Oversigt og vejledning til revisorer og ... - Erhvervsstyrelsen

More documents

Recommendations

Info

Kortfristede finansielle aktiver målt til dagsværdi gennem resultatet,klassificeres som besiddelse med henblik på salgKortfristede finansielle forpligtelser, som ved første indregningklassificeres til dagsværdi gennem resultatetKortfristede finansielle forpligtelser klassificeret til dagsværdigennem resultatopgørelsen i altKortfristede finansielle forpligtelser målt til amortiseret kostprisAndre kortfristede finansielle forpligtelserForpligtelser vedr. aktieprogrammerRentebærende gældsforpligtelserFinansielle instrumenterDerivaterDepositaAndre kortfristede finansielle forpligtelser i altKortfristede finansielle forpligtelser i altKategorier af finansielle forpligtelserFinansielle forpligtelser målt til dagsværdi gennem resultatetFinansielle forpligtelser målt til dagsværdi gennem resultatet,klassificeres som besiddelse med henblik på salgFinansielle forpligtelser, som ved første indregning klassificeres tildagsværdi gennem resultatetFinansielle forpligtelser målt til dagsværdi gennem resultatet i altFinansielle forpligtelser målt til amortiseret kostprisX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantIFRS 7 2011-01-01 8 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_8_e&doctype=Standard 2011-03-25IFRS 7 2011-01-01 8 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_8_e&doctype=Standard 2011-03-25IFRS 7 2011-01-01 8 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_8_e&doctype=Standard 2011-03-25Effective 2013-01-01 IFRS 7 2011-01-01 8 ghttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_8_g&doctype=Standard 2011-03-25, Expiry date 2013-01-01 IFRS 7 2011-01-01 8 fhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_8_f&doctype=Standard 2011-03-25IAS 1 2011-01-01 54 mhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_54_m&doctype=Standard 2011-03-25, IAS 1 2011-01-01 54 mhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_54_m&doctype=Standard 2011-06-01IFRS 7 2011-01-01 25http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_25&doctype=Standard 2011-03-25IFRS 7 2011-01-01 8 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_8_e&doctype=Standard 2011-03-25IFRS 7 2011-01-01 8 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_8_e&doctype=Standard 2011-03-25IFRS 7 2011-01-01 8 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_8_e&doctype=Standard 2011-03-25Effective 2013-01-01 IFRS 7 2011-01-01 8 ghttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_8_g&doctype=Standard 2011-03-25, Expiry date 2013-01-01 IFRS 7 2011-01-01 8 fhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_8_f&doctype=Standard 2011-03-25Finansielle forpligtelser i altDiverse langfristede forpligtelserX instantIFRS 7 2011-01-01 25http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2011-03-25&anchor=para_25&doctype=Standard 2011-03-25
Langfristede forpligtelser, ydelsesbaserede pensionsordningerLangfristede afledte finansielle forpligtelserLangfristet forpligtelse vedrørende offentlig støtteLangfristede finasielle leasing forpligtelserLangfristede modtagne forskudLangfristet vedtaget udbytteAndre langfristede forpligtelserDiverse kortfristede forpligtelserKortfristede indregnede forpligtelser, ydelsesbaseredepensionsordningerKortfristede afledte finansielle forpligtelserKortfristet forpligtelse vedrørende offentlig støtteKortfristede finasielle leasing forpligtelserKortfristet modtagne forskudKortfristede vedtaget udbytteKortfristede periodeafgrænsningsposter og andre kortfristedeforpligtelserAndre kortfristede forpligtelserDiverse forpligtelserX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantX instantIAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01IAS 1 2011-01-01 55http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_55&doctype=Standard2011-06-01
Page 1 and 2:
TAKSONOMI TIL IFRSOversigt og vejle
Page 3 and 4:
Således læses IFRS Taksonomien Il
Page 5 and 6:
[110.00] Generel information om år
Page 7 and 8:
Udtalelse om ledelsesberetningenBes
Page 9 and 10:
Ledelsens ansvar for årsregnskabet
Page 11 and 12:
To regnskabsår tilbagememberØkono
Page 13 and 14:
Pengestrømme fra investeringsaktiv
Page 15 and 16:
Identifikation af medlem af direkti
Page 17 and 18:
Immaterielle aktiver under udviklin
Page 19 and 20:
