1 y579 w4c hf"><td/><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x84 y579 w50 hf"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/><td/></tr><tr class="c x87 y579 w51 hf"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/><td/></tr><tr class="c x85 y579 w4e hf"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/><td/></tr><tr class="c x86 y579 w4f hf"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/><td/></tr><tr class="c x7f y579 w42 hf"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/><td/></tr><tr class="c x81 y579 w43 hf"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/><td/></tr><tr class="c x1 y57a w4c h12"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls1a ws0">Andre tilgodeh<span class="_ _1"/>avender<span class="_ _1"/> </div></td><td/><td/><td/><td/><td/></tr><tr class="c x84 y57a w50 h12"><td/><td><div class="t m0 x59 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">51 </div></td><td/><td/><td/><td/></tr><tr class="c x87 y57a w51 h12"><td/><td/><td><div class="t m0 x59 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">51 </div></td><td/><td/><td/></tr><tr class="c x85 y57a w4e h12"><td><div class="t m0 x56 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/><td/></tr><tr class="c x86 y57a w4f h12"><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls45 ws0">Egenkapital </div></td><td/><td/></tr><tr class="c x7f y57a w42 h12"><td/><td/><td/><td/><td><div class="t m0 xf h3 y120 ff2 fs1 fc1 sc0 ls24 ws0">2.865 </div></td><td/></tr><tr class="c x81 y57a w43 h12"><td/><td/><td/><td/><td/><td><div class="t m0 xf h3 y120 ff2 fs1 fc1 sc0 ls24 ws0">2.892 </div></td></tr><tr class="c x1 y57b w4c h12"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls27 ws0">Værdipapirer </div></td><td/><td/><td/><td/><td/></tr><tr class="c x84 y57b w50 h12"><td/><td><div class="t m0 xf h3 y120 ff2 fs1 fc1 sc0 ls24 ws0">3.151 </div></td><td/><td/><td/><td/></tr><tr class="c x87 y57b w51 h12"><td/><td/><td><div class="t m0 xf h3 y120 ff2 fs1 fc1 sc0 ls24 ws0">2.846 </div></td><td/><td/><td/></tr><tr class="c x85 y57b w4e h12"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/><td/></tr><tr class="c x86 y57b w4f h12"><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls1c ws0">Hensatte forpligtelser </div></td><td/><td/></tr><tr class="c x7f y57b w42 h12"><td/><td/><td/><td/><td><div class="t m0 x47 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">424 </div></td><td/></tr><tr class="c x81 y57b w43 h12"><td/><td/><td/><td/><td/><td><div class="t m0 x47 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">412 </div></td></tr><tr class="c x1 y57c w4c h23"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls14 ws0">Likvide beholdninger </div></td><td/><td/><td/><td/><td/></tr><tr class="c x84 y57c w50 h23"><td/><td><div class="t m0 x59 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">87 </div></td><td/><td/><td/><td/></tr><tr class="c x87 y57c w51 h23"><td/><td/><td><div class="t m0 x47 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">407 </div></td><td/><td/><td/></tr><tr class="c x85 y57c w4e h23"><td/><td/><td/><td/><td/><td><div class="t m0 x56 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x86 y57c w4f h23"><td/><td/><td/><td/><td/><td><div class="t m0 x13 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x7f y57c w42 h23"><td/><td/><td/><td/><td/><td><div class="t m0 x13 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x81 y57c w43 h23"><td/><td/><td/><td/><td/><td><div class="t m0 x13 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x1 y57d w4c hf"><td/><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x84 y57d w50 hf"><td/><td/><td/><td/><td><div class="t m0 xf hc y120 ff1 fs1 fc1 sc0 ls3f ws0">3.289 </div></td><td/></tr><tr class="c x87 y57d w51 hf"><td/><td/><td/><td/><td/><td><div class="t m0 xf hc y120 ff1 fs1 fc1 sc0 ls3f ws0">3.304 </div></td></tr><tr class="c x85 y57d w4e hf"><td><div class="t m0 x56 hc y120 ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/><td/></tr><tr class="c x86 y57d w4f hf"><td><div class="t m0 x13 hc y120 ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/><td/></tr><tr class="c x7f y57d w42 hf"><td/><td><div class="t m0 xf hc y120 ff1 fs1 fc1 sc0 ls3f ws0">3.289 </div></td><td/><td/><td/><td/></tr><tr class="c x81 y57d w43 hf"><td/><td/><td><div class="t m0 xf hc y120 ff1 fs1 fc1 sc0 ls3f ws0">3.304 </div></td><td/><td/><td/></tr></tbody></table></fsa:DisclosureOfDiscontinuedOperations>
<fsa:DisclosureOfEmployeeBenefitsExpense contextRef="CY2025YTD"
id="fact_fsa_DisclosureOfEmployeeBenefitsExpense_D2093891512_CY"
