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   "value": "\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1. GENERAL INF<span class=\"_ _0\"></span>ORMA<span class=\"_ _0\"></span>TION</div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws227\" style=\"z-index: 40;\">P/F Bakkafrost (\u201c<span class=\"_ _0\"></span>company\u201d) is a public limited company </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">domiciled in the Faroe Islands at Bakkavegur 9, Glyvrar<span class=\"_ _5d\"></span>.</div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws93\" style=\"z-index: 40;\">P/F Bakka <span class=\"_ _ab\"></span>frost w<span class=\"_ _0\"></span>as listed on Oslo Stock Ex<span class=\"_ _0\"></span>change in 2010 </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">with the ticker code: B<span class=\"_ _0\"></span>AKKA.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 683px; height: 128px; width: 382px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n\n",
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    "concept": "ifrs-full:LegalFormOfEntity",
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    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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   "value": "\n<div><br/></div>\n<div><br/></div>\n<div class=\"t m0 xb h52 y8b ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.1 SUMMAR<span class=\"_ _0\"></span>Y OF MA<span class=\"_ _5d\"></span>TERIAL AC<span class=\"_ _0\"></span>COUNTING </div>\n<div class=\"t m0 xb h52 y65 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">POLICIES</div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws1f\" style=\"z-index: 40;\">The principal accounting policie<span class=\"_ _0\"></span>s applied in the preparation </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws1e0\" style=\"z-index: 40;\">of these consolidat<span class=\"_ _0\"></span>ed financial statements are set ou<span class=\"_ _0\"></span>t below. </div>\n<div class=\"t m0 xb hb y3c ff4 fs7 fc1 sc0 ls0 ws116\" style=\"z-index: 40;\">These policies have been c<span class=\"_ _0\"></span>onsistently applied to all periods </div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">presented.</div>\n\n<div><br/></div>\n<div><br/></div>\n<div class=\"t m0 xb h52 y3f ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.2 B<span class=\"_ _0\"></span>ASIS OF PRESENT<span class=\"_ _0\"></span>A<span class=\"_ _5d\"></span>TION</div>\n\n<div class=\"t m0 xb hb y40 ff4 fs7 fc1 sc0 ls0 ws12e\" style=\"z-index: 40;\">The consolidated financial s<span class=\"_ _0\"></span>tatements comprises the income </div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 wsca\" style=\"z-index: 40;\">statement, st<span class=\"_ _0\"></span>atement of comprehensiv<span class=\"_ _0\"></span>e income, statement o<span class=\"_ _0\"></span>f </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws34f\" style=\"z-index: 40;\">financial position, specification of changes in equity<span class=\"_ _0\"></span>, cash flow </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws13\" style=\"z-index: 40;\">statement and no<span class=\"_ _0\"></span>te disclosures for the Gr<span class=\"_ _0\"></span>oup. The accounting </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws22c\" style=\"z-index: 40;\">year equals the calendar y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>. The financial statements wer<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 wse4\" style=\"z-index: 40;\">formally dr<span class=\"_ _0\"></span>awn up in accordanc<span class=\"_ _0\"></span>e with International Financial </div>\n<div class=\"t m0 xb hb y46 ff4 fs7 fc1 sc0 ls0 ws19\" style=\"z-index: 40;\">Reporting Standar<span class=\"_ _0\"></span>ds (IFRS) and the interpretations issued by </div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws249\" style=\"z-index: 40;\">the International Ac<span class=\"_ _0\"></span>counting Standards Boar<span class=\"_ _0\"></span>d as approved by </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws279\" style=\"z-index: 40;\">the European Community and the additional r<span class=\"_ _0\"></span>equirements in </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the Far<span class=\"_ _0\"></span>oese Financial Reporting act.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 328px; height: 193px; width: 382px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 ws484\" style=\"z-index: 40;\">The consolidated financial s<span class=\"_ _0\"></span>tatements for the period </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws390\" style=\"z-index: 40;\">1 January to 31 December 2023 c<span class=\"_ _0\"></span>omprises both the </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">Consolidated Annual Report and Ac<span class=\"_ _0\"></span>counts for P/F Bakka <span class=\"_ _b5\"></span>fros<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws1b3\" style=\"z-index: 40;\">and its subsidiaries (Group) and the separ<span class=\"_ _0\"></span>ate Annual Accounts </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for the par<span class=\"_ _0\"></span>ent company.</div>\n\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws30\" style=\"z-index: 40;\">The financial statements w<span class=\"_ _0\"></span>ere formally authoriz<span class=\"_ _0\"></span>ed for issue </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">by the Board o<span class=\"_ _0\"></span>f Directors on 27 March 2024.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 161px; height: 43px; width: 382px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws11a\" style=\"z-index: 40;\">The financial statements hav<span class=\"_ _0\"></span>e been prepared on a historic<span class=\"_ _0\"></span>al </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">cost basis e<span class=\"_ _0\"></span>xcept f<span class=\"_ _0\"></span>or where IFRS requires r<span class=\"_ _0\"></span>ecognition at fair </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">value, mainly v<span class=\"_ _0\"></span>aluation of licences, which ar<span class=\"_ _0\"></span>e acquired by </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">business combinations, and of biomas<span class=\"_ _0\"></span>s.</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws1cd\" style=\"z-index: 40;\">Preparation o<span class=\"_ _0\"></span>f the financial statements involv<span class=\"_ _0\"></span>es the use </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws1cd\" style=\"z-index: 40;\">of estimate<span class=\"_ _0\"></span>s and assumptions. Changes in estimates and </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws204\" style=\"z-index: 40;\">estimated assump<span class=\"_ _0\"></span>tions are accounted f<span class=\"_ _0\"></span>or when they occur<span class=\"_ _5d\"></span>. </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 wse7\" style=\"z-index: 40;\">Descriptions about the v<span class=\"_ _0\"></span>arious estimates applied are giv<span class=\"_ _0\"></span>en in </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the notes to the ac<span class=\"_ _0\"></span>counts where rele<span class=\"_ _0\"></span>vant.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 478px; width: 382px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 105px; width: 371px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t m0 xc h52 y8a ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.3 C<span class=\"_ _0\"></span>ONSOLIDA<span class=\"_ _5d\"></span>TION PRINCIPLES</div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws35\" style=\"z-index: 40;\">The consolidated financial s<span class=\"_ _0\"></span>tatements include P/F Bakka-</div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws143\" style=\"z-index: 40;\">frost and the subsidiarie<span class=\"_ _0\"></span>s over which P/F Bakka <span class=\"_ _14d\"></span>frost </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws2ee\" style=\"z-index: 40;\">has a controlling influenc<span class=\"_ _0\"></span>e either by shareholding or by </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws195\" style=\"z-index: 40;\">agreement. A contr<span class=\"_ _0\"></span>olling interest is normally deemed to </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws29\" style=\"z-index: 40;\">exist when o<span class=\"_ _0\"></span>wnership directly or indirectly e<span class=\"_ _0\"></span>xceeds 50% </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws23b\" style=\"z-index: 40;\">of the vo<span class=\"_ _0\"></span>ting rights. Controlling inter<span class=\"_ _0\"></span>est may also exist by </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 wsec\" style=\"z-index: 40;\">nature of agr<span class=\"_ _0\"></span>eement. Similarly, limitations in vo<span class=\"_ _0\"></span>ting rights </div>\n<div class=\"t m0 xc hb y3f ff4 fs7 fc1 sc0 ls0 ws223\" style=\"z-index: 40;\">by agreement may impede e<span class=\"_ _0\"></span>xercise of c<span class=\"_ _0\"></span>ontrol, and the </div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">investment c<span class=\"_ _0\"></span>oncerned will be considered an associat<span class=\"_ _0\"></span>e.</div>\n\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws223\" style=\"z-index: 40;\">Newly acquir<span class=\"_ _0\"></span>ed subsidiaries are included from the date </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">on which a controlling int<span class=\"_ _0\"></span>erest is secured, and div<span class=\"_ _0\"></span>ested </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws1ac\" style=\"z-index: 40;\">subsidiaries are included up until the date o<span class=\"_ _0\"></span>f divestment. </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws235\" style=\"z-index: 40;\">The consolidated ac<span class=\"_ _0\"></span>counts have been prepar<span class=\"_ _0\"></span>ed in accordanc<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 wsb5\" style=\"z-index: 40;\">with uniform ac<span class=\"_ _0\"></span>counting principles for similar transac<span class=\"_ _0\"></span>tions in </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">all companies included in the c<span class=\"_ _0\"></span>onsolidated accounts.</div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws42d\" style=\"z-index: 40;\">All material transactions and balanc<span class=\"_ _0\"></span>es between Group </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Companies have been eliminated.</div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 ws485\" style=\"z-index: 40;\">Shares in subsidiaries hav<span class=\"_ _0\"></span>e been eliminated in the consolidated </div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws382\" style=\"z-index: 40;\">financial statements in ac<span class=\"_ _0\"></span>cordance with the ac<span class=\"_ _0\"></span>quisition </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 ws49\" style=\"z-index: 40;\">method. This means that the acquir<span class=\"_ _0\"></span>ed company\u2019s assets and </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws12f\" style=\"z-index: 40;\">liabilities are r<span class=\"_ _0\"></span>eported at fair value at the date o<span class=\"_ _0\"></span>f acquisition, </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">with any exc<span class=\"_ _0\"></span>ess value being classified as goodwill. Where the </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws4c\" style=\"z-index: 40;\">fair v<span class=\"_ _0\"></span>alue of the assets acquired e<span class=\"_ _0\"></span>xceeds the payment made, </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">the differ<span class=\"_ _0\"></span>ence is treated as negativ<span class=\"_ _0\"></span>e goodwill in the Income </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">When shares ar<span class=\"_ _0\"></span>e acquired in stages, the v<span class=\"_ _0\"></span>alue basis of the </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws80\" style=\"z-index: 40;\">assets and liabilities is the date<span class=\"_ _0\"></span>, the Group was f<span class=\"_ _0\"></span>ormed. Later </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws204\" style=\"z-index: 40;\">acquisition of asse<span class=\"_ _0\"></span>ts in existing subsidiaries will not aff<span class=\"_ _0\"></span>ect </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws44\" style=\"z-index: 40;\">the value of asse<span class=\"_ _0\"></span>ts or liabilities, excep<span class=\"_ _0\"></span>t for goodwill, which is </div>\n<div class=\"t m0 xc hb y58 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">calculated with each acquisition.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 449px; width: 382px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 659px; width: 382px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 664px; width: 382px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 613px; width: 382px; z-index: 1;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 781px; width: 374px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws35a\" style=\"z-index: 40;\">Investments in c<span class=\"_ _0\"></span>ompanies in which the Group has a significant </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws42\" style=\"z-index: 40;\">influence (associated c<span class=\"_ _0\"></span>ompanies) are treated in ac<span class=\"_ _0\"></span>cordance </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws246\" style=\"z-index: 40;\">with the equity method in the consolidat<span class=\"_ _0\"></span>ed accounts. A </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws300\" style=\"z-index: 40;\">considerable influenc<span class=\"_ _0\"></span>e is normally deemed to exist when the </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">Group owns 20\u201350% o<span class=\"_ _0\"></span>f the voting capital. The Group<span class=\"_ _0\"></span>\u2019s share </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws4e\" style=\"z-index: 40;\">of the pro<span class=\"_ _0\"></span>fits in such companies is based on profit after tax, </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws63\" style=\"z-index: 40;\">less internal gains, and depr<span class=\"_ _0\"></span>eciation on excess v<span class=\"_ _0\"></span>alue due to </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws101\" style=\"z-index: 40;\">the cost pric<span class=\"_ _0\"></span>e of the shares being higher than the acquir<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">portion of book equity<span class=\"_ _0\"></span>. In the Income Statement, the pro<span class=\"_ _0\"></span>fit </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws13a\" style=\"z-index: 40;\">share is pre<span class=\"_ _0\"></span>sented on a separate line, while the asse<span class=\"_ _0\"></span>ts are </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws61\" style=\"z-index: 40;\">presented in the s<span class=\"_ _0\"></span>tatement of financial position as non-</div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 wsfe\" style=\"z-index: 40;\">current financial asset<span class=\"_ _0\"></span>s. The accounting principles used by </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws85\" style=\"z-index: 40;\">associated companies hav<span class=\"_ _0\"></span>e been changed where necessary </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws14\" style=\"z-index: 40;\">to achiev<span class=\"_ _0\"></span>e consistency with the principles used by the Gr<span class=\"_ _0\"></span>oup.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 533px; height: 263px; width: 371px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 533px; height: 268px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 533px; height: 273px; width: 371px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h52 y40 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.4 TRANSLA<span class=\"_ _14b\"></span>TION OF FOREIGN </div>\n<div class=\"t m0 x6 h52 y41 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">CURRENCIES</div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws3ec\" style=\"z-index: 40;\">For each individual entity<span class=\"_ _0\"></span>, which is recogniz<span class=\"_ _0\"></span>ed in the </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 wscd\" style=\"z-index: 40;\">consolidated ac<span class=\"_ _0\"></span>counts, a functional currency is det<span class=\"_ _0\"></span>ermined </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws29e\" style=\"z-index: 40;\">in which the entity measures its r<span class=\"_ _0\"></span>esults and financial </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws332\" style=\"z-index: 40;\">position. The functional currency is the curr<span class=\"_ _0\"></span>ency of the </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws1e\" style=\"z-index: 40;\">primary economic environment in which the entity oper<span class=\"_ _0\"></span>ates. </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws127\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ransactions in other currencies than the functional curr<span class=\"_ _0\"></span>ency </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">are transac<span class=\"_ _0\"></span>tions in a foreign currency<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws32d\" style=\"z-index: 40;\">A for<span class=\"_ _0\"></span>eign currency transaction is, on initial rec<span class=\"_ _0\"></span>ognition, </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">recor<span class=\"_ _0\"></span>ded in the functional currency at the spot ex<span class=\"_ _0\"></span>change rate </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 wse4\" style=\"z-index: 40;\">between the functional curr<span class=\"_ _0\"></span>ency and the foreign currency on </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the date of the tr<span class=\"_ _0\"></span>ansaction.</div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws2ca\" style=\"z-index: 40;\">At each balanc<span class=\"_ _0\"></span>e sheet date, rec<span class=\"_ _0\"></span>eivables, payables, and </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws486\" style=\"z-index: 40;\">other monetary it<span class=\"_ _0\"></span>ems in foreign currency ar<span class=\"_ _0\"></span>e translated </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws93\" style=\"z-index: 40;\">to the functional currency using the <span class=\"_ _0\"></span>closing rate. Exchange </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws24\" style=\"z-index: 40;\">differ<span class=\"_ _0\"></span>ences arising on the settlement of monet<span class=\"_ _0\"></span>ary items or </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">on translating monet<span class=\"_ _0\"></span>ary items, at rates diff<span class=\"_ _0\"></span>erent from those </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws13a\" style=\"z-index: 40;\">at which they wer<span class=\"_ _0\"></span>e translated on initial rec<span class=\"_ _0\"></span>ognition during </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws223\" style=\"z-index: 40;\">the period or in previous financial s<span class=\"_ _0\"></span>tatements, shall be </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in the income statement under financial r<span class=\"_ _0\"></span>evenues </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">and expenses.</div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">On consolidation, the re<span class=\"_ _0\"></span>sults and financial position of the </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws366\" style=\"z-index: 40;\">Group\u2019<span class=\"_ _0\"></span>s individual entities with different functional curr<span class=\"_ _0\"></span>encies </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws115\" style=\"z-index: 40;\">than the Group\u2019<span class=\"_ _0\"></span>s presentation currency (DKK) are tr<span class=\"_ _0\"></span>anslated </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws79\" style=\"z-index: 40;\">into the Group<span class=\"_ _0\"></span>\u2019s presentation currency using the f<span class=\"_ _0\"></span>ollowing </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">procedur<span class=\"_ _0\"></span>e:</div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"wsc2\">Assets and liabilities are translated at the clo<span class=\"_ _0\"></span>sing rate at the </span></div>\n<div class=\"t m0 xa6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">date of the balanc<span class=\"_ _0\"></span>e sheet.</div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws4a\">Income and expenses are tr<span class=\"_ _0\"></span>anslated at exchange r<span class=\"_ _0\"></span>ates at </span></div>\n<div class=\"t m0 xa6 hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the dates of the tr<span class=\"_ _0\"></span>ansactions.</div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws1ab\">All resulting exchange dif<span class=\"_ _0\"></span>ferences ar<span class=\"_ _0\"></span>e recognized dir<span class=\"_ _0\"></span>ectly </span></div>\n<div class=\"t m0 xa6 hb y3b ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">in equity as a separate c<span class=\"_ _0\"></span>omponent of equity. F<span class=\"_ _0\"></span>or practical </div>\n<div class=\"t m0 xa6 hb y3c ff4 fs7 fc1 sc0 ls0 wsd3\" style=\"z-index: 40;\">reasons an aver<span class=\"_ _0\"></span>age rate f<span class=\"_ _0\"></span>or the period that approximates </div>\n<div class=\"t m0 xa6 hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the exchang<span class=\"_ _0\"></span>e rates at the dates of the tr<span class=\"_ _0\"></span>ansactions is used.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 552px; height: 254px; width: 373px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 67px; height: 459px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb h52 y3f ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.5 CLAS<span class=\"_ _0\"></span>SIFIC<span class=\"_ _5e\"></span>A<span class=\"_ _5d\"></span>TION PRINCIPLES</div>\n<div class=\"t m0 xb hb y40 ff4 fs7 fc1 sc0 ls0 ws399\" style=\"z-index: 40;\">Biomass is rec<span class=\"_ _0\"></span>ognized at fair value in the St<span class=\"_ _0\"></span>atement of </div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws487\" style=\"z-index: 40;\">Financial Position. Changes in biomass and inv<span class=\"_ _0\"></span>entory </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws1bf\" style=\"z-index: 40;\">measured at co<span class=\"_ _0\"></span>st are presented as a one-line it<span class=\"_ _0\"></span>em in the </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws23e\" style=\"z-index: 40;\">Income Stat<span class=\"_ _0\"></span>ement<span class=\"_ _5e\"></span>. Biomass at cos<span class=\"_ _0\"></span>t consists of all produc<span class=\"_ _0\"></span>tion </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 wsc5\" style=\"z-index: 40;\">costs. The biomas<span class=\"_ _0\"></span>s is then adjusted to fair v<span class=\"_ _0\"></span>alue, i.e., marke<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws3b\" style=\"z-index: 40;\">value less finishing c<span class=\"_ _0\"></span>osts, by adding or subtr<span class=\"_ _0\"></span>acting an IFRS </div>\n<div class=\"t m0 xb hb y46 ff4 fs7 fc1 sc0 ls0 ws3c\" style=\"z-index: 40;\">adjustment. The IFRS adjustment is the diff<span class=\"_ _0\"></span>erence between </div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">biomass measured at c<span class=\"_ _0\"></span>ost and measured at fair v<span class=\"_ _0\"></span>alue.</div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws11c\" style=\"z-index: 40;\">Cash and cash equivalents consist of cash in hand and bank </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 ws1c1\" style=\"z-index: 40;\">deposits. Assets, which f<span class=\"_ _0\"></span>orm part of the production cycle </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 ws67\" style=\"z-index: 40;\">or fall due f<span class=\"_ _0\"></span>or payment within 12 months, are classified as </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws1b1\" style=\"z-index: 40;\">current asset<span class=\"_ _0\"></span>s. Other assets are classified as non-current </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws27e\" style=\"z-index: 40;\">assets. Liabilities, which f<span class=\"_ _0\"></span>orm part of the production cycle </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws25a\" style=\"z-index: 40;\">or fall due f<span class=\"_ _0\"></span>or payment within 12 months, are classified </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 wsb8\" style=\"z-index: 40;\">as current liabilities. Other liabilities ar<span class=\"_ _0\"></span>e classified as non-</div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">current liabilities.</div>\n\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws145\" style=\"z-index: 40;\">Dividend proposals ar<span class=\"_ _0\"></span>e not classified as liabilities until the </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws2fd\" style=\"z-index: 40;\">parent company has as<span class=\"_ _0\"></span>sumed an irrevocable obligation t<span class=\"_ _0\"></span>o </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">pay the dividend, normally when dividend proposals have </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">been approv<span class=\"_ _0\"></span>ed by the Annual General Meeting.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 105px; height: 86px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws11\" style=\"z-index: 40;\">Next year\u2019<span class=\"_ _0\"></span>s instalments on long-t<span class=\"_ _0\"></span>erm debts are classified as </div>\n<div class=\"t m0 xb hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">current liabilities.</div>\n\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws1b6\" style=\"z-index: 40;\">Changes in the fair v<span class=\"_ _0\"></span>alue of biological assets are pr<span class=\"_ _0\"></span>esented </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 wsb7\" style=\"z-index: 40;\">on a line item separat<span class=\"_ _0\"></span>ely from biomass changes measured at </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws14\" style=\"z-index: 40;\">cost under oper<span class=\"_ _0\"></span>ating profit/loss. This allow<span class=\"_ _0\"></span>s the reader of the </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws103\" style=\"z-index: 40;\">Financial Report to det<span class=\"_ _0\"></span>ermine both production efficiency and </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">biomass at fair v<span class=\"_ _0\"></span>alue.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 105px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 xc h52 y8a ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.6 FUNCTIONAL CURRENCY</div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws9e\" style=\"z-index: 40;\">The consolidated ac<span class=\"_ _0\"></span>counts are present<span class=\"_ _0\"></span>ed in Danish Kroner </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws439\" style=\"z-index: 40;\">(DKK), which is the Group\u2019<span class=\"_ _0\"></span>s functional and presentation </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws127\" style=\"z-index: 40;\">currency<span class=\"_ _0\"></span>. All transactions in f<span class=\"_ _0\"></span>oreign currencies are tr<span class=\"_ _0\"></span>anslated </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws2cf\" style=\"z-index: 40;\">into DKK at the time of tr<span class=\"_ _0\"></span>ansaction. In the statement of </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws1b5\" style=\"z-index: 40;\">financial position, monetary items in f<span class=\"_ _0\"></span>oreign currencies ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws2a5\" style=\"z-index: 40;\">translated at the e<span class=\"_ _0\"></span>xchange rate in ef<span class=\"_ _0\"></span>fect on the statement o<span class=\"_ _0\"></span>f </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">financial position date.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 161px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 xc h52 y40 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.7 NEW S<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AND<span class=\"_ _0\"></span>ARDS </div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 wsbf\" style=\"z-index: 40;\">Standards and int<span class=\"_ _0\"></span>erpretations, which are issued at the dat<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">of the Group<span class=\"_ _0\"></span>\u2019s Financial statements, but will bec<span class=\"_ _0\"></span>ome effectiv<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 wse9\" style=\"z-index: 40;\">later<span class=\"_ _5d\"></span>, are disclosed below<span class=\"_ _0\"></span>. The disclosures contain s<span class=\"_ _0\"></span>tandards </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws1b8\" style=\"z-index: 40;\">including amendments, which may influence r<span class=\"_ _0\"></span>ecognition or </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws348\" style=\"z-index: 40;\">measurements in the Financial st<span class=\"_ _0\"></span>atements, alter existing </div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 ws101\" style=\"z-index: 40;\">disclosures or r<span class=\"_ _0\"></span>equire additional disclosures when eff<span class=\"_ _0\"></span>ective </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">at a future dat<span class=\"_ _0\"></span>e. The standards ar<span class=\"_ _0\"></span>e implemented as they </div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">become ef<span class=\"_ _0\"></span>fective.</div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws1be\" style=\"z-index: 40;\">New standar<span class=\"_ _0\"></span>ds, regulating issues not rele<span class=\"_ _0\"></span>vant to the Group </div>\n<div class=\"t m0 xc hb y4b ff4 fs7 fc1 sc0 ls0 ws116\" style=\"z-index: 40;\">or with insignificant impact on the Group<span class=\"_ _0\"></span>, are omitted from </div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">this narrative<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xc h45 y4e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">New s<span class=\"_ _0\"></span>tandards ef<span class=\"_ _0\"></span>fective fr<span class=\"_ _0\"></span>om 1 January 2023 </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">Only minor adjustments have been made in s<span class=\"_ _0\"></span>tandards and </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws274\" style=\"z-index: 40;\">interpre<span class=\"_ _0\"></span>tations (IFRIC) which are eff<span class=\"_ _0\"></span>ective for the financial </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">year 2023. Neither are ne<span class=\"_ _0\"></span>w standards nor amendments to </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">these from 2023 and f<span class=\"_ _0\"></span>orth expected to have any impac<span class=\"_ _0\"></span>t on </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the Bakka <span class=\"_ _b5\"></span>frost Group<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 142px; height: 384px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 48px; height: 747px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.8 A<span class=\"_ _0\"></span>CC<span class=\"_ _0\"></span>OUNTING ESTIMA<span class=\"_ _5d\"></span>TES</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws29f\" style=\"z-index: 40;\">The prepar<span class=\"_ _0\"></span>ation of financial statements in acc<span class=\"_ _0\"></span>ordance with </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws9c\" style=\"z-index: 40;\">IFRS require<span class=\"_ _0\"></span>s the management to make judgement estimates </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws1d5\" style=\"z-index: 40;\">and assumptions that aff<span class=\"_ _0\"></span>ect the application of acc<span class=\"_ _0\"></span>ounting </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws39\" style=\"z-index: 40;\">principles and carrying amounts of asse<span class=\"_ _0\"></span>ts and liabilities, </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws488\" style=\"z-index: 40;\">income, and e<span class=\"_ _0\"></span>xpenses. The estimates and underlying </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws125\" style=\"z-index: 40;\">assumptions are based <span class=\"_ _0\"></span>on experience and other fac<span class=\"_ _0\"></span>tors </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws2a5\" style=\"z-index: 40;\">perceiv<span class=\"_ _0\"></span>ed to be relev<span class=\"_ _0\"></span>ant and probable when the judgements </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">were made<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws2d5\" style=\"z-index: 40;\">Estimates ar<span class=\"_ _0\"></span>e reviewed on an on-<span class=\"_ _0\"></span>going basis, and actual </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 wsec\" style=\"z-index: 40;\">values and r<span class=\"_ _0\"></span>esults may deviate from the initial estimat<span class=\"_ _0\"></span>es. </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws1b0\" style=\"z-index: 40;\">Revision to ac<span class=\"_ _0\"></span>counting estimates is r<span class=\"_ _0\"></span>ecognized in the period </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws280\" style=\"z-index: 40;\">in which the estimates ar<span class=\"_ _0\"></span>e revised. The ev<span class=\"_ _0\"></span>aluations and </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">estimates, deemed t<span class=\"_ _0\"></span>o be of greatest significanc<span class=\"_ _0\"></span>e for Bakka-</div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">frost Gr<span class=\"_ _0\"></span>oup\u2019s Financial Statements, ar<span class=\"_ _0\"></span>e described in the notes.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 496px; height: 310px; width: 375px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h52 y42 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.9 IXBRL REPOR<span class=\"_ _0\"></span>TING</div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws2a3\" style=\"z-index: 40;\">We ar<span class=\"_ _0\"></span>e required to file our annual report in the E<span class=\"_ _0\"></span>uropean </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws267\" style=\"z-index: 40;\">Single Electronic F<span class=\"_ _0\"></span>ormat (\u2018ESEF\u2019) using the XHTML format </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">and to tag the primary consolidat<span class=\"_ _0\"></span>ed financial statements </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">using Inline eXtensible Business R<span class=\"_ _0\"></span>eporting Language (iXBRL). </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws264\" style=\"z-index: 40;\">The iXBRL tags comply with the ESEF tax<span class=\"_ _0\"></span>onomy. Wher<span class=\"_ _0\"></span>e a </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws61\" style=\"z-index: 40;\">financial statement line it<span class=\"_ _0\"></span>em is not defined in the ESEF </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws67\" style=\"z-index: 40;\">taxonomy<span class=\"_ _0\"></span>, an extension t<span class=\"_ _0\"></span>o the taxonomy has been created. </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws237\" style=\"z-index: 40;\">The annual report submitted to the F<span class=\"_ _0\"></span>aroese Financial </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws3fb\" style=\"z-index: 40;\">Supervisory Authority c<span class=\"_ _0\"></span>onsists of the XHTML document </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws23e\" style=\"z-index: 40;\">together with c<span class=\"_ _0\"></span>ertain technical files, all included in a ZIP file </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">named 2138007LH7OP4V112978-2023-12-31-en.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 254px; height: 235px; width: 375px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 254px; height: 557px; width: 375px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 xb h45 y72 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES SEGMENT REPOR<span class=\"_ _0\"></span>TING</div>\n<div class=\"t m0 xb h45 y74 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fishmeal, fish oil and fish feed (FOF)</div>\n<div class=\"t m0 xb hb y75 ff4 fs7 fc1 sc0 ls0 ws90\" style=\"z-index: 40;\">Fishmeal, fish oil and fish feed inv<span class=\"_ _0\"></span>olve the production and </div>\n<div class=\"t m0 xb hb y76 ff4 fs7 fc1 sc0 ls0 ws12c\" style=\"z-index: 40;\">sale of fishmeal, fish oil and fish feed. The pr<span class=\"_ _0\"></span>oduction of </div>\n<div class=\"t m0 xb hb y77 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">fishmeal, fish oil and fish feed ar<span class=\"_ _0\"></span>e operated by Bakka <span class=\"_ _151\"></span>frost\u2019s </div>\n<div class=\"t m0 xb hb y84 ff4 fs7 fc1 sc0 ls0 ws21\" style=\"z-index: 40;\">subsidiary Havsbr\u00fan, located in F<span class=\"_ _0\"></span>uglafj\u00f8r\u00f0ur<span class=\"_ _5d\"></span>. Intersegment </div>\n<div class=\"t m0 xb hb y78 ff4 fs7 fc1 sc0 ls0 ws8e\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>ers follow st<span class=\"_ _0\"></span>andard commercial terms and ar<span class=\"_ _0\"></span>e measured </div>\n<div class=\"t m0 xb hb y79 ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">using the same criteria as transactions with thir<span class=\"_ _0\"></span>d parties. The </div>\n<div class=\"t m0 xb hb y7a ff4 fs7 fc1 sc0 ls0 ws2bc\" style=\"z-index: 40;\">pricing principle between the FOF and the F<span class=\"_ _0\"></span>arming segments </div>\n<div class=\"t m0 xb hb y7b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">is based on quarterly contr<span class=\"_ _0\"></span>acts.</div>\n<div class=\"t m0 xb h45 y7d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fresh<span class=\"_ _0\"></span>water F<span class=\"_ _0\"></span>aroe Islands and Fre<span class=\"_ _0\"></span>shwater Sc<span class=\"_ _0\"></span>otland</div>\n<div class=\"t m0 xb hb y7e ff4 fs7 fc1 sc0 ls0 ws3b\" style=\"z-index: 40;\">The two Fr<span class=\"_ _0\"></span>eshwater segments bo<span class=\"_ _0\"></span>th include broodstock and </div>\n<div class=\"t m0 xb hb y7f ff4 fs7 fc1 sc0 ls0 ws375\" style=\"z-index: 40;\">smolt production in hatcheries on land. In the br<span class=\"_ _0\"></span>oodstock </div>\n<div class=\"t m0 xb hb y80 ff4 fs7 fc1 sc0 ls0 ws3fb\" style=\"z-index: 40;\">operation, eggs are pr<span class=\"_ _0\"></span>oduced from breeding self<span class=\"_ _0\"></span>-owned </div>\n<div class=\"t m0 xb hb y81 ff4 fs7 fc1 sc0 ls0 ws257\" style=\"z-index: 40;\">salmon strains. Eggs ar<span class=\"_ _0\"></span>e sold to the hatcheries who in turn </div>\n<div class=\"t m0 xc hb y6f ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">produce fr<span class=\"_ _0\"></span>om egg to smolt, which are sold to the Farming </div>\n<div class=\"t m0 xc hb y70 ff4 fs7 fc1 sc0 ls0 ws128\" style=\"z-index: 40;\">operations in the F<span class=\"_ _0\"></span>aroe Islands and Scotland. The pricing </div>\n<div class=\"t m0 xc hb y71 ff4 fs7 fc1 sc0 ls0 ws333\" style=\"z-index: 40;\">principle between the fr<span class=\"_ _0\"></span>eshwater segments and f<span class=\"_ _0\"></span>arming </div>\n<div class=\"t m0 xc hb y72 ff4 fs7 fc1 sc0 ls0 ws10d\" style=\"z-index: 40;\">segments is based on estimates o<span class=\"_ _0\"></span>f prevailing mark<span class=\"_ _0\"></span>et prices, </div>\n<div class=\"t m0 xc hb y73 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">ensuring fair and tr<span class=\"_ _0\"></span>ansparent pricing and transactions. </div>\n<div class=\"t m0 xc h45 y75 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Farming F<span class=\"_ _0\"></span>aroe Islands og Farming Sc<span class=\"_ _0\"></span>otland</div>\n<div class=\"t m0 xc hb y76 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">Fish farming inv<span class=\"_ _0\"></span>olves the on-growing o<span class=\"_ _0\"></span>f salmon, nurturing </div>\n<div class=\"t m0 xc hb y77 ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">them in the marine environment from smolt t<span class=\"_ _0\"></span>o harvest<span class=\"_ _0\"></span>-ready </div>\n<div class=\"t m0 xc hb y84 ff4 fs7 fc1 sc0 ls0 ws64\" style=\"z-index: 40;\">salmon. The Group holds marine f<span class=\"_ _0\"></span>arming licenses around the </div>\n<div class=\"t m0 xc hb y78 ff4 fs7 fc1 sc0 ls0 ws3ae\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe Islands and Scotland, which are report<span class=\"_ _0\"></span>ed as two separate </div>\n<div class=\"t m0 xc hb y79 ff4 fs7 fc1 sc0 ls0 ws3f\" style=\"z-index: 40;\">segments (farming F<span class=\"_ _0\"></span>aroe Islands and farming Sco<span class=\"_ _0\"></span>tland). The </div>\n<div class=\"t m0 xc hb y7a ff4 fs7 fc1 sc0 ls0 ws1f2\" style=\"z-index: 40;\">pricing principle between, the f<span class=\"_ _0\"></span>arming segments and the sales </div>\n<div class=\"t m0 xc hb y7b ff4 fs7 fc1 sc0 ls0 ws10e\" style=\"z-index: 40;\">&amp; other segment is determined b<span class=\"_ _0\"></span>y market ref<span class=\"_ _0\"></span>erence pric<span class=\"_ _0\"></span>es for </div>\n<div class=\"t m0 xc hb y7c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">spot sales.</div>\n<div class=\"t m0 xc h45 y7e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Services</div>\n<div class=\"t m0 xc hb y7f ff4 fs7 fc1 sc0 ls0 ws29f\" style=\"z-index: 40;\">The services segment of<span class=\"_ _0\"></span>fers various services t<span class=\"_ _0\"></span>o the Group. </div>\n<div class=\"t m0 xc hb y80 ff4 fs7 fc1 sc0 ls0 ws2fa\" style=\"z-index: 40;\">It manages a fleet of f<span class=\"_ _0\"></span>arming service vessels, pr<span class=\"_ _0\"></span>oviding </div>\n<div class=\"t m0 xc hb y81 ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">fish transportation, tr<span class=\"_ _0\"></span>eatments, net cleaning, heavy marine </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 30px; height: 323px; width: 372px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 379px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 30px; height: 328px; width: 372px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 384px; width: 371px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 wsdb\" style=\"z-index: 40;\">support services, and it also c<span class=\"_ _0\"></span>onverts organic wast<span class=\"_ _0\"></span>e into </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">biogas, heating, electricity<span class=\"_ _0\"></span>, and fertilizer f<span class=\"_ _0\"></span>or external sale. </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws495\" style=\"z-index: 40;\">Furthermore<span class=\"_ _0\"></span>, this segment provides harves<span class=\"_ _0\"></span>ting services </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws24\" style=\"z-index: 40;\">to both the Sc<span class=\"_ _0\"></span>ottish and Faroese f<span class=\"_ _0\"></span>arming operations, along </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws51\" style=\"z-index: 40;\">with producing styr<span class=\"_ _0\"></span>ofoam box<span class=\"_ _0\"></span>es to the Faroese oper<span class=\"_ _0\"></span>ation. </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws7f\" style=\"z-index: 40;\">Intersegmental tr<span class=\"_ _0\"></span>ansfers and transactions ar<span class=\"_ _0\"></span>e priced based </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws249\" style=\"z-index: 40;\">on direct mark<span class=\"_ _0\"></span>et prices, if possible, or es<span class=\"_ _0\"></span>timates derived from </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">market pricing and e<span class=\"_ _0\"></span>xternal pricing approaches.</div>\n<div class=\"t m0 x6 h45 y3a ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sales &amp; Other</div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws129\" style=\"z-index: 40;\">The sales &amp; other segment optimize<span class=\"_ _0\"></span>s the value creation </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws4a\" style=\"z-index: 40;\">and ret<span class=\"_ _0\"></span>ention from the harvested fish and pr<span class=\"_ _0\"></span>ovides freight </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws358\" style=\"z-index: 40;\">&amp; logistical service<span class=\"_ _0\"></span>s. The segment strategically utiliz<span class=\"_ _0\"></span>es </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 wse1\" style=\"z-index: 40;\">proce<span class=\"_ _0\"></span>ssing capacities located in key r<span class=\"_ _0\"></span>egions such as the Faroe </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">Islands, Scotland, Denmark, and the Unit<span class=\"_ _0\"></span>ed States to enhance </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws282\" style=\"z-index: 40;\">the production of v<span class=\"_ _0\"></span>alue-added products (V<span class=\"_ _0\"></span>AP). The pricing </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">approach f<span class=\"_ _0\"></span>or sales administration is based on benchmarking </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">analysis from e<span class=\"_ _0\"></span>xternal sources as well as pricing c<span class=\"_ _0\"></span>ontracts.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 459px; height: 342px; width: 373px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 459px; height: 347px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 xb h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES SHARE-B<span class=\"_ _0\"></span>ASED P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>YMENTS</div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws42\" style=\"z-index: 40;\">The share saving plan liabilities and payr<span class=\"_ _0\"></span>oll expense have </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 wsb6\" style=\"z-index: 40;\">been allocated ov<span class=\"_ _0\"></span>er the employees\u2019 contribu<span class=\"_ _0\"></span>tion period. The </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws13a\" style=\"z-index: 40;\">contribution period is fr<span class=\"_ _0\"></span>om when the employee signed the </div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws7c\" style=\"z-index: 40;\">share saving plan and until the share<span class=\"_ _0\"></span>s are granted. The fair </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws27c\" style=\"z-index: 40;\">value of these liabilities will be de<span class=\"_ _0\"></span>termined using the number </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">of shares c<span class=\"_ _0\"></span>ontracted at the start o<span class=\"_ _0\"></span>f the share saving plan, </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws18\" style=\"z-index: 40;\">using the share price on the dat<span class=\"_ _0\"></span>e of the employee signatur<span class=\"_ _0\"></span>e, </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws369\" style=\"z-index: 40;\">adjustment is made for e<span class=\"_ _0\"></span>stimated leavers of the shar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws90\" style=\"z-index: 40;\">saving plan. The differ<span class=\"_ _0\"></span>ence between the f<span class=\"_ _0\"></span>air value and the </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws3a\" style=\"z-index: 40;\">share price<span class=\"_ _0\"></span>, when the shares are grant<span class=\"_ _0\"></span>ed, will be booked </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws1b5\" style=\"z-index: 40;\">as a financial item in the income s<span class=\"_ _0\"></span>tatement. The liability is </div>\n<div class=\"t m0 xb hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in other equity reserves within equity<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 49px; height: 248px; width: 374px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 xc h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">PENSIONS</div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws56\" style=\"z-index: 40;\">The Group operat<span class=\"_ _0\"></span>es a defined contribution pension scheme. </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws4a\" style=\"z-index: 40;\">Pension premiums ar<span class=\"_ _0\"></span>e charged to the Income Statement as </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 wsbf\" style=\"z-index: 40;\">they accrue<span class=\"_ _0\"></span>. The Group has no additional pension liabilities </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws270\" style=\"z-index: 40;\">tow<span class=\"_ _0\"></span>ards the employees, apart fr<span class=\"_ _0\"></span>om these periodical payments.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 403px; height: 100px; width: 374px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 49px; height: 253px; width: 374px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 403px; height: 105px; width: 369px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 56px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 144px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 149px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 248px; width: 372px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">The tax expense is matched ag<span class=\"_ _0\"></span>ainst the profit or loss bef<span class=\"_ _0\"></span>ore </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws1a9\" style=\"z-index: 40;\">tax, as it appears in the acc<span class=\"_ _0\"></span>ounts. Tax ascribable t<span class=\"_ _0\"></span>o equity </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws1ba\" style=\"z-index: 40;\">transactions is tak<span class=\"_ _0\"></span>en to equity. The t<span class=\"_ _0\"></span>ax expense comprises </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws12c\" style=\"z-index: 40;\">tax payable (tax on the y<span class=\"_ _0\"></span>ear\u2019s direct taxable income) and </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws59\" style=\"z-index: 40;\">changes in net def<span class=\"_ _0\"></span>erred taxes. Def<span class=\"_ _0\"></span>erred tax liabilities and </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 wsb2\" style=\"z-index: 40;\">deferr<span class=\"_ _0\"></span>ed tax assets are pr<span class=\"_ _0\"></span>esented net in the statement of </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 wsc5\" style=\"z-index: 40;\">financial position to the ext<span class=\"_ _0\"></span>ent that tax assets and liabilities </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">can be netted agains<span class=\"_ _0\"></span>t each other<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws1fa\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax in the statement of financial position is a nominal </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws115\" style=\"z-index: 40;\">amount calculated based on tempor<span class=\"_ _0\"></span>ary differenc<span class=\"_ _0\"></span>es between </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws1b3\" style=\"z-index: 40;\">accounting and t<span class=\"_ _0\"></span>ax values at their intended use, as well as the </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">taxable loss carried f<span class=\"_ _0\"></span>orward at the end of the financial y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 263px; width: 370px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 268px; width: 370px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 273px; width: 370px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y4e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws49a\" style=\"z-index: 40;\">Intangible assets that ar<span class=\"_ _0\"></span>e purchased individually are </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost. Intangible assets acquir<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">in connection with the pur<span class=\"_ _0\"></span>chase of a business entity are </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost when the criteria for separ<span class=\"_ _0\"></span>ate </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">recognition ar<span class=\"_ _0\"></span>e met.</div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws3e\" style=\"z-index: 40;\">Intangible assets with a limit<span class=\"_ _0\"></span>ed economic lifespan are </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws38d\" style=\"z-index: 40;\">depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>. Intangible assets are writt<span class=\"_ _0\"></span>en </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws1c0\" style=\"z-index: 40;\">down to the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount if the expected financial </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits do not c<span class=\"_ _0\"></span>over their carrying amount.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 196px; width: 375px; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 201px; width: 375px; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 206px; width: 375px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">Costs r<span class=\"_ _0\"></span>elating to research and dev<span class=\"_ _0\"></span>elopment are charged as </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws3ab\" style=\"z-index: 40;\">expenses as they ac<span class=\"_ _0\"></span>crue. R&amp;D costs ar<span class=\"_ _0\"></span>e capitalized in the </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position, when it can be demonstrated </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">that the relev<span class=\"_ _0\"></span>ant R&amp;D projects carry economic bene<span class=\"_ _0\"></span>fits, that </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws147\" style=\"z-index: 40;\">they can be technic<span class=\"_ _0\"></span>ally finalized, and that the company </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws3a8\" style=\"z-index: 40;\">intends to and is financially able to r<span class=\"_ _0\"></span>eap the economic </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 117px; width: 371px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">Sea farming lic<span class=\"_ _0\"></span>ences, which are purchased either as part of </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws2d5\" style=\"z-index: 40;\">an acquisition or business c<span class=\"_ _0\"></span>ombination according to IFRS </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws357\" style=\"z-index: 40;\">3, are capitaliz<span class=\"_ _0\"></span>ed at cost less accumulat<span class=\"_ _0\"></span>ed write-downs </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">accor<span class=\"_ _0\"></span>ding to a PPA analysis. Sea f<span class=\"_ _0\"></span>arming licences in the F<span class=\"_ _0\"></span>aroe </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">Islands and Scotland ar<span class=\"_ _0\"></span>e considered perpetual, giv<span class=\"_ _0\"></span>en that </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 wsc7\" style=\"z-index: 40;\">certain pr<span class=\"_ _0\"></span>econditions regarding envir<span class=\"_ _0\"></span>onmental protection </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws124\" style=\"z-index: 40;\">and animal welfar<span class=\"_ _0\"></span>e are met. Consequently<span class=\"_ _0\"></span>, sea farming </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 wsdd\" style=\"z-index: 40;\">licence<span class=\"_ _0\"></span>s are not depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>, but are subject </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">to an annual impairment test. If the carrying amount e<span class=\"_ _0\"></span>xceeds </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">the reco<span class=\"_ _0\"></span>verable amount, licenc<span class=\"_ _0\"></span>es are considered impair<span class=\"_ _0\"></span>ed, </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 wsbd\" style=\"z-index: 40;\">and write-downs ar<span class=\"_ _0\"></span>e entered and charged to the Income </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws15a\" style=\"z-index: 40;\">The assessment of indefinit<span class=\"_ _0\"></span>e life is revie<span class=\"_ _0\"></span>wed annually </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 wscb\" style=\"z-index: 40;\">to determine whe<span class=\"_ _0\"></span>ther the indefinite life continue<span class=\"_ _0\"></span>s to be </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">appropriate<span class=\"_ _0\"></span>. If not, the change in useful life from inde<span class=\"_ _0\"></span>finite to </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">finite is made on a prospectiv<span class=\"_ _0\"></span>e basis.</div>\n<div class=\"t m0 x6 h45 y4b ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Licenses with indefinit<span class=\"_ _0\"></span>e useful lives</div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws226\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroe Islands are de<span class=\"_ _0\"></span>fined as </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws2e3\" style=\"z-index: 40;\">the right to u<span class=\"_ _0\"></span>tilize a given area of fjor<span class=\"_ _0\"></span>ds for farming fish. There </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">are no pro<span class=\"_ _0\"></span>visions as to the maximum allowed biomass at the </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws2d\" style=\"z-index: 40;\">given site<span class=\"_ _0\"></span>, but the legislation has imposed strict measures </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws362\" style=\"z-index: 40;\">to regulat<span class=\"_ _0\"></span>e the farming activity to be environmentally </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">sustainable.</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 wscc\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroes are is<span class=\"_ _0\"></span>sued with a </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 wsac\" style=\"z-index: 40;\">nominal lifespan of 12 y<span class=\"_ _0\"></span>ears. Licenses are r<span class=\"_ _0\"></span>enewed, unless </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws2b4\" style=\"z-index: 40;\">there is a specific reason ag<span class=\"_ _0\"></span>ainst renewal, based on f<span class=\"_ _0\"></span>ailure </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws208\" style=\"z-index: 40;\">to fulfil the ve<span class=\"_ _0\"></span>terinary conditions set by the au<span class=\"_ _0\"></span>thorities. </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">With regar<span class=\"_ _0\"></span>d to the renewal o<span class=\"_ _0\"></span>f licenses, authorities may only </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws11d\" style=\"z-index: 40;\">decline renew<span class=\"_ _0\"></span>al if specific legislation on area planning, animal </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws97\" style=\"z-index: 40;\">welfar<span class=\"_ _0\"></span>e or environmental prot<span class=\"_ _0\"></span>ection conflicts with renew<span class=\"_ _0\"></span>al of </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">the licenses. Special emphasis is to be plac<span class=\"_ _0\"></span>ed on the fact that </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws26\" style=\"z-index: 40;\">it is renew<span class=\"_ _0\"></span>als of existing lic<span class=\"_ _0\"></span>enses. This means that sea farming </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws131\" style=\"z-index: 40;\">licenses ar<span class=\"_ _0\"></span>e operated in a 12-year r<span class=\"_ _0\"></span>olling lifespan sys<span class=\"_ _0\"></span>tem, </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws174\" style=\"z-index: 40;\">where the license<span class=\"_ _0\"></span>s are renewed e<span class=\"_ _0\"></span>very 12th year<span class=\"_ _5d\"></span>. In the very </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws36b\" style=\"z-index: 40;\">rare c<span class=\"_ _0\"></span>ases, where the authorities have declined to r<span class=\"_ _0\"></span>enew </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">licenses to use locations f<span class=\"_ _0\"></span>or other purposes, the farmers hav<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">obtained license<span class=\"_ _0\"></span>s from the authorities at other locations.</div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws11c\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in Scotland are perpetual if c<span class=\"_ _0\"></span>ertain </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws49b\" style=\"z-index: 40;\">environmental, oper<span class=\"_ _0\"></span>ational, and biological conditions </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">specified in the licenses c<span class=\"_ _0\"></span>ontinue to be met.</div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws12\" style=\"z-index: 40;\">The Group has there<span class=\"_ _0\"></span>fore decided to ac<span class=\"_ _0\"></span>count for sea farming </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">licenses, which ar<span class=\"_ _0\"></span>e capitalized, following the pr<span class=\"_ _0\"></span>ovisions for </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">intangible rights with indefinit<span class=\"_ _0\"></span>e useful lives.</div>\n\n<div class=\"t m0 xb h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">GOODWILL</div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">When the company assumes c<span class=\"_ _0\"></span>ontrol over a separ<span class=\"_ _0\"></span>ate business </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">entity for a c<span class=\"_ _0\"></span>onsideration that exc<span class=\"_ _0\"></span>eeds the fair value of the </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">individual assets, the diff<span class=\"_ _0\"></span>erence is enter<span class=\"_ _0\"></span>ed as goodwill in the </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position.</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws434\" style=\"z-index: 40;\">Goodwill deriving from purchase<span class=\"_ _0\"></span>s of subsidiaries and </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws2fa\" style=\"z-index: 40;\">associates is pr<span class=\"_ _0\"></span>esented under intangible assets. Goodwill </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">is not depreciat<span class=\"_ _0\"></span>ed but is tested f<span class=\"_ _0\"></span>or impairment annually or </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">more oft<span class=\"_ _0\"></span>en if there are indications that its value is lo<span class=\"_ _0\"></span>wer than </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">the carrying amount. When assessing the need to write-do<span class=\"_ _0\"></span>wn </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">goodwill, this is assigned to r<span class=\"_ _0\"></span>elevant cash flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">units or groups, which ar<span class=\"_ _0\"></span>e expected to benefit fr<span class=\"_ _0\"></span>om the </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">acquisition.</div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws366\" style=\"z-index: 40;\">Write-downs ar<span class=\"_ _0\"></span>e performed in acc<span class=\"_ _0\"></span>ordance with an assessment </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws9a\" style=\"z-index: 40;\">of the rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue of each of the cash-flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws2c0\" style=\"z-index: 40;\">units to which the goodwill is assigned. T<span class=\"_ _5d\"></span>o identify the Group\u2019s </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">cash-flow g<span class=\"_ _0\"></span>enerating units, the assets are gr<span class=\"_ _0\"></span>ouped according </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">to the lowe<span class=\"_ _0\"></span>st level to which separ<span class=\"_ _0\"></span>ate and independent cash </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">flows may be ascribed. Rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue is calculated based </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">on value in use. This is arriv<span class=\"_ _0\"></span>ed at by estimating futur<span class=\"_ _0\"></span>e cash </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">flows.</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">If the calculated value in use is le<span class=\"_ _0\"></span>ss than the carrying amount </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">of the cash-flo<span class=\"_ _0\"></span>w generating unit, goodwill is written down </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">first, and then other assets as r<span class=\"_ _0\"></span>equired.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 416px; width: 374px; z-index: 7;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 739px; height: 42px; width: 369px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 766px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 6%; bottom: 29px; height: 766px; width: 88%; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 5%; bottom: 29px; height: 766px; width: 90%; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">Property<span class=\"_ _0\"></span>, plant, and equipment is capitalized at acquisition </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">cost, less ac<span class=\"_ _0\"></span>cumulated depreciation and write downs. When </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws1c\" style=\"z-index: 40;\">assets ar<span class=\"_ _0\"></span>e sold, or divested, the book value is deduct<span class=\"_ _0\"></span>ed, and </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws63\" style=\"z-index: 40;\">any loss or gain enter<span class=\"_ _0\"></span>ed to the Income Statement. Ordinary </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">depreciation commenc<span class=\"_ _0\"></span>es from the date on which the asset </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 wsb2\" style=\"z-index: 40;\">goes into normal oper<span class=\"_ _0\"></span>ation and is calculated based on its </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">economic lif<span class=\"_ _0\"></span>espan. Depreciation is assigned in a straigh<span class=\"_ _0\"></span>t line </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws141\" style=\"z-index: 40;\">over the e<span class=\"_ _0\"></span>xpected economic life<span class=\"_ _0\"></span>span of the assets, taking into </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">consideration the e<span class=\"_ _0\"></span>stimated residual value<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 wsa5\" style=\"z-index: 40;\">If an asset comprise<span class=\"_ _0\"></span>s significant components with varying </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws24\" style=\"z-index: 40;\">lifespan, these c<span class=\"_ _0\"></span>omponents are depreciated separ<span class=\"_ _0\"></span>ately. The </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">scrap v<span class=\"_ _0\"></span>alue of the property<span class=\"_ _0\"></span>, plant<span class=\"_ _5e\"></span>, and equipment as well as </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws2b\" style=\"z-index: 40;\">the depreciation period and depreciation me<span class=\"_ _0\"></span>thod employed </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">are reas<span class=\"_ _0\"></span>sessed annually.</div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws4a6\" style=\"z-index: 40;\">Facilities under c<span class=\"_ _0\"></span>onstruction are not depr<span class=\"_ _0\"></span>eciated. </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws6f\" style=\"z-index: 40;\">Depreciation is charged to e<span class=\"_ _0\"></span>xpenses when the facilities are </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws49\" style=\"z-index: 40;\">ready f<span class=\"_ _0\"></span>or use. If the situation or circumstanc<span class=\"_ _0\"></span>es indicate that </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws2e1\" style=\"z-index: 40;\">the carrying amount of an asset c<span class=\"_ _0\"></span>annot be recov<span class=\"_ _0\"></span>ered, an </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws27a\" style=\"z-index: 40;\">assessment is made about whe<span class=\"_ _0\"></span>ther to write-down its value<span class=\"_ _0\"></span>. If </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">the reco<span class=\"_ _0\"></span>verable value o<span class=\"_ _0\"></span>f the assets is less than the carrying </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">amount and the impairment is not expect<span class=\"_ _0\"></span>ed to be temporary<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws27e\" style=\"z-index: 40;\">the assets ar<span class=\"_ _0\"></span>e written down to the reco<span class=\"_ _0\"></span>verable v<span class=\"_ _0\"></span>alue. The </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">reco<span class=\"_ _0\"></span>verable value is the gr<span class=\"_ _0\"></span>eater of net sales price or v<span class=\"_ _0\"></span>alue in </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">use. V<span class=\"_ _0\"></span>alue in use is the present value of the fu<span class=\"_ _0\"></span>ture cash flows, </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">which the asset will gener<span class=\"_ _0\"></span>ate.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 524px; width: 381px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 529px; width: 381px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 534px; width: 381px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y89 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>counting policies</div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws4ac\" style=\"z-index: 40;\">Based on the accounting <span class=\"_ _0\"></span>policy applied, Bakka <span class=\"_ _136\"></span>frost </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws13f\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>es a right-o<span class=\"_ _0\"></span>f-use asset and a lease liability at the </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws5b\" style=\"z-index: 40;\">commencement dat<span class=\"_ _0\"></span>e of the contract f<span class=\"_ _0\"></span>or all leases, conveying </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws14\" style=\"z-index: 40;\">the right to c<span class=\"_ _0\"></span>ontrol the use of an identified asset f<span class=\"_ _0\"></span>or a period. </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 wsca\" style=\"z-index: 40;\">The commencement dat<span class=\"_ _0\"></span>e is the date on which a lessor makes </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">an underlying asset av<span class=\"_ _0\"></span>ailable for use by a lessee.</div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws120\" style=\"z-index: 40;\">The right of use asse<span class=\"_ _0\"></span>ts is recognized at c<span class=\"_ _0\"></span>ost. The cost of the </div>\n<div class=\"t m0 xc hb y3f ff4 fs7 fc1 sc0 ls0 ws1b\" style=\"z-index: 40;\">asset consis<span class=\"_ _0\"></span>ts of the total discount<span class=\"_ _0\"></span>ed lease payments (the </div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 wsbc\" style=\"z-index: 40;\">lease obligation), plus lease payments paid at contr<span class=\"_ _0\"></span>act of the </div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">agreement (e.g., up<span class=\"_ _0\"></span>front payments) less any lease incentives </div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 wsd2\" style=\"z-index: 40;\">receiv<span class=\"_ _0\"></span>ed, plus any costs direc<span class=\"_ _0\"></span>tly related to the conclusion of </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws256\" style=\"z-index: 40;\">the agreement and the obligation to demolish or <span class=\"_ _0\"></span>restore the </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">asset after use<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 ws38b\" style=\"z-index: 40;\">Subsequent measurement of the leasing as<span class=\"_ _0\"></span>set is done </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">accor<span class=\"_ _0\"></span>ding to the same practice as f<span class=\"_ _0\"></span>or similar assets, that is </div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">owned by the c<span class=\"_ _0\"></span>ompany. This means that leased asse<span class=\"_ _0\"></span>ts are </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">classified as tangible fixed asse<span class=\"_ _0\"></span>ts, even if it is legally a right </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">of use asset.</div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">The lease obligation is rec<span class=\"_ _0\"></span>ognized at the present value of the </div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws28d\" style=\"z-index: 40;\">lease payments obtained b<span class=\"_ _0\"></span>y discounting the lease payments, </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 ws39d\" style=\"z-index: 40;\">using the company\u2019s marginal borr<span class=\"_ _0\"></span>owing rate, sinc<span class=\"_ _0\"></span>e the </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">internal rat<span class=\"_ _0\"></span>e cannot be reasonably defined.</div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws60\" style=\"z-index: 40;\">The lease payments consist o<span class=\"_ _0\"></span>f the fixed lease payments, </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws421\" style=\"z-index: 40;\">guaranteed r<span class=\"_ _0\"></span>esidual values and payment for e<span class=\"_ _0\"></span>xercise of </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws72\" style=\"z-index: 40;\">purchase option or payment f<span class=\"_ _0\"></span>or cancellation of lease when </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 wsd9\" style=\"z-index: 40;\">considered r<span class=\"_ _0\"></span>easonably certain that the options are e<span class=\"_ _0\"></span>xercised. </div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 wsd8\" style=\"z-index: 40;\">In addition, variable lease payments which ar<span class=\"_ _0\"></span>e adjusted, </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws20f\" style=\"z-index: 40;\">based on an index, whereas c<span class=\"_ _0\"></span>onsumption-based leasing </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws18\" style=\"z-index: 40;\">payments are not r<span class=\"_ _0\"></span>ecognized as part of the cos<span class=\"_ _0\"></span>t of the lease </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">asset and liability<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 659px; width: 377px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 664px; width: 377px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws161\" style=\"z-index: 40;\">The lease payments are distribu<span class=\"_ _0\"></span>ted between an instalment </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws290\" style=\"z-index: 40;\">portion and an interes<span class=\"_ _0\"></span>t portion. The lease obligation is </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws23e\" style=\"z-index: 40;\">recalculated at a c<span class=\"_ _0\"></span>onstant interes<span class=\"_ _0\"></span>t rate, corr<span class=\"_ _0\"></span>esponding to the </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws20b\" style=\"z-index: 40;\">discount rat<span class=\"_ _0\"></span>e used. At initial recognition, the v<span class=\"_ _0\"></span>alue of the </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws44\" style=\"z-index: 40;\">leased asset corr<span class=\"_ _0\"></span>esponds to the value of the lease obligation, </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws41c\" style=\"z-index: 40;\">unless upfr<span class=\"_ _0\"></span>ont payments and/or there are rec<span class=\"_ _0\"></span>overy </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">obligations regar<span class=\"_ _0\"></span>ding the asset.</div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws375\" style=\"z-index: 40;\">The Group chose to apply the tw<span class=\"_ _0\"></span>o practical exc<span class=\"_ _0\"></span>eptions in </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws77\" style=\"z-index: 40;\">IFRS 16 regar<span class=\"_ _0\"></span>ding short term leases and low value asset<span class=\"_ _0\"></span>s. </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws1ba\" style=\"z-index: 40;\">Short term leases repr<span class=\"_ _0\"></span>esent lease agreements shorter than </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws13e\" style=\"z-index: 40;\">12 months from the date o<span class=\"_ _0\"></span>f the contract, and low value asse<span class=\"_ _0\"></span>ts </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">repre<span class=\"_ _0\"></span>sent lease agreements that are lower than DKK 35,000 </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">each.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 532px; height: 263px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 532px; height: 263px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws4f\" style=\"z-index: 40;\">Investments in o<span class=\"_ _0\"></span>ther companies are classified as av<span class=\"_ _0\"></span>ailable for </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">sale. Shares and holding<span class=\"_ _0\"></span>s in which the Group does not have </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws10e\" style=\"z-index: 40;\">significant influence ar<span class=\"_ _0\"></span>e valued at cost as f<span class=\"_ _0\"></span>air value cannot be </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">measured reliably<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 95px; width: 358px; z-index: 4;\"><br/></div>\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 100px; width: 363px; z-index: 3;\"><br/></div>\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y6f ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 x6 hb y70 ff4 fs7 fc1 sc0 ls0 ws1a\" style=\"z-index: 40;\">Inventories c<span class=\"_ _0\"></span>onsist of inventories in the F<span class=\"_ _0\"></span>arming FO segment, </div>\n<div class=\"t m0 x6 hb y71 ff4 fs7 fc1 sc0 ls0 ws2f\" style=\"z-index: 40;\">Farming SCT segment, Fr<span class=\"_ _0\"></span>eshwater FO segment, F<span class=\"_ _0\"></span>reshwat<span class=\"_ _0\"></span>er </div>\n<div class=\"t m0 x6 hb y72 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SCT segment, Sales &amp; Other segment and the FOF segment.</div>\n<div class=\"t m0 x6 h45 y74 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Farming FO<span class=\"_ _0\"></span>, Farming SCT and </div>\n<div class=\"t m0 x6 h45 y75 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fresh<span class=\"_ _0\"></span>water F<span class=\"_ _0\"></span>O, Fresh<span class=\"_ _0\"></span>water SCT</div>\n<div class=\"t m0 x6 hb y76 ff4 fs7 fc1 sc0 ls0 ws11c\" style=\"z-index: 40;\">Inventories include mainly packaging mat<span class=\"_ _0\"></span>erials and finished </div>\n<div class=\"t m0 x6 hb y77 ff4 fs7 fc1 sc0 ls0 ws1f0\" style=\"z-index: 40;\">goods. Inventories o<span class=\"_ _0\"></span>f goods are stated at the lo<span class=\"_ _0\"></span>wer of cost </div>\n<div class=\"t m0 x6 hb y84 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">and net realizable v<span class=\"_ _0\"></span>alue. </div>\n<div class=\"t m0 x6 hb y79 ff4 fs7 fc1 sc0 ls0 ws9e\" style=\"z-index: 40;\">The cost o<span class=\"_ _0\"></span>f processed goods is a full pr<span class=\"_ _0\"></span>oduction cost that </div>\n<div class=\"t m0 x6 hb y7a ff4 fs7 fc1 sc0 ls0 ws3aa\" style=\"z-index: 40;\">includes direct material and per<span class=\"_ _0\"></span>sonnel costs, and a perc<span class=\"_ _0\"></span>entage </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 wse4\" style=\"z-index: 40;\">of indirect pr<span class=\"_ _0\"></span>ocessing cos<span class=\"_ _0\"></span>ts. Interest cos<span class=\"_ _0\"></span>ts are not included in </div>\n<div class=\"t m0 x6 hb y7c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the value of inv<span class=\"_ _0\"></span>entory. </div>\n<div class=\"t m0 x6 hb y7e ff4 fs7 fc1 sc0 ls0 ws23b\" style=\"z-index: 40;\">The cost pric<span class=\"_ _0\"></span>e of purchased goods is the acquisition pric<span class=\"_ _0\"></span>e. </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cost is based on the FIFO principle<span class=\"_ _0\"></span>. </div>\n<div class=\"t m0 xb hb y434 ff4 fs7 fc1 sc0 ls0 ws153\" style=\"z-index: 40;\">Net realizable v<span class=\"_ _0\"></span>alue is estimated sales price les<span class=\"_ _0\"></span>s selling </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">expenses.