Oversigt og vejledning til revisorer og ... - Erhvervsstyrelsen

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Afledte finansielle forpligtelserFinansielle leasing forpligtelserModtagne forskudVedtaget udbytteDeposita fra bankerDeposita fra kunderAnsvarlig lånekapitalGældsinstrumenterRepoforretning og kontant sikkerhedstillelse på lånte værdipapirerInvesteringskontrakt forpligtigelserAndre forpligtelserVirksomhedskapital (Aktiekapital/anpartskapital/fondskapital)AktiekapitalIndskudskapitalMedlemmernes formueAnden virksomhedskapitalVirksomhedskapital i altDiverse egenkapitalKapitalreserverYderligere indbetalt kapitalX instantX instantX instantX 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 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-03-25, IAS 1 2011-01-01 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-06-01IAS 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
Akkumuleret øvrig totalindkomstAndre reserverReserver for opskrivningerReserver for differencer ved valutaomregningReserver til sikring af pengestrømmeReserver til sikring af nettoinvesteringer i udenlandske virksomhederReserver til gevinster (tab) på finansielle aktiver disponibel for salgReserver til aktiebaseret vederlæggelseBeløb indregnet i øvrig totalindkomst og akkumuleret i egenkapitalen iforbindelse med langfristede aktiver eller afhændelsesgrupper bestemtfor salgReserver til gevinster og tab fra investeringer i egenkapitalinstrumenterX 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 16 2011-01-01 39http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2011-03-25&anchor=para_39&doctype=Standard 2011-03-25,IAS 38 2011-01-01 85http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2011-03-25&anchor=para_85&doctype=Standard 2011-03-25IAS 21 2011-01-01 52 bhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=21&date=2011-03-25&anchor=para_52_b&doctype=Standard 2011-03-25IAS 1 2011-01-01 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-03-25, IAS 1 2011-01-01 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-06-01IAS 1 2011-01-01 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-03-25, IAS 1 2011-01-01 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-06-01Expiry date 2013-01-01 IAS 1 2011-01-01 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-03-25, Expiry date 2013-01-01 IAS 1 2011-01-01 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-06-01IAS 1 2011-01-01 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-03-25, IAS 1 2011-01-01 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-06-01IFRS 5 2011-01-01 38http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=5&date=2011-03-25&anchor=para_38&doctype=Standard 2011-03-25,IFRS 5 2011-01-01 Example 12http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=5&date=2011-03-25&anchor=sect_Example12&doctype=Illustrative%20Examples 2011-03-25IAS 1 2011-01-01 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-03-25, IAS 1 2011-01-01 78 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_78_e&doctype=Standard 2011-06-01
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TAKSONOMI TIL IFRSOversigt og vejle
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Således læses IFRS Taksonomien Il
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[110.00] Generel information om år
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Udtalelse om ledelsesberetningenBes
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Ledelsens ansvar for årsregnskabet
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To regnskabsår tilbagememberØkono
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Pengestrømme fra investeringsaktiv
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Identifikation af medlem af direkti
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Immaterielle aktiver under udviklin
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DepositaLangfristede forudbetalinge
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Andre langfristede ikke-finansielle
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Andre kortfristede tilgodehavender
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Kortfristede indskud, der er klassi
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Aktiver i alt(X) instantIAS 1 2011-
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Anden virksomhedskapitalEgenkapital
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Andre langfristede hensatte forplig
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Udskudte skatteforpligtelserX insta
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Kortfristede hensatte forpligtelser
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Forpligtelser med taget i afhændel
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KontorudstyrMaterielle efterforskni
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Immaterielle aktiver og goodwill i
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HandelsvarerProduktionsomkostninger
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Andre anfordringsindskudIndeståend
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Overført resultat i altOverkurs ve
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Gældsforpligtelser til nærtståen
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Finansielle forpligtelser målt til
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Reserve for ændringer i dagsværdi
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Andre indtægterX durationIAS 1 201
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Resultat i datterselskaberResultat
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Årets resultat som kan henføres t
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Råvarer og hjælpematerialer(X) du
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Resultat af primær drift (EBIT)For
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Skat af årets resultat af ophørte
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Gevinst (tab) på valutakursdiffere
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Øvrig totalindkomst efter skat, Si
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Øvrig totalindkomst efter skat på
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Årets resultatElementer af øvrig
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Øvrig totalindkomst før skat for
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Øvrig totalindkomst før skat for
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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 and 130: Gældsforpligtelser til nærtståen
Page 131: Langfristede forpligtelser, ydelses
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
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Business combinations [member]Aggre
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Description of nature of obligation
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Name of ultimate parent of groupNam
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Sales of property and other assets,
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Description of other transactions t
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Explanation of cross references to
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[822.100] Materielle anlægsaktiver
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Gross carrying amount [member]Accum
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Increase (decrease) through transfe
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Disclosure of detailed information
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Gains (losses) for period included
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Equity investments [member]Financia
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Description of nature of counterpar
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Internal credit grades [axis]Intern
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Finansielle forpligtelser målt til
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Description of reason for using pre
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Gains (losses) on financial assets
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Gains (losses) on financial instrum
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Losses arising from derecognition o
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Financial instruments whose fair va
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Sensitivity analysis for types of m
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Aggregated time bands [member]Not l
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Analysis of financial assets that a
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Later than one month and not later
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Net amounts for pay-floating (recei
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Later than one year [member]Later t
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Description of nature of transferre
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Factoring of receivables [member]Se
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Purchased call options [member]Guar
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Copyrights, patents and other indus
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Amortisation method, intangible ass
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Intangible assets acquired by way o
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At cost [member]Carrying amount, ac
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Depreciation, biological assetsImpa
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Measurement [axis]Aggregated measur
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Investment property at beginning of
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Investment property at end of perio
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Description of nature and extent of
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Disclosure of significant investmen
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Name of associateCountry of incorpo
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Proportion of ownership interest in
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Associates [member]Associates not a
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Description of reason why using dif
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Net cash flows from (used in) finan
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Disclosure of other provisions [tab
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Expected reimbursement, other provi
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Indication of other forms of govern
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Intangible assets other than goodwi
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Description of discount rates used
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Explanation of goodwill not allocat
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[832.600] LeasingkontrakterAmount b
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Maturity [axis]Aggregated time band
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Future finance charge on finance le
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Description of material leasing arr
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Revenue recognised on exchanging co
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Disclosure of number and weighted a
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Information on how incremental fair
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Increase (decrease) through settlem
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Total increase (decrease) in reimbu
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Description of basis used to determ
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Description of nature of terminatio
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Skat af sikring af pengestrømme af
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Temporary differences associated wi
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Accounting profitTax expense (incom
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Assets arising from insurance contr
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Explanation of effect of changes in
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Description of objectives, policies
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Description of instruments with pot
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Likvide beholdninger(X) instantIAS
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Cash flows from (used in) maintaini
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Andre reservermemberIAS 1 2011-01-0
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Øvrig totalindkomst efter skat, va
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Par value per shareExplanation of f
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Reserve af valutakursforskelle ved
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Description of nature of interest i
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OmsætningRevenues from transaction
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Other material non-cash items(X) du
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ForpligtelserX instantIAS 1 2011-01
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OmsætningX durationIAS 18 2011-01-
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OmsætningX durationIAS 18 2011-01-
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