Oversigt og vejledning til revisorer og ... - Erhvervsstyrelsen

More documents

Recommendations

Info

Afskrivninger <strong>og</strong> amortisering(X) durationIAS 1 2011-01-01 102http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_102&doctype=Standard2011-03-25, IAS 1 2011-01-01 99http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_99&doctype=Standard2011-03-25, IAS 1 2011-01-01 104http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_104&doctype=Standard2011-03-25, IAS 1 2011-01-01 102http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_102&doctype=Standard2011-06-01, IAS 1 2011-01-01 99http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_99&doctype=Standard2011-06-01, IAS 1 2011-01-01 104http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_104&doctype=Standard2011-06-01, IFRS 8 2011-01-01 23 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_23_e&doctype=Standard 2011-03-25, IFRS 8 2011-01-01 28 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_28_e&doctype=Standard 2011-03-25Other material items of income (expense)Entity's interest in profit or loss of associates and joint venturersaccounted for by equity methodSkat af årets resultat af fortsættende aktiviteterX durationX duration(X) durationIFRS 8 2011-01-01 23 fhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_23_f&doctype=Standard 2011-03-25, IFRS 8 2011-01-01 28 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_28_e&doctype=Standard 2011-03-25IFRS 8 2011-01-01 23 ghttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_23_g&doctype=Standard 2011-03-25, IFRS 8 2011-01-01 28 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_28_e&doctype=Standard 2011-03-25IAS 12 2011-01-01 79http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2011-03-25&anchor=para_79&doctype=Standard 2011-03-25,IAS 12 2011-01-01 81 c ihttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2011-03-25&anchor=para_81_c_i&doctype=Standard 2011-03-25, IAS 12 2011-01-01 81 c iihttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2011-03-25&anchor=para_81_c_ii&doctype=Standard 2011-03-25, IAS 1 2011-01-01 82 dhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_82_d&doctype=Standard 2011-03-25, IAS 1 2011-01-01 82 dhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_82_d&doctype=Standard 2011-06-01, IAS 26 2011-01-01 35 b viiihttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=26&date=2011-03-25&anchor=para_35_b_viii&doctype=Standard 2011-03-25, IFRS 8 2011-01-01 23 hhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_23_h&doctype=Standard 2011-03-25
Other material non-cash items(X) durationIFRS 8 2011-01-01 23 ihttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_23_i&doctype=Standard 2011-03-25, IFRS 8 2011-01-01 28 ehttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_28_e&doctype=Standard 2011-03-25Årets resultat før skatX durationIAS 1 2011-01-01 103http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_103&doctype=Standard2011-03-25, IAS 1 2011-01-01 102http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_102&doctype=Standard2011-03-25, IAS 1 2011-01-01 103http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_103&doctype=Standard2011-06-01, IAS 1 2011-01-01 102http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_102&doctype=Standard2011-06-01, IFRS 8 2011-01-01 28 bhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_28_b&doctype=Standard 2011-03-25, IFRS 8 2011-01-01 23http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_23&doctype=Standard 2011-03-25Årets resultat af fortsættende aktiviteterX durationIAS 1 2011-01-01 82 fhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_82_f&doctype=Standard 2011-03-25, IAS 1 2011-01-01 82 fhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_82_f&doctype=Standard 2011-06-01, IFRS 8 2011-01-01 28 bhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_28_b&doctype=Standard 2011-03-25, IFRS 8 2011-01-01 23http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_23&doctype=Standard 2011-03-25
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 and 130:
Gældsforpligtelser til nærtståen
Page 131 and 132:
Langfristede forpligtelser, ydelses
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: Aggregated time bands [member]Not l
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: Øvrig totalindkomst efter skat på
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: Øvrig totalindkomst efter skat på
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: OmsætningRevenues from transaction
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?