</div>\n<div class=\"t m0 xb h45 y67 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Services, and Sales &amp; Other</div>\n<div class=\"t m0 xb hb y68 ff4 fs7 fc1 sc0 ls0 wsa0\" style=\"z-index: 40;\">Inventories c<span class=\"_ _0\"></span>onsist of raw material, additiv<span class=\"_ _0\"></span>es, packaging </div>\n<div class=\"t m0 xb hb y69 ff4 fs7 fc1 sc0 ls0 ws14b\" style=\"z-index: 40;\">material and finished goods. Raw material in the V<span class=\"_ _0\"></span>AP unit </div>\n<div class=\"t m0 xb hb y83 ff4 fs7 fc1 sc0 ls0 ws20b\" style=\"z-index: 40;\">consists basic<span class=\"_ _0\"></span>ally of processed salmonids. Raw mat<span class=\"_ _0\"></span>erial is </div>\n<div class=\"t m0 xb hb y6a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">measured at f<span class=\"_ _0\"></span>air value at the time of harvesting. </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws1e7\" style=\"z-index: 40;\">Packaging material and additiv<span class=\"_ _0\"></span>es are valued at the lesser of </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws8e\" style=\"z-index: 40;\">cost or e<span class=\"_ _0\"></span>xpected sales price less sales c<span class=\"_ _0\"></span>osts. The FIFO principle </div>\n<div class=\"t m0 xb hb y6d ff4 fs7 fc1 sc0 ls0 ws22d\" style=\"z-index: 40;\">is used concerning the periodic as<span class=\"_ _0\"></span>signment of inventory cos<span class=\"_ _0\"></span>ts.</div>\n<div class=\"t m0 xb hb y6f ff4 fs7 fc1 sc0 ls0 ws103\" style=\"z-index: 40;\">Finished goods in inventory<span class=\"_ _0\"></span>, fresh or fr<span class=\"_ _0\"></span>ozen, are measured at </div>\n<div class=\"t m0 xb hb y70 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">the lesser of co<span class=\"_ _0\"></span>st or the expected sales price les<span class=\"_ _0\"></span>s sales costs. </div>\n<div class=\"t m0 xb hb y71 ff4 fs7 fc1 sc0 ls0 ws1c7\" style=\"z-index: 40;\">In a case, wher<span class=\"_ _0\"></span>e the cost price ex<span class=\"_ _0\"></span>ceeds the sales price less </div>\n<div class=\"t m0 xb hb y72 ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">sales cost, impairment is enter<span class=\"_ _0\"></span>ed and charged to the Income </div>\n<div class=\"t m0 xb hb y73 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 xb hb y75 ff4 fs7 fc1 sc0 ls0 ws4b1\" style=\"z-index: 40;\">The cost pric<span class=\"_ _0\"></span>e of goods produced in-house is the full pr<span class=\"_ _0\"></span>oduction </div>\n<div class=\"t m0 xb hb y76 ff4 fs7 fc1 sc0 ls0 ws66\" style=\"z-index: 40;\">cost, including pr<span class=\"_ _0\"></span>oduction costs, which can be only indirec<span class=\"_ _0\"></span>tly </div>\n<div class=\"t m0 xb hb y77 ff4 fs7 fc1 sc0 ls0 ws12f\" style=\"z-index: 40;\">allocated to pr<span class=\"_ _0\"></span>oduce goods, less general adminis<span class=\"_ _0\"></span>tration costs.</div>\n<div class=\"t m0 xb h45 y78 ff13 fsa fc1 sc0 ls4e ws4b2\" style=\"z-index: 40;\">FOF</div>\n<div class=\"t m0 xb hb y79 ff4 fs7 fc1 sc0 ls0 wse5\" style=\"z-index: 40;\">Raw materials and purchased c<span class=\"_ _0\"></span>ommodities are valued at the </div>\n<div class=\"t m0 xb hb y7a ff4 fs7 fc1 sc0 ls0 ws249\" style=\"z-index: 40;\">lower of his<span class=\"_ _0\"></span>torical cost and ne<span class=\"_ _0\"></span>t realizable value in acc<span class=\"_ _0\"></span>ordance </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">with the FIFO principle.</div>\n<div class=\"t m0 xb hb y7d ff4 fs7 fc1 sc0 ls0 ws1b0\" style=\"z-index: 40;\">Finished goods are fishmeal, oil and f<span class=\"_ _0\"></span>eed ready for delivery </div>\n<div class=\"t m0 xb hb y7e ff4 fs7 fc1 sc0 ls0 ws4a\" style=\"z-index: 40;\">to customer<span class=\"_ _14b\"></span>, valued at the lower of c<span class=\"_ _0\"></span>ost and net realizable </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws24b\" style=\"z-index: 40;\">value. The c<span class=\"_ _0\"></span>ost of finished goods includes any proc<span class=\"_ _0\"></span>essing </div>\n<div class=\"t m0 xb hb y80 ff4 fs7 fc1 sc0 ls0 ws36\" style=\"z-index: 40;\">costs that hav<span class=\"_ _0\"></span>e incurred. Proces<span class=\"_ _0\"></span>sing costs consist o<span class=\"_ _0\"></span>f logistics, </div>\n<div class=\"t m0 xb hb y81 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">handling and stor<span class=\"_ _0\"></span>age costs.</div>\n<div class=\"t m0 xc hb y434 ff4 fs7 fc1 sc0 ls0 ws4b1\" style=\"z-index: 40;\">The cost pric<span class=\"_ _0\"></span>e of goods produced in-house is the full pr<span class=\"_ _0\"></span>oduction </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws66\" style=\"z-index: 40;\">cost, including pr<span class=\"_ _0\"></span>oduction costs, which can be only indirec<span class=\"_ _0\"></span>tly </div>\n<div class=\"t m0 xc hb y66 ff4 fs7 fc1 sc0 ls0 ws12f\" style=\"z-index: 40;\">allocated to pr<span class=\"_ _0\"></span>oduce goods, less general adminis<span class=\"_ _0\"></span>tration costs. </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 30px; height: 622px; width: 371px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 67px; height: 342px; width: 369px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 589px; height: 63px; width: 367px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 30px; height: 627px; width: 371px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 67px; height: 347px; width: 369px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 589px; height: 68px; width: 367px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">V<span class=\"_ _0\"></span>ALU<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TION OF BIOLOGICAL ASSETS</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 wsca\" style=\"z-index: 40;\">IAS 41 require<span class=\"_ _0\"></span>s biomass to be accounted f<span class=\"_ _0\"></span>or at the estimated </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws323\" style=\"z-index: 40;\">fair v<span class=\"_ _0\"></span>alue net of sales costs and harv<span class=\"_ _0\"></span>esting costs. The </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wscd\" style=\"z-index: 40;\">calculation of the estimat<span class=\"_ _0\"></span>ed fair value is based on marke<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws208\" style=\"z-index: 40;\">prices f<span class=\"_ _0\"></span>or harvested fish. In the acc<span class=\"_ _0\"></span>ounts, the change in </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws1f\" style=\"z-index: 40;\">estimated f<span class=\"_ _0\"></span>air value is entered to the Inc<span class=\"_ _0\"></span>ome Statement on </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">a continuous basis.</div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws31\" style=\"z-index: 40;\">The Group\u2019<span class=\"_ _0\"></span>s biological assets are salmon at all st<span class=\"_ _0\"></span>ages of the </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws97\" style=\"z-index: 40;\">life cy<span class=\"_ _0\"></span>cle. The fish is divided into two main groups, depending </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">on the stage of the lif<span class=\"_ _0\"></span>e cycle. The firs<span class=\"_ _0\"></span>t group is fish produced </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws2c9\" style=\"z-index: 40;\">on land in fresh w<span class=\"_ _0\"></span>ater<span class=\"_ _0\"></span>. The second is, when the fish ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">released to sea.</div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws1d8\" style=\"z-index: 40;\">For the firs<span class=\"_ _0\"></span>t group, historical c<span class=\"_ _0\"></span>ost is deemed a reasonable </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws4b5\" style=\"z-index: 40;\">approach to f<span class=\"_ _0\"></span>air value, as there is little biological </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>ormation. This assessment must be seen in the light of </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws94\" style=\"z-index: 40;\">the fact that smolts ar<span class=\"_ _0\"></span>e currently released to sea at a st<span class=\"_ _0\"></span>age </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">when their weight is s<span class=\"_ _0\"></span>till relatively low<span class=\"_ _0\"></span>. </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws92\" style=\"z-index: 40;\">For the sec<span class=\"_ _0\"></span>ond group, the fair v<span class=\"_ _0\"></span>alue is calculated by applying </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws30\" style=\"z-index: 40;\">a present v<span class=\"_ _0\"></span>alue model at level 3 in the fair v<span class=\"_ _0\"></span>alue hierarchy </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">in IFRS 13. In accor<span class=\"_ _0\"></span>dance with the principle in IFRS 13 for </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws95\" style=\"z-index: 40;\">highest and best use<span class=\"_ _0\"></span>, the Group considers optimal harv<span class=\"_ _0\"></span>est </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">weight t<span class=\"_ _0\"></span>o be for Farming FO 5.2 kg gu<span class=\"_ _0\"></span>tted weight (6.3 kg live </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 wsd9\" style=\"z-index: 40;\">weight) and f<span class=\"_ _0\"></span>or Farming SCT 4.9 kg gutted w<span class=\"_ _0\"></span>eight (6.0 kg live </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">weight).</div>\n<div class=\"t m0 x6 h45 y4d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The valuation model</div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws271\" style=\"z-index: 40;\">The valuation model calculate<span class=\"_ _0\"></span>s the net present value of </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">expected c<span class=\"_ _0\"></span>ash flow from biological assets.</div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws1a8\" style=\"z-index: 40;\">Changes to estimat<span class=\"_ _0\"></span>ed fair value of biological as<span class=\"_ _0\"></span>sets are </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws1ed\" style=\"z-index: 40;\">presented on the line F<span class=\"_ _0\"></span>air value adjustments of biological </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">assets in the Inc<span class=\"_ _0\"></span>ome Statement. </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1ed\" style=\"z-index: 40;\">The measurement unit is the individual fish. How<span class=\"_ _0\"></span>ever<span class=\"_ _5d\"></span>, for </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">practical r<span class=\"_ _0\"></span>easons, cash flows and estimates ar<span class=\"_ _0\"></span>e carried out </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per locality<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Main components in the model ar<span class=\"_ _0\"></span>e:</div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Volume</div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Production costs</div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Sales price</div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Discount rate</div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Volume</div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws12e\" style=\"z-index: 40;\">Estimated harv<span class=\"_ _0\"></span>est volume is based on the actual number of </div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws146\" style=\"z-index: 40;\">fish in the sea on the balance sheet dat<span class=\"_ _0\"></span>e, minus estimated </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws70\" style=\"z-index: 40;\">future mort<span class=\"_ _0\"></span>ality from balance sheet date and multiplied b<span class=\"_ _0\"></span>y </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">optimal harves<span class=\"_ _0\"></span>t weight per fish.</div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws11\" style=\"z-index: 40;\">Futur<span class=\"_ _0\"></span>e monthly mortality is estimated to be f<span class=\"_ _0\"></span>or Farming FO </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws12e\" style=\"z-index: 40;\">0.9% (2022: 0.9%) and for F<span class=\"_ _0\"></span>arming SCT 2.0% (2022: 2.0%) of </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the number of incoming fish per month.</div>\n<div class=\"t m0 xb h45 y41 ff13 fsa fc1 sc0 ls4f ws4b6\" style=\"z-index: 40;\">Cost</div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws70\" style=\"z-index: 40;\">Estimated fu<span class=\"_ _0\"></span>ture costs ar<span class=\"_ _0\"></span>e based on the Group\u00b4s prognoses </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">per locality<span class=\"_ _0\"></span>. Cost comprises mainly f<span class=\"_ _0\"></span>eed, production, harvest, </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">and transport co<span class=\"_ _0\"></span>sts.</div>\n<div class=\"t m0 xb h45 y46 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Price</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws9a\" style=\"z-index: 40;\">Estimated sales pric<span class=\"_ _0\"></span>es are based on externally quot<span class=\"_ _0\"></span>ed prices </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">from Fish Pool with adjus<span class=\"_ _0\"></span>tments to local conditions. </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">Fish Pool is a marketplac<span class=\"_ _0\"></span>e for financial purchase and sale </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 ws1f6\" style=\"z-index: 40;\">agreements f<span class=\"_ _0\"></span>or superior Norwegian salmon size 3-6 kg </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">gutted weigh<span class=\"_ _0\"></span>t. The volume on Fish Pool is, howe<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>, limited. </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws1b3\" style=\"z-index: 40;\">This market may ther<span class=\"_ _0\"></span>efore be c<span class=\"_ _0\"></span>onsidered insufficiently active </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">and eff<span class=\"_ _0\"></span>ective. Despite this, Bakka <span class=\"_ _13d\"></span>frost\u2019s opinion is that the </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws27\" style=\"z-index: 40;\">observable f<span class=\"_ _0\"></span>orward prices ar<span class=\"_ _0\"></span>e the best approach to a pric<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for the sale of salmon. </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">The prices ar<span class=\"_ _0\"></span>e reduced for harv<span class=\"_ _0\"></span>esting costs, freigh<span class=\"_ _0\"></span>t costs to </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws253\" style=\"z-index: 40;\">market t<span class=\"_ _0\"></span>o arrive at a net value back<span class=\"_ _0\"></span>-to-f<span class=\"_ _0\"></span>arm and for Farming </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws300\" style=\"z-index: 40;\">FO also re<span class=\"_ _0\"></span>venue tax. The valuation also re<span class=\"_ _0\"></span>flects the expected </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">quality grading.</div>\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Discounts </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws5a\" style=\"z-index: 40;\">The estimated fu<span class=\"_ _0\"></span>ture cash flow is discounted monthly<span class=\"_ _0\"></span>. The </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 wse9\" style=\"z-index: 40;\">monthly discount rat<span class=\"_ _0\"></span>e on 31 December 2021 is 6.0% (2022: </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws27\" style=\"z-index: 40;\">6.0%) per month for F<span class=\"_ _0\"></span>arming FO and 4.0% (2022: 4.0%) per </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws29d\" style=\"z-index: 40;\">month for F<span class=\"_ _0\"></span>arming SCT<span class=\"_ _5d\"></span>. The discount rate c<span class=\"_ _0\"></span>onsiders a risk </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">adjustment and time value<span class=\"_ _0\"></span>. The risk adjustment considers the </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">volatility in volume<span class=\"_ _0\"></span>, cost, and price.</div>\n<div class=\"t m0 xc h45 y65 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Mortality</div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">Mortality abov<span class=\"_ _0\"></span>e normal will be accounted f<span class=\"_ _0\"></span>or when a farming </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 wsa7\" style=\"z-index: 40;\">site either experienc<span class=\"_ _0\"></span>es elevated mortality o<span class=\"_ _0\"></span>ver time or </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">mortality due to an incident.</div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws22\" style=\"z-index: 40;\">Costs r<span class=\"_ _0\"></span>elated to abnormal mortality will be recogniz<span class=\"_ _0\"></span>ed in </div>\n<div class=\"t m0 xc hb y3f ff4 fs7 fc1 sc0 ls0 ws18\" style=\"z-index: 40;\">the Income Stat<span class=\"_ _0\"></span>ement and presented on the line for changes </div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 ws1f\" style=\"z-index: 40;\">in inventory<span class=\"_ _0\"></span>, while normal mortality is classified as part of </div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">production c<span class=\"_ _0\"></span>osts.</div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws1bf\" style=\"z-index: 40;\">Bakka <span class=\"_ _7e\"></span>frost uses a c<span class=\"_ _0\"></span>ommon indicator and threshold f<span class=\"_ _0\"></span>or all </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws32d\" style=\"z-index: 40;\">farming sites t<span class=\"_ _0\"></span>o assess normal and abnormal mortality<span class=\"_ _0\"></span>. </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws161\" style=\"z-index: 40;\">Indication of abnormal mortality is when a f<span class=\"_ _0\"></span>arming site in </div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">a month regist<span class=\"_ _0\"></span>ers mortality exceeding 1.5% (2022: 1.5%) f<span class=\"_ _0\"></span>or </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws42\" style=\"z-index: 40;\">Farming FO and 4.0% (2022: <span class=\"_ _0\"></span>4.0%) for Farming SCT of the </div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">incoming number of fish. A mor<span class=\"_ _0\"></span>e detailed assessment is then </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 wse7\" style=\"z-index: 40;\">carried out to e<span class=\"_ _0\"></span>valuate, whether mort<span class=\"_ _0\"></span>ality is abnormal. These </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">assessments consider the c<span class=\"_ _0\"></span>ause of mortality and the size of </div>\n<div class=\"t m0 xc hb y4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the fish. </div>\n<div class=\"t m0 xc h45 y4d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SIGNIFICANT ASSUMPTIONS SENSITIVITY</div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 ws1a\" style=\"z-index: 40;\">The estimate of f<span class=\"_ _0\"></span>air value of biomass will alw<span class=\"_ _0\"></span>ays be based on </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">uncertain assump<span class=\"_ _0\"></span>tions, even though the company has built </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">substantial e<span class=\"_ _0\"></span>xpertise in assessing these factors. </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">The Group consider<span class=\"_ _0\"></span>s three components to be ke<span class=\"_ _0\"></span>y parameters </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws2d0\" style=\"z-index: 40;\">for v<span class=\"_ _0\"></span>aluation. These are: average pric<span class=\"_ _0\"></span>e, monthly discount </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws24b\" style=\"z-index: 40;\">rate and es<span class=\"_ _0\"></span>timated biomass volume. In the table abo<span class=\"_ _0\"></span>ve a </div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">simulated sensitivity analysis to chang<span class=\"_ _0\"></span>es in fair value of the </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">biological assets is portr<span class=\"_ _0\"></span>ayed in the event of chang<span class=\"_ _0\"></span>es in these </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">paramet<span class=\"_ _0\"></span>ers. </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 66px; height: 729px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y46 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1b5\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivable and o<span class=\"_ _0\"></span>ther receivables ar<span class=\"_ _0\"></span>e presented at </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">fac<span class=\"_ _0\"></span>e value less provisions f<span class=\"_ _0\"></span>or bad debts. Provisions f<span class=\"_ _0\"></span>or bad </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">debts are made based on an individual as<span class=\"_ _0\"></span>sessment of the </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">receiv<span class=\"_ _0\"></span>ables concerned. Due to insignific<span class=\"_ _0\"></span>ant cost and the short </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws150\" style=\"z-index: 40;\">credit period, amortized c<span class=\"_ _0\"></span>ost is equivalent to f<span class=\"_ _0\"></span>ace value less </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for<span class=\"_ _0\"></span>eseeable losses.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 137px; width: 369px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 142px; width: 369px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FINANCIAL INSTRUMENT<span class=\"_ _0\"></span>S</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">In accor<span class=\"_ _0\"></span>dance with IFRS 9, financial instruments f<span class=\"_ _0\"></span>alling within </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws24f\" style=\"z-index: 40;\">its remit ar<span class=\"_ _0\"></span>e classified into the following categ<span class=\"_ _0\"></span>ories: fair value </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wsb7\" style=\"z-index: 40;\">with changes in value ent<span class=\"_ _0\"></span>ered to the Income Stat<span class=\"_ _0\"></span>ement<span class=\"_ _5e\"></span>, hold </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws118\" style=\"z-index: 40;\">until maturity<span class=\"_ _0\"></span>, loans and receivables, av<span class=\"_ _0\"></span>ailable for sale, and </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">other liabilities.</div>\n\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws215\" style=\"z-index: 40;\">Financial instruments at f<span class=\"_ _0\"></span>air value with changes in value </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">entered t<span class=\"_ _0\"></span>o the Income Statement</div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">Financial instruments, which are held primarily f<span class=\"_ _0\"></span>or buying or </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws2bb\" style=\"z-index: 40;\">selling in the short term, are classified as being held f<span class=\"_ _0\"></span>or trading </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">purposes. These instruments ar<span class=\"_ _0\"></span>e included in the category of </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws1f0\" style=\"z-index: 40;\">financial instruments rec<span class=\"_ _0\"></span>ognized at fair value with chang<span class=\"_ _0\"></span>es </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws6e\" style=\"z-index: 40;\">in value enter<span class=\"_ _0\"></span>ed to the Income Statement alongside f<span class=\"_ _0\"></span>orward </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">currency contr<span class=\"_ _0\"></span>acts, which are rec<span class=\"_ _0\"></span>ognized at fair value with </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">changes in value<span class=\"_ _0\"></span>, entered to the Income St<span class=\"_ _0\"></span>atement.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 478px; height: 187px; width: 372px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y43 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Hedge acc<span class=\"_ _0\"></span>ounting</div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws10b\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t rate swaps and f<span class=\"_ _0\"></span>orward curr<span class=\"_ _0\"></span>ency settlement contracts </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws46a\" style=\"z-index: 40;\">are used as hedges of it<span class=\"_ _0\"></span>s exposure to f<span class=\"_ _0\"></span>oreign currency </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">risk, interes<span class=\"_ _0\"></span>t expenses and instalment payments in for<span class=\"_ _0\"></span>eign </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">currencies. The hedges ar<span class=\"_ _0\"></span>e cash flow hedges.</div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1ca\" style=\"z-index: 40;\">The eff<span class=\"_ _0\"></span>ective portion of the gain or loss on the hedging </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws268\" style=\"z-index: 40;\">instrument is rec<span class=\"_ _0\"></span>ognized directly in other c<span class=\"_ _0\"></span>omprehensive </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">income in the cash flow hedg<span class=\"_ _0\"></span>e reserve.</div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws195\" style=\"z-index: 40;\">Amounts rec<span class=\"_ _0\"></span>ognized as other comprehensiv<span class=\"_ _0\"></span>e income are </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws3fb\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>erred to the Income St<span class=\"_ _0\"></span>atement, when the hedged </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws1ae\" style=\"z-index: 40;\">transaction aff<span class=\"_ _0\"></span>ects profit or loss, and when financial liabilities </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws1bf\" style=\"z-index: 40;\">are settled, such as when the hedged financial inc<span class=\"_ _0\"></span>ome or </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">financial expense is rec<span class=\"_ _0\"></span>ognized.</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws2f\" style=\"z-index: 40;\">If the for<span class=\"_ _0\"></span>ecast transactions or commitments ar<span class=\"_ _0\"></span>e no longer </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws112\" style=\"z-index: 40;\">expected t<span class=\"_ _0\"></span>o occur<span class=\"_ _0\"></span>, the cumulative gain or los<span class=\"_ _0\"></span>s, previously </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1e0\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in equity, is tr<span class=\"_ _0\"></span>ansferred to the Inc<span class=\"_ _0\"></span>ome Statement. </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws100\" style=\"z-index: 40;\">If the hedging instrument expir<span class=\"_ _0\"></span>es or is sold, terminated, or </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws34f\" style=\"z-index: 40;\">exer<span class=\"_ _0\"></span>cised without replacement or r<span class=\"_ _0\"></span>ollover<span class=\"_ _5d\"></span>, or if its designation </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">as a hedge is re<span class=\"_ _0\"></span>voked, any cumulative gain or loss, pr<span class=\"_ _0\"></span>eviously </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws1e1\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in other comprehensiv<span class=\"_ _0\"></span>e income, remain in other </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws57\" style=\"z-index: 40;\">comprehensiv<span class=\"_ _0\"></span>e income until firm commitment aff<span class=\"_ _0\"></span>ects profit </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">or loss, or settlement payments ar<span class=\"_ _0\"></span>e made.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 34px; width: 372px; z-index: 5;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 425px; width: 372px; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 39px; width: 372px; z-index: 4;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 430px; width: 372px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 25px; width: 372px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 771px; width: 372px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 30px; width: 372px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 776px; width: 372px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 xb h45 y3f ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">PRO<span class=\"_ _0\"></span>VISIONS FOR ONEROUS CONTRA<span class=\"_ _0\"></span>CTS</div>\n<div class=\"t m0 xb h45 y40 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES </div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws139\" style=\"z-index: 40;\">The Group enters sales c<span class=\"_ _0\"></span>ontracts for v<span class=\"_ _0\"></span>alue added salmon </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">products (V<span class=\"_ _0\"></span>AP) on an on-going basis. The contr<span class=\"_ _0\"></span>acts involve </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws405\" style=\"z-index: 40;\">physical se<span class=\"_ _0\"></span>ttlement<span class=\"_ _5e\"></span>, and deliveries associat<span class=\"_ _0\"></span>ed with the </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">contrac<span class=\"_ _0\"></span>ts form part of the Group<span class=\"_ _0\"></span>\u2019s normal business activities. </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The contrac<span class=\"_ _0\"></span>ts contain no built-in deriv<span class=\"_ _0\"></span>ative elements.</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws1ee\" style=\"z-index: 40;\">With respect t<span class=\"_ _0\"></span>o fixed-price contrac<span class=\"_ _0\"></span>ts, which result in the </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws37\" style=\"z-index: 40;\">Group being obligated t<span class=\"_ _0\"></span>o sell salmon products at a price </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws32\" style=\"z-index: 40;\">less than production c<span class=\"_ _0\"></span>ost (including fair value adjus<span class=\"_ _0\"></span>tment </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 ws258\" style=\"z-index: 40;\">of raw mat<span class=\"_ _0\"></span>erials at the point of harvesting), the contr<span class=\"_ _0\"></span>acts </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 wsa5\" style=\"z-index: 40;\">are consider<span class=\"_ _0\"></span>ed onerous, and provisions ar<span class=\"_ _0\"></span>e calculated and </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws82\" style=\"z-index: 40;\">entered t<span class=\"_ _0\"></span>o the statement of financial position. The pro<span class=\"_ _0\"></span>vision </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">is charged to the Income S<span class=\"_ _0\"></span>tatement.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 254px; height: 286px; width: 373px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 254px; height: 291px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Earnings per share (EPS)</div>\n<div class=\"t m0 xc h45 y86 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Basic earnings per share</div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws278\" style=\"z-index: 40;\">Basic EPS is calculated by dividing the pr<span class=\"_ _0\"></span>ofit attributable </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws23a\" style=\"z-index: 40;\">to equity holders of the c<span class=\"_ _0\"></span>ompany by the weighted av<span class=\"_ _0\"></span>erage </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws27c\" style=\"z-index: 40;\">number of ordinary shar<span class=\"_ _0\"></span>es in issue during the year<span class=\"_ _5d\"></span>, excluding </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws20e\" style=\"z-index: 40;\">ordinary share<span class=\"_ _0\"></span>s purchased by the company and held as </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">treasury share<span class=\"_ _0\"></span>s. </div>\n<div class=\"t m0 xc h45 y3a ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Diluted earnings per shar<span class=\"_ _0\"></span>e</div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">Diluted earnings per shar<span class=\"_ _0\"></span>e are adjusted for the dilu<span class=\"_ _0\"></span>tion effect </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws37\" style=\"z-index: 40;\">of issued share op<span class=\"_ _0\"></span>tions. Bakka <span class=\"_ _135\"></span>frost has no shar<span class=\"_ _0\"></span>e options </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">outstanding.</div>\n<div class=\"t m0 xc h45 y3f ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Adjus<span class=\"_ _0\"></span>ted earnings per share</div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 ws145\" style=\"z-index: 40;\">Adjusted EPS is based on the r<span class=\"_ _0\"></span>eversal of c<span class=\"_ _0\"></span>ertain fair value </div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">adjustments shown in the t<span class=\"_ _0\"></span>able above, as it is Bakka <span class=\"_ _ab\"></span>frost\u2019s </div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">view that this figure pr<span class=\"_ _0\"></span>ovides a more reliable measur<span class=\"_ _0\"></span>e of the </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">underlying performanc<span class=\"_ _0\"></span>e.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 440px; height: 361px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 440px; height: 366px; width: 371px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 wsd3\" style=\"z-index: 40;\">Related parties are in this r<span class=\"_ _0\"></span>espect considered as persons or </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">legal entities, which directly or indir<span class=\"_ _0\"></span>ectly possess significant </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws16\" style=\"z-index: 40;\">influence on the Bakka <span class=\"_ _ab\"></span>frost Gr<span class=\"_ _0\"></span>oup through shareholding or </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws24b\" style=\"z-index: 40;\">position and vice ver<span class=\"_ _0\"></span>sa. Related party transactions are at </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">arm\u2019s length terms.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 100px; width: 370px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 105px; width: 370px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag253": {
   "value": "\n<div><br/></div>\n<div><br/></div>\n<div class=\"t m0 xb h52 y3f ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.2 B<span class=\"_ _0\"></span>ASIS OF PRESENT<span class=\"_ _0\"></span>A<span class=\"_ _5d\"></span>TION</div>\n\n<div class=\"t m0 xb hb y40 ff4 fs7 fc1 sc0 ls0 ws12e\" style=\"z-index: 40;\">The consolidated financial s<span class=\"_ _0\"></span>tatements comprises the income </div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 wsca\" style=\"z-index: 40;\">statement, st<span class=\"_ _0\"></span>atement of comprehensiv<span class=\"_ _0\"></span>e income, statement o<span class=\"_ _0\"></span>f </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws34f\" style=\"z-index: 40;\">financial position, specification of changes in equity<span class=\"_ _0\"></span>, cash flow </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws13\" style=\"z-index: 40;\">statement and no<span class=\"_ _0\"></span>te disclosures for the Gr<span class=\"_ _0\"></span>oup. The accounting </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws22c\" style=\"z-index: 40;\">year equals the calendar y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>. The financial statements wer<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 wse4\" style=\"z-index: 40;\">formally dr<span class=\"_ _0\"></span>awn up in accordanc<span class=\"_ _0\"></span>e with International Financial </div>\n<div class=\"t m0 xb hb y46 ff4 fs7 fc1 sc0 ls0 ws19\" style=\"z-index: 40;\">Reporting Standar<span class=\"_ _0\"></span>ds (IFRS) and the interpretations issued by </div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws249\" style=\"z-index: 40;\">the International Ac<span class=\"_ _0\"></span>counting Standards Boar<span class=\"_ _0\"></span>d as approved by </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws279\" style=\"z-index: 40;\">the European Community and the additional r<span class=\"_ _0\"></span>equirements in </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the Far<span class=\"_ _0\"></span>oese Financial Reporting act.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 328px; height: 193px; width: 382px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 ws484\" style=\"z-index: 40;\">The consolidated financial s<span class=\"_ _0\"></span>tatements for the period </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws390\" style=\"z-index: 40;\">1 January to 31 December 2023 c<span class=\"_ _0\"></span>omprises both the </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">Consolidated Annual Report and Ac<span class=\"_ _0\"></span>counts for P/F Bakka <span class=\"_ _b5\"></span>fros<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws1b3\" style=\"z-index: 40;\">and its subsidiaries (Group) and the separ<span class=\"_ _0\"></span>ate Annual Accounts </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for the par<span class=\"_ _0\"></span>ent company.</div>\n\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws30\" style=\"z-index: 40;\">The financial statements w<span class=\"_ _0\"></span>ere formally authoriz<span class=\"_ _0\"></span>ed for issue </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">by the Board o<span class=\"_ _0\"></span>f Directors on 27 March 2024.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 161px; height: 43px; width: 382px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws11a\" style=\"z-index: 40;\">The financial statements hav<span class=\"_ _0\"></span>e been prepared on a historic<span class=\"_ _0\"></span>al </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">cost basis e<span class=\"_ _0\"></span>xcept f<span class=\"_ _0\"></span>or where IFRS requires r<span class=\"_ _0\"></span>ecognition at fair </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">value, mainly v<span class=\"_ _0\"></span>aluation of licences, which ar<span class=\"_ _0\"></span>e acquired by </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">business combinations, and of biomas<span class=\"_ _0\"></span>s.</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws1cd\" style=\"z-index: 40;\">Preparation o<span class=\"_ _0\"></span>f the financial statements involv<span class=\"_ _0\"></span>es the use </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws1cd\" style=\"z-index: 40;\">of estimate<span class=\"_ _0\"></span>s and assumptions. Changes in estimates and </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws204\" style=\"z-index: 40;\">estimated assump<span class=\"_ _0\"></span>tions are accounted f<span class=\"_ _0\"></span>or when they occur<span class=\"_ _5d\"></span>. </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 wse7\" style=\"z-index: 40;\">Descriptions about the v<span class=\"_ _0\"></span>arious estimates applied are giv<span class=\"_ _0\"></span>en in </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the notes to the ac<span class=\"_ _0\"></span>counts where rele<span class=\"_ _0\"></span>vant.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 478px; width: 382px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 105px; width: 371px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag254": {
   "value": "\n<div class=\"t m0 xb hb y40 ff4 fs7 fc1 sc0 ls0 ws12e\" style=\"z-index: 40;\">The consolidated financial s<span class=\"_ _0\"></span>tatements comprises the income </div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 wsca\" style=\"z-index: 40;\">statement, st<span class=\"_ _0\"></span>atement of comprehensiv<span class=\"_ _0\"></span>e income, statement o<span class=\"_ _0\"></span>f </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws34f\" style=\"z-index: 40;\">financial position, specification of changes in equity<span class=\"_ _0\"></span>, cash flow </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws13\" style=\"z-index: 40;\">statement and no<span class=\"_ _0\"></span>te disclosures for the Gr<span class=\"_ _0\"></span>oup. The accounting </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws22c\" style=\"z-index: 40;\">year equals the calendar y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>. The financial statements wer<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 wse4\" style=\"z-index: 40;\">formally dr<span class=\"_ _0\"></span>awn up in accordanc<span class=\"_ _0\"></span>e with International Financial </div>\n<div class=\"t m0 xb hb y46 ff4 fs7 fc1 sc0 ls0 ws19\" style=\"z-index: 40;\">Reporting Standar<span class=\"_ _0\"></span>ds (IFRS) and the interpretations issued by </div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws249\" style=\"z-index: 40;\">the International Ac<span class=\"_ _0\"></span>counting Standards Boar<span class=\"_ _0\"></span>d as approved by </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws279\" style=\"z-index: 40;\">the European Community and the additional r<span class=\"_ _0\"></span>equirements in </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the Far<span class=\"_ _0\"></span>oese Financial Reporting act.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 328px; height: 193px; width: 382px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag255": {
   "value": "\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws30\" style=\"z-index: 40;\">The financial statements w<span class=\"_ _0\"></span>ere formally authoriz<span class=\"_ _0\"></span>ed for issue </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">by the Board o<span class=\"_ _0\"></span>f Directors on 27 March 2024.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 161px; height: 43px; width: 382px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag258": {
   "value": "\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t m0 xc h52 y8a ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.3 C<span class=\"_ _0\"></span>ONSOLIDA<span class=\"_ _5d\"></span>TION PRINCIPLES</div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws35\" style=\"z-index: 40;\">The consolidated financial s<span class=\"_ _0\"></span>tatements include P/F Bakka-</div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws143\" style=\"z-index: 40;\">frost and the subsidiarie<span class=\"_ _0\"></span>s over which P/F Bakka <span class=\"_ _14d\"></span>frost </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws2ee\" style=\"z-index: 40;\">has a controlling influenc<span class=\"_ _0\"></span>e either by shareholding or by </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws195\" style=\"z-index: 40;\">agreement. A contr<span class=\"_ _0\"></span>olling interest is normally deemed to </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws29\" style=\"z-index: 40;\">exist when o<span class=\"_ _0\"></span>wnership directly or indirectly e<span class=\"_ _0\"></span>xceeds 50% </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws23b\" style=\"z-index: 40;\">of the vo<span class=\"_ _0\"></span>ting rights. Controlling inter<span class=\"_ _0\"></span>est may also exist by </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 wsec\" style=\"z-index: 40;\">nature of agr<span class=\"_ _0\"></span>eement. Similarly, limitations in vo<span class=\"_ _0\"></span>ting rights </div>\n<div class=\"t m0 xc hb y3f ff4 fs7 fc1 sc0 ls0 ws223\" style=\"z-index: 40;\">by agreement may impede e<span class=\"_ _0\"></span>xercise of c<span class=\"_ _0\"></span>ontrol, and the </div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">investment c<span class=\"_ _0\"></span>oncerned will be considered an associat<span class=\"_ _0\"></span>e.</div>\n\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws223\" style=\"z-index: 40;\">Newly acquir<span class=\"_ _0\"></span>ed subsidiaries are included from the date </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">on which a controlling int<span class=\"_ _0\"></span>erest is secured, and div<span class=\"_ _0\"></span>ested </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws1ac\" style=\"z-index: 40;\">subsidiaries are included up until the date o<span class=\"_ _0\"></span>f divestment. </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws235\" style=\"z-index: 40;\">The consolidated ac<span class=\"_ _0\"></span>counts have been prepar<span class=\"_ _0\"></span>ed in accordanc<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 wsb5\" style=\"z-index: 40;\">with uniform ac<span class=\"_ _0\"></span>counting principles for similar transac<span class=\"_ _0\"></span>tions in </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">all companies included in the c<span class=\"_ _0\"></span>onsolidated accounts.</div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws42d\" style=\"z-index: 40;\">All material transactions and balanc<span class=\"_ _0\"></span>es between Group </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Companies have been eliminated.</div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 ws485\" style=\"z-index: 40;\">Shares in subsidiaries hav<span class=\"_ _0\"></span>e been eliminated in the consolidated </div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws382\" style=\"z-index: 40;\">financial statements in ac<span class=\"_ _0\"></span>cordance with the ac<span class=\"_ _0\"></span>quisition </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 ws49\" style=\"z-index: 40;\">method. This means that the acquir<span class=\"_ _0\"></span>ed company\u2019s assets and </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws12f\" style=\"z-index: 40;\">liabilities are r<span class=\"_ _0\"></span>eported at fair value at the date o<span class=\"_ _0\"></span>f acquisition, </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">with any exc<span class=\"_ _0\"></span>ess value being classified as goodwill. Where the </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws4c\" style=\"z-index: 40;\">fair v<span class=\"_ _0\"></span>alue of the assets acquired e<span class=\"_ _0\"></span>xceeds the payment made, </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">the differ<span class=\"_ _0\"></span>ence is treated as negativ<span class=\"_ _0\"></span>e goodwill in the Income </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">When shares ar<span class=\"_ _0\"></span>e acquired in stages, the v<span class=\"_ _0\"></span>alue basis of the </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws80\" style=\"z-index: 40;\">assets and liabilities is the date<span class=\"_ _0\"></span>, the Group was f<span class=\"_ _0\"></span>ormed. Later </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws204\" style=\"z-index: 40;\">acquisition of asse<span class=\"_ _0\"></span>ts in existing subsidiaries will not aff<span class=\"_ _0\"></span>ect </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws44\" style=\"z-index: 40;\">the value of asse<span class=\"_ _0\"></span>ts or liabilities, excep<span class=\"_ _0\"></span>t for goodwill, which is </div>\n<div class=\"t m0 xc hb y58 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">calculated with each acquisition.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 449px; width: 382px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 659px; width: 382px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 664px; width: 382px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws35a\" style=\"z-index: 40;\">Investments in c<span class=\"_ _0\"></span>ompanies in which the Group has a significant </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws42\" style=\"z-index: 40;\">influence (associated c<span class=\"_ _0\"></span>ompanies) are treated in ac<span class=\"_ _0\"></span>cordance </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws246\" style=\"z-index: 40;\">with the equity method in the consolidat<span class=\"_ _0\"></span>ed accounts. A </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws300\" style=\"z-index: 40;\">considerable influenc<span class=\"_ _0\"></span>e is normally deemed to exist when the </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">Group owns 20\u201350% o<span class=\"_ _0\"></span>f the voting capital. The Group<span class=\"_ _0\"></span>\u2019s share </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws4e\" style=\"z-index: 40;\">of the pro<span class=\"_ _0\"></span>fits in such companies is based on profit after tax, </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws63\" style=\"z-index: 40;\">less internal gains, and depr<span class=\"_ _0\"></span>eciation on excess v<span class=\"_ _0\"></span>alue due to </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws101\" style=\"z-index: 40;\">the cost pric<span class=\"_ _0\"></span>e of the shares being higher than the acquir<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">portion of book equity<span class=\"_ _0\"></span>. In the Income Statement, the pro<span class=\"_ _0\"></span>fit </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws13a\" style=\"z-index: 40;\">share is pre<span class=\"_ _0\"></span>sented on a separate line, while the asse<span class=\"_ _0\"></span>ts are </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws61\" style=\"z-index: 40;\">presented in the s<span class=\"_ _0\"></span>tatement of financial position as non-</div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 wsfe\" style=\"z-index: 40;\">current financial asset<span class=\"_ _0\"></span>s. The accounting principles used by </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws85\" style=\"z-index: 40;\">associated companies hav<span class=\"_ _0\"></span>e been changed where necessary </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws14\" style=\"z-index: 40;\">to achiev<span class=\"_ _0\"></span>e consistency with the principles used by the Gr<span class=\"_ _0\"></span>oup.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 533px; height: 263px; width: 371px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 533px; height: 268px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 533px; height: 273px; width: 371px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag257": {
   "value": "\n<div><br/></div>\n<div class=\"t m0 xc h52 y8a ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.3 C<span class=\"_ _0\"></span>ONSOLIDA<span class=\"_ _5d\"></span>TION PRINCIPLES</div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws35\" style=\"z-index: 40;\">The consolidated financial s<span class=\"_ _0\"></span>tatements include P/F Bakka-</div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws143\" style=\"z-index: 40;\">frost and the subsidiarie<span class=\"_ _0\"></span>s over which P/F Bakka <span class=\"_ _14d\"></span>frost </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws2ee\" style=\"z-index: 40;\">has a controlling influenc<span class=\"_ _0\"></span>e either by shareholding or by </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws195\" style=\"z-index: 40;\">agreement. A contr<span class=\"_ _0\"></span>olling interest is normally deemed to </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws29\" style=\"z-index: 40;\">exist when o<span class=\"_ _0\"></span>wnership directly or indirectly e<span class=\"_ _0\"></span>xceeds 50% </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws23b\" style=\"z-index: 40;\">of the vo<span class=\"_ _0\"></span>ting rights. Controlling inter<span class=\"_ _0\"></span>est may also exist by </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 wsec\" style=\"z-index: 40;\">nature of agr<span class=\"_ _0\"></span>eement. Similarly, limitations in vo<span class=\"_ _0\"></span>ting rights </div>\n<div class=\"t m0 xc hb y3f ff4 fs7 fc1 sc0 ls0 ws223\" style=\"z-index: 40;\">by agreement may impede e<span class=\"_ _0\"></span>xercise of c<span class=\"_ _0\"></span>ontrol, and the </div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">investment c<span class=\"_ _0\"></span>oncerned will be considered an associat<span class=\"_ _0\"></span>e.</div>\n\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws223\" style=\"z-index: 40;\">Newly acquir<span class=\"_ _0\"></span>ed subsidiaries are included from the date </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">on which a controlling int<span class=\"_ _0\"></span>erest is secured, and div<span class=\"_ _0\"></span>ested </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws1ac\" style=\"z-index: 40;\">subsidiaries are included up until the date o<span class=\"_ _0\"></span>f divestment. </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws235\" style=\"z-index: 40;\">The consolidated ac<span class=\"_ _0\"></span>counts have been prepar<span class=\"_ _0\"></span>ed in accordanc<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 wsb5\" style=\"z-index: 40;\">with uniform ac<span class=\"_ _0\"></span>counting principles for similar transac<span class=\"_ _0\"></span>tions in </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">all companies included in the c<span class=\"_ _0\"></span>onsolidated accounts.</div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws42d\" style=\"z-index: 40;\">All material transactions and balanc<span class=\"_ _0\"></span>es between Group </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Companies have been eliminated.</div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 ws485\" style=\"z-index: 40;\">Shares in subsidiaries hav<span class=\"_ _0\"></span>e been eliminated in the consolidated </div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws382\" style=\"z-index: 40;\">financial statements in ac<span class=\"_ _0\"></span>cordance with the ac<span class=\"_ _0\"></span>quisition </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 ws49\" style=\"z-index: 40;\">method. This means that the acquir<span class=\"_ _0\"></span>ed company\u2019s assets and </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws12f\" style=\"z-index: 40;\">liabilities are r<span class=\"_ _0\"></span>eported at fair value at the date o<span class=\"_ _0\"></span>f acquisition, </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">with any exc<span class=\"_ _0\"></span>ess value being classified as goodwill. Where the </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws4c\" style=\"z-index: 40;\">fair v<span class=\"_ _0\"></span>alue of the assets acquired e<span class=\"_ _0\"></span>xceeds the payment made, </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">the differ<span class=\"_ _0\"></span>ence is treated as negativ<span class=\"_ _0\"></span>e goodwill in the Income </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">When shares ar<span class=\"_ _0\"></span>e acquired in stages, the v<span class=\"_ _0\"></span>alue basis of the </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws80\" style=\"z-index: 40;\">assets and liabilities is the date<span class=\"_ _0\"></span>, the Group was f<span class=\"_ _0\"></span>ormed. Later </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws204\" style=\"z-index: 40;\">acquisition of asse<span class=\"_ _0\"></span>ts in existing subsidiaries will not aff<span class=\"_ _0\"></span>ect </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws44\" style=\"z-index: 40;\">the value of asse<span class=\"_ _0\"></span>ts or liabilities, excep<span class=\"_ _0\"></span>t for goodwill, which is </div>\n<div class=\"t m0 xc hb y58 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">calculated with each acquisition.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 449px; width: 382px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 659px; width: 382px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag256": {
   "value": "\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws223\" style=\"z-index: 40;\">Newly acquir<span class=\"_ _0\"></span>ed subsidiaries are included from the date </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">on which a controlling int<span class=\"_ _0\"></span>erest is secured, and div<span class=\"_ _0\"></span>ested </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws1ac\" style=\"z-index: 40;\">subsidiaries are included up until the date o<span class=\"_ _0\"></span>f divestment. </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws235\" style=\"z-index: 40;\">The consolidated ac<span class=\"_ _0\"></span>counts have been prepar<span class=\"_ _0\"></span>ed in accordanc<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 wsb5\" style=\"z-index: 40;\">with uniform ac<span class=\"_ _0\"></span>counting principles for similar transac<span class=\"_ _0\"></span>tions in </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">all companies included in the c<span class=\"_ _0\"></span>onsolidated accounts.</div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws42d\" style=\"z-index: 40;\">All material transactions and balanc<span class=\"_ _0\"></span>es between Group </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Companies have been eliminated.</div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 ws485\" style=\"z-index: 40;\">Shares in subsidiaries hav<span class=\"_ _0\"></span>e been eliminated in the consolidated </div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws382\" style=\"z-index: 40;\">financial statements in ac<span class=\"_ _0\"></span>cordance with the ac<span class=\"_ _0\"></span>quisition </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 ws49\" style=\"z-index: 40;\">method. This means that the acquir<span class=\"_ _0\"></span>ed company\u2019s assets and </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws12f\" style=\"z-index: 40;\">liabilities are r<span class=\"_ _0\"></span>eported at fair value at the date o<span class=\"_ _0\"></span>f acquisition, </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">with any exc<span class=\"_ _0\"></span>ess value being classified as goodwill. Where the </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws4c\" style=\"z-index: 40;\">fair v<span class=\"_ _0\"></span>alue of the assets acquired e<span class=\"_ _0\"></span>xceeds the payment made, </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">the differ<span class=\"_ _0\"></span>ence is treated as negativ<span class=\"_ _0\"></span>e goodwill in the Income </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">When shares ar<span class=\"_ _0\"></span>e acquired in stages, the v<span class=\"_ _0\"></span>alue basis of the </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws80\" style=\"z-index: 40;\">assets and liabilities is the date<span class=\"_ _0\"></span>, the Group was f<span class=\"_ _0\"></span>ormed. Later </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws204\" style=\"z-index: 40;\">acquisition of asse<span class=\"_ _0\"></span>ts in existing subsidiaries will not aff<span class=\"_ _0\"></span>ect </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws44\" style=\"z-index: 40;\">the value of asse<span class=\"_ _0\"></span>ts or liabilities, excep<span class=\"_ _0\"></span>t for goodwill, which is </div>\n<div class=\"t m0 xc hb y58 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">calculated with each acquisition.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 449px; width: 382px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag259": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws35a\" style=\"z-index: 40;\">Investments in c<span class=\"_ _0\"></span>ompanies in which the Group has a significant </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws42\" style=\"z-index: 40;\">influence (associated c<span class=\"_ _0\"></span>ompanies) are treated in ac<span class=\"_ _0\"></span>cordance </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws246\" style=\"z-index: 40;\">with the equity method in the consolidat<span class=\"_ _0\"></span>ed accounts. A </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws300\" style=\"z-index: 40;\">considerable influenc<span class=\"_ _0\"></span>e is normally deemed to exist when the </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">Group owns 20\u201350% o<span class=\"_ _0\"></span>f the voting capital. The Group<span class=\"_ _0\"></span>\u2019s share </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws4e\" style=\"z-index: 40;\">of the pro<span class=\"_ _0\"></span>fits in such companies is based on profit after tax, </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws63\" style=\"z-index: 40;\">less internal gains, and depr<span class=\"_ _0\"></span>eciation on excess v<span class=\"_ _0\"></span>alue due to </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws101\" style=\"z-index: 40;\">the cost pric<span class=\"_ _0\"></span>e of the shares being higher than the acquir<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">portion of book equity<span class=\"_ _0\"></span>. In the Income Statement, the pro<span class=\"_ _0\"></span>fit </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws13a\" style=\"z-index: 40;\">share is pre<span class=\"_ _0\"></span>sented on a separate line, while the asse<span class=\"_ _0\"></span>ts are </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws61\" style=\"z-index: 40;\">presented in the s<span class=\"_ _0\"></span>tatement of financial position as non-</div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 wsfe\" style=\"z-index: 40;\">current financial asset<span class=\"_ _0\"></span>s. The accounting principles used by </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws85\" style=\"z-index: 40;\">associated companies hav<span class=\"_ _0\"></span>e been changed where necessary </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws14\" style=\"z-index: 40;\">to achiev<span class=\"_ _0\"></span>e consistency with the principles used by the Gr<span class=\"_ _0\"></span>oup.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 533px; height: 263px; width: 371px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 533px; height: 268px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag260": {
   "value": "\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws35a\" style=\"z-index: 40;\">Investments in c<span class=\"_ _0\"></span>ompanies in which the Group has a significant </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws42\" style=\"z-index: 40;\">influence (associated c<span class=\"_ _0\"></span>ompanies) are treated in ac<span class=\"_ _0\"></span>cordance </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws246\" style=\"z-index: 40;\">with the equity method in the consolidat<span class=\"_ _0\"></span>ed accounts. A </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws300\" style=\"z-index: 40;\">considerable influenc<span class=\"_ _0\"></span>e is normally deemed to exist when the </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">Group owns 20\u201350% o<span class=\"_ _0\"></span>f the voting capital. The Group<span class=\"_ _0\"></span>\u2019s share </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws4e\" style=\"z-index: 40;\">of the pro<span class=\"_ _0\"></span>fits in such companies is based on profit after tax, </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws63\" style=\"z-index: 40;\">less internal gains, and depr<span class=\"_ _0\"></span>eciation on excess v<span class=\"_ _0\"></span>alue due to </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws101\" style=\"z-index: 40;\">the cost pric<span class=\"_ _0\"></span>e of the shares being higher than the acquir<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">portion of book equity<span class=\"_ _0\"></span>. In the Income Statement, the pro<span class=\"_ _0\"></span>fit </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws13a\" style=\"z-index: 40;\">share is pre<span class=\"_ _0\"></span>sented on a separate line, while the asse<span class=\"_ _0\"></span>ts are </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws61\" style=\"z-index: 40;\">presented in the s<span class=\"_ _0\"></span>tatement of financial position as non-</div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 wsfe\" style=\"z-index: 40;\">current financial asset<span class=\"_ _0\"></span>s. The accounting principles used by </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws85\" style=\"z-index: 40;\">associated companies hav<span class=\"_ _0\"></span>e been changed where necessary </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws14\" style=\"z-index: 40;\">to achiev<span class=\"_ _0\"></span>e consistency with the principles used by the Gr<span class=\"_ _0\"></span>oup.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 533px; height: 263px; width: 371px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag261": {
   "value": "\n<div class=\"t m0 x6 h52 y40 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.4 TRANSLA<span class=\"_ _14b\"></span>TION OF FOREIGN </div>\n<div class=\"t m0 x6 h52 y41 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">CURRENCIES</div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws3ec\" style=\"z-index: 40;\">For each individual entity<span class=\"_ _0\"></span>, which is recogniz<span class=\"_ _0\"></span>ed in the </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 wscd\" style=\"z-index: 40;\">consolidated ac<span class=\"_ _0\"></span>counts, a functional currency is det<span class=\"_ _0\"></span>ermined </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws29e\" style=\"z-index: 40;\">in which the entity measures its r<span class=\"_ _0\"></span>esults and financial </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws332\" style=\"z-index: 40;\">position. The functional currency is the curr<span class=\"_ _0\"></span>ency of the </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws1e\" style=\"z-index: 40;\">primary economic environment in which the entity oper<span class=\"_ _0\"></span>ates. </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws127\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ransactions in other currencies than the functional curr<span class=\"_ _0\"></span>ency </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">are transac<span class=\"_ _0\"></span>tions in a foreign currency<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws32d\" style=\"z-index: 40;\">A for<span class=\"_ _0\"></span>eign currency transaction is, on initial rec<span class=\"_ _0\"></span>ognition, </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">recor<span class=\"_ _0\"></span>ded in the functional currency at the spot ex<span class=\"_ _0\"></span>change rate </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 wse4\" style=\"z-index: 40;\">between the functional curr<span class=\"_ _0\"></span>ency and the foreign currency on </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the date of the tr<span class=\"_ _0\"></span>ansaction.</div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws2ca\" style=\"z-index: 40;\">At each balanc<span class=\"_ _0\"></span>e sheet date, rec<span class=\"_ _0\"></span>eivables, payables, and </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws486\" style=\"z-index: 40;\">other monetary it<span class=\"_ _0\"></span>ems in foreign currency ar<span class=\"_ _0\"></span>e translated </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws93\" style=\"z-index: 40;\">to the functional currency using the <span class=\"_ _0\"></span>closing rate. Exchange </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws24\" style=\"z-index: 40;\">differ<span class=\"_ _0\"></span>ences arising on the settlement of monet<span class=\"_ _0\"></span>ary items or </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">on translating monet<span class=\"_ _0\"></span>ary items, at rates diff<span class=\"_ _0\"></span>erent from those </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws13a\" style=\"z-index: 40;\">at which they wer<span class=\"_ _0\"></span>e translated on initial rec<span class=\"_ _0\"></span>ognition during </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws223\" style=\"z-index: 40;\">the period or in previous financial s<span class=\"_ _0\"></span>tatements, shall be </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in the income statement under financial r<span class=\"_ _0\"></span>evenues </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">and expenses.</div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">On consolidation, the re<span class=\"_ _0\"></span>sults and financial position of the </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws366\" style=\"z-index: 40;\">Group\u2019<span class=\"_ _0\"></span>s individual entities with different functional curr<span class=\"_ _0\"></span>encies </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws115\" style=\"z-index: 40;\">than the Group\u2019<span class=\"_ _0\"></span>s presentation currency (DKK) are tr<span class=\"_ _0\"></span>anslated </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws79\" style=\"z-index: 40;\">into the Group<span class=\"_ _0\"></span>\u2019s presentation currency using the f<span class=\"_ _0\"></span>ollowing </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">procedur<span class=\"_ _0\"></span>e:</div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"wsc2\">Assets and liabilities are translated at the clo<span class=\"_ _0\"></span>sing rate at the </span></div>\n<div class=\"t m0 xa6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">date of the balanc<span class=\"_ _0\"></span>e sheet.</div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws4a\">Income and expenses are tr<span class=\"_ _0\"></span>anslated at exchange r<span class=\"_ _0\"></span>ates at </span></div>\n<div class=\"t m0 xa6 hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the dates of the tr<span class=\"_ _0\"></span>ansactions.</div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws1ab\">All resulting exchange dif<span class=\"_ _0\"></span>ferences ar<span class=\"_ _0\"></span>e recognized dir<span class=\"_ _0\"></span>ectly </span></div>\n<div class=\"t m0 xa6 hb y3b ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">in equity as a separate c<span class=\"_ _0\"></span>omponent of equity. F<span class=\"_ _0\"></span>or practical </div>\n<div class=\"t m0 xa6 hb y3c ff4 fs7 fc1 sc0 ls0 wsd3\" style=\"z-index: 40;\">reasons an aver<span class=\"_ _0\"></span>age rate f<span class=\"_ _0\"></span>or the period that approximates </div>\n<div class=\"t m0 xa6 hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the exchang<span class=\"_ _0\"></span>e rates at the dates of the tr<span class=\"_ _0\"></span>ansactions is used.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 552px; height: 254px; width: 373px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 67px; height: 459px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y45 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">For<span class=\"_ _0\"></span>eign exchang<span class=\"_ _0\"></span>e risk</div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws139\" style=\"z-index: 40;\">Because of the international natur<span class=\"_ _0\"></span>e of its operations, the </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws2b7\" style=\"z-index: 40;\">Group is exposed t<span class=\"_ _0\"></span>o fluctuations of foreign curr<span class=\"_ _0\"></span>ency rates. For </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws156\" style=\"z-index: 40;\">risk management purposes, three types o<span class=\"_ _0\"></span>f currency exposure </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1c0\" style=\"z-index: 40;\">have been identified: T<span class=\"_ _0\"></span>ranslational exposur<span class=\"_ _0\"></span>e, Tr<span class=\"_ _0\"></span>ansactional </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">exposure<span class=\"_ _0\"></span>, and Economic currency e<span class=\"_ _0\"></span>xposure.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 310px; height: 118px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t m3 x6 h51 yf05 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Exposure t<span class=\"_ _0\"></span>o currency risk <span class=\"_ _b1\"> </span> <span class=\"_ _11b\"> </span> <span class=\"_ _2df\"> </span> <span class=\"_ _6b\"> </span>Curr<span class=\"_ _0\"></span>ency <span class=\"_ _1f8\"> </span> </div>\n<div class=\"t m3 x6 h51 yf06 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 x6 h51 yf07 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023 <span class=\"_ _1a9\"> </span> <span class=\"_ _d5\"> </span> EUR/DKK  <span class=\"_ _11a\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _11a\"> </span> JP<span class=\"_ _0\"></span>Y/DKK </div>\n<div class=\"t m3 x6 hb y111a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cash and cash equivalents <span class=\"_ _128\"> </span> <span class=\"_ _e3\"> </span>76,273 <span class=\"_ _e9\"> </span>0 <span class=\"_ _11e\"> </span>142,583 <span class=\"_ _c7\"> </span>0 <span class=\"_ _100\"> </span>20,884</div>\n<div class=\"t m3 x6 hb y111b ff4 fs7 fc1 sc0 ls0 ws497\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts <span class=\"_ _3a6\"></span>receiv<span class=\"_ _0\"></span>ables <span class=\"_ _a0\"> </span> <span class=\"_ _13e\"></span>406,849 57,967 <span class=\"_ _13e\"></span>234,836 18,384 <span class=\"_ _6d\"> </span>331</div>\n<div class=\"t m3 x6 hb y111c ff4 fs7 fc1 sc0 ls0 ws4c4\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>rade <span class=\"_ _3a7\"></span>payables <span class=\"_ _1da\"> </span> -31,568 -21,444 <span class=\"_ _123\"> </span>-4,016 -12,431 <span class=\"_ _1e1\"> </span>0</div>\n<div class=\"t m3 x6 hb y111d ff4 fs7 fc1 sc0 ls0 ws4c5\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t-bearing <span class=\"_ _31b\"></span>debt <span class=\"_ _1ab\"> </span> -866,355 -727,554 <span class=\"_ _10a\"> </span>0 <span class=\"_ _123\"> </span>-29,578 <span class=\"_ _d9\"> </span>0</div>\n<div class=\"t m3 x6 hb yf4d ff4 fs7 fc1 sc0 ls0 ws4c6\" style=\"z-index: 40;\">Forw<span class=\"_ _0\"></span>ard <span class=\"_ _3a8\"></span>contrac<span class=\"_ _0\"></span>ts <span class=\"_ _7a\"> </span> 0 0 <span class=\"_ _31c\"></span>-58,238 0 <span class=\"_ _28b\"></span>0</div>\n<div class=\"t m3 x6 h51 y111e ff13 fs7 fc1 sc0 ls0 ws4c7\" style=\"z-index: 40;\">Net <span class=\"_ _148\"></span>exposure <span class=\"_ _381\"> </span> -414,801 -691,031 <span class=\"_ _a9\"> </span>315,165 <span class=\"_ _140\"> </span>-23,625 <span class=\"_ _321\"> </span>21,215</div>\n<div class=\"t m3 x6 h51 y111f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022 <span class=\"_ _1a9\"> </span> <span class=\"_ _d5\"> </span> EUR/DKK  <span class=\"_ _11a\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _11a\"> </span> JP<span class=\"_ _0\"></span>Y/DKK </div>\n<div class=\"t m3 x6 hb y1120 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cash and cash equivalents <span class=\"_ _128\"> </span> <span class=\"_ _11e\"> </span>358,978 <span class=\"_ _e9\"> </span>0 <span class=\"_ _11e\"> </span>219,246 <span class=\"_ _e3\"> </span>24,031 <span class=\"_ _77\"> </span>2,324</div>\n<div class=\"t m3 x6 hb y1121 ff4 fs7 fc1 sc0 ls0 ws497\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts <span class=\"_ _3a6\"></span>receiv<span class=\"_ _0\"></span>ables <span class=\"_ _a0\"> </span> <span class=\"_ _13e\"></span>398,970 73,511 <span class=\"_ _13e\"></span>105,135 88,451 <span class=\"_ _2b0\"> </span>5,730</div>\n<div class=\"t m3 x6 hb yf52 ff4 fs7 fc1 sc0 ls0 ws4c4\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>rade <span class=\"_ _3a7\"></span>payables <span class=\"_ _1da\"> </span> <span class=\"_ _f4\"> </span>0 -55,642 -22,555 <span class=\"_ _123\"> </span>-8,772 <span class=\"_ _1e1\"> </span>0</div>\n<div class=\"t m3 x6 hb y1122 ff4 fs7 fc1 sc0 ls0 ws4c5\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t-bearing <span class=\"_ _31b\"></span>debt <span class=\"_ _1ab\"> </span> -706,467 -628,838 <span class=\"_ _10a\"> </span>0 <span class=\"_ _10a\"> </span>0 <span class=\"_ _146\"> </span>0</div>\n<div class=\"t m3 x6 hb y1123 ff4 fs7 fc1 sc0 ls0 ws4c6\" style=\"z-index: 40;\">Forw<span class=\"_ _0\"></span>ard <span class=\"_ _3a8\"></span>contrac<span class=\"_ _0\"></span>ts <span class=\"_ _7a\"> </span> 0 0 <span class=\"_ _32a\"></span>-331,250 0 <span class=\"_ _14b\"></span>0</div>\n<div class=\"t m3 x6 h51 yf55 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net expo<span class=\"_ _0\"></span>sure <span class=\"_ _2ab\"> </span> <span class=\"_ _61\"> </span>51,481 <span class=\"_ _378\"> </span>-610,969 <span class=\"_ _10a\"> </span>-29,424 <span class=\"_ _171\"> </span>103,710 <span class=\"_ _15c\"> </span>8,054</div>\n<div class=\"t m3 x6 h51 y1124 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 yf16 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sensitivity analysis <span class=\"_ _18c\"> </span>  <span class=\"_ _1f5\"> </span>  <span class=\"_ _ff\"> </span> Currency </div>\n<div class=\"t m3 x6 h51 yf17 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 x6 h51 y1125 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023 <span class=\"_ _2af\"> </span> EUR/DKK  <span class=\"_ _139\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _fd\"> </span> JPY/DKK  <span class=\"_ _3a9\"> </span> Result </div>\n<div class=\"t m3 x6 hb y1126 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net exposur<span class=\"_ _0\"></span>e <span class=\"_ _162\"> </span>-414,801 <span class=\"_ _1e1\"> </span>-691,031 <span class=\"_ _11e\"> </span>315,165 <span class=\"_ _d9\"> </span>-23,625 <span class=\"_ _e3\"> </span>21,215 <span class=\"_ _375\"> </span> </div>\n<div class=\"t m3 x6 hb y1127 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Historical v<span class=\"_ _0\"></span>olatility for the last 5 years <span class=\"_ _69\"> </span>0.27% <span class=\"_ _15c\"> </span>7.05% <span class=\"_ _15c\"> </span>7.41% <span class=\"_ _66\"> </span>10.48% <span class=\"_ _14c\"> </span>8.59% </div>\n<div class=\"t m3 x6 hb y1128 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal eff<span class=\"_ _0\"></span>ect on Profit of +mo<span class=\"_ _0\"></span>vements <span class=\"_ _143\"> </span>-1,120 <span class=\"_ _146\"> </span>-48,718 <span class=\"_ _e3\"> </span>23,354 <span class=\"_ _241\"> </span>-2,476 <span class=\"_ _14c\"> </span>1,822 <span class=\"_ _171\"> </span>-27,137</div>\n<div class=\"t m3 x6 h51 y1129 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal ef<span class=\"_ _0\"></span>fect on Profit of -mo<span class=\"_ _0\"></span>vements <span class=\"_ _110\"> </span>1,120 <span class=\"_ _62\"> </span>48,718 <span class=\"_ _10a\"> </span>-23,354 <span class=\"_ _d4\"> </span>2,476 <span class=\"_ _1ce\"> </span>-1,822 <span class=\"_ _153\"> </span>27,137</div>\n<div class=\"t m3 x6 h51 y1087 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y112a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022 <span class=\"_ _2af\"> </span> EUR/DKK  <span class=\"_ _139\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _fd\"> </span> JPY/DKK  <span class=\"_ _3a9\"> </span> Result </div>\n<div class=\"t m3 x6 hb y112b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net exposur<span class=\"_ _0\"></span>e <span class=\"_ _194\"> </span>51,481  <span class=\"_ _160\"> </span>-610,969  <span class=\"_ _10e\"> </span>-29,424  <span class=\"_ _d3\"> </span>103,710  <span class=\"_ _1ce\"> </span>8,054  <span class=\"_ _1d2\"> </span> </div>\n<div class=\"t m3 x6 hb y112c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Historical v<span class=\"_ _0\"></span>olatility for the last 5 years <span class=\"_ _69\"> </span>0.28% <span class=\"_ _15c\"> </span>7.24% <span class=\"_ _15c\"> </span>7.35% <span class=\"_ _15c\"> </span>9.98% <span class=\"_ _14c\"> </span>8.34% </div>\n<div class=\"t m3 x6 h51 y112d ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal ef<span class=\"_ _0\"></span>fect on Profit of +mo<span class=\"_ _0\"></span>vements <span class=\"_ _16a\"> </span>144 <span class=\"_ _10a\"> </span>-44,234 <span class=\"_ _3aa\"> </span>-2,163 <span class=\"_ _62\"> </span>10,350 <span class=\"_ _103\"> </span>672 <span class=\"_ _d9\"> </span>-35,231</div>\n<div class=\"t m3 x6 h51 y112e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal ef<span class=\"_ _0\"></span>fect on Profit of -mo<span class=\"_ _0\"></span>vements <span class=\"_ _118\"> </span>-144 <span class=\"_ _62\"> </span>44,234 <span class=\"_ _d4\"> </span>2,163 <span class=\"_ _10a\"> </span>-10,350 <span class=\"_ _109\"> </span>-672 <span class=\"_ _e3\"> </span>35,231</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws1e8\" style=\"z-index: 40;\">The analysis is based on the currencies that the <span class=\"_ _0\"></span>Group is </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws1c7\" style=\"z-index: 40;\">most exposed t<span class=\"_ _0\"></span>o at the end of 2023. The reasonable shifts </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws279\" style=\"z-index: 40;\">in exchang<span class=\"_ _0\"></span>e rates in the table abov<span class=\"_ _0\"></span>e are based on 5 years of </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">historical v<span class=\"_ _0\"></span>olatility.</div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">If the relev<span class=\"_ _0\"></span>ant cross for<span class=\"_ _0\"></span>eign exchange rat<span class=\"_ _0\"></span>es moved by the </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">amounts showed in the table abo<span class=\"_ _0\"></span>ve, the eff<span class=\"_ _0\"></span>ect on the Group\u2019s </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws11d\" style=\"z-index: 40;\">net income w<span class=\"_ _0\"></span>ould be DKK -27 million (2021: DKK -35 million).</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 71px; height: 724px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag262": {
