Oversigt og vejledning til revisorer og ... - Erhvervsstyrelsen

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Pengestrømme fra investeringsaktivitet(X) durationIAS 7 2011-01-01 10http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2011-03-25&anchor=para_10&doctype=Standard2011-03-25, IAS 7 2011-01-01 50 dhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2011-03-25&anchor=para_50_d&doctype=Standard 2011-03-25, IAS 7 2011-01-01 10http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2011-03-25&anchor=para_10&doctype=Standard2011-06-01, IAS 7 2011-01-01 50 dhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2011-03-25&anchor=para_50_d&doctype=Standard 2011-06-01Andre pengestrømme fra finansieringsaktivitet(X) durationIAS 7 2011-01-01 10http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2011-03-25&anchor=para_10&doctype=Standard2011-03-25, IAS 7 2011-01-01 50 dhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2011-03-25&anchor=para_50_d&doctype=Standard 2011-03-25, IAS 7 2011-01-01 10http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2011-03-25&anchor=para_10&doctype=Standard2011-06-01, IAS 7 2011-01-01 50 dhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2011-03-25&anchor=para_50_d&doctype=Standard 2011-06-01Description of material reconciling itemsDisclosure of products and services [text block]Disclosure of products and services [abstract]Disclosure of products and services [table]Products and services [axis]Products and services [member]Disclosure of products and services [line items]texttableaxismemberIFRS 8 2011-01-01 28http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_28&doctype=Standard 2011-03-25IFRS 8 2011-01-01 32http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_32&doctype=Standard 2011-03-25IFRS 8 2011-01-01 32http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_32&doctype=Standard 2011-03-25IFRS 8 2011-01-01 32http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_32&doctype=Standard 2011-03-25IFRS 8 2011-01-01 32http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_32&doctype=Standard 2011-03-25
OmsætningX durationIAS 18 2011-01-01 35 bhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=18&date=2011-03-25&anchor=para_35_b&doctype=Standard 2011-03-25, IAS 1 2011-01-01 82 ahttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_82_a&doctype=Standard 2011-03-25, IAS 1 2011-01-01 103http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_103&doctype=Standard2011-03-25, 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 82 ahttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2011-03-25&anchor=para_82_a&doctype=Standard 2011-06-01, 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, IAS 28 2011-01-01 37 bhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=28&date=2011-03-25&anchor=para_37_b&doctype=Standard 2011-03-25, IAS 28 2011-01-01 37 i http://eifrs.ifrs.org/eifrs/XBDisclosure of geographical areas [text block]Disclosure of geographical areas [abstract]Disclosure of geographical areas [table]Geographical areas [axis]Geographical areas [member]Country of domicile [member]Foreign countries [member]Disclosure of geographical areas [line items]tableaxismembermembermemberIFRS 8 2011-01-01 33http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_33&doctype=Standard 2011-03-25IFRS 8 2011-01-01 33http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_33&doctype=Standard 2011-03-25IFRS 8 2011-01-01 33http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_33&doctype=Standard 2011-03-25IFRS 8 2011-01-01 33http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_33&doctype=Standard 2011-03-25IFRS 8 2011-01-01 33 bhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_33_b&doctype=Standard 2011-03-25, IFRS 8 2011-01-01 33 ahttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_33_a&doctype=Standard 2011-03-25IFRS 8 2011-01-01 33 bhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_33_b&doctype=Standard 2011-03-25, IFRS 8 2011-01-01 33 ahttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2011-03-25&anchor=para_33_a&doctype=Standard 2011-03-25
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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
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Øvrig totalindkomstTilbageførsel
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Udbetalinger til og vedrørende ans
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Andre udbetalinger til anskaffelse
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Betalte (modtagne) skatter klassifi
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Betalte udbytterX durationIAS 7 201
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Pengestrømme fra (anvendt i) drift
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Regulering af urealiserede valutaku
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Pengestrømme fra driftsaktiviteter
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Udbetalinger for futures, terminsko
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Udbetalinger til andre egenkapitali
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Nettostigning (fald) i likvider(X)
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Reserve af valutakursforskelle ved
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Nuværende indregningTidligere indr
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Årets resultatØvrig totalindkomst
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Egenkapital ultimo[710.000] Opgøre
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Skat af årets resultat af fortsæt
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Vej- og jernbaneanlægLedningsnetHa
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GoodwillImmaterielle aktiver og goo
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Kortfristede tilgodehavender fra sa
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Langfristede finansielle aktiver m
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Varebeholdninger i altLikvide behol
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Kortfristede afledte finansielle ak
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Langfristede hensatte forpligtelser
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Kortfristet del af langfristede lå
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Gældsforpligtelser til nærtståen
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Langfristede forpligtelser, ydelses
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Akkumuleret øvrig totalindkomstAnd
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Aktiver(X) instantIAS 1 2011-01-01
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Omsætning hidrørende fra udveksli
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Gevinst (tab) på afhændelse af in
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Omsætning og driftsindtægterDrift
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Personaleomkostninger(X) durationIA
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Payments to suppliers for goods and
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Cash flows from (used in) decrease
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Proceeds from non-current borrowing
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Increase (decrease) through convers
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Disclosure of expenses by nature [t
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Disclosure of tax receivables and p
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Description of accounting policy fo
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Legal form of entityCountry of inco
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Explanation of fact and basis for p
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Maturity [axis]Aggregated time band
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Kortfristet leverandørgældX insta
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Disclosure of objectives, policies
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Increase (decrease) in dividends pa
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Explanation of seasonality or cycli
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Changes in tax rates or tax laws en
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Percentage of voting equity interes
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Gain recognised in bargain purchase
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Carrying amount, accumulated deprec
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Increase (decrease) through other c
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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
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 and 344: OmsætningRevenues from transaction
Page 345 and 346: Other material non-cash items(X) du
Page 347: ForpligtelserX instantIAS 1 2011-01
Page 351: OmsætningX durationIAS 18 2011-01-
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