2 Goodwill 2 Goodwill 2 Goodwill. 3 Forudbetalinger for immaterielle anlægs- 3 Payment on account 3 Payment on intangible assets aktiver

Transcription

1 Balance Balance Sheet Balance Sheet AKTIVER ASSETS ASSETS A Anlægsaktiver A Fixed assets A Fixed assets I Immaterielle anlægsaktiver I Intangible assets I Intangible assets 1 Forsknings- og udviklingsomkostninger. 1 Concessions, patents, licences, trade marks and 1 Concessions, industrial and similar rights and Koncessioner, patenter, licenser, varemærker similar rights and assets licenses in such rights and assets samt lignende rettigheder 2 Goodwill 2 Goodwill 2 Goodwill 3 Forudbetalinger for immaterielle anlægs- 3 Payment on account 3 Payment on intangible assets aktiver II Materielle anlægsaktiver II Tangible assets II Tangible assets 1 Grunde og bygninger 1 Land, leasehold rights and building including 1 Land, land rights and building including on third inklusiv ejendomme på lejet grund building on third party land party land 2 Tekniske anlæg og maskiner 2 Plant and machinery 2 Technical equipments and machines 3 Andre anlæg, driftsmateriel og inventar 3 Fixtures, fittings, tools and equipment 3 Other equipment, factory and office equipment 4 Forudbetalinger for materielle anlægsaktiver og 4 Payment on account and assets in course 4 Payment on tangible assets and constructions materielle anlægsaktiver under udførelse of constructiom are held III Finansielle anlægsaktiver III Investments III Financial assets 1 Kapitalinteresser i dattervirksomheder 1 Shares in group undertakings 1 Shares in affiliated companies 2 Tilgodehavender hos dattervirksomheder 2 Loans in group undertalings 2 Loans to affiliated companies 3 Kapitalinteresser i associerede virksomheder 3 Participating interests 3 Participations 4 Tilgodehavender hos associerede virksomheder 4 Loans to undertakings in which the company has 4 Loans to companies in which participations a participating interest 5 Andre værdipapirer og kapitalandele 5 Other investments other than loan 5 Long term investments are held 6 Andre tilgodehavender 6 Other loans 6 Other loans 7 Egne aktier eller anparter 7 Own shares 7 Treasury stock

2 AKTIVER ASSETS ASSETS B Omsætningsaktiver B Current assets B Current assets I Varebeholdninger I Stocks I Inventories 1 Råvarer og hjælpematerialer 1 Raw materials and supplies 1 Raw materials and supplies 2 Varer under fremstilling 2 Work in progress 2 Work in process 3 Fremstillede færdigvarer og handelsvarer 3 Finished goods and good for resale 3 Finished goods and merchandise 4 Forudbetaling for varer 4 Payment on account 4 Prepayment on inventories II Tilgodehavender II Debtors and other assets II Receiables and other assets 1 Tilgodehavender fra salg og tjenesteydelser 1 Trade debtors 1 Trade receivables 2 Tilgodehavender hos dattervirksomheder 2 Amounts owed by group undertakings 2 Receivables from affiliated companies 3 Tilgodehavender hos associerede virksomheder 3 Amounts owed by group undertakings in which 3 Receivables from companies in which the company has a participating interest participations are held 4 Andre tilgodehavender 4 Other assets 4 Other assets III Værdipapirer III Investments III Securities 1 Kapitalandele i dattervirksomheder 1 Shares in group undertalings 1 Shares in affiliated companies 2 Egne aktier eller anparter 2 Own shares 2 Treasure stock 3 Andre værdipapirer og kapitalandele 3 Other investments 3 Other short term investments IV Likvide beholdninger IV Cheques, Cash at bank and in the hand, IV Cash postal giro balances and ventral bank balances C Periodeafgrænsningsposter C Prepayment and accrued income C Prepaid expenses

3 PASSIVER LIABILITYES EQUITY ANDLIABILITYES A Egenkapital A Shareholders equity A Equity 1 Selskabskapital 1 Share capital 1 Subscribed capital 2 Kapitalreserve 2 Share premium account 2 Capital reserve 3 Overskudsreserver 3 Appropriated surplus 3 Revenue reserve Statutory reserves Reserves for own shares Reserves prodived for by the articles og association Legal reserve Reserves for own shares Statury reserves Other revenue reserves 4 Overført overskud eller tab fra tidligere år 4 Retained earnings brought forward 4 Retained profit brought forward 5 Årets overskud eller tab 5 Net income for the year 5 Net income for the year B Hensættelser B Provisions B Accruals 1 Hensættelse til pensioner og lignende 1 Provisions for pension and similar obligations 1 Accruals for pension and similar obligations forpligtelser 2 Hensættelser til eventualskat 2 Provisions for taxation including deferred tacation 2 Tax accruals 3 Andre hensættelser 3 Other provisions 3 Other accruals C Gæld C Creditors C Liabilities 1 Obligationslån 1 Loans payable 1 Loans payable 2 Pengeinstitutioner 2 Bank loans and overdraft 2 Liabilities to bank 3 Modtagne forudbetalinger fra kunder 3 Payment received on account 3 Payment received on account of others 4 Leverandører af varer og tjenesteydelser 4 Trade creditors 4 Trade payabless 5 Vekselgæld 5 Bills of exchange payable 5 Liabilities on bills accepted and drawn 6 Gæld til dattervirksomheder 6 Amounts owed to group undertakings 6 Payable to affiliated companies 7 Gæld til associerede virksomheder 7 Amounts owed to group undertakings in which 7 Payable to companies in which participations the company has a participating interest are held 8 Diverse gæld 8 Other creditors 8 Other liabilities herunder skat including taxation including taxation og skyldige bidrag til socialsikring and social security and social security and similar obligations D Periodeafgrænsningsposter D Deferred income D Deferred income