   "value": "Cash and cash equivalents consist of cash in hand and bank deposits.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag263": {
   "value": "\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws145\" style=\"z-index: 40;\">Dividend proposals ar<span class=\"_ _0\"></span>e not classified as liabilities until the </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws2fd\" style=\"z-index: 40;\">parent company has as<span class=\"_ _0\"></span>sumed an irrevocable obligation t<span class=\"_ _0\"></span>o </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">pay the dividend, normally when dividend proposals have </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">been approv<span class=\"_ _0\"></span>ed by the Annual General Meeting.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 105px; height: 86px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag264": {
   "value": "\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws1b6\" style=\"z-index: 40;\">Changes in the fair v<span class=\"_ _0\"></span>alue of biological assets are pr<span class=\"_ _0\"></span>esented </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 wsb7\" style=\"z-index: 40;\">on a line item separat<span class=\"_ _0\"></span>ely from biomass changes measured at </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws14\" style=\"z-index: 40;\">cost under oper<span class=\"_ _0\"></span>ating profit/loss. This allow<span class=\"_ _0\"></span>s the reader of the </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws103\" style=\"z-index: 40;\">Financial Report to det<span class=\"_ _0\"></span>ermine both production efficiency and </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">biomass at fair v<span class=\"_ _0\"></span>alue.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 105px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag265": {
   "value": "\n<div class=\"t m0 xc h52 y8a ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.6 FUNCTIONAL CURRENCY</div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws9e\" style=\"z-index: 40;\">The consolidated ac<span class=\"_ _0\"></span>counts are present<span class=\"_ _0\"></span>ed in Danish Kroner </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws439\" style=\"z-index: 40;\">(DKK), which is the Group\u2019<span class=\"_ _0\"></span>s functional and presentation </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws127\" style=\"z-index: 40;\">currency<span class=\"_ _0\"></span>. All transactions in f<span class=\"_ _0\"></span>oreign currencies are tr<span class=\"_ _0\"></span>anslated </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws2cf\" style=\"z-index: 40;\">into DKK at the time of tr<span class=\"_ _0\"></span>ansaction. In the statement of </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws1b5\" style=\"z-index: 40;\">financial position, monetary items in f<span class=\"_ _0\"></span>oreign currencies ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws2a5\" style=\"z-index: 40;\">translated at the e<span class=\"_ _0\"></span>xchange rate in ef<span class=\"_ _0\"></span>fect on the statement o<span class=\"_ _0\"></span>f </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">financial position date.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 161px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag266": {
   "value": "\n<div class=\"t m0 xc h52 y40 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.7 NEW S<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AND<span class=\"_ _0\"></span>ARDS </div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 wsbf\" style=\"z-index: 40;\">Standards and int<span class=\"_ _0\"></span>erpretations, which are issued at the dat<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">of the Group<span class=\"_ _0\"></span>\u2019s Financial statements, but will bec<span class=\"_ _0\"></span>ome effectiv<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 wse9\" style=\"z-index: 40;\">later<span class=\"_ _5d\"></span>, are disclosed below<span class=\"_ _0\"></span>. The disclosures contain s<span class=\"_ _0\"></span>tandards </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws1b8\" style=\"z-index: 40;\">including amendments, which may influence r<span class=\"_ _0\"></span>ecognition or </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws348\" style=\"z-index: 40;\">measurements in the Financial st<span class=\"_ _0\"></span>atements, alter existing </div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 ws101\" style=\"z-index: 40;\">disclosures or r<span class=\"_ _0\"></span>equire additional disclosures when eff<span class=\"_ _0\"></span>ective </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">at a future dat<span class=\"_ _0\"></span>e. The standards ar<span class=\"_ _0\"></span>e implemented as they </div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">become ef<span class=\"_ _0\"></span>fective.</div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws1be\" style=\"z-index: 40;\">New standar<span class=\"_ _0\"></span>ds, regulating issues not rele<span class=\"_ _0\"></span>vant to the Group </div>\n<div class=\"t m0 xc hb y4b ff4 fs7 fc1 sc0 ls0 ws116\" style=\"z-index: 40;\">or with insignificant impact on the Group<span class=\"_ _0\"></span>, are omitted from </div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">this narrative<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xc h45 y4e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">New s<span class=\"_ _0\"></span>tandards ef<span class=\"_ _0\"></span>fective fr<span class=\"_ _0\"></span>om 1 January 2023 </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">Only minor adjustments have been made in s<span class=\"_ _0\"></span>tandards and </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws274\" style=\"z-index: 40;\">interpre<span class=\"_ _0\"></span>tations (IFRIC) which are eff<span class=\"_ _0\"></span>ective for the financial </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">year 2023. Neither are ne<span class=\"_ _0\"></span>w standards nor amendments to </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">these from 2023 and f<span class=\"_ _0\"></span>orth expected to have any impac<span class=\"_ _0\"></span>t on </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the Bakka <span class=\"_ _b5\"></span>frost Group<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 142px; height: 384px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag267": {
   "value": "\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.8 A<span class=\"_ _0\"></span>CC<span class=\"_ _0\"></span>OUNTING ESTIMA<span class=\"_ _5d\"></span>TES</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws29f\" style=\"z-index: 40;\">The prepar<span class=\"_ _0\"></span>ation of financial statements in acc<span class=\"_ _0\"></span>ordance with </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws9c\" style=\"z-index: 40;\">IFRS require<span class=\"_ _0\"></span>s the management to make judgement estimates </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws1d5\" style=\"z-index: 40;\">and assumptions that aff<span class=\"_ _0\"></span>ect the application of acc<span class=\"_ _0\"></span>ounting </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws39\" style=\"z-index: 40;\">principles and carrying amounts of asse<span class=\"_ _0\"></span>ts and liabilities, </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws488\" style=\"z-index: 40;\">income, and e<span class=\"_ _0\"></span>xpenses. The estimates and underlying </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws125\" style=\"z-index: 40;\">assumptions are based <span class=\"_ _0\"></span>on experience and other fac<span class=\"_ _0\"></span>tors </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws2a5\" style=\"z-index: 40;\">perceiv<span class=\"_ _0\"></span>ed to be relev<span class=\"_ _0\"></span>ant and probable when the judgements </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">were made<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws2d5\" style=\"z-index: 40;\">Estimates ar<span class=\"_ _0\"></span>e reviewed on an on-<span class=\"_ _0\"></span>going basis, and actual </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 wsec\" style=\"z-index: 40;\">values and r<span class=\"_ _0\"></span>esults may deviate from the initial estimat<span class=\"_ _0\"></span>es. </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws1b0\" style=\"z-index: 40;\">Revision to ac<span class=\"_ _0\"></span>counting estimates is r<span class=\"_ _0\"></span>ecognized in the period </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws280\" style=\"z-index: 40;\">in which the estimates ar<span class=\"_ _0\"></span>e revised. The ev<span class=\"_ _0\"></span>aluations and </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">estimates, deemed t<span class=\"_ _0\"></span>o be of greatest significanc<span class=\"_ _0\"></span>e for Bakka-</div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">frost Gr<span class=\"_ _0\"></span>oup\u2019s Financial Statements, ar<span class=\"_ _0\"></span>e described in the notes.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 496px; height: 310px; width: 375px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag268": {
   "value": "\n<div class=\"t m0 x6 h52 y42 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 1.9 IXBRL REPOR<span class=\"_ _0\"></span>TING</div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws2a3\" style=\"z-index: 40;\">We ar<span class=\"_ _0\"></span>e required to file our annual report in the E<span class=\"_ _0\"></span>uropean </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws267\" style=\"z-index: 40;\">Single Electronic F<span class=\"_ _0\"></span>ormat (\u2018ESEF\u2019) using the XHTML format </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">and to tag the primary consolidat<span class=\"_ _0\"></span>ed financial statements </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">using Inline eXtensible Business R<span class=\"_ _0\"></span>eporting Language (iXBRL). </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws264\" style=\"z-index: 40;\">The iXBRL tags comply with the ESEF tax<span class=\"_ _0\"></span>onomy. Wher<span class=\"_ _0\"></span>e a </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws61\" style=\"z-index: 40;\">financial statement line it<span class=\"_ _0\"></span>em is not defined in the ESEF </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws67\" style=\"z-index: 40;\">taxonomy<span class=\"_ _0\"></span>, an extension t<span class=\"_ _0\"></span>o the taxonomy has been created. </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws237\" style=\"z-index: 40;\">The annual report submitted to the F<span class=\"_ _0\"></span>aroese Financial </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws3fb\" style=\"z-index: 40;\">Supervisory Authority c<span class=\"_ _0\"></span>onsists of the XHTML document </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws23e\" style=\"z-index: 40;\">together with c<span class=\"_ _0\"></span>ertain technical files, all included in a ZIP file </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">named 2138007LH7OP4V112978-2023-12-31-en.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 254px; height: 235px; width: 375px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "bakka:DescriptionOfAccountingPolicyForIxbrlReportingExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag269": {
   "value": "\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.1 REVENUE</div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws62\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enue is measured at the fair value o<span class=\"_ _0\"></span>f the consideration </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws118\" style=\"z-index: 40;\">receiv<span class=\"_ _0\"></span>ed or receivable f<span class=\"_ _0\"></span>or the sale of goods and services in </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws179\" style=\"z-index: 40;\">the ordinary cour<span class=\"_ _0\"></span>se of business. Revenue is r<span class=\"_ _0\"></span>ecognized net of </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">discounts, V<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>T and other sales related tax<span class=\"_ _0\"></span>es.</div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws69\" style=\"z-index: 40;\">The rev<span class=\"_ _0\"></span>enue of the Group is mainly from sales o<span class=\"_ _0\"></span>f salmon, </div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">fishmeal, fish oil and fish feed. Sales r<span class=\"_ _0\"></span>evenue is rec<span class=\"_ _0\"></span>ognized </div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws23a\" style=\"z-index: 40;\">when the goods are deliv<span class=\"_ _0\"></span>ered, and both title and risk have </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">passed to the cust<span class=\"_ _0\"></span>omer<span class=\"_ _0\"></span>. This will normally be upon delivery<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 608px; height: 198px; width: 368px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.3 OPERA<span class=\"_ _14b\"></span>TING SEGMENT INFORMA<span class=\"_ _5d\"></span>TION</div>\n<div class=\"t m3 x6 h51 yf96 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _290\"> </span>Fishmeal,  <span class=\"_ _143\"> </span>Fresh<span class=\"_ _0\"></span>water <span class=\"_ _147\"> </span>Fresh<span class=\"_ _0\"></span>water <span class=\"_ _e3\"> </span>Farming <span class=\"_ _e3\"> </span>Farming <span class=\"_ _114\"> </span> <span class=\"_ _182\"> </span>Sales  <span class=\"_ _a2\"> </span> <span class=\"_ _132\"> </span> </div>\n<div class=\"t m3 x6 h51 yf97 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023 \u2013 DKK 1,000 <span class=\"_ _1e0\"> </span>oil and f<span class=\"_ _0\"></span>eed <span class=\"_ _68\"> </span>Faroe Islands <span class=\"_ _100\"> </span>Scotland <span class=\"_ _68\"> </span>Far<span class=\"_ _0\"></span>oe Islands <span class=\"_ _153\"> </span>Scotland <span class=\"_ _153\"> </span>Services <span class=\"_ _10e\"> </span>and other <span class=\"_ _c5\"> </span>Eliminations <span class=\"_ _1ce\"> </span>Group</div>\n<div class=\"t m3 x6 hb yf98 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">External operating r<span class=\"_ _0\"></span>evenues <span class=\"_ _1ac\"> </span>1,576,435 <span class=\"_ _109\"> </span>1,211 <span class=\"_ _132\"> </span>0 <span class=\"_ _1b2\"> </span>581 <span class=\"_ _8f\"> </span>1,138 <span class=\"_ _64\"> </span>44,176 <span class=\"_ _d3\"> </span>5,517,308 <span class=\"_ _132\"> </span>0 <span class=\"_ _143\"> </span>7,140,849</div>\n<div class=\"t m3 x6 hb yf99 ff4 fs7 fc1 sc0 ls0 ws489\" style=\"z-index: 40;\">Internal <span class=\"_ _31c\"></span>operating <span class=\"_ _323\"></span>rev<span class=\"_ _0\"></span>enues <span class=\"_ _126\"> </span>1,912,300 <span class=\"_ _321\"> </span>585,177 <span class=\"_ _cb\"> </span>141,803 3,311,033 1,451,514 <span class=\"_ _321\"> </span>738,689 3,755,509 <span class=\"_ _134\"></span>-11,896,025 <span class=\"_ _10b\"> </span>0</div>\n<div class=\"t m3 x6 h51 yf9a ff13 fs7 fc1 sc0 ls0 ws48a\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _148\"></span>operating <span class=\"_ _148\"></span>r<span class=\"_ _0\"></span>evenues <span class=\"_ _216\"> </span>3,488,735 <span class=\"_ _321\"> </span>586,388 <span class=\"_ _cb\"> </span>141,803 3,311,614 1,452,652 <span class=\"_ _cb\"> </span>782,865 9,272,817 <span class=\"_ _320\"></span>-11,896,025 <span class=\"_ _13a\"></span>7,140,849</div>\n<div class=\"t m3 x6 hb yf9b ff4 fs7 fc1 sc0 ls0 ws48b\" style=\"z-index: 40;\">Depreciation <span class=\"_ _324\"></span>and <span class=\"_ _324\"></span>amortization <span class=\"_ _2d8\"> </span>-26,490 -86,926 -15,533 <span class=\"_ _13e\"></span>-123,511 <span class=\"_ _13e\"></span>-257,028 -98,822 -28,899 <span class=\"_ _f4\"> </span>0 <span class=\"_ _13c\"></span>-637,209</div>\n<div class=\"t m3 x6 hb yf9c ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Change <span class=\"_ _325\"></span>in <span class=\"_ _325\"></span>internal <span class=\"_ _325\"></span>margin <span class=\"_ _90\"> </span>0 0 0 0 0 0 0 <span class=\"_ _31c\"></span>-63,197 <span class=\"_ _314\"></span>-63,197</div>\n<div class=\"t m3 x6 hb yf9d ff4 fs7 fc1 sc0 ls0 ws48d\" style=\"z-index: 40;\">Operating <span class=\"_ _326\"></span>expenses <span class=\"_ _c8\"> </span>-2,670,785 <span class=\"_ _321\"> </span>-342,732 <span class=\"_ _321\"> </span>-117,096 -2,637,311 -1,388,658 <span class=\"_ _cb\"> </span>-640,494 -9,033,525 <span class=\"_ _172\"></span>11,896,026 <span class=\"_ _155\"></span>-4,934,575</div>\n<div class=\"t m3 x6 hb yf9e ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Other <span class=\"_ _325\"></span>income <span class=\"_ _22a\"> </span>0 0 0 0 <span class=\"_ _31a\"></span>37,942 0 0 0 <span class=\"_ _327\"></span>37,942</div>\n<div class=\"t m3 x6 h51 yf9f ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">Operational <span class=\"_ _328\"></span>EBIT <span class=\"_ _168\"> </span>791,460 156,730 <span class=\"_ _113\"> </span>9,174 550,792 <span class=\"_ _cc\"></span>-155,092 <span class=\"_ _123\"> </span>43,549 210,393 <span class=\"_ _16f\"> </span>-63,196 <span class=\"_ _a5\"></span>1,543,810</div>\n<div class=\"t m3 x6 hb yfa0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustments on biological assets <span class=\"_ _132\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _61\"> </span>-53,750 <span class=\"_ _61\"> </span>-87,915 <span class=\"_ _132\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _122\"> </span>-141,665</div>\n<div class=\"t m3 x6 hb yfa1 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Income <span class=\"_ _325\"></span>from <span class=\"_ _325\"></span>associat<span class=\"_ _0\"></span>es <span class=\"_ _94\"> </span>70,685 0 0 0 0 0 <span class=\"_ _134\"></span>-33 0 <span class=\"_ _327\"></span>70,652</div>\n<div class=\"t m3 x6 hb yfa2 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enue <span class=\"_ _329\"></span>tax <span class=\"_ _39\"> </span>0 0 0 <span class=\"_ _32a\"></span>-137,066 <span class=\"_ _148\"></span>-15,770 0 0 0 <span class=\"_ _32b\"></span>-152,836</div>\n<div class=\"t m3 x6 h51 yfa3 ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">EBIT <span class=\"_ _32c\"> </span>862,145 156,730 <span class=\"_ _113\"> </span>9,174 359,976 <span class=\"_ _cc\"></span>-258,777 <span class=\"_ _123\"> </span>43,549 210,360 <span class=\"_ _16f\"> </span>-63,196 <span class=\"_ _154\"></span>1,319,961</div>\n<div class=\"t m3 x6 h51 yfa4 ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">Operational <span class=\"_ _328\"></span>EBITDA <span class=\"_ _1af\"> </span>817,950 243,656 <span class=\"_ _123\"> </span>24,707 674,303 101,936 142,371 239,292 <span class=\"_ _16f\"> </span>-63,196 <span class=\"_ _a5\"></span>2,181,019</div>\n<div class=\"t m3 x6 h51 yfa5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">INVESTMENTS in pr<span class=\"_ _0\"></span>operty<span class=\"_ _0\"></span>, plant<span class=\"_ _5e\"></span>, and equipment <span class=\"_ _6a\"> </span>172,194 <span class=\"_ _e3\"> </span>203,386 <span class=\"_ _e3\"> </span>183,136 <span class=\"_ _e3\"> </span>105,831 <span class=\"_ _e3\"> </span>124,324 <span class=\"_ _14c\"> </span>63,328 <span class=\"_ _e3\"> </span>188,504 <span class=\"_ _a2\"> </span>  <span class=\"_ _11a\"> </span>1,040,703</div>\n<div class=\"t m3 x6 h51 yfa6 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 yfa7 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022 \u2013 DKK 1,000</div>\n<div class=\"t m3 x6 hb yfa8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">External operating r<span class=\"_ _0\"></span>evenues <span class=\"_ _e7\"> </span>742,695 <span class=\"_ _8f\"> </span>1,632 <span class=\"_ _1b2\"> </span>134 <span class=\"_ _1b2\"> </span>940 <span class=\"_ _109\"> </span>6,123 <span class=\"_ _77\"> </span>34,113 <span class=\"_ _d3\"> </span>6,344,330 <span class=\"_ _132\"> </span>0 <span class=\"_ _143\"> </span>7,129,967</div>\n<div class=\"t m3 x6 hb yfa9 ff4 fs7 fc1 sc0 ls0 ws489\" style=\"z-index: 40;\">Internal <span class=\"_ _31c\"></span>operating <span class=\"_ _323\"></span>rev<span class=\"_ _0\"></span>enues <span class=\"_ _126\"> </span>1,690,798 <span class=\"_ _321\"> </span>478,428 <span class=\"_ _cb\"> </span>123,724 4,949,635 1,463,701 <span class=\"_ _321\"> </span>759,383 4,245,114 <span class=\"_ _134\"></span>-13,710,783 <span class=\"_ _10b\"> </span>0</div>\n<div class=\"t m3 x6 h51 yfaa ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _328\"></span>operating <span class=\"_ _328\"></span>rev<span class=\"_ _0\"></span>enues <span class=\"_ _11b\"> </span>2,433,493 480,060 123,858 <span class=\"_ _14d\"></span>4,950,575 <span class=\"_ _1d4\"></span>1,469,824 793,496 <span class=\"_ _317\"></span>10,589,444 <span class=\"_ _32d\"></span>-13,710,783 <span class=\"_ _a5\"></span>7,129,967</div>\n<div class=\"t m3 x6 hb yfab ff4 fs7 fc1 sc0 ls0 ws48b\" style=\"z-index: 40;\">Depreciation <span class=\"_ _324\"></span>and <span class=\"_ _324\"></span>amortization <span class=\"_ _2d8\"> </span>-25,382 -77,146 -13,239 <span class=\"_ _13e\"></span>-100,024 <span class=\"_ _13e\"></span>-187,832 -89,157 -44,700 <span class=\"_ _f4\"> </span>0 <span class=\"_ _13c\"></span>-537,480</div>\n<div class=\"t m3 x6 hb yfac ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Change <span class=\"_ _325\"></span>in <span class=\"_ _325\"></span>internal <span class=\"_ _325\"></span>margin <span class=\"_ _90\"> </span>0 0 0 0 0 0 0 <span class=\"_ _32e\"></span>-1,202 <span class=\"_ _166\"></span>-1,202</div>\n<div class=\"t m3 x6 hb yfad ff4 fs7 fc1 sc0 ls0 ws48f\" style=\"z-index: 40;\">Operating <span class=\"_ _318\"></span>e<span class=\"_ _0\"></span>xpenses <span class=\"_ _32f\"> </span>-1,996,824 -214,671 -134,453 <span class=\"_ _14d\"></span>-3,335,846 <span class=\"_ _1d4\"></span>-1,532,560 -689,654 <span class=\"_ _30d\"></span>-10,717,274 <span class=\"_ _136\"></span>13,710,783 <span class=\"_ _154\"></span>-4,910,499</div>\n<div class=\"t m3 x6 hb yfae ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Other <span class=\"_ _325\"></span>income <span class=\"_ _22a\"> </span>0 0 0 0 <span class=\"_ _31a\"></span>24,379 0 0 0 <span class=\"_ _327\"></span>24,379</div>\n<div class=\"t m3 x6 h51 yfaf ff13 fs7 fc1 sc0 ls0 ws490\" style=\"z-index: 40;\">Operational <span class=\"_ _330\"></span>EBIT <span class=\"_ _c6\"> </span>411,287 <span class=\"_ _bd\"> </span>188,243 <span class=\"_ _123\"> </span>-23,834 <span class=\"_ _13d\"></span>1,514,705 -226,189 <span class=\"_ _10f\"> </span>14,685 -172,530 <span class=\"_ _113\"> </span>-1,202 <span class=\"_ _310\"></span>1,705,165</div>\n<div class=\"t m3 x6 hb yfb0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustments on biological assets <span class=\"_ _132\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _ee\"> </span>168,705 <span class=\"_ _ee\"> </span>109,687 <span class=\"_ _19e\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _106\"> </span>278,392</div>\n<div class=\"t m3 x6 hb yfb1 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Income <span class=\"_ _325\"></span>from <span class=\"_ _325\"></span>associat<span class=\"_ _0\"></span>es <span class=\"_ _94\"> </span>57,354 0 0 <span class=\"_ _310\"></span>160 0 <span class=\"_ _155\"></span>27 <span class=\"_ _13e\"></span>56 0 <span class=\"_ _327\"></span>57,597</div>\n<div class=\"t m3 x6 hb yfb2 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enue <span class=\"_ _329\"></span>tax <span class=\"_ _39\"> </span>0 0 0 <span class=\"_ _32a\"></span>-215,001 0 0 0 0 <span class=\"_ _32b\"></span>-215,001</div>\n<div class=\"t m3 x6 h51 yfb3 ff13 fs7 fc1 sc0 ls0 ws490\" style=\"z-index: 40;\">EBIT <span class=\"_ _331\"> </span>468,641 <span class=\"_ _bd\"> </span>188,243 <span class=\"_ _123\"> </span>-23,834 <span class=\"_ _7e\"></span>1,468,569 -116,502 <span class=\"_ _332\"> </span>14,712 -172,474 <span class=\"_ _113\"> </span>-1,202 <span class=\"_ _310\"></span>1,826,153</div>\n<div class=\"t m3 x6 h51 yfb4 ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">Operational <span class=\"_ _328\"></span>EBITDA <span class=\"_ _1af\"> </span>436,669 265,389 <span class=\"_ _16f\"> </span>-10,595 <span class=\"_ _1d4\"></span>1,614,729 <span class=\"_ _16f\"> </span>-38,357 103,842 <span class=\"_ _cc\"></span>-127,830 <span class=\"_ _321\"> </span>-1,202 <span class=\"_ _a5\"></span>2,242,645</div>\n<div class=\"t m3 x6 h51 y702 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">INVESTMENTS in pr<span class=\"_ _0\"></span>operty<span class=\"_ _0\"></span>, plant<span class=\"_ _5e\"></span>, and equipment <span class=\"_ _6a\"> </span>140,624 <span class=\"_ _e3\"> </span>255,349 <span class=\"_ _e3\"> </span>261,240 <span class=\"_ _14c\"> </span>97,967 <span class=\"_ _e3\"> </span>174,627 <span class=\"_ _e3\"> </span>309,581 <span class=\"_ _14c\"> </span>27,668 <span class=\"_ _1af\"> </span>1,267,056</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 766px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 29px; height: 766px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag270": {
   "value": "\n<div class=\"t m0 xb h52 y3c ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.2 MAJOR CUST<span class=\"_ _0\"></span>OMERS</div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws12b\" style=\"z-index: 40;\">In 2023, there wer<span class=\"_ _0\"></span>e no major customers - as defined in IFRS </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">8.34, compared t<span class=\"_ _0\"></span>o no major customer in 2022.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 533px; height: 68px; width: 368px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.3 OPERA<span class=\"_ _14b\"></span>TING SEGMENT INFORMA<span class=\"_ _5d\"></span>TION</div>\n<div class=\"t m3 x6 h51 yf96 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _290\"> </span>Fishmeal,  <span class=\"_ _143\"> </span>Fresh<span class=\"_ _0\"></span>water <span class=\"_ _147\"> </span>Fresh<span class=\"_ _0\"></span>water <span class=\"_ _e3\"> </span>Farming <span class=\"_ _e3\"> </span>Farming <span class=\"_ _114\"> </span> <span class=\"_ _182\"> </span>Sales  <span class=\"_ _a2\"> </span> <span class=\"_ _132\"> </span> </div>\n<div class=\"t m3 x6 h51 yf97 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023 \u2013 DKK 1,000 <span class=\"_ _1e0\"> </span>oil and f<span class=\"_ _0\"></span>eed <span class=\"_ _68\"> </span>Faroe Islands <span class=\"_ _100\"> </span>Scotland <span class=\"_ _68\"> </span>Far<span class=\"_ _0\"></span>oe Islands <span class=\"_ _153\"> </span>Scotland <span class=\"_ _153\"> </span>Services <span class=\"_ _10e\"> </span>and other <span class=\"_ _c5\"> </span>Eliminations <span class=\"_ _1ce\"> </span>Group</div>\n<div class=\"t m3 x6 hb yf98 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">External operating r<span class=\"_ _0\"></span>evenues <span class=\"_ _1ac\"> </span>1,576,435 <span class=\"_ _109\"> </span>1,211 <span class=\"_ _132\"> </span>0 <span class=\"_ _1b2\"> </span>581 <span class=\"_ _8f\"> </span>1,138 <span class=\"_ _64\"> </span>44,176 <span class=\"_ _d3\"> </span>5,517,308 <span class=\"_ _132\"> </span>0 <span class=\"_ _143\"> </span>7,140,849</div>\n<div class=\"t m3 x6 hb yf99 ff4 fs7 fc1 sc0 ls0 ws489\" style=\"z-index: 40;\">Internal <span class=\"_ _31c\"></span>operating <span class=\"_ _323\"></span>rev<span class=\"_ _0\"></span>enues <span class=\"_ _126\"> </span>1,912,300 <span class=\"_ _321\"> </span>585,177 <span class=\"_ _cb\"> </span>141,803 3,311,033 1,451,514 <span class=\"_ _321\"> </span>738,689 3,755,509 <span class=\"_ _134\"></span>-11,896,025 <span class=\"_ _10b\"> </span>0</div>\n<div class=\"t m3 x6 h51 yf9a ff13 fs7 fc1 sc0 ls0 ws48a\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _148\"></span>operating <span class=\"_ _148\"></span>r<span class=\"_ _0\"></span>evenues <span class=\"_ _216\"> </span>3,488,735 <span class=\"_ _321\"> </span>586,388 <span class=\"_ _cb\"> </span>141,803 3,311,614 1,452,652 <span class=\"_ _cb\"> </span>782,865 9,272,817 <span class=\"_ _320\"></span>-11,896,025 <span class=\"_ _13a\"></span>7,140,849</div>\n<div class=\"t m3 x6 hb yf9b ff4 fs7 fc1 sc0 ls0 ws48b\" style=\"z-index: 40;\">Depreciation <span class=\"_ _324\"></span>and <span class=\"_ _324\"></span>amortization <span class=\"_ _2d8\"> </span>-26,490 -86,926 -15,533 <span class=\"_ _13e\"></span>-123,511 <span class=\"_ _13e\"></span>-257,028 -98,822 -28,899 <span class=\"_ _f4\"> </span>0 <span class=\"_ _13c\"></span>-637,209</div>\n<div class=\"t m3 x6 hb yf9c ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Change <span class=\"_ _325\"></span>in <span class=\"_ _325\"></span>internal <span class=\"_ _325\"></span>margin <span class=\"_ _90\"> </span>0 0 0 0 0 0 0 <span class=\"_ _31c\"></span>-63,197 <span class=\"_ _314\"></span>-63,197</div>\n<div class=\"t m3 x6 hb yf9d ff4 fs7 fc1 sc0 ls0 ws48d\" style=\"z-index: 40;\">Operating <span class=\"_ _326\"></span>expenses <span class=\"_ _c8\"> </span>-2,670,785 <span class=\"_ _321\"> </span>-342,732 <span class=\"_ _321\"> </span>-117,096 -2,637,311 -1,388,658 <span class=\"_ _cb\"> </span>-640,494 -9,033,525 <span class=\"_ _172\"></span>11,896,026 <span class=\"_ _155\"></span>-4,934,575</div>\n<div class=\"t m3 x6 hb yf9e ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Other <span class=\"_ _325\"></span>income <span class=\"_ _22a\"> </span>0 0 0 0 <span class=\"_ _31a\"></span>37,942 0 0 0 <span class=\"_ _327\"></span>37,942</div>\n<div class=\"t m3 x6 h51 yf9f ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">Operational <span class=\"_ _328\"></span>EBIT <span class=\"_ _168\"> </span>791,460 156,730 <span class=\"_ _113\"> </span>9,174 550,792 <span class=\"_ _cc\"></span>-155,092 <span class=\"_ _123\"> </span>43,549 210,393 <span class=\"_ _16f\"> </span>-63,196 <span class=\"_ _a5\"></span>1,543,810</div>\n<div class=\"t m3 x6 hb yfa0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustments on biological assets <span class=\"_ _132\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _61\"> </span>-53,750 <span class=\"_ _61\"> </span>-87,915 <span class=\"_ _132\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _122\"> </span>-141,665</div>\n<div class=\"t m3 x6 hb yfa1 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Income <span class=\"_ _325\"></span>from <span class=\"_ _325\"></span>associat<span class=\"_ _0\"></span>es <span class=\"_ _94\"> </span>70,685 0 0 0 0 0 <span class=\"_ _134\"></span>-33 0 <span class=\"_ _327\"></span>70,652</div>\n<div class=\"t m3 x6 hb yfa2 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enue <span class=\"_ _329\"></span>tax <span class=\"_ _39\"> </span>0 0 0 <span class=\"_ _32a\"></span>-137,066 <span class=\"_ _148\"></span>-15,770 0 0 0 <span class=\"_ _32b\"></span>-152,836</div>\n<div class=\"t m3 x6 h51 yfa3 ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">EBIT <span class=\"_ _32c\"> </span>862,145 156,730 <span class=\"_ _113\"> </span>9,174 359,976 <span class=\"_ _cc\"></span>-258,777 <span class=\"_ _123\"> </span>43,549 210,360 <span class=\"_ _16f\"> </span>-63,196 <span class=\"_ _154\"></span>1,319,961</div>\n<div class=\"t m3 x6 h51 yfa4 ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">Operational <span class=\"_ _328\"></span>EBITDA <span class=\"_ _1af\"> </span>817,950 243,656 <span class=\"_ _123\"> </span>24,707 674,303 101,936 142,371 239,292 <span class=\"_ _16f\"> </span>-63,196 <span class=\"_ _a5\"></span>2,181,019</div>\n<div class=\"t m3 x6 h51 yfa5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">INVESTMENTS in pr<span class=\"_ _0\"></span>operty<span class=\"_ _0\"></span>, plant<span class=\"_ _5e\"></span>, and equipment <span class=\"_ _6a\"> </span>172,194 <span class=\"_ _e3\"> </span>203,386 <span class=\"_ _e3\"> </span>183,136 <span class=\"_ _e3\"> </span>105,831 <span class=\"_ _e3\"> </span>124,324 <span class=\"_ _14c\"> </span>63,328 <span class=\"_ _e3\"> </span>188,504 <span class=\"_ _a2\"> </span>  <span class=\"_ _11a\"> </span>1,040,703</div>\n<div class=\"t m3 x6 h51 yfa6 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 yfa7 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022 \u2013 DKK 1,000</div>\n<div class=\"t m3 x6 hb yfa8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">External operating r<span class=\"_ _0\"></span>evenues <span class=\"_ _e7\"> </span>742,695 <span class=\"_ _8f\"> </span>1,632 <span class=\"_ _1b2\"> </span>134 <span class=\"_ _1b2\"> </span>940 <span class=\"_ _109\"> </span>6,123 <span class=\"_ _77\"> </span>34,113 <span class=\"_ _d3\"> </span>6,344,330 <span class=\"_ _132\"> </span>0 <span class=\"_ _143\"> </span>7,129,967</div>\n<div class=\"t m3 x6 hb yfa9 ff4 fs7 fc1 sc0 ls0 ws489\" style=\"z-index: 40;\">Internal <span class=\"_ _31c\"></span>operating <span class=\"_ _323\"></span>rev<span class=\"_ _0\"></span>enues <span class=\"_ _126\"> </span>1,690,798 <span class=\"_ _321\"> </span>478,428 <span class=\"_ _cb\"> </span>123,724 4,949,635 1,463,701 <span class=\"_ _321\"> </span>759,383 4,245,114 <span class=\"_ _134\"></span>-13,710,783 <span class=\"_ _10b\"> </span>0</div>\n<div class=\"t m3 x6 h51 yfaa ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _328\"></span>operating <span class=\"_ _328\"></span>rev<span class=\"_ _0\"></span>enues <span class=\"_ _11b\"> </span>2,433,493 480,060 123,858 <span class=\"_ _14d\"></span>4,950,575 <span class=\"_ _1d4\"></span>1,469,824 793,496 <span class=\"_ _317\"></span>10,589,444 <span class=\"_ _32d\"></span>-13,710,783 <span class=\"_ _a5\"></span>7,129,967</div>\n<div class=\"t m3 x6 hb yfab ff4 fs7 fc1 sc0 ls0 ws48b\" style=\"z-index: 40;\">Depreciation <span class=\"_ _324\"></span>and <span class=\"_ _324\"></span>amortization <span class=\"_ _2d8\"> </span>-25,382 -77,146 -13,239 <span class=\"_ _13e\"></span>-100,024 <span class=\"_ _13e\"></span>-187,832 -89,157 -44,700 <span class=\"_ _f4\"> </span>0 <span class=\"_ _13c\"></span>-537,480</div>\n<div class=\"t m3 x6 hb yfac ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Change <span class=\"_ _325\"></span>in <span class=\"_ _325\"></span>internal <span class=\"_ _325\"></span>margin <span class=\"_ _90\"> </span>0 0 0 0 0 0 0 <span class=\"_ _32e\"></span>-1,202 <span class=\"_ _166\"></span>-1,202</div>\n<div class=\"t m3 x6 hb yfad ff4 fs7 fc1 sc0 ls0 ws48f\" style=\"z-index: 40;\">Operating <span class=\"_ _318\"></span>e<span class=\"_ _0\"></span>xpenses <span class=\"_ _32f\"> </span>-1,996,824 -214,671 -134,453 <span class=\"_ _14d\"></span>-3,335,846 <span class=\"_ _1d4\"></span>-1,532,560 -689,654 <span class=\"_ _30d\"></span>-10,717,274 <span class=\"_ _136\"></span>13,710,783 <span class=\"_ _154\"></span>-4,910,499</div>\n<div class=\"t m3 x6 hb yfae ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Other <span class=\"_ _325\"></span>income <span class=\"_ _22a\"> </span>0 0 0 0 <span class=\"_ _31a\"></span>24,379 0 0 0 <span class=\"_ _327\"></span>24,379</div>\n<div class=\"t m3 x6 h51 yfaf ff13 fs7 fc1 sc0 ls0 ws490\" style=\"z-index: 40;\">Operational <span class=\"_ _330\"></span>EBIT <span class=\"_ _c6\"> </span>411,287 <span class=\"_ _bd\"> </span>188,243 <span class=\"_ _123\"> </span>-23,834 <span class=\"_ _13d\"></span>1,514,705 -226,189 <span class=\"_ _10f\"> </span>14,685 -172,530 <span class=\"_ _113\"> </span>-1,202 <span class=\"_ _310\"></span>1,705,165</div>\n<div class=\"t m3 x6 hb yfb0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustments on biological assets <span class=\"_ _132\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _ee\"> </span>168,705 <span class=\"_ _ee\"> </span>109,687 <span class=\"_ _19e\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _106\"> </span>278,392</div>\n<div class=\"t m3 x6 hb yfb1 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Income <span class=\"_ _325\"></span>from <span class=\"_ _325\"></span>associat<span class=\"_ _0\"></span>es <span class=\"_ _94\"> </span>57,354 0 0 <span class=\"_ _310\"></span>160 0 <span class=\"_ _155\"></span>27 <span class=\"_ _13e\"></span>56 0 <span class=\"_ _327\"></span>57,597</div>\n<div class=\"t m3 x6 hb yfb2 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enue <span class=\"_ _329\"></span>tax <span class=\"_ _39\"> </span>0 0 0 <span class=\"_ _32a\"></span>-215,001 0 0 0 0 <span class=\"_ _32b\"></span>-215,001</div>\n<div class=\"t m3 x6 h51 yfb3 ff13 fs7 fc1 sc0 ls0 ws490\" style=\"z-index: 40;\">EBIT <span class=\"_ _331\"> </span>468,641 <span class=\"_ _bd\"> </span>188,243 <span class=\"_ _123\"> </span>-23,834 <span class=\"_ _7e\"></span>1,468,569 -116,502 <span class=\"_ _332\"> </span>14,712 -172,474 <span class=\"_ _113\"> </span>-1,202 <span class=\"_ _310\"></span>1,826,153</div>\n<div class=\"t m3 x6 h51 yfb4 ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">Operational <span class=\"_ _328\"></span>EBITDA <span class=\"_ _1af\"> </span>436,669 265,389 <span class=\"_ _16f\"> </span>-10,595 <span class=\"_ _1d4\"></span>1,614,729 <span class=\"_ _16f\"> </span>-38,357 103,842 <span class=\"_ _cc\"></span>-127,830 <span class=\"_ _321\"> </span>-1,202 <span class=\"_ _a5\"></span>2,242,645</div>\n<div class=\"t m3 x6 h51 y702 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">INVESTMENTS in pr<span class=\"_ _0\"></span>operty<span class=\"_ _0\"></span>, plant<span class=\"_ _5e\"></span>, and equipment <span class=\"_ _6a\"> </span>140,624 <span class=\"_ _e3\"> </span>255,349 <span class=\"_ _e3\"> </span>261,240 <span class=\"_ _14c\"> </span>97,967 <span class=\"_ _e3\"> </span>174,627 <span class=\"_ _e3\"> </span>309,581 <span class=\"_ _14c\"> </span>27,668 <span class=\"_ _1af\"> </span>1,267,056</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 766px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 29px; height: 766px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 29px; height: 766px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n<div class=\"t m3 x210 h51 ydea ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023<span class=\"_ _1d3\"> </span>2022</div>\n<div class=\"t m3 x6 h51 ydeb ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">F<span class=\"_ _0\"></span>ARMING FO \u2013 DISTRIBUTION OF HAR<span class=\"_ _0\"></span>VESTED VOLUMES<span class=\"_ _333\"> </span><span class=\"ls4d ws99\">tgw<span class=\"_ _18d\"> </span></span>%<span class=\"_ _b0\"> </span><span class=\"ls4d ws99\">tgw<span class=\"_ _18d\"> </span></span>%</div>\n<div class=\"t m3 x6 hb ye0f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Harvest<span class=\"_ _0\"></span>ed FO volume used in V<span class=\"_ _0\"></span>AP production<span class=\"_ _1fa\"> </span>22,787<span class=\"_ _64\"> </span>43.5%<span class=\"_ _e3\"> </span>26,401<span class=\"_ _64\"> </span>39.6%</div>\n<div class=\"t m3 x6 hb yfb5 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Harvest<span class=\"_ _0\"></span>ed FO volume sold fresh/fro<span class=\"_ _0\"></span>zen<span class=\"_ _334\"> </span>29,621<span class=\"_ _64\"> </span>56.5%<span class=\"_ _e3\"> </span>40,285<span class=\"_ _15c\"> </span>60.4%</div>\n<div class=\"t m3 x6 h51 yfb6 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal harves<span class=\"_ _0\"></span>ted volumes<span class=\"_ _41\"> </span>52,408<span class=\"_ _153\"> </span>100.0%<span class=\"_ _11c\"> </span>66,686<span class=\"_ _153\"> </span>100.0%</div>\n<div class=\"t m3 x6 h51 yfb7 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FOF SEGMENT \u2013 DIS<span class=\"_ _0\"></span>TRIBUTION OF FEED<span class=\"_ _334\"> </span>tonnes<span class=\"_ _91\"> </span>%<span class=\"_ _61\"> </span>tonnes<span class=\"_ _91\"> </span>%</div>\n<div class=\"t m3 x6 hb yfb8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Volume<span class=\"_ _0\"></span>s used internally<span class=\"_ _27a\"> </span>124,321<span class=\"_ _15c\"> </span>97.3%<span class=\"_ _11e\"> </span>123,118<span class=\"_ _64\"> </span>96.3%</div>\n<div class=\"t m3 x6 hb yfb9 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">External sold<span class=\"_ _335\"> </span>3,454<span class=\"_ _109\"> </span>2.7%<span class=\"_ _14c\"> </span>4,722<span class=\"_ _109\"> </span>3.7%</div>\n<div class=\"t m3 x6 h51 yfba ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sold volumes<span class=\"_ _336\"> </span>127,775<span class=\"_ _153\"> </span>100.0%<span class=\"_ _118\"> </span>127,840<span class=\"_ _153\"> </span>100.0%</div>\n<div class=\"t m3 x6 h51 yfbb ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">PRODUCTION OF FISHMEAL AND FISH OIL<span class=\"_ _251\"> </span>tonnes<span class=\"_ _18d\"> </span>%<span class=\"_ _62\"> </span>tonnes<span class=\"_ _18d\"> </span>%</div>\n<div class=\"t m3 x6 hb yfbc ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fishmeal<span class=\"_ _337\"> </span>101,976<span class=\"_ _64\"> </span>74.6%<span class=\"_ _e3\"> </span>65,395<span class=\"_ _15c\"> </span>73.3%</div>\n<div class=\"t m3 x6 hb yfbd ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fish oil<span class=\"_ _24e\"> </span>34,786<span class=\"_ _15c\"> </span>25.4%<span class=\"_ _e3\"> </span>23,862<span class=\"_ _64\"> </span>26.7%</div>\n<div class=\"t m3 x6 h51 yfbe ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal production<span class=\"_ _338\"> </span>136,762<span class=\"_ _153\"> </span>100.0%<span class=\"_ _e3\"> </span>89,257<span class=\"_ _66\"> </span>100.0%</div>\n<div class=\"t m3 x6 h51 yfbf ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">F<span class=\"_ _0\"></span>ARMING SCT \u2013 DISTRIBUTION OF HARVES<span class=\"_ _0\"></span>TED VOLUMES<span class=\"_ _1ac\"> </span><span class=\"ls4d ws99\">tgw<span class=\"_ _91\"> </span></span>%<span class=\"_ _103\"> </span><span class=\"ls4d ws99\">tgw<span class=\"_ _339\"> </span></span>%</div>\n<div class=\"t m3 x6 hb yfc0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Harvest<span class=\"_ _0\"></span>ed volume sold fresh/froz<span class=\"_ _0\"></span>en<span class=\"_ _33a\"> </span>20,598<span class=\"_ _153\"> </span>100.0%<span class=\"_ _e3\"> </span>23,917<span class=\"_ _153\"> </span>100.0%</div>\n<div class=\"t m3 x6 h51 yfc1 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal harves<span class=\"_ _0\"></span>ted volumes<span class=\"_ _41\"> </span>20,598<span class=\"_ _153\"> </span>100.0%<span class=\"_ _11c\"> </span>23,917<span class=\"_ _153\"> </span>100.0%</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 367px; height: 419px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">GEOGRAPHIC BREAKDO<span class=\"_ _0\"></span>WN OF SALES REVENUES BASED ON SEGMENTS AND CU<span class=\"_ _0\"></span>STOMER LOCA<span class=\"_ _5d\"></span>TION</div>\n<div class=\"t m3 x6 h51 yfc2 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _1a7\"> </span><span class=\"ws491\">Fishmeal, <span class=\"_ _33b\"></span> <span class=\"_ _a\"></span>     <span class=\"_ _144\"></span>Sale<span class=\"_ _0\"></span>s <span class=\"_ _33c\"></span><span class=\"ws0\"> </span></span></div>\n<div class=\"t m3 x6 h51 yfc3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023 \u2013 DKK 1,000 <span class=\"_ _33d\"> </span>oil and feed <span class=\"_ _146\"> </span>Fresh<span class=\"_ _0\"></span>water FO <span class=\"_ _10c\"> </span>Fr<span class=\"_ _0\"></span>eshwater SCT <span class=\"_ _33e\"> </span>Farming FO <span class=\"_ _217\"> </span>Farming SCT <span class=\"_ _29b\"> </span>Services <span class=\"_ _1d2\"> </span>&amp; Other <span class=\"_ _216\"> </span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 x6 hb yfc4 ff4 fs7 fc1 sc0 ls0 ws492\" style=\"z-index: 40;\">Wes<span class=\"_ _0\"></span>tern <span class=\"_ _33f\"></span>Europe <span class=\"_ _1d4\"></span>1,576,435 <span class=\"_ _1d0\"> </span>1,211 <span class=\"_ _102\"> </span>0 <span class=\"_ _1c8\"> </span>581 <span class=\"_ _1d0\"> </span>1,138 <span class=\"_ _190\"> </span>44,176 3,268,230 4,891,771</div>\n<div class=\"t m3 x6 hb yfc5 ff4 fs7 fc1 sc0 ls0 ws493\" style=\"z-index: 40;\">North <span class=\"_ _340\"></span>America <span class=\"_ _1\"></span>0 0 0 0 0 0 <span class=\"_ _341\"></span>1,358,253 <span class=\"_ _341\"></span>1,358,253</div>\n<div class=\"t m3 x6 hb yfc6 ff4 fs7 fc1 sc0 ls0 ws493\" style=\"z-index: 40;\">Asia <span class=\"_ _14c\"> </span>0 0 0 0 0 0 <span class=\"_ _342\"></span>643,602 <span class=\"_ _342\"></span>643,602</div>\n<div class=\"t m3 x6 hb yfc7 ff4 fs7 fc1 sc0 ls0 ws493\" style=\"z-index: 40;\">Eastern <span class=\"_ _340\"></span>Eur<span class=\"_ _0\"></span>ope <span class=\"_ _13d\"></span>0 0 0 0 0 0 <span class=\"_ _342\"></span>215,663 <span class=\"_ _342\"></span>215,663</div>\n<div class=\"t m3 x6 hb yfc8 ff4 fs7 fc1 sc0 ls0 ws493\" style=\"z-index: 40;\">Rest <span class=\"_ _340\"></span>of <span class=\"_ _340\"></span>the <span class=\"_ _340\"></span>W<span class=\"_ _0\"></span>orld <span class=\"_ _343\"></span>0 0 0 0 0 0 <span class=\"_ _31a\"></span>31,560 <span class=\"_ _315\"></span>31,560</div>\n<div class=\"t m3 x6 h51 yfc9 ff13 fs7 fc1 sc0 ls0 ws494\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _116\"> </span>1,576,435 <span class=\"_ _1d0\"> </span>1,211 <span class=\"_ _61\"> </span>0 <span class=\"_ _1c8\"> </span>581 <span class=\"_ _1d0\"> </span>1,138 <span class=\"_ _190\"> </span>44,176 5,517,308 7,140,849</div>\n<div class=\"t m3 x6 h51 yfca ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _1fc\"> </span> </div>\n<div class=\"t m3 x6 h51 yfcb ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022 \u2013 DKK 1,000</div>\n<div class=\"t m3 x6 hb yfcc ff4 fs7 fc1 sc0 ls0 ws492\" style=\"z-index: 40;\">Wes<span class=\"_ _0\"></span>tern <span class=\"_ _33f\"></span>Europe 742,695 <span class=\"_ _1d0\"> </span>1,632 <span class=\"_ _1c8\"> </span>134 <span class=\"_ _1c8\"> </span>940 <span class=\"_ _1d0\"> </span>6,123 <span class=\"_ _190\"> </span>34,113 3,948,632 4,734,269</div>\n<div class=\"t m3 x6 hb yfcd ff4 fs7 fc1 sc0 ls0 ws493\" style=\"z-index: 40;\">North <span class=\"_ _340\"></span>America <span class=\"_ _1\"></span>0 0 0 0 0 0 <span class=\"_ _341\"></span>1,352,381 <span class=\"_ _341\"></span>1,352,381</div>\n<div class=\"t m3 x6 hb yfce ff4 fs7 fc1 sc0 ls0 ws493\" style=\"z-index: 40;\">Asia <span class=\"_ _14c\"> </span>0 0 0 0 0 0 <span class=\"_ _342\"></span>711,785 <span class=\"_ _342\"></span>711,785</div>\n<div class=\"t m3 x6 hb yfcf ff4 fs7 fc1 sc0 ls0 ws493\" style=\"z-index: 40;\">Eastern <span class=\"_ _340\"></span>Eur<span class=\"_ _0\"></span>ope <span class=\"_ _13d\"></span>0 0 0 0 0 0 <span class=\"_ _342\"></span>270,622 <span class=\"_ _342\"></span>270,622</div>\n<div class=\"t m3 x6 hb yfd0 ff4 fs7 fc1 sc0 ls0 ws493\" style=\"z-index: 40;\">Rest <span class=\"_ _340\"></span>of <span class=\"_ _340\"></span>the <span class=\"_ _340\"></span>W<span class=\"_ _0\"></span>orld <span class=\"_ _343\"></span>0 0 0 0 0 0 <span class=\"_ _31a\"></span>60,910 <span class=\"_ _315\"></span>60,910</div>\n<div class=\"t m3 x6 h51 yfd1 ff13 fs7 fc1 sc0 ls0 ws494\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _8f\"> </span>742,695 <span class=\"_ _1d0\"> </span>1,632 <span class=\"_ _1c8\"> </span>134 <span class=\"_ _110\"> </span>940 <span class=\"_ _1d0\"> </span>6,123 <span class=\"_ _190\"> </span>34,113 6,344,330 7,129,967</div>\n<div class=\"t m0 x6 hb y6f ff4 fs7 fc1 sc0 ls0 ws39\" style=\"z-index: 40;\">The Group has sev<span class=\"_ _0\"></span>en reportable segments in acc<span class=\"_ _0\"></span>ordance </div>\n<div class=\"t m0 x6 hb y70 ff4 fs7 fc1 sc0 ls0 ws24\" style=\"z-index: 40;\">with IFRS 8, Operating Segments. A ne<span class=\"_ _0\"></span>w segmentation was </div>\n<div class=\"t m0 x6 hb y71 ff4 fs7 fc1 sc0 ls0 ws8b\" style=\"z-index: 40;\">implemented in the third quart<span class=\"_ _0\"></span>er of 2023, resulting in the </div>\n<div class=\"t m0 x6 hb y72 ff4 fs7 fc1 sc0 ls0 ws26d\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>ormation of the previous f<span class=\"_ _0\"></span>our segments into seven </div>\n<div class=\"t m0 x6 hb y73 ff4 fs7 fc1 sc0 ls0 ws436\" style=\"z-index: 40;\">segments. Comparativ<span class=\"_ _0\"></span>e figures have been adjusted in </div>\n<div class=\"t m0 x6 hb y74 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">accor<span class=\"_ _0\"></span>dance with the new segmentation. The main purpose of </div>\n<div class=\"t m0 x6 hb y75 ff4 fs7 fc1 sc0 ls0 ws91\" style=\"z-index: 40;\">the new segment structur<span class=\"_ _0\"></span>e is to derive to a clear definition </div>\n<div class=\"t m0 x6 hb y76 ff4 fs7 fc1 sc0 ls0 ws64\" style=\"z-index: 40;\">of how the v<span class=\"_ _0\"></span>alue creation is split across the value chain. <span class=\"_ _0\"></span>The </div>\n<div class=\"t m0 x6 hb y77 ff4 fs7 fc1 sc0 ls0 ws51\" style=\"z-index: 40;\">Group\u2019<span class=\"_ _0\"></span>s main strategic business ar<span class=\"_ _0\"></span>ea is aquaculture, which </div>\n<div class=\"t m0 x6 hb y84 ff4 fs7 fc1 sc0 ls0 ws4e\" style=\"z-index: 40;\">now consis<span class=\"_ _0\"></span>ts of the following se<span class=\"_ _0\"></span>ven segments: fishmeal, fish </div>\n<div class=\"t m0 x6 hb y78 ff4 fs7 fc1 sc0 ls0 ws150\" style=\"z-index: 40;\">oil and fish Feed (FOF), fr<span class=\"_ _0\"></span>eshwater F<span class=\"_ _0\"></span>aroe Islands, freshw<span class=\"_ _0\"></span>ater </div>\n<div class=\"t m0 x6 hb y79 ff4 fs7 fc1 sc0 ls0 ws8b\" style=\"z-index: 40;\">Scotland, f<span class=\"_ _0\"></span>arming Faroe Islands, f<span class=\"_ _0\"></span>arming Scotland, services, </div>\n<div class=\"t m0 x6 hb y7a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">and sales &amp; other<span class=\"_ _5d\"></span>. </div>\n<div class=\"t m0 x6 hb y7c ff4 fs7 fc1 sc0 ls0 ws40c\" style=\"z-index: 40;\">The same accounting principle<span class=\"_ _0\"></span>s, as described to the </div>\n<div class=\"t m0 x6 hb y7d ff4 fs7 fc1 sc0 ls0 ws4e\" style=\"z-index: 40;\">consolidated financial s<span class=\"_ _0\"></span>tatements, have been applied for the </div>\n<div class=\"t m0 x6 hb y7e ff4 fs7 fc1 sc0 ls0 ws10e\" style=\"z-index: 40;\">segment reporting. Intersegment tr<span class=\"_ _0\"></span>ansfers or transactions ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 x6 hb y7f ff4 fs7 fc1 sc0 ls0 ws48\" style=\"z-index: 40;\">entered int<span class=\"_ _0\"></span>o under normal commercial terms and conditions, </div>\n<div class=\"t m0 x6 hb y80 ff4 fs7 fc1 sc0 ls0 ws275\" style=\"z-index: 40;\">and the measurement used in the segment reporting is </div>\n<div class=\"t m0 x6 hb y81 ff4 fs7 fc1 sc0 ls0 ws13f\" style=\"z-index: 40;\">the same as used for thir<span class=\"_ _0\"></span>d-party transactions. The pricing </div>\n<div class=\"t m0 xb hb y6f ff4 fs7 fc1 sc0 ls0 ws1a\" style=\"z-index: 40;\">principle between the segments is based on mark<span class=\"_ _0\"></span>et refer<span class=\"_ _0\"></span>ence </div>\n<div class=\"t m0 xb hb y70 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">prices f<span class=\"_ _0\"></span>or spot sale.</div>\n\n<div><br/></div>\n\n<div class=\"t m0 xb h45 y72 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES SEGMENT REPOR<span class=\"_ _0\"></span>TING</div>\n<div class=\"t m0 xb h45 y74 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fishmeal, fish oil and fish feed (FOF)</div>\n<div class=\"t m0 xb hb y75 ff4 fs7 fc1 sc0 ls0 ws90\" style=\"z-index: 40;\">Fishmeal, fish oil and fish feed inv<span class=\"_ _0\"></span>olve the production and </div>\n<div class=\"t m0 xb hb y76 ff4 fs7 fc1 sc0 ls0 ws12c\" style=\"z-index: 40;\">sale of fishmeal, fish oil and fish feed. The pr<span class=\"_ _0\"></span>oduction of </div>\n<div class=\"t m0 xb hb y77 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">fishmeal, fish oil and fish feed ar<span class=\"_ _0\"></span>e operated by Bakka <span class=\"_ _151\"></span>frost\u2019s </div>\n<div class=\"t m0 xb hb y84 ff4 fs7 fc1 sc0 ls0 ws21\" style=\"z-index: 40;\">subsidiary Havsbr\u00fan, located in F<span class=\"_ _0\"></span>uglafj\u00f8r\u00f0ur<span class=\"_ _5d\"></span>. Intersegment </div>\n<div class=\"t m0 xb hb y78 ff4 fs7 fc1 sc0 ls0 ws8e\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>ers follow st<span class=\"_ _0\"></span>andard commercial terms and ar<span class=\"_ _0\"></span>e measured </div>\n<div class=\"t m0 xb hb y79 ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">using the same criteria as transactions with thir<span class=\"_ _0\"></span>d parties. The </div>\n<div class=\"t m0 xb hb y7a ff4 fs7 fc1 sc0 ls0 ws2bc\" style=\"z-index: 40;\">pricing principle between the FOF and the F<span class=\"_ _0\"></span>arming segments </div>\n<div class=\"t m0 xb hb y7b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">is based on quarterly contr<span class=\"_ _0\"></span>acts.</div>\n<div class=\"t m0 xb h45 y7d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fresh<span class=\"_ _0\"></span>water F<span class=\"_ _0\"></span>aroe Islands and Fre<span class=\"_ _0\"></span>shwater Sc<span class=\"_ _0\"></span>otland</div>\n<div class=\"t m0 xb hb y7e ff4 fs7 fc1 sc0 ls0 ws3b\" style=\"z-index: 40;\">The two Fr<span class=\"_ _0\"></span>eshwater segments bo<span class=\"_ _0\"></span>th include broodstock and </div>\n<div class=\"t m0 xb hb y7f ff4 fs7 fc1 sc0 ls0 ws375\" style=\"z-index: 40;\">smolt production in hatcheries on land. In the br<span class=\"_ _0\"></span>oodstock </div>\n<div class=\"t m0 xb hb y80 ff4 fs7 fc1 sc0 ls0 ws3fb\" style=\"z-index: 40;\">operation, eggs are pr<span class=\"_ _0\"></span>oduced from breeding self<span class=\"_ _0\"></span>-owned </div>\n<div class=\"t m0 xb hb y81 ff4 fs7 fc1 sc0 ls0 ws257\" style=\"z-index: 40;\">salmon strains. Eggs ar<span class=\"_ _0\"></span>e sold to the hatcheries who in turn </div>\n<div class=\"t m0 xc hb y6f ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">produce fr<span class=\"_ _0\"></span>om egg to smolt, which are sold to the Farming </div>\n<div class=\"t m0 xc hb y70 ff4 fs7 fc1 sc0 ls0 ws128\" style=\"z-index: 40;\">operations in the F<span class=\"_ _0\"></span>aroe Islands and Scotland. The pricing </div>\n<div class=\"t m0 xc hb y71 ff4 fs7 fc1 sc0 ls0 ws333\" style=\"z-index: 40;\">principle between the fr<span class=\"_ _0\"></span>eshwater segments and f<span class=\"_ _0\"></span>arming </div>\n<div class=\"t m0 xc hb y72 ff4 fs7 fc1 sc0 ls0 ws10d\" style=\"z-index: 40;\">segments is based on estimates o<span class=\"_ _0\"></span>f prevailing mark<span class=\"_ _0\"></span>et prices, </div>\n<div class=\"t m0 xc hb y73 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">ensuring fair and tr<span class=\"_ _0\"></span>ansparent pricing and transactions. </div>\n<div class=\"t m0 xc h45 y75 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Farming F<span class=\"_ _0\"></span>aroe Islands og Farming Sc<span class=\"_ _0\"></span>otland</div>\n<div class=\"t m0 xc hb y76 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">Fish farming inv<span class=\"_ _0\"></span>olves the on-growing o<span class=\"_ _0\"></span>f salmon, nurturing </div>\n<div class=\"t m0 xc hb y77 ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">them in the marine environment from smolt t<span class=\"_ _0\"></span>o harvest<span class=\"_ _0\"></span>-ready </div>\n<div class=\"t m0 xc hb y84 ff4 fs7 fc1 sc0 ls0 ws64\" style=\"z-index: 40;\">salmon. The Group holds marine f<span class=\"_ _0\"></span>arming licenses around the </div>\n<div class=\"t m0 xc hb y78 ff4 fs7 fc1 sc0 ls0 ws3ae\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe Islands and Scotland, which are report<span class=\"_ _0\"></span>ed as two separate </div>\n<div class=\"t m0 xc hb y79 ff4 fs7 fc1 sc0 ls0 ws3f\" style=\"z-index: 40;\">segments (farming F<span class=\"_ _0\"></span>aroe Islands and farming Sco<span class=\"_ _0\"></span>tland). The </div>\n<div class=\"t m0 xc hb y7a ff4 fs7 fc1 sc0 ls0 ws1f2\" style=\"z-index: 40;\">pricing principle between, the f<span class=\"_ _0\"></span>arming segments and the sales </div>\n<div class=\"t m0 xc hb y7b ff4 fs7 fc1 sc0 ls0 ws10e\" style=\"z-index: 40;\">&amp; other segment is determined b<span class=\"_ _0\"></span>y market ref<span class=\"_ _0\"></span>erence pric<span class=\"_ _0\"></span>es for </div>\n<div class=\"t m0 xc hb y7c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">spot sales.</div>\n<div class=\"t m0 xc h45 y7e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Services</div>\n<div class=\"t m0 xc hb y7f ff4 fs7 fc1 sc0 ls0 ws29f\" style=\"z-index: 40;\">The services segment of<span class=\"_ _0\"></span>fers various services t<span class=\"_ _0\"></span>o the Group. </div>\n<div class=\"t m0 xc hb y80 ff4 fs7 fc1 sc0 ls0 ws2fa\" style=\"z-index: 40;\">It manages a fleet of f<span class=\"_ _0\"></span>arming service vessels, pr<span class=\"_ _0\"></span>oviding </div>\n<div class=\"t m0 xc hb y81 ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">fish transportation, tr<span class=\"_ _0\"></span>eatments, net cleaning, heavy marine </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 30px; height: 323px; width: 372px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 379px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 30px; height: 328px; width: 372px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 384px; width: 371px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 29px; height: 766px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 wsdb\" style=\"z-index: 40;\">support services, and it also c<span class=\"_ _0\"></span>onverts organic wast<span class=\"_ _0\"></span>e into </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">biogas, heating, electricity<span class=\"_ _0\"></span>, and fertilizer f<span class=\"_ _0\"></span>or external sale. </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws495\" style=\"z-index: 40;\">Furthermore<span class=\"_ _0\"></span>, this segment provides harves<span class=\"_ _0\"></span>ting services </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws24\" style=\"z-index: 40;\">to both the Sc<span class=\"_ _0\"></span>ottish and Faroese f<span class=\"_ _0\"></span>arming operations, along </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws51\" style=\"z-index: 40;\">with producing styr<span class=\"_ _0\"></span>ofoam box<span class=\"_ _0\"></span>es to the Faroese oper<span class=\"_ _0\"></span>ation. </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws7f\" style=\"z-index: 40;\">Intersegmental tr<span class=\"_ _0\"></span>ansfers and transactions ar<span class=\"_ _0\"></span>e priced based </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws249\" style=\"z-index: 40;\">on direct mark<span class=\"_ _0\"></span>et prices, if possible, or es<span class=\"_ _0\"></span>timates derived from </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">market pricing and e<span class=\"_ _0\"></span>xternal pricing approaches.</div>\n<div class=\"t m0 x6 h45 y3a ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sales &amp; Other</div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws129\" style=\"z-index: 40;\">The sales &amp; other segment optimize<span class=\"_ _0\"></span>s the value creation </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws4a\" style=\"z-index: 40;\">and ret<span class=\"_ _0\"></span>ention from the harvested fish and pr<span class=\"_ _0\"></span>ovides freight </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws358\" style=\"z-index: 40;\">&amp; logistical service<span class=\"_ _0\"></span>s. The segment strategically utiliz<span class=\"_ _0\"></span>es </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 wse1\" style=\"z-index: 40;\">proce<span class=\"_ _0\"></span>ssing capacities located in key r<span class=\"_ _0\"></span>egions such as the Faroe </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">Islands, Scotland, Denmark, and the Unit<span class=\"_ _0\"></span>ed States to enhance </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws282\" style=\"z-index: 40;\">the production of v<span class=\"_ _0\"></span>alue-added products (V<span class=\"_ _0\"></span>AP). The pricing </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">approach f<span class=\"_ _0\"></span>or sales administration is based on benchmarking </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">analysis from e<span class=\"_ _0\"></span>xternal sources as well as pricing c<span class=\"_ _0\"></span>ontracts.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 459px; height: 342px; width: 373px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 459px; height: 347px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 459px; height: 352px; width: 373px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag271": {
   "value": "\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.3 OPERA<span class=\"_ _14b\"></span>TING SEGMENT INFORMA<span class=\"_ _5d\"></span>TION</div>\n<div class=\"t m3 x6 h51 yf96 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _290\"> </span>Fishmeal,  <span class=\"_ _143\"> </span>Fresh<span class=\"_ _0\"></span>water <span class=\"_ _147\"> </span>Fresh<span class=\"_ _0\"></span>water <span class=\"_ _e3\"> </span>Farming <span class=\"_ _e3\"> </span>Farming <span class=\"_ _114\"> </span> <span class=\"_ _182\"> </span>Sales  <span class=\"_ _a2\"> </span> <span class=\"_ _132\"> </span> </div>\n<div class=\"t m3 x6 h51 yf97 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023 \u2013 DKK 1,000 <span class=\"_ _1e0\"> </span>oil and f<span class=\"_ _0\"></span>eed <span class=\"_ _68\"> </span>Faroe Islands <span class=\"_ _100\"> </span>Scotland <span class=\"_ _68\"> </span>Far<span class=\"_ _0\"></span>oe Islands <span class=\"_ _153\"> </span>Scotland <span class=\"_ _153\"> </span>Services <span class=\"_ _10e\"> </span>and other <span class=\"_ _c5\"> </span>Eliminations <span class=\"_ _1ce\"> </span>Group</div>\n<div class=\"t m3 x6 hb yf98 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">External operating r<span class=\"_ _0\"></span>evenues <span class=\"_ _1ac\"> </span>1,576,435 <span class=\"_ _109\"> </span>1,211 <span class=\"_ _132\"> </span>0 <span class=\"_ _1b2\"> </span>581 <span class=\"_ _8f\"> </span>1,138 <span class=\"_ _64\"> </span>44,176 <span class=\"_ _d3\"> </span>5,517,308 <span class=\"_ _132\"> </span>0 <span class=\"_ _143\"> </span>7,140,849</div>\n<div class=\"t m3 x6 hb yf99 ff4 fs7 fc1 sc0 ls0 ws489\" style=\"z-index: 40;\">Internal <span class=\"_ _31c\"></span>operating <span class=\"_ _323\"></span>rev<span class=\"_ _0\"></span>enues <span class=\"_ _126\"> </span>1,912,300 <span class=\"_ _321\"> </span>585,177 <span class=\"_ _cb\"> </span>141,803 3,311,033 1,451,514 <span class=\"_ _321\"> </span>738,689 3,755,509 <span class=\"_ _134\"></span>-11,896,025 <span class=\"_ _10b\"> </span>0</div>\n<div class=\"t m3 x6 h51 yf9a ff13 fs7 fc1 sc0 ls0 ws48a\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _148\"></span>operating <span class=\"_ _148\"></span>r<span class=\"_ _0\"></span>evenues <span class=\"_ _216\"> </span>3,488,735 <span class=\"_ _321\"> </span>586,388 <span class=\"_ _cb\"> </span>141,803 3,311,614 1,452,652 <span class=\"_ _cb\"> </span>782,865 9,272,817 <span class=\"_ _320\"></span>-11,896,025 <span class=\"_ _13a\"></span>7,140,849</div>\n<div class=\"t m3 x6 hb yf9b ff4 fs7 fc1 sc0 ls0 ws48b\" style=\"z-index: 40;\">Depreciation <span class=\"_ _324\"></span>and <span class=\"_ _324\"></span>amortization <span class=\"_ _2d8\"> </span>-26,490 -86,926 -15,533 <span class=\"_ _13e\"></span>-123,511 <span class=\"_ _13e\"></span>-257,028 -98,822 -28,899 <span class=\"_ _f4\"> </span>0 <span class=\"_ _13c\"></span>-637,209</div>\n<div class=\"t m3 x6 hb yf9c ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Change <span class=\"_ _325\"></span>in <span class=\"_ _325\"></span>internal <span class=\"_ _325\"></span>margin <span class=\"_ _90\"> </span>0 0 0 0 0 0 0 <span class=\"_ _31c\"></span>-63,197 <span class=\"_ _314\"></span>-63,197</div>\n<div class=\"t m3 x6 hb yf9d ff4 fs7 fc1 sc0 ls0 ws48d\" style=\"z-index: 40;\">Operating <span class=\"_ _326\"></span>expenses <span class=\"_ _c8\"> </span>-2,670,785 <span class=\"_ _321\"> </span>-342,732 <span class=\"_ _321\"> </span>-117,096 -2,637,311 -1,388,658 <span class=\"_ _cb\"> </span>-640,494 -9,033,525 <span class=\"_ _172\"></span>11,896,026 <span class=\"_ _155\"></span>-4,934,575</div>\n<div class=\"t m3 x6 hb yf9e ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Other <span class=\"_ _325\"></span>income <span class=\"_ _22a\"> </span>0 0 0 0 <span class=\"_ _31a\"></span>37,942 0 0 0 <span class=\"_ _327\"></span>37,942</div>\n<div class=\"t m3 x6 h51 yf9f ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">Operational <span class=\"_ _328\"></span>EBIT <span class=\"_ _168\"> </span>791,460 156,730 <span class=\"_ _113\"> </span>9,174 550,792 <span class=\"_ _cc\"></span>-155,092 <span class=\"_ _123\"> </span>43,549 210,393 <span class=\"_ _16f\"> </span>-63,196 <span class=\"_ _a5\"></span>1,543,810</div>\n<div class=\"t m3 x6 hb yfa0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustments on biological assets <span class=\"_ _132\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _61\"> </span>-53,750 <span class=\"_ _61\"> </span>-87,915 <span class=\"_ _132\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _122\"> </span>-141,665</div>\n<div class=\"t m3 x6 hb yfa1 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Income <span class=\"_ _325\"></span>from <span class=\"_ _325\"></span>associat<span class=\"_ _0\"></span>es <span class=\"_ _94\"> </span>70,685 0 0 0 0 0 <span class=\"_ _134\"></span>-33 0 <span class=\"_ _327\"></span>70,652</div>\n<div class=\"t m3 x6 hb yfa2 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enue <span class=\"_ _329\"></span>tax <span class=\"_ _39\"> </span>0 0 0 <span class=\"_ _32a\"></span>-137,066 <span class=\"_ _148\"></span>-15,770 0 0 0 <span class=\"_ _32b\"></span>-152,836</div>\n<div class=\"t m3 x6 h51 yfa3 ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">EBIT <span class=\"_ _32c\"> </span>862,145 156,730 <span class=\"_ _113\"> </span>9,174 359,976 <span class=\"_ _cc\"></span>-258,777 <span class=\"_ _123\"> </span>43,549 210,360 <span class=\"_ _16f\"> </span>-63,196 <span class=\"_ _154\"></span>1,319,961</div>\n<div class=\"t m3 x6 h51 yfa4 ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">Operational <span class=\"_ _328\"></span>EBITDA <span class=\"_ _1af\"> </span>817,950 243,656 <span class=\"_ _123\"> </span>24,707 674,303 101,936 142,371 239,292 <span class=\"_ _16f\"> </span>-63,196 <span class=\"_ _a5\"></span>2,181,019</div>\n<div class=\"t m3 x6 h51 yfa5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">INVESTMENTS in pr<span class=\"_ _0\"></span>operty<span class=\"_ _0\"></span>, plant<span class=\"_ _5e\"></span>, and equipment <span class=\"_ _6a\"> </span>172,194 <span class=\"_ _e3\"> </span>203,386 <span class=\"_ _e3\"> </span>183,136 <span class=\"_ _e3\"> </span>105,831 <span class=\"_ _e3\"> </span>124,324 <span class=\"_ _14c\"> </span>63,328 <span class=\"_ _e3\"> </span>188,504 <span class=\"_ _a2\"> </span>  <span class=\"_ _11a\"> </span>1,040,703</div>\n<div class=\"t m3 x6 h51 yfa6 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 yfa7 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022 \u2013 DKK 1,000</div>\n<div class=\"t m3 x6 hb yfa8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">External operating r<span class=\"_ _0\"></span>evenues <span class=\"_ _e7\"> </span>742,695 <span class=\"_ _8f\"> </span>1,632 <span class=\"_ _1b2\"> </span>134 <span class=\"_ _1b2\"> </span>940 <span class=\"_ _109\"> </span>6,123 <span class=\"_ _77\"> </span>34,113 <span class=\"_ _d3\"> </span>6,344,330 <span class=\"_ _132\"> </span>0 <span class=\"_ _143\"> </span>7,129,967</div>\n<div class=\"t m3 x6 hb yfa9 ff4 fs7 fc1 sc0 ls0 ws489\" style=\"z-index: 40;\">Internal <span class=\"_ _31c\"></span>operating <span class=\"_ _323\"></span>rev<span class=\"_ _0\"></span>enues <span class=\"_ _126\"> </span>1,690,798 <span class=\"_ _321\"> </span>478,428 <span class=\"_ _cb\"> </span>123,724 4,949,635 1,463,701 <span class=\"_ _321\"> </span>759,383 4,245,114 <span class=\"_ _134\"></span>-13,710,783 <span class=\"_ _10b\"> </span>0</div>\n<div class=\"t m3 x6 h51 yfaa ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _328\"></span>operating <span class=\"_ _328\"></span>rev<span class=\"_ _0\"></span>enues <span class=\"_ _11b\"> </span>2,433,493 480,060 123,858 <span class=\"_ _14d\"></span>4,950,575 <span class=\"_ _1d4\"></span>1,469,824 793,496 <span class=\"_ _317\"></span>10,589,444 <span class=\"_ _32d\"></span>-13,710,783 <span class=\"_ _a5\"></span>7,129,967</div>\n<div class=\"t m3 x6 hb yfab ff4 fs7 fc1 sc0 ls0 ws48b\" style=\"z-index: 40;\">Depreciation <span class=\"_ _324\"></span>and <span class=\"_ _324\"></span>amortization <span class=\"_ _2d8\"> </span>-25,382 -77,146 -13,239 <span class=\"_ _13e\"></span>-100,024 <span class=\"_ _13e\"></span>-187,832 -89,157 -44,700 <span class=\"_ _f4\"> </span>0 <span class=\"_ _13c\"></span>-537,480</div>\n<div class=\"t m3 x6 hb yfac ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Change <span class=\"_ _325\"></span>in <span class=\"_ _325\"></span>internal <span class=\"_ _325\"></span>margin <span class=\"_ _90\"> </span>0 0 0 0 0 0 0 <span class=\"_ _32e\"></span>-1,202 <span class=\"_ _166\"></span>-1,202</div>\n<div class=\"t m3 x6 hb yfad ff4 fs7 fc1 sc0 ls0 ws48f\" style=\"z-index: 40;\">Operating <span class=\"_ _318\"></span>e<span class=\"_ _0\"></span>xpenses <span class=\"_ _32f\"> </span>-1,996,824 -214,671 -134,453 <span class=\"_ _14d\"></span>-3,335,846 <span class=\"_ _1d4\"></span>-1,532,560 -689,654 <span class=\"_ _30d\"></span>-10,717,274 <span class=\"_ _136\"></span>13,710,783 <span class=\"_ _154\"></span>-4,910,499</div>\n<div class=\"t m3 x6 hb yfae ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Other <span class=\"_ _325\"></span>income <span class=\"_ _22a\"> </span>0 0 0 0 <span class=\"_ _31a\"></span>24,379 0 0 0 <span class=\"_ _327\"></span>24,379</div>\n<div class=\"t m3 x6 h51 yfaf ff13 fs7 fc1 sc0 ls0 ws490\" style=\"z-index: 40;\">Operational <span class=\"_ _330\"></span>EBIT <span class=\"_ _c6\"> </span>411,287 <span class=\"_ _bd\"> </span>188,243 <span class=\"_ _123\"> </span>-23,834 <span class=\"_ _13d\"></span>1,514,705 -226,189 <span class=\"_ _10f\"> </span>14,685 -172,530 <span class=\"_ _113\"> </span>-1,202 <span class=\"_ _310\"></span>1,705,165</div>\n<div class=\"t m3 x6 hb yfb0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustments on biological assets <span class=\"_ _132\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _ee\"> </span>168,705 <span class=\"_ _ee\"> </span>109,687 <span class=\"_ _19e\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _106\"> </span>278,392</div>\n<div class=\"t m3 x6 hb yfb1 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Income <span class=\"_ _325\"></span>from <span class=\"_ _325\"></span>associat<span class=\"_ _0\"></span>es <span class=\"_ _94\"> </span>57,354 0 0 <span class=\"_ _310\"></span>160 0 <span class=\"_ _155\"></span>27 <span class=\"_ _13e\"></span>56 0 <span class=\"_ _327\"></span>57,597</div>\n<div class=\"t m3 x6 hb yfb2 ff4 fs7 fc1 sc0 ls0 ws48c\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enue <span class=\"_ _329\"></span>tax <span class=\"_ _39\"> </span>0 0 0 <span class=\"_ _32a\"></span>-215,001 0 0 0 0 <span class=\"_ _32b\"></span>-215,001</div>\n<div class=\"t m3 x6 h51 yfb3 ff13 fs7 fc1 sc0 ls0 ws490\" style=\"z-index: 40;\">EBIT <span class=\"_ _331\"> </span>468,641 <span class=\"_ _bd\"> </span>188,243 <span class=\"_ _123\"> </span>-23,834 <span class=\"_ _7e\"></span>1,468,569 -116,502 <span class=\"_ _332\"> </span>14,712 -172,474 <span class=\"_ _113\"> </span>-1,202 <span class=\"_ _310\"></span>1,826,153</div>\n<div class=\"t m3 x6 h51 yfb4 ff13 fs7 fc1 sc0 ls0 ws48e\" style=\"z-index: 40;\">Operational <span class=\"_ _328\"></span>EBITDA <span class=\"_ _1af\"> </span>436,669 265,389 <span class=\"_ _16f\"> </span>-10,595 <span class=\"_ _1d4\"></span>1,614,729 <span class=\"_ _16f\"> </span>-38,357 103,842 <span class=\"_ _cc\"></span>-127,830 <span class=\"_ _321\"> </span>-1,202 <span class=\"_ _a5\"></span>2,242,645</div>\n<div class=\"t m3 x6 h51 y702 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">INVESTMENTS in pr<span class=\"_ _0\"></span>operty<span class=\"_ _0\"></span>, plant<span class=\"_ _5e\"></span>, and equipment <span class=\"_ _6a\"> </span>140,624 <span class=\"_ _e3\"> </span>255,349 <span class=\"_ _e3\"> </span>261,240 <span class=\"_ _14c\"> </span>97,967 <span class=\"_ _e3\"> </span>174,627 <span class=\"_ _e3\"> </span>309,581 <span class=\"_ _14c\"> </span>27,668 <span class=\"_ _1af\"> </span>1,267,056</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 766px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag272": {
   "value": "\n<div class=\"t m0 xb h45 y72 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES SEGMENT REPOR<span class=\"_ _0\"></span>TING</div>\n<div class=\"t m0 xb h45 y74 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fishmeal, fish oil and fish feed (FOF)</div>\n<div class=\"t m0 xb hb y75 ff4 fs7 fc1 sc0 ls0 ws90\" style=\"z-index: 40;\">Fishmeal, fish oil and fish feed inv<span class=\"_ _0\"></span>olve the production and </div>\n<div class=\"t m0 xb hb y76 ff4 fs7 fc1 sc0 ls0 ws12c\" style=\"z-index: 40;\">sale of fishmeal, fish oil and fish feed. The pr<span class=\"_ _0\"></span>oduction of </div>\n<div class=\"t m0 xb hb y77 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">fishmeal, fish oil and fish feed ar<span class=\"_ _0\"></span>e operated by Bakka <span class=\"_ _151\"></span>frost\u2019s </div>\n<div class=\"t m0 xb hb y84 ff4 fs7 fc1 sc0 ls0 ws21\" style=\"z-index: 40;\">subsidiary Havsbr\u00fan, located in F<span class=\"_ _0\"></span>uglafj\u00f8r\u00f0ur<span class=\"_ _5d\"></span>. Intersegment </div>\n<div class=\"t m0 xb hb y78 ff4 fs7 fc1 sc0 ls0 ws8e\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>ers follow st<span class=\"_ _0\"></span>andard commercial terms and ar<span class=\"_ _0\"></span>e measured </div>\n<div class=\"t m0 xb hb y79 ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">using the same criteria as transactions with thir<span class=\"_ _0\"></span>d parties. The </div>\n<div class=\"t m0 xb hb y7a ff4 fs7 fc1 sc0 ls0 ws2bc\" style=\"z-index: 40;\">pricing principle between the FOF and the F<span class=\"_ _0\"></span>arming segments </div>\n<div class=\"t m0 xb hb y7b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">is based on quarterly contr<span class=\"_ _0\"></span>acts.</div>\n<div class=\"t m0 xb h45 y7d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fresh<span class=\"_ _0\"></span>water F<span class=\"_ _0\"></span>aroe Islands and Fre<span class=\"_ _0\"></span>shwater Sc<span class=\"_ _0\"></span>otland</div>\n<div class=\"t m0 xb hb y7e ff4 fs7 fc1 sc0 ls0 ws3b\" style=\"z-index: 40;\">The two Fr<span class=\"_ _0\"></span>eshwater segments bo<span class=\"_ _0\"></span>th include broodstock and </div>\n<div class=\"t m0 xb hb y7f ff4 fs7 fc1 sc0 ls0 ws375\" style=\"z-index: 40;\">smolt production in hatcheries on land. In the br<span class=\"_ _0\"></span>oodstock </div>\n<div class=\"t m0 xb hb y80 ff4 fs7 fc1 sc0 ls0 ws3fb\" style=\"z-index: 40;\">operation, eggs are pr<span class=\"_ _0\"></span>oduced from breeding self<span class=\"_ _0\"></span>-owned </div>\n<div class=\"t m0 xb hb y81 ff4 fs7 fc1 sc0 ls0 ws257\" style=\"z-index: 40;\">salmon strains. Eggs ar<span class=\"_ _0\"></span>e sold to the hatcheries who in turn </div>\n<div class=\"t m0 xc hb y6f ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">produce fr<span class=\"_ _0\"></span>om egg to smolt, which are sold to the Farming </div>\n<div class=\"t m0 xc hb y70 ff4 fs7 fc1 sc0 ls0 ws128\" style=\"z-index: 40;\">operations in the F<span class=\"_ _0\"></span>aroe Islands and Scotland. The pricing </div>\n<div class=\"t m0 xc hb y71 ff4 fs7 fc1 sc0 ls0 ws333\" style=\"z-index: 40;\">principle between the fr<span class=\"_ _0\"></span>eshwater segments and f<span class=\"_ _0\"></span>arming </div>\n<div class=\"t m0 xc hb y72 ff4 fs7 fc1 sc0 ls0 ws10d\" style=\"z-index: 40;\">segments is based on estimates o<span class=\"_ _0\"></span>f prevailing mark<span class=\"_ _0\"></span>et prices, </div>\n<div class=\"t m0 xc hb y73 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">ensuring fair and tr<span class=\"_ _0\"></span>ansparent pricing and transactions. </div>\n<div class=\"t m0 xc h45 y75 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Farming F<span class=\"_ _0\"></span>aroe Islands og Farming Sc<span class=\"_ _0\"></span>otland</div>\n<div class=\"t m0 xc hb y76 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">Fish farming inv<span class=\"_ _0\"></span>olves the on-growing o<span class=\"_ _0\"></span>f salmon, nurturing </div>\n<div class=\"t m0 xc hb y77 ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">them in the marine environment from smolt t<span class=\"_ _0\"></span>o harvest<span class=\"_ _0\"></span>-ready </div>\n<div class=\"t m0 xc hb y84 ff4 fs7 fc1 sc0 ls0 ws64\" style=\"z-index: 40;\">salmon. The Group holds marine f<span class=\"_ _0\"></span>arming licenses around the </div>\n<div class=\"t m0 xc hb y78 ff4 fs7 fc1 sc0 ls0 ws3ae\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe Islands and Scotland, which are report<span class=\"_ _0\"></span>ed as two separate </div>\n<div class=\"t m0 xc hb y79 ff4 fs7 fc1 sc0 ls0 ws3f\" style=\"z-index: 40;\">segments (farming F<span class=\"_ _0\"></span>aroe Islands and farming Sco<span class=\"_ _0\"></span>tland). The </div>\n<div class=\"t m0 xc hb y7a ff4 fs7 fc1 sc0 ls0 ws1f2\" style=\"z-index: 40;\">pricing principle between, the f<span class=\"_ _0\"></span>arming segments and the sales </div>\n<div class=\"t m0 xc hb y7b ff4 fs7 fc1 sc0 ls0 ws10e\" style=\"z-index: 40;\">&amp; other segment is determined b<span class=\"_ _0\"></span>y market ref<span class=\"_ _0\"></span>erence pric<span class=\"_ _0\"></span>es for </div>\n<div class=\"t m0 xc hb y7c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">spot sales.</div>\n<div class=\"t m0 xc h45 y7e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Services</div>\n<div class=\"t m0 xc hb y7f ff4 fs7 fc1 sc0 ls0 ws29f\" style=\"z-index: 40;\">The services segment of<span class=\"_ _0\"></span>fers various services t<span class=\"_ _0\"></span>o the Group. </div>\n<div class=\"t m0 xc hb y80 ff4 fs7 fc1 sc0 ls0 ws2fa\" style=\"z-index: 40;\">It manages a fleet of f<span class=\"_ _0\"></span>arming service vessels, pr<span class=\"_ _0\"></span>oviding </div>\n<div class=\"t m0 xc hb y81 ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">fish transportation, tr<span class=\"_ _0\"></span>eatments, net cleaning, heavy marine </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 30px; height: 323px; width: 372px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 379px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 wsdb\" style=\"z-index: 40;\">support services, and it also c<span class=\"_ _0\"></span>onverts organic wast<span class=\"_ _0\"></span>e into </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">biogas, heating, electricity<span class=\"_ _0\"></span>, and fertilizer f<span class=\"_ _0\"></span>or external sale. </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws495\" style=\"z-index: 40;\">Furthermore<span class=\"_ _0\"></span>, this segment provides harves<span class=\"_ _0\"></span>ting services </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws24\" style=\"z-index: 40;\">to both the Sc<span class=\"_ _0\"></span>ottish and Faroese f<span class=\"_ _0\"></span>arming operations, along </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws51\" style=\"z-index: 40;\">with producing styr<span class=\"_ _0\"></span>ofoam box<span class=\"_ _0\"></span>es to the Faroese oper<span class=\"_ _0\"></span>ation. </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws7f\" style=\"z-index: 40;\">Intersegmental tr<span class=\"_ _0\"></span>ansfers and transactions ar<span class=\"_ _0\"></span>e priced based </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws249\" style=\"z-index: 40;\">on direct mark<span class=\"_ _0\"></span>et prices, if possible, or es<span class=\"_ _0\"></span>timates derived from </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">market pricing and e<span class=\"_ _0\"></span>xternal pricing approaches.</div>\n<div class=\"t m0 x6 h45 y3a ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sales &amp; Other</div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws129\" style=\"z-index: 40;\">The sales &amp; other segment optimize<span class=\"_ _0\"></span>s the value creation </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws4a\" style=\"z-index: 40;\">and ret<span class=\"_ _0\"></span>ention from the harvested fish and pr<span class=\"_ _0\"></span>ovides freight </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws358\" style=\"z-index: 40;\">&amp; logistical service<span class=\"_ _0\"></span>s. The segment strategically utiliz<span class=\"_ _0\"></span>es </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 wse1\" style=\"z-index: 40;\">proce<span class=\"_ _0\"></span>ssing capacities located in key r<span class=\"_ _0\"></span>egions such as the Faroe </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">Islands, Scotland, Denmark, and the Unit<span class=\"_ _0\"></span>ed States to enhance </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws282\" style=\"z-index: 40;\">the production of v<span class=\"_ _0\"></span>alue-added products (V<span class=\"_ _0\"></span>AP). The pricing </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">approach f<span class=\"_ _0\"></span>or sales administration is based on benchmarking </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">analysis from e<span class=\"_ _0\"></span>xternal sources as well as pricing c<span class=\"_ _0\"></span>ontracts.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 459px; height: 342px; width: 373px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag273": {