DepositaLangfristede forudbetalinge
Page 21 and 22:
Andre langfristede ikke-finansielle
Page 23 and 24:
Andre kortfristede tilgodehavender
Page 25 and 26:
Kortfristede indskud, der er klassi
Page 27 and 28:
Aktiver i alt(X) instantIAS 1 2011-
Page 29 and 30:
Anden virksomhedskapitalEgenkapital
Page 31 and 32:
Andre langfristede hensatte forplig
Page 33 and 34:
Udskudte skatteforpligtelserX insta
Page 35 and 36:
Kortfristede hensatte forpligtelser
Page 37 and 38:
Forpligtelser med taget i afhændel
Page 39 and 40:
KontorudstyrMaterielle efterforskni
Page 41 and 42:
Immaterielle aktiver og goodwill i
Page 43 and 44:
HandelsvarerProduktionsomkostninger
Page 45 and 46:
Andre anfordringsindskudIndeståend
Page 47 and 48:
Overført resultat i altOverkurs ve
Page 49 and 50:
Gældsforpligtelser til nærtståen
Page 51 and 52:
Finansielle forpligtelser målt til
Page 53 and 54:
Reserve for ændringer i dagsværdi
Page 55 and 56:
Andre indtægterX durationIAS 1 201
Page 57 and 58:
Resultat i datterselskaberResultat
Page 59 and 60:
Årets resultat som kan henføres t
Page 61 and 62:
Råvarer og hjælpematerialer(X) du
Page 63 and 64:
Resultat af primær drift (EBIT)For
Page 65 and 66:
Skat af årets resultat af ophørte
Page 67 and 68:
Gevinst (tab) på valutakursdiffere
Page 69 and 70:
Øvrig totalindkomst efter skat, Si
Page 71 and 72:
Øvrig totalindkomst efter skat på
Page 73 and 74:
Årets resultatElementer af øvrig
Page 75 and 76:
Øvrig totalindkomst før skat for
Page 77 and 78:
Øvrig totalindkomst før skat for
Page 79 and 80: Øvrig totalindkomst, før skatSkat
Page 81 and 82: Øvrig totalindkomstTilbageførsel
Page 83 and 84: Udbetalinger til og vedrørende ans
Page 85 and 86: Andre udbetalinger til anskaffelse
Page 87 and 88: Betalte (modtagne) skatter klassifi
Page 89 and 90: Betalte udbytterX durationIAS 7 201
Page 91 and 92: Pengestrømme fra (anvendt i) drift
Page 93 and 94: Regulering af urealiserede valutaku
Page 95 and 96: Pengestrømme fra driftsaktiviteter
Page 97 and 98: Udbetalinger for futures, terminsko
Page 99 and 100: Udbetalinger til andre egenkapitali
Page 101 and 102: Nettostigning (fald) i likvider(X)
Page 103 and 104: Reserve af valutakursforskelle ved
Page 105 and 106: Nuværende indregningTidligere indr
Page 107 and 108: Årets resultatØvrig totalindkomst
Page 109 and 110: Egenkapital ultimo[710.000] Opgøre
Page 111 and 112: Skat af årets resultat af fortsæt
Page 113 and 114: Vej- og jernbaneanlægLedningsnetHa
Page 115 and 116: GoodwillImmaterielle aktiver og goo
Page 117 and 118: Kortfristede tilgodehavender fra sa
Page 119 and 120: Langfristede finansielle aktiver m
Page 121 and 122: Varebeholdninger i altLikvide behol
Page 123 and 124: Kortfristede afledte finansielle ak
Page 125 and 126: Langfristede hensatte forpligtelser
Page 127 and 128: Kortfristet del af langfristede lå
Page 129: Gældsforpligtelser til nærtståen
Page 133 and 134: Akkumuleret øvrig totalindkomstAnd
Page 135 and 136: Aktiver(X) instantIAS 1 2011-01-01
Page 137 and 138: Omsætning hidrørende fra udveksli
Page 139 and 140: Gevinst (tab) på afhændelse af in
Page 141 and 142: Omsætning og driftsindtægterDrift
Page 143 and 144: Personaleomkostninger(X) durationIA
Page 145 and 146: Payments to suppliers for goods and
Page 147 and 148: Cash flows from (used in) decrease
Page 149 and 150: Proceeds from non-current borrowing
Page 151 and 152: Increase (decrease) through convers
Page 153 and 154: Disclosure of expenses by nature [t
Page 155 and 156: Disclosure of tax receivables and p
Page 157 and 158: Description of accounting policy fo
Page 159 and 160: Legal form of entityCountry of inco
Page 161 and 162: Explanation of fact and basis for p
Page 163 and 164: Maturity [axis]Aggregated time band
Page 165 and 166: Kortfristet leverandørgældX insta
Page 167 and 168: Disclosure of objectives, policies
Page 169 and 170: Increase (decrease) in dividends pa
Page 171 and 172: Explanation of seasonality or cycli
Page 173 and 174: Changes in tax rates or tax laws en
Page 175 and 176: Percentage of voting equity interes
Page 177 and 178: Gain recognised in bargain purchase
Page 179 and 180: Carrying amount, accumulated deprec
Page 181 and 182:
Increase (decrease) through other c
Page 183 and 184:
Business combinations [member]Aggre
Page 185 and 186:
Description of nature of obligation
Page 187 and 188:
Name of ultimate parent of groupNam