4 Resultatopgørelse Profit and Loss Account Profit and Loss Account Ved anvendelse af artsopdelt For the type of expenditure there must For the type of expenditure there must resultatopgørelse i beretningsform be disclosed be disclosed 1 Omsætning 1 Turnover 1 Sales 2 Ændring i lagre af færdigvarer og varer 2 Change in stock of finished goods, and work 2 Increase or decrease in finished goods inventories, under fremstiling in progress and work in process 3 Arbejde udført for egen regning og opført 3 Own work capitalized 3 Own work capitalized under aktiver 4 andre driftsindtægter 4 Other operations income 4 Other operations income 5 Materialeforbrug 5 Cost of materials 5 Cost of materials a) Udgift til råvarer og hjælpematerialer a) Cost of raw materials, comsumables and of a) Cost of raw materials, comsumables and of purchased merchandise purchased merchandise b) Andre eksterne udgifter b) Cost of purchase services b) Cost of purchase services 6 Personaleudgifter 6 Staff costs 6 Personell expenses a) Løn og gager a) Wages and salaries a) Wages and salaries b) Pensioner b) Social security, pensions and other b) Social security and pension expenses og andre udgifter til socialsikring benefits costs 7 Afskrivninger 7 Depreciation 7 Depreciation and amortization a) Afskrivninger og nedskrivninger af a) written off tangible and intangible fixed a) on tangible and intangible fixed as well as materielle og immaterielle anlægsaktiver assets on capitalized start-up and business expansion expenses b) Nedskrivning af omsætningsaktiver i det b) written off current assets b) exceptional write downs on current assets omfang, de overstiger normale nedskrivninger 8 Andre driftsudgifter 8 Other operationg charges 8 Other operationg charges 9 Indtægter af kapitalinteresser 9 Participating interest for shares in group 9 Income from participations undertakings 10 Indtægter af andre kapitalandele, værdipapirer 10 Income from fixed asset investments and 10 Income from other investments and long term

5 og udlån af finansielle anlægsaktiver, long-term loans relates to shares in group loans heraf fra dattervirksomheder undertakings of which xxx to affiliated companies 11 Andre renteindtægter og lignende indtægter 11 Other interest receivable and similar income 11 Other interest and similar income of which xxx to shares in group undertakings of which xxx to affiliated companies 12 Nedskrivning af finansielle anlægsaktiver samt 12 Amounts written off investments 12 Write downs on financial assets and short kapitalandele, som er omsætningsaktiver term investments 13 Renteudgifter og lignende udgifter, 13 Interest payable and similar charges 13 Interest and similar expenses heraf fra dattervirksomheder 14 Resultat før ekstraordinære poster 14 Profit or loss on ordinary activities 14 Result of ordinary actiities 15 Ekstraordinære indtægter 15 Exstraordinary income 15 Exstraordinary income 16 Ekstraordinære udgifter 16 Exstraordinary charges 16 Exstraordinary charges 17 Ekstraordinært resultat før skat 17 Exstraordinary profit or loss 17 Exstraordinary profit or loss 18 Skat af årets resultat 18 Tax on profit 18 Tax on income 19 Andre skatter 19 Other taxes 19 Other taxes 20 Årets overskud/underskud 20 Profit or loss for the financial year 20 Net income/net loss for the year

6 Resultatopgørelse Profit and Loss Account Profit and Loss Account Ved anvendelse af funktionsopdelt For the operational format there shall For the operational format there shall resultatopgørelse i beretningsform be disclosed be disclosed 1 Omsætning 1 Turnover 1 Sales 2 Produktionsomkostninger 2 Costs of sales 2 Selling expenses 3 Bruttoresultat 3 Gross profit 3 Gross profit on sales 4 Distributionsomkostninger 4 Distribution costs 4 Selling expenses 5 Administrationsomkostninger 5 General administrative expenses 5 General administrative expenses 6 Andre driftsindtægter 6 Other operating income 6 Other operating income 7 Andre driftsudgifter 7 Other operationg charges 7 Other operationg charges 8 Indtægter af kapitalinteresser 8 Participating interest for shares in group 8 Income from participations undertakings 9 Indtægter af andre kapitalandele, værdipapirer 9 Income from fixed asset investments and 9 Income from other investments and long term og tilgodehavender, der er anlægsaktiver long-term loans relates to shares in group loans undertakings 10 Andre renteindtægter og lignende indtægter 10 Other interest receivable and similar income 10 Other interest and similar income 11 Nedskrivning af finansielle anlægsaktiver samt 11 Amounts written off investments 11 Write downs on financial assets and short kapitalandele, som er omsætningsaktiver term investments 12 Renteudgifter og lignende udgifter, 12 Interest payable and similar charges 12 Interest and similar expenses heraf fra dattervirksomheder of which xxx to affiliated companies 13 Resultat før ekstraordinære poster 13 Profit or loss on ordinary activities 13 Result of ordinary actiities 14 Ekstraordinære indtægter 14 Exstraordinary income 14 Exstraordinary income 15 Ekstraordinære udgifter 15 Exstraordinary charges 15 Exstraordinary charges 16 Ekstraordinært resultat før skat 16 Exstraordinary profit or loss 16 Exstraordinary profit or loss 17 Skat af årets resultat 17 Tax on profit 17 Tax on income 18 Andre skatter 18 Other taxes 18 Other taxes 19 Årets overskud/underskud 19 Profit or loss for the financial year 19 Net income/net loss for the year