   "value": "\n<div><br/></div>\n<div><br/></div>\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.4 S<span class=\"_ _0\"></span>ALARIES AND OTHER PERSONNEL EXPENSES</div>\n<div class=\"t m3 xb h51 y85 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 xb h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _1fd\"> </span>2023 <span class=\"_ _f0\"> </span>2022</div>\n<div class=\"t m3 xb hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Wages and salarie<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span> <span class=\"_ _1ea\"> </span>686,998  <span class=\"_ _104\"> </span>673,986 </div>\n<div class=\"t m3 xb hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Share based payment <span class=\"_ _23d\"> </span> <span class=\"_ _161\"> </span>43,678  <span class=\"_ _91\"> </span>30,610 </div>\n<div class=\"t m3 xb hb yfd4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Social security taxes <span class=\"_ _344\"> </span> <span class=\"_ _161\"> </span>48,485  <span class=\"_ _91\"> </span>50,809 </div>\n<div class=\"t m3 xb hb yfd5 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Pension expenses <span class=\"_ _345\"> </span> <span class=\"_ _161\"> </span>59,104  <span class=\"_ _91\"> </span>54,850 </div>\n<div class=\"t m3 xb hb yfd6 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other benefits <span class=\"_ _346\"> </span> <span class=\"_ _161\"> </span>24,405  <span class=\"_ _91\"> </span>21,424 </div>\n<div class=\"t m3 xb h51 yfd7 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal payroll e<span class=\"_ _0\"></span>xpenses <span class=\"_ _2ef\"> </span> <span class=\"_ _78\"> </span>862,670  <span class=\"_ _ff\"> </span>831,679 </div>\n\n<div class=\"t m3 xb hb yfd8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">A<span class=\"_ _0\"></span>verage number of full-<span class=\"_ _0\"></span>time employees  <span class=\"_ _306\"> </span> <span class=\"_ _a2\"> </span>1,686 <span class=\"_ _7a\"> </span>1,778</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 566px; height: 30px; width: 751px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m3 xb h51 yfd9 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n\n<div class=\"t m3 xb h51 yfda ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fees paid t<span class=\"_ _0\"></span>o the Board of Director<span class=\"_ _0\"></span>s </div>\n<div class=\"t m3 xb h51 yfdb ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _1fd\"> </span>2023 <span class=\"_ _f0\"> </span>2022</div>\n<div class=\"t m3 xb hb yfdc ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">R\u00fani M. Hansen** <span class=\"_ _1cf\"> </span>Chairman o<span class=\"_ _0\"></span>f the Board <span class=\"_ _21d\"> </span>489 <span class=\"_ _ef\"> </span>487</div>\n<div class=\"t m3 xb hb yfdd ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Johannes Jensen*** <span class=\"_ _334\"> </span>Deputy Chairman of the Board <span class=\"_ _19a\"> </span>0 <span class=\"_ _174\"> </span>90</div>\n<div class=\"t m3 xb hb yfde ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Gu\u00f0ri\u00f0 H\u00f8jgaard**** <span class=\"_ _347\"> </span>Member of the Board <span class=\"_ _15f\"> </span>222 <span class=\"_ _1b5\"> </span>147</div>\n<div class=\"t m3 xb hb yfdf ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Annika Fr<span class=\"_ _0\"></span>ederiksberg* <span class=\"_ _348\"> </span>Member of the Board <span class=\"_ _15f\"> </span>222 <span class=\"_ _1b5\"> </span>221</div>\n<div class=\"t m3 xb hb yfe0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Einar Wathne <span class=\"_ _302\"> </span>Member of the Boar<span class=\"_ _0\"></span>d <span class=\"_ _21d\"> </span>260 <span class=\"_ _1b5\"> </span>240</div>\n<div class=\"t m3 xb hb yfe1 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>eitur Samuelsen ** <span class=\"_ _349\"> </span>Member of the Board <span class=\"_ _15f\"> </span>282 <span class=\"_ _1b5\"> </span>266</div>\n<div class=\"t m3 xb hb yfe2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u00d8yst<span class=\"_ _0\"></span>ein Sandvik** <span class=\"_ _1b\"> </span>Member of the Board <span class=\"_ _15f\"> </span>310 <span class=\"_ _1b5\"> </span>289</div>\n<div class=\"t m3 xb h51 yfe3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation <span class=\"_ _16\"> </span> <span class=\"_ _2ae\"> </span>1,785 <span class=\"_ _1f5\"> </span>1,740</div>\n<div class=\"t m0 xb h8 yfe4 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">* Annika Frederiksberg is also an emplo<span class=\"_ _0\"></span>yee in the Bakka <span class=\"_ _172\"></span>frost Gr<span class=\"_ _0\"></span>oup. For this, she receiv<span class=\"_ _0\"></span>ed DKK 670 thousand (2022: DKK 661 thousand).</div>\n<div class=\"t m0 xb h8 yfe5 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">** Member of the audit committee<span class=\"_ _0\"></span>. Salary includes fee to the audit committee</div>\n<div class=\"t m0 xb h8 yfe6 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">*** Member of the Board of Dir<span class=\"_ _0\"></span>ectors until May 2022</div>\n<div class=\"t m0 xb h8 yfe7 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">**** Member of the Board of Dir<span class=\"_ _0\"></span>ectors from Mai 2022</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 251px; height: 304px; width: 751px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 251px; height: 560px; width: 755px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y44 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Remuner<span class=\"_ _0\"></span>ation to corporat<span class=\"_ _0\"></span>e management</div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws1c5\" style=\"z-index: 40;\">The total r<span class=\"_ _0\"></span>emuneration to the corpor<span class=\"_ _0\"></span>ate management consists </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 wsb4\" style=\"z-index: 40;\">of basic salary (main element), benefits in-kind and pension </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws103\" style=\"z-index: 40;\">schemes, but varie<span class=\"_ _0\"></span>s from person to person. The Group\u2019<span class=\"_ _0\"></span>s Chief </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 wsa4\" style=\"z-index: 40;\">Executiv<span class=\"_ _0\"></span>e Officer determines the r<span class=\"_ _0\"></span>emunerations to other </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1b5\" style=\"z-index: 40;\">management in agreement with the Chairman o<span class=\"_ _0\"></span>f the Board </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws49\" style=\"z-index: 40;\">of Direct<span class=\"_ _0\"></span>ors. The total remuner<span class=\"_ _0\"></span>ation is determined based on </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws10d\" style=\"z-index: 40;\">the need to off<span class=\"_ _0\"></span>er competitive t<span class=\"_ _0\"></span>erms in the various business </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws37d\" style=\"z-index: 40;\">areas. The remuner<span class=\"_ _0\"></span>ations should promote the Gr<span class=\"_ _0\"></span>oup\u2019s </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">competitiv<span class=\"_ _0\"></span>eness in the relevant labour mark<span class=\"_ _0\"></span>et.</div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 wse5\" style=\"z-index: 40;\">The total r<span class=\"_ _0\"></span>emuneration must neither pose a threat t<span class=\"_ _0\"></span>o Bakka-</div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">frost\u2019<span class=\"_ _0\"></span>s reputation nor be market leading bu<span class=\"_ _0\"></span>t should ensure </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws108\" style=\"z-index: 40;\">that Bakka <span class=\"_ _13d\"></span>frost attracts and r<span class=\"_ _0\"></span>etains senior execu<span class=\"_ _0\"></span>tives with </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws256\" style=\"z-index: 40;\">the desired skills and experienc<span class=\"_ _0\"></span>e. The basic salary is subject </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws98\" style=\"z-index: 40;\">to an annual ev<span class=\"_ _0\"></span>aluation and is determined based on general </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">salary levels in the labour mark<span class=\"_ _0\"></span>et.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 123px; height: 329px; width: 375px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y55 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Notice o<span class=\"_ _0\"></span>f Termination and Se<span class=\"_ _0\"></span>veranc<span class=\"_ _0\"></span>e Payment</div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws124\" style=\"z-index: 40;\">Bakka <span class=\"_ _13a\"></span>frost may terminat<span class=\"_ _0\"></span>e employment by giving Group </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws154\" style=\"z-index: 40;\">Management Executiv<span class=\"_ _0\"></span>es a notice period. The company\u2019s </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws2f\" style=\"z-index: 40;\">period of notic<span class=\"_ _0\"></span>e for the Group\u2019<span class=\"_ _0\"></span>s Chief Executive Of<span class=\"_ _0\"></span>ficer is </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 427px; width: 368px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y748 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">REMUNERA<span class=\"_ _5d\"></span>TION TO CORPORA<span class=\"_ _5d\"></span>TE MANAGEMENT</div>\n<div class=\"t m3 x6 h51 yfe8 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023<span class=\"_ _1fa\"> </span>Fixed remuner<span class=\"_ _0\"></span>ation DKK 1,000<span class=\"_ _37\"> </span>V<span class=\"_ _0\"></span>ariable remuneration number share<span class=\"_ _0\"></span>s</div>\n<div class=\"t m3 x6 h51 yfe9 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Salary and other benefits paid<span class=\"_ _149\"> </span>Salary<span class=\"_ _132\"> </span>Pension<span class=\"_ _f0\"> </span>Other<span class=\"_ _76\"> </span>T<span class=\"_ _0\"></span>otal tDKK<span class=\"_ _c9\"> </span>RSU 1* <span class=\"_ _c7\"> </span>RSU 2**<span class=\"_ _14a\"> </span>Share saving plan<span class=\"_ _14c\"> </span>T<span class=\"_ _0\"></span>otal number</div>\n<div class=\"t m3 x6 hb yfea ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _104\"> </span>2,571<span class=\"_ _ad\"> </span>233<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>2,893<span class=\"_ _11b\"> </span>1,136<span class=\"_ _26b\"> </span>1,136<span class=\"_ _34a\"> </span>316<span class=\"_ _34b\"> </span>2,588</div>\n<div class=\"t m3 x6 hb yfeb ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _9d\"> </span>1,789<span class=\"_ _ad\"> </span>162<span class=\"_ _1ad\"> </span>0<span class=\"_ _f0\"> </span>1,951<span class=\"_ _34b\"> </span>790<span class=\"_ _34a\"> </span>790<span class=\"_ _34a\"> </span>197<span class=\"_ _34b\"> </span>1,777</div>\n<div class=\"t m3 x6 hb yfec ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _16c\"> </span>1,789<span class=\"_ _34a\"> </span>162<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>2,040<span class=\"_ _216\"> </span>790<span class=\"_ _34a\"> </span>790<span class=\"_ _34a\"> </span>253<span class=\"_ _34b\"> </span>1,833</div>\n<div class=\"t m3 x6 h51 yfed ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _d2\"> </span>6,149<span class=\"_ _f3\"> </span>557<span class=\"_ _34a\"> </span>178<span class=\"_ _1b4\"> </span>6,884<span class=\"_ _11b\"> </span>2,716<span class=\"_ _f0\"> </span>2,716<span class=\"_ _34a\"> </span>766<span class=\"_ _216\"> </span>6,198</div>\n<div class=\"t m3 x6 h51 yfee ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022<span class=\"_ _1fa\"> </span> <span class=\"_ _10c\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _1ac\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> </div>\n<div class=\"t m3 x6 h51 yfef ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Salary and other benefits paid<span class=\"_ _149\"> </span> <span class=\"_ _10c\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _1ac\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> </div>\n<div class=\"t m3 x6 hb yff0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _104\"> </span>2,048<span class=\"_ _ad\"> </span>195<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>2,332<span class=\"_ _216\"> </span>402<span class=\"_ _34a\"> </span>402<span class=\"_ _ad\"> </span>136<span class=\"_ _34c\"> </span>940</div>\n<div class=\"t m3 x6 hb yff1 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _9d\"> </span>1,485<span class=\"_ _ad\"> </span>141<span class=\"_ _1ad\"> </span>0<span class=\"_ _f0\"> </span>1,626<span class=\"_ _34b\"> </span>292<span class=\"_ _34a\"> </span>292<span class=\"_ _ca\"> </span>93<span class=\"_ _174\"> </span>677</div>\n<div class=\"t m3 x6 hb yff2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _16c\"> </span>1,485<span class=\"_ _34a\"> </span>141<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>1,715<span class=\"_ _216\"> </span>292<span class=\"_ _34a\"> </span>292<span class=\"_ _ca\"> </span>61<span class=\"_ _174\"> </span>645</div>\n<div class=\"t m3 x6 h51 yff3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _d2\"> </span>5,018<span class=\"_ _f3\"> </span>477<span class=\"_ _34a\"> </span>178<span class=\"_ _1b4\"> </span>5,673<span class=\"_ _216\"> </span>986<span class=\"_ _f3\"> </span>986<span class=\"_ _f3\"> </span>290<span class=\"_ _216\"> </span>2,262</div>\n<div class=\"t m0 x6 h8 yff4 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m0 x6 h8 yff5 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">* Restricted St<span class=\"_ _0\"></span>ock Units 1 will be released out as shares if the AGM 2024 pay<span class=\"_ _0\"></span>s out a dividend</div>\n<div class=\"t m0 x6 h8 yff6 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">** Restricted St<span class=\"_ _0\"></span>ock Units 2 will be released in shares in 2026 if the AGM pays ou<span class=\"_ _0\"></span>t a dividend and the employee still is hired</div>\n<div class=\"t m3 x6 hb yff7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x1c7 h51 yff8 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Mov<span class=\"_ _0\"></span>ements in RSU number of shares</div>\n<div class=\"t m3 x100 h51 yff9 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 xed h51 yffa ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 01.01.23<span class=\"_ _cd\"> </span>Addition RSU<span class=\"_ _39\"> </span>Released RSU</div>\n<div class=\"t m3 x14a h51 yff9 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 x211 h51 yffa ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 31.12.23</div>\n<div class=\"t m3 x6 hb yffb ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _2ab\"> </span>2,294<span class=\"_ _309\"> </span>2,272<span class=\"_ _127\"> </span>-1,147<span class=\"_ _34d\"> </span>3,419</div>\n<div class=\"t m3 x6 hb yffc ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _b\"> </span>1,664<span class=\"_ _309\"> </span>1,580<span class=\"_ _309\"> </span>-832<span class=\"_ _34e\"> </span>2,412</div>\n<div class=\"t m3 x6 hb yffd ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _52\"> </span>1,664<span class=\"_ _331\"> </span>1,580<span class=\"_ _34f\"> </span>-832<span class=\"_ _34e\"> </span>2,412</div>\n<div class=\"t m3 x6 h51 yffe ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _350\"> </span>5,622<span class=\"_ _309\"> </span>5,432<span class=\"_ _351\"> </span>-2,811<span class=\"_ _34d\"> </span>8,243</div>\n<div class=\"t m3 x100 h51 yfff ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 xed h51 y1000 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 01.01.22<span class=\"_ _cd\"> </span>Addition RSU<span class=\"_ _39\"> </span>Released RSU</div>\n<div class=\"t m3 x14a h51 yfff ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 x211 h51 y1000 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 31.12.22</div>\n<div class=\"t m3 x6 hb y1001 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _b\"> </span>0<span class=\"_ _352\"> </span>2,294<span class=\"_ _353\"> </span>0<span class=\"_ _34e\"> </span>2,294</div>\n<div class=\"t m3 x6 hb y1002 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _347\"> </span>0<span class=\"_ _352\"> </span>1,664<span class=\"_ _353\"> </span>0<span class=\"_ _34e\"> </span>1,664</div>\n<div class=\"t m3 x6 hb y1003 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _354\"> </span>0<span class=\"_ _352\"> </span>1,664<span class=\"_ _353\"> </span>0<span class=\"_ _34e\"> </span>1,664</div>\n<div class=\"t m3 x6 h51 y1004 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _1a9\"> </span>0<span class=\"_ _352\"> </span>5,622<span class=\"_ _353\"> </span>0<span class=\"_ _34d\"> </span>5,622</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 88px; height: 705px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 88px; height: 705px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 88px; height: 705px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws286\" style=\"z-index: 40;\">24 months. The company\u2019s period of no<span class=\"_ _0\"></span>tice for other Gr<span class=\"_ _0\"></span>oup </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws11d\" style=\"z-index: 40;\">Management Execu<span class=\"_ _0\"></span>tives cover<span class=\"_ _0\"></span>s a period from 6 to 12 months.</div>\n\n<div class=\"t m0 x6 h45 y87 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SHARE-BASED P<span class=\"_ _5d\"></span>A<span class=\"_ _0\"></span>YMENT</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws261\" style=\"z-index: 40;\">In 2021, Bakka <span class=\"_ _14f\"></span>frost implemented a shar<span class=\"_ _0\"></span>e-based bonus </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws89\" style=\"z-index: 40;\">scheme for all emplo<span class=\"_ _0\"></span>yees in the Group. Ac<span class=\"_ _0\"></span>cording to the </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws293\" style=\"z-index: 40;\">scheme, all employ<span class=\"_ _0\"></span>ees are awar<span class=\"_ _0\"></span>ded free bonus shares </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">dependent on achieved perf<span class=\"_ _0\"></span>ormance against cert<span class=\"_ _0\"></span>ain KPIs and </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 wse9\" style=\"z-index: 40;\">Bakka <span class=\"_ _cc\"></span>frost Gr<span class=\"_ _0\"></span>oup\u2019s adjusted earnings per shar<span class=\"_ _0\"></span>e being above </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws18\" style=\"z-index: 40;\">a certain thr<span class=\"_ _0\"></span>eshold. The bonus shares are awar<span class=\"_ _0\"></span>ded quarterly </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws8f\" style=\"z-index: 40;\">as restric<span class=\"_ _0\"></span>ted shares units which are released pur<span class=\"_ _0\"></span>suant only </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws3c\" style=\"z-index: 40;\">to the Annual General Mee<span class=\"_ _0\"></span>ting resolution to pay dividends </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws10d\" style=\"z-index: 40;\">to the shareholders. Emplo<span class=\"_ _0\"></span>yees still employ<span class=\"_ _0\"></span>ed two calendar </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws1c1\" style=\"z-index: 40;\">years after being aw<span class=\"_ _0\"></span>arded bonus shares, will additionally </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">receiv<span class=\"_ _0\"></span>e free loyalty shar<span class=\"_ _0\"></span>es. </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws265\" style=\"z-index: 40;\">Each quarter<span class=\"_ _5d\"></span>, the Board re<span class=\"_ _0\"></span>views and determines the </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws1f0\" style=\"z-index: 40;\">paramet<span class=\"_ _0\"></span>ers used in the bonus scheme \u2013 e.g. over<span class=\"_ _0\"></span>all size of </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws11\" style=\"z-index: 40;\">bonus pool, KPIs and thresholds. The Boar<span class=\"_ _0\"></span>d has the right to </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">decide, in its sole discre<span class=\"_ _0\"></span>tion, whether the bonus scheme will </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">be continued in the f<span class=\"_ _0\"></span>ollowing quarter<span class=\"_ _5d\"></span>, and the terms of the </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">plan.</div>\n<div class=\"t m0 x6 h45 y48 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SHARE SA<span class=\"_ _5d\"></span>VING PLAN</div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws347\" style=\"z-index: 40;\">Bakka <span class=\"_ _98\"></span>frost has established a shar<span class=\"_ _0\"></span>e saving plan for its </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws29d\" style=\"z-index: 40;\">employees in the F<span class=\"_ _0\"></span>aroe Islands. In 2022, the savings plan </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">was e<span class=\"_ _0\"></span>xtended to all employees of the Gr<span class=\"_ _0\"></span>oup. It is the Board\u2019s </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 wsdb\" style=\"z-index: 40;\">intention that the plan shall be a continuing part o<span class=\"_ _0\"></span>f the </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws111\" style=\"z-index: 40;\">company\u2019s employ<span class=\"_ _0\"></span>ee incentive scheme. The Boar<span class=\"_ _0\"></span>d shall, </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws262\" style=\"z-index: 40;\">howe<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>, have the righ<span class=\"_ _0\"></span>t to decide, in its sole discretion, </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws10a\" style=\"z-index: 40;\">whether the plan will be ext<span class=\"_ _0\"></span>ended in the future, and the </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">terms of the plan.</div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws30f\" style=\"z-index: 40;\">Employees may inv<span class=\"_ _0\"></span>est up to 5% of their base salary in </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws4a\" style=\"z-index: 40;\">Bakka <span class=\"_ _ab\"></span>frost shares. The sav<span class=\"_ _0\"></span>ed amount is deducted from the </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws91\" style=\"z-index: 40;\">monthly net salary and used to pur<span class=\"_ _0\"></span>chase Bakka <span class=\"_ _cc\"></span>frost shar<span class=\"_ _0\"></span>es </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">on behalf of the employ<span class=\"_ _0\"></span>ees. The purchase will be made from </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws1e7\" style=\"z-index: 40;\">Bakka <span class=\"_ _cc\"></span>frost\u2019s tr<span class=\"_ _0\"></span>easury shares or on the market. An employee </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">may not change the savings amount during the year<span class=\"_ _14b\"></span>, but an </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws6f\" style=\"z-index: 40;\">employee may c<span class=\"_ _0\"></span>ancel the subscription during the year<span class=\"_ _5d\"></span>. The </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws51\" style=\"z-index: 40;\">purchase price and the number o<span class=\"_ _0\"></span>f shares acquired b<span class=\"_ _0\"></span>y the </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 54px; bottom: 30px; height: 720px; width: 374px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">company will be report<span class=\"_ _0\"></span>ed in accordanc<span class=\"_ _0\"></span>e with the applicable </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">regulations.</div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">After a lock<span class=\"_ _0\"></span>-in period of two calendar year<span class=\"_ _0\"></span>s, one extra </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws1e3\" style=\"z-index: 40;\">matching share will be aw<span class=\"_ _0\"></span>arded for each shar<span class=\"_ _0\"></span>e purchased. </div>\n<div class=\"t m0 xb hb y46 ff4 fs7 fc1 sc0 ls0 ws10\" style=\"z-index: 40;\">Shares tr<span class=\"_ _0\"></span>ansferred to emplo<span class=\"_ _0\"></span>yees are acquir<span class=\"_ _0\"></span>ed by the company </div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">on the market.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 366px; height: 142px; width: 367px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t m0 xb h45 y49 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">LO<span class=\"_ _0\"></span>ANS TO EMPLO<span class=\"_ _0\"></span>YEES</div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">As at 31.12.2023, there are no loans t<span class=\"_ _0\"></span>o employees.</div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 xb h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES SHARE-B<span class=\"_ _0\"></span>ASED P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>YMENTS</div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws42\" style=\"z-index: 40;\">The share saving plan liabilities and payr<span class=\"_ _0\"></span>oll expense have </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 wsb6\" style=\"z-index: 40;\">been allocated ov<span class=\"_ _0\"></span>er the employees\u2019 contribu<span class=\"_ _0\"></span>tion period. The </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws13a\" style=\"z-index: 40;\">contribution period is fr<span class=\"_ _0\"></span>om when the employee signed the </div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws7c\" style=\"z-index: 40;\">share saving plan and until the share<span class=\"_ _0\"></span>s are granted. The fair </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws27c\" style=\"z-index: 40;\">value of these liabilities will be de<span class=\"_ _0\"></span>termined using the number </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">of shares c<span class=\"_ _0\"></span>ontracted at the start o<span class=\"_ _0\"></span>f the share saving plan, </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws18\" style=\"z-index: 40;\">using the share price on the dat<span class=\"_ _0\"></span>e of the employee signatur<span class=\"_ _0\"></span>e, </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws369\" style=\"z-index: 40;\">adjustment is made for e<span class=\"_ _0\"></span>stimated leavers of the shar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws90\" style=\"z-index: 40;\">saving plan. The differ<span class=\"_ _0\"></span>ence between the f<span class=\"_ _0\"></span>air value and the </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws3a\" style=\"z-index: 40;\">share price<span class=\"_ _0\"></span>, when the shares are grant<span class=\"_ _0\"></span>ed, will be booked </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws1b5\" style=\"z-index: 40;\">as a financial item in the income s<span class=\"_ _0\"></span>tatement. The liability is </div>\n<div class=\"t m0 xb hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in other equity reserves within equity<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 49px; height: 248px; width: 374px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 xc h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">PENSIONS</div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws56\" style=\"z-index: 40;\">The Group operat<span class=\"_ _0\"></span>es a defined contribution pension scheme. </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws4a\" style=\"z-index: 40;\">Pension premiums ar<span class=\"_ _0\"></span>e charged to the Income Statement as </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 wsbf\" style=\"z-index: 40;\">they accrue<span class=\"_ _0\"></span>. The Group has no additional pension liabilities </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws270\" style=\"z-index: 40;\">tow<span class=\"_ _0\"></span>ards the employees, apart fr<span class=\"_ _0\"></span>om these periodical payments.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 403px; height: 100px; width: 374px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 49px; height: 253px; width: 374px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 403px; height: 105px; width: 369px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 49px; height: 464px; width: 374px; z-index: 1;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 781px; width: 374px; z-index: 1;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 403px; height: 110px; width: 369px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag274": {
   "value": "\n<div class=\"t m3 xb hb yfd8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">A<span class=\"_ _0\"></span>verage number of full-<span class=\"_ _0\"></span>time employees  <span class=\"_ _306\"> </span> <span class=\"_ _a2\"> </span>1,686 <span class=\"_ _7a\"> </span>1,778</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 566px; height: 30px; width: 751px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag275": {
   "value": "\n<div class=\"t m3 xb h51 yfda ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fees paid t<span class=\"_ _0\"></span>o the Board of Director<span class=\"_ _0\"></span>s </div>\n<div class=\"t m3 xb h51 yfdb ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _1fd\"> </span>2023 <span class=\"_ _f0\"> </span>2022</div>\n<div class=\"t m3 xb hb yfdc ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">R\u00fani M. Hansen** <span class=\"_ _1cf\"> </span>Chairman o<span class=\"_ _0\"></span>f the Board <span class=\"_ _21d\"> </span>489 <span class=\"_ _ef\"> </span>487</div>\n<div class=\"t m3 xb hb yfdd ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Johannes Jensen*** <span class=\"_ _334\"> </span>Deputy Chairman of the Board <span class=\"_ _19a\"> </span>0 <span class=\"_ _174\"> </span>90</div>\n<div class=\"t m3 xb hb yfde ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Gu\u00f0ri\u00f0 H\u00f8jgaard**** <span class=\"_ _347\"> </span>Member of the Board <span class=\"_ _15f\"> </span>222 <span class=\"_ _1b5\"> </span>147</div>\n<div class=\"t m3 xb hb yfdf ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Annika Fr<span class=\"_ _0\"></span>ederiksberg* <span class=\"_ _348\"> </span>Member of the Board <span class=\"_ _15f\"> </span>222 <span class=\"_ _1b5\"> </span>221</div>\n<div class=\"t m3 xb hb yfe0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Einar Wathne <span class=\"_ _302\"> </span>Member of the Boar<span class=\"_ _0\"></span>d <span class=\"_ _21d\"> </span>260 <span class=\"_ _1b5\"> </span>240</div>\n<div class=\"t m3 xb hb yfe1 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>eitur Samuelsen ** <span class=\"_ _349\"> </span>Member of the Board <span class=\"_ _15f\"> </span>282 <span class=\"_ _1b5\"> </span>266</div>\n<div class=\"t m3 xb hb yfe2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u00d8yst<span class=\"_ _0\"></span>ein Sandvik** <span class=\"_ _1b\"> </span>Member of the Board <span class=\"_ _15f\"> </span>310 <span class=\"_ _1b5\"> </span>289</div>\n<div class=\"t m3 xb h51 yfe3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation <span class=\"_ _16\"> </span> <span class=\"_ _2ae\"> </span>1,785 <span class=\"_ _1f5\"> </span>1,740</div>\n<div class=\"t m0 xb h8 yfe4 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">* Annika Frederiksberg is also an emplo<span class=\"_ _0\"></span>yee in the Bakka <span class=\"_ _172\"></span>frost Gr<span class=\"_ _0\"></span>oup. For this, she receiv<span class=\"_ _0\"></span>ed DKK 670 thousand (2022: DKK 661 thousand).</div>\n<div class=\"t m0 xb h8 yfe5 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">** Member of the audit committee<span class=\"_ _0\"></span>. Salary includes fee to the audit committee</div>\n<div class=\"t m0 xb h8 yfe6 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">*** Member of the Board of Dir<span class=\"_ _0\"></span>ectors until May 2022</div>\n<div class=\"t m0 xb h8 yfe7 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">**** Member of the Board of Dir<span class=\"_ _0\"></span>ectors from Mai 2022</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 251px; height: 304px; width: 751px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y44 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Remuner<span class=\"_ _0\"></span>ation to corporat<span class=\"_ _0\"></span>e management</div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws1c5\" style=\"z-index: 40;\">The total r<span class=\"_ _0\"></span>emuneration to the corpor<span class=\"_ _0\"></span>ate management consists </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 wsb4\" style=\"z-index: 40;\">of basic salary (main element), benefits in-kind and pension </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws103\" style=\"z-index: 40;\">schemes, but varie<span class=\"_ _0\"></span>s from person to person. The Group\u2019<span class=\"_ _0\"></span>s Chief </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 wsa4\" style=\"z-index: 40;\">Executiv<span class=\"_ _0\"></span>e Officer determines the r<span class=\"_ _0\"></span>emunerations to other </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1b5\" style=\"z-index: 40;\">management in agreement with the Chairman o<span class=\"_ _0\"></span>f the Board </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws49\" style=\"z-index: 40;\">of Direct<span class=\"_ _0\"></span>ors. The total remuner<span class=\"_ _0\"></span>ation is determined based on </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws10d\" style=\"z-index: 40;\">the need to off<span class=\"_ _0\"></span>er competitive t<span class=\"_ _0\"></span>erms in the various business </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws37d\" style=\"z-index: 40;\">areas. The remuner<span class=\"_ _0\"></span>ations should promote the Gr<span class=\"_ _0\"></span>oup\u2019s </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">competitiv<span class=\"_ _0\"></span>eness in the relevant labour mark<span class=\"_ _0\"></span>et.</div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 wse5\" style=\"z-index: 40;\">The total r<span class=\"_ _0\"></span>emuneration must neither pose a threat t<span class=\"_ _0\"></span>o Bakka-</div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">frost\u2019<span class=\"_ _0\"></span>s reputation nor be market leading bu<span class=\"_ _0\"></span>t should ensure </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws108\" style=\"z-index: 40;\">that Bakka <span class=\"_ _13d\"></span>frost attracts and r<span class=\"_ _0\"></span>etains senior execu<span class=\"_ _0\"></span>tives with </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws256\" style=\"z-index: 40;\">the desired skills and experienc<span class=\"_ _0\"></span>e. The basic salary is subject </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws98\" style=\"z-index: 40;\">to an annual ev<span class=\"_ _0\"></span>aluation and is determined based on general </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">salary levels in the labour mark<span class=\"_ _0\"></span>et.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 123px; height: 329px; width: 375px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y748 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">REMUNERA<span class=\"_ _5d\"></span>TION TO CORPORA<span class=\"_ _5d\"></span>TE MANAGEMENT</div>\n<div class=\"t m3 x6 h51 yfe8 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023<span class=\"_ _1fa\"> </span>Fixed remuner<span class=\"_ _0\"></span>ation DKK 1,000<span class=\"_ _37\"> </span>V<span class=\"_ _0\"></span>ariable remuneration number share<span class=\"_ _0\"></span>s</div>\n<div class=\"t m3 x6 h51 yfe9 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Salary and other benefits paid<span class=\"_ _149\"> </span>Salary<span class=\"_ _132\"> </span>Pension<span class=\"_ _f0\"> </span>Other<span class=\"_ _76\"> </span>T<span class=\"_ _0\"></span>otal tDKK<span class=\"_ _c9\"> </span>RSU 1* <span class=\"_ _c7\"> </span>RSU 2**<span class=\"_ _14a\"> </span>Share saving plan<span class=\"_ _14c\"> </span>T<span class=\"_ _0\"></span>otal number</div>\n<div class=\"t m3 x6 hb yfea ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _104\"> </span>2,571<span class=\"_ _ad\"> </span>233<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>2,893<span class=\"_ _11b\"> </span>1,136<span class=\"_ _26b\"> </span>1,136<span class=\"_ _34a\"> </span>316<span class=\"_ _34b\"> </span>2,588</div>\n<div class=\"t m3 x6 hb yfeb ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _9d\"> </span>1,789<span class=\"_ _ad\"> </span>162<span class=\"_ _1ad\"> </span>0<span class=\"_ _f0\"> </span>1,951<span class=\"_ _34b\"> </span>790<span class=\"_ _34a\"> </span>790<span class=\"_ _34a\"> </span>197<span class=\"_ _34b\"> </span>1,777</div>\n<div class=\"t m3 x6 hb yfec ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _16c\"> </span>1,789<span class=\"_ _34a\"> </span>162<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>2,040<span class=\"_ _216\"> </span>790<span class=\"_ _34a\"> </span>790<span class=\"_ _34a\"> </span>253<span class=\"_ _34b\"> </span>1,833</div>\n<div class=\"t m3 x6 h51 yfed ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _d2\"> </span>6,149<span class=\"_ _f3\"> </span>557<span class=\"_ _34a\"> </span>178<span class=\"_ _1b4\"> </span>6,884<span class=\"_ _11b\"> </span>2,716<span class=\"_ _f0\"> </span>2,716<span class=\"_ _34a\"> </span>766<span class=\"_ _216\"> </span>6,198</div>\n<div class=\"t m3 x6 h51 yfee ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022<span class=\"_ _1fa\"> </span> <span class=\"_ _10c\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _1ac\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> </div>\n<div class=\"t m3 x6 h51 yfef ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Salary and other benefits paid<span class=\"_ _149\"> </span> <span class=\"_ _10c\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _1ac\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> </div>\n<div class=\"t m3 x6 hb yff0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _104\"> </span>2,048<span class=\"_ _ad\"> </span>195<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>2,332<span class=\"_ _216\"> </span>402<span class=\"_ _34a\"> </span>402<span class=\"_ _ad\"> </span>136<span class=\"_ _34c\"> </span>940</div>\n<div class=\"t m3 x6 hb yff1 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _9d\"> </span>1,485<span class=\"_ _ad\"> </span>141<span class=\"_ _1ad\"> </span>0<span class=\"_ _f0\"> </span>1,626<span class=\"_ _34b\"> </span>292<span class=\"_ _34a\"> </span>292<span class=\"_ _ca\"> </span>93<span class=\"_ _174\"> </span>677</div>\n<div class=\"t m3 x6 hb yff2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _16c\"> </span>1,485<span class=\"_ _34a\"> </span>141<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>1,715<span class=\"_ _216\"> </span>292<span class=\"_ _34a\"> </span>292<span class=\"_ _ca\"> </span>61<span class=\"_ _174\"> </span>645</div>\n<div class=\"t m3 x6 h51 yff3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _d2\"> </span>5,018<span class=\"_ _f3\"> </span>477<span class=\"_ _34a\"> </span>178<span class=\"_ _1b4\"> </span>5,673<span class=\"_ _216\"> </span>986<span class=\"_ _f3\"> </span>986<span class=\"_ _f3\"> </span>290<span class=\"_ _216\"> </span>2,262</div>\n<div class=\"t m0 x6 h8 yff4 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m0 x6 h8 yff5 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">* Restricted St<span class=\"_ _0\"></span>ock Units 1 will be released out as shares if the AGM 2024 pay<span class=\"_ _0\"></span>s out a dividend</div>\n<div class=\"t m0 x6 h8 yff6 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">** Restricted St<span class=\"_ _0\"></span>ock Units 2 will be released in shares in 2026 if the AGM pays ou<span class=\"_ _0\"></span>t a dividend and the employee still is hired</div>\n<div class=\"t m3 x6 hb yff7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x1c7 h51 yff8 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Mov<span class=\"_ _0\"></span>ements in RSU number of shares</div>\n<div class=\"t m3 x100 h51 yff9 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 xed h51 yffa ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 01.01.23<span class=\"_ _cd\"> </span>Addition RSU<span class=\"_ _39\"> </span>Released RSU</div>\n<div class=\"t m3 x14a h51 yff9 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 x211 h51 yffa ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 31.12.23</div>\n<div class=\"t m3 x6 hb yffb ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _2ab\"> </span>2,294<span class=\"_ _309\"> </span>2,272<span class=\"_ _127\"> </span>-1,147<span class=\"_ _34d\"> </span>3,419</div>\n<div class=\"t m3 x6 hb yffc ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _b\"> </span>1,664<span class=\"_ _309\"> </span>1,580<span class=\"_ _309\"> </span>-832<span class=\"_ _34e\"> </span>2,412</div>\n<div class=\"t m3 x6 hb yffd ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _52\"> </span>1,664<span class=\"_ _331\"> </span>1,580<span class=\"_ _34f\"> </span>-832<span class=\"_ _34e\"> </span>2,412</div>\n<div class=\"t m3 x6 h51 yffe ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _350\"> </span>5,622<span class=\"_ _309\"> </span>5,432<span class=\"_ _351\"> </span>-2,811<span class=\"_ _34d\"> </span>8,243</div>\n<div class=\"t m3 x100 h51 yfff ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 xed h51 y1000 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 01.01.22<span class=\"_ _cd\"> </span>Addition RSU<span class=\"_ _39\"> </span>Released RSU</div>\n<div class=\"t m3 x14a h51 yfff ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 x211 h51 y1000 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 31.12.22</div>\n<div class=\"t m3 x6 hb y1001 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _b\"> </span>0<span class=\"_ _352\"> </span>2,294<span class=\"_ _353\"> </span>0<span class=\"_ _34e\"> </span>2,294</div>\n<div class=\"t m3 x6 hb y1002 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _347\"> </span>0<span class=\"_ _352\"> </span>1,664<span class=\"_ _353\"> </span>0<span class=\"_ _34e\"> </span>1,664</div>\n<div class=\"t m3 x6 hb y1003 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _354\"> </span>0<span class=\"_ _352\"> </span>1,664<span class=\"_ _353\"> </span>0<span class=\"_ _34e\"> </span>1,664</div>\n<div class=\"t m3 x6 h51 y1004 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _1a9\"> </span>0<span class=\"_ _352\"> </span>5,622<span class=\"_ _353\"> </span>0<span class=\"_ _34d\"> </span>5,622</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 88px; height: 705px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Shares owned dir<span class=\"_ _0\"></span>ectly and indirectly by the members o<span class=\"_ _0\"></span>f the Board of Directors and Gr<span class=\"_ _0\"></span>oup Management:</div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Name <span class=\"_ _23e\"> </span>Position <span class=\"_ _fc\"> </span>No. o<span class=\"_ _0\"></span>f shares <span class=\"_ _11c\"> </span>Shareholding</div>\n<div class=\"t m3 x6 hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">R\u00fani M. Hansen <span class=\"_ _36e\"> </span>Chairman of the Board <span class=\"_ _161\"> </span>10,761 <span class=\"_ _83\"> </span>0.02%</div>\n<div class=\"t m3 x6 hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Gu\u00f0ri\u00f0 H\u00f8jgaard <span class=\"_ _398\"> </span>Member of the Board <span class=\"_ _19a\"> </span>0 <span class=\"_ _83\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb yfd4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>eitur Samuelsen <span class=\"_ _307\"> </span>Member of the Board <span class=\"_ _15f\"> </span>100 <span class=\"_ _7a\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb yfd5 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Annika Fr<span class=\"_ _0\"></span>ederiksberg <span class=\"_ _303\"> </span>Member o<span class=\"_ _0\"></span>f the Board <span class=\"_ _23b\"> </span>16,781 <span class=\"_ _83\"> </span>0.03%</div>\n<div class=\"t m3 x6 hb yfd6 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u00d8yst<span class=\"_ _0\"></span>ein Sandvik <span class=\"_ _4e\"> </span>Member of the Board <span class=\"_ _1ab\"> </span>0 <span class=\"_ _83\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb yfd7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Einar Wathne <span class=\"_ _302\"> </span>Member of the Boar<span class=\"_ _0\"></span>d <span class=\"_ _1ab\"> </span>0 <span class=\"_ _83\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb y1005 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Regin Jacobsen <span class=\"_ _29c\"> </span>Chief Ex<span class=\"_ _0\"></span>ecutive Offic<span class=\"_ _0\"></span>er <span class=\"_ _103\"> </span>4,640,281 <span class=\"_ _83\"> </span>7.84%</div>\n<div class=\"t m3 x6 hb y10ed ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Odd Eliasen <span class=\"_ _19c\"> </span>Managing Director <span class=\"_ _2fa\"> </span>185,391 <span class=\"_ _83\"> </span>0.31%</div>\n<div class=\"t m3 x6 hb y10ee ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">H\u00f8gni D. Jak<span class=\"_ _0\"></span>obsen <span class=\"_ _347\"> </span>Chief Financial Officer <span class=\"_ _c9\"> </span>76,636 <span class=\"_ _7a\"> </span>0.13%</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 535px; height: 260px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m3 xb h51 yee5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 xb h51 yf21 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Based on ke<span class=\"_ _0\"></span>y personnel <span class=\"_ _2f5\"> </span>  <span class=\"_ _3b1\"> </span> </div>\n<div class=\"t m3 xb hb yf07 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - Betri Try<span class=\"_ _0\"></span>gging P/F <span class=\"_ _3b2\"> </span> <span class=\"_ _d2\"> </span>6,765 <span class=\"_ _1b5\"> </span>368</div>\n<div class=\"t m3 xb hb yf49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Betri T<span class=\"_ _0\"></span>rygging P/F <span class=\"_ _1de\"> </span> <span class=\"_ _161\"> </span>27,712 <span class=\"_ _1d2\"> </span>36,948</div>\n<div class=\"t m3 xb hb yf4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - Be<span class=\"_ _0\"></span>tri Trygging P/F <span class=\"_ _2dc\"> </span> <span class=\"_ _1f5\"> </span>6,665 <span class=\"_ _1b5\"> </span>143</div>\n<div class=\"t m3 xb hb yf4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Betri T<span class=\"_ _0\"></span>rygging P/F <span class=\"_ _398\"> </span> <span class=\"_ _d2\"> </span>6,148 <span class=\"_ _7a\"> </span>2,344</div>\n<div class=\"t m3 xb hb yf4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - Tjaldur P/F <span class=\"_ _1d8\"> </span> <span class=\"_ _21d\"> </span>153 <span class=\"_ _ef\"> </span>108</div>\n<div class=\"t m3 xb hb yf4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Tjaldur P/F <span class=\"_ _335\"> </span> <span class=\"_ _94\"> </span>190,445 <span class=\"_ _16c\"> </span>161,289</div>\n<div class=\"t m3 xb hb yf4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - Tjaldur P/F <span class=\"_ _3b3\"> </span> <span class=\"_ _1a4\"> </span>74 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 xb hb yf4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Tjaldur P/F <span class=\"_ _3b4\"> </span> <span class=\"_ _161\"> </span>16,436 <span class=\"_ _1d2\"> </span>12,211</div>\n<div class=\"t m3 xb hb yf50 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Eys<span class=\"_ _0\"></span>tur- og Sandoy<span class=\"_ _0\"></span>artunlar P/F <span class=\"_ _1a9\"> </span> <span class=\"_ _d2\"> </span>1,306 <span class=\"_ _1b5\"> </span>813</div>\n<div class=\"t m3 xb hb yf51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Eystur<span class=\"_ _0\"></span>- og Sandoyartunlar P/F <span class=\"_ _17e\"> </span> <span class=\"_ _1a4\"> </span>58 <span class=\"_ _174\"> </span>27</div>\n<div class=\"t m3 xb hb y1144 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - Kj\u00f8lbro Heils\u00f8la P/F <span class=\"_ _58\"> </span> <span class=\"_ _1ab\"> </span>0 <span class=\"_ _1b1\"> </span>2</div>\n<div class=\"t m3 xb hb y1145 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Pos<span class=\"_ _0\"></span>ta P/F <span class=\"_ _337\"> </span> <span class=\"_ _d2\"> </span>1,316 <span class=\"_ _7a\"> </span>7,652</div>\n<div class=\"t m3 xb hb y1146 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - P<span class=\"_ _0\"></span>osta P/F <span class=\"_ _4f\"> </span> <span class=\"_ _1ab\"> </span>2 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 xb hb y1147 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Posta P/F <span class=\"_ _2a5\"> </span> <span class=\"_ _cf\"> </span>44 <span class=\"_ _1b1\"> </span>9</div>\n<div class=\"t m3 xb hb y1148 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - P/F J.F<span class=\"_ _0\"></span>. Kj\u00f8lbro Heils\u00f8la <span class=\"_ _36d\"> </span> <span class=\"_ _21d\"> </span>484 <span class=\"_ _26d\"> </span>N/A</div>\n<div class=\"t m3 xb hb y1149 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - P/F J.F<span class=\"_ _5d\"></span>. Kj\u00f8lbro Heils\u00f8la <span class=\"_ _302\"> </span> <span class=\"_ _1f5\"> </span>3,150 <span class=\"_ _15f\"> </span>N/A</div>\n<div class=\"t m3 xb hb y114a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - P/F J<span class=\"_ _0\"></span>.F<span class=\"_ _0\"></span>. Kj\u00f8lbro Heils\u00f8la <span class=\"_ _1df\"> </span> <span class=\"_ _15f\"> </span>271 <span class=\"_ _15f\"> </span>N/A</div>\n<div class=\"t m3 xb hb y114b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - P/F J.F<span class=\"_ _5d\"></span>. Kj\u00f8lbro Heils\u00f8la <span class=\"_ _1fe\"> </span> <span class=\"_ _1f5\"> </span>1,336 <span class=\"_ _15f\"> </span>N/A</div>\n<div class=\"t m3 xb h51 y114c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 xb h51 y114d ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Based on association</div>\n<div class=\"t m3 xb hb y114e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - FF Skagen A/S <span class=\"_ _23a\"> </span> <span class=\"_ _c9\"> </span>89,363 <span class=\"_ _1d2\"> </span>49,242</div>\n<div class=\"t m3 xb hb y114f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - FF Skagen A/S <span class=\"_ _2de\"> </span> <span class=\"_ _d2\"> </span>2,228 <span class=\"_ _1d2\"> </span>15,973</div>\n<div class=\"t m3 xb hb y1150 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - FF Skagen A/S <span class=\"_ _37c\"> </span> <span class=\"_ _d2\"> </span>1,690 <span class=\"_ _7a\"> </span>6,099</div>\n<div class=\"t m3 xb hb y1151 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - Pelagos P/F <span class=\"_ _33\"> </span> <span class=\"_ _21d\"> </span>102 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 xb hb y1152 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Pelagos P/F <span class=\"_ _3b5\"> </span> <span class=\"_ _2fa\"> </span>121,217 <span class=\"_ _28e\"> </span>144,702</div>\n<div class=\"t m3 xb hb y1153 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - P<span class=\"_ _0\"></span>elagos P/F <span class=\"_ _290\"> </span> <span class=\"_ _161\"> </span>63,180 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 xb hb y1154 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Pelagos P/F <span class=\"_ _3ac\"> </span> <span class=\"_ _1f5\"> </span>2,505 <span class=\"_ _174\"> </span>46</div>\n<div class=\"t m3 xb hb y1155 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - Salmon Proteins P/F <span class=\"_ _50\"> </span> <span class=\"_ _161\"> </span>15,386 <span class=\"_ _12b\"> </span>9,558</div>\n<div class=\"t m3 xb hb y1156 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Salmon Pro<span class=\"_ _0\"></span>teins P/F <span class=\"_ _3b6\"> </span> <span class=\"_ _15f\"> </span>221 <span class=\"_ _12b\"> </span>1,794</div>\n<div class=\"t m3 xb hb y1157 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - Salmon Pr<span class=\"_ _0\"></span>oteins P/F <span class=\"_ _27b\"> </span> <span class=\"_ _d2\"> </span>4,417 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 xb hb y1158 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Salmon Prot<span class=\"_ _0\"></span>eins P/F <span class=\"_ _3a\"> </span> <span class=\"_ _1ab\"> </span>0 <span class=\"_ _1b5\"> </span>342</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 59px; height: 747px; width: 754px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag276": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y748 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">REMUNERA<span class=\"_ _5d\"></span>TION TO CORPORA<span class=\"_ _5d\"></span>TE MANAGEMENT</div>\n<div class=\"t m3 x6 h51 yfe8 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023<span class=\"_ _1fa\"> </span>Fixed remuner<span class=\"_ _0\"></span>ation DKK 1,000<span class=\"_ _37\"> </span>V<span class=\"_ _0\"></span>ariable remuneration number share<span class=\"_ _0\"></span>s</div>\n<div class=\"t m3 x6 h51 yfe9 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Salary and other benefits paid<span class=\"_ _149\"> </span>Salary<span class=\"_ _132\"> </span>Pension<span class=\"_ _f0\"> </span>Other<span class=\"_ _76\"> </span>T<span class=\"_ _0\"></span>otal tDKK<span class=\"_ _c9\"> </span>RSU 1* <span class=\"_ _c7\"> </span>RSU 2**<span class=\"_ _14a\"> </span>Share saving plan<span class=\"_ _14c\"> </span>T<span class=\"_ _0\"></span>otal number</div>\n<div class=\"t m3 x6 hb yfea ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _104\"> </span>2,571<span class=\"_ _ad\"> </span>233<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>2,893<span class=\"_ _11b\"> </span>1,136<span class=\"_ _26b\"> </span>1,136<span class=\"_ _34a\"> </span>316<span class=\"_ _34b\"> </span>2,588</div>\n<div class=\"t m3 x6 hb yfeb ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _9d\"> </span>1,789<span class=\"_ _ad\"> </span>162<span class=\"_ _1ad\"> </span>0<span class=\"_ _f0\"> </span>1,951<span class=\"_ _34b\"> </span>790<span class=\"_ _34a\"> </span>790<span class=\"_ _34a\"> </span>197<span class=\"_ _34b\"> </span>1,777</div>\n<div class=\"t m3 x6 hb yfec ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _16c\"> </span>1,789<span class=\"_ _34a\"> </span>162<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>2,040<span class=\"_ _216\"> </span>790<span class=\"_ _34a\"> </span>790<span class=\"_ _34a\"> </span>253<span class=\"_ _34b\"> </span>1,833</div>\n<div class=\"t m3 x6 h51 yfed ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _d2\"> </span>6,149<span class=\"_ _f3\"> </span>557<span class=\"_ _34a\"> </span>178<span class=\"_ _1b4\"> </span>6,884<span class=\"_ _11b\"> </span>2,716<span class=\"_ _f0\"> </span>2,716<span class=\"_ _34a\"> </span>766<span class=\"_ _216\"> </span>6,198</div>\n<div class=\"t m3 x6 h51 yfee ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022<span class=\"_ _1fa\"> </span> <span class=\"_ _10c\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _1ac\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> </div>\n<div class=\"t m3 x6 h51 yfef ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Salary and other benefits paid<span class=\"_ _149\"> </span> <span class=\"_ _10c\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _1ac\"> </span> <span class=\"_ _333\"> </span> <span class=\"_ _333\"> </span> </div>\n<div class=\"t m3 x6 hb yff0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _104\"> </span>2,048<span class=\"_ _ad\"> </span>195<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>2,332<span class=\"_ _216\"> </span>402<span class=\"_ _34a\"> </span>402<span class=\"_ _ad\"> </span>136<span class=\"_ _34c\"> </span>940</div>\n<div class=\"t m3 x6 hb yff1 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _9d\"> </span>1,485<span class=\"_ _ad\"> </span>141<span class=\"_ _1ad\"> </span>0<span class=\"_ _f0\"> </span>1,626<span class=\"_ _34b\"> </span>292<span class=\"_ _34a\"> </span>292<span class=\"_ _ca\"> </span>93<span class=\"_ _174\"> </span>677</div>\n<div class=\"t m3 x6 hb yff2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _16c\"> </span>1,485<span class=\"_ _34a\"> </span>141<span class=\"_ _ca\"> </span>89<span class=\"_ _26b\"> </span>1,715<span class=\"_ _216\"> </span>292<span class=\"_ _34a\"> </span>292<span class=\"_ _ca\"> </span>61<span class=\"_ _174\"> </span>645</div>\n<div class=\"t m3 x6 h51 yff3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _d2\"> </span>5,018<span class=\"_ _f3\"> </span>477<span class=\"_ _34a\"> </span>178<span class=\"_ _1b4\"> </span>5,673<span class=\"_ _216\"> </span>986<span class=\"_ _f3\"> </span>986<span class=\"_ _f3\"> </span>290<span class=\"_ _216\"> </span>2,262</div>\n<div class=\"t m0 x6 h8 yff4 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m0 x6 h8 yff5 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">* Restricted St<span class=\"_ _0\"></span>ock Units 1 will be released out as shares if the AGM 2024 pay<span class=\"_ _0\"></span>s out a dividend</div>\n<div class=\"t m0 x6 h8 yff6 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">** Restricted St<span class=\"_ _0\"></span>ock Units 2 will be released in shares in 2026 if the AGM pays ou<span class=\"_ _0\"></span>t a dividend and the employee still is hired</div>\n<div class=\"t m3 x6 hb yff7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x1c7 h51 yff8 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Mov<span class=\"_ _0\"></span>ements in RSU number of shares</div>\n<div class=\"t m3 x100 h51 yff9 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 xed h51 yffa ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 01.01.23<span class=\"_ _cd\"> </span>Addition RSU<span class=\"_ _39\"> </span>Released RSU</div>\n<div class=\"t m3 x14a h51 yff9 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 x211 h51 yffa ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 31.12.23</div>\n<div class=\"t m3 x6 hb yffb ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _2ab\"> </span>2,294<span class=\"_ _309\"> </span>2,272<span class=\"_ _127\"> </span>-1,147<span class=\"_ _34d\"> </span>3,419</div>\n<div class=\"t m3 x6 hb yffc ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _b\"> </span>1,664<span class=\"_ _309\"> </span>1,580<span class=\"_ _309\"> </span>-832<span class=\"_ _34e\"> </span>2,412</div>\n<div class=\"t m3 x6 hb yffd ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _52\"> </span>1,664<span class=\"_ _331\"> </span>1,580<span class=\"_ _34f\"> </span>-832<span class=\"_ _34e\"> </span>2,412</div>\n<div class=\"t m3 x6 h51 yffe ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _350\"> </span>5,622<span class=\"_ _309\"> </span>5,432<span class=\"_ _351\"> </span>-2,811<span class=\"_ _34d\"> </span>8,243</div>\n<div class=\"t m3 x100 h51 yfff ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 xed h51 y1000 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 01.01.22<span class=\"_ _cd\"> </span>Addition RSU<span class=\"_ _39\"> </span>Released RSU</div>\n<div class=\"t m3 x14a h51 yfff ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding <span class=\"_ _172\"></span> </div>\n<div class=\"t m3 x211 h51 y1000 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per 31.12.22</div>\n<div class=\"t m3 x6 hb y1001 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Execu<span class=\"_ _0\"></span>tive Officer<span class=\"_ _b\"> </span>0<span class=\"_ _352\"> </span>2,294<span class=\"_ _353\"> </span>0<span class=\"_ _34e\"> </span>2,294</div>\n<div class=\"t m3 x6 hb y1002 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Managing Director<span class=\"_ _347\"> </span>0<span class=\"_ _352\"> </span>1,664<span class=\"_ _353\"> </span>0<span class=\"_ _34e\"> </span>1,664</div>\n<div class=\"t m3 x6 hb y1003 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Chief Financial Offic<span class=\"_ _0\"></span>er<span class=\"_ _354\"> </span>0<span class=\"_ _352\"> </span>1,664<span class=\"_ _353\"> </span>0<span class=\"_ _34e\"> </span>1,664</div>\n<div class=\"t m3 x6 h51 y1004 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal remuner<span class=\"_ _0\"></span>ation<span class=\"_ _1a9\"> </span>0<span class=\"_ _352\"> </span>5,622<span class=\"_ _353\"> </span>0<span class=\"_ _34d\"> </span>5,622</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 88px; height: 705px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 88px; height: 705px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y87 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SHARE-BASED P<span class=\"_ _5d\"></span>A<span class=\"_ _0\"></span>YMENT</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws261\" style=\"z-index: 40;\">In 2021, Bakka <span class=\"_ _14f\"></span>frost implemented a shar<span class=\"_ _0\"></span>e-based bonus </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws89\" style=\"z-index: 40;\">scheme for all emplo<span class=\"_ _0\"></span>yees in the Group. Ac<span class=\"_ _0\"></span>cording to the </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws293\" style=\"z-index: 40;\">scheme, all employ<span class=\"_ _0\"></span>ees are awar<span class=\"_ _0\"></span>ded free bonus shares </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">dependent on achieved perf<span class=\"_ _0\"></span>ormance against cert<span class=\"_ _0\"></span>ain KPIs and </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 wse9\" style=\"z-index: 40;\">Bakka <span class=\"_ _cc\"></span>frost Gr<span class=\"_ _0\"></span>oup\u2019s adjusted earnings per shar<span class=\"_ _0\"></span>e being above </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws18\" style=\"z-index: 40;\">a certain thr<span class=\"_ _0\"></span>eshold. The bonus shares are awar<span class=\"_ _0\"></span>ded quarterly </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws8f\" style=\"z-index: 40;\">as restric<span class=\"_ _0\"></span>ted shares units which are released pur<span class=\"_ _0\"></span>suant only </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws3c\" style=\"z-index: 40;\">to the Annual General Mee<span class=\"_ _0\"></span>ting resolution to pay dividends </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws10d\" style=\"z-index: 40;\">to the shareholders. Emplo<span class=\"_ _0\"></span>yees still employ<span class=\"_ _0\"></span>ed two calendar </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws1c1\" style=\"z-index: 40;\">years after being aw<span class=\"_ _0\"></span>arded bonus shares, will additionally </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">receiv<span class=\"_ _0\"></span>e free loyalty shar<span class=\"_ _0\"></span>es. </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws265\" style=\"z-index: 40;\">Each quarter<span class=\"_ _5d\"></span>, the Board re<span class=\"_ _0\"></span>views and determines the </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws1f0\" style=\"z-index: 40;\">paramet<span class=\"_ _0\"></span>ers used in the bonus scheme \u2013 e.g. over<span class=\"_ _0\"></span>all size of </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws11\" style=\"z-index: 40;\">bonus pool, KPIs and thresholds. The Boar<span class=\"_ _0\"></span>d has the right to </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">decide, in its sole discre<span class=\"_ _0\"></span>tion, whether the bonus scheme will </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">be continued in the f<span class=\"_ _0\"></span>ollowing quarter<span class=\"_ _5d\"></span>, and the terms of the </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">plan.</div>\n<div class=\"t m0 x6 h45 y48 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SHARE SA<span class=\"_ _5d\"></span>VING PLAN</div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws347\" style=\"z-index: 40;\">Bakka <span class=\"_ _98\"></span>frost has established a shar<span class=\"_ _0\"></span>e saving plan for its </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws29d\" style=\"z-index: 40;\">employees in the F<span class=\"_ _0\"></span>aroe Islands. In 2022, the savings plan </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">was e<span class=\"_ _0\"></span>xtended to all employees of the Gr<span class=\"_ _0\"></span>oup. It is the Board\u2019s </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 wsdb\" style=\"z-index: 40;\">intention that the plan shall be a continuing part o<span class=\"_ _0\"></span>f the </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws111\" style=\"z-index: 40;\">company\u2019s employ<span class=\"_ _0\"></span>ee incentive scheme. The Boar<span class=\"_ _0\"></span>d shall, </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws262\" style=\"z-index: 40;\">howe<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>, have the righ<span class=\"_ _0\"></span>t to decide, in its sole discretion, </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws10a\" style=\"z-index: 40;\">whether the plan will be ext<span class=\"_ _0\"></span>ended in the future, and the </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">terms of the plan.</div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws30f\" style=\"z-index: 40;\">Employees may inv<span class=\"_ _0\"></span>est up to 5% of their base salary in </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws4a\" style=\"z-index: 40;\">Bakka <span class=\"_ _ab\"></span>frost shares. The sav<span class=\"_ _0\"></span>ed amount is deducted from the </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws91\" style=\"z-index: 40;\">monthly net salary and used to pur<span class=\"_ _0\"></span>chase Bakka <span class=\"_ _cc\"></span>frost shar<span class=\"_ _0\"></span>es </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">on behalf of the employ<span class=\"_ _0\"></span>ees. The purchase will be made from </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws1e7\" style=\"z-index: 40;\">Bakka <span class=\"_ _cc\"></span>frost\u2019s tr<span class=\"_ _0\"></span>easury shares or on the market. An employee </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">may not change the savings amount during the year<span class=\"_ _14b\"></span>, but an </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws6f\" style=\"z-index: 40;\">employee may c<span class=\"_ _0\"></span>ancel the subscription during the year<span class=\"_ _5d\"></span>. The </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws51\" style=\"z-index: 40;\">purchase price and the number o<span class=\"_ _0\"></span>f shares acquired b<span class=\"_ _0\"></span>y the </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 54px; bottom: 30px; height: 720px; width: 374px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">company will be report<span class=\"_ _0\"></span>ed in accordanc<span class=\"_ _0\"></span>e with the applicable </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">regulations.</div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">After a lock<span class=\"_ _0\"></span>-in period of two calendar year<span class=\"_ _0\"></span>s, one extra </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws1e3\" style=\"z-index: 40;\">matching share will be aw<span class=\"_ _0\"></span>arded for each shar<span class=\"_ _0\"></span>e purchased. </div>\n<div class=\"t m0 xb hb y46 ff4 fs7 fc1 sc0 ls0 ws10\" style=\"z-index: 40;\">Shares tr<span class=\"_ _0\"></span>ansferred to emplo<span class=\"_ _0\"></span>yees are acquir<span class=\"_ _0\"></span>ed by the company </div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">on the market.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 366px; height: 142px; width: 367px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag277": {
   "value": "\n<div class=\"t m0 xb h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES SHARE-B<span class=\"_ _0\"></span>ASED P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>YMENTS</div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws42\" style=\"z-index: 40;\">The share saving plan liabilities and payr<span class=\"_ _0\"></span>oll expense have </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 wsb6\" style=\"z-index: 40;\">been allocated ov<span class=\"_ _0\"></span>er the employees\u2019 contribu<span class=\"_ _0\"></span>tion period. The </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws13a\" style=\"z-index: 40;\">contribution period is fr<span class=\"_ _0\"></span>om when the employee signed the </div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws7c\" style=\"z-index: 40;\">share saving plan and until the share<span class=\"_ _0\"></span>s are granted. The fair </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws27c\" style=\"z-index: 40;\">value of these liabilities will be de<span class=\"_ _0\"></span>termined using the number </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">of shares c<span class=\"_ _0\"></span>ontracted at the start o<span class=\"_ _0\"></span>f the share saving plan, </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws18\" style=\"z-index: 40;\">using the share price on the dat<span class=\"_ _0\"></span>e of the employee signatur<span class=\"_ _0\"></span>e, </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws369\" style=\"z-index: 40;\">adjustment is made for e<span class=\"_ _0\"></span>stimated leavers of the shar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws90\" style=\"z-index: 40;\">saving plan. The differ<span class=\"_ _0\"></span>ence between the f<span class=\"_ _0\"></span>air value and the </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws3a\" style=\"z-index: 40;\">share price<span class=\"_ _0\"></span>, when the shares are grant<span class=\"_ _0\"></span>ed, will be booked </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws1b5\" style=\"z-index: 40;\">as a financial item in the income s<span class=\"_ _0\"></span>tatement. The liability is </div>\n<div class=\"t m0 xb hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in other equity reserves within equity<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 49px; height: 248px; width: 374px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag278": {
   "value": "\n<div class=\"t m0 xc h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">PENSIONS</div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws56\" style=\"z-index: 40;\">The Group operat<span class=\"_ _0\"></span>es a defined contribution pension scheme. </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws4a\" style=\"z-index: 40;\">Pension premiums ar<span class=\"_ _0\"></span>e charged to the Income Statement as </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 wsbf\" style=\"z-index: 40;\">they accrue<span class=\"_ _0\"></span>. The Group has no additional pension liabilities </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws270\" style=\"z-index: 40;\">tow<span class=\"_ _0\"></span>ards the employees, apart fr<span class=\"_ _0\"></span>om these periodical payments.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 403px; height: 100px; width: 374px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag279": {
   "value": "\n<div class=\"t m0 xc h52 y47 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.6 RESEAR<span class=\"_ _0\"></span>CH AND DEVELOPMENT </div>\n<div class=\"t m0 xc h52 y48 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">EXPENSES </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws86\" style=\"z-index: 40;\">R&amp;D expenditure oc<span class=\"_ _0\"></span>curs throughout the v<span class=\"_ _0\"></span>alue chain. R&amp;D is </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">built in the Bakkafrost busine<span class=\"_ _0\"></span>ss model DNA. </div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 ws14b\" style=\"z-index: 40;\">Bakkafrost <span class=\"_ _0\"></span>is continually developing its entir<span class=\"_ _0\"></span>e value chain. </div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws216\" style=\"z-index: 40;\">This is not seen as R&amp;D expenditur<span class=\"_ _0\"></span>es but rather as R&amp;D-</div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 wsd8\" style=\"z-index: 40;\">related activities, thus being an int<span class=\"_ _0\"></span>egrated part of other </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">operating expense<span class=\"_ _0\"></span>s and salaries.</div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">The focus of Bakk<span class=\"_ _0\"></span>afrost\u2019s R&amp;D eff<span class=\"_ _0\"></span>orts has been evaluated and </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws2f0\" style=\"z-index: 40;\">improv<span class=\"_ _0\"></span>ed in recent years. Lic<span class=\"_ _0\"></span>e abatement, biomass control, </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws3aa\" style=\"z-index: 40;\">and smolt quality remain high priorities, and the dev<span class=\"_ _0\"></span>elopment </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws226\" style=\"z-index: 40;\">and improv<span class=\"_ _0\"></span>ement of vaccines, nu<span class=\"_ _0\"></span>trition and feeding, as well </div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws1c3\" style=\"z-index: 40;\">as operating technologies, ar<span class=\"_ _0\"></span>e equally topical. In addition, </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">Bakkafrost c<span class=\"_ _0\"></span>ontinuously assesses its own operating pr<span class=\"_ _0\"></span>actices.</div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 wsca\" style=\"z-index: 40;\">Bakkafrost c<span class=\"_ _0\"></span>ontinues to expand its R&amp;D activities in f<span class=\"_ _0\"></span>eed and </div>\n<div class=\"t m0 xc hb y58 ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">feeding and sees the need f<span class=\"_ _0\"></span>or greater focus on the v<span class=\"_ _0\"></span>aluable </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 371px; width: 374px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws13f\" style=\"z-index: 40;\">knowledge of ho<span class=\"_ _0\"></span>w fish are fed and how w<span class=\"_ _0\"></span>e can maintain </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws65\" style=\"z-index: 40;\">a healthy salmon. W<span class=\"_ _0\"></span>e are convinced that our adaption o<span class=\"_ _0\"></span>f </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws7f\" style=\"z-index: 40;\">the mix of raw mat<span class=\"_ _0\"></span>erials has resulted in better nutritional </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws22\" style=\"z-index: 40;\">quality in the feed. Bakkafr<span class=\"_ _0\"></span>ost\u2019s clearly expres<span class=\"_ _0\"></span>sed goal is </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws154\" style=\"z-index: 40;\">to continuously initiat<span class=\"_ _0\"></span>e better and more compr<span class=\"_ _0\"></span>ehensive </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">resear<span class=\"_ _0\"></span>ch into these issues under large-scale conditions. </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">Bakkafrost c<span class=\"_ _0\"></span>ontinuously focuses on reducing biological risk </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">and has made sever<span class=\"_ _0\"></span>al new investments and pr<span class=\"_ _0\"></span>ocedures to </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws1c2\" style=\"z-index: 40;\">diminish this risk. Bakkafrost f<span class=\"_ _0\"></span>ocuses on using non-medical </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">methods in treatments agains<span class=\"_ _0\"></span>t sea lice and has invested in </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">new technology to f<span class=\"_ _0\"></span>ollow this strategy<span class=\"_ _0\"></span>. </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">Bakkafrost <span class=\"_ _0\"></span>has a large-smolt strategy and aims to incr<span class=\"_ _0\"></span>ease </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws24\" style=\"z-index: 40;\">the smolt size to ar<span class=\"_ _0\"></span>ound 500 grams smolts in 2023 in the </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws2c5\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe Islands. The strategy is also pivot<span class=\"_ _0\"></span>al to the turnaround of </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws1ad\" style=\"z-index: 40;\">the operation in Sco<span class=\"_ _0\"></span>tland. The benefits are shorter produc<span class=\"_ _0\"></span>tion </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws268\" style=\"z-index: 40;\">time at sea and reduced biologic<span class=\"_ _0\"></span>al risk. The hatchery at </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws1d0\" style=\"z-index: 40;\">Strond, Klaks<span class=\"_ _0\"></span>v\u00edk, is an essential part of this plan for the Far<span class=\"_ _0\"></span>oe </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 wsd9\" style=\"z-index: 40;\">Islands. This fully operational hatchery c<span class=\"_ _0\"></span>an produce 8 million </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws1b1\" style=\"z-index: 40;\">smolts at 500g. In addition, Bakkafrost is e<span class=\"_ _0\"></span>xpanding the </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws44\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oese hatchery capacity of the hatcheries at Glyvr<span class=\"_ _0\"></span>adal and </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws10b\" style=\"z-index: 40;\">Vi\u00f0arei\u00f0i. Furthermor<span class=\"_ _0\"></span>e, Bakkafrost announc<span class=\"_ _0\"></span>ed a new hatchery </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws11b\" style=\"z-index: 40;\">to be built in Sk\u00e1lav\u00edk, which will be oper<span class=\"_ _0\"></span>ational in late 2026. </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws9b\" style=\"z-index: 40;\">In Scotland, thr<span class=\"_ _0\"></span>ee large hatcheries will be built, the first being </div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 wsc8\" style=\"z-index: 40;\">the hatchery at Applecros<span class=\"_ _0\"></span>s. All Bakkafrost\u2019s hatcheries will </div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws1be\" style=\"z-index: 40;\">be based on state-o<span class=\"_ _0\"></span>f-the-art t<span class=\"_ _0\"></span>echnolog<span class=\"_ _5e\"></span>y and advanc<span class=\"_ _0\"></span>ed RAS </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws50\" style=\"z-index: 40;\">(water r<span class=\"_ _0\"></span>ecirculation) syst<span class=\"_ _0\"></span>ems. These investments are crucial </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for achie<span class=\"_ _0\"></span>ving the volume growth str<span class=\"_ _0\"></span>ategy.</div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws390\" style=\"z-index: 40;\">In 2023, Bakkafros<span class=\"_ _0\"></span>t had R&amp;D-related activities on the </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">following pr<span class=\"_ _0\"></span>ojects (but not limited t<span class=\"_ _0\"></span>o):</div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Native Faroese and Hebridean br<span class=\"_ _0\"></span>oodstock programme</div>\n<div class=\"t m0 xb hb y40 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Optimising nutritional quality</div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Fish welfare r<span class=\"_ _0\"></span>elated to lice and other risks</div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Freshw<span class=\"_ _0\"></span>ater treatment optimisation </div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Robust smolt strategy</div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws1df\" style=\"z-index: 40;\">R&amp;D-related activities ar<span class=\"_ _0\"></span>e large-scale developments and </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">experiments that re<span class=\"_ _0\"></span>flect the nature of Bakkafros<span class=\"_ _0\"></span>t\u2019s business. </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Examples of large-scale ac<span class=\"_ _0\"></span>tivities are (but not limited to):</div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws68\">Large batch smolt related to de<span class=\"_ _0\"></span>velopment and optimisation </span></div>\n<div class=\"t m0 xa5 hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">of fresh<span class=\"_ _0\"></span>water treatment</div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Batches on broodstock pr<span class=\"_ _0\"></span>ogrammes and development</div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws8b\">Large-scale developments on fish w<span class=\"_ _0\"></span>elfare in sea f<span class=\"_ _0\"></span>arming </span></div>\n<div class=\"t m0 xa5 hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">operation</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 458px; height: 337px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag280": {