Page 189 and 190:
Sales of property and other assets,
Page 191 and 192:
Description of other transactions t
Page 193 and 194:
Explanation of cross references to
Page 195 and 196:
[822.100] Materielle anlægsaktiver
Page 197 and 198:
Gross carrying amount [member]Accum
Page 199 and 200:
Increase (decrease) through transfe
Page 201 and 202:
Disclosure of detailed information
Page 203 and 204:
Gains (losses) for period included
Page 205 and 206:
Equity investments [member]Financia
Page 207 and 208:
Description of nature of counterpar
Page 209 and 210:
Internal credit grades [axis]Intern
Page 211 and 212:
Finansielle forpligtelser målt til
Page 213 and 214:
Description of reason for using pre
Page 215 and 216:
Gains (losses) on financial assets
Page 217 and 218:
Gains (losses) on financial instrum
Page 219 and 220:
Losses arising from derecognition o
Page 221 and 222:
Financial instruments whose fair va
Page 223 and 224:
Sensitivity analysis for types of m
Page 225 and 226:
Aggregated time bands [member]Not l
Page 227 and 228:
Analysis of financial assets that a
Page 229 and 230:
Later than one month and not later
Page 231 and 232:
Page 233 and 234:
Net amounts for pay-floating (recei
Page 235 and 236:
Later than one year [member]Later t
Page 237 and 238:
Description of nature of transferre
Page 239 and 240:
Factoring of receivables [member]Se
Page 241 and 242:
Page 243 and 244:
Purchased call options [member]Guar
Page 245 and 246:
Copyrights, patents and other indus
Page 247 and 248:
Amortisation method, intangible ass
Page 249 and 250:
Intangible assets acquired by way o
Page 251 and 252:
At cost [member]Carrying amount, ac
Page 253 and 254:
Depreciation, biological assetsImpa
Page 255 and 256:
Measurement [axis]Aggregated measur
Page 257 and 258:
Investment property at beginning of
Page 259 and 260:
Investment property at end of perio
Page 261 and 262:
Description of nature and extent of
Page 263 and 264:
Disclosure of significant investmen
Page 265 and 266:
Name of associateCountry of incorpo
Page 267 and 268:
Proportion of ownership interest in
Page 269 and 270:
Associates [member]Associates not a
Page 271 and 272:
Description of reason why using dif
Page 273 and 274:
Net cash flows from (used in) finan
Page 275 and 276:
Disclosure of other provisions [tab
Page 277 and 278:
Expected reimbursement, other provi
Page 279 and 280:
Indication of other forms of govern
Page 281 and 282:
Intangible assets other than goodwi
Page 283 and 284:
Description of discount rates used
Page 285 and 286:
Explanation of goodwill not allocat
Page 287 and 288:
[832.600] LeasingkontrakterAmount b
Page 289 and 290:
Maturity [axis]Aggregated time band
Page 291 and 292:
Future finance charge on finance le
Page 293 and 294:
Page 295 and 296:
Description of material leasing arr
Page 297 and 298:
Revenue recognised on exchanging co
Page 299 and 300:
Disclosure of number and weighted a
Page 301 and 302:
Information on how incremental fair
Page 303 and 304:
Increase (decrease) through settlem
Page 305 and 306:
Total increase (decrease) in reimbu
Page 307 and 308:
Page 309 and 310:
Description of basis used to determ
Page 311 and 312:
Description of nature of terminatio
Page 313 and 314:
Skat af sikring af pengestrømme af
Page 315 and 316:
Temporary differences associated wi
Page 317 and 318:
Accounting profitTax expense (incom
Page 319 and 320:
Assets arising from insurance contr
Page 321 and 322:
Explanation of effect of changes in
Page 323 and 324:
Description of objectives, policies
Page 325 and 326:
Description of instruments with pot
Page 327 and 328:
Likvide beholdninger(X) instantIAS
Page 329 and 330:
Cash flows from (used in) maintaini
Page 331 and 332:
Andre reservermemberIAS 1 2011-01-0
Page 333 and 334:
Øvrig totalindkomst efter skat, va
Page 335 and 336:
Page 337 and 338:
Par value per shareExplanation of f
Page 339 and 340:
Reserve af valutakursforskelle ved
Page 341 and 342:
Description of nature of interest i
Page 343 and 344:
OmsætningRevenues from transaction
Page 345 and 346:
Other material non-cash items(X) du
Page 347 and 348:
ForpligtelserX instantIAS 1 2011-01
Page 349 and 350:
OmsætningX durationIAS 18 2011-01-
Page 351:
OmsætningX durationIAS 18 2011-01-
show all

Oversigt og vejledning til revisorer og ... - Erhvervsstyrelsen

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?