xml:lang="en"><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc yd1 ff1 fs1 fc3 sc0 ls31 ws0">6.<span class="ff9 ls0"> <span class="_ _22"> </span></span><span class="ls25">Personaleomkostninger<span class="_ _1"/> </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y58d w4a h12"><div class="t m0 x0 h10 y120 ff6 fs1 fc2 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x4d y58d w3f h12"><div class="t m0 x7d hc y120 ff1 fs1 fc2 sc0 ls28 ws0">Koncer<span class="_ _1"/>n </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x68 y58d w4b h12"><div class="t m0 x7e hc y120 ff1 fs1 fc2 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x7f y58d w3f h12"><div class="t m0 x15 hc y120 ff1 fs1 fc2 sc0 ls47 ws0">Moderselskab </div></div><table xmlns="http://www.w3.org/1999/xhtml"><tbody><tr class="c x1 y524 w4a h12"><td><div class="t m0 x0 h3 y120 ff6 fs1 fc1 sc0 ls74 ws0">(DKKt)<span class="ff2 ls0"> </span></div></td><td/><td/><td/><td/></tr><tr class="c x4d y524 w42 h12"><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2024 </div></td><td/><td/><td/></tr><tr class="c x80 y524 w43 h12"><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2025 </div></td><td/><td/></tr><tr class="c x68 y524 w4b h12"><td/><td/><td/><td><div class="t m0 x7e hc y120 ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/></tr><tr class="c x7f y524 w42 h12"><td/><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2024 </div></td><td/></tr><tr class="c x81 y524 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2025 </div></td></tr><tr class="c x1 y3b0 w4a h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x4d y3b0 w42 h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x80 y3b0 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x68 y3b0 w4b h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x7f y3b0 w42 h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x81 y3b0 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x1 y529 w4a hf"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls69 ws0">Bestyre<span class="_ _0"/>lseshonorar </div></td><td/><td/><td/><td/></tr><tr class="c x4d y529 w42 hf"><td/><td><div class="t m0 x41 h3 y120 ff2 fs1 fc1 sc0 ls27 ws0">400 </div></td><td/><td/><td/></tr><tr class="c x80 y529 w43 hf"><td/><td/><td><div class="t m0 x41 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">400 </div></td><td/><td/></tr><tr class="c x68 y529 w4b hf"><td/><td/><td/><td><div class="t m0 x82 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/></tr><tr class="c x7f y529 w42 hf"><td/><td/><td/><td><div class="t m0 x41 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">400 </div></td><td/></tr><tr class="c x81 y529 w43 hf"><td/><td/><td/><td/><td><div class="t m0 x41 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">400 </div></td></tr><tr class="c x1 y3b2 w4a h12"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 lsf ws0">Løn og gager </div></td><td/><td/><td/><td/></tr><tr class="c x4d y3b2 w42 h12"><td/><td><div class="t m0 x41 h3 y120 ff2 fs1 fc1 sc0 ls27 ws0">454 </div></td><td/><td/><td/></tr><tr class="c x80 y3b2 w43 h12"><td/><td/><td><div class="t m0 x41 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">454 </div></td><td/><td/></tr><tr class="c x68 y3b2 w4b h12"><td/><td/><td/><td/><td><div class="t m0 x82 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td></tr><tr class="c x7f y3b2 w42 h12"><td/><td/><td/><td><div class="t m0 x41 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">454 </div></td><td/></tr><tr class="c x81 y3b2 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x41 h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">454 </div></td></tr><tr class="c x1 y58e w4a h12"><td/><td><div class="t m0 x0 h3 y12b ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/></tr><tr class="c x4d y58e w42 h12"><td/><td><div class="t m0 x41 hc y12b ff1 fs1 fc1 sc0 ls27 ws0">854 </div></td><td/><td/><td/></tr><tr class="c x80 y58e w43 h12"><td/><td/><td><div class="t m0 x41 hc y12b ff1 fs1 fc1 sc0 ls31 ws0">854 </div></td><td/><td/></tr><tr class="c x68 y58e w4b h12"><td/><td/><td><div class="t m0 x82 hc y12b ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/></tr><tr class="c x7f y58e w42 h12"><td/><td/><td/><td><div class="t m0 x41 hc y12b ff1 fs1 fc1 sc0 ls31 ws0">854 </div></td><td/></tr><tr class="c x81 y58e w43 h12"><td/><td/><td/><td/><td><div class="t m0 x41 hc y12b ff1 fs1 fc1 sc0 ls31 ws0">854 </div></td></tr><tr class="c x1 y58f w4a h12"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls1f ws0">Gennemsnitligt antal medarbejdere (antal)<span class="_ _1"/> </div></td><td/><td/><td/><td/></tr><tr class="c x4d y58f w42 h12"><td/><td><div class="t m0 x1d h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">1 </div></td><td/><td/><td/></tr><tr class="c x80 y58f w43 h12"><td/><td/><td><div class="t m0 x1d h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">1 </div></td><td/><td/></tr><tr class="c x68 y58f w4b h12"><td><div class="t m0 x82 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/></tr><tr class="c x7f y58f w42 h12"><td/><td/><td/><td><div class="t m0 x1d h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">1 </div></td><td/></tr><tr class="c x81 y58f w43 h12"><td/><td/><td/><td/><td><div class="t m0 x1d h3 y120 ff2 fs1 fc1 sc0 ls31 ws0">1 </div></td></tr></tbody></table><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y590 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 hc y591 ff1 fs1 fc1 sc0 ls49 ws0">Vederlag til <span class="_ _1"/>lede<span class="_ _1"/>lsesmedlem<span class="_ _1"/>mer<span class="_ _1"/> </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y592 ff2 fs1 fc1 sc0 lsc ws0">Medlemmer af moders<span class="_ _1"/>elskabets direktion og besty<span class="_ _1"/>relse samt andre<span class="ls31"> ledende medar<span class="_ _1"/>bejdere i ko<span class="_ _1"/>ncernen <span class="_ _1"/>er vederlagt </span></div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y593 ff2 fs1 fc1 sc0 ls96 ws0">således: </div><div xmlns="http://www.w3.org/1999/xhtml" class="t m0 x1 h3 y594 ff2 fs1 fc1 sc0 ls0 ws0"> </div><div xmlns="http://www.w3.org/1999/xhtml" class="c x1 y595 w52 hf"><div class="t m0 x0 h10 y120 ff6 fs1 fc2 sc0 ls0 ws0"> </div></div><div xmlns="http://www.w3.org/1999/xhtml" class="c x88 y595 w3f hf"><div class="t m0 x69 hc y120 ff1 fs1 fc2 sc0 ls0 ws0"> </div></div><table xmlns="http://www.w3.org/1999/xhtml"><tbody><tr class="c x85 y595 w3f hf"><td/><td><div class="t m0 x17 hc y120 ff1 fs1 fc2 sc0 ls1f ws0">Bestyrelse </div></td><td/><td/><td/></tr><tr class="c x7f y595 w53 hf"><td/><td/><td/><td><div class="t m0 x18 hc y120 ff1 fs1 fc2 sc0 ls28 ws0">Direktion<span class="_ _1"/> </div></td><td/></tr><tr class="c x1 y596 w52 h12"><td><div class="t m0 x0 hc y120 ff6 fs1 fc1 sc0 ls14 ws0">(DKKt)<span class="ff1 ls0"> </span></div></td><td/><td/><td/><td/></tr><tr class="c x88 y596 w54 h12"><td/><td><div class="t m0 x47 hc y120 ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/></tr><tr class="c x28 y596 w3c h12"><td/><td><div class="t m0 x47 hc y120 ff1 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/></tr><tr class="c x85 y596 w42 h12"><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2024 </div></td><td/><td/><td/></tr><tr class="c x57 y596 w43 h12"><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2025 </div></td><td/><td/></tr><tr class="c x7f y596 w55 h12"><td/><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2024 </div></td><td/></tr><tr class="c x81 y596 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x43 hc y120 ff1 fs1 fc1 sc0 ls31 ws0">2025 </div></td></tr><tr class="c x1 y597 w52 h12"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/></tr><tr class="c x88 y597 w54 h12"><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/></tr><tr class="c x28 y597 w3c h12"><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/></tr><tr class="c x85 y597 w42 h12"><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/></tr><tr class="c x57 y597 w43 h12"><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/></tr><tr class="c x7f y597 w55 h12"><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/></tr><tr class="c x81 y597 w43 h12"><td><div class="t m0 x18 h3 y120 ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/><td/></tr><tr class="c x1 y598 w52 h12"><td><div class="t m0 x0 h3 y12b ff2 fs1 fc1 sc0 ls69 ws0">Bestyre<span class="_ _0"/>lseshonorar </div></td><td/><td/><td/><td/></tr><tr class="c x88 y598 w54 h12"><td/><td><div class="t m0 x18 h3 y12b ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/></tr><tr class="c x28 y598 w3c h12"><td/><td><div class="t m0 x18 h3 y12b ff2 fs1 fc1 sc0 ls0 ws0"> </div></td><td/><td/><td/></tr><tr class="c x85 y598 w42 h12"><td/><td><div class="t m0 x70 h3 y12b ff2 fs1 fc1 sc0 ls31 ws0">400 </div></td><td/><td/><td/></tr><tr class="c x57 y598 w43 h12"><td/><td/><td><div class="t m0 x70 h3 y12b ff2 fs1 fc1 sc0 ls31 ws0">400 </div></td><td/><td/></tr><tr class="c x7f y598 w55 h12"><td/><td/><td/><td><div class="t m0 x59 h3 y12b ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td><td/></tr><tr class="c x81 y598 w43 h12"><td/><td/><td/><td/><td><div class="t m0 x59 h3 y12b ff2 fs1 fc1 sc0 ls31 ws0">0 </div></td></tr><tr class="c x1 y469 w52 hf"><td><div class="t m0 x0 h3 y120 ff2 fs1 fc1 sc0 lsf ws0">Løn og gager </div></td><td/><td/><td/><td/></tr><tr class="c x88 y469 w54 hf"