   "value": "\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.5 O<span class=\"_ _0\"></span>THER OPERA<span class=\"_ _5d\"></span>TING EXPENSES AND OTHER INCOME</div>\n<div class=\"t m3 xb h51 y85 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 xb h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _1fd\"> </span>2023 <span class=\"_ _f0\"> </span>2022</div>\n<div class=\"t m3 xb hb yfd2 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Maintenance <span class=\"_ _355\"> </span> <span class=\"_ _7f\"> </span>-261,200 -239,362</div>\n<div class=\"t m3 xb hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operating expense<span class=\"_ _0\"></span>s <span class=\"_ _356\"> </span> <span class=\"_ _1b2\"> </span>-433,964 <span class=\"_ _2ff\"> </span>-418,158</div>\n<div class=\"t m3 xb hb yfd4 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Health <span class=\"_ _357\"> </span> <span class=\"_ _7f\"> </span>-206,507 -183,070</div>\n<div class=\"t m3 xb hb yfd5 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Freigh<span class=\"_ _0\"></span>t <span class=\"_ _356\"> </span> <span class=\"_ _7f\"> </span>-507,973 -686,183</div>\n<div class=\"t m3 xb hb yfd6 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Energy <span class=\"_ _356\"> </span> <span class=\"_ _7f\"> </span>-427,611 -364,513</div>\n<div class=\"t m3 xb hb yfd7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other cos<span class=\"_ _0\"></span>ts <span class=\"_ _20e\"> </span> <span class=\"_ _18d\"> </span>-37,984 <span class=\"_ _78\"> </span>-99,013</div>\n<div class=\"t m3 xb h51 y1005 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other operating e<span class=\"_ _0\"></span>xpenses total <span class=\"_ _358\"> </span> <span class=\"_ _2e\"> </span>-1,875,239 <span class=\"_ _8f\"> </span>-1,990,299</div>\n<div class=\"t m3 xb hb yfd9 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">R&amp;D Expenditure tax cr<span class=\"_ _0\"></span>edit <span class=\"_ _3e\"> </span> <span class=\"_ _161\"> </span>37,942 <span class=\"_ _1d2\"> </span>24,379</div>\n<div class=\"t m3 xb h51 y1006 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other income <span class=\"_ _10\"> </span> <span class=\"_ _178\"> </span>37,942 <span class=\"_ _c9\"> </span>24,379</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 521px; height: 280px; width: 751px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 521px; height: 285px; width: 751px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 521px; height: 290px; width: 751px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag281": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.5 O<span class=\"_ _0\"></span>THER OPERA<span class=\"_ _5d\"></span>TING EXPENSES AND OTHER INCOME</div>\n<div class=\"t m3 xb h51 y85 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 xb h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _1fd\"> </span>2023 <span class=\"_ _f0\"> </span>2022</div>\n<div class=\"t m3 xb hb yfd2 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Maintenance <span class=\"_ _355\"> </span> <span class=\"_ _7f\"> </span>-261,200 -239,362</div>\n<div class=\"t m3 xb hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operating expense<span class=\"_ _0\"></span>s <span class=\"_ _356\"> </span> <span class=\"_ _1b2\"> </span>-433,964 <span class=\"_ _2ff\"> </span>-418,158</div>\n<div class=\"t m3 xb hb yfd4 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Health <span class=\"_ _357\"> </span> <span class=\"_ _7f\"> </span>-206,507 -183,070</div>\n<div class=\"t m3 xb hb yfd5 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Freigh<span class=\"_ _0\"></span>t <span class=\"_ _356\"> </span> <span class=\"_ _7f\"> </span>-507,973 -686,183</div>\n<div class=\"t m3 xb hb yfd6 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Energy <span class=\"_ _356\"> </span> <span class=\"_ _7f\"> </span>-427,611 -364,513</div>\n<div class=\"t m3 xb hb yfd7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other cos<span class=\"_ _0\"></span>ts <span class=\"_ _20e\"> </span> <span class=\"_ _18d\"> </span>-37,984 <span class=\"_ _78\"> </span>-99,013</div>\n<div class=\"t m3 xb h51 y1005 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other operating e<span class=\"_ _0\"></span>xpenses total <span class=\"_ _358\"> </span> <span class=\"_ _2e\"> </span>-1,875,239 <span class=\"_ _8f\"> </span>-1,990,299</div>\n<div class=\"t m3 xb hb yfd9 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">R&amp;D Expenditure tax cr<span class=\"_ _0\"></span>edit <span class=\"_ _3e\"> </span> <span class=\"_ _161\"> </span>37,942 <span class=\"_ _1d2\"> </span>24,379</div>\n<div class=\"t m3 xb h51 y1006 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other income <span class=\"_ _10\"> </span> <span class=\"_ _178\"> </span>37,942 <span class=\"_ _c9\"> </span>24,379</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 521px; height: 280px; width: 751px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 521px; height: 285px; width: 751px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag282": {
   "value": "\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.5 O<span class=\"_ _0\"></span>THER OPERA<span class=\"_ _5d\"></span>TING EXPENSES AND OTHER INCOME</div>\n<div class=\"t m3 xb h51 y85 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 xb h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _1fd\"> </span>2023 <span class=\"_ _f0\"> </span>2022</div>\n<div class=\"t m3 xb hb yfd2 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Maintenance <span class=\"_ _355\"> </span> <span class=\"_ _7f\"> </span>-261,200 -239,362</div>\n<div class=\"t m3 xb hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operating expense<span class=\"_ _0\"></span>s <span class=\"_ _356\"> </span> <span class=\"_ _1b2\"> </span>-433,964 <span class=\"_ _2ff\"> </span>-418,158</div>\n<div class=\"t m3 xb hb yfd4 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Health <span class=\"_ _357\"> </span> <span class=\"_ _7f\"> </span>-206,507 -183,070</div>\n<div class=\"t m3 xb hb yfd5 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Freigh<span class=\"_ _0\"></span>t <span class=\"_ _356\"> </span> <span class=\"_ _7f\"> </span>-507,973 -686,183</div>\n<div class=\"t m3 xb hb yfd6 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Energy <span class=\"_ _356\"> </span> <span class=\"_ _7f\"> </span>-427,611 -364,513</div>\n<div class=\"t m3 xb hb yfd7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other cos<span class=\"_ _0\"></span>ts <span class=\"_ _20e\"> </span> <span class=\"_ _18d\"> </span>-37,984 <span class=\"_ _78\"> </span>-99,013</div>\n<div class=\"t m3 xb h51 y1005 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other operating e<span class=\"_ _0\"></span>xpenses total <span class=\"_ _358\"> </span> <span class=\"_ _2e\"> </span>-1,875,239 <span class=\"_ _8f\"> </span>-1,990,299</div>\n<div class=\"t m3 xb hb yfd9 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">R&amp;D Expenditure tax cr<span class=\"_ _0\"></span>edit <span class=\"_ _3e\"> </span> <span class=\"_ _161\"> </span>37,942 <span class=\"_ _1d2\"> </span>24,379</div>\n<div class=\"t m3 xb h51 y1006 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other income <span class=\"_ _10\"> </span> <span class=\"_ _178\"> </span>37,942 <span class=\"_ _c9\"> </span>24,379</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 521px; height: 280px; width: 751px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag283": {
   "value": "\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 56px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 144px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 149px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 248px; width: 372px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h52 y1007 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.7 NET FINANCIAL ITEMS</div>\n<div class=\"t m3 x6 h51 y1008 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1009 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _359\"> </span> <span class=\"_ _1b4\"> </span>2023 <span class=\"_ _173\"> </span>2022</div>\n<div class=\"t m3 x6 hb y100a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Realised profit on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _307\"> </span> <span class=\"_ _7a\"> </span>2,199 <span class=\"_ _7a\"> </span>4,889</div>\n<div class=\"t m3 x6 hb y100b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial income <span class=\"_ _35a\"> </span>  <span class=\"_ _1d2\"> </span>18,612 <span class=\"_ _7a\"> </span>2,111</div>\n<div class=\"t m3 x6 h51 y100c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial income <span class=\"_ _5\"> </span>  <span class=\"_ _c9\"> </span>20,811 <span class=\"_ _1f5\"> </span>7,000</div>\n<div class=\"t m3 x6 hb y100d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on long-t<span class=\"_ _0\"></span>erm loans <span class=\"_ _4c\"> </span>  <span class=\"_ _2ff\"> </span>-160,158 <span class=\"_ _2e1\"> </span>-53,135</div>\n<div class=\"t m3 x6 hb y100e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Loss on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _271\"> </span>  <span class=\"_ _178\"> </span>-2,891 <span class=\"_ _126\"> </span>-3,088</div>\n<div class=\"t m3 x6 hb y100f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on credit lines <span class=\"_ _2a\"> </span>  <span class=\"_ _90\"> </span>-502 <span class=\"_ _35b\"> </span>-470</div>\n<div class=\"t m3 x6 hb y1010 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on IFRS 16 (leases) <span class=\"_ _35c\"> </span>  <span class=\"_ _2e1\"> </span>-10,118 <span class=\"_ _126\"> </span>-7,197</div>\n<div class=\"t m3 x6 hb y1011 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on accounts pay<span class=\"_ _0\"></span>able <span class=\"_ _1b\"> </span>  <span class=\"_ _2e1\"> </span>-11,011 <span class=\"_ _178\"> </span>-1,149</div>\n<div class=\"t m3 x6 h51 y1012 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial expenses <span class=\"_ _16\"> </span>  <span class=\"_ _1b2\"> </span>-184,680 <span class=\"_ _91\"> </span>-65,039</div>\n<div class=\"t m3 x6 hb y1013 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other ex<span class=\"_ _0\"></span>change differenc<span class=\"_ _0\"></span>es  <span class=\"_ _35d\"> </span>  <span class=\"_ _7a\"> </span>2,784 <span class=\"_ _2e1\"> </span>-69,066</div>\n<div class=\"t m3 x6 h51 y1014 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net currency e<span class=\"_ _0\"></span>ffects <span class=\"_ _2ea\"> </span>  <span class=\"_ _1f5\"> </span>2,784 <span class=\"_ _91\"> </span>-69,066</div>\n<div class=\"t m3 x6 hb y1015 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial expenses <span class=\"_ _35e\"> </span>  <span class=\"_ _2e1\"> </span>-10,525  <span class=\"_ _b2\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y1016 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial items <span class=\"_ _236\"> </span>  <span class=\"_ _91\"> </span>-10,525  <span class=\"_ _c9\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y702 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net financial items <span class=\"_ _357\"> </span>  <span class=\"_ _1b2\"> </span>-171,610  <span class=\"_ _18f\"> </span>-135,818</div>\n\n<div class=\"t m0 xc h45 y47 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES FINANCIAL INCOME</div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws8f\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t income is recognized on an ac<span class=\"_ _0\"></span>crual basis. Dividend </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws247\" style=\"z-index: 40;\">income is rec<span class=\"_ _0\"></span>ognized, when the shareholders\u2019 right t<span class=\"_ _0\"></span>o receive </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 wsa8\" style=\"z-index: 40;\">a dividend has been approv<span class=\"_ _0\"></span>ed by the A<span class=\"_ _0\"></span>nnu<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gen<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>l M<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g.</div>\n\n<div class=\"t m0 xc h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">BORRO<span class=\"_ _0\"></span>WING COSTS</div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws2f2\" style=\"z-index: 40;\">Borrowings is r<span class=\"_ _0\"></span>ecognized initially at fair v<span class=\"_ _0\"></span>alue, net of </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">transaction c<span class=\"_ _0\"></span>osts incurred. Borrowing<span class=\"_ _0\"></span>s is subsequently stated </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 wsd2\" style=\"z-index: 40;\">at amortized cos<span class=\"_ _0\"></span>t; any differenc<span class=\"_ _0\"></span>e between the proceeds (ne<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws30a\" style=\"z-index: 40;\">of transaction c<span class=\"_ _0\"></span>osts) and the redemption v<span class=\"_ _0\"></span>alue is recognized </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws94\" style=\"z-index: 40;\">in the income st<span class=\"_ _0\"></span>atement over the period of the borr<span class=\"_ _0\"></span>owings. </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws2c5\" style=\"z-index: 40;\">Borrowings is clas<span class=\"_ _0\"></span>sified as a current liability, unles<span class=\"_ _0\"></span>s the Group </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">has an unconditional right t<span class=\"_ _0\"></span>o defer settlement of the liability </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for at least 12 months aft<span class=\"_ _0\"></span>er the balance sheet date.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 139px; width: 372px; z-index: 10;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 51px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 399px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 6%; bottom: 29px; height: 399px; width: 88%; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 5%; bottom: 29px; height: 399px; width: 90%; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 399px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 29px; height: 399px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 29px; height: 399px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag284": {
   "value": "\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 56px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 144px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 149px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 248px; width: 372px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h52 y1007 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.7 NET FINANCIAL ITEMS</div>\n<div class=\"t m3 x6 h51 y1008 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1009 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _359\"> </span> <span class=\"_ _1b4\"> </span>2023 <span class=\"_ _173\"> </span>2022</div>\n<div class=\"t m3 x6 hb y100a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Realised profit on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _307\"> </span> <span class=\"_ _7a\"> </span>2,199 <span class=\"_ _7a\"> </span>4,889</div>\n<div class=\"t m3 x6 hb y100b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial income <span class=\"_ _35a\"> </span>  <span class=\"_ _1d2\"> </span>18,612 <span class=\"_ _7a\"> </span>2,111</div>\n<div class=\"t m3 x6 h51 y100c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial income <span class=\"_ _5\"> </span>  <span class=\"_ _c9\"> </span>20,811 <span class=\"_ _1f5\"> </span>7,000</div>\n<div class=\"t m3 x6 hb y100d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on long-t<span class=\"_ _0\"></span>erm loans <span class=\"_ _4c\"> </span>  <span class=\"_ _2ff\"> </span>-160,158 <span class=\"_ _2e1\"> </span>-53,135</div>\n<div class=\"t m3 x6 hb y100e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Loss on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _271\"> </span>  <span class=\"_ _178\"> </span>-2,891 <span class=\"_ _126\"> </span>-3,088</div>\n<div class=\"t m3 x6 hb y100f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on credit lines <span class=\"_ _2a\"> </span>  <span class=\"_ _90\"> </span>-502 <span class=\"_ _35b\"> </span>-470</div>\n<div class=\"t m3 x6 hb y1010 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on IFRS 16 (leases) <span class=\"_ _35c\"> </span>  <span class=\"_ _2e1\"> </span>-10,118 <span class=\"_ _126\"> </span>-7,197</div>\n<div class=\"t m3 x6 hb y1011 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on accounts pay<span class=\"_ _0\"></span>able <span class=\"_ _1b\"> </span>  <span class=\"_ _2e1\"> </span>-11,011 <span class=\"_ _178\"> </span>-1,149</div>\n<div class=\"t m3 x6 h51 y1012 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial expenses <span class=\"_ _16\"> </span>  <span class=\"_ _1b2\"> </span>-184,680 <span class=\"_ _91\"> </span>-65,039</div>\n<div class=\"t m3 x6 hb y1013 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other ex<span class=\"_ _0\"></span>change differenc<span class=\"_ _0\"></span>es  <span class=\"_ _35d\"> </span>  <span class=\"_ _7a\"> </span>2,784 <span class=\"_ _2e1\"> </span>-69,066</div>\n<div class=\"t m3 x6 h51 y1014 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net currency e<span class=\"_ _0\"></span>ffects <span class=\"_ _2ea\"> </span>  <span class=\"_ _1f5\"> </span>2,784 <span class=\"_ _91\"> </span>-69,066</div>\n<div class=\"t m3 x6 hb y1015 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial expenses <span class=\"_ _35e\"> </span>  <span class=\"_ _2e1\"> </span>-10,525  <span class=\"_ _b2\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y1016 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial items <span class=\"_ _236\"> </span>  <span class=\"_ _91\"> </span>-10,525  <span class=\"_ _c9\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y702 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net financial items <span class=\"_ _357\"> </span>  <span class=\"_ _1b2\"> </span>-171,610  <span class=\"_ _18f\"> </span>-135,818</div>\n\n<div class=\"t m0 xc h45 y47 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES FINANCIAL INCOME</div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws8f\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t income is recognized on an ac<span class=\"_ _0\"></span>crual basis. Dividend </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws247\" style=\"z-index: 40;\">income is rec<span class=\"_ _0\"></span>ognized, when the shareholders\u2019 right t<span class=\"_ _0\"></span>o receive </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 wsa8\" style=\"z-index: 40;\">a dividend has been approv<span class=\"_ _0\"></span>ed by the A<span class=\"_ _0\"></span>nnu<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gen<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>l M<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g.</div>\n\n<div class=\"t m0 xc h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">BORRO<span class=\"_ _0\"></span>WING COSTS</div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws2f2\" style=\"z-index: 40;\">Borrowings is r<span class=\"_ _0\"></span>ecognized initially at fair v<span class=\"_ _0\"></span>alue, net of </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">transaction c<span class=\"_ _0\"></span>osts incurred. Borrowing<span class=\"_ _0\"></span>s is subsequently stated </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 wsd2\" style=\"z-index: 40;\">at amortized cos<span class=\"_ _0\"></span>t; any differenc<span class=\"_ _0\"></span>e between the proceeds (ne<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws30a\" style=\"z-index: 40;\">of transaction c<span class=\"_ _0\"></span>osts) and the redemption v<span class=\"_ _0\"></span>alue is recognized </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws94\" style=\"z-index: 40;\">in the income st<span class=\"_ _0\"></span>atement over the period of the borr<span class=\"_ _0\"></span>owings. </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws2c5\" style=\"z-index: 40;\">Borrowings is clas<span class=\"_ _0\"></span>sified as a current liability, unles<span class=\"_ _0\"></span>s the Group </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">has an unconditional right t<span class=\"_ _0\"></span>o defer settlement of the liability </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for at least 12 months aft<span class=\"_ _0\"></span>er the balance sheet date.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 139px; width: 372px; z-index: 10;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 51px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 399px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 6%; bottom: 29px; height: 399px; width: 88%; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 5%; bottom: 29px; height: 399px; width: 90%; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 399px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 29px; height: 399px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag285": {
   "value": "\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 56px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 144px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 149px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 248px; width: 372px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h52 y1007 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.7 NET FINANCIAL ITEMS</div>\n<div class=\"t m3 x6 h51 y1008 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1009 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _359\"> </span> <span class=\"_ _1b4\"> </span>2023 <span class=\"_ _173\"> </span>2022</div>\n<div class=\"t m3 x6 hb y100a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Realised profit on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _307\"> </span> <span class=\"_ _7a\"> </span>2,199 <span class=\"_ _7a\"> </span>4,889</div>\n<div class=\"t m3 x6 hb y100b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial income <span class=\"_ _35a\"> </span>  <span class=\"_ _1d2\"> </span>18,612 <span class=\"_ _7a\"> </span>2,111</div>\n<div class=\"t m3 x6 h51 y100c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial income <span class=\"_ _5\"> </span>  <span class=\"_ _c9\"> </span>20,811 <span class=\"_ _1f5\"> </span>7,000</div>\n<div class=\"t m3 x6 hb y100d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on long-t<span class=\"_ _0\"></span>erm loans <span class=\"_ _4c\"> </span>  <span class=\"_ _2ff\"> </span>-160,158 <span class=\"_ _2e1\"> </span>-53,135</div>\n<div class=\"t m3 x6 hb y100e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Loss on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _271\"> </span>  <span class=\"_ _178\"> </span>-2,891 <span class=\"_ _126\"> </span>-3,088</div>\n<div class=\"t m3 x6 hb y100f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on credit lines <span class=\"_ _2a\"> </span>  <span class=\"_ _90\"> </span>-502 <span class=\"_ _35b\"> </span>-470</div>\n<div class=\"t m3 x6 hb y1010 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on IFRS 16 (leases) <span class=\"_ _35c\"> </span>  <span class=\"_ _2e1\"> </span>-10,118 <span class=\"_ _126\"> </span>-7,197</div>\n<div class=\"t m3 x6 hb y1011 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on accounts pay<span class=\"_ _0\"></span>able <span class=\"_ _1b\"> </span>  <span class=\"_ _2e1\"> </span>-11,011 <span class=\"_ _178\"> </span>-1,149</div>\n<div class=\"t m3 x6 h51 y1012 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial expenses <span class=\"_ _16\"> </span>  <span class=\"_ _1b2\"> </span>-184,680 <span class=\"_ _91\"> </span>-65,039</div>\n<div class=\"t m3 x6 hb y1013 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other ex<span class=\"_ _0\"></span>change differenc<span class=\"_ _0\"></span>es  <span class=\"_ _35d\"> </span>  <span class=\"_ _7a\"> </span>2,784 <span class=\"_ _2e1\"> </span>-69,066</div>\n<div class=\"t m3 x6 h51 y1014 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net currency e<span class=\"_ _0\"></span>ffects <span class=\"_ _2ea\"> </span>  <span class=\"_ _1f5\"> </span>2,784 <span class=\"_ _91\"> </span>-69,066</div>\n<div class=\"t m3 x6 hb y1015 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial expenses <span class=\"_ _35e\"> </span>  <span class=\"_ _2e1\"> </span>-10,525  <span class=\"_ _b2\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y1016 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial items <span class=\"_ _236\"> </span>  <span class=\"_ _91\"> </span>-10,525  <span class=\"_ _c9\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y702 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net financial items <span class=\"_ _357\"> </span>  <span class=\"_ _1b2\"> </span>-171,610  <span class=\"_ _18f\"> </span>-135,818</div>\n\n<div class=\"t m0 xc h45 y47 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES FINANCIAL INCOME</div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws8f\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t income is recognized on an ac<span class=\"_ _0\"></span>crual basis. Dividend </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws247\" style=\"z-index: 40;\">income is rec<span class=\"_ _0\"></span>ognized, when the shareholders\u2019 right t<span class=\"_ _0\"></span>o receive </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 wsa8\" style=\"z-index: 40;\">a dividend has been approv<span class=\"_ _0\"></span>ed by the A<span class=\"_ _0\"></span>nnu<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gen<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>l M<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g.</div>\n\n<div class=\"t m0 xc h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">BORRO<span class=\"_ _0\"></span>WING COSTS</div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws2f2\" style=\"z-index: 40;\">Borrowings is r<span class=\"_ _0\"></span>ecognized initially at fair v<span class=\"_ _0\"></span>alue, net of </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">transaction c<span class=\"_ _0\"></span>osts incurred. Borrowing<span class=\"_ _0\"></span>s is subsequently stated </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 wsd2\" style=\"z-index: 40;\">at amortized cos<span class=\"_ _0\"></span>t; any differenc<span class=\"_ _0\"></span>e between the proceeds (ne<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws30a\" style=\"z-index: 40;\">of transaction c<span class=\"_ _0\"></span>osts) and the redemption v<span class=\"_ _0\"></span>alue is recognized </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws94\" style=\"z-index: 40;\">in the income st<span class=\"_ _0\"></span>atement over the period of the borr<span class=\"_ _0\"></span>owings. </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws2c5\" style=\"z-index: 40;\">Borrowings is clas<span class=\"_ _0\"></span>sified as a current liability, unles<span class=\"_ _0\"></span>s the Group </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">has an unconditional right t<span class=\"_ _0\"></span>o defer settlement of the liability </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for at least 12 months aft<span class=\"_ _0\"></span>er the balance sheet date.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 139px; width: 372px; z-index: 10;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 51px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 399px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 6%; bottom: 29px; height: 399px; width: 88%; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 5%; bottom: 29px; height: 399px; width: 90%; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 399px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag286": {
   "value": "\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 56px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 144px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 149px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 248px; width: 372px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h52 y1007 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.7 NET FINANCIAL ITEMS</div>\n<div class=\"t m3 x6 h51 y1008 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1009 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _359\"> </span> <span class=\"_ _1b4\"> </span>2023 <span class=\"_ _173\"> </span>2022</div>\n<div class=\"t m3 x6 hb y100a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Realised profit on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _307\"> </span> <span class=\"_ _7a\"> </span>2,199 <span class=\"_ _7a\"> </span>4,889</div>\n<div class=\"t m3 x6 hb y100b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial income <span class=\"_ _35a\"> </span>  <span class=\"_ _1d2\"> </span>18,612 <span class=\"_ _7a\"> </span>2,111</div>\n<div class=\"t m3 x6 h51 y100c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial income <span class=\"_ _5\"> </span>  <span class=\"_ _c9\"> </span>20,811 <span class=\"_ _1f5\"> </span>7,000</div>\n<div class=\"t m3 x6 hb y100d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on long-t<span class=\"_ _0\"></span>erm loans <span class=\"_ _4c\"> </span>  <span class=\"_ _2ff\"> </span>-160,158 <span class=\"_ _2e1\"> </span>-53,135</div>\n<div class=\"t m3 x6 hb y100e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Loss on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _271\"> </span>  <span class=\"_ _178\"> </span>-2,891 <span class=\"_ _126\"> </span>-3,088</div>\n<div class=\"t m3 x6 hb y100f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on credit lines <span class=\"_ _2a\"> </span>  <span class=\"_ _90\"> </span>-502 <span class=\"_ _35b\"> </span>-470</div>\n<div class=\"t m3 x6 hb y1010 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on IFRS 16 (leases) <span class=\"_ _35c\"> </span>  <span class=\"_ _2e1\"> </span>-10,118 <span class=\"_ _126\"> </span>-7,197</div>\n<div class=\"t m3 x6 hb y1011 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on accounts pay<span class=\"_ _0\"></span>able <span class=\"_ _1b\"> </span>  <span class=\"_ _2e1\"> </span>-11,011 <span class=\"_ _178\"> </span>-1,149</div>\n<div class=\"t m3 x6 h51 y1012 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial expenses <span class=\"_ _16\"> </span>  <span class=\"_ _1b2\"> </span>-184,680 <span class=\"_ _91\"> </span>-65,039</div>\n<div class=\"t m3 x6 hb y1013 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other ex<span class=\"_ _0\"></span>change differenc<span class=\"_ _0\"></span>es  <span class=\"_ _35d\"> </span>  <span class=\"_ _7a\"> </span>2,784 <span class=\"_ _2e1\"> </span>-69,066</div>\n<div class=\"t m3 x6 h51 y1014 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net currency e<span class=\"_ _0\"></span>ffects <span class=\"_ _2ea\"> </span>  <span class=\"_ _1f5\"> </span>2,784 <span class=\"_ _91\"> </span>-69,066</div>\n<div class=\"t m3 x6 hb y1015 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial expenses <span class=\"_ _35e\"> </span>  <span class=\"_ _2e1\"> </span>-10,525  <span class=\"_ _b2\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y1016 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial items <span class=\"_ _236\"> </span>  <span class=\"_ _91\"> </span>-10,525  <span class=\"_ _c9\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y702 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net financial items <span class=\"_ _357\"> </span>  <span class=\"_ _1b2\"> </span>-171,610  <span class=\"_ _18f\"> </span>-135,818</div>\n\n<div class=\"t m0 xc h45 y47 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES FINANCIAL INCOME</div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws8f\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t income is recognized on an ac<span class=\"_ _0\"></span>crual basis. Dividend </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws247\" style=\"z-index: 40;\">income is rec<span class=\"_ _0\"></span>ognized, when the shareholders\u2019 right t<span class=\"_ _0\"></span>o receive </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 wsa8\" style=\"z-index: 40;\">a dividend has been approv<span class=\"_ _0\"></span>ed by the A<span class=\"_ _0\"></span>nnu<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gen<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>l M<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g.</div>\n\n<div class=\"t m0 xc h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">BORRO<span class=\"_ _0\"></span>WING COSTS</div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws2f2\" style=\"z-index: 40;\">Borrowings is r<span class=\"_ _0\"></span>ecognized initially at fair v<span class=\"_ _0\"></span>alue, net of </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">transaction c<span class=\"_ _0\"></span>osts incurred. Borrowing<span class=\"_ _0\"></span>s is subsequently stated </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 wsd2\" style=\"z-index: 40;\">at amortized cos<span class=\"_ _0\"></span>t; any differenc<span class=\"_ _0\"></span>e between the proceeds (ne<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws30a\" style=\"z-index: 40;\">of transaction c<span class=\"_ _0\"></span>osts) and the redemption v<span class=\"_ _0\"></span>alue is recognized </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws94\" style=\"z-index: 40;\">in the income st<span class=\"_ _0\"></span>atement over the period of the borr<span class=\"_ _0\"></span>owings. </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws2c5\" style=\"z-index: 40;\">Borrowings is clas<span class=\"_ _0\"></span>sified as a current liability, unles<span class=\"_ _0\"></span>s the Group </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">has an unconditional right t<span class=\"_ _0\"></span>o defer settlement of the liability </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for at least 12 months aft<span class=\"_ _0\"></span>er the balance sheet date.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 139px; width: 372px; z-index: 10;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 51px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 399px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 6%; bottom: 29px; height: 399px; width: 88%; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 5%; bottom: 29px; height: 399px; width: 90%; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag287": {
   "value": "\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 56px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 144px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 149px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 248px; width: 372px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h52 y1007 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.7 NET FINANCIAL ITEMS</div>\n<div class=\"t m3 x6 h51 y1008 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1009 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _359\"> </span> <span class=\"_ _1b4\"> </span>2023 <span class=\"_ _173\"> </span>2022</div>\n<div class=\"t m3 x6 hb y100a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Realised profit on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _307\"> </span> <span class=\"_ _7a\"> </span>2,199 <span class=\"_ _7a\"> </span>4,889</div>\n<div class=\"t m3 x6 hb y100b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial income <span class=\"_ _35a\"> </span>  <span class=\"_ _1d2\"> </span>18,612 <span class=\"_ _7a\"> </span>2,111</div>\n<div class=\"t m3 x6 h51 y100c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial income <span class=\"_ _5\"> </span>  <span class=\"_ _c9\"> </span>20,811 <span class=\"_ _1f5\"> </span>7,000</div>\n<div class=\"t m3 x6 hb y100d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on long-t<span class=\"_ _0\"></span>erm loans <span class=\"_ _4c\"> </span>  <span class=\"_ _2ff\"> </span>-160,158 <span class=\"_ _2e1\"> </span>-53,135</div>\n<div class=\"t m3 x6 hb y100e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Loss on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _271\"> </span>  <span class=\"_ _178\"> </span>-2,891 <span class=\"_ _126\"> </span>-3,088</div>\n<div class=\"t m3 x6 hb y100f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on credit lines <span class=\"_ _2a\"> </span>  <span class=\"_ _90\"> </span>-502 <span class=\"_ _35b\"> </span>-470</div>\n<div class=\"t m3 x6 hb y1010 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on IFRS 16 (leases) <span class=\"_ _35c\"> </span>  <span class=\"_ _2e1\"> </span>-10,118 <span class=\"_ _126\"> </span>-7,197</div>\n<div class=\"t m3 x6 hb y1011 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on accounts pay<span class=\"_ _0\"></span>able <span class=\"_ _1b\"> </span>  <span class=\"_ _2e1\"> </span>-11,011 <span class=\"_ _178\"> </span>-1,149</div>\n<div class=\"t m3 x6 h51 y1012 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial expenses <span class=\"_ _16\"> </span>  <span class=\"_ _1b2\"> </span>-184,680 <span class=\"_ _91\"> </span>-65,039</div>\n<div class=\"t m3 x6 hb y1013 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other ex<span class=\"_ _0\"></span>change differenc<span class=\"_ _0\"></span>es  <span class=\"_ _35d\"> </span>  <span class=\"_ _7a\"> </span>2,784 <span class=\"_ _2e1\"> </span>-69,066</div>\n<div class=\"t m3 x6 h51 y1014 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net currency e<span class=\"_ _0\"></span>ffects <span class=\"_ _2ea\"> </span>  <span class=\"_ _1f5\"> </span>2,784 <span class=\"_ _91\"> </span>-69,066</div>\n<div class=\"t m3 x6 hb y1015 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial expenses <span class=\"_ _35e\"> </span>  <span class=\"_ _2e1\"> </span>-10,525  <span class=\"_ _b2\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y1016 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial items <span class=\"_ _236\"> </span>  <span class=\"_ _91\"> </span>-10,525  <span class=\"_ _c9\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y702 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net financial items <span class=\"_ _357\"> </span>  <span class=\"_ _1b2\"> </span>-171,610  <span class=\"_ _18f\"> </span>-135,818</div>\n\n<div class=\"t m0 xc h45 y47 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES FINANCIAL INCOME</div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws8f\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t income is recognized on an ac<span class=\"_ _0\"></span>crual basis. Dividend </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws247\" style=\"z-index: 40;\">income is rec<span class=\"_ _0\"></span>ognized, when the shareholders\u2019 right t<span class=\"_ _0\"></span>o receive </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 wsa8\" style=\"z-index: 40;\">a dividend has been approv<span class=\"_ _0\"></span>ed by the A<span class=\"_ _0\"></span>nnu<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gen<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>l M<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g.</div>\n\n<div class=\"t m0 xc h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">BORRO<span class=\"_ _0\"></span>WING COSTS</div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws2f2\" style=\"z-index: 40;\">Borrowings is r<span class=\"_ _0\"></span>ecognized initially at fair v<span class=\"_ _0\"></span>alue, net of </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">transaction c<span class=\"_ _0\"></span>osts incurred. Borrowing<span class=\"_ _0\"></span>s is subsequently stated </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 wsd2\" style=\"z-index: 40;\">at amortized cos<span class=\"_ _0\"></span>t; any differenc<span class=\"_ _0\"></span>e between the proceeds (ne<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws30a\" style=\"z-index: 40;\">of transaction c<span class=\"_ _0\"></span>osts) and the redemption v<span class=\"_ _0\"></span>alue is recognized </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws94\" style=\"z-index: 40;\">in the income st<span class=\"_ _0\"></span>atement over the period of the borr<span class=\"_ _0\"></span>owings. </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws2c5\" style=\"z-index: 40;\">Borrowings is clas<span class=\"_ _0\"></span>sified as a current liability, unles<span class=\"_ _0\"></span>s the Group </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">has an unconditional right t<span class=\"_ _0\"></span>o defer settlement of the liability </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for at least 12 months aft<span class=\"_ _0\"></span>er the balance sheet date.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 139px; width: 372px; z-index: 10;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 51px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 399px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 6%; bottom: 29px; height: 399px; width: 88%; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag288": {
   "value": "\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 56px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 144px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 149px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 248px; width: 372px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h52 y1007 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.7 NET FINANCIAL ITEMS</div>\n<div class=\"t m3 x6 h51 y1008 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1009 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _359\"> </span> <span class=\"_ _1b4\"> </span>2023 <span class=\"_ _173\"> </span>2022</div>\n<div class=\"t m3 x6 hb y100a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Realised profit on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _307\"> </span> <span class=\"_ _7a\"> </span>2,199 <span class=\"_ _7a\"> </span>4,889</div>\n<div class=\"t m3 x6 hb y100b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial income <span class=\"_ _35a\"> </span>  <span class=\"_ _1d2\"> </span>18,612 <span class=\"_ _7a\"> </span>2,111</div>\n<div class=\"t m3 x6 h51 y100c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial income <span class=\"_ _5\"> </span>  <span class=\"_ _c9\"> </span>20,811 <span class=\"_ _1f5\"> </span>7,000</div>\n<div class=\"t m3 x6 hb y100d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on long-t<span class=\"_ _0\"></span>erm loans <span class=\"_ _4c\"> </span>  <span class=\"_ _2ff\"> </span>-160,158 <span class=\"_ _2e1\"> </span>-53,135</div>\n<div class=\"t m3 x6 hb y100e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Loss on financial deriv<span class=\"_ _0\"></span>atives <span class=\"_ _271\"> </span>  <span class=\"_ _178\"> </span>-2,891 <span class=\"_ _126\"> </span>-3,088</div>\n<div class=\"t m3 x6 hb y100f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on credit lines <span class=\"_ _2a\"> </span>  <span class=\"_ _90\"> </span>-502 <span class=\"_ _35b\"> </span>-470</div>\n<div class=\"t m3 x6 hb y1010 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on IFRS 16 (leases) <span class=\"_ _35c\"> </span>  <span class=\"_ _2e1\"> </span>-10,118 <span class=\"_ _126\"> </span>-7,197</div>\n<div class=\"t m3 x6 hb y1011 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t expenses on accounts pay<span class=\"_ _0\"></span>able <span class=\"_ _1b\"> </span>  <span class=\"_ _2e1\"> </span>-11,011 <span class=\"_ _178\"> </span>-1,149</div>\n<div class=\"t m3 x6 h51 y1012 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial expenses <span class=\"_ _16\"> </span>  <span class=\"_ _1b2\"> </span>-184,680 <span class=\"_ _91\"> </span>-65,039</div>\n<div class=\"t m3 x6 hb y1013 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other ex<span class=\"_ _0\"></span>change differenc<span class=\"_ _0\"></span>es  <span class=\"_ _35d\"> </span>  <span class=\"_ _7a\"> </span>2,784 <span class=\"_ _2e1\"> </span>-69,066</div>\n<div class=\"t m3 x6 h51 y1014 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net currency e<span class=\"_ _0\"></span>ffects <span class=\"_ _2ea\"> </span>  <span class=\"_ _1f5\"> </span>2,784 <span class=\"_ _91\"> </span>-69,066</div>\n<div class=\"t m3 x6 hb y1015 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial expenses <span class=\"_ _35e\"> </span>  <span class=\"_ _2e1\"> </span>-10,525  <span class=\"_ _b2\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y1016 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other financial items <span class=\"_ _236\"> </span>  <span class=\"_ _91\"> </span>-10,525  <span class=\"_ _c9\"> </span>-8,713 </div>\n<div class=\"t m3 x6 h51 y702 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net financial items <span class=\"_ _357\"> </span>  <span class=\"_ _1b2\"> </span>-171,610  <span class=\"_ _18f\"> </span>-135,818</div>\n\n<div class=\"t m0 xc h45 y47 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES FINANCIAL INCOME</div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws8f\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t income is recognized on an ac<span class=\"_ _0\"></span>crual basis. Dividend </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws247\" style=\"z-index: 40;\">income is rec<span class=\"_ _0\"></span>ognized, when the shareholders\u2019 right t<span class=\"_ _0\"></span>o receive </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 wsa8\" style=\"z-index: 40;\">a dividend has been approv<span class=\"_ _0\"></span>ed by the A<span class=\"_ _0\"></span>nnu<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gen<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>l M<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g.</div>\n\n<div class=\"t m0 xc h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">BORRO<span class=\"_ _0\"></span>WING COSTS</div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws2f2\" style=\"z-index: 40;\">Borrowings is r<span class=\"_ _0\"></span>ecognized initially at fair v<span class=\"_ _0\"></span>alue, net of </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">transaction c<span class=\"_ _0\"></span>osts incurred. Borrowing<span class=\"_ _0\"></span>s is subsequently stated </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 wsd2\" style=\"z-index: 40;\">at amortized cos<span class=\"_ _0\"></span>t; any differenc<span class=\"_ _0\"></span>e between the proceeds (ne<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws30a\" style=\"z-index: 40;\">of transaction c<span class=\"_ _0\"></span>osts) and the redemption v<span class=\"_ _0\"></span>alue is recognized </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws94\" style=\"z-index: 40;\">in the income st<span class=\"_ _0\"></span>atement over the period of the borr<span class=\"_ _0\"></span>owings. </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws2c5\" style=\"z-index: 40;\">Borrowings is clas<span class=\"_ _0\"></span>sified as a current liability, unles<span class=\"_ _0\"></span>s the Group </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">has an unconditional right t<span class=\"_ _0\"></span>o defer settlement of the liability </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for at least 12 months aft<span class=\"_ _0\"></span>er the balance sheet date.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 139px; width: 372px; z-index: 10;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 51px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 399px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  },
  "Tag289": {
   "value": "\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 56px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag290": {
   "value": "\n<div><br/></div>\n\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 144px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 149px; width: 372px; z-index: 8;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag291": {
   "value": "\n<div><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 144px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  },
  "Tag292": {
   "value": "\n<div class=\"t m0 xc h45 y47 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES FINANCIAL INCOME</div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws8f\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t income is recognized on an ac<span class=\"_ _0\"></span>crual basis. Dividend </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws247\" style=\"z-index: 40;\">income is rec<span class=\"_ _0\"></span>ognized, when the shareholders\u2019 right t<span class=\"_ _0\"></span>o receive </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 wsa8\" style=\"z-index: 40;\">a dividend has been approv<span class=\"_ _0\"></span>ed by the A<span class=\"_ _0\"></span>nnu<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gen<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>l M<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g.</div>\n\n<div class=\"t m0 xc h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">BORRO<span class=\"_ _0\"></span>WING COSTS</div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws2f2\" style=\"z-index: 40;\">Borrowings is r<span class=\"_ _0\"></span>ecognized initially at fair v<span class=\"_ _0\"></span>alue, net of </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">transaction c<span class=\"_ _0\"></span>osts incurred. Borrowing<span class=\"_ _0\"></span>s is subsequently stated </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 wsd2\" style=\"z-index: 40;\">at amortized cos<span class=\"_ _0\"></span>t; any differenc<span class=\"_ _0\"></span>e between the proceeds (ne<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws30a\" style=\"z-index: 40;\">of transaction c<span class=\"_ _0\"></span>osts) and the redemption v<span class=\"_ _0\"></span>alue is recognized </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws94\" style=\"z-index: 40;\">in the income st<span class=\"_ _0\"></span>atement over the period of the borr<span class=\"_ _0\"></span>owings. </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws2c5\" style=\"z-index: 40;\">Borrowings is clas<span class=\"_ _0\"></span>sified as a current liability, unles<span class=\"_ _0\"></span>s the Group </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">has an unconditional right t<span class=\"_ _0\"></span>o defer settlement of the liability </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for at least 12 months aft<span class=\"_ _0\"></span>er the balance sheet date.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 139px; width: 372px; z-index: 10;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 310px; height: 51px; width: 372px; z-index: 9;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag293": {
   "value": "\n<div class=\"t m0 xc h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">BORRO<span class=\"_ _0\"></span>WING COSTS</div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws2f2\" style=\"z-index: 40;\">Borrowings is r<span class=\"_ _0\"></span>ecognized initially at fair v<span class=\"_ _0\"></span>alue, net of </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">transaction c<span class=\"_ _0\"></span>osts incurred. Borrowing<span class=\"_ _0\"></span>s is subsequently stated </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 wsd2\" style=\"z-index: 40;\">at amortized cos<span class=\"_ _0\"></span>t; any differenc<span class=\"_ _0\"></span>e between the proceeds (ne<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws30a\" style=\"z-index: 40;\">of transaction c<span class=\"_ _0\"></span>osts) and the redemption v<span class=\"_ _0\"></span>alue is recognized </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws94\" style=\"z-index: 40;\">in the income st<span class=\"_ _0\"></span>atement over the period of the borr<span class=\"_ _0\"></span>owings. </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws2c5\" style=\"z-index: 40;\">Borrowings is clas<span class=\"_ _0\"></span>sified as a current liability, unles<span class=\"_ _0\"></span>s the Group </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">has an unconditional right t<span class=\"_ _0\"></span>o defer settlement of the liability </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for at least 12 months aft<span class=\"_ _0\"></span>er the balance sheet date.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 123px; height: 139px; width: 372px; z-index: 10;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag294": {
   "value": "\n<div><br/></div>\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 2.8 T<span class=\"_ _5d\"></span>AX</div>\n\n<div class=\"t m3 x6 h51 y85 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The tax expense f<span class=\"_ _0\"></span>or the year breaks do<span class=\"_ _0\"></span>wn as follows: </div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _35f\"> </span> <span class=\"_ _1b2\"> </span>2023 <span class=\"_ _1f7\"> </span>2022</div>\n<div class=\"t m3 x6 hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax payable <span class=\"_ _360\"> </span>  <span class=\"_ _107\"> </span>210,367 <span class=\"_ _196\"> </span>240,529</div>\n<div class=\"t m3 x6 hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Change in def<span class=\"_ _0\"></span>erred tax <span class=\"_ _361\"> </span>  <span class=\"_ _217\"> </span>-16,964 <span class=\"_ _196\"> </span>105,476</div>\n<div class=\"t m3 x6 hb yfd4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax on treasury shares <span class=\"_ _29a\"> </span> <span class=\"_ _ff\"> </span>-268 <span class=\"_ _362\"> </span>0</div>\n<div class=\"t m3 x6 h51 yfd5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax expense on ordinary pr<span class=\"_ _0\"></span>ofit <span class=\"_ _303\"> </span>  <span class=\"_ _64\"> </span>193,135 <span class=\"_ _1fa\"> </span>346,005</div>\n<div class=\"t m3 x6 hb y1017 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax payable  <span class=\"_ _272\"> </span>  <span class=\"_ _ce\"> </span>210,367 <span class=\"_ _196\"> </span>237,780</div>\n<div class=\"t m3 x6 h51 y1018 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax payable in the stat<span class=\"_ _0\"></span>ement of financial position  <span class=\"_ _e7\"> </span>  <span class=\"_ _64\"> </span>210,367 <span class=\"_ _1fa\"> </span>237,780</div>\n<div class=\"t m3 x6 h51 y1019 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y101a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y101b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Specifications of tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _0\"></span>ences and deferr<span class=\"_ _0\"></span>ed tax </div>\n<div class=\"t m3 x6 h51 y101c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _35f\"> </span> <span class=\"_ _1b2\"> </span>2023 <span class=\"_ _26d\"> </span> <span class=\"_ _28e\"> </span>2022</div>\n<div class=\"t m3 x6 h51 y101d ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">  <span class=\"_ _2ef\"> </span>T<span class=\"_ _0\"></span>emporary <span class=\"_ _34b\"> </span>  <span class=\"_ _10c\"> </span>T<span class=\"_ _0\"></span>emporary </div>\n<div class=\"t m3 x6 h51 y101e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax assets <span class=\"_ _363\"> </span>Diff<span class=\"_ _0\"></span>erences <span class=\"_ _11a\"> </span>Def<span class=\"_ _0\"></span>erred tax <span class=\"_ _f4\"> </span>Dif<span class=\"_ _0\"></span>ferenc<span class=\"_ _0\"></span>es <span class=\"_ _d5\"> </span>Deferr<span class=\"_ _0\"></span>ed tax</div>\n<div class=\"t m3 x6 hb y101f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Property<span class=\"_ _0\"></span>, plant, and equipment  <span class=\"_ _2e7\"> </span>0  <span class=\"_ _83\"> </span>0  <span class=\"_ _75\"> </span>21,083  <span class=\"_ _103\"> </span>5,271 </div>\n<div class=\"t m3 x6 hb y1020 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biomass <span class=\"_ _2ea\"> </span>0  <span class=\"_ _83\"> </span>0  <span class=\"_ _62\"> </span>135,655  <span class=\"_ _364\"> </span>24,418 </div>\n<div class=\"t m3 x6 hb y1021 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Receiv<span class=\"_ _0\"></span>ables <span class=\"_ _2f8\"> </span>1,245  <span class=\"_ _28e\"> </span>224  <span class=\"_ _2df\"> </span>1,245  <span class=\"_ _78\"> </span>224 </div>\n<div class=\"t m3 x6 hb y1022 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency e<span class=\"_ _0\"></span>ffects <span class=\"_ _27a\"> </span>114,781  <span class=\"_ _75\"> </span>20,661  <span class=\"_ _83\"> </span>0  <span class=\"_ _a2\"> </span>0 </div>\n<div class=\"t m3 x6 hb y1023 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Derivative<span class=\"_ _0\"></span>s (Equity posted) <span class=\"_ _1f8\"> </span>2,398  <span class=\"_ _f5\"> </span>432  <span class=\"_ _83\"> </span>0  <span class=\"_ _a2\"> </span>0 </div>\n<div class=\"t m3 x6 hb y1024 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Losses carried f<span class=\"_ _0\"></span>orward <span class=\"_ _203\"> </span>1,793,983  <span class=\"_ _61\"> </span>446,298  <span class=\"_ _10c\"> </span>1,228,522  <span class=\"_ _1ce\"> </span>305,805 </div>\n<div class=\"t m3 x6 hb y1025 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other diff<span class=\"_ _0\"></span>erances <span class=\"_ _2ee\"> </span>179,483  <span class=\"_ _75\"> </span>44,870  <span class=\"_ _2df\"> </span>1,207  <span class=\"_ _78\"> </span>302 </div>\n<div class=\"t m3 x6 h51 y1026 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal tempor<span class=\"_ _0\"></span>ary differenc<span class=\"_ _0\"></span>es <span class=\"_ _1cf\"> </span>  <span class=\"_ _64\"> </span>512,485  <span class=\"_ _90\"> </span>  <span class=\"_ _d4\"> </span>336,020 </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 273px; height: 503px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 273px; height: 522px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m3 x6 h51 yee5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _35f\"> </span> <span class=\"_ _1b2\"> </span>2023 <span class=\"_ _26d\"> </span> <span class=\"_ _28e\"> </span>2022 </div>\n<div class=\"t m3 x6 h51 y1027 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _282\"> </span>T<span class=\"_ _0\"></span>emporary <span class=\"_ _67\"> </span>  <span class=\"_ _108\"> </span>T<span class=\"_ _0\"></span>emporary </div>\n<div class=\"t m3 x6 h51 y1028 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax assets <span class=\"_ _363\"> </span>Diff<span class=\"_ _0\"></span>erences <span class=\"_ _11a\"> </span>Def<span class=\"_ _0\"></span>erred tax <span class=\"_ _f4\"> </span>Dif<span class=\"_ _0\"></span>ferenc<span class=\"_ _0\"></span>es <span class=\"_ _d5\"> </span>Deferr<span class=\"_ _0\"></span>ed tax</div>\n<div class=\"t m3 x6 hb y1029 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Licence<span class=\"_ _0\"></span>s  <span class=\"_ _19c\"> </span>3,690,658  <span class=\"_ _62\"> </span>896,427  <span class=\"_ _108\"> </span>3,690,715  <span class=\"_ _fc\"> </span>896,381 </div>\n<div class=\"t m3 x6 hb y102a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Goodwill <span class=\"_ _365\"> </span>11,592  <span class=\"_ _366\"> </span>2,039  <span class=\"_ _75\"> </span>11,592  <span class=\"_ _103\"> </span>2,039 </div>\n<div class=\"t m3 x6 hb y102b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Research and de<span class=\"_ _0\"></span>velopment <span class=\"_ _367\"> </span>541  <span class=\"_ _f5\"> </span>119  <span class=\"_ _28e\"> </span>541  <span class=\"_ _1ea\"> </span>119 </div>\n<div class=\"t m3 x6 hb y102c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Property<span class=\"_ _0\"></span>, plant, and equipment  <span class=\"_ _368\"> </span>2,753,957  <span class=\"_ _61\"> </span>560,282  <span class=\"_ _10c\"> </span>2,463,339  <span class=\"_ _1ce\"> </span>491,927 </div>\n<div class=\"t m3 x6 hb y102d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial assets <span class=\"_ _41\"> </span>220,117  <span class=\"_ _75\"> </span>39,621  <span class=\"_ _61\"> </span>149,582  <span class=\"_ _bf\"> </span>26,925 </div>\n<div class=\"t m3 x6 hb y102e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biomass <span class=\"_ _369\"> </span>2,277,229  <span class=\"_ _61\"> </span>453,928  <span class=\"_ _10c\"> </span>2,234,515  <span class=\"_ _1ce\"> </span>407,074 </div>\n<div class=\"t m3 x6 hb y102f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Derivative<span class=\"_ _0\"></span>s (Equity posted) <span class=\"_ _1cf\"> </span>0  <span class=\"_ _83\"> </span>0  <span class=\"_ _366\"> </span>7,474  <span class=\"_ _95\"> </span>1,346 </div>\n<div class=\"t m3 x6 hb y1030 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other diff<span class=\"_ _0\"></span>erances <span class=\"_ _2d7\"> </span>1,260  <span class=\"_ _28e\"> </span>252  <span class=\"_ _f5\"> </span>289  <span class=\"_ _23b\"> </span>62 </div>\n<div class=\"t m3 x6 h51 y1031 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal tempor<span class=\"_ _0\"></span>ary differenc<span class=\"_ _0\"></span>es <span class=\"_ _1cf\"> </span>  <span class=\"_ _146\"> </span>1,952,668  <span class=\"_ _90\"> </span>  <span class=\"_ _ee\"> </span>1,825,873 </div>\n<div class=\"t m3 x6 hb y1032 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax assets <span class=\"_ _176\"> </span>  <span class=\"_ _11c\"> </span>-512,485 <span class=\"_ _26d\"> </span> <span class=\"_ _241\"> </span>-336,020</div>\n<div class=\"t m3 x6 hb y1033 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax liabilities  <span class=\"_ _36a\"> </span>  <span class=\"_ _16a\"> </span>1,952,668 <span class=\"_ _1b5\"> </span> <span class=\"_ _112\"> </span>1,825,873</div>\n<div class=\"t m3 x6 h51 y1034 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax liabilities (+) / assets (-) <span class=\"_ _48\"> </span>  <span class=\"_ _105\"> </span>1,440,183 <span class=\"_ _34b\"> </span>  <span class=\"_ _100\"> </span>1,489,853</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 454px; height: 352px; width: 755px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m3 x6 h51 y1035 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1036 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Reconciliation fr<span class=\"_ _0\"></span>om nominal to actual tax rat<span class=\"_ _0\"></span>e </div>\n<div class=\"t m3 x6 h51 y1037 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _35f\"> </span> <span class=\"_ _1b2\"> </span>2023 <span class=\"_ _26d\"> </span> <span class=\"_ _28e\"> </span>2022</div>\n<div class=\"t m3 x6 hb y1038 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Profit be<span class=\"_ _0\"></span>fore tax <span class=\"_ _2db\"> </span>  <span class=\"_ _16a\"> </span>1,148,351 <span class=\"_ _26d\"> </span> <span class=\"_ _112\"> </span>1,148,351</div>\n<div class=\"t m3 x6 hb y1039 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Expected tax at nominal tax r<span class=\"_ _0\"></span>ate  <span class=\"_ _34e\"> </span>  <span class=\"_ _1ce\"> </span>206,703 <span class=\"_ _82\"> </span>  <span class=\"_ _217\"> </span>198,760</div>\n<div class=\"t m3 x6 hb y103a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Permanent diff<span class=\"_ _0\"></span>erences <span class=\"_ _2eb\"> </span>  <span class=\"_ _217\"> </span>-13,568 <span class=\"_ _82\"> </span>  <span class=\"_ _14c\"> </span>147,245</div>\n<div class=\"t m3 x6 h51 y103b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Calculated tax e<span class=\"_ _0\"></span>xpense <span class=\"_ _2f0\"> </span>  <span class=\"_ _64\"> </span>193,135 <span class=\"_ _34b\"> </span>  <span class=\"_ _75\"> </span>346,005</div>\n<div class=\"t m3 x6 hb y103c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Eff<span class=\"_ _0\"></span>ective tax rate e<span class=\"_ _0\"></span>xcl. equity entries <span class=\"_ _4b\"> </span>  <span class=\"_ _1cd\"> </span>16.82% <span class=\"_ _82\"> </span>  <span class=\"_ _f6\"> </span>30.13%</div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Normal tax rate f<span class=\"_ _0\"></span>or countries in the Group:</div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Faroe Islands 18%</div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>UK/Scotland 25% (25% from April 2023)</div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>USA 21% + New Jersey 11.5%</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Denmark 22%</div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>France 25%</div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">The tax expense is matched ag<span class=\"_ _0\"></span>ainst the profit or loss bef<span class=\"_ _0\"></span>ore </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws1a9\" style=\"z-index: 40;\">tax, as it appears in the acc<span class=\"_ _0\"></span>ounts. Tax ascribable t<span class=\"_ _0\"></span>o equity </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws1ba\" style=\"z-index: 40;\">transactions is tak<span class=\"_ _0\"></span>en to equity. The t<span class=\"_ _0\"></span>ax expense comprises </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws12c\" style=\"z-index: 40;\">tax payable (tax on the y<span class=\"_ _0\"></span>ear\u2019s direct taxable income) and </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws59\" style=\"z-index: 40;\">changes in net def<span class=\"_ _0\"></span>erred taxes. Def<span class=\"_ _0\"></span>erred tax liabilities and </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 wsb2\" style=\"z-index: 40;\">deferr<span class=\"_ _0\"></span>ed tax assets are pr<span class=\"_ _0\"></span>esented net in the statement of </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 wsc5\" style=\"z-index: 40;\">financial position to the ext<span class=\"_ _0\"></span>ent that tax assets and liabilities </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">can be netted agains<span class=\"_ _0\"></span>t each other<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws1fa\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax in the statement of financial position is a nominal </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws115\" style=\"z-index: 40;\">amount calculated based on tempor<span class=\"_ _0\"></span>ary differenc<span class=\"_ _0\"></span>es between </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws1b3\" style=\"z-index: 40;\">accounting and t<span class=\"_ _0\"></span>ax values at their intended use, as well as the </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">taxable loss carried f<span class=\"_ _0\"></span>orward at the end of the financial y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 263px; width: 370px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 268px; width: 370px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 273px; width: 370px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 xc h45 y40 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SIGNIFICANT ASSUMPTION A<span class=\"_ _0\"></span>CCOUNTING </div>\n<div class=\"t m0 xc h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FOR DEFERRED T<span class=\"_ _5d\"></span>AX LIABILITIES</div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws1be\" style=\"z-index: 40;\">The accounting o<span class=\"_ _0\"></span>f deferred tax<span class=\"_ _0\"></span>es reflects tax r<span class=\"_ _0\"></span>ates and tax </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">laws that have been enact<span class=\"_ _0\"></span>ed or substantively enacted b<span class=\"_ _0\"></span>y the </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 wsa8\" style=\"z-index: 40;\">date of the st<span class=\"_ _0\"></span>atement of financial position. The recognition o<span class=\"_ _0\"></span>f </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws9a\" style=\"z-index: 40;\">a deferr<span class=\"_ _0\"></span>ed tax asset is based on expectations o<span class=\"_ _0\"></span>f profitability </div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 ws5a\" style=\"z-index: 40;\">in the future<span class=\"_ _0\"></span>. In addition, there are many transac<span class=\"_ _0\"></span>tions and </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws96\" style=\"z-index: 40;\">calculations during the ordinary c<span class=\"_ _0\"></span>ourse of business for which </div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the ultimate tax det<span class=\"_ _0\"></span>ermination is uncertain.</div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws5d\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed taxes are calculat<span class=\"_ _0\"></span>ed using the nominal tax rate </div>\n<div class=\"t m0 xc hb y4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">accor<span class=\"_ _0\"></span>ding to IAS 12. </div>\n<div class=\"t m0 xc h45 y4d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SIGNIFICANT ASSUMPTION A<span class=\"_ _0\"></span>CCOUNTING </div>\n<div class=\"t m0 xc h45 y4e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FOR DEFERRED T<span class=\"_ _5d\"></span>AX ASSETS</div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 wsa3\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax assets, including tax loss carry f<span class=\"_ _0\"></span>orwards, ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">assessed once a y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>. Losses are r<span class=\"_ _0\"></span>ecognized if it is likely that </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">they will be utiliz<span class=\"_ _0\"></span>ed in the foreseeable futur<span class=\"_ _0\"></span>e. </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 122px; height: 673px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag295": {
   "value": "\n<div class=\"t m3 x6 h51 y85 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The tax expense f<span class=\"_ _0\"></span>or the year breaks do<span class=\"_ _0\"></span>wn as follows: </div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _35f\"> </span> <span class=\"_ _1b2\"> </span>2023 <span class=\"_ _1f7\"> </span>2022</div>\n<div class=\"t m3 x6 hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax payable <span class=\"_ _360\"> </span>  <span class=\"_ _107\"> </span>210,367 <span class=\"_ _196\"> </span>240,529</div>\n<div class=\"t m3 x6 hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Change in def<span class=\"_ _0\"></span>erred tax <span class=\"_ _361\"> </span>  <span class=\"_ _217\"> </span>-16,964 <span class=\"_ _196\"> </span>105,476</div>\n<div class=\"t m3 x6 hb yfd4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax on treasury shares <span class=\"_ _29a\"> </span> <span class=\"_ _ff\"> </span>-268 <span class=\"_ _362\"> </span>0</div>\n<div class=\"t m3 x6 h51 yfd5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax expense on ordinary pr<span class=\"_ _0\"></span>ofit <span class=\"_ _303\"> </span>  <span class=\"_ _64\"> </span>193,135 <span class=\"_ _1fa\"> </span>346,005</div>\n<div class=\"t m3 x6 hb y1017 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax payable  <span class=\"_ _272\"> </span>  <span class=\"_ _ce\"> </span>210,367 <span class=\"_ _196\"> </span>237,780</div>\n<div class=\"t m3 x6 h51 y1018 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax payable in the stat<span class=\"_ _0\"></span>ement of financial position  <span class=\"_ _e7\"> </span>  <span class=\"_ _64\"> </span>210,367 <span class=\"_ _1fa\"> </span>237,780</div>\n<div class=\"t m3 x6 h51 y1019 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y101a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y101b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Specifications of tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _0\"></span>ences and deferr<span class=\"_ _0\"></span>ed tax </div>\n<div class=\"t m3 x6 h51 y101c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _35f\"> </span> <span class=\"_ _1b2\"> </span>2023 <span class=\"_ _26d\"> </span> <span class=\"_ _28e\"> </span>2022</div>\n<div class=\"t m3 x6 h51 y101d ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">  <span class=\"_ _2ef\"> </span>T<span class=\"_ _0\"></span>emporary <span class=\"_ _34b\"> </span>  <span class=\"_ _10c\"> </span>T<span class=\"_ _0\"></span>emporary </div>\n<div class=\"t m3 x6 h51 y101e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax assets <span class=\"_ _363\"> </span>Diff<span class=\"_ _0\"></span>erences <span class=\"_ _11a\"> </span>Def<span class=\"_ _0\"></span>erred tax <span class=\"_ _f4\"> </span>Dif<span class=\"_ _0\"></span>ferenc<span class=\"_ _0\"></span>es <span class=\"_ _d5\"> </span>Deferr<span class=\"_ _0\"></span>ed tax</div>\n<div class=\"t m3 x6 hb y101f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Property<span class=\"_ _0\"></span>, plant, and equipment  <span class=\"_ _2e7\"> </span>0  <span class=\"_ _83\"> </span>0  <span class=\"_ _75\"> </span>21,083  <span class=\"_ _103\"> </span>5,271 </div>\n<div class=\"t m3 x6 hb y1020 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biomass <span class=\"_ _2ea\"> </span>0  <span class=\"_ _83\"> </span>0  <span class=\"_ _62\"> </span>135,655  <span class=\"_ _364\"> </span>24,418 </div>\n<div class=\"t m3 x6 hb y1021 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Receiv<span class=\"_ _0\"></span>ables <span class=\"_ _2f8\"> </span>1,245  <span class=\"_ _28e\"> </span>224  <span class=\"_ _2df\"> </span>1,245  <span class=\"_ _78\"> </span>224 </div>\n<div class=\"t m3 x6 hb y1022 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency e<span class=\"_ _0\"></span>ffects <span class=\"_ _27a\"> </span>114,781  <span class=\"_ _75\"> </span>20,661  <span class=\"_ _83\"> </span>0  <span class=\"_ _a2\"> </span>0 </div>\n<div class=\"t m3 x6 hb y1023 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Derivative<span class=\"_ _0\"></span>s (Equity posted) <span class=\"_ _1f8\"> </span>2,398  <span class=\"_ _f5\"> </span>432  <span class=\"_ _83\"> </span>0  <span class=\"_ _a2\"> </span>0 </div>\n<div class=\"t m3 x6 hb y1024 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Losses carried f<span class=\"_ _0\"></span>orward <span class=\"_ _203\"> </span>1,793,983  <span class=\"_ _61\"> </span>446,298  <span class=\"_ _10c\"> </span>1,228,522  <span class=\"_ _1ce\"> </span>305,805 </div>\n<div class=\"t m3 x6 hb y1025 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other diff<span class=\"_ _0\"></span>erances <span class=\"_ _2ee\"> </span>179,483  <span class=\"_ _75\"> </span>44,870  <span class=\"_ _2df\"> </span>1,207  <span class=\"_ _78\"> </span>302 </div>\n<div class=\"t m3 x6 h51 y1026 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal tempor<span class=\"_ _0\"></span>ary differenc<span class=\"_ _0\"></span>es <span class=\"_ _1cf\"> </span>  <span class=\"_ _64\"> </span>512,485  <span class=\"_ _90\"> </span>  <span class=\"_ _d4\"> </span>336,020 </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 273px; height: 503px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m3 x6 h51 yee5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _35f\"> </span> <span class=\"_ _1b2\"> </span>2023 <span class=\"_ _26d\"> </span> <span class=\"_ _28e\"> </span>2022 </div>\n<div class=\"t m3 x6 h51 y1027 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _282\"> </span>T<span class=\"_ _0\"></span>emporary <span class=\"_ _67\"> </span>  <span class=\"_ _108\"> </span>T<span class=\"_ _0\"></span>emporary </div>\n<div class=\"t m3 x6 h51 y1028 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax assets <span class=\"_ _363\"> </span>Diff<span class=\"_ _0\"></span>erences <span class=\"_ _11a\"> </span>Def<span class=\"_ _0\"></span>erred tax <span class=\"_ _f4\"> </span>Dif<span class=\"_ _0\"></span>ferenc<span class=\"_ _0\"></span>es <span class=\"_ _d5\"> </span>Deferr<span class=\"_ _0\"></span>ed tax</div>\n<div class=\"t m3 x6 hb y1029 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Licence<span class=\"_ _0\"></span>s  <span class=\"_ _19c\"> </span>3,690,658  <span class=\"_ _62\"> </span>896,427  <span class=\"_ _108\"> </span>3,690,715  <span class=\"_ _fc\"> </span>896,381 </div>\n<div class=\"t m3 x6 hb y102a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Goodwill <span class=\"_ _365\"> </span>11,592  <span class=\"_ _366\"> </span>2,039  <span class=\"_ _75\"> </span>11,592  <span class=\"_ _103\"> </span>2,039 </div>\n<div class=\"t m3 x6 hb y102b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Research and de<span class=\"_ _0\"></span>velopment <span class=\"_ _367\"> </span>541  <span class=\"_ _f5\"> </span>119  <span class=\"_ _28e\"> </span>541  <span class=\"_ _1ea\"> </span>119 </div>\n<div class=\"t m3 x6 hb y102c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Property<span class=\"_ _0\"></span>, plant, and equipment  <span class=\"_ _368\"> </span>2,753,957  <span class=\"_ _61\"> </span>560,282  <span class=\"_ _10c\"> </span>2,463,339  <span class=\"_ _1ce\"> </span>491,927 </div>\n<div class=\"t m3 x6 hb y102d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Financial assets <span class=\"_ _41\"> </span>220,117  <span class=\"_ _75\"> </span>39,621  <span class=\"_ _61\"> </span>149,582  <span class=\"_ _bf\"> </span>26,925 </div>\n<div class=\"t m3 x6 hb y102e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biomass <span class=\"_ _369\"> </span>2,277,229  <span class=\"_ _61\"> </span>453,928  <span class=\"_ _10c\"> </span>2,234,515  <span class=\"_ _1ce\"> </span>407,074 </div>\n<div class=\"t m3 x6 hb y102f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Derivative<span class=\"_ _0\"></span>s (Equity posted) <span class=\"_ _1cf\"> </span>0  <span class=\"_ _83\"> </span>0  <span class=\"_ _366\"> </span>7,474  <span class=\"_ _95\"> </span>1,346 </div>\n<div class=\"t m3 x6 hb y1030 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other diff<span class=\"_ _0\"></span>erances <span class=\"_ _2d7\"> </span>1,260  <span class=\"_ _28e\"> </span>252  <span class=\"_ _f5\"> </span>289  <span class=\"_ _23b\"> </span>62 </div>\n<div class=\"t m3 x6 h51 y1031 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal tempor<span class=\"_ _0\"></span>ary differenc<span class=\"_ _0\"></span>es <span class=\"_ _1cf\"> </span>  <span class=\"_ _146\"> </span>1,952,668  <span class=\"_ _90\"> </span>  <span class=\"_ _ee\"> </span>1,825,873 </div>\n<div class=\"t m3 x6 hb y1032 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax assets <span class=\"_ _176\"> </span>  <span class=\"_ _11c\"> </span>-512,485 <span class=\"_ _26d\"> </span> <span class=\"_ _241\"> </span>-336,020</div>\n<div class=\"t m3 x6 hb y1033 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax liabilities  <span class=\"_ _36a\"> </span>  <span class=\"_ _16a\"> </span>1,952,668 <span class=\"_ _1b5\"> </span> <span class=\"_ _112\"> </span>1,825,873</div>\n<div class=\"t m3 x6 h51 y1034 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax liabilities (+) / assets (-) <span class=\"_ _48\"> </span>  <span class=\"_ _105\"> </span>1,440,183 <span class=\"_ _34b\"> </span>  <span class=\"_ _100\"> </span>1,489,853</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 454px; height: 352px; width: 755px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag296": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">The tax expense is matched ag<span class=\"_ _0\"></span>ainst the profit or loss bef<span class=\"_ _0\"></span>ore </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws1a9\" style=\"z-index: 40;\">tax, as it appears in the acc<span class=\"_ _0\"></span>ounts. Tax ascribable t<span class=\"_ _0\"></span>o equity </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws1ba\" style=\"z-index: 40;\">transactions is tak<span class=\"_ _0\"></span>en to equity. The t<span class=\"_ _0\"></span>ax expense comprises </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws12c\" style=\"z-index: 40;\">tax payable (tax on the y<span class=\"_ _0\"></span>ear\u2019s direct taxable income) and </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws59\" style=\"z-index: 40;\">changes in net def<span class=\"_ _0\"></span>erred taxes. Def<span class=\"_ _0\"></span>erred tax liabilities and </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 wsb2\" style=\"z-index: 40;\">deferr<span class=\"_ _0\"></span>ed tax assets are pr<span class=\"_ _0\"></span>esented net in the statement of </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 wsc5\" style=\"z-index: 40;\">financial position to the ext<span class=\"_ _0\"></span>ent that tax assets and liabilities </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">can be netted agains<span class=\"_ _0\"></span>t each other<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws1fa\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax in the statement of financial position is a nominal </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws115\" style=\"z-index: 40;\">amount calculated based on tempor<span class=\"_ _0\"></span>ary differenc<span class=\"_ _0\"></span>es between </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws1b3\" style=\"z-index: 40;\">accounting and t<span class=\"_ _0\"></span>ax values at their intended use, as well as the </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">taxable loss carried f<span class=\"_ _0\"></span>orward at the end of the financial y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 263px; width: 370px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 268px; width: 370px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag297": {
   "value": "\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">The tax expense is matched ag<span class=\"_ _0\"></span>ainst the profit or loss bef<span class=\"_ _0\"></span>ore </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws1a9\" style=\"z-index: 40;\">tax, as it appears in the acc<span class=\"_ _0\"></span>ounts. Tax ascribable t<span class=\"_ _0\"></span>o equity </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws1ba\" style=\"z-index: 40;\">transactions is tak<span class=\"_ _0\"></span>en to equity. The t<span class=\"_ _0\"></span>ax expense comprises </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws12c\" style=\"z-index: 40;\">tax payable (tax on the y<span class=\"_ _0\"></span>ear\u2019s direct taxable income) and </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws59\" style=\"z-index: 40;\">changes in net def<span class=\"_ _0\"></span>erred taxes. Def<span class=\"_ _0\"></span>erred tax liabilities and </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 wsb2\" style=\"z-index: 40;\">deferr<span class=\"_ _0\"></span>ed tax assets are pr<span class=\"_ _0\"></span>esented net in the statement of </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 wsc5\" style=\"z-index: 40;\">financial position to the ext<span class=\"_ _0\"></span>ent that tax assets and liabilities </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">can be netted agains<span class=\"_ _0\"></span>t each other<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws1fa\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed tax in the statement of financial position is a nominal </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws115\" style=\"z-index: 40;\">amount calculated based on tempor<span class=\"_ _0\"></span>ary differenc<span class=\"_ _0\"></span>es between </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws1b3\" style=\"z-index: 40;\">accounting and t<span class=\"_ _0\"></span>ax values at their intended use, as well as the </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">taxable loss carried f<span class=\"_ _0\"></span>orward at the end of the financial y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 263px; width: 370px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag298": {
   "value": "\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.1 INT<span class=\"_ _5d\"></span>ANGIBLE ASSETS</div>\n<div class=\"t m3 xb h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _35a\"> </span>Goodwill <span class=\"_ _111\"> </span>Licences  <span class=\"_ _100\"> </span>Br<span class=\"_ _0\"></span>ands <span class=\"_ _119\"> </span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 xb hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions c<span class=\"_ _0\"></span>osts as at 01.01.23 <span class=\"_ _34e\"> </span>580,421 <span class=\"_ _74\"> </span>3,819,883 <span class=\"_ _11e\"> </span>108,400 <span class=\"_ _139\"> </span>4,508,704</div>\n<div class=\"t m3 xb hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _36b\"> </span>1,134 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _77\"> </span>1,134</div>\n<div class=\"t m3 xb h51 yfd4 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisitions costs as at 31.12.23 <span class=\"_ _1cc\"> </span>581,555 <span class=\"_ _fd\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,509,838</div>\n<div class=\"t m3 xb hb y103d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciation during the year <span class=\"_ _36c\"> </span>-504 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _bf\"> </span>-504</div>\n<div class=\"t m3 xb h51 y1017 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated impairments/depreciation and write-downs as at 31.12.23 <span class=\"_ _6e\"> </span>-504 <span class=\"_ _c7\"> </span>0 <span class=\"_ _b2\"> </span>0 <span class=\"_ _33e\"> </span>-504</div>\n<div class=\"t m3 xb h51 y103e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.23 <span class=\"_ _367\"> </span>581,051 <span class=\"_ _101\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,509,334</div>\n<div class=\"t m3 xb hb y103f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions c<span class=\"_ _0\"></span>osts as at 01.01.22 <span class=\"_ _34e\"> </span>669,319 <span class=\"_ _74\"> </span>3,720,158 <span class=\"_ _11e\"> </span>108,400 <span class=\"_ _139\"> </span>4,497,877</div>\n<div class=\"t m3 xb hb y101b ff4 fs7 fc1 sc0 ls0 ws497\" style=\"z-index: 40;\">Reclassification <span class=\"_ _36d\"> </span>-99,725 99,725 <span class=\"_ _d5\"> </span>0 <span class=\"_ _fd\"> </span>0</div>\n<div class=\"t m3 xb hb y1040 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Additions in the year <span class=\"_ _1a6\"> </span>12,136 <span class=\"_ _c7\"> </span>0 <span class=\"_ _e9\"> </span>0 <span class=\"_ _100\"> </span>12,136</div>\n<div class=\"t m3 xb hb y1041 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _291\"> </span>-1,309 <span class=\"_ _c7\"> </span>0 <span class=\"_ _e9\"> </span>0 <span class=\"_ _62\"> </span>-1,309</div>\n<div class=\"t m3 xb h51 y1042 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisitions costs as at 31.12.22 <span class=\"_ _1cc\"> </span>580,421 <span class=\"_ _fd\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,508,704</div>\n<div class=\"t m3 xb hb y1020 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciations and impairments 01.01.22 <span class=\"_ _220\"> </span>-2,151 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _62\"> </span>-2,151</div>\n<div class=\"t m3 xb hb y1021 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciation during the year <span class=\"_ _36e\"> </span>2,151 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _77\"> </span>2,151</div>\n<div class=\"t m3 xb h51 y1022 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated impairments/depreciation and write-downs as at 31.12.22 <span class=\"_ _10b\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _b2\"> </span>0 <span class=\"_ _18d\"> </span>0</div>\n<div class=\"t m3 xb h51 y1043 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.22 <span class=\"_ _367\"> </span>580,421 <span class=\"_ _101\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,508,704</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 327px; height: 469px; width: 752px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb hb y76 ff4 fs7 fc1 sc0 ls0 ws2d0\" style=\"z-index: 40;\">In the Far<span class=\"_ _0\"></span>oe Islands, Bakka <span class=\"_ _135\"></span>frost oper<span class=\"_ _0\"></span>ates its sea farming </div>\n<div class=\"t m0 xb hb y77 ff4 fs7 fc1 sc0 ls0 ws27e\" style=\"z-index: 40;\">activity in 14 identifiable CGUs based on single or gr<span class=\"_ _0\"></span>oups </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">of sea farming lic<span class=\"_ _0\"></span>enses, seven out o<span class=\"_ _0\"></span>f which are issued by </div>\n<div class=\"t m0 xb hb y78 ff4 fs7 fc1 sc0 ls0 ws206\" style=\"z-index: 40;\">the gov<span class=\"_ _0\"></span>ernment without consideration, and hence ar<span class=\"_ _0\"></span>e not </div>\n<div class=\"t m0 xb hb y79 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">capitalized. These belong to the North r<span class=\"_ _0\"></span>egion.</div>\n<div class=\"t m0 xb hb y7b ff4 fs7 fc1 sc0 ls0 ws1ff\" style=\"z-index: 40;\">The other sev<span class=\"_ _0\"></span>en CGUs were acquir<span class=\"_ _0\"></span>ed as part of business </div>\n<div class=\"t m0 xb hb y7c ff4 fs7 fc1 sc0 ls0 ws1d7\" style=\"z-index: 40;\">combinations. Respectiv<span class=\"_ _0\"></span>ely, when ac<span class=\"_ _0\"></span>quiring the Vestlax </div>\n<div class=\"t m0 xc hb y76 ff4 fs7 fc1 sc0 ls0 ws54\" style=\"z-index: 40;\">Group, Hav<span class=\"_ _0\"></span>sbr\u00fan Group and Faroe F<span class=\"_ _0\"></span>arming, hence three </div>\n<div class=\"t m0 xc hb y77 ff4 fs7 fc1 sc0 ls0 ws2df\" style=\"z-index: 40;\">groups of C<span class=\"_ _0\"></span>GUs. These belong to the West r<span class=\"_ _0\"></span>egion. These are </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws142\" style=\"z-index: 40;\">considered as signific<span class=\"_ _0\"></span>ant in comparison to the total carrying </div>\n<div class=\"t m0 xc hb y78 ff4 fs7 fc1 sc0 ls0 wscb\" style=\"z-index: 40;\">amount of goodwill and intangible asse<span class=\"_ _0\"></span>ts with indefinite </div>\n<div class=\"t m0 xc hb y79 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">useful lives.</div>\n<div class=\"t m0 xc hb y7b ff4 fs7 fc1 sc0 ls0 ws1c9\" style=\"z-index: 40;\">In Scotland, Bakka <span class=\"_ _cc\"></span>frost has chosen to include all the f<span class=\"_ _0\"></span>arming </div>\n<div class=\"t m0 xc hb y7c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">in Scotland int<span class=\"_ _0\"></span>o one CGU. </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 123px; height: 678px; width: 752px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 123px; height: 683px; width: 752px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 123px; height: 688px; width: 752px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Impairment tes<span class=\"_ _0\"></span>ting</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">The Group tes<span class=\"_ _0\"></span>ts intangible assets annually for impairment or </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws70\" style=\"z-index: 40;\">more frequently if ther<span class=\"_ _0\"></span>e are indications that the assets ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws52\" style=\"z-index: 40;\">impaired. The annual impairment tes<span class=\"_ _0\"></span>t is performed at year<span class=\"_ _0\"></span>-</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">end. The Group has subst<span class=\"_ _0\"></span>antial assets with indefinite lives in </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws11\" style=\"z-index: 40;\">the form of lic<span class=\"_ _0\"></span>enses. The licenses are subject to impairment </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 wsdf\" style=\"z-index: 40;\">testing in c<span class=\"_ _0\"></span>ombination with goodwill in the annual test. The </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">Group identifies each f<span class=\"_ _0\"></span>arming zone, which may contain one </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws1c7\" style=\"z-index: 40;\">or sever<span class=\"_ _0\"></span>al licences or f<span class=\"_ _0\"></span>arming sites, as one cash-generating </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">unit.</div>\n<div class=\"t m0 x6 h45 y3c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The proc<span class=\"_ _0\"></span>edure of impairment tes<span class=\"_ _0\"></span>ting</div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws421\" style=\"z-index: 40;\">Impairment testing is carried ou<span class=\"_ _0\"></span>t by calculating the net </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws2e2\" style=\"z-index: 40;\">present v<span class=\"_ _0\"></span>alue of estimated futur<span class=\"_ _0\"></span>e cash flows (value in </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws2de\" style=\"z-index: 40;\">use) for the cash-<span class=\"_ _0\"></span>generating unit in line with IAS 36 and </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">comparing the net pr<span class=\"_ _0\"></span>esent value of the cash flow t<span class=\"_ _0\"></span>owards the </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">carrying amount of net asse<span class=\"_ _0\"></span>ts held by the cash-gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">unit (CGU). The cash flow used in the c<span class=\"_ _0\"></span>alculations represents </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">the management\u2019s best es<span class=\"_ _0\"></span>timate at the time of reporting. If </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws161\" style=\"z-index: 40;\">the carrying amount is higher than the calculated v<span class=\"_ _0\"></span>alue in </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">use, the assets ar<span class=\"_ _0\"></span>e considered impaired. The e<span class=\"_ _0\"></span>stimated cash </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws226\" style=\"z-index: 40;\">flow is based on an assumption o<span class=\"_ _0\"></span>f continued operation. The </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws99\" style=\"z-index: 40;\">basis for the es<span class=\"_ _0\"></span>timated cash flow is the strat<span class=\"_ _0\"></span>egic plan for the </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws48\" style=\"z-index: 40;\">following y<span class=\"_ _0\"></span>ears. The strategic plans hav<span class=\"_ _0\"></span>e been reviewed and </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the targets appr<span class=\"_ _0\"></span>oved by the Gr<span class=\"_ _0\"></span>oup management<span class=\"_ _5e\"></span>.</div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">The considered oper<span class=\"_ _0\"></span>ating conditions are c<span class=\"_ _0\"></span>osts of feed, smolt, </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws499\" style=\"z-index: 40;\">harvest, packaging, tr<span class=\"_ _0\"></span>ansport<span class=\"_ _5e\"></span>, and other cos<span class=\"_ _0\"></span>ts. Other operating </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws1b1\" style=\"z-index: 40;\">conditions consider<span class=\"_ _0\"></span>ed the same are mortality<span class=\"_ _0\"></span>, production </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">time, f<span class=\"_ _0\"></span>allowing and harvest weigh<span class=\"_ _0\"></span>t<span class=\"_ _5e\"></span>. CAPEX is also assumed to </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">be the same for all C<span class=\"_ _0\"></span>GUs over the calculated period. All CGUs </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">are calculated with the same W<span class=\"_ _0\"></span>ACC. If ther<span class=\"_ _0\"></span>e will be variances </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">between the assump<span class=\"_ _0\"></span>tions for the differ<span class=\"_ _0\"></span>ent CGUs in the future<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">this will be incorporat<span class=\"_ _0\"></span>ed into the impairment test.</div>\n<div class=\"t m0 x6 h45 y53 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Indications of impairment</div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws430\" style=\"z-index: 40;\">The impairment testing at y<span class=\"_ _0\"></span>ear-end did not r<span class=\"_ _0\"></span>esult in </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 wsdc\" style=\"z-index: 40;\">identification of impairment losses. Intangible as<span class=\"_ _0\"></span>sets were </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">tested f<span class=\"_ _0\"></span>or impairment to evaluat<span class=\"_ _0\"></span>e if the cash flow from a </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">conserv<span class=\"_ _0\"></span>ative estimate was suf<span class=\"_ _0\"></span>ficient to support the carrying </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">amount of net asse<span class=\"_ _0\"></span>ts. The test confirmed the asset v<span class=\"_ _0\"></span>alues.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 766px; width: 373px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The ke<span class=\"_ _0\"></span>y assumptions</div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws30f\" style=\"z-index: 40;\">The key as<span class=\"_ _0\"></span>sumptions in the calculations of value in use </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws12d\" style=\"z-index: 40;\">are harves<span class=\"_ _0\"></span>t volume, prices, and c<span class=\"_ _0\"></span>osts, hence EBIDT<span class=\"_ _5d\"></span>A and </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws82\" style=\"z-index: 40;\">WA<span class=\"_ _0\"></span>CC. Amongst other assump<span class=\"_ _0\"></span>tions are inflation, CAPEX, and </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">terminal gro<span class=\"_ _0\"></span>wth.</div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws62\" style=\"z-index: 40;\">In general, the v<span class=\"_ _0\"></span>alue in use has been determined based on </div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws2a5\" style=\"z-index: 40;\">future s<span class=\"_ _0\"></span>trategic plans considering the e<span class=\"_ _0\"></span>xpected development </div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">in both macroec<span class=\"_ _0\"></span>onomic and company-relat<span class=\"_ _0\"></span>ed conditions.</div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">The assumptions used, re<span class=\"_ _0\"></span>st on uncertainty regar<span class=\"_ _0\"></span>ding product </div>\n<div class=\"t m0 xb hb y3c ff4 fs7 fc1 sc0 ls0 ws2bf\" style=\"z-index: 40;\">prices, input pric<span class=\"_ _0\"></span>es, biological performance<span class=\"_ _0\"></span>, and future </div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws332\" style=\"z-index: 40;\">regulatory fr<span class=\"_ _0\"></span>ameworks. Costs can normally be e<span class=\"_ _0\"></span>stimated </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws2eb\" style=\"z-index: 40;\">with more accur<span class=\"_ _0\"></span>acy than income. As pro<span class=\"_ _0\"></span>fitability in the </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws116\" style=\"z-index: 40;\">salmon farming industry <span class=\"_ _0\"></span>historically has been very volatile<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 xb hb y40 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">depending on developments in the pric<span class=\"_ _0\"></span>es of salmon. Bakka-</div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">frost uses budg<span class=\"_ _0\"></span>ets and long-t<span class=\"_ _0\"></span>erm plans for the first five y<span class=\"_ _0\"></span>ears </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">of the analysis but r<span class=\"_ _0\"></span>eturns to long- t<span class=\"_ _0\"></span>erm historic averages f<span class=\"_ _0\"></span>or </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">profitability in the sixth y<span class=\"_ _0\"></span>ear and terminal period.</div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls2a ws1d0\" style=\"z-index: 40;\">The key as<span class=\"_ _0\"></span>sumptions used in determining the value in use ar<span class=\"_ _0\"></span>e:</div>\n<div class=\"t m0 xb hb y46 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws100\">Harvested volume is based on the curr<span class=\"_ _0\"></span>ent stocking plans </span></div>\n<div class=\"t m0 xa6 hb y47 ff4 fs7 fc1 sc0 ls0 ws56\" style=\"z-index: 40;\">for each unit, and for<span class=\"_ _0\"></span>ecasted figures f<span class=\"_ _0\"></span>or growth, assumed </div>\n<div class=\"t m0 xa6 hb y48 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">harvest w<span class=\"_ _0\"></span>eight and mortality<span class=\"_ _0\"></span>, based on historical figures.</div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws24e\">The costs are based on the Gr<span class=\"_ _0\"></span>oups own assumptions, based </span></div>\n<div class=\"t m0 xa6 hb y4a ff4 fs7 fc1 sc0 ls0 ws1d0\" style=\"z-index: 40;\">on historical c<span class=\"_ _0\"></span>osts and expectations. The c<span class=\"_ _0\"></span>osts are expected </div>\n<div class=\"t m0 xa6 hb y4b ff4 fs7 fc1 sc0 ls0 ws22\" style=\"z-index: 40;\">to remain s<span class=\"_ _0\"></span>table but are calculated to incr<span class=\"_ _0\"></span>ease with an </div>\n<div class=\"t m0 xa6 hb y4c ff4 fs7 fc1 sc0 ls0 ws96\" style=\"z-index: 40;\">inflation rate o<span class=\"_ _0\"></span>f FO: 3.0% (2022: 2.6%) and SCT: 2.0% (2022: </div>\n<div class=\"t m0 xa6 hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2.0%)</div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws11d\">The forward pric<span class=\"_ _0\"></span>es are based on the Fish Pool index \u2013 which </span></div>\n<div class=\"t m0 xa6 hb y4f ff4 fs7 fc1 sc0 ls0 ws269\" style=\"z-index: 40;\">is a part of Oslo B\u00f8rs ASA \u2013 at the day of the c<span class=\"_ _0\"></span>alculation. </div>\n<div class=\"t m0 xa6 hb y50 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">The long-<span class=\"_ _0\"></span>term forwar<span class=\"_ _0\"></span>d prices are based on third-parties\u2019 </div>\n<div class=\"t m0 xa6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">source<span class=\"_ _0\"></span>s with adjustments to local conditions.</div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws7f\">The WAC<span class=\"_ _0\"></span>C is FO: 9.2% (2022: 9.6%) and SCT 9.8% (2022: </span></div>\n<div class=\"t m0 xa6 hb y52 ff4 fs7 fc1 sc0 ls0 ws65\" style=\"z-index: 40;\">9.8%) pre-<span class=\"_ _0\"></span>tax and calculated in accor<span class=\"_ _0\"></span>dance with IAS 36. </div>\n<div class=\"t m0 xa6 hb y53 ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">The WA<span class=\"_ _0\"></span>CC model is used for estimating the disc<span class=\"_ _0\"></span>ount rate. </div>\n<div class=\"t m0 xa6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1e7\" style=\"z-index: 40;\">The input data f<span class=\"_ _0\"></span>or the model is updated each year for the </div>\n<div class=\"t m0 xa6 hb y55 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">annual impairment test. The choice o<span class=\"_ _0\"></span>f input data for the </div>\n<div class=\"t m0 xa6 hb y56 ff4 fs7 fc1 sc0 ls0 ws85\" style=\"z-index: 40;\">model significantly influences the ou<span class=\"_ _0\"></span>tcome of the model, </div>\n<div class=\"t m0 xa6 hb y57 ff4 fs7 fc1 sc0 ls0 ws9c\" style=\"z-index: 40;\">and to ensure that ther<span class=\"_ _0\"></span>e is as little uncertainty as possible </div>\n<div class=\"t m0 xa6 hb y58 ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">with regar<span class=\"_ _0\"></span>ds to the calculation of the WA<span class=\"_ _0\"></span>CC, third-party </div>\n<div class=\"t m0 xa5 hb y5d ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">source<span class=\"_ _0\"></span>s are used where available (inter<span class=\"_ _0\"></span>est, inflation, beta). </div>\n<div class=\"t m0 xa5 hb y85 ff4 fs7 fc1 sc0 ls0 ws4d\" style=\"z-index: 40;\">The discount rat<span class=\"_ _0\"></span>e is based on a five-year av<span class=\"_ _0\"></span>erage for ten-</div>\n<div class=\"t m0 xa5 hb y86 ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">year bonds issued b<span class=\"_ _0\"></span>y the Danish government, with an </div>\n<div class=\"t m0 xa5 hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">adjustment margin for the f<span class=\"_ _0\"></span>ood industry in the EU.</div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws81\">The inflation is set to FO: 3.0% (2022: 2.6%) and SCT: 2.0% </span></div>\n<div class=\"t m0 xa5 hb y89 ff4 fs7 fc1 sc0 ls0 ws286\" style=\"z-index: 40;\">(2022: 2.0%) for the budge<span class=\"_ _0\"></span>t period. This is done based on </div>\n<div class=\"t m0 xa5 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">third-parties\u2019 sour<span class=\"_ _0\"></span>ces. The terminal growth is se<span class=\"_ _0\"></span>t to 0%.</div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws1d\">Capital expenditure (CAPEX). In the 5-<span class=\"_ _0\"></span>year forecas<span class=\"_ _0\"></span>t period, </span></div>\n<div class=\"t m0 xa5 hb y65 ff4 fs7 fc1 sc0 ls0 ws3a\" style=\"z-index: 40;\">the capital expenditur<span class=\"_ _0\"></span>e necessary to meet the e<span class=\"_ _0\"></span>xpected </div>\n<div class=\"t m0 xa5 hb y3a ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">growth in r<span class=\"_ _0\"></span>evenue and pro<span class=\"_ _0\"></span>fit is taken into consideration. </div>\n<div class=\"t m0 xa5 hb y3b ff4 fs7 fc1 sc0 ls0 ws2a1\" style=\"z-index: 40;\">Capital expenditur<span class=\"_ _0\"></span>es are aligned with the growth and </div>\n<div class=\"t m0 xa5 hb y3c ff4 fs7 fc1 sc0 ls0 ws2eb\" style=\"z-index: 40;\">replacement plans. C<span class=\"_ _0\"></span>apital expenditure to c<span class=\"_ _0\"></span>omply with </div>\n<div class=\"t m0 xa5 hb y3d ff4 fs7 fc1 sc0 ls0 ws1d1\" style=\"z-index: 40;\">current laws and r<span class=\"_ _0\"></span>egulations has been included. Capex </div>\n<div class=\"t m0 xa5 hb y3e ff4 fs7 fc1 sc0 ls0 ws25e\" style=\"z-index: 40;\">related t<span class=\"_ _0\"></span>o committed and approv<span class=\"_ _0\"></span>ed efficiency improv<span class=\"_ _0\"></span>ement </div>\n<div class=\"t m0 xa5 hb y3f ff4 fs7 fc1 sc0 ls0 ws8e\" style=\"z-index: 40;\">programme<span class=\"_ _0\"></span>s has also been included to support the inclusion </div>\n<div class=\"t m0 xa5 hb y40 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">of the benefits in the applied margin. Changes in applic<span class=\"_ _0\"></span>able </div>\n<div class=\"t m0 xa5 hb y41 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">laws and regulations may af<span class=\"_ _0\"></span>fect future es<span class=\"_ _0\"></span>timated capital </div>\n<div class=\"t m0 xa5 hb y42 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">expenditure needs; this is no<span class=\"_ _0\"></span>t reflected in the figur<span class=\"_ _0\"></span>es used </div>\n<div class=\"t m0 xa5 hb y43 ff4 fs7 fc1 sc0 ls0 ws88\" style=\"z-index: 40;\">in the impairment test. Bey<span class=\"_ _0\"></span>ond the forecast period, c<span class=\"_ _0\"></span>apital </div>\n<div class=\"t m0 xa5 hb y44 ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">expenditure will in g<span class=\"_ _0\"></span>eneral equal depreciation and relate t<span class=\"_ _0\"></span>o </div>\n<div class=\"t m0 xa5 hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">maintenance inv<span class=\"_ _0\"></span>estments.</div>\n<div class=\"t m0 xc h45 y47 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sensitivity</div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws290\" style=\"z-index: 40;\">In connection with the impairment tes<span class=\"_ _0\"></span>ting of intangible </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws96\" style=\"z-index: 40;\">assets, a sensitivity analysis has been c<span class=\"_ _0\"></span>arried out. Sensitivity </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws77\" style=\"z-index: 40;\">analysis has been performed f<span class=\"_ _0\"></span>or each of the defined cash </div>\n<div class=\"t m0 xc hb y4b ff4 fs7 fc1 sc0 ls0 ws9b\" style=\"z-index: 40;\">generating units. With the assump<span class=\"_ _0\"></span>tions used, the headroom is </div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 14,774 million (DKK 22,632 million).</div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y4e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws49a\" style=\"z-index: 40;\">Intangible assets that ar<span class=\"_ _0\"></span>e purchased individually are </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost. Intangible assets acquir<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">in connection with the pur<span class=\"_ _0\"></span>chase of a business entity are </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost when the criteria for separ<span class=\"_ _0\"></span>ate </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">recognition ar<span class=\"_ _0\"></span>e met.</div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws3e\" style=\"z-index: 40;\">Intangible assets with a limit<span class=\"_ _0\"></span>ed economic lifespan are </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws38d\" style=\"z-index: 40;\">depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>. Intangible assets are writt<span class=\"_ _0\"></span>en </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws1c0\" style=\"z-index: 40;\">down to the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount if the expected financial </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits do not c<span class=\"_ _0\"></span>over their carrying amount.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 196px; width: 375px; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 201px; width: 375px; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 206px; width: 375px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 766px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 29px; height: 766px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 29px; height: 766px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">Costs r<span class=\"_ _0\"></span>elating to research and dev<span class=\"_ _0\"></span>elopment are charged as </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws3ab\" style=\"z-index: 40;\">expenses as they ac<span class=\"_ _0\"></span>crue. R&amp;D costs ar<span class=\"_ _0\"></span>e capitalized in the </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position, when it can be demonstrated </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">that the relev<span class=\"_ _0\"></span>ant R&amp;D projects carry economic bene<span class=\"_ _0\"></span>fits, that </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws147\" style=\"z-index: 40;\">they can be technic<span class=\"_ _0\"></span>ally finalized, and that the company </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws3a8\" style=\"z-index: 40;\">intends to and is financially able to r<span class=\"_ _0\"></span>eap the economic </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 117px; width: 371px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">Sea farming lic<span class=\"_ _0\"></span>ences, which are purchased either as part of </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws2d5\" style=\"z-index: 40;\">an acquisition or business c<span class=\"_ _0\"></span>ombination according to IFRS </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws357\" style=\"z-index: 40;\">3, are capitaliz<span class=\"_ _0\"></span>ed at cost less accumulat<span class=\"_ _0\"></span>ed write-downs </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">accor<span class=\"_ _0\"></span>ding to a PPA analysis. Sea f<span class=\"_ _0\"></span>arming licences in the F<span class=\"_ _0\"></span>aroe </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">Islands and Scotland ar<span class=\"_ _0\"></span>e considered perpetual, giv<span class=\"_ _0\"></span>en that </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 wsc7\" style=\"z-index: 40;\">certain pr<span class=\"_ _0\"></span>econditions regarding envir<span class=\"_ _0\"></span>onmental protection </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws124\" style=\"z-index: 40;\">and animal welfar<span class=\"_ _0\"></span>e are met. Consequently<span class=\"_ _0\"></span>, sea farming </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 wsdd\" style=\"z-index: 40;\">licence<span class=\"_ _0\"></span>s are not depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>, but are subject </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">to an annual impairment test. If the carrying amount e<span class=\"_ _0\"></span>xceeds </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">the reco<span class=\"_ _0\"></span>verable amount, licenc<span class=\"_ _0\"></span>es are considered impair<span class=\"_ _0\"></span>ed, </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 wsbd\" style=\"z-index: 40;\">and write-downs ar<span class=\"_ _0\"></span>e entered and charged to the Income </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws15a\" style=\"z-index: 40;\">The assessment of indefinit<span class=\"_ _0\"></span>e life is revie<span class=\"_ _0\"></span>wed annually </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 wscb\" style=\"z-index: 40;\">to determine whe<span class=\"_ _0\"></span>ther the indefinite life continue<span class=\"_ _0\"></span>s to be </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">appropriate<span class=\"_ _0\"></span>. If not, the change in useful life from inde<span class=\"_ _0\"></span>finite to </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">finite is made on a prospectiv<span class=\"_ _0\"></span>e basis.</div>\n<div class=\"t m0 x6 h45 y4b ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Licenses with indefinit<span class=\"_ _0\"></span>e useful lives</div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws226\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroe Islands are de<span class=\"_ _0\"></span>fined as </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws2e3\" style=\"z-index: 40;\">the right to u<span class=\"_ _0\"></span>tilize a given area of fjor<span class=\"_ _0\"></span>ds for farming fish. There </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">are no pro<span class=\"_ _0\"></span>visions as to the maximum allowed biomass at the </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws2d\" style=\"z-index: 40;\">given site<span class=\"_ _0\"></span>, but the legislation has imposed strict measures </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws362\" style=\"z-index: 40;\">to regulat<span class=\"_ _0\"></span>e the farming activity to be environmentally </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">sustainable.</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 wscc\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroes are is<span class=\"_ _0\"></span>sued with a </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 wsac\" style=\"z-index: 40;\">nominal lifespan of 12 y<span class=\"_ _0\"></span>ears. Licenses are r<span class=\"_ _0\"></span>enewed, unless </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws2b4\" style=\"z-index: 40;\">there is a specific reason ag<span class=\"_ _0\"></span>ainst renewal, based on f<span class=\"_ _0\"></span>ailure </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws208\" style=\"z-index: 40;\">to fulfil the ve<span class=\"_ _0\"></span>terinary conditions set by the au<span class=\"_ _0\"></span>thorities. </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">With regar<span class=\"_ _0\"></span>d to the renewal o<span class=\"_ _0\"></span>f licenses, authorities may only </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws11d\" style=\"z-index: 40;\">decline renew<span class=\"_ _0\"></span>al if specific legislation on area planning, animal </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws97\" style=\"z-index: 40;\">welfar<span class=\"_ _0\"></span>e or environmental prot<span class=\"_ _0\"></span>ection conflicts with renew<span class=\"_ _0\"></span>al of </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">the licenses. Special emphasis is to be plac<span class=\"_ _0\"></span>ed on the fact that </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws26\" style=\"z-index: 40;\">it is renew<span class=\"_ _0\"></span>als of existing lic<span class=\"_ _0\"></span>enses. This means that sea farming </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws131\" style=\"z-index: 40;\">licenses ar<span class=\"_ _0\"></span>e operated in a 12-year r<span class=\"_ _0\"></span>olling lifespan sys<span class=\"_ _0\"></span>tem, </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws174\" style=\"z-index: 40;\">where the license<span class=\"_ _0\"></span>s are renewed e<span class=\"_ _0\"></span>very 12th year<span class=\"_ _5d\"></span>. In the very </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws36b\" style=\"z-index: 40;\">rare c<span class=\"_ _0\"></span>ases, where the authorities have declined to r<span class=\"_ _0\"></span>enew </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">licenses to use locations f<span class=\"_ _0\"></span>or other purposes, the farmers hav<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">obtained license<span class=\"_ _0\"></span>s from the authorities at other locations.</div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws11c\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in Scotland are perpetual if c<span class=\"_ _0\"></span>ertain </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws49b\" style=\"z-index: 40;\">environmental, oper<span class=\"_ _0\"></span>ational, and biological conditions </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">specified in the licenses c<span class=\"_ _0\"></span>ontinue to be met.</div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws12\" style=\"z-index: 40;\">The Group has there<span class=\"_ _0\"></span>fore decided to ac<span class=\"_ _0\"></span>count for sea farming </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">licenses, which ar<span class=\"_ _0\"></span>e capitalized, following the pr<span class=\"_ _0\"></span>ovisions for </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">intangible rights with indefinit<span class=\"_ _0\"></span>e useful lives.</div>\n\n<div class=\"t m0 xb h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">GOODWILL</div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">When the company assumes c<span class=\"_ _0\"></span>ontrol over a separ<span class=\"_ _0\"></span>ate business </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">entity for a c<span class=\"_ _0\"></span>onsideration that exc<span class=\"_ _0\"></span>eeds the fair value of the </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">individual assets, the diff<span class=\"_ _0\"></span>erence is enter<span class=\"_ _0\"></span>ed as goodwill in the </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position.</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws434\" style=\"z-index: 40;\">Goodwill deriving from purchase<span class=\"_ _0\"></span>s of subsidiaries and </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws2fa\" style=\"z-index: 40;\">associates is pr<span class=\"_ _0\"></span>esented under intangible assets. Goodwill </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">is not depreciat<span class=\"_ _0\"></span>ed but is tested f<span class=\"_ _0\"></span>or impairment annually or </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">more oft<span class=\"_ _0\"></span>en if there are indications that its value is lo<span class=\"_ _0\"></span>wer than </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">the carrying amount. When assessing the need to write-do<span class=\"_ _0\"></span>wn </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">goodwill, this is assigned to r<span class=\"_ _0\"></span>elevant cash flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">units or groups, which ar<span class=\"_ _0\"></span>e expected to benefit fr<span class=\"_ _0\"></span>om the </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">acquisition.</div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws366\" style=\"z-index: 40;\">Write-downs ar<span class=\"_ _0\"></span>e performed in acc<span class=\"_ _0\"></span>ordance with an assessment </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws9a\" style=\"z-index: 40;\">of the rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue of each of the cash-flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws2c0\" style=\"z-index: 40;\">units to which the goodwill is assigned. T<span class=\"_ _5d\"></span>o identify the Group\u2019s </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">cash-flow g<span class=\"_ _0\"></span>enerating units, the assets are gr<span class=\"_ _0\"></span>ouped according </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">to the lowe<span class=\"_ _0\"></span>st level to which separ<span class=\"_ _0\"></span>ate and independent cash </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">flows may be ascribed. Rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue is calculated based </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">on value in use. This is arriv<span class=\"_ _0\"></span>ed at by estimating futur<span class=\"_ _0\"></span>e cash </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">flows.</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">If the calculated value in use is le<span class=\"_ _0\"></span>ss than the carrying amount </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">of the cash-flo<span class=\"_ _0\"></span>w generating unit, goodwill is written down </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">first, and then other assets as r<span class=\"_ _0\"></span>equired.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 416px; width: 374px; z-index: 7;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 739px; height: 42px; width: 369px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 766px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 6%; bottom: 29px; height: 766px; width: 88%; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 5%; bottom: 29px; height: 766px; width: 90%; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 766px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 29px; height: 766px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 29px; height: 766px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sensitivity analyses and book<span class=\"_ _0\"></span>ed value per CGU:</div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws49c\" style=\"z-index: 40;\"> <span class=\"_ _1e7\"> </span>  <span class=\"_ _318\"></span>booked  <span class=\"_ _318\"></span>EBITD<span class=\"_ _0\"></span>A <span class=\"_ _315\"></span>WA<span class=\"_ _0\"></span>CC <span class=\"_ _144\"></span>W<span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>C<span class=\"ws0\"> </span></div>\n<div class=\"t m3 x6 h51 y87 ff13 fs7 fc1 sc0 ls0 ws49d\" style=\"z-index: 40;\"> <span class=\"_ _4d\"> </span> <span class=\"_ _123\"> </span>Other <span class=\"_ _6f\"> </span>value <span class=\"_ _140\"> </span>W<span class=\"_ _0\"></span>ACC change chang<span class=\"_ _0\"></span>e <span class=\"_ _bd\"> </span>change<span class=\"ws0\"> </span></div>\n<div class=\"t m3 x6 h51 y88 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">CGUs (1,000) <span class=\"_ _197\"> </span>Licenses <span class=\"_ _bf\"> </span>assets***** <span class=\"_ _e9\"> </span>tes<span class=\"_ _0\"></span>ted <span class=\"_ _28e\"> </span>pre tax <span class=\"_ _2d4\"> </span>of +/-1% <span class=\"_ _e9\"> </span>of -1% <span class=\"_ _1d2\"> </span>of +1%</div>\n<div class=\"t m3 x6 h51 y8a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">31/12/2023</div>\n<div class=\"t m3 x6 hb y1045 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Scottish Salmon Company ac<span class=\"_ _0\"></span>quistion**** <span class=\"_ _1ab\"> </span>4,006,820 <span class=\"_ _d4\"> </span>1,956,140 <span class=\"_ _75\"> </span>5,962,960 <span class=\"_ _5a\"> </span>9.60% <span class=\"_ _95\"> </span>483,596 <span class=\"_ _75\"> </span>2,306,173 <span class=\"_ _d4\"> </span>-1,633,774</div>\n<div class=\"t m3 x6 hb y1046 ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Ve<span class=\"_ _0\"></span>stlax <span class=\"_ _36f\"></span>acquisition* <span class=\"_ _19f\"> </span>132,708 1,649,475 1,782,183 <span class=\"_ _c5\"> </span>9.20% <span class=\"_ _156\"> </span>98,343 <span class=\"_ _321\"> </span>674,658 <span class=\"_ _31e\"> </span>-452,683</div>\n<div class=\"t m3 x6 hb y1047 ff4 fs7 fc1 sc0 ls0 ws49f\" style=\"z-index: 40;\">Havsbr\u00fan <span class=\"_ _33f\"></span>acquisition** <span class=\"_ _dd\"> </span>157,430 398,567 555,997 <span class=\"_ _6a\"> </span>9.20% 325,625 <span class=\"_ _1d4\"></span>2,233,868 <span class=\"_ _14d\"></span>-1,498,883</div>\n<div class=\"t m3 x6 hb y103e ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe <span class=\"_ _36f\"></span>Farming <span class=\"_ _36f\"></span>ac<span class=\"_ _0\"></span>quisition*** <span class=\"_ _15d\"> </span>82,000 1,146,032 1,228,032 <span class=\"_ _c5\"> </span>9.20% <span class=\"_ _321\"> </span>187,945 1,289,346 <span class=\"_ _31e\"> </span>-865,127</div>\n<div class=\"t m3 x6 h51 y1019 ff13 fs7 fc1 sc0 ls0 ws4a0\" style=\"z-index: 40;\">TO<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL <span class=\"_ _1e6\"> </span>4,378,958 5,150,214 9,529,172 <span class=\"_ _77\"> </span> <span class=\"_ _370\"></span> 1,095,509 6,504,045 -4,450,467</div>\n<div class=\"t m3 x6 h51 y101b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">31/12/2022</div>\n<div class=\"t m3 x6 hb y1040 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Scottish Salmon Company ac<span class=\"_ _0\"></span>quistion**** <span class=\"_ _1ab\"> </span>4,006,820 <span class=\"_ _d4\"> </span>2,082,123 <span class=\"_ _75\"> </span>6,088,943 <span class=\"_ _5a\"> </span>9.60% <span class=\"_ _95\"> </span>455,069 <span class=\"_ _75\"> </span>2,213,869 <span class=\"_ _d4\"> </span>-1,567,700</div>\n<div class=\"t m3 x6 hb y1041 ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Ve<span class=\"_ _0\"></span>stlax <span class=\"_ _36f\"></span>acquisition* <span class=\"_ _19f\"> </span>132,708 1,623,586 1,756,294 <span class=\"_ _c5\"> </span>9.60% <span class=\"_ _156\"> </span>92,103 <span class=\"_ _321\"> </span>876,396 <span class=\"_ _31e\"> </span>-597,990</div>\n<div class=\"t m3 x6 hb y1042 ff4 fs7 fc1 sc0 ls0 ws49f\" style=\"z-index: 40;\">Havsbr\u00fan <span class=\"_ _33f\"></span>acquisition** <span class=\"_ _dd\"> </span>157,430 390,749 548,179 <span class=\"_ _6a\"> </span>9.60% 304,962 <span class=\"_ _1d4\"></span>2,901,845 <span class=\"_ _14d\"></span>-1,980,012</div>\n<div class=\"t m3 x6 hb y1048 ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe <span class=\"_ _36f\"></span>Farming <span class=\"_ _36f\"></span>ac<span class=\"_ _0\"></span>quisition*** <span class=\"_ _15d\"> </span>82,000 1,131,089 1,213,089 <span class=\"_ _c5\"> </span>9.60% <span class=\"_ _321\"> </span>176,018 1,674,891 <span class=\"_ _0\"></span>-1,142,825</div>\n<div class=\"t m3 x6 h51 y1049 ff13 fs7 fc1 sc0 ls0 ws4a0\" style=\"z-index: 40;\">TO<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL <span class=\"_ _1e6\"> </span>4,378,958 5,227,547 9,606,505 <span class=\"_ _77\"> </span> <span class=\"_ _370\"></span> 1,028,152 7,667,001 -5,288,527</div>\n<div class=\"t m0 x6 h8 y104a ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">* 4 CGUs in 7 licenses. A<span class=\"_ _0\"></span>cquired in 2010. </div>\n<div class=\"t m0 x6 h8 y104b ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">** 2 CGUs in 2 licenses. A<span class=\"_ _0\"></span>cquired in 2011. </div>\n<div class=\"t m0 x6 h8 y104c ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">*** 1 CGU in 2 licenses A<span class=\"_ _0\"></span>-92. Acquired in 2016. </div>\n<div class=\"t m0 x6 h8 y104d ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">**** 7 CGUs in 44 licenses. A<span class=\"_ _0\"></span>cquired in 2019. </div>\n<div class=\"t m0 x6 h8 y104e ff4 fs5 fc1 sc0 ls0 ws3f5\" style=\"z-index: 40;\">***** Other assets c<span class=\"_ _0\"></span>onsist of goodwill, PP&amp;E, inventory<span class=\"_ _0\"></span>, receivables, et<span class=\"_ _0\"></span>c., </div>\n<div class=\"t m0 x6 h8 y104f ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">which can be allocated to C<span class=\"_ _0\"></span>GUs or are directly attributable to CGUs.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 280px; height: 515px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 280px; height: 515px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 280px; height: 515px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag299": {
   "value": "\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.1 INT<span class=\"_ _5d\"></span>ANGIBLE ASSETS</div>\n<div class=\"t m3 xb h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _35a\"> </span>Goodwill <span class=\"_ _111\"> </span>Licences  <span class=\"_ _100\"> </span>Br<span class=\"_ _0\"></span>ands <span class=\"_ _119\"> </span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 xb hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions c<span class=\"_ _0\"></span>osts as at 01.01.23 <span class=\"_ _34e\"> </span>580,421 <span class=\"_ _74\"> </span>3,819,883 <span class=\"_ _11e\"> </span>108,400 <span class=\"_ _139\"> </span>4,508,704</div>\n<div class=\"t m3 xb hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _36b\"> </span>1,134 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _77\"> </span>1,134</div>\n<div class=\"t m3 xb h51 yfd4 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisitions costs as at 31.12.23 <span class=\"_ _1cc\"> </span>581,555 <span class=\"_ _fd\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,509,838</div>\n<div class=\"t m3 xb hb y103d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciation during the year <span class=\"_ _36c\"> </span>-504 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _bf\"> </span>-504</div>\n<div class=\"t m3 xb h51 y1017 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated impairments/depreciation and write-downs as at 31.12.23 <span class=\"_ _6e\"> </span>-504 <span class=\"_ _c7\"> </span>0 <span class=\"_ _b2\"> </span>0 <span class=\"_ _33e\"> </span>-504</div>\n<div class=\"t m3 xb h51 y103e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.23 <span class=\"_ _367\"> </span>581,051 <span class=\"_ _101\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,509,334</div>\n<div class=\"t m3 xb hb y103f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions c<span class=\"_ _0\"></span>osts as at 01.01.22 <span class=\"_ _34e\"> </span>669,319 <span class=\"_ _74\"> </span>3,720,158 <span class=\"_ _11e\"> </span>108,400 <span class=\"_ _139\"> </span>4,497,877</div>\n<div class=\"t m3 xb hb y101b ff4 fs7 fc1 sc0 ls0 ws497\" style=\"z-index: 40;\">Reclassification <span class=\"_ _36d\"> </span>-99,725 99,725 <span class=\"_ _d5\"> </span>0 <span class=\"_ _fd\"> </span>0</div>\n<div class=\"t m3 xb hb y1040 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Additions in the year <span class=\"_ _1a6\"> </span>12,136 <span class=\"_ _c7\"> </span>0 <span class=\"_ _e9\"> </span>0 <span class=\"_ _100\"> </span>12,136</div>\n<div class=\"t m3 xb hb y1041 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _291\"> </span>-1,309 <span class=\"_ _c7\"> </span>0 <span class=\"_ _e9\"> </span>0 <span class=\"_ _62\"> </span>-1,309</div>\n<div class=\"t m3 xb h51 y1042 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisitions costs as at 31.12.22 <span class=\"_ _1cc\"> </span>580,421 <span class=\"_ _fd\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,508,704</div>\n<div class=\"t m3 xb hb y1020 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciations and impairments 01.01.22 <span class=\"_ _220\"> </span>-2,151 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _62\"> </span>-2,151</div>\n<div class=\"t m3 xb hb y1021 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciation during the year <span class=\"_ _36e\"> </span>2,151 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _77\"> </span>2,151</div>\n<div class=\"t m3 xb h51 y1022 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated impairments/depreciation and write-downs as at 31.12.22 <span class=\"_ _10b\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _b2\"> </span>0 <span class=\"_ _18d\"> </span>0</div>\n<div class=\"t m3 xb h51 y1043 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.22 <span class=\"_ _367\"> </span>580,421 <span class=\"_ _101\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,508,704</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 327px; height: 469px; width: 752px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb hb y76 ff4 fs7 fc1 sc0 ls0 ws2d0\" style=\"z-index: 40;\">In the Far<span class=\"_ _0\"></span>oe Islands, Bakka <span class=\"_ _135\"></span>frost oper<span class=\"_ _0\"></span>ates its sea farming </div>\n<div class=\"t m0 xb hb y77 ff4 fs7 fc1 sc0 ls0 ws27e\" style=\"z-index: 40;\">activity in 14 identifiable CGUs based on single or gr<span class=\"_ _0\"></span>oups </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">of sea farming lic<span class=\"_ _0\"></span>enses, seven out o<span class=\"_ _0\"></span>f which are issued by </div>\n<div class=\"t m0 xb hb y78 ff4 fs7 fc1 sc0 ls0 ws206\" style=\"z-index: 40;\">the gov<span class=\"_ _0\"></span>ernment without consideration, and hence ar<span class=\"_ _0\"></span>e not </div>\n<div class=\"t m0 xb hb y79 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">capitalized. These belong to the North r<span class=\"_ _0\"></span>egion.</div>\n<div class=\"t m0 xb hb y7b ff4 fs7 fc1 sc0 ls0 ws1ff\" style=\"z-index: 40;\">The other sev<span class=\"_ _0\"></span>en CGUs were acquir<span class=\"_ _0\"></span>ed as part of business </div>\n<div class=\"t m0 xb hb y7c ff4 fs7 fc1 sc0 ls0 ws1d7\" style=\"z-index: 40;\">combinations. Respectiv<span class=\"_ _0\"></span>ely, when ac<span class=\"_ _0\"></span>quiring the Vestlax </div>\n<div class=\"t m0 xc hb y76 ff4 fs7 fc1 sc0 ls0 ws54\" style=\"z-index: 40;\">Group, Hav<span class=\"_ _0\"></span>sbr\u00fan Group and Faroe F<span class=\"_ _0\"></span>arming, hence three </div>\n<div class=\"t m0 xc hb y77 ff4 fs7 fc1 sc0 ls0 ws2df\" style=\"z-index: 40;\">groups of C<span class=\"_ _0\"></span>GUs. These belong to the West r<span class=\"_ _0\"></span>egion. These are </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws142\" style=\"z-index: 40;\">considered as signific<span class=\"_ _0\"></span>ant in comparison to the total carrying </div>\n<div class=\"t m0 xc hb y78 ff4 fs7 fc1 sc0 ls0 wscb\" style=\"z-index: 40;\">amount of goodwill and intangible asse<span class=\"_ _0\"></span>ts with indefinite </div>\n<div class=\"t m0 xc hb y79 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">useful lives.</div>\n<div class=\"t m0 xc hb y7b ff4 fs7 fc1 sc0 ls0 ws1c9\" style=\"z-index: 40;\">In Scotland, Bakka <span class=\"_ _cc\"></span>frost has chosen to include all the f<span class=\"_ _0\"></span>arming </div>\n<div class=\"t m0 xc hb y7c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">in Scotland int<span class=\"_ _0\"></span>o one CGU. </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 123px; height: 678px; width: 752px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 123px; height: 683px; width: 752px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Impairment tes<span class=\"_ _0\"></span>ting</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">The Group tes<span class=\"_ _0\"></span>ts intangible assets annually for impairment or </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws70\" style=\"z-index: 40;\">more frequently if ther<span class=\"_ _0\"></span>e are indications that the assets ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws52\" style=\"z-index: 40;\">impaired. The annual impairment tes<span class=\"_ _0\"></span>t is performed at year<span class=\"_ _0\"></span>-</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">end. The Group has subst<span class=\"_ _0\"></span>antial assets with indefinite lives in </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws11\" style=\"z-index: 40;\">the form of lic<span class=\"_ _0\"></span>enses. The licenses are subject to impairment </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 wsdf\" style=\"z-index: 40;\">testing in c<span class=\"_ _0\"></span>ombination with goodwill in the annual test. The </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">Group identifies each f<span class=\"_ _0\"></span>arming zone, which may contain one </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws1c7\" style=\"z-index: 40;\">or sever<span class=\"_ _0\"></span>al licences or f<span class=\"_ _0\"></span>arming sites, as one cash-generating </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">unit.</div>\n<div class=\"t m0 x6 h45 y3c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The proc<span class=\"_ _0\"></span>edure of impairment tes<span class=\"_ _0\"></span>ting</div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws421\" style=\"z-index: 40;\">Impairment testing is carried ou<span class=\"_ _0\"></span>t by calculating the net </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws2e2\" style=\"z-index: 40;\">present v<span class=\"_ _0\"></span>alue of estimated futur<span class=\"_ _0\"></span>e cash flows (value in </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws2de\" style=\"z-index: 40;\">use) for the cash-<span class=\"_ _0\"></span>generating unit in line with IAS 36 and </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">comparing the net pr<span class=\"_ _0\"></span>esent value of the cash flow t<span class=\"_ _0\"></span>owards the </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">carrying amount of net asse<span class=\"_ _0\"></span>ts held by the cash-gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">unit (CGU). The cash flow used in the c<span class=\"_ _0\"></span>alculations represents </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">the management\u2019s best es<span class=\"_ _0\"></span>timate at the time of reporting. If </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws161\" style=\"z-index: 40;\">the carrying amount is higher than the calculated v<span class=\"_ _0\"></span>alue in </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">use, the assets ar<span class=\"_ _0\"></span>e considered impaired. The e<span class=\"_ _0\"></span>stimated cash </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws226\" style=\"z-index: 40;\">flow is based on an assumption o<span class=\"_ _0\"></span>f continued operation. The </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws99\" style=\"z-index: 40;\">basis for the es<span class=\"_ _0\"></span>timated cash flow is the strat<span class=\"_ _0\"></span>egic plan for the </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws48\" style=\"z-index: 40;\">following y<span class=\"_ _0\"></span>ears. The strategic plans hav<span class=\"_ _0\"></span>e been reviewed and </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the targets appr<span class=\"_ _0\"></span>oved by the Gr<span class=\"_ _0\"></span>oup management<span class=\"_ _5e\"></span>.</div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">The considered oper<span class=\"_ _0\"></span>ating conditions are c<span class=\"_ _0\"></span>osts of feed, smolt, </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws499\" style=\"z-index: 40;\">harvest, packaging, tr<span class=\"_ _0\"></span>ansport<span class=\"_ _5e\"></span>, and other cos<span class=\"_ _0\"></span>ts. Other operating </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws1b1\" style=\"z-index: 40;\">conditions consider<span class=\"_ _0\"></span>ed the same are mortality<span class=\"_ _0\"></span>, production </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">time, f<span class=\"_ _0\"></span>allowing and harvest weigh<span class=\"_ _0\"></span>t<span class=\"_ _5e\"></span>. CAPEX is also assumed to </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">be the same for all C<span class=\"_ _0\"></span>GUs over the calculated period. All CGUs </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">are calculated with the same W<span class=\"_ _0\"></span>ACC. If ther<span class=\"_ _0\"></span>e will be variances </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">between the assump<span class=\"_ _0\"></span>tions for the differ<span class=\"_ _0\"></span>ent CGUs in the future<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">this will be incorporat<span class=\"_ _0\"></span>ed into the impairment test.</div>\n<div class=\"t m0 x6 h45 y53 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Indications of impairment</div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws430\" style=\"z-index: 40;\">The impairment testing at y<span class=\"_ _0\"></span>ear-end did not r<span class=\"_ _0\"></span>esult in </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 wsdc\" style=\"z-index: 40;\">identification of impairment losses. Intangible as<span class=\"_ _0\"></span>sets were </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">tested f<span class=\"_ _0\"></span>or impairment to evaluat<span class=\"_ _0\"></span>e if the cash flow from a </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">conserv<span class=\"_ _0\"></span>ative estimate was suf<span class=\"_ _0\"></span>ficient to support the carrying </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">amount of net asse<span class=\"_ _0\"></span>ts. The test confirmed the asset v<span class=\"_ _0\"></span>alues.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 766px; width: 373px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The ke<span class=\"_ _0\"></span>y assumptions</div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws30f\" style=\"z-index: 40;\">The key as<span class=\"_ _0\"></span>sumptions in the calculations of value in use </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws12d\" style=\"z-index: 40;\">are harves<span class=\"_ _0\"></span>t volume, prices, and c<span class=\"_ _0\"></span>osts, hence EBIDT<span class=\"_ _5d\"></span>A and </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws82\" style=\"z-index: 40;\">WA<span class=\"_ _0\"></span>CC. Amongst other assump<span class=\"_ _0\"></span>tions are inflation, CAPEX, and </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">terminal gro<span class=\"_ _0\"></span>wth.</div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws62\" style=\"z-index: 40;\">In general, the v<span class=\"_ _0\"></span>alue in use has been determined based on </div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws2a5\" style=\"z-index: 40;\">future s<span class=\"_ _0\"></span>trategic plans considering the e<span class=\"_ _0\"></span>xpected development </div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">in both macroec<span class=\"_ _0\"></span>onomic and company-relat<span class=\"_ _0\"></span>ed conditions.</div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">The assumptions used, re<span class=\"_ _0\"></span>st on uncertainty regar<span class=\"_ _0\"></span>ding product </div>\n<div class=\"t m0 xb hb y3c ff4 fs7 fc1 sc0 ls0 ws2bf\" style=\"z-index: 40;\">prices, input pric<span class=\"_ _0\"></span>es, biological performance<span class=\"_ _0\"></span>, and future </div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws332\" style=\"z-index: 40;\">regulatory fr<span class=\"_ _0\"></span>ameworks. Costs can normally be e<span class=\"_ _0\"></span>stimated </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws2eb\" style=\"z-index: 40;\">with more accur<span class=\"_ _0\"></span>acy than income. As pro<span class=\"_ _0\"></span>fitability in the </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws116\" style=\"z-index: 40;\">salmon farming industry <span class=\"_ _0\"></span>historically has been very volatile<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 xb hb y40 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">depending on developments in the pric<span class=\"_ _0\"></span>es of salmon. Bakka-</div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">frost uses budg<span class=\"_ _0\"></span>ets and long-t<span class=\"_ _0\"></span>erm plans for the first five y<span class=\"_ _0\"></span>ears </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">of the analysis but r<span class=\"_ _0\"></span>eturns to long- t<span class=\"_ _0\"></span>erm historic averages f<span class=\"_ _0\"></span>or </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">profitability in the sixth y<span class=\"_ _0\"></span>ear and terminal period.</div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls2a ws1d0\" style=\"z-index: 40;\">The key as<span class=\"_ _0\"></span>sumptions used in determining the value in use ar<span class=\"_ _0\"></span>e:</div>\n<div class=\"t m0 xb hb y46 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws100\">Harvested volume is based on the curr<span class=\"_ _0\"></span>ent stocking plans </span></div>\n<div class=\"t m0 xa6 hb y47 ff4 fs7 fc1 sc0 ls0 ws56\" style=\"z-index: 40;\">for each unit, and for<span class=\"_ _0\"></span>ecasted figures f<span class=\"_ _0\"></span>or growth, assumed </div>\n<div class=\"t m0 xa6 hb y48 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">harvest w<span class=\"_ _0\"></span>eight and mortality<span class=\"_ _0\"></span>, based on historical figures.</div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws24e\">The costs are based on the Gr<span class=\"_ _0\"></span>oups own assumptions, based </span></div>\n<div class=\"t m0 xa6 hb y4a ff4 fs7 fc1 sc0 ls0 ws1d0\" style=\"z-index: 40;\">on historical c<span class=\"_ _0\"></span>osts and expectations. The c<span class=\"_ _0\"></span>osts are expected </div>\n<div class=\"t m0 xa6 hb y4b ff4 fs7 fc1 sc0 ls0 ws22\" style=\"z-index: 40;\">to remain s<span class=\"_ _0\"></span>table but are calculated to incr<span class=\"_ _0\"></span>ease with an </div>\n<div class=\"t m0 xa6 hb y4c ff4 fs7 fc1 sc0 ls0 ws96\" style=\"z-index: 40;\">inflation rate o<span class=\"_ _0\"></span>f FO: 3.0% (2022: 2.6%) and SCT: 2.0% (2022: </div>\n<div class=\"t m0 xa6 hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2.0%)</div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws11d\">The forward pric<span class=\"_ _0\"></span>es are based on the Fish Pool index \u2013 which </span></div>\n<div class=\"t m0 xa6 hb y4f ff4 fs7 fc1 sc0 ls0 ws269\" style=\"z-index: 40;\">is a part of Oslo B\u00f8rs ASA \u2013 at the day of the c<span class=\"_ _0\"></span>alculation. </div>\n<div class=\"t m0 xa6 hb y50 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">The long-<span class=\"_ _0\"></span>term forwar<span class=\"_ _0\"></span>d prices are based on third-parties\u2019 </div>\n<div class=\"t m0 xa6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">source<span class=\"_ _0\"></span>s with adjustments to local conditions.</div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws7f\">The WAC<span class=\"_ _0\"></span>C is FO: 9.2% (2022: 9.6%) and SCT 9.8% (2022: </span></div>\n<div class=\"t m0 xa6 hb y52 ff4 fs7 fc1 sc0 ls0 ws65\" style=\"z-index: 40;\">9.8%) pre-<span class=\"_ _0\"></span>tax and calculated in accor<span class=\"_ _0\"></span>dance with IAS 36. </div>\n<div class=\"t m0 xa6 hb y53 ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">The WA<span class=\"_ _0\"></span>CC model is used for estimating the disc<span class=\"_ _0\"></span>ount rate. </div>\n<div class=\"t m0 xa6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1e7\" style=\"z-index: 40;\">The input data f<span class=\"_ _0\"></span>or the model is updated each year for the </div>\n<div class=\"t m0 xa6 hb y55 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">annual impairment test. The choice o<span class=\"_ _0\"></span>f input data for the </div>\n<div class=\"t m0 xa6 hb y56 ff4 fs7 fc1 sc0 ls0 ws85\" style=\"z-index: 40;\">model significantly influences the ou<span class=\"_ _0\"></span>tcome of the model, </div>\n<div class=\"t m0 xa6 hb y57 ff4 fs7 fc1 sc0 ls0 ws9c\" style=\"z-index: 40;\">and to ensure that ther<span class=\"_ _0\"></span>e is as little uncertainty as possible </div>\n<div class=\"t m0 xa6 hb y58 ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">with regar<span class=\"_ _0\"></span>ds to the calculation of the WA<span class=\"_ _0\"></span>CC, third-party </div>\n<div class=\"t m0 xa5 hb y5d ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">source<span class=\"_ _0\"></span>s are used where available (inter<span class=\"_ _0\"></span>est, inflation, beta). </div>\n<div class=\"t m0 xa5 hb y85 ff4 fs7 fc1 sc0 ls0 ws4d\" style=\"z-index: 40;\">The discount rat<span class=\"_ _0\"></span>e is based on a five-year av<span class=\"_ _0\"></span>erage for ten-</div>\n<div class=\"t m0 xa5 hb y86 ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">year bonds issued b<span class=\"_ _0\"></span>y the Danish government, with an </div>\n<div class=\"t m0 xa5 hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">adjustment margin for the f<span class=\"_ _0\"></span>ood industry in the EU.</div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws81\">The inflation is set to FO: 3.0% (2022: 2.6%) and SCT: 2.0% </span></div>\n<div class=\"t m0 xa5 hb y89 ff4 fs7 fc1 sc0 ls0 ws286\" style=\"z-index: 40;\">(2022: 2.0%) for the budge<span class=\"_ _0\"></span>t period. This is done based on </div>\n<div class=\"t m0 xa5 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">third-parties\u2019 sour<span class=\"_ _0\"></span>ces. The terminal growth is se<span class=\"_ _0\"></span>t to 0%.</div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws1d\">Capital expenditure (CAPEX). In the 5-<span class=\"_ _0\"></span>year forecas<span class=\"_ _0\"></span>t period, </span></div>\n<div class=\"t m0 xa5 hb y65 ff4 fs7 fc1 sc0 ls0 ws3a\" style=\"z-index: 40;\">the capital expenditur<span class=\"_ _0\"></span>e necessary to meet the e<span class=\"_ _0\"></span>xpected </div>\n<div class=\"t m0 xa5 hb y3a ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">growth in r<span class=\"_ _0\"></span>evenue and pro<span class=\"_ _0\"></span>fit is taken into consideration. </div>\n<div class=\"t m0 xa5 hb y3b ff4 fs7 fc1 sc0 ls0 ws2a1\" style=\"z-index: 40;\">Capital expenditur<span class=\"_ _0\"></span>es are aligned with the growth and </div>\n<div class=\"t m0 xa5 hb y3c ff4 fs7 fc1 sc0 ls0 ws2eb\" style=\"z-index: 40;\">replacement plans. C<span class=\"_ _0\"></span>apital expenditure to c<span class=\"_ _0\"></span>omply with </div>\n<div class=\"t m0 xa5 hb y3d ff4 fs7 fc1 sc0 ls0 ws1d1\" style=\"z-index: 40;\">current laws and r<span class=\"_ _0\"></span>egulations has been included. Capex </div>\n<div class=\"t m0 xa5 hb y3e ff4 fs7 fc1 sc0 ls0 ws25e\" style=\"z-index: 40;\">related t<span class=\"_ _0\"></span>o committed and approv<span class=\"_ _0\"></span>ed efficiency improv<span class=\"_ _0\"></span>ement </div>\n<div class=\"t m0 xa5 hb y3f ff4 fs7 fc1 sc0 ls0 ws8e\" style=\"z-index: 40;\">programme<span class=\"_ _0\"></span>s has also been included to support the inclusion </div>\n<div class=\"t m0 xa5 hb y40 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">of the benefits in the applied margin. Changes in applic<span class=\"_ _0\"></span>able </div>\n<div class=\"t m0 xa5 hb y41 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">laws and regulations may af<span class=\"_ _0\"></span>fect future es<span class=\"_ _0\"></span>timated capital </div>\n<div class=\"t m0 xa5 hb y42 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">expenditure needs; this is no<span class=\"_ _0\"></span>t reflected in the figur<span class=\"_ _0\"></span>es used </div>\n<div class=\"t m0 xa5 hb y43 ff4 fs7 fc1 sc0 ls0 ws88\" style=\"z-index: 40;\">in the impairment test. Bey<span class=\"_ _0\"></span>ond the forecast period, c<span class=\"_ _0\"></span>apital </div>\n<div class=\"t m0 xa5 hb y44 ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">expenditure will in g<span class=\"_ _0\"></span>eneral equal depreciation and relate t<span class=\"_ _0\"></span>o </div>\n<div class=\"t m0 xa5 hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">maintenance inv<span class=\"_ _0\"></span>estments.</div>\n<div class=\"t m0 xc h45 y47 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sensitivity</div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws290\" style=\"z-index: 40;\">In connection with the impairment tes<span class=\"_ _0\"></span>ting of intangible </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws96\" style=\"z-index: 40;\">assets, a sensitivity analysis has been c<span class=\"_ _0\"></span>arried out. Sensitivity </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws77\" style=\"z-index: 40;\">analysis has been performed f<span class=\"_ _0\"></span>or each of the defined cash </div>\n<div class=\"t m0 xc hb y4b ff4 fs7 fc1 sc0 ls0 ws9b\" style=\"z-index: 40;\">generating units. With the assump<span class=\"_ _0\"></span>tions used, the headroom is </div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 14,774 million (DKK 22,632 million).</div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y4e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws49a\" style=\"z-index: 40;\">Intangible assets that ar<span class=\"_ _0\"></span>e purchased individually are </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost. Intangible assets acquir<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">in connection with the pur<span class=\"_ _0\"></span>chase of a business entity are </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost when the criteria for separ<span class=\"_ _0\"></span>ate </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">recognition ar<span class=\"_ _0\"></span>e met.</div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws3e\" style=\"z-index: 40;\">Intangible assets with a limit<span class=\"_ _0\"></span>ed economic lifespan are </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws38d\" style=\"z-index: 40;\">depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>. Intangible assets are writt<span class=\"_ _0\"></span>en </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws1c0\" style=\"z-index: 40;\">down to the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount if the expected financial </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits do not c<span class=\"_ _0\"></span>over their carrying amount.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 196px; width: 375px; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 201px; width: 375px; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 206px; width: 375px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 766px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 29px; height: 766px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">Costs r<span class=\"_ _0\"></span>elating to research and dev<span class=\"_ _0\"></span>elopment are charged as </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws3ab\" style=\"z-index: 40;\">expenses as they ac<span class=\"_ _0\"></span>crue. R&amp;D costs ar<span class=\"_ _0\"></span>e capitalized in the </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position, when it can be demonstrated </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">that the relev<span class=\"_ _0\"></span>ant R&amp;D projects carry economic bene<span class=\"_ _0\"></span>fits, that </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws147\" style=\"z-index: 40;\">they can be technic<span class=\"_ _0\"></span>ally finalized, and that the company </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws3a8\" style=\"z-index: 40;\">intends to and is financially able to r<span class=\"_ _0\"></span>eap the economic </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 117px; width: 371px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">Sea farming lic<span class=\"_ _0\"></span>ences, which are purchased either as part of </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws2d5\" style=\"z-index: 40;\">an acquisition or business c<span class=\"_ _0\"></span>ombination according to IFRS </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws357\" style=\"z-index: 40;\">3, are capitaliz<span class=\"_ _0\"></span>ed at cost less accumulat<span class=\"_ _0\"></span>ed write-downs </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">accor<span class=\"_ _0\"></span>ding to a PPA analysis. Sea f<span class=\"_ _0\"></span>arming licences in the F<span class=\"_ _0\"></span>aroe </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">Islands and Scotland ar<span class=\"_ _0\"></span>e considered perpetual, giv<span class=\"_ _0\"></span>en that </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 wsc7\" style=\"z-index: 40;\">certain pr<span class=\"_ _0\"></span>econditions regarding envir<span class=\"_ _0\"></span>onmental protection </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws124\" style=\"z-index: 40;\">and animal welfar<span class=\"_ _0\"></span>e are met. Consequently<span class=\"_ _0\"></span>, sea farming </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 wsdd\" style=\"z-index: 40;\">licence<span class=\"_ _0\"></span>s are not depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>, but are subject </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">to an annual impairment test. If the carrying amount e<span class=\"_ _0\"></span>xceeds </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">the reco<span class=\"_ _0\"></span>verable amount, licenc<span class=\"_ _0\"></span>es are considered impair<span class=\"_ _0\"></span>ed, </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 wsbd\" style=\"z-index: 40;\">and write-downs ar<span class=\"_ _0\"></span>e entered and charged to the Income </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws15a\" style=\"z-index: 40;\">The assessment of indefinit<span class=\"_ _0\"></span>e life is revie<span class=\"_ _0\"></span>wed annually </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 wscb\" style=\"z-index: 40;\">to determine whe<span class=\"_ _0\"></span>ther the indefinite life continue<span class=\"_ _0\"></span>s to be </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">appropriate<span class=\"_ _0\"></span>. If not, the change in useful life from inde<span class=\"_ _0\"></span>finite to </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">finite is made on a prospectiv<span class=\"_ _0\"></span>e basis.</div>\n<div class=\"t m0 x6 h45 y4b ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Licenses with indefinit<span class=\"_ _0\"></span>e useful lives</div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws226\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroe Islands are de<span class=\"_ _0\"></span>fined as </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws2e3\" style=\"z-index: 40;\">the right to u<span class=\"_ _0\"></span>tilize a given area of fjor<span class=\"_ _0\"></span>ds for farming fish. There </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">are no pro<span class=\"_ _0\"></span>visions as to the maximum allowed biomass at the </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws2d\" style=\"z-index: 40;\">given site<span class=\"_ _0\"></span>, but the legislation has imposed strict measures </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws362\" style=\"z-index: 40;\">to regulat<span class=\"_ _0\"></span>e the farming activity to be environmentally </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">sustainable.</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 wscc\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroes are is<span class=\"_ _0\"></span>sued with a </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 wsac\" style=\"z-index: 40;\">nominal lifespan of 12 y<span class=\"_ _0\"></span>ears. Licenses are r<span class=\"_ _0\"></span>enewed, unless </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws2b4\" style=\"z-index: 40;\">there is a specific reason ag<span class=\"_ _0\"></span>ainst renewal, based on f<span class=\"_ _0\"></span>ailure </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws208\" style=\"z-index: 40;\">to fulfil the ve<span class=\"_ _0\"></span>terinary conditions set by the au<span class=\"_ _0\"></span>thorities. </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">With regar<span class=\"_ _0\"></span>d to the renewal o<span class=\"_ _0\"></span>f licenses, authorities may only </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws11d\" style=\"z-index: 40;\">decline renew<span class=\"_ _0\"></span>al if specific legislation on area planning, animal </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws97\" style=\"z-index: 40;\">welfar<span class=\"_ _0\"></span>e or environmental prot<span class=\"_ _0\"></span>ection conflicts with renew<span class=\"_ _0\"></span>al of </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">the licenses. Special emphasis is to be plac<span class=\"_ _0\"></span>ed on the fact that </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws26\" style=\"z-index: 40;\">it is renew<span class=\"_ _0\"></span>als of existing lic<span class=\"_ _0\"></span>enses. This means that sea farming </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws131\" style=\"z-index: 40;\">licenses ar<span class=\"_ _0\"></span>e operated in a 12-year r<span class=\"_ _0\"></span>olling lifespan sys<span class=\"_ _0\"></span>tem, </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws174\" style=\"z-index: 40;\">where the license<span class=\"_ _0\"></span>s are renewed e<span class=\"_ _0\"></span>very 12th year<span class=\"_ _5d\"></span>. In the very </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws36b\" style=\"z-index: 40;\">rare c<span class=\"_ _0\"></span>ases, where the authorities have declined to r<span class=\"_ _0\"></span>enew </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">licenses to use locations f<span class=\"_ _0\"></span>or other purposes, the farmers hav<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">obtained license<span class=\"_ _0\"></span>s from the authorities at other locations.</div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws11c\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in Scotland are perpetual if c<span class=\"_ _0\"></span>ertain </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws49b\" style=\"z-index: 40;\">environmental, oper<span class=\"_ _0\"></span>ational, and biological conditions </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">specified in the licenses c<span class=\"_ _0\"></span>ontinue to be met.</div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws12\" style=\"z-index: 40;\">The Group has there<span class=\"_ _0\"></span>fore decided to ac<span class=\"_ _0\"></span>count for sea farming </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">licenses, which ar<span class=\"_ _0\"></span>e capitalized, following the pr<span class=\"_ _0\"></span>ovisions for </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">intangible rights with indefinit<span class=\"_ _0\"></span>e useful lives.</div>\n\n<div class=\"t m0 xb h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">GOODWILL</div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">When the company assumes c<span class=\"_ _0\"></span>ontrol over a separ<span class=\"_ _0\"></span>ate business </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">entity for a c<span class=\"_ _0\"></span>onsideration that exc<span class=\"_ _0\"></span>eeds the fair value of the </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">individual assets, the diff<span class=\"_ _0\"></span>erence is enter<span class=\"_ _0\"></span>ed as goodwill in the </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position.</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws434\" style=\"z-index: 40;\">Goodwill deriving from purchase<span class=\"_ _0\"></span>s of subsidiaries and </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws2fa\" style=\"z-index: 40;\">associates is pr<span class=\"_ _0\"></span>esented under intangible assets. Goodwill </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">is not depreciat<span class=\"_ _0\"></span>ed but is tested f<span class=\"_ _0\"></span>or impairment annually or </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">more oft<span class=\"_ _0\"></span>en if there are indications that its value is lo<span class=\"_ _0\"></span>wer than </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">the carrying amount. When assessing the need to write-do<span class=\"_ _0\"></span>wn </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">goodwill, this is assigned to r<span class=\"_ _0\"></span>elevant cash flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">units or groups, which ar<span class=\"_ _0\"></span>e expected to benefit fr<span class=\"_ _0\"></span>om the </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">acquisition.</div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws366\" style=\"z-index: 40;\">Write-downs ar<span class=\"_ _0\"></span>e performed in acc<span class=\"_ _0\"></span>ordance with an assessment </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws9a\" style=\"z-index: 40;\">of the rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue of each of the cash-flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws2c0\" style=\"z-index: 40;\">units to which the goodwill is assigned. T<span class=\"_ _5d\"></span>o identify the Group\u2019s </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">cash-flow g<span class=\"_ _0\"></span>enerating units, the assets are gr<span class=\"_ _0\"></span>ouped according </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">to the lowe<span class=\"_ _0\"></span>st level to which separ<span class=\"_ _0\"></span>ate and independent cash </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">flows may be ascribed. Rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue is calculated based </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">on value in use. This is arriv<span class=\"_ _0\"></span>ed at by estimating futur<span class=\"_ _0\"></span>e cash </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">flows.</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">If the calculated value in use is le<span class=\"_ _0\"></span>ss than the carrying amount </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">of the cash-flo<span class=\"_ _0\"></span>w generating unit, goodwill is written down </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">first, and then other assets as r<span class=\"_ _0\"></span>equired.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 416px; width: 374px; z-index: 7;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 739px; height: 42px; width: 369px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 766px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 6%; bottom: 29px; height: 766px; width: 88%; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 5%; bottom: 29px; height: 766px; width: 90%; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 766px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 29px; height: 766px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sensitivity analyses and book<span class=\"_ _0\"></span>ed value per CGU:</div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws49c\" style=\"z-index: 40;\"> <span class=\"_ _1e7\"> </span>  <span class=\"_ _318\"></span>booked  <span class=\"_ _318\"></span>EBITD<span class=\"_ _0\"></span>A <span class=\"_ _315\"></span>WA<span class=\"_ _0\"></span>CC <span class=\"_ _144\"></span>W<span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>C<span class=\"ws0\"> </span></div>\n<div class=\"t m3 x6 h51 y87 ff13 fs7 fc1 sc0 ls0 ws49d\" style=\"z-index: 40;\"> <span class=\"_ _4d\"> </span> <span class=\"_ _123\"> </span>Other <span class=\"_ _6f\"> </span>value <span class=\"_ _140\"> </span>W<span class=\"_ _0\"></span>ACC change chang<span class=\"_ _0\"></span>e <span class=\"_ _bd\"> </span>change<span class=\"ws0\"> </span></div>\n<div class=\"t m3 x6 h51 y88 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">CGUs (1,000) <span class=\"_ _197\"> </span>Licenses <span class=\"_ _bf\"> </span>assets***** <span class=\"_ _e9\"> </span>tes<span class=\"_ _0\"></span>ted <span class=\"_ _28e\"> </span>pre tax <span class=\"_ _2d4\"> </span>of +/-1% <span class=\"_ _e9\"> </span>of -1% <span class=\"_ _1d2\"> </span>of +1%</div>\n<div class=\"t m3 x6 h51 y8a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">31/12/2023</div>\n<div class=\"t m3 x6 hb y1045 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Scottish Salmon Company ac<span class=\"_ _0\"></span>quistion**** <span class=\"_ _1ab\"> </span>4,006,820 <span class=\"_ _d4\"> </span>1,956,140 <span class=\"_ _75\"> </span>5,962,960 <span class=\"_ _5a\"> </span>9.60% <span class=\"_ _95\"> </span>483,596 <span class=\"_ _75\"> </span>2,306,173 <span class=\"_ _d4\"> </span>-1,633,774</div>\n<div class=\"t m3 x6 hb y1046 ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Ve<span class=\"_ _0\"></span>stlax <span class=\"_ _36f\"></span>acquisition* <span class=\"_ _19f\"> </span>132,708 1,649,475 1,782,183 <span class=\"_ _c5\"> </span>9.20% <span class=\"_ _156\"> </span>98,343 <span class=\"_ _321\"> </span>674,658 <span class=\"_ _31e\"> </span>-452,683</div>\n<div class=\"t m3 x6 hb y1047 ff4 fs7 fc1 sc0 ls0 ws49f\" style=\"z-index: 40;\">Havsbr\u00fan <span class=\"_ _33f\"></span>acquisition** <span class=\"_ _dd\"> </span>157,430 398,567 555,997 <span class=\"_ _6a\"> </span>9.20% 325,625 <span class=\"_ _1d4\"></span>2,233,868 <span class=\"_ _14d\"></span>-1,498,883</div>\n<div class=\"t m3 x6 hb y103e ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe <span class=\"_ _36f\"></span>Farming <span class=\"_ _36f\"></span>ac<span class=\"_ _0\"></span>quisition*** <span class=\"_ _15d\"> </span>82,000 1,146,032 1,228,032 <span class=\"_ _c5\"> </span>9.20% <span class=\"_ _321\"> </span>187,945 1,289,346 <span class=\"_ _31e\"> </span>-865,127</div>\n<div class=\"t m3 x6 h51 y1019 ff13 fs7 fc1 sc0 ls0 ws4a0\" style=\"z-index: 40;\">TO<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL <span class=\"_ _1e6\"> </span>4,378,958 5,150,214 9,529,172 <span class=\"_ _77\"> </span> <span class=\"_ _370\"></span> 1,095,509 6,504,045 -4,450,467</div>\n<div class=\"t m3 x6 h51 y101b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">31/12/2022</div>\n<div class=\"t m3 x6 hb y1040 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Scottish Salmon Company ac<span class=\"_ _0\"></span>quistion**** <span class=\"_ _1ab\"> </span>4,006,820 <span class=\"_ _d4\"> </span>2,082,123 <span class=\"_ _75\"> </span>6,088,943 <span class=\"_ _5a\"> </span>9.60% <span class=\"_ _95\"> </span>455,069 <span class=\"_ _75\"> </span>2,213,869 <span class=\"_ _d4\"> </span>-1,567,700</div>\n<div class=\"t m3 x6 hb y1041 ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Ve<span class=\"_ _0\"></span>stlax <span class=\"_ _36f\"></span>acquisition* <span class=\"_ _19f\"> </span>132,708 1,623,586 1,756,294 <span class=\"_ _c5\"> </span>9.60% <span class=\"_ _156\"> </span>92,103 <span class=\"_ _321\"> </span>876,396 <span class=\"_ _31e\"> </span>-597,990</div>\n<div class=\"t m3 x6 hb y1042 ff4 fs7 fc1 sc0 ls0 ws49f\" style=\"z-index: 40;\">Havsbr\u00fan <span class=\"_ _33f\"></span>acquisition** <span class=\"_ _dd\"> </span>157,430 390,749 548,179 <span class=\"_ _6a\"> </span>9.60% 304,962 <span class=\"_ _1d4\"></span>2,901,845 <span class=\"_ _14d\"></span>-1,980,012</div>\n<div class=\"t m3 x6 hb y1048 ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe <span class=\"_ _36f\"></span>Farming <span class=\"_ _36f\"></span>ac<span class=\"_ _0\"></span>quisition*** <span class=\"_ _15d\"> </span>82,000 1,131,089 1,213,089 <span class=\"_ _c5\"> </span>9.60% <span class=\"_ _321\"> </span>176,018 1,674,891 <span class=\"_ _0\"></span>-1,142,825</div>\n<div class=\"t m3 x6 h51 y1049 ff13 fs7 fc1 sc0 ls0 ws4a0\" style=\"z-index: 40;\">TO<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL <span class=\"_ _1e6\"> </span>4,378,958 5,227,547 9,606,505 <span class=\"_ _77\"> </span> <span class=\"_ _370\"></span> 1,028,152 7,667,001 -5,288,527</div>\n<div class=\"t m0 x6 h8 y104a ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">* 4 CGUs in 7 licenses. A<span class=\"_ _0\"></span>cquired in 2010. </div>\n<div class=\"t m0 x6 h8 y104b ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">** 2 CGUs in 2 licenses. A<span class=\"_ _0\"></span>cquired in 2011. </div>\n<div class=\"t m0 x6 h8 y104c ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">*** 1 CGU in 2 licenses A<span class=\"_ _0\"></span>-92. Acquired in 2016. </div>\n<div class=\"t m0 x6 h8 y104d ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">**** 7 CGUs in 44 licenses. A<span class=\"_ _0\"></span>cquired in 2019. </div>\n<div class=\"t m0 x6 h8 y104e ff4 fs5 fc1 sc0 ls0 ws3f5\" style=\"z-index: 40;\">***** Other assets c<span class=\"_ _0\"></span>onsist of goodwill, PP&amp;E, inventory<span class=\"_ _0\"></span>, receivables, et<span class=\"_ _0\"></span>c., </div>\n<div class=\"t m0 x6 h8 y104f ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">which can be allocated to C<span class=\"_ _0\"></span>GUs or are directly attributable to CGUs.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 280px; height: 515px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 280px; height: 515px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag300": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.1 INT<span class=\"_ _5d\"></span>ANGIBLE ASSETS</div>\n<div class=\"t m3 xb h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _35a\"> </span>Goodwill <span class=\"_ _111\"> </span>Licences  <span class=\"_ _100\"> </span>Br<span class=\"_ _0\"></span>ands <span class=\"_ _119\"> </span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 xb hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions c<span class=\"_ _0\"></span>osts as at 01.01.23 <span class=\"_ _34e\"> </span>580,421 <span class=\"_ _74\"> </span>3,819,883 <span class=\"_ _11e\"> </span>108,400 <span class=\"_ _139\"> </span>4,508,704</div>\n<div class=\"t m3 xb hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _36b\"> </span>1,134 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _77\"> </span>1,134</div>\n<div class=\"t m3 xb h51 yfd4 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisitions costs as at 31.12.23 <span class=\"_ _1cc\"> </span>581,555 <span class=\"_ _fd\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,509,838</div>\n<div class=\"t m3 xb hb y103d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciation during the year <span class=\"_ _36c\"> </span>-504 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _bf\"> </span>-504</div>\n<div class=\"t m3 xb h51 y1017 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated impairments/depreciation and write-downs as at 31.12.23 <span class=\"_ _6e\"> </span>-504 <span class=\"_ _c7\"> </span>0 <span class=\"_ _b2\"> </span>0 <span class=\"_ _33e\"> </span>-504</div>\n<div class=\"t m3 xb h51 y103e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.23 <span class=\"_ _367\"> </span>581,051 <span class=\"_ _101\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,509,334</div>\n<div class=\"t m3 xb hb y103f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions c<span class=\"_ _0\"></span>osts as at 01.01.22 <span class=\"_ _34e\"> </span>669,319 <span class=\"_ _74\"> </span>3,720,158 <span class=\"_ _11e\"> </span>108,400 <span class=\"_ _139\"> </span>4,497,877</div>\n<div class=\"t m3 xb hb y101b ff4 fs7 fc1 sc0 ls0 ws497\" style=\"z-index: 40;\">Reclassification <span class=\"_ _36d\"> </span>-99,725 99,725 <span class=\"_ _d5\"> </span>0 <span class=\"_ _fd\"> </span>0</div>\n<div class=\"t m3 xb hb y1040 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Additions in the year <span class=\"_ _1a6\"> </span>12,136 <span class=\"_ _c7\"> </span>0 <span class=\"_ _e9\"> </span>0 <span class=\"_ _100\"> </span>12,136</div>\n<div class=\"t m3 xb hb y1041 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _291\"> </span>-1,309 <span class=\"_ _c7\"> </span>0 <span class=\"_ _e9\"> </span>0 <span class=\"_ _62\"> </span>-1,309</div>\n<div class=\"t m3 xb h51 y1042 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisitions costs as at 31.12.22 <span class=\"_ _1cc\"> </span>580,421 <span class=\"_ _fd\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,508,704</div>\n<div class=\"t m3 xb hb y1020 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciations and impairments 01.01.22 <span class=\"_ _220\"> </span>-2,151 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _62\"> </span>-2,151</div>\n<div class=\"t m3 xb hb y1021 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciation during the year <span class=\"_ _36e\"> </span>2,151 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _77\"> </span>2,151</div>\n<div class=\"t m3 xb h51 y1022 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated impairments/depreciation and write-downs as at 31.12.22 <span class=\"_ _10b\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _b2\"> </span>0 <span class=\"_ _18d\"> </span>0</div>\n<div class=\"t m3 xb h51 y1043 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.22 <span class=\"_ _367\"> </span>580,421 <span class=\"_ _101\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,508,704</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 327px; height: 469px; width: 752px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb hb y76 ff4 fs7 fc1 sc0 ls0 ws2d0\" style=\"z-index: 40;\">In the Far<span class=\"_ _0\"></span>oe Islands, Bakka <span class=\"_ _135\"></span>frost oper<span class=\"_ _0\"></span>ates its sea farming </div>\n<div class=\"t m0 xb hb y77 ff4 fs7 fc1 sc0 ls0 ws27e\" style=\"z-index: 40;\">activity in 14 identifiable CGUs based on single or gr<span class=\"_ _0\"></span>oups </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">of sea farming lic<span class=\"_ _0\"></span>enses, seven out o<span class=\"_ _0\"></span>f which are issued by </div>\n<div class=\"t m0 xb hb y78 ff4 fs7 fc1 sc0 ls0 ws206\" style=\"z-index: 40;\">the gov<span class=\"_ _0\"></span>ernment without consideration, and hence ar<span class=\"_ _0\"></span>e not </div>\n<div class=\"t m0 xb hb y79 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">capitalized. These belong to the North r<span class=\"_ _0\"></span>egion.</div>\n<div class=\"t m0 xb hb y7b ff4 fs7 fc1 sc0 ls0 ws1ff\" style=\"z-index: 40;\">The other sev<span class=\"_ _0\"></span>en CGUs were acquir<span class=\"_ _0\"></span>ed as part of business </div>\n<div class=\"t m0 xb hb y7c ff4 fs7 fc1 sc0 ls0 ws1d7\" style=\"z-index: 40;\">combinations. Respectiv<span class=\"_ _0\"></span>ely, when ac<span class=\"_ _0\"></span>quiring the Vestlax </div>\n<div class=\"t m0 xc hb y76 ff4 fs7 fc1 sc0 ls0 ws54\" style=\"z-index: 40;\">Group, Hav<span class=\"_ _0\"></span>sbr\u00fan Group and Faroe F<span class=\"_ _0\"></span>arming, hence three </div>\n<div class=\"t m0 xc hb y77 ff4 fs7 fc1 sc0 ls0 ws2df\" style=\"z-index: 40;\">groups of C<span class=\"_ _0\"></span>GUs. These belong to the West r<span class=\"_ _0\"></span>egion. These are </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws142\" style=\"z-index: 40;\">considered as signific<span class=\"_ _0\"></span>ant in comparison to the total carrying </div>\n<div class=\"t m0 xc hb y78 ff4 fs7 fc1 sc0 ls0 wscb\" style=\"z-index: 40;\">amount of goodwill and intangible asse<span class=\"_ _0\"></span>ts with indefinite </div>\n<div class=\"t m0 xc hb y79 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">useful lives.</div>\n<div class=\"t m0 xc hb y7b ff4 fs7 fc1 sc0 ls0 ws1c9\" style=\"z-index: 40;\">In Scotland, Bakka <span class=\"_ _cc\"></span>frost has chosen to include all the f<span class=\"_ _0\"></span>arming </div>\n<div class=\"t m0 xc hb y7c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">in Scotland int<span class=\"_ _0\"></span>o one CGU. </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 123px; height: 678px; width: 752px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Impairment tes<span class=\"_ _0\"></span>ting</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">The Group tes<span class=\"_ _0\"></span>ts intangible assets annually for impairment or </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws70\" style=\"z-index: 40;\">more frequently if ther<span class=\"_ _0\"></span>e are indications that the assets ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws52\" style=\"z-index: 40;\">impaired. The annual impairment tes<span class=\"_ _0\"></span>t is performed at year<span class=\"_ _0\"></span>-</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">end. The Group has subst<span class=\"_ _0\"></span>antial assets with indefinite lives in </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws11\" style=\"z-index: 40;\">the form of lic<span class=\"_ _0\"></span>enses. The licenses are subject to impairment </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 wsdf\" style=\"z-index: 40;\">testing in c<span class=\"_ _0\"></span>ombination with goodwill in the annual test. The </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">Group identifies each f<span class=\"_ _0\"></span>arming zone, which may contain one </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws1c7\" style=\"z-index: 40;\">or sever<span class=\"_ _0\"></span>al licences or f<span class=\"_ _0\"></span>arming sites, as one cash-generating </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">unit.</div>\n<div class=\"t m0 x6 h45 y3c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The proc<span class=\"_ _0\"></span>edure of impairment tes<span class=\"_ _0\"></span>ting</div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws421\" style=\"z-index: 40;\">Impairment testing is carried ou<span class=\"_ _0\"></span>t by calculating the net </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws2e2\" style=\"z-index: 40;\">present v<span class=\"_ _0\"></span>alue of estimated futur<span class=\"_ _0\"></span>e cash flows (value in </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws2de\" style=\"z-index: 40;\">use) for the cash-<span class=\"_ _0\"></span>generating unit in line with IAS 36 and </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">comparing the net pr<span class=\"_ _0\"></span>esent value of the cash flow t<span class=\"_ _0\"></span>owards the </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">carrying amount of net asse<span class=\"_ _0\"></span>ts held by the cash-gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">unit (CGU). The cash flow used in the c<span class=\"_ _0\"></span>alculations represents </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">the management\u2019s best es<span class=\"_ _0\"></span>timate at the time of reporting. If </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws161\" style=\"z-index: 40;\">the carrying amount is higher than the calculated v<span class=\"_ _0\"></span>alue in </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">use, the assets ar<span class=\"_ _0\"></span>e considered impaired. The e<span class=\"_ _0\"></span>stimated cash </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws226\" style=\"z-index: 40;\">flow is based on an assumption o<span class=\"_ _0\"></span>f continued operation. The </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws99\" style=\"z-index: 40;\">basis for the es<span class=\"_ _0\"></span>timated cash flow is the strat<span class=\"_ _0\"></span>egic plan for the </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws48\" style=\"z-index: 40;\">following y<span class=\"_ _0\"></span>ears. The strategic plans hav<span class=\"_ _0\"></span>e been reviewed and </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the targets appr<span class=\"_ _0\"></span>oved by the Gr<span class=\"_ _0\"></span>oup management<span class=\"_ _5e\"></span>.</div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">The considered oper<span class=\"_ _0\"></span>ating conditions are c<span class=\"_ _0\"></span>osts of feed, smolt, </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws499\" style=\"z-index: 40;\">harvest, packaging, tr<span class=\"_ _0\"></span>ansport<span class=\"_ _5e\"></span>, and other cos<span class=\"_ _0\"></span>ts. Other operating </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws1b1\" style=\"z-index: 40;\">conditions consider<span class=\"_ _0\"></span>ed the same are mortality<span class=\"_ _0\"></span>, production </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">time, f<span class=\"_ _0\"></span>allowing and harvest weigh<span class=\"_ _0\"></span>t<span class=\"_ _5e\"></span>. CAPEX is also assumed to </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">be the same for all C<span class=\"_ _0\"></span>GUs over the calculated period. All CGUs </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">are calculated with the same W<span class=\"_ _0\"></span>ACC. If ther<span class=\"_ _0\"></span>e will be variances </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">between the assump<span class=\"_ _0\"></span>tions for the differ<span class=\"_ _0\"></span>ent CGUs in the future<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">this will be incorporat<span class=\"_ _0\"></span>ed into the impairment test.</div>\n<div class=\"t m0 x6 h45 y53 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Indications of impairment</div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws430\" style=\"z-index: 40;\">The impairment testing at y<span class=\"_ _0\"></span>ear-end did not r<span class=\"_ _0\"></span>esult in </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 wsdc\" style=\"z-index: 40;\">identification of impairment losses. Intangible as<span class=\"_ _0\"></span>sets were </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">tested f<span class=\"_ _0\"></span>or impairment to evaluat<span class=\"_ _0\"></span>e if the cash flow from a </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">conserv<span class=\"_ _0\"></span>ative estimate was suf<span class=\"_ _0\"></span>ficient to support the carrying </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">amount of net asse<span class=\"_ _0\"></span>ts. The test confirmed the asset v<span class=\"_ _0\"></span>alues.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 766px; width: 373px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 xb h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The ke<span class=\"_ _0\"></span>y assumptions</div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws30f\" style=\"z-index: 40;\">The key as<span class=\"_ _0\"></span>sumptions in the calculations of value in use </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws12d\" style=\"z-index: 40;\">are harves<span class=\"_ _0\"></span>t volume, prices, and c<span class=\"_ _0\"></span>osts, hence EBIDT<span class=\"_ _5d\"></span>A and </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws82\" style=\"z-index: 40;\">WA<span class=\"_ _0\"></span>CC. Amongst other assump<span class=\"_ _0\"></span>tions are inflation, CAPEX, and </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">terminal gro<span class=\"_ _0\"></span>wth.</div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws62\" style=\"z-index: 40;\">In general, the v<span class=\"_ _0\"></span>alue in use has been determined based on </div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws2a5\" style=\"z-index: 40;\">future s<span class=\"_ _0\"></span>trategic plans considering the e<span class=\"_ _0\"></span>xpected development </div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">in both macroec<span class=\"_ _0\"></span>onomic and company-relat<span class=\"_ _0\"></span>ed conditions.</div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">The assumptions used, re<span class=\"_ _0\"></span>st on uncertainty regar<span class=\"_ _0\"></span>ding product </div>\n<div class=\"t m0 xb hb y3c ff4 fs7 fc1 sc0 ls0 ws2bf\" style=\"z-index: 40;\">prices, input pric<span class=\"_ _0\"></span>es, biological performance<span class=\"_ _0\"></span>, and future </div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws332\" style=\"z-index: 40;\">regulatory fr<span class=\"_ _0\"></span>ameworks. Costs can normally be e<span class=\"_ _0\"></span>stimated </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws2eb\" style=\"z-index: 40;\">with more accur<span class=\"_ _0\"></span>acy than income. As pro<span class=\"_ _0\"></span>fitability in the </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws116\" style=\"z-index: 40;\">salmon farming industry <span class=\"_ _0\"></span>historically has been very volatile<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 xb hb y40 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">depending on developments in the pric<span class=\"_ _0\"></span>es of salmon. Bakka-</div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">frost uses budg<span class=\"_ _0\"></span>ets and long-t<span class=\"_ _0\"></span>erm plans for the first five y<span class=\"_ _0\"></span>ears </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">of the analysis but r<span class=\"_ _0\"></span>eturns to long- t<span class=\"_ _0\"></span>erm historic averages f<span class=\"_ _0\"></span>or </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">profitability in the sixth y<span class=\"_ _0\"></span>ear and terminal period.</div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls2a ws1d0\" style=\"z-index: 40;\">The key as<span class=\"_ _0\"></span>sumptions used in determining the value in use ar<span class=\"_ _0\"></span>e:</div>\n<div class=\"t m0 xb hb y46 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws100\">Harvested volume is based on the curr<span class=\"_ _0\"></span>ent stocking plans </span></div>\n<div class=\"t m0 xa6 hb y47 ff4 fs7 fc1 sc0 ls0 ws56\" style=\"z-index: 40;\">for each unit, and for<span class=\"_ _0\"></span>ecasted figures f<span class=\"_ _0\"></span>or growth, assumed </div>\n<div class=\"t m0 xa6 hb y48 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">harvest w<span class=\"_ _0\"></span>eight and mortality<span class=\"_ _0\"></span>, based on historical figures.</div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws24e\">The costs are based on the Gr<span class=\"_ _0\"></span>oups own assumptions, based </span></div>\n<div class=\"t m0 xa6 hb y4a ff4 fs7 fc1 sc0 ls0 ws1d0\" style=\"z-index: 40;\">on historical c<span class=\"_ _0\"></span>osts and expectations. The c<span class=\"_ _0\"></span>osts are expected </div>\n<div class=\"t m0 xa6 hb y4b ff4 fs7 fc1 sc0 ls0 ws22\" style=\"z-index: 40;\">to remain s<span class=\"_ _0\"></span>table but are calculated to incr<span class=\"_ _0\"></span>ease with an </div>\n<div class=\"t m0 xa6 hb y4c ff4 fs7 fc1 sc0 ls0 ws96\" style=\"z-index: 40;\">inflation rate o<span class=\"_ _0\"></span>f FO: 3.0% (2022: 2.6%) and SCT: 2.0% (2022: </div>\n<div class=\"t m0 xa6 hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2.0%)</div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws11d\">The forward pric<span class=\"_ _0\"></span>es are based on the Fish Pool index \u2013 which </span></div>\n<div class=\"t m0 xa6 hb y4f ff4 fs7 fc1 sc0 ls0 ws269\" style=\"z-index: 40;\">is a part of Oslo B\u00f8rs ASA \u2013 at the day of the c<span class=\"_ _0\"></span>alculation. </div>\n<div class=\"t m0 xa6 hb y50 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">The long-<span class=\"_ _0\"></span>term forwar<span class=\"_ _0\"></span>d prices are based on third-parties\u2019 </div>\n<div class=\"t m0 xa6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">source<span class=\"_ _0\"></span>s with adjustments to local conditions.</div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws7f\">The WAC<span class=\"_ _0\"></span>C is FO: 9.2% (2022: 9.6%) and SCT 9.8% (2022: </span></div>\n<div class=\"t m0 xa6 hb y52 ff4 fs7 fc1 sc0 ls0 ws65\" style=\"z-index: 40;\">9.8%) pre-<span class=\"_ _0\"></span>tax and calculated in accor<span class=\"_ _0\"></span>dance with IAS 36. </div>\n<div class=\"t m0 xa6 hb y53 ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">The WA<span class=\"_ _0\"></span>CC model is used for estimating the disc<span class=\"_ _0\"></span>ount rate. </div>\n<div class=\"t m0 xa6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1e7\" style=\"z-index: 40;\">The input data f<span class=\"_ _0\"></span>or the model is updated each year for the </div>\n<div class=\"t m0 xa6 hb y55 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">annual impairment test. The choice o<span class=\"_ _0\"></span>f input data for the </div>\n<div class=\"t m0 xa6 hb y56 ff4 fs7 fc1 sc0 ls0 ws85\" style=\"z-index: 40;\">model significantly influences the ou<span class=\"_ _0\"></span>tcome of the model, </div>\n<div class=\"t m0 xa6 hb y57 ff4 fs7 fc1 sc0 ls0 ws9c\" style=\"z-index: 40;\">and to ensure that ther<span class=\"_ _0\"></span>e is as little uncertainty as possible </div>\n<div class=\"t m0 xa6 hb y58 ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">with regar<span class=\"_ _0\"></span>ds to the calculation of the WA<span class=\"_ _0\"></span>CC, third-party </div>\n<div class=\"t m0 xa5 hb y5d ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">source<span class=\"_ _0\"></span>s are used where available (inter<span class=\"_ _0\"></span>est, inflation, beta). </div>\n<div class=\"t m0 xa5 hb y85 ff4 fs7 fc1 sc0 ls0 ws4d\" style=\"z-index: 40;\">The discount rat<span class=\"_ _0\"></span>e is based on a five-year av<span class=\"_ _0\"></span>erage for ten-</div>\n<div class=\"t m0 xa5 hb y86 ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">year bonds issued b<span class=\"_ _0\"></span>y the Danish government, with an </div>\n<div class=\"t m0 xa5 hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">adjustment margin for the f<span class=\"_ _0\"></span>ood industry in the EU.</div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws81\">The inflation is set to FO: 3.0% (2022: 2.6%) and SCT: 2.0% </span></div>\n<div class=\"t m0 xa5 hb y89 ff4 fs7 fc1 sc0 ls0 ws286\" style=\"z-index: 40;\">(2022: 2.0%) for the budge<span class=\"_ _0\"></span>t period. This is done based on </div>\n<div class=\"t m0 xa5 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">third-parties\u2019 sour<span class=\"_ _0\"></span>ces. The terminal growth is se<span class=\"_ _0\"></span>t to 0%.</div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span><span class=\"ws1d\">Capital expenditure (CAPEX). In the 5-<span class=\"_ _0\"></span>year forecas<span class=\"_ _0\"></span>t period, </span></div>\n<div class=\"t m0 xa5 hb y65 ff4 fs7 fc1 sc0 ls0 ws3a\" style=\"z-index: 40;\">the capital expenditur<span class=\"_ _0\"></span>e necessary to meet the e<span class=\"_ _0\"></span>xpected </div>\n<div class=\"t m0 xa5 hb y3a ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">growth in r<span class=\"_ _0\"></span>evenue and pro<span class=\"_ _0\"></span>fit is taken into consideration. </div>\n<div class=\"t m0 xa5 hb y3b ff4 fs7 fc1 sc0 ls0 ws2a1\" style=\"z-index: 40;\">Capital expenditur<span class=\"_ _0\"></span>es are aligned with the growth and </div>\n<div class=\"t m0 xa5 hb y3c ff4 fs7 fc1 sc0 ls0 ws2eb\" style=\"z-index: 40;\">replacement plans. C<span class=\"_ _0\"></span>apital expenditure to c<span class=\"_ _0\"></span>omply with </div>\n<div class=\"t m0 xa5 hb y3d ff4 fs7 fc1 sc0 ls0 ws1d1\" style=\"z-index: 40;\">current laws and r<span class=\"_ _0\"></span>egulations has been included. Capex </div>\n<div class=\"t m0 xa5 hb y3e ff4 fs7 fc1 sc0 ls0 ws25e\" style=\"z-index: 40;\">related t<span class=\"_ _0\"></span>o committed and approv<span class=\"_ _0\"></span>ed efficiency improv<span class=\"_ _0\"></span>ement </div>\n<div class=\"t m0 xa5 hb y3f ff4 fs7 fc1 sc0 ls0 ws8e\" style=\"z-index: 40;\">programme<span class=\"_ _0\"></span>s has also been included to support the inclusion </div>\n<div class=\"t m0 xa5 hb y40 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">of the benefits in the applied margin. Changes in applic<span class=\"_ _0\"></span>able </div>\n<div class=\"t m0 xa5 hb y41 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">laws and regulations may af<span class=\"_ _0\"></span>fect future es<span class=\"_ _0\"></span>timated capital </div>\n<div class=\"t m0 xa5 hb y42 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">expenditure needs; this is no<span class=\"_ _0\"></span>t reflected in the figur<span class=\"_ _0\"></span>es used </div>\n<div class=\"t m0 xa5 hb y43 ff4 fs7 fc1 sc0 ls0 ws88\" style=\"z-index: 40;\">in the impairment test. Bey<span class=\"_ _0\"></span>ond the forecast period, c<span class=\"_ _0\"></span>apital </div>\n<div class=\"t m0 xa5 hb y44 ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">expenditure will in g<span class=\"_ _0\"></span>eneral equal depreciation and relate t<span class=\"_ _0\"></span>o </div>\n<div class=\"t m0 xa5 hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">maintenance inv<span class=\"_ _0\"></span>estments.</div>\n<div class=\"t m0 xc h45 y47 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sensitivity</div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws290\" style=\"z-index: 40;\">In connection with the impairment tes<span class=\"_ _0\"></span>ting of intangible </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws96\" style=\"z-index: 40;\">assets, a sensitivity analysis has been c<span class=\"_ _0\"></span>arried out. Sensitivity </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws77\" style=\"z-index: 40;\">analysis has been performed f<span class=\"_ _0\"></span>or each of the defined cash </div>\n<div class=\"t m0 xc hb y4b ff4 fs7 fc1 sc0 ls0 ws9b\" style=\"z-index: 40;\">generating units. With the assump<span class=\"_ _0\"></span>tions used, the headroom is </div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 14,774 million (DKK 22,632 million).</div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y4e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws49a\" style=\"z-index: 40;\">Intangible assets that ar<span class=\"_ _0\"></span>e purchased individually are </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost. Intangible assets acquir<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">in connection with the pur<span class=\"_ _0\"></span>chase of a business entity are </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost when the criteria for separ<span class=\"_ _0\"></span>ate </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">recognition ar<span class=\"_ _0\"></span>e met.</div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws3e\" style=\"z-index: 40;\">Intangible assets with a limit<span class=\"_ _0\"></span>ed economic lifespan are </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws38d\" style=\"z-index: 40;\">depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>. Intangible assets are writt<span class=\"_ _0\"></span>en </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws1c0\" style=\"z-index: 40;\">down to the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount if the expected financial </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits do not c<span class=\"_ _0\"></span>over their carrying amount.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 196px; width: 375px; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 201px; width: 375px; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 206px; width: 375px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 766px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">Costs r<span class=\"_ _0\"></span>elating to research and dev<span class=\"_ _0\"></span>elopment are charged as </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws3ab\" style=\"z-index: 40;\">expenses as they ac<span class=\"_ _0\"></span>crue. R&amp;D costs ar<span class=\"_ _0\"></span>e capitalized in the </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position, when it can be demonstrated </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">that the relev<span class=\"_ _0\"></span>ant R&amp;D projects carry economic bene<span class=\"_ _0\"></span>fits, that </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws147\" style=\"z-index: 40;\">they can be technic<span class=\"_ _0\"></span>ally finalized, and that the company </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws3a8\" style=\"z-index: 40;\">intends to and is financially able to r<span class=\"_ _0\"></span>eap the economic </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 117px; width: 371px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">Sea farming lic<span class=\"_ _0\"></span>ences, which are purchased either as part of </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws2d5\" style=\"z-index: 40;\">an acquisition or business c<span class=\"_ _0\"></span>ombination according to IFRS </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws357\" style=\"z-index: 40;\">3, are capitaliz<span class=\"_ _0\"></span>ed at cost less accumulat<span class=\"_ _0\"></span>ed write-downs </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">accor<span class=\"_ _0\"></span>ding to a PPA analysis. Sea f<span class=\"_ _0\"></span>arming licences in the F<span class=\"_ _0\"></span>aroe </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">Islands and Scotland ar<span class=\"_ _0\"></span>e considered perpetual, giv<span class=\"_ _0\"></span>en that </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 wsc7\" style=\"z-index: 40;\">certain pr<span class=\"_ _0\"></span>econditions regarding envir<span class=\"_ _0\"></span>onmental protection </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws124\" style=\"z-index: 40;\">and animal welfar<span class=\"_ _0\"></span>e are met. Consequently<span class=\"_ _0\"></span>, sea farming </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 wsdd\" style=\"z-index: 40;\">licence<span class=\"_ _0\"></span>s are not depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>, but are subject </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">to an annual impairment test. If the carrying amount e<span class=\"_ _0\"></span>xceeds </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">the reco<span class=\"_ _0\"></span>verable amount, licenc<span class=\"_ _0\"></span>es are considered impair<span class=\"_ _0\"></span>ed, </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 wsbd\" style=\"z-index: 40;\">and write-downs ar<span class=\"_ _0\"></span>e entered and charged to the Income </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws15a\" style=\"z-index: 40;\">The assessment of indefinit<span class=\"_ _0\"></span>e life is revie<span class=\"_ _0\"></span>wed annually </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 wscb\" style=\"z-index: 40;\">to determine whe<span class=\"_ _0\"></span>ther the indefinite life continue<span class=\"_ _0\"></span>s to be </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">appropriate<span class=\"_ _0\"></span>. If not, the change in useful life from inde<span class=\"_ _0\"></span>finite to </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">finite is made on a prospectiv<span class=\"_ _0\"></span>e basis.</div>\n<div class=\"t m0 x6 h45 y4b ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Licenses with indefinit<span class=\"_ _0\"></span>e useful lives</div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws226\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroe Islands are de<span class=\"_ _0\"></span>fined as </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws2e3\" style=\"z-index: 40;\">the right to u<span class=\"_ _0\"></span>tilize a given area of fjor<span class=\"_ _0\"></span>ds for farming fish. There </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">are no pro<span class=\"_ _0\"></span>visions as to the maximum allowed biomass at the </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws2d\" style=\"z-index: 40;\">given site<span class=\"_ _0\"></span>, but the legislation has imposed strict measures </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws362\" style=\"z-index: 40;\">to regulat<span class=\"_ _0\"></span>e the farming activity to be environmentally </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">sustainable.</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 wscc\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroes are is<span class=\"_ _0\"></span>sued with a </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 wsac\" style=\"z-index: 40;\">nominal lifespan of 12 y<span class=\"_ _0\"></span>ears. Licenses are r<span class=\"_ _0\"></span>enewed, unless </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws2b4\" style=\"z-index: 40;\">there is a specific reason ag<span class=\"_ _0\"></span>ainst renewal, based on f<span class=\"_ _0\"></span>ailure </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws208\" style=\"z-index: 40;\">to fulfil the ve<span class=\"_ _0\"></span>terinary conditions set by the au<span class=\"_ _0\"></span>thorities. </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">With regar<span class=\"_ _0\"></span>d to the renewal o<span class=\"_ _0\"></span>f licenses, authorities may only </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws11d\" style=\"z-index: 40;\">decline renew<span class=\"_ _0\"></span>al if specific legislation on area planning, animal </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws97\" style=\"z-index: 40;\">welfar<span class=\"_ _0\"></span>e or environmental prot<span class=\"_ _0\"></span>ection conflicts with renew<span class=\"_ _0\"></span>al of </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">the licenses. Special emphasis is to be plac<span class=\"_ _0\"></span>ed on the fact that </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws26\" style=\"z-index: 40;\">it is renew<span class=\"_ _0\"></span>als of existing lic<span class=\"_ _0\"></span>enses. This means that sea farming </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws131\" style=\"z-index: 40;\">licenses ar<span class=\"_ _0\"></span>e operated in a 12-year r<span class=\"_ _0\"></span>olling lifespan sys<span class=\"_ _0\"></span>tem, </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws174\" style=\"z-index: 40;\">where the license<span class=\"_ _0\"></span>s are renewed e<span class=\"_ _0\"></span>very 12th year<span class=\"_ _5d\"></span>. In the very </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws36b\" style=\"z-index: 40;\">rare c<span class=\"_ _0\"></span>ases, where the authorities have declined to r<span class=\"_ _0\"></span>enew </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">licenses to use locations f<span class=\"_ _0\"></span>or other purposes, the farmers hav<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">obtained license<span class=\"_ _0\"></span>s from the authorities at other locations.</div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws11c\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in Scotland are perpetual if c<span class=\"_ _0\"></span>ertain </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws49b\" style=\"z-index: 40;\">environmental, oper<span class=\"_ _0\"></span>ational, and biological conditions </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">specified in the licenses c<span class=\"_ _0\"></span>ontinue to be met.</div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws12\" style=\"z-index: 40;\">The Group has there<span class=\"_ _0\"></span>fore decided to ac<span class=\"_ _0\"></span>count for sea farming </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">licenses, which ar<span class=\"_ _0\"></span>e capitalized, following the pr<span class=\"_ _0\"></span>ovisions for </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">intangible rights with indefinit<span class=\"_ _0\"></span>e useful lives.</div>\n\n<div class=\"t m0 xb h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">GOODWILL</div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">When the company assumes c<span class=\"_ _0\"></span>ontrol over a separ<span class=\"_ _0\"></span>ate business </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">entity for a c<span class=\"_ _0\"></span>onsideration that exc<span class=\"_ _0\"></span>eeds the fair value of the </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">individual assets, the diff<span class=\"_ _0\"></span>erence is enter<span class=\"_ _0\"></span>ed as goodwill in the </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position.</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws434\" style=\"z-index: 40;\">Goodwill deriving from purchase<span class=\"_ _0\"></span>s of subsidiaries and </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws2fa\" style=\"z-index: 40;\">associates is pr<span class=\"_ _0\"></span>esented under intangible assets. Goodwill </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">is not depreciat<span class=\"_ _0\"></span>ed but is tested f<span class=\"_ _0\"></span>or impairment annually or </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">more oft<span class=\"_ _0\"></span>en if there are indications that its value is lo<span class=\"_ _0\"></span>wer than </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">the carrying amount. When assessing the need to write-do<span class=\"_ _0\"></span>wn </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">goodwill, this is assigned to r<span class=\"_ _0\"></span>elevant cash flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">units or groups, which ar<span class=\"_ _0\"></span>e expected to benefit fr<span class=\"_ _0\"></span>om the </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">acquisition.</div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws366\" style=\"z-index: 40;\">Write-downs ar<span class=\"_ _0\"></span>e performed in acc<span class=\"_ _0\"></span>ordance with an assessment </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws9a\" style=\"z-index: 40;\">of the rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue of each of the cash-flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws2c0\" style=\"z-index: 40;\">units to which the goodwill is assigned. T<span class=\"_ _5d\"></span>o identify the Group\u2019s </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">cash-flow g<span class=\"_ _0\"></span>enerating units, the assets are gr<span class=\"_ _0\"></span>ouped according </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">to the lowe<span class=\"_ _0\"></span>st level to which separ<span class=\"_ _0\"></span>ate and independent cash </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">flows may be ascribed. Rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue is calculated based </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">on value in use. This is arriv<span class=\"_ _0\"></span>ed at by estimating futur<span class=\"_ _0\"></span>e cash </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">flows.</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">If the calculated value in use is le<span class=\"_ _0\"></span>ss than the carrying amount </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">of the cash-flo<span class=\"_ _0\"></span>w generating unit, goodwill is written down </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">first, and then other assets as r<span class=\"_ _0\"></span>equired.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 416px; width: 374px; z-index: 7;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 739px; height: 42px; width: 369px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 766px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 6%; bottom: 29px; height: 766px; width: 88%; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 5%; bottom: 29px; height: 766px; width: 90%; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 29px; height: 766px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sensitivity analyses and book<span class=\"_ _0\"></span>ed value per CGU:</div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws49c\" style=\"z-index: 40;\"> <span class=\"_ _1e7\"> </span>  <span class=\"_ _318\"></span>booked  <span class=\"_ _318\"></span>EBITD<span class=\"_ _0\"></span>A <span class=\"_ _315\"></span>WA<span class=\"_ _0\"></span>CC <span class=\"_ _144\"></span>W<span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>C<span class=\"ws0\"> </span></div>\n<div class=\"t m3 x6 h51 y87 ff13 fs7 fc1 sc0 ls0 ws49d\" style=\"z-index: 40;\"> <span class=\"_ _4d\"> </span> <span class=\"_ _123\"> </span>Other <span class=\"_ _6f\"> </span>value <span class=\"_ _140\"> </span>W<span class=\"_ _0\"></span>ACC change chang<span class=\"_ _0\"></span>e <span class=\"_ _bd\"> </span>change<span class=\"ws0\"> </span></div>\n<div class=\"t m3 x6 h51 y88 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">CGUs (1,000) <span class=\"_ _197\"> </span>Licenses <span class=\"_ _bf\"> </span>assets***** <span class=\"_ _e9\"> </span>tes<span class=\"_ _0\"></span>ted <span class=\"_ _28e\"> </span>pre tax <span class=\"_ _2d4\"> </span>of +/-1% <span class=\"_ _e9\"> </span>of -1% <span class=\"_ _1d2\"> </span>of +1%</div>\n<div class=\"t m3 x6 h51 y8a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">31/12/2023</div>\n<div class=\"t m3 x6 hb y1045 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Scottish Salmon Company ac<span class=\"_ _0\"></span>quistion**** <span class=\"_ _1ab\"> </span>4,006,820 <span class=\"_ _d4\"> </span>1,956,140 <span class=\"_ _75\"> </span>5,962,960 <span class=\"_ _5a\"> </span>9.60% <span class=\"_ _95\"> </span>483,596 <span class=\"_ _75\"> </span>2,306,173 <span class=\"_ _d4\"> </span>-1,633,774</div>\n<div class=\"t m3 x6 hb y1046 ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Ve<span class=\"_ _0\"></span>stlax <span class=\"_ _36f\"></span>acquisition* <span class=\"_ _19f\"> </span>132,708 1,649,475 1,782,183 <span class=\"_ _c5\"> </span>9.20% <span class=\"_ _156\"> </span>98,343 <span class=\"_ _321\"> </span>674,658 <span class=\"_ _31e\"> </span>-452,683</div>\n<div class=\"t m3 x6 hb y1047 ff4 fs7 fc1 sc0 ls0 ws49f\" style=\"z-index: 40;\">Havsbr\u00fan <span class=\"_ _33f\"></span>acquisition** <span class=\"_ _dd\"> </span>157,430 398,567 555,997 <span class=\"_ _6a\"> </span>9.20% 325,625 <span class=\"_ _1d4\"></span>2,233,868 <span class=\"_ _14d\"></span>-1,498,883</div>\n<div class=\"t m3 x6 hb y103e ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe <span class=\"_ _36f\"></span>Farming <span class=\"_ _36f\"></span>ac<span class=\"_ _0\"></span>quisition*** <span class=\"_ _15d\"> </span>82,000 1,146,032 1,228,032 <span class=\"_ _c5\"> </span>9.20% <span class=\"_ _321\"> </span>187,945 1,289,346 <span class=\"_ _31e\"> </span>-865,127</div>\n<div class=\"t m3 x6 h51 y1019 ff13 fs7 fc1 sc0 ls0 ws4a0\" style=\"z-index: 40;\">TO<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL <span class=\"_ _1e6\"> </span>4,378,958 5,150,214 9,529,172 <span class=\"_ _77\"> </span> <span class=\"_ _370\"></span> 1,095,509 6,504,045 -4,450,467</div>\n<div class=\"t m3 x6 h51 y101b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">31/12/2022</div>\n<div class=\"t m3 x6 hb y1040 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Scottish Salmon Company ac<span class=\"_ _0\"></span>quistion**** <span class=\"_ _1ab\"> </span>4,006,820 <span class=\"_ _d4\"> </span>2,082,123 <span class=\"_ _75\"> </span>6,088,943 <span class=\"_ _5a\"> </span>9.60% <span class=\"_ _95\"> </span>455,069 <span class=\"_ _75\"> </span>2,213,869 <span class=\"_ _d4\"> </span>-1,567,700</div>\n<div class=\"t m3 x6 hb y1041 ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Ve<span class=\"_ _0\"></span>stlax <span class=\"_ _36f\"></span>acquisition* <span class=\"_ _19f\"> </span>132,708 1,623,586 1,756,294 <span class=\"_ _c5\"> </span>9.60% <span class=\"_ _156\"> </span>92,103 <span class=\"_ _321\"> </span>876,396 <span class=\"_ _31e\"> </span>-597,990</div>\n<div class=\"t m3 x6 hb y1042 ff4 fs7 fc1 sc0 ls0 ws49f\" style=\"z-index: 40;\">Havsbr\u00fan <span class=\"_ _33f\"></span>acquisition** <span class=\"_ _dd\"> </span>157,430 390,749 548,179 <span class=\"_ _6a\"> </span>9.60% 304,962 <span class=\"_ _1d4\"></span>2,901,845 <span class=\"_ _14d\"></span>-1,980,012</div>\n<div class=\"t m3 x6 hb y1048 ff4 fs7 fc1 sc0 ls0 ws49e\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe <span class=\"_ _36f\"></span>Farming <span class=\"_ _36f\"></span>ac<span class=\"_ _0\"></span>quisition*** <span class=\"_ _15d\"> </span>82,000 1,131,089 1,213,089 <span class=\"_ _c5\"> </span>9.60% <span class=\"_ _321\"> </span>176,018 1,674,891 <span class=\"_ _0\"></span>-1,142,825</div>\n<div class=\"t m3 x6 h51 y1049 ff13 fs7 fc1 sc0 ls0 ws4a0\" style=\"z-index: 40;\">TO<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL <span class=\"_ _1e6\"> </span>4,378,958 5,227,547 9,606,505 <span class=\"_ _77\"> </span> <span class=\"_ _370\"></span> 1,028,152 7,667,001 -5,288,527</div>\n<div class=\"t m0 x6 h8 y104a ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">* 4 CGUs in 7 licenses. A<span class=\"_ _0\"></span>cquired in 2010. </div>\n<div class=\"t m0 x6 h8 y104b ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">** 2 CGUs in 2 licenses. A<span class=\"_ _0\"></span>cquired in 2011. </div>\n<div class=\"t m0 x6 h8 y104c ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">*** 1 CGU in 2 licenses A<span class=\"_ _0\"></span>-92. Acquired in 2016. </div>\n<div class=\"t m0 x6 h8 y104d ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">**** 7 CGUs in 44 licenses. A<span class=\"_ _0\"></span>cquired in 2019. </div>\n<div class=\"t m0 x6 h8 y104e ff4 fs5 fc1 sc0 ls0 ws3f5\" style=\"z-index: 40;\">***** Other assets c<span class=\"_ _0\"></span>onsist of goodwill, PP&amp;E, inventory<span class=\"_ _0\"></span>, receivables, et<span class=\"_ _0\"></span>c., </div>\n<div class=\"t m0 x6 h8 y104f ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">which can be allocated to C<span class=\"_ _0\"></span>GUs or are directly attributable to CGUs.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 280px; height: 515px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag301": {
   "value": "\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.1 INT<span class=\"_ _5d\"></span>ANGIBLE ASSETS</div>\n<div class=\"t m3 xb h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _35a\"> </span>Goodwill <span class=\"_ _111\"> </span>Licences  <span class=\"_ _100\"> </span>Br<span class=\"_ _0\"></span>ands <span class=\"_ _119\"> </span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 xb hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions c<span class=\"_ _0\"></span>osts as at 01.01.23 <span class=\"_ _34e\"> </span>580,421 <span class=\"_ _74\"> </span>3,819,883 <span class=\"_ _11e\"> </span>108,400 <span class=\"_ _139\"> </span>4,508,704</div>\n<div class=\"t m3 xb hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _36b\"> </span>1,134 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _77\"> </span>1,134</div>\n<div class=\"t m3 xb h51 yfd4 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisitions costs as at 31.12.23 <span class=\"_ _1cc\"> </span>581,555 <span class=\"_ _fd\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,509,838</div>\n<div class=\"t m3 xb hb y103d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciation during the year <span class=\"_ _36c\"> </span>-504 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _bf\"> </span>-504</div>\n<div class=\"t m3 xb h51 y1017 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated impairments/depreciation and write-downs as at 31.12.23 <span class=\"_ _6e\"> </span>-504 <span class=\"_ _c7\"> </span>0 <span class=\"_ _b2\"> </span>0 <span class=\"_ _33e\"> </span>-504</div>\n<div class=\"t m3 xb h51 y103e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.23 <span class=\"_ _367\"> </span>581,051 <span class=\"_ _101\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,509,334</div>\n<div class=\"t m3 xb hb y103f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions c<span class=\"_ _0\"></span>osts as at 01.01.22 <span class=\"_ _34e\"> </span>669,319 <span class=\"_ _74\"> </span>3,720,158 <span class=\"_ _11e\"> </span>108,400 <span class=\"_ _139\"> </span>4,497,877</div>\n<div class=\"t m3 xb hb y101b ff4 fs7 fc1 sc0 ls0 ws497\" style=\"z-index: 40;\">Reclassification <span class=\"_ _36d\"> </span>-99,725 99,725 <span class=\"_ _d5\"> </span>0 <span class=\"_ _fd\"> </span>0</div>\n<div class=\"t m3 xb hb y1040 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Additions in the year <span class=\"_ _1a6\"> </span>12,136 <span class=\"_ _c7\"> </span>0 <span class=\"_ _e9\"> </span>0 <span class=\"_ _100\"> </span>12,136</div>\n<div class=\"t m3 xb hb y1041 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _291\"> </span>-1,309 <span class=\"_ _c7\"> </span>0 <span class=\"_ _e9\"> </span>0 <span class=\"_ _62\"> </span>-1,309</div>\n<div class=\"t m3 xb h51 y1042 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisitions costs as at 31.12.22 <span class=\"_ _1cc\"> </span>580,421 <span class=\"_ _fd\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,508,704</div>\n<div class=\"t m3 xb hb y1020 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciations and impairments 01.01.22 <span class=\"_ _220\"> </span>-2,151 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _62\"> </span>-2,151</div>\n<div class=\"t m3 xb hb y1021 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciation during the year <span class=\"_ _36e\"> </span>2,151 <span class=\"_ _e9\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _77\"> </span>2,151</div>\n<div class=\"t m3 xb h51 y1022 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated impairments/depreciation and write-downs as at 31.12.22 <span class=\"_ _10b\"> </span>0 <span class=\"_ _c7\"> </span>0 <span class=\"_ _b2\"> </span>0 <span class=\"_ _18d\"> </span>0</div>\n<div class=\"t m3 xb h51 y1043 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.22 <span class=\"_ _367\"> </span>580,421 <span class=\"_ _101\"> </span>3,819,883 <span class=\"_ _171\"> </span>108,400 <span class=\"_ _74\"> </span>4,508,704</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 327px; height: 469px; width: 752px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h52 y362 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.2 PR<span class=\"_ _0\"></span>OPERTY<span class=\"_ _5d\"></span>, PLANT<span class=\"_ _14b\"></span>, AND EQUIPMENT </div>\n<div class=\"t m3 x6 h51 y5e ff13 fs7 fc1 sc0 ls0 ws4a1\" style=\"z-index: 40;\"> <span class=\"_ _1ee\"> </span> Plant<span class=\"_ _5e\"></span>, <span class=\"_ _371\"></span><span class=\"ws0\"> </span></div>\n<div class=\"t m3 x6 h51 y5f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _372\"> </span>  <span class=\"_ _366\"> </span>machinery<span class=\"_ _0\"></span>, </div>\n<div class=\"t m3 x6 h51 y60 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _373\"> </span>Land  <span class=\"_ _2d8\"> </span>operating  <span class=\"_ _11b\"> </span> Other  </div>\n<div class=\"t m3 x6 h51 y61 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _374\"> </span>and  <span class=\"_ _d4\"> </span> equipment<span class=\"_ _5e\"></span>, <span class=\"_ _117\"> </span>operating  <span class=\"_ _da\"> </span>  <span class=\"_ _77\"> </span>Assets under </div>\n<div class=\"t m3 x6 h51 y62 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _33\"> </span> buildings <span class=\"_ _364\"> </span>fixtures etc. <span class=\"_ _b0\"> </span>equipment <span class=\"_ _63\"> </span>V<span class=\"_ _0\"></span>essels <span class=\"_ _75\"> </span>cons<span class=\"_ _0\"></span>truction <span class=\"_ _ef\"> </span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 x6 hb y1050 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisition c<span class=\"_ _0\"></span>osts as at 01.01.23 <span class=\"_ _1e3\"> </span>2,111,945 <span class=\"_ _18f\"> </span>3,373,098 <span class=\"_ _91\"> </span>548,106 <span class=\"_ _1b0\"> </span>1,175,064 <span class=\"_ _18f\"> </span>1,114,870 <span class=\"_ _18f\"> </span>8,323,083</div>\n<div class=\"t m3 x6 hb y1051 ff4 fs7 fc1 sc0 ls0 ws4a2\" style=\"z-index: 40;\">Reclassification <span class=\"_ _21f\"> </span>134,269 <span class=\"_ _a9\"> </span>204,685 <span class=\"_ _149\"> </span>4,033 <span class=\"_ _332\"> </span>49,126 -390,988 <span class=\"_ _192\"> </span>1,125</div>\n<div class=\"t m3 x6 hb y1052 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions during the y<span class=\"_ _0\"></span>ear <span class=\"_ _1cf\"> </span>237,008 <span class=\"_ _91\"> </span>291,809 <span class=\"_ _375\"> </span>20,143 <span class=\"_ _375\"> </span>42,948 <span class=\"_ _91\"> </span>468,993 <span class=\"_ _18f\"> </span>1,060,901</div>\n<div class=\"t m3 x6 hb y1053 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Disposals and scrapping during the y<span class=\"_ _0\"></span>ear <span class=\"_ _1ed\"> </span>-419 <span class=\"_ _5a\"> </span>-99,983 <span class=\"_ _83\"> </span>-5,291 <span class=\"_ _83\"> </span>-1,925 <span class=\"_ _11b\"> </span>-1,555 <span class=\"_ _28e\"> </span>-109,173</div>\n<div class=\"t m3 x6 hb y1054 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _15a\"> </span>1,191 <span class=\"_ _132\"> </span>16,011 <span class=\"_ _f3\"> </span>342 <span class=\"_ _1b4\"> </span>4,202 <span class=\"_ _1b4\"> </span>9,275 <span class=\"_ _19e\"> </span>31,021</div>\n<div class=\"t m3 x6 h51 y1055 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisition costs as at 31.12.23 <span class=\"_ _34e\"> </span>2,483,994 <span class=\"_ _a1\"> </span>3,785,620 <span class=\"_ _e9\"> </span>567,333 <span class=\"_ _a1\"> </span>1,269,415 <span class=\"_ _a1\"> </span>1,200,595 <span class=\"_ _2ff\"> </span>9,306,957</div>\n<div class=\"t m3 x6 hb y1056 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Accumulat<span class=\"_ _0\"></span>ed depreciations and write-downs as at 01.01.23 <span class=\"_ _ff\"> </span>-551,327 <span class=\"_ _2df\"> </span>-1,582,617 <span class=\"_ _f5\"> </span>-320,324 <span class=\"_ _f5\"> </span>-221,654 <span class=\"_ _8a\"> </span>0 <span class=\"_ _366\"> </span>-2,675,922</div>\n<div class=\"t m3 x6 hb y1057 ff4 fs7 fc1 sc0 ls0 ws4a3\" style=\"z-index: 40;\">Reclassification <span class=\"_ _29e\"> </span>0 1 <span class=\"_ _32e\"></span>-2,720 0 0 <span class=\"_ _32e\"></span>-2,719</div>\n<div class=\"t m3 x6 hb y1058 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciations during the year <span class=\"_ _376\"> </span>-78,772 <span class=\"_ _f5\"> </span>-322,060 <span class=\"_ _b2\"> </span>-33,846 <span class=\"_ _5a\"> </span>-67,596 <span class=\"_ _8a\"> </span>0 <span class=\"_ _28e\"> </span>-502,274</div>\n<div class=\"t m3 x6 hb y1059 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Accumulat<span class=\"_ _0\"></span>ed deprecations and write-downs on disposals and scr<span class=\"_ _0\"></span>apping <span class=\"_ _d3\"> </span>419 <span class=\"_ _132\"> </span>87,812 <span class=\"_ _1b4\"> </span>4,376 <span class=\"_ _1b4\"> </span>1,541 <span class=\"_ _8a\"> </span>0 <span class=\"_ _19e\"> </span>94,148</div>\n<div class=\"t m3 x6 hb y105a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _15a\"> </span>1,378 <span class=\"_ _83\"> </span>-2,591 <span class=\"_ _1b4\"> </span>1,082 <span class=\"_ _f3\"> </span>422 <span class=\"_ _17a\"> </span>0 <span class=\"_ _dc\"> </span>291</div>\n<div class=\"t m3 x6 h51 y105b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated depreciations and write-downs as at 31.12.23 <span class=\"_ _ff\"> </span>-628,302 <span class=\"_ _2d5\"> </span>-1,819,455 <span class=\"_ _94\"> </span>-351,432 <span class=\"_ _16c\"> </span>-287,287 <span class=\"_ _32f\"> </span>0 <span class=\"_ _b0\"> </span>-3,086,476</div>\n<div class=\"t m3 x6 h51 y105c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.23 <span class=\"_ _57\"> </span>1,855,692 <span class=\"_ _2d8\"> </span>1,966,165 <span class=\"_ _e9\"> </span>215,901 <span class=\"_ _e9\"> </span>982,128 <span class=\"_ _a1\"> </span>1,200,595 <span class=\"_ _2ff\"> </span>6,220,481</div>\n<div class=\"t m3 x6 hb y105d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisition c<span class=\"_ _0\"></span>osts as at 01.01.22 <span class=\"_ _1e3\"> </span>2,119,115 <span class=\"_ _18f\"> </span>3,229,596 <span class=\"_ _91\"> </span>449,031 <span class=\"_ _91\"> </span>642,653 <span class=\"_ _91\"> </span>782,545 <span class=\"_ _18f\"> </span>7,222,940</div>\n<div class=\"t m3 x6 hb y105e ff4 fs7 fc1 sc0 ls0 ws4a4\" style=\"z-index: 40;\">Reclassification <span class=\"_ _349\"> </span>-7,409 78,750 76,650 47,418 <span class=\"_ _134\"></span>-201,554 <span class=\"_ _16f\"> </span>-6,145</div>\n<div class=\"t m3 x6 hb y105f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions during the y<span class=\"_ _0\"></span>ear <span class=\"_ _36e\"> </span>28,092 <span class=\"_ _91\"> </span>176,326 <span class=\"_ _375\"> </span>23,856 <span class=\"_ _91\"> </span>495,140 <span class=\"_ _91\"> </span>543,642 <span class=\"_ _18f\"> </span>1,267,056</div>\n<div class=\"t m3 x6 hb y1060 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Disposals and scrapping during the y<span class=\"_ _0\"></span>ear <span class=\"_ _377\"> </span>-25,096 <span class=\"_ _b2\"> </span>-73,359 <span class=\"_ _18e\"> </span>-922 <span class=\"_ _83\"> </span>-3,120 <span class=\"_ _8a\"> </span>0 <span class=\"_ _28e\"> </span>-102,497</div>\n<div class=\"t m3 x6 hb y1061 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _2da\"> </span>-2,757 <span class=\"_ _b2\"> </span>-38,215 <span class=\"_ _ef\"> </span>-509 <span class=\"_ _11b\"> </span>-7,027 <span class=\"_ _83\"> </span>-9,763 <span class=\"_ _5a\"> </span>-58,271</div>\n<div class=\"t m3 x6 h51 y1062 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisition costs as at 31.12.22 <span class=\"_ _34e\"> </span>2,111,945 <span class=\"_ _a1\"> </span>3,373,098 <span class=\"_ _e9\"> </span>548,106 <span class=\"_ _a1\"> </span>1,175,064 <span class=\"_ _a1\"> </span>1,114,870 <span class=\"_ _2ff\"> </span>8,323,083</div>\n<div class=\"t m3 x6 hb y1063 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Accumulat<span class=\"_ _0\"></span>ed depreciations and write-downs as at 01.01.22 <span class=\"_ _ff\"> </span>-517,934 <span class=\"_ _2df\"> </span>-1,443,109 <span class=\"_ _f5\"> </span>-222,921 <span class=\"_ _f5\"> </span>-150,199 <span class=\"_ _8a\"> </span>0 <span class=\"_ _366\"> </span>-2,334,163</div>\n<div class=\"t m3 x6 hb y1064 ff4 fs7 fc1 sc0 ls0 ws4a5\" style=\"z-index: 40;\">Reclassification <span class=\"_ _21f\"> </span>18,118 <span class=\"_ _a9\"> </span>38,087 -38,498 -28,346 <span class=\"_ _378\"> </span>0 <span class=\"_ _5e\"></span>-10,639</div>\n<div class=\"t m3 x6 hb y1065 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciations during the year <span class=\"_ _376\"> </span>-77,220 <span class=\"_ _f5\"> </span>-252,802 <span class=\"_ _b2\"> </span>-58,987 <span class=\"_ _5a\"> </span>-47,168 <span class=\"_ _8a\"> </span>0 <span class=\"_ _28e\"> </span>-436,177</div>\n<div class=\"t m3 x6 hb y1066 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Accumulat<span class=\"_ _0\"></span>ed deprecations and write-downs on disposals and scr<span class=\"_ _0\"></span>apping <span class=\"_ _149\"> </span>24,926 <span class=\"_ _375\"> </span>67,661 <span class=\"_ _296\"> </span>73 <span class=\"_ _1b4\"> </span>3,053 <span class=\"_ _8a\"> </span>0 <span class=\"_ _132\"> </span>95,713</div>\n<div class=\"t m3 x6 hb y1067 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _1b\"> </span>783 <span class=\"_ _f0\"> </span>7,546 <span class=\"_ _8a\"> </span>9 <span class=\"_ _173\"> </span>1,006 <span class=\"_ _8a\"> </span>0 <span class=\"_ _173\"> </span>9,344</div>\n<div class=\"t m3 x6 h51 y1068 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated depreciations and write-downs as at 31.12.22 <span class=\"_ _ff\"> </span>-551,327 <span class=\"_ _2d5\"> </span>-1,582,617 <span class=\"_ _94\"> </span>-320,324 <span class=\"_ _16c\"> </span>-221,654 <span class=\"_ _32f\"> </span>0 <span class=\"_ _b0\"> </span>-2,675,922</div>\n<div class=\"t m3 x6 h51 y1069 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.22 <span class=\"_ _57\"> </span>1,560,618 <span class=\"_ _2d8\"> </span>1,790,481 <span class=\"_ _e9\"> </span>227,782 <span class=\"_ _e9\"> </span>953,410 <span class=\"_ _a1\"> </span>1,114,870 <span class=\"_ _2ff\"> </span>5,647,161</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 23px; height: 772px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m3 xb h51 y85 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _379\"> </span>Land and buildings <span class=\"_ _2fe\"> </span>Ships, and </div>\n<div class=\"t m3 xb h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Right of use <span class=\"_ _2f5\"> </span>&amp; properties <span class=\"_ _11a\"> </span>other equipment <span class=\"_ _12a\"> </span>TO<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL</div>\n<div class=\"t m3 xb hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Beginning balance 01.01.23 <span class=\"_ _2aa\"> </span>120,280 <span class=\"_ _1ea\"> </span>318,265 <span class=\"_ _28e\"> </span>438,545</div>\n<div class=\"t m3 xb hb yfd3 ff4 fs7 fc1 sc0 ls0 ws4a7\" style=\"z-index: 40;\">Additions <span class=\"_ _256\"> </span>4,700 <span class=\"_ _7f\"></span>90,069 94,769</div>\n<div class=\"t m3 xb hb yfd4 ff4 fs7 fc1 sc0 ls0 ws47f\" style=\"z-index: 40;\">Adjustments <span class=\"_ _361\"> </span>1,197 <span class=\"_ _7f\"> </span>5,094 6,291</div>\n<div class=\"t m3 xb hb yfd5 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Depreciation <span class=\"_ _50\"> </span>-8,906 <span class=\"_ _7f\"></span>-125,525 -134,431</div>\n<div class=\"t m3 xb hb yfd6 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Eff<span class=\"_ _0\"></span>ect of changes in currency ex<span class=\"_ _0\"></span>change rate <span class=\"_ _37a\"> </span>771 <span class=\"_ _d2\"> </span>7,332 <span class=\"_ _7a\"> </span>8,103</div>\n<div class=\"t m3 xb h51 yfd7 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ending balance 31.12.23 <span class=\"_ _37b\"> </span>118,042 <span class=\"_ _2e1\"> </span>295,235 <span class=\"_ _94\"> </span>413,277</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 604px; height: 183px; width: 751px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag302": {
   "value": "\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Impairment tes<span class=\"_ _0\"></span>ting</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">The Group tes<span class=\"_ _0\"></span>ts intangible assets annually for impairment or </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws70\" style=\"z-index: 40;\">more frequently if ther<span class=\"_ _0\"></span>e are indications that the assets ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws52\" style=\"z-index: 40;\">impaired. The annual impairment tes<span class=\"_ _0\"></span>t is performed at year<span class=\"_ _0\"></span>-</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">end. The Group has subst<span class=\"_ _0\"></span>antial assets with indefinite lives in </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws11\" style=\"z-index: 40;\">the form of lic<span class=\"_ _0\"></span>enses. The licenses are subject to impairment </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 wsdf\" style=\"z-index: 40;\">testing in c<span class=\"_ _0\"></span>ombination with goodwill in the annual test. The </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">Group identifies each f<span class=\"_ _0\"></span>arming zone, which may contain one </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws1c7\" style=\"z-index: 40;\">or sever<span class=\"_ _0\"></span>al licences or f<span class=\"_ _0\"></span>arming sites, as one cash-generating </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">unit.</div>\n<div class=\"t m0 x6 h45 y3c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The proc<span class=\"_ _0\"></span>edure of impairment tes<span class=\"_ _0\"></span>ting</div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws421\" style=\"z-index: 40;\">Impairment testing is carried ou<span class=\"_ _0\"></span>t by calculating the net </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws2e2\" style=\"z-index: 40;\">present v<span class=\"_ _0\"></span>alue of estimated futur<span class=\"_ _0\"></span>e cash flows (value in </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws2de\" style=\"z-index: 40;\">use) for the cash-<span class=\"_ _0\"></span>generating unit in line with IAS 36 and </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">comparing the net pr<span class=\"_ _0\"></span>esent value of the cash flow t<span class=\"_ _0\"></span>owards the </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">carrying amount of net asse<span class=\"_ _0\"></span>ts held by the cash-gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">unit (CGU). The cash flow used in the c<span class=\"_ _0\"></span>alculations represents </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">the management\u2019s best es<span class=\"_ _0\"></span>timate at the time of reporting. If </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws161\" style=\"z-index: 40;\">the carrying amount is higher than the calculated v<span class=\"_ _0\"></span>alue in </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">use, the assets ar<span class=\"_ _0\"></span>e considered impaired. The e<span class=\"_ _0\"></span>stimated cash </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws226\" style=\"z-index: 40;\">flow is based on an assumption o<span class=\"_ _0\"></span>f continued operation. The </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws99\" style=\"z-index: 40;\">basis for the es<span class=\"_ _0\"></span>timated cash flow is the strat<span class=\"_ _0\"></span>egic plan for the </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws48\" style=\"z-index: 40;\">following y<span class=\"_ _0\"></span>ears. The strategic plans hav<span class=\"_ _0\"></span>e been reviewed and </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the targets appr<span class=\"_ _0\"></span>oved by the Gr<span class=\"_ _0\"></span>oup management<span class=\"_ _5e\"></span>.</div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">The considered oper<span class=\"_ _0\"></span>ating conditions are c<span class=\"_ _0\"></span>osts of feed, smolt, </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws499\" style=\"z-index: 40;\">harvest, packaging, tr<span class=\"_ _0\"></span>ansport<span class=\"_ _5e\"></span>, and other cos<span class=\"_ _0\"></span>ts. Other operating </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws1b1\" style=\"z-index: 40;\">conditions consider<span class=\"_ _0\"></span>ed the same are mortality<span class=\"_ _0\"></span>, production </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">time, f<span class=\"_ _0\"></span>allowing and harvest weigh<span class=\"_ _0\"></span>t<span class=\"_ _5e\"></span>. CAPEX is also assumed to </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">be the same for all C<span class=\"_ _0\"></span>GUs over the calculated period. All CGUs </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">are calculated with the same W<span class=\"_ _0\"></span>ACC. If ther<span class=\"_ _0\"></span>e will be variances </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">between the assump<span class=\"_ _0\"></span>tions for the differ<span class=\"_ _0\"></span>ent CGUs in the future<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">this will be incorporat<span class=\"_ _0\"></span>ed into the impairment test.</div>\n<div class=\"t m0 x6 h45 y53 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Indications of impairment</div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws430\" style=\"z-index: 40;\">The impairment testing at y<span class=\"_ _0\"></span>ear-end did not r<span class=\"_ _0\"></span>esult in </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 wsdc\" style=\"z-index: 40;\">identification of impairment losses. Intangible as<span class=\"_ _0\"></span>sets were </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">tested f<span class=\"_ _0\"></span>or impairment to evaluat<span class=\"_ _0\"></span>e if the cash flow from a </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">conserv<span class=\"_ _0\"></span>ative estimate was suf<span class=\"_ _0\"></span>ficient to support the carrying </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">amount of net asse<span class=\"_ _0\"></span>ts. The test confirmed the asset v<span class=\"_ _0\"></span>alues.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 766px; width: 373px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag303": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y4e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws49a\" style=\"z-index: 40;\">Intangible assets that ar<span class=\"_ _0\"></span>e purchased individually are </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost. Intangible assets acquir<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">in connection with the pur<span class=\"_ _0\"></span>chase of a business entity are </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost when the criteria for separ<span class=\"_ _0\"></span>ate </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">recognition ar<span class=\"_ _0\"></span>e met.</div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws3e\" style=\"z-index: 40;\">Intangible assets with a limit<span class=\"_ _0\"></span>ed economic lifespan are </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws38d\" style=\"z-index: 40;\">depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>. Intangible assets are writt<span class=\"_ _0\"></span>en </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws1c0\" style=\"z-index: 40;\">down to the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount if the expected financial </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits do not c<span class=\"_ _0\"></span>over their carrying amount.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 196px; width: 375px; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 201px; width: 375px; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">Costs r<span class=\"_ _0\"></span>elating to research and dev<span class=\"_ _0\"></span>elopment are charged as </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws3ab\" style=\"z-index: 40;\">expenses as they ac<span class=\"_ _0\"></span>crue. R&amp;D costs ar<span class=\"_ _0\"></span>e capitalized in the </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position, when it can be demonstrated </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">that the relev<span class=\"_ _0\"></span>ant R&amp;D projects carry economic bene<span class=\"_ _0\"></span>fits, that </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws147\" style=\"z-index: 40;\">they can be technic<span class=\"_ _0\"></span>ally finalized, and that the company </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws3a8\" style=\"z-index: 40;\">intends to and is financially able to r<span class=\"_ _0\"></span>eap the economic </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 117px; width: 371px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">Sea farming lic<span class=\"_ _0\"></span>ences, which are purchased either as part of </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws2d5\" style=\"z-index: 40;\">an acquisition or business c<span class=\"_ _0\"></span>ombination according to IFRS </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws357\" style=\"z-index: 40;\">3, are capitaliz<span class=\"_ _0\"></span>ed at cost less accumulat<span class=\"_ _0\"></span>ed write-downs </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">accor<span class=\"_ _0\"></span>ding to a PPA analysis. Sea f<span class=\"_ _0\"></span>arming licences in the F<span class=\"_ _0\"></span>aroe </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">Islands and Scotland ar<span class=\"_ _0\"></span>e considered perpetual, giv<span class=\"_ _0\"></span>en that </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 wsc7\" style=\"z-index: 40;\">certain pr<span class=\"_ _0\"></span>econditions regarding envir<span class=\"_ _0\"></span>onmental protection </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws124\" style=\"z-index: 40;\">and animal welfar<span class=\"_ _0\"></span>e are met. Consequently<span class=\"_ _0\"></span>, sea farming </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 wsdd\" style=\"z-index: 40;\">licence<span class=\"_ _0\"></span>s are not depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>, but are subject </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">to an annual impairment test. If the carrying amount e<span class=\"_ _0\"></span>xceeds </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">the reco<span class=\"_ _0\"></span>verable amount, licenc<span class=\"_ _0\"></span>es are considered impair<span class=\"_ _0\"></span>ed, </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 wsbd\" style=\"z-index: 40;\">and write-downs ar<span class=\"_ _0\"></span>e entered and charged to the Income </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws15a\" style=\"z-index: 40;\">The assessment of indefinit<span class=\"_ _0\"></span>e life is revie<span class=\"_ _0\"></span>wed annually </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 wscb\" style=\"z-index: 40;\">to determine whe<span class=\"_ _0\"></span>ther the indefinite life continue<span class=\"_ _0\"></span>s to be </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">appropriate<span class=\"_ _0\"></span>. If not, the change in useful life from inde<span class=\"_ _0\"></span>finite to </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">finite is made on a prospectiv<span class=\"_ _0\"></span>e basis.</div>\n<div class=\"t m0 x6 h45 y4b ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Licenses with indefinit<span class=\"_ _0\"></span>e useful lives</div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws226\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroe Islands are de<span class=\"_ _0\"></span>fined as </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws2e3\" style=\"z-index: 40;\">the right to u<span class=\"_ _0\"></span>tilize a given area of fjor<span class=\"_ _0\"></span>ds for farming fish. There </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">are no pro<span class=\"_ _0\"></span>visions as to the maximum allowed biomass at the </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws2d\" style=\"z-index: 40;\">given site<span class=\"_ _0\"></span>, but the legislation has imposed strict measures </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws362\" style=\"z-index: 40;\">to regulat<span class=\"_ _0\"></span>e the farming activity to be environmentally </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">sustainable.</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 wscc\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroes are is<span class=\"_ _0\"></span>sued with a </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 wsac\" style=\"z-index: 40;\">nominal lifespan of 12 y<span class=\"_ _0\"></span>ears. Licenses are r<span class=\"_ _0\"></span>enewed, unless </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws2b4\" style=\"z-index: 40;\">there is a specific reason ag<span class=\"_ _0\"></span>ainst renewal, based on f<span class=\"_ _0\"></span>ailure </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws208\" style=\"z-index: 40;\">to fulfil the ve<span class=\"_ _0\"></span>terinary conditions set by the au<span class=\"_ _0\"></span>thorities. </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">With regar<span class=\"_ _0\"></span>d to the renewal o<span class=\"_ _0\"></span>f licenses, authorities may only </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws11d\" style=\"z-index: 40;\">decline renew<span class=\"_ _0\"></span>al if specific legislation on area planning, animal </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws97\" style=\"z-index: 40;\">welfar<span class=\"_ _0\"></span>e or environmental prot<span class=\"_ _0\"></span>ection conflicts with renew<span class=\"_ _0\"></span>al of </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">the licenses. Special emphasis is to be plac<span class=\"_ _0\"></span>ed on the fact that </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws26\" style=\"z-index: 40;\">it is renew<span class=\"_ _0\"></span>als of existing lic<span class=\"_ _0\"></span>enses. This means that sea farming </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws131\" style=\"z-index: 40;\">licenses ar<span class=\"_ _0\"></span>e operated in a 12-year r<span class=\"_ _0\"></span>olling lifespan sys<span class=\"_ _0\"></span>tem, </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws174\" style=\"z-index: 40;\">where the license<span class=\"_ _0\"></span>s are renewed e<span class=\"_ _0\"></span>very 12th year<span class=\"_ _5d\"></span>. In the very </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws36b\" style=\"z-index: 40;\">rare c<span class=\"_ _0\"></span>ases, where the authorities have declined to r<span class=\"_ _0\"></span>enew </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">licenses to use locations f<span class=\"_ _0\"></span>or other purposes, the farmers hav<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">obtained license<span class=\"_ _0\"></span>s from the authorities at other locations.</div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws11c\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in Scotland are perpetual if c<span class=\"_ _0\"></span>ertain </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws49b\" style=\"z-index: 40;\">environmental, oper<span class=\"_ _0\"></span>ational, and biological conditions </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">specified in the licenses c<span class=\"_ _0\"></span>ontinue to be met.</div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws12\" style=\"z-index: 40;\">The Group has there<span class=\"_ _0\"></span>fore decided to ac<span class=\"_ _0\"></span>count for sea farming </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">licenses, which ar<span class=\"_ _0\"></span>e capitalized, following the pr<span class=\"_ _0\"></span>ovisions for </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">intangible rights with indefinit<span class=\"_ _0\"></span>e useful lives.</div>\n\n<div class=\"t m0 xb h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">GOODWILL</div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">When the company assumes c<span class=\"_ _0\"></span>ontrol over a separ<span class=\"_ _0\"></span>ate business </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">entity for a c<span class=\"_ _0\"></span>onsideration that exc<span class=\"_ _0\"></span>eeds the fair value of the </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">individual assets, the diff<span class=\"_ _0\"></span>erence is enter<span class=\"_ _0\"></span>ed as goodwill in the </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position.</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws434\" style=\"z-index: 40;\">Goodwill deriving from purchase<span class=\"_ _0\"></span>s of subsidiaries and </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws2fa\" style=\"z-index: 40;\">associates is pr<span class=\"_ _0\"></span>esented under intangible assets. Goodwill </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">is not depreciat<span class=\"_ _0\"></span>ed but is tested f<span class=\"_ _0\"></span>or impairment annually or </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">more oft<span class=\"_ _0\"></span>en if there are indications that its value is lo<span class=\"_ _0\"></span>wer than </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">the carrying amount. When assessing the need to write-do<span class=\"_ _0\"></span>wn </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">goodwill, this is assigned to r<span class=\"_ _0\"></span>elevant cash flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">units or groups, which ar<span class=\"_ _0\"></span>e expected to benefit fr<span class=\"_ _0\"></span>om the </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">acquisition.</div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws366\" style=\"z-index: 40;\">Write-downs ar<span class=\"_ _0\"></span>e performed in acc<span class=\"_ _0\"></span>ordance with an assessment </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws9a\" style=\"z-index: 40;\">of the rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue of each of the cash-flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws2c0\" style=\"z-index: 40;\">units to which the goodwill is assigned. T<span class=\"_ _5d\"></span>o identify the Group\u2019s </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">cash-flow g<span class=\"_ _0\"></span>enerating units, the assets are gr<span class=\"_ _0\"></span>ouped according </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">to the lowe<span class=\"_ _0\"></span>st level to which separ<span class=\"_ _0\"></span>ate and independent cash </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">flows may be ascribed. Rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue is calculated based </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">on value in use. This is arriv<span class=\"_ _0\"></span>ed at by estimating futur<span class=\"_ _0\"></span>e cash </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">flows.</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">If the calculated value in use is le<span class=\"_ _0\"></span>ss than the carrying amount </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">of the cash-flo<span class=\"_ _0\"></span>w generating unit, goodwill is written down </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">first, and then other assets as r<span class=\"_ _0\"></span>equired.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 416px; width: 374px; z-index: 7;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 739px; height: 42px; width: 369px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 766px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 6%; bottom: 29px; height: 766px; width: 88%; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag304": {
   "value": "\n<div class=\"t m0 xc h45 y4e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws49a\" style=\"z-index: 40;\">Intangible assets that ar<span class=\"_ _0\"></span>e purchased individually are </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost. Intangible assets acquir<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">in connection with the pur<span class=\"_ _0\"></span>chase of a business entity are </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">capitalized at ac<span class=\"_ _0\"></span>quisition cost when the criteria for separ<span class=\"_ _0\"></span>ate </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">recognition ar<span class=\"_ _0\"></span>e met.</div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws3e\" style=\"z-index: 40;\">Intangible assets with a limit<span class=\"_ _0\"></span>ed economic lifespan are </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws38d\" style=\"z-index: 40;\">depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>. Intangible assets are writt<span class=\"_ _0\"></span>en </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws1c0\" style=\"z-index: 40;\">down to the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount if the expected financial </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits do not c<span class=\"_ _0\"></span>over their carrying amount.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 196px; width: 375px; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">Costs r<span class=\"_ _0\"></span>elating to research and dev<span class=\"_ _0\"></span>elopment are charged as </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws3ab\" style=\"z-index: 40;\">expenses as they ac<span class=\"_ _0\"></span>crue. R&amp;D costs ar<span class=\"_ _0\"></span>e capitalized in the </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position, when it can be demonstrated </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">that the relev<span class=\"_ _0\"></span>ant R&amp;D projects carry economic bene<span class=\"_ _0\"></span>fits, that </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws147\" style=\"z-index: 40;\">they can be technic<span class=\"_ _0\"></span>ally finalized, and that the company </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws3a8\" style=\"z-index: 40;\">intends to and is financially able to r<span class=\"_ _0\"></span>eap the economic </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 117px; width: 371px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">Sea farming lic<span class=\"_ _0\"></span>ences, which are purchased either as part of </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws2d5\" style=\"z-index: 40;\">an acquisition or business c<span class=\"_ _0\"></span>ombination according to IFRS </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws357\" style=\"z-index: 40;\">3, are capitaliz<span class=\"_ _0\"></span>ed at cost less accumulat<span class=\"_ _0\"></span>ed write-downs </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">accor<span class=\"_ _0\"></span>ding to a PPA analysis. Sea f<span class=\"_ _0\"></span>arming licences in the F<span class=\"_ _0\"></span>aroe </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">Islands and Scotland ar<span class=\"_ _0\"></span>e considered perpetual, giv<span class=\"_ _0\"></span>en that </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 wsc7\" style=\"z-index: 40;\">certain pr<span class=\"_ _0\"></span>econditions regarding envir<span class=\"_ _0\"></span>onmental protection </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws124\" style=\"z-index: 40;\">and animal welfar<span class=\"_ _0\"></span>e are met. Consequently<span class=\"_ _0\"></span>, sea farming </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 wsdd\" style=\"z-index: 40;\">licence<span class=\"_ _0\"></span>s are not depreciated s<span class=\"_ _0\"></span>ystematically<span class=\"_ _0\"></span>, but are subject </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">to an annual impairment test. If the carrying amount e<span class=\"_ _0\"></span>xceeds </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">the reco<span class=\"_ _0\"></span>verable amount, licenc<span class=\"_ _0\"></span>es are considered impair<span class=\"_ _0\"></span>ed, </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 wsbd\" style=\"z-index: 40;\">and write-downs ar<span class=\"_ _0\"></span>e entered and charged to the Income </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws15a\" style=\"z-index: 40;\">The assessment of indefinit<span class=\"_ _0\"></span>e life is revie<span class=\"_ _0\"></span>wed annually </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 wscb\" style=\"z-index: 40;\">to determine whe<span class=\"_ _0\"></span>ther the indefinite life continue<span class=\"_ _0\"></span>s to be </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">appropriate<span class=\"_ _0\"></span>. If not, the change in useful life from inde<span class=\"_ _0\"></span>finite to </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">finite is made on a prospectiv<span class=\"_ _0\"></span>e basis.</div>\n<div class=\"t m0 x6 h45 y4b ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Licenses with indefinit<span class=\"_ _0\"></span>e useful lives</div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws226\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroe Islands are de<span class=\"_ _0\"></span>fined as </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws2e3\" style=\"z-index: 40;\">the right to u<span class=\"_ _0\"></span>tilize a given area of fjor<span class=\"_ _0\"></span>ds for farming fish. There </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">are no pro<span class=\"_ _0\"></span>visions as to the maximum allowed biomass at the </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws2d\" style=\"z-index: 40;\">given site<span class=\"_ _0\"></span>, but the legislation has imposed strict measures </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws362\" style=\"z-index: 40;\">to regulat<span class=\"_ _0\"></span>e the farming activity to be environmentally </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">sustainable.</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 wscc\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in the Faroes are is<span class=\"_ _0\"></span>sued with a </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 wsac\" style=\"z-index: 40;\">nominal lifespan of 12 y<span class=\"_ _0\"></span>ears. Licenses are r<span class=\"_ _0\"></span>enewed, unless </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws2b4\" style=\"z-index: 40;\">there is a specific reason ag<span class=\"_ _0\"></span>ainst renewal, based on f<span class=\"_ _0\"></span>ailure </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws208\" style=\"z-index: 40;\">to fulfil the ve<span class=\"_ _0\"></span>terinary conditions set by the au<span class=\"_ _0\"></span>thorities. </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">With regar<span class=\"_ _0\"></span>d to the renewal o<span class=\"_ _0\"></span>f licenses, authorities may only </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws11d\" style=\"z-index: 40;\">decline renew<span class=\"_ _0\"></span>al if specific legislation on area planning, animal </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws97\" style=\"z-index: 40;\">welfar<span class=\"_ _0\"></span>e or environmental prot<span class=\"_ _0\"></span>ection conflicts with renew<span class=\"_ _0\"></span>al of </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">the licenses. Special emphasis is to be plac<span class=\"_ _0\"></span>ed on the fact that </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws26\" style=\"z-index: 40;\">it is renew<span class=\"_ _0\"></span>als of existing lic<span class=\"_ _0\"></span>enses. This means that sea farming </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws131\" style=\"z-index: 40;\">licenses ar<span class=\"_ _0\"></span>e operated in a 12-year r<span class=\"_ _0\"></span>olling lifespan sys<span class=\"_ _0\"></span>tem, </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws174\" style=\"z-index: 40;\">where the license<span class=\"_ _0\"></span>s are renewed e<span class=\"_ _0\"></span>very 12th year<span class=\"_ _5d\"></span>. In the very </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws36b\" style=\"z-index: 40;\">rare c<span class=\"_ _0\"></span>ases, where the authorities have declined to r<span class=\"_ _0\"></span>enew </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">licenses to use locations f<span class=\"_ _0\"></span>or other purposes, the farmers hav<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">obtained license<span class=\"_ _0\"></span>s from the authorities at other locations.</div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws11c\" style=\"z-index: 40;\">The sea farming lic<span class=\"_ _0\"></span>enses in Scotland are perpetual if c<span class=\"_ _0\"></span>ertain </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws49b\" style=\"z-index: 40;\">environmental, oper<span class=\"_ _0\"></span>ational, and biological conditions </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">specified in the licenses c<span class=\"_ _0\"></span>ontinue to be met.</div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws12\" style=\"z-index: 40;\">The Group has there<span class=\"_ _0\"></span>fore decided to ac<span class=\"_ _0\"></span>count for sea farming </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">licenses, which ar<span class=\"_ _0\"></span>e capitalized, following the pr<span class=\"_ _0\"></span>ovisions for </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">intangible rights with indefinit<span class=\"_ _0\"></span>e useful lives.</div>\n\n<div class=\"t m0 xb h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">GOODWILL</div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">When the company assumes c<span class=\"_ _0\"></span>ontrol over a separ<span class=\"_ _0\"></span>ate business </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">entity for a c<span class=\"_ _0\"></span>onsideration that exc<span class=\"_ _0\"></span>eeds the fair value of the </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">individual assets, the diff<span class=\"_ _0\"></span>erence is enter<span class=\"_ _0\"></span>ed as goodwill in the </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position.</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws434\" style=\"z-index: 40;\">Goodwill deriving from purchase<span class=\"_ _0\"></span>s of subsidiaries and </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws2fa\" style=\"z-index: 40;\">associates is pr<span class=\"_ _0\"></span>esented under intangible assets. Goodwill </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">is not depreciat<span class=\"_ _0\"></span>ed but is tested f<span class=\"_ _0\"></span>or impairment annually or </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">more oft<span class=\"_ _0\"></span>en if there are indications that its value is lo<span class=\"_ _0\"></span>wer than </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">the carrying amount. When assessing the need to write-do<span class=\"_ _0\"></span>wn </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">goodwill, this is assigned to r<span class=\"_ _0\"></span>elevant cash flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">units or groups, which ar<span class=\"_ _0\"></span>e expected to benefit fr<span class=\"_ _0\"></span>om the </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">acquisition.</div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws366\" style=\"z-index: 40;\">Write-downs ar<span class=\"_ _0\"></span>e performed in acc<span class=\"_ _0\"></span>ordance with an assessment </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws9a\" style=\"z-index: 40;\">of the rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue of each of the cash-flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws2c0\" style=\"z-index: 40;\">units to which the goodwill is assigned. T<span class=\"_ _5d\"></span>o identify the Group\u2019s </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">cash-flow g<span class=\"_ _0\"></span>enerating units, the assets are gr<span class=\"_ _0\"></span>ouped according </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">to the lowe<span class=\"_ _0\"></span>st level to which separ<span class=\"_ _0\"></span>ate and independent cash </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">flows may be ascribed. Rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue is calculated based </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">on value in use. This is arriv<span class=\"_ _0\"></span>ed at by estimating futur<span class=\"_ _0\"></span>e cash </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">flows.</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">If the calculated value in use is le<span class=\"_ _0\"></span>ss than the carrying amount </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">of the cash-flo<span class=\"_ _0\"></span>w generating unit, goodwill is written down </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">first, and then other assets as r<span class=\"_ _0\"></span>equired.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 416px; width: 374px; z-index: 7;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 739px; height: 42px; width: 369px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 7%; bottom: 29px; height: 766px; width: 86%; z-index: 6;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag305": {
   "value": "\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">Costs r<span class=\"_ _0\"></span>elating to research and dev<span class=\"_ _0\"></span>elopment are charged as </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws3ab\" style=\"z-index: 40;\">expenses as they ac<span class=\"_ _0\"></span>crue. R&amp;D costs ar<span class=\"_ _0\"></span>e capitalized in the </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position, when it can be demonstrated </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">that the relev<span class=\"_ _0\"></span>ant R&amp;D projects carry economic bene<span class=\"_ _0\"></span>fits, that </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws147\" style=\"z-index: 40;\">they can be technic<span class=\"_ _0\"></span>ally finalized, and that the company </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws3a8\" style=\"z-index: 40;\">intends to and is financially able to r<span class=\"_ _0\"></span>eap the economic </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">benefits.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 117px; width: 371px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag306": {
   "value": "\n<div class=\"t m0 xb h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">GOODWILL</div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">When the company assumes c<span class=\"_ _0\"></span>ontrol over a separ<span class=\"_ _0\"></span>ate business </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">entity for a c<span class=\"_ _0\"></span>onsideration that exc<span class=\"_ _0\"></span>eeds the fair value of the </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws7d\" style=\"z-index: 40;\">individual assets, the diff<span class=\"_ _0\"></span>erence is enter<span class=\"_ _0\"></span>ed as goodwill in the </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">statement o<span class=\"_ _0\"></span>f financial position.</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws434\" style=\"z-index: 40;\">Goodwill deriving from purchase<span class=\"_ _0\"></span>s of subsidiaries and </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws2fa\" style=\"z-index: 40;\">associates is pr<span class=\"_ _0\"></span>esented under intangible assets. Goodwill </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">is not depreciat<span class=\"_ _0\"></span>ed but is tested f<span class=\"_ _0\"></span>or impairment annually or </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">more oft<span class=\"_ _0\"></span>en if there are indications that its value is lo<span class=\"_ _0\"></span>wer than </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">the carrying amount. When assessing the need to write-do<span class=\"_ _0\"></span>wn </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">goodwill, this is assigned to r<span class=\"_ _0\"></span>elevant cash flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws25b\" style=\"z-index: 40;\">units or groups, which ar<span class=\"_ _0\"></span>e expected to benefit fr<span class=\"_ _0\"></span>om the </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">acquisition.</div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws366\" style=\"z-index: 40;\">Write-downs ar<span class=\"_ _0\"></span>e performed in acc<span class=\"_ _0\"></span>ordance with an assessment </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws9a\" style=\"z-index: 40;\">of the rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue of each of the cash-flow gener<span class=\"_ _0\"></span>ating </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws2c0\" style=\"z-index: 40;\">units to which the goodwill is assigned. T<span class=\"_ _5d\"></span>o identify the Group\u2019s </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">cash-flow g<span class=\"_ _0\"></span>enerating units, the assets are gr<span class=\"_ _0\"></span>ouped according </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">to the lowe<span class=\"_ _0\"></span>st level to which separ<span class=\"_ _0\"></span>ate and independent cash </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">flows may be ascribed. Rec<span class=\"_ _0\"></span>overable v<span class=\"_ _0\"></span>alue is calculated based </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">on value in use. This is arriv<span class=\"_ _0\"></span>ed at by estimating futur<span class=\"_ _0\"></span>e cash </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">flows.</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">If the calculated value in use is le<span class=\"_ _0\"></span>ss than the carrying amount </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">of the cash-flo<span class=\"_ _0\"></span>w generating unit, goodwill is written down </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">first, and then other assets as r<span class=\"_ _0\"></span>equired.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 416px; width: 374px; z-index: 7;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 739px; height: 42px; width: 369px; z-index: 7;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag232": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 x6 h52 y362 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.2 PR<span class=\"_ _0\"></span>OPERTY<span class=\"_ _5d\"></span>, PLANT<span class=\"_ _14b\"></span>, AND EQUIPMENT </div>\n<div class=\"t m3 x6 h51 y5e ff13 fs7 fc1 sc0 ls0 ws4a1\" style=\"z-index: 40;\"> <span class=\"_ _1ee\"> </span> Plant<span class=\"_ _5e\"></span>, <span class=\"_ _371\"></span><span class=\"ws0\"> </span></div>\n<div class=\"t m3 x6 h51 y5f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _372\"> </span>  <span class=\"_ _366\"> </span>machinery<span class=\"_ _0\"></span>, </div>\n<div class=\"t m3 x6 h51 y60 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _373\"> </span>Land  <span class=\"_ _2d8\"> </span>operating  <span class=\"_ _11b\"> </span> Other  </div>\n<div class=\"t m3 x6 h51 y61 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _374\"> </span>and  <span class=\"_ _d4\"> </span> equipment<span class=\"_ _5e\"></span>, <span class=\"_ _117\"> </span>operating  <span class=\"_ _da\"> </span>  <span class=\"_ _77\"> </span>Assets under </div>\n<div class=\"t m3 x6 h51 y62 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _33\"> </span> buildings <span class=\"_ _364\"> </span>fixtures etc. <span class=\"_ _b0\"> </span>equipment <span class=\"_ _63\"> </span>V<span class=\"_ _0\"></span>essels <span class=\"_ _75\"> </span>cons<span class=\"_ _0\"></span>truction <span class=\"_ _ef\"> </span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 x6 hb y1050 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisition c<span class=\"_ _0\"></span>osts as at 01.01.23 <span class=\"_ _1e3\"> </span>2,111,945 <span class=\"_ _18f\"> </span>3,373,098 <span class=\"_ _91\"> </span>548,106 <span class=\"_ _1b0\"> </span>1,175,064 <span class=\"_ _18f\"> </span>1,114,870 <span class=\"_ _18f\"> </span>8,323,083</div>\n<div class=\"t m3 x6 hb y1051 ff4 fs7 fc1 sc0 ls0 ws4a2\" style=\"z-index: 40;\">Reclassification <span class=\"_ _21f\"> </span>134,269 <span class=\"_ _a9\"> </span>204,685 <span class=\"_ _149\"> </span>4,033 <span class=\"_ _332\"> </span>49,126 -390,988 <span class=\"_ _192\"> </span>1,125</div>\n<div class=\"t m3 x6 hb y1052 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions during the y<span class=\"_ _0\"></span>ear <span class=\"_ _1cf\"> </span>237,008 <span class=\"_ _91\"> </span>291,809 <span class=\"_ _375\"> </span>20,143 <span class=\"_ _375\"> </span>42,948 <span class=\"_ _91\"> </span>468,993 <span class=\"_ _18f\"> </span>1,060,901</div>\n<div class=\"t m3 x6 hb y1053 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Disposals and scrapping during the y<span class=\"_ _0\"></span>ear <span class=\"_ _1ed\"> </span>-419 <span class=\"_ _5a\"> </span>-99,983 <span class=\"_ _83\"> </span>-5,291 <span class=\"_ _83\"> </span>-1,925 <span class=\"_ _11b\"> </span>-1,555 <span class=\"_ _28e\"> </span>-109,173</div>\n<div class=\"t m3 x6 hb y1054 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _15a\"> </span>1,191 <span class=\"_ _132\"> </span>16,011 <span class=\"_ _f3\"> </span>342 <span class=\"_ _1b4\"> </span>4,202 <span class=\"_ _1b4\"> </span>9,275 <span class=\"_ _19e\"> </span>31,021</div>\n<div class=\"t m3 x6 h51 y1055 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisition costs as at 31.12.23 <span class=\"_ _34e\"> </span>2,483,994 <span class=\"_ _a1\"> </span>3,785,620 <span class=\"_ _e9\"> </span>567,333 <span class=\"_ _a1\"> </span>1,269,415 <span class=\"_ _a1\"> </span>1,200,595 <span class=\"_ _2ff\"> </span>9,306,957</div>\n<div class=\"t m3 x6 hb y1056 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Accumulat<span class=\"_ _0\"></span>ed depreciations and write-downs as at 01.01.23 <span class=\"_ _ff\"> </span>-551,327 <span class=\"_ _2df\"> </span>-1,582,617 <span class=\"_ _f5\"> </span>-320,324 <span class=\"_ _f5\"> </span>-221,654 <span class=\"_ _8a\"> </span>0 <span class=\"_ _366\"> </span>-2,675,922</div>\n<div class=\"t m3 x6 hb y1057 ff4 fs7 fc1 sc0 ls0 ws4a3\" style=\"z-index: 40;\">Reclassification <span class=\"_ _29e\"> </span>0 1 <span class=\"_ _32e\"></span>-2,720 0 0 <span class=\"_ _32e\"></span>-2,719</div>\n<div class=\"t m3 x6 hb y1058 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciations during the year <span class=\"_ _376\"> </span>-78,772 <span class=\"_ _f5\"> </span>-322,060 <span class=\"_ _b2\"> </span>-33,846 <span class=\"_ _5a\"> </span>-67,596 <span class=\"_ _8a\"> </span>0 <span class=\"_ _28e\"> </span>-502,274</div>\n<div class=\"t m3 x6 hb y1059 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Accumulat<span class=\"_ _0\"></span>ed deprecations and write-downs on disposals and scr<span class=\"_ _0\"></span>apping <span class=\"_ _d3\"> </span>419 <span class=\"_ _132\"> </span>87,812 <span class=\"_ _1b4\"> </span>4,376 <span class=\"_ _1b4\"> </span>1,541 <span class=\"_ _8a\"> </span>0 <span class=\"_ _19e\"> </span>94,148</div>\n<div class=\"t m3 x6 hb y105a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _15a\"> </span>1,378 <span class=\"_ _83\"> </span>-2,591 <span class=\"_ _1b4\"> </span>1,082 <span class=\"_ _f3\"> </span>422 <span class=\"_ _17a\"> </span>0 <span class=\"_ _dc\"> </span>291</div>\n<div class=\"t m3 x6 h51 y105b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated depreciations and write-downs as at 31.12.23 <span class=\"_ _ff\"> </span>-628,302 <span class=\"_ _2d5\"> </span>-1,819,455 <span class=\"_ _94\"> </span>-351,432 <span class=\"_ _16c\"> </span>-287,287 <span class=\"_ _32f\"> </span>0 <span class=\"_ _b0\"> </span>-3,086,476</div>\n<div class=\"t m3 x6 h51 y105c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.23 <span class=\"_ _57\"> </span>1,855,692 <span class=\"_ _2d8\"> </span>1,966,165 <span class=\"_ _e9\"> </span>215,901 <span class=\"_ _e9\"> </span>982,128 <span class=\"_ _a1\"> </span>1,200,595 <span class=\"_ _2ff\"> </span>6,220,481</div>\n<div class=\"t m3 x6 hb y105d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisition c<span class=\"_ _0\"></span>osts as at 01.01.22 <span class=\"_ _1e3\"> </span>2,119,115 <span class=\"_ _18f\"> </span>3,229,596 <span class=\"_ _91\"> </span>449,031 <span class=\"_ _91\"> </span>642,653 <span class=\"_ _91\"> </span>782,545 <span class=\"_ _18f\"> </span>7,222,940</div>\n<div class=\"t m3 x6 hb y105e ff4 fs7 fc1 sc0 ls0 ws4a4\" style=\"z-index: 40;\">Reclassification <span class=\"_ _349\"> </span>-7,409 78,750 76,650 47,418 <span class=\"_ _134\"></span>-201,554 <span class=\"_ _16f\"> </span>-6,145</div>\n<div class=\"t m3 x6 hb y105f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acquisitions during the y<span class=\"_ _0\"></span>ear <span class=\"_ _36e\"> </span>28,092 <span class=\"_ _91\"> </span>176,326 <span class=\"_ _375\"> </span>23,856 <span class=\"_ _91\"> </span>495,140 <span class=\"_ _91\"> </span>543,642 <span class=\"_ _18f\"> </span>1,267,056</div>\n<div class=\"t m3 x6 hb y1060 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Disposals and scrapping during the y<span class=\"_ _0\"></span>ear <span class=\"_ _377\"> </span>-25,096 <span class=\"_ _b2\"> </span>-73,359 <span class=\"_ _18e\"> </span>-922 <span class=\"_ _83\"> </span>-3,120 <span class=\"_ _8a\"> </span>0 <span class=\"_ _28e\"> </span>-102,497</div>\n<div class=\"t m3 x6 hb y1061 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _2da\"> </span>-2,757 <span class=\"_ _b2\"> </span>-38,215 <span class=\"_ _ef\"> </span>-509 <span class=\"_ _11b\"> </span>-7,027 <span class=\"_ _83\"> </span>-9,763 <span class=\"_ _5a\"> </span>-58,271</div>\n<div class=\"t m3 x6 h51 y1062 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>quisition costs as at 31.12.22 <span class=\"_ _34e\"> </span>2,111,945 <span class=\"_ _a1\"> </span>3,373,098 <span class=\"_ _e9\"> </span>548,106 <span class=\"_ _a1\"> </span>1,175,064 <span class=\"_ _a1\"> </span>1,114,870 <span class=\"_ _2ff\"> </span>8,323,083</div>\n<div class=\"t m3 x6 hb y1063 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Accumulat<span class=\"_ _0\"></span>ed depreciations and write-downs as at 01.01.22 <span class=\"_ _ff\"> </span>-517,934 <span class=\"_ _2df\"> </span>-1,443,109 <span class=\"_ _f5\"> </span>-222,921 <span class=\"_ _f5\"> </span>-150,199 <span class=\"_ _8a\"> </span>0 <span class=\"_ _366\"> </span>-2,334,163</div>\n<div class=\"t m3 x6 hb y1064 ff4 fs7 fc1 sc0 ls0 ws4a5\" style=\"z-index: 40;\">Reclassification <span class=\"_ _21f\"> </span>18,118 <span class=\"_ _a9\"> </span>38,087 -38,498 -28,346 <span class=\"_ _378\"> </span>0 <span class=\"_ _5e\"></span>-10,639</div>\n<div class=\"t m3 x6 hb y1065 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Depreciations during the year <span class=\"_ _376\"> </span>-77,220 <span class=\"_ _f5\"> </span>-252,802 <span class=\"_ _b2\"> </span>-58,987 <span class=\"_ _5a\"> </span>-47,168 <span class=\"_ _8a\"> </span>0 <span class=\"_ _28e\"> </span>-436,177</div>\n<div class=\"t m3 x6 hb y1066 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Accumulat<span class=\"_ _0\"></span>ed deprecations and write-downs on disposals and scr<span class=\"_ _0\"></span>apping <span class=\"_ _149\"> </span>24,926 <span class=\"_ _375\"> </span>67,661 <span class=\"_ _296\"> </span>73 <span class=\"_ _1b4\"> </span>3,053 <span class=\"_ _8a\"> </span>0 <span class=\"_ _132\"> </span>95,713</div>\n<div class=\"t m3 x6 hb y1067 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _1b\"> </span>783 <span class=\"_ _f0\"> </span>7,546 <span class=\"_ _8a\"> </span>9 <span class=\"_ _173\"> </span>1,006 <span class=\"_ _8a\"> </span>0 <span class=\"_ _173\"> </span>9,344</div>\n<div class=\"t m3 x6 h51 y1068 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>cumulated depreciations and write-downs as at 31.12.22 <span class=\"_ _ff\"> </span>-551,327 <span class=\"_ _2d5\"> </span>-1,582,617 <span class=\"_ _94\"> </span>-320,324 <span class=\"_ _16c\"> </span>-221,654 <span class=\"_ _32f\"> </span>0 <span class=\"_ _b0\"> </span>-2,675,922</div>\n<div class=\"t m3 x6 h51 y1069 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net book value as at 31.12.22 <span class=\"_ _57\"> </span>1,560,618 <span class=\"_ _2d8\"> </span>1,790,481 <span class=\"_ _e9\"> </span>227,782 <span class=\"_ _e9\"> </span>953,410 <span class=\"_ _a1\"> </span>1,114,870 <span class=\"_ _2ff\"> </span>5,647,161</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 23px; height: 772px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 23px; height: 772px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">Property<span class=\"_ _0\"></span>, plant, and equipment is capitalized at acquisition </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">cost, less ac<span class=\"_ _0\"></span>cumulated depreciation and write downs. When </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws1c\" style=\"z-index: 40;\">assets ar<span class=\"_ _0\"></span>e sold, or divested, the book value is deduct<span class=\"_ _0\"></span>ed, and </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws63\" style=\"z-index: 40;\">any loss or gain enter<span class=\"_ _0\"></span>ed to the Income Statement. Ordinary </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">depreciation commenc<span class=\"_ _0\"></span>es from the date on which the asset </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 wsb2\" style=\"z-index: 40;\">goes into normal oper<span class=\"_ _0\"></span>ation and is calculated based on its </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">economic lif<span class=\"_ _0\"></span>espan. Depreciation is assigned in a straigh<span class=\"_ _0\"></span>t line </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws141\" style=\"z-index: 40;\">over the e<span class=\"_ _0\"></span>xpected economic life<span class=\"_ _0\"></span>span of the assets, taking into </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">consideration the e<span class=\"_ _0\"></span>stimated residual value<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 wsa5\" style=\"z-index: 40;\">If an asset comprise<span class=\"_ _0\"></span>s significant components with varying </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws24\" style=\"z-index: 40;\">lifespan, these c<span class=\"_ _0\"></span>omponents are depreciated separ<span class=\"_ _0\"></span>ately. The </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">scrap v<span class=\"_ _0\"></span>alue of the property<span class=\"_ _0\"></span>, plant<span class=\"_ _5e\"></span>, and equipment as well as </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws2b\" style=\"z-index: 40;\">the depreciation period and depreciation me<span class=\"_ _0\"></span>thod employed </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">are reas<span class=\"_ _0\"></span>sessed annually.</div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws4a6\" style=\"z-index: 40;\">Facilities under c<span class=\"_ _0\"></span>onstruction are not depr<span class=\"_ _0\"></span>eciated. </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws6f\" style=\"z-index: 40;\">Depreciation is charged to e<span class=\"_ _0\"></span>xpenses when the facilities are </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws49\" style=\"z-index: 40;\">ready f<span class=\"_ _0\"></span>or use. If the situation or circumstanc<span class=\"_ _0\"></span>es indicate that </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws2e1\" style=\"z-index: 40;\">the carrying amount of an asset c<span class=\"_ _0\"></span>annot be recov<span class=\"_ _0\"></span>ered, an </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws27a\" style=\"z-index: 40;\">assessment is made about whe<span class=\"_ _0\"></span>ther to write-down its value<span class=\"_ _0\"></span>. If </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">the reco<span class=\"_ _0\"></span>verable value o<span class=\"_ _0\"></span>f the assets is less than the carrying </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">amount and the impairment is not expect<span class=\"_ _0\"></span>ed to be temporary<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws27e\" style=\"z-index: 40;\">the assets ar<span class=\"_ _0\"></span>e written down to the reco<span class=\"_ _0\"></span>verable v<span class=\"_ _0\"></span>alue. The </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">reco<span class=\"_ _0\"></span>verable value is the gr<span class=\"_ _0\"></span>eater of net sales price or v<span class=\"_ _0\"></span>alue in </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">use. V<span class=\"_ _0\"></span>alue in use is the present value of the fu<span class=\"_ _0\"></span>ture cash flows, </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">which the asset will gener<span class=\"_ _0\"></span>ate.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 524px; width: 381px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 529px; width: 381px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 534px; width: 381px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 539px; width: 381px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag233": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">Property<span class=\"_ _0\"></span>, plant, and equipment is capitalized at acquisition </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">cost, less ac<span class=\"_ _0\"></span>cumulated depreciation and write downs. When </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws1c\" style=\"z-index: 40;\">assets ar<span class=\"_ _0\"></span>e sold, or divested, the book value is deduct<span class=\"_ _0\"></span>ed, and </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws63\" style=\"z-index: 40;\">any loss or gain enter<span class=\"_ _0\"></span>ed to the Income Statement. Ordinary </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">depreciation commenc<span class=\"_ _0\"></span>es from the date on which the asset </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 wsb2\" style=\"z-index: 40;\">goes into normal oper<span class=\"_ _0\"></span>ation and is calculated based on its </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">economic lif<span class=\"_ _0\"></span>espan. Depreciation is assigned in a straigh<span class=\"_ _0\"></span>t line </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws141\" style=\"z-index: 40;\">over the e<span class=\"_ _0\"></span>xpected economic life<span class=\"_ _0\"></span>span of the assets, taking into </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">consideration the e<span class=\"_ _0\"></span>stimated residual value<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 wsa5\" style=\"z-index: 40;\">If an asset comprise<span class=\"_ _0\"></span>s significant components with varying </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws24\" style=\"z-index: 40;\">lifespan, these c<span class=\"_ _0\"></span>omponents are depreciated separ<span class=\"_ _0\"></span>ately. The </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">scrap v<span class=\"_ _0\"></span>alue of the property<span class=\"_ _0\"></span>, plant<span class=\"_ _5e\"></span>, and equipment as well as </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws2b\" style=\"z-index: 40;\">the depreciation period and depreciation me<span class=\"_ _0\"></span>thod employed </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">are reas<span class=\"_ _0\"></span>sessed annually.</div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws4a6\" style=\"z-index: 40;\">Facilities under c<span class=\"_ _0\"></span>onstruction are not depr<span class=\"_ _0\"></span>eciated. </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws6f\" style=\"z-index: 40;\">Depreciation is charged to e<span class=\"_ _0\"></span>xpenses when the facilities are </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws49\" style=\"z-index: 40;\">ready f<span class=\"_ _0\"></span>or use. If the situation or circumstanc<span class=\"_ _0\"></span>es indicate that </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws2e1\" style=\"z-index: 40;\">the carrying amount of an asset c<span class=\"_ _0\"></span>annot be recov<span class=\"_ _0\"></span>ered, an </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws27a\" style=\"z-index: 40;\">assessment is made about whe<span class=\"_ _0\"></span>ther to write-down its value<span class=\"_ _0\"></span>. If </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">the reco<span class=\"_ _0\"></span>verable value o<span class=\"_ _0\"></span>f the assets is less than the carrying </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">amount and the impairment is not expect<span class=\"_ _0\"></span>ed to be temporary<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws27e\" style=\"z-index: 40;\">the assets ar<span class=\"_ _0\"></span>e written down to the reco<span class=\"_ _0\"></span>verable v<span class=\"_ _0\"></span>alue. The </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">reco<span class=\"_ _0\"></span>verable value is the gr<span class=\"_ _0\"></span>eater of net sales price or v<span class=\"_ _0\"></span>alue in </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">use. V<span class=\"_ _0\"></span>alue in use is the present value of the fu<span class=\"_ _0\"></span>ture cash flows, </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">which the asset will gener<span class=\"_ _0\"></span>ate.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 524px; width: 381px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 529px; width: 381px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag234": {
   "value": "\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">Property<span class=\"_ _0\"></span>, plant, and equipment is capitalized at acquisition </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">cost, less ac<span class=\"_ _0\"></span>cumulated depreciation and write downs. When </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws1c\" style=\"z-index: 40;\">assets ar<span class=\"_ _0\"></span>e sold, or divested, the book value is deduct<span class=\"_ _0\"></span>ed, and </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws63\" style=\"z-index: 40;\">any loss or gain enter<span class=\"_ _0\"></span>ed to the Income Statement. Ordinary </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">depreciation commenc<span class=\"_ _0\"></span>es from the date on which the asset </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 wsb2\" style=\"z-index: 40;\">goes into normal oper<span class=\"_ _0\"></span>ation and is calculated based on its </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">economic lif<span class=\"_ _0\"></span>espan. Depreciation is assigned in a straigh<span class=\"_ _0\"></span>t line </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws141\" style=\"z-index: 40;\">over the e<span class=\"_ _0\"></span>xpected economic life<span class=\"_ _0\"></span>span of the assets, taking into </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">consideration the e<span class=\"_ _0\"></span>stimated residual value<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 wsa5\" style=\"z-index: 40;\">If an asset comprise<span class=\"_ _0\"></span>s significant components with varying </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws24\" style=\"z-index: 40;\">lifespan, these c<span class=\"_ _0\"></span>omponents are depreciated separ<span class=\"_ _0\"></span>ately. The </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">scrap v<span class=\"_ _0\"></span>alue of the property<span class=\"_ _0\"></span>, plant<span class=\"_ _5e\"></span>, and equipment as well as </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws2b\" style=\"z-index: 40;\">the depreciation period and depreciation me<span class=\"_ _0\"></span>thod employed </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">are reas<span class=\"_ _0\"></span>sessed annually.</div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws4a6\" style=\"z-index: 40;\">Facilities under c<span class=\"_ _0\"></span>onstruction are not depr<span class=\"_ _0\"></span>eciated. </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws6f\" style=\"z-index: 40;\">Depreciation is charged to e<span class=\"_ _0\"></span>xpenses when the facilities are </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws49\" style=\"z-index: 40;\">ready f<span class=\"_ _0\"></span>or use. If the situation or circumstanc<span class=\"_ _0\"></span>es indicate that </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws2e1\" style=\"z-index: 40;\">the carrying amount of an asset c<span class=\"_ _0\"></span>annot be recov<span class=\"_ _0\"></span>ered, an </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws27a\" style=\"z-index: 40;\">assessment is made about whe<span class=\"_ _0\"></span>ther to write-down its value<span class=\"_ _0\"></span>. If </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">the reco<span class=\"_ _0\"></span>verable value o<span class=\"_ _0\"></span>f the assets is less than the carrying </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws12a\" style=\"z-index: 40;\">amount and the impairment is not expect<span class=\"_ _0\"></span>ed to be temporary<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws27e\" style=\"z-index: 40;\">the assets ar<span class=\"_ _0\"></span>e written down to the reco<span class=\"_ _0\"></span>verable v<span class=\"_ _0\"></span>alue. The </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">reco<span class=\"_ _0\"></span>verable value is the gr<span class=\"_ _0\"></span>eater of net sales price or v<span class=\"_ _0\"></span>alue in </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">use. V<span class=\"_ _0\"></span>alue in use is the present value of the fu<span class=\"_ _0\"></span>ture cash flows, </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">which the asset will gener<span class=\"_ _0\"></span>ate.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 524px; width: 381px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag235": {
   "value": "\n<div><br/></div>\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.3 LEASING</div>\n\n<div class=\"t m3 xb h51 y85 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _379\"> </span>Land and buildings <span class=\"_ _2fe\"> </span>Ships, and </div>\n<div class=\"t m3 xb h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Right of use <span class=\"_ _2f5\"> </span>&amp; properties <span class=\"_ _11a\"> </span>other equipment <span class=\"_ _12a\"> </span>TO<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL</div>\n<div class=\"t m3 xb hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Beginning balance 01.01.23 <span class=\"_ _2aa\"> </span>120,280 <span class=\"_ _1ea\"> </span>318,265 <span class=\"_ _28e\"> </span>438,545</div>\n<div class=\"t m3 xb hb yfd3 ff4 fs7 fc1 sc0 ls0 ws4a7\" style=\"z-index: 40;\">Additions <span class=\"_ _256\"> </span>4,700 <span class=\"_ _7f\"></span>90,069 94,769</div>\n<div class=\"t m3 xb hb yfd4 ff4 fs7 fc1 sc0 ls0 ws47f\" style=\"z-index: 40;\">Adjustments <span class=\"_ _361\"> </span>1,197 <span class=\"_ _7f\"> </span>5,094 6,291</div>\n<div class=\"t m3 xb hb yfd5 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Depreciation <span class=\"_ _50\"> </span>-8,906 <span class=\"_ _7f\"></span>-125,525 -134,431</div>\n<div class=\"t m3 xb hb yfd6 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Eff<span class=\"_ _0\"></span>ect of changes in currency ex<span class=\"_ _0\"></span>change rate <span class=\"_ _37a\"> </span>771 <span class=\"_ _d2\"> </span>7,332 <span class=\"_ _7a\"> </span>8,103</div>\n<div class=\"t m3 xb h51 yfd7 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ending balance 31.12.23 <span class=\"_ _37b\"> </span>118,042 <span class=\"_ _2e1\"> </span>295,235 <span class=\"_ _94\"> </span>413,277</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 604px; height: 183px; width: 751px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m3 xb h51 yfd8 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Lease liability</div>\n<div class=\"t m3 xb hb yfd9 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Beginning balance 01.01.23 <span class=\"_ _36c\"> </span>-145,021 <span class=\"_ _1b2\"> </span>-314,549  <span class=\"_ _14e\"> </span> -459,570</div>\n<div class=\"t m3 xb hb y1006 ff4 fs7 fc1 sc0 ls0 ws4a8\" style=\"z-index: 40;\">Additions <span class=\"_ _256\"> </span>-3,209 <span class=\"_ _7f\"></span>-92,628 -95,837</div>\n<div class=\"t m3 xb hb y106a ff4 fs7 fc1 sc0 ls0 ws4a9\" style=\"z-index: 40;\">Adjustments <span class=\"_ _4f\"> </span>-252 <span class=\"_ _130\"> </span>-4,053 -4,305</div>\n<div class=\"t m3 xb hb y106b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Lease payments <span class=\"_ _1d9\"> </span>13,551 <span class=\"_ _94\"> </span>117,993 <span class=\"_ _16c\"> </span>131,544</div>\n<div class=\"t m3 xb hb y106c ff4 fs7 fc1 sc0 ls0 ws4a9\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>ts <span class=\"_ _17d\"> </span>-2,450 <span class=\"_ _7f\"> </span>-7,243 -9,693</div>\n<div class=\"t m3 xb hb y106d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Eff<span class=\"_ _0\"></span>ect of changes in currency ex<span class=\"_ _0\"></span>change rate <span class=\"_ _308\"> </span>-8,199 <span class=\"_ _23b\"> </span>49,097 <span class=\"_ _91\"> </span> 40,898</div>\n<div class=\"t m3 xb h51 y106e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ending balance 31.12.23 <span class=\"_ _37c\"> </span>-145,580 <span class=\"_ _d6\"> </span>-251,383 <span class=\"_ _1b2\"> </span>-396,963</div>\n<div class=\"t m3 xb hb yfe1 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Current lease liability <span class=\"_ _2db\"> </span>-9,464 <span class=\"_ _339\"> </span>-56,384 <span class=\"_ _2e1\"> </span>-65,848</div>\n<div class=\"t m3 xb hb yfe2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Non-current lease liability <span class=\"_ _36d\"> </span>-136,116 <span class=\"_ _1b2\"> </span>-194,999 <span class=\"_ _2ff\"> </span>-331,115</div>\n<div class=\"t m3 xb h51 yfe3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 xb h51 y106f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Maturity analysis, undisc<span class=\"_ _0\"></span>ounted cash flow</div>\n<div class=\"t m3 xb hb y1070 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Up to 1 year <span class=\"_ _42\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _28e\"> </span>118,989</div>\n<div class=\"t m3 xb hb y1071 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">1-2 years <span class=\"_ _45\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _28e\"> </span>112,557</div>\n<div class=\"t m3 xb hb y1072 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2-3 years <span class=\"_ _45\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _1d2\"> </span>51,654</div>\n<div class=\"t m3 xb hb y1073 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">3-4 years <span class=\"_ _45\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _1d2\"> </span>38,215</div>\n<div class=\"t m3 xb hb y1074 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">4-5 years <span class=\"_ _45\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _1d2\"> </span>10,547</div>\n<div class=\"t m3 xb hb y1075 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">More than 5 year<span class=\"_ _0\"></span>s <span class=\"_ _267\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _28e\"> </span>100,985</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 173px; height: 638px; width: 752px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div class=\"t m3 x6 h51 y1076 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _267\"> </span>Land and buldings <span class=\"_ _2fe\"> </span>Ships, and </div>\n<div class=\"t m3 x6 h51 y1077 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Right of use <span class=\"_ _2f5\"> </span>&amp; properties <span class=\"_ _11a\"> </span>other equipment <span class=\"_ _12a\"> </span>TO<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL</div>\n<div class=\"t m3 x6 hb y1078 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Beginning balance 01.01.22 <span class=\"_ _2aa\"> </span>126,861 <span class=\"_ _1ea\"> </span>175,244 <span class=\"_ _28e\"> </span>302,105</div>\n<div class=\"t m3 x6 hb y102a ff4 fs7 fc1 sc0 ls0 ws4aa\" style=\"z-index: 40;\">Additions <span class=\"_ _272\"> </span>0 <span class=\"_ _7f\"> </span>253,383 253,383</div>\n<div class=\"t m3 x6 hb y102b ff4 fs7 fc1 sc0 ls0 ws4ab\" style=\"z-index: 40;\">Adjustments <span class=\"_ _37c\"> </span>4,184 -1,012 <span class=\"_ _1f\"> </span>3,172</div>\n<div class=\"t m3 x6 hb y1079 ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Depreciation <span class=\"_ _50\"> </span>-8,384 <span class=\"_ _316\"> </span>-95,070 -103,454</div>\n<div class=\"t m3 x6 hb y107a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Eff<span class=\"_ _0\"></span>ect of changes in currency ex<span class=\"_ _0\"></span>change rate <span class=\"_ _308\"> </span>-2,381 <span class=\"_ _18d\"> </span>-14,280 <span class=\"_ _78\"> </span>-16,661</div>\n<div class=\"t m3 x6 h51 y102e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ending balance 31.12.22 <span class=\"_ _37b\"> </span>120,280 <span class=\"_ _2e1\"> </span>318,265 <span class=\"_ _94\"> </span>438,545</div>\n<div class=\"t m3 x6 h51 y107b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Lease liability <span class=\"_ _23e\"> </span> <span class=\"_ _2dd\"> </span> </div>\n<div class=\"t m3 x6 hb y107c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Beginning balance 01.01.22 <span class=\"_ _36c\"> </span>-153,043 <span class=\"_ _1b2\"> </span>-180,378 <span class=\"_ _2ff\"> </span>-333,421</div>\n<div class=\"t m3 x6 hb y107d ff4 fs7 fc1 sc0 ls0 ws496\" style=\"z-index: 40;\">Additions <span class=\"_ _33\"> </span>0 <span class=\"_ _7f\"></span>-244,898 -244,898</div>\n<div class=\"t m3 x6 hb y107e ff4 fs7 fc1 sc0 ls0 ws4a7\" style=\"z-index: 40;\">Adjustments <span class=\"_ _37c\"> </span>-2,531 <span class=\"_ _7f\"> </span>15,261 12,730</div>\n<div class=\"t m3 x6 hb y1033 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Lease payments <span class=\"_ _1d9\"> </span>13,001 <span class=\"_ _161\"> </span>97,833 <span class=\"_ _28e\"> </span>110,834</div>\n<div class=\"t m3 x6 hb y1034 ff4 fs7 fc1 sc0 ls0 ws4a9\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>ts <span class=\"_ _17d\"> </span>-2,448 <span class=\"_ _7f\"> </span>-4,132 -6,580</div>\n<div class=\"t m3 x6 hb y107f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Eff<span class=\"_ _0\"></span>ect of changes in currency ex<span class=\"_ _0\"></span>change rate <span class=\"_ _b\"> </span>0 <span class=\"_ _d2\"> </span>1,765 <span class=\"_ _12b\"> </span>1,765</div>\n<div class=\"t m3 x6 h51 y1080 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ending balance 31.12.22 <span class=\"_ _37c\"> </span>-145,021 <span class=\"_ _d6\"> </span>-314,549 <span class=\"_ _1b2\"> </span>-459,570</div>\n<div class=\"t m3 x6 hb y1081 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Current lease liability <span class=\"_ _369\"> </span>-12,682 <span class=\"_ _339\"> </span>-93,533 <span class=\"_ _2ff\"> </span>-106,215</div>\n<div class=\"t m3 x6 hb y1082 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Non-current lease liability <span class=\"_ _36d\"> </span>-132,339 <span class=\"_ _1b2\"> </span>-221,016 <span class=\"_ _2ff\"> </span>-353,355</div>\n<div class=\"t m3 x6 h51 y1083 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 yf18 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Maturity analysis, undisc<span class=\"_ _0\"></span>ounted cash flow</div>\n<div class=\"t m3 x6 hb yf19 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Up to 1 year <span class=\"_ _42\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _28e\"> </span>106,215</div>\n<div class=\"t m3 x6 hb y1084 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">1-2 years <span class=\"_ _45\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _1d2\"> </span>96,670</div>\n<div class=\"t m3 x6 hb y1085 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2-3 years <span class=\"_ _45\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _1d2\"> </span>90,716</div>\n<div class=\"t m3 x6 hb y1086 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">3-4 years <span class=\"_ _45\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _1d2\"> </span>53,167</div>\n<div class=\"t m3 x6 hb y1087 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">4-5 years <span class=\"_ _45\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _1d2\"> </span>39,090</div>\n<div class=\"t m3 x6 hb y1088 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">More than 5 year<span class=\"_ _0\"></span>s <span class=\"_ _267\"> </span> <span class=\"_ _128\"> </span> <span class=\"_ _1d2\"> </span>73,712</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws1e3\" style=\"z-index: 40;\">Bakka <span class=\"_ _13d\"></span>frost has applied the rules for short<span class=\"_ _0\"></span>-term leases and </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws12b\" style=\"z-index: 40;\">leases with low value leasing as<span class=\"_ _0\"></span>sets and has expensed these </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws225\" style=\"z-index: 40;\">in the Income Stat<span class=\"_ _0\"></span>ement<span class=\"_ _5e\"></span>. The amount is not material t<span class=\"_ _0\"></span>o the </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Group.</div>\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y89 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>counting policies</div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws4ac\" style=\"z-index: 40;\">Based on the accounting <span class=\"_ _0\"></span>policy applied, Bakka <span class=\"_ _136\"></span>frost </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws13f\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>es a right-o<span class=\"_ _0\"></span>f-use asset and a lease liability at the </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws5b\" style=\"z-index: 40;\">commencement dat<span class=\"_ _0\"></span>e of the contract f<span class=\"_ _0\"></span>or all leases, conveying </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws14\" style=\"z-index: 40;\">the right to c<span class=\"_ _0\"></span>ontrol the use of an identified asset f<span class=\"_ _0\"></span>or a period. </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 wsca\" style=\"z-index: 40;\">The commencement dat<span class=\"_ _0\"></span>e is the date on which a lessor makes </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">an underlying asset av<span class=\"_ _0\"></span>ailable for use by a lessee.</div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws120\" style=\"z-index: 40;\">The right of use asse<span class=\"_ _0\"></span>ts is recognized at c<span class=\"_ _0\"></span>ost. The cost of the </div>\n<div class=\"t m0 xc hb y3f ff4 fs7 fc1 sc0 ls0 ws1b\" style=\"z-index: 40;\">asset consis<span class=\"_ _0\"></span>ts of the total discount<span class=\"_ _0\"></span>ed lease payments (the </div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 wsbc\" style=\"z-index: 40;\">lease obligation), plus lease payments paid at contr<span class=\"_ _0\"></span>act of the </div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">agreement (e.g., up<span class=\"_ _0\"></span>front payments) less any lease incentives </div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 wsd2\" style=\"z-index: 40;\">receiv<span class=\"_ _0\"></span>ed, plus any costs direc<span class=\"_ _0\"></span>tly related to the conclusion of </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws256\" style=\"z-index: 40;\">the agreement and the obligation to demolish or <span class=\"_ _0\"></span>restore the </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">asset after use<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 ws38b\" style=\"z-index: 40;\">Subsequent measurement of the leasing as<span class=\"_ _0\"></span>set is done </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">accor<span class=\"_ _0\"></span>ding to the same practice as f<span class=\"_ _0\"></span>or similar assets, that is </div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">owned by the c<span class=\"_ _0\"></span>ompany. This means that leased asse<span class=\"_ _0\"></span>ts are </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">classified as tangible fixed asse<span class=\"_ _0\"></span>ts, even if it is legally a right </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">of use asset.</div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">The lease obligation is rec<span class=\"_ _0\"></span>ognized at the present value of the </div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws28d\" style=\"z-index: 40;\">lease payments obtained b<span class=\"_ _0\"></span>y discounting the lease payments, </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 ws39d\" style=\"z-index: 40;\">using the company\u2019s marginal borr<span class=\"_ _0\"></span>owing rate, sinc<span class=\"_ _0\"></span>e the </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">internal rat<span class=\"_ _0\"></span>e cannot be reasonably defined.</div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws60\" style=\"z-index: 40;\">The lease payments consist o<span class=\"_ _0\"></span>f the fixed lease payments, </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws421\" style=\"z-index: 40;\">guaranteed r<span class=\"_ _0\"></span>esidual values and payment for e<span class=\"_ _0\"></span>xercise of </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws72\" style=\"z-index: 40;\">purchase option or payment f<span class=\"_ _0\"></span>or cancellation of lease when </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 wsd9\" style=\"z-index: 40;\">considered r<span class=\"_ _0\"></span>easonably certain that the options are e<span class=\"_ _0\"></span>xercised. </div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 wsd8\" style=\"z-index: 40;\">In addition, variable lease payments which ar<span class=\"_ _0\"></span>e adjusted, </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws20f\" style=\"z-index: 40;\">based on an index, whereas c<span class=\"_ _0\"></span>onsumption-based leasing </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws18\" style=\"z-index: 40;\">payments are not r<span class=\"_ _0\"></span>ecognized as part of the cos<span class=\"_ _0\"></span>t of the lease </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">asset and liability<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 659px; width: 377px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 664px; width: 377px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 48px; height: 747px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws161\" style=\"z-index: 40;\">The lease payments are distribu<span class=\"_ _0\"></span>ted between an instalment </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws290\" style=\"z-index: 40;\">portion and an interes<span class=\"_ _0\"></span>t portion. The lease obligation is </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws23e\" style=\"z-index: 40;\">recalculated at a c<span class=\"_ _0\"></span>onstant interes<span class=\"_ _0\"></span>t rate, corr<span class=\"_ _0\"></span>esponding to the </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws20b\" style=\"z-index: 40;\">discount rat<span class=\"_ _0\"></span>e used. At initial recognition, the v<span class=\"_ _0\"></span>alue of the </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws44\" style=\"z-index: 40;\">leased asset corr<span class=\"_ _0\"></span>esponds to the value of the lease obligation, </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws41c\" style=\"z-index: 40;\">unless upfr<span class=\"_ _0\"></span>ont payments and/or there are rec<span class=\"_ _0\"></span>overy </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">obligations regar<span class=\"_ _0\"></span>ding the asset.</div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws375\" style=\"z-index: 40;\">The Group chose to apply the tw<span class=\"_ _0\"></span>o practical exc<span class=\"_ _0\"></span>eptions in </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws77\" style=\"z-index: 40;\">IFRS 16 regar<span class=\"_ _0\"></span>ding short term leases and low value asset<span class=\"_ _0\"></span>s. </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws1ba\" style=\"z-index: 40;\">Short term leases repr<span class=\"_ _0\"></span>esent lease agreements shorter than </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws13e\" style=\"z-index: 40;\">12 months from the date o<span class=\"_ _0\"></span>f the contract, and low value asse<span class=\"_ _0\"></span>ts </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">repre<span class=\"_ _0\"></span>sent lease agreements that are lower than DKK 35,000 </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">each.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 532px; height: 263px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 532px; height: 263px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 532px; height: 263px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag236": {
   "value": "\n<div class=\"t m0 xc h45 y89 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ac<span class=\"_ _0\"></span>counting policies</div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws4ac\" style=\"z-index: 40;\">Based on the accounting <span class=\"_ _0\"></span>policy applied, Bakka <span class=\"_ _136\"></span>frost </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws13f\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>es a right-o<span class=\"_ _0\"></span>f-use asset and a lease liability at the </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws5b\" style=\"z-index: 40;\">commencement dat<span class=\"_ _0\"></span>e of the contract f<span class=\"_ _0\"></span>or all leases, conveying </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws14\" style=\"z-index: 40;\">the right to c<span class=\"_ _0\"></span>ontrol the use of an identified asset f<span class=\"_ _0\"></span>or a period. </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 wsca\" style=\"z-index: 40;\">The commencement dat<span class=\"_ _0\"></span>e is the date on which a lessor makes </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">an underlying asset av<span class=\"_ _0\"></span>ailable for use by a lessee.</div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws120\" style=\"z-index: 40;\">The right of use asse<span class=\"_ _0\"></span>ts is recognized at c<span class=\"_ _0\"></span>ost. The cost of the </div>\n<div class=\"t m0 xc hb y3f ff4 fs7 fc1 sc0 ls0 ws1b\" style=\"z-index: 40;\">asset consis<span class=\"_ _0\"></span>ts of the total discount<span class=\"_ _0\"></span>ed lease payments (the </div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 wsbc\" style=\"z-index: 40;\">lease obligation), plus lease payments paid at contr<span class=\"_ _0\"></span>act of the </div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">agreement (e.g., up<span class=\"_ _0\"></span>front payments) less any lease incentives </div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 wsd2\" style=\"z-index: 40;\">receiv<span class=\"_ _0\"></span>ed, plus any costs direc<span class=\"_ _0\"></span>tly related to the conclusion of </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws256\" style=\"z-index: 40;\">the agreement and the obligation to demolish or <span class=\"_ _0\"></span>restore the </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">asset after use<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 ws38b\" style=\"z-index: 40;\">Subsequent measurement of the leasing as<span class=\"_ _0\"></span>set is done </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">accor<span class=\"_ _0\"></span>ding to the same practice as f<span class=\"_ _0\"></span>or similar assets, that is </div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">owned by the c<span class=\"_ _0\"></span>ompany. This means that leased asse<span class=\"_ _0\"></span>ts are </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">classified as tangible fixed asse<span class=\"_ _0\"></span>ts, even if it is legally a right </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">of use asset.</div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">The lease obligation is rec<span class=\"_ _0\"></span>ognized at the present value of the </div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws28d\" style=\"z-index: 40;\">lease payments obtained b<span class=\"_ _0\"></span>y discounting the lease payments, </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 ws39d\" style=\"z-index: 40;\">using the company\u2019s marginal borr<span class=\"_ _0\"></span>owing rate, sinc<span class=\"_ _0\"></span>e the </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">internal rat<span class=\"_ _0\"></span>e cannot be reasonably defined.</div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws60\" style=\"z-index: 40;\">The lease payments consist o<span class=\"_ _0\"></span>f the fixed lease payments, </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws421\" style=\"z-index: 40;\">guaranteed r<span class=\"_ _0\"></span>esidual values and payment for e<span class=\"_ _0\"></span>xercise of </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws72\" style=\"z-index: 40;\">purchase option or payment f<span class=\"_ _0\"></span>or cancellation of lease when </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 wsd9\" style=\"z-index: 40;\">considered r<span class=\"_ _0\"></span>easonably certain that the options are e<span class=\"_ _0\"></span>xercised. </div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 wsd8\" style=\"z-index: 40;\">In addition, variable lease payments which ar<span class=\"_ _0\"></span>e adjusted, </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws20f\" style=\"z-index: 40;\">based on an index, whereas c<span class=\"_ _0\"></span>onsumption-based leasing </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws18\" style=\"z-index: 40;\">payments are not r<span class=\"_ _0\"></span>ecognized as part of the cos<span class=\"_ _0\"></span>t of the lease </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">asset and liability<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 659px; width: 377px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws161\" style=\"z-index: 40;\">The lease payments are distribu<span class=\"_ _0\"></span>ted between an instalment </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws290\" style=\"z-index: 40;\">portion and an interes<span class=\"_ _0\"></span>t portion. The lease obligation is </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws23e\" style=\"z-index: 40;\">recalculated at a c<span class=\"_ _0\"></span>onstant interes<span class=\"_ _0\"></span>t rate, corr<span class=\"_ _0\"></span>esponding to the </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws20b\" style=\"z-index: 40;\">discount rat<span class=\"_ _0\"></span>e used. At initial recognition, the v<span class=\"_ _0\"></span>alue of the </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws44\" style=\"z-index: 40;\">leased asset corr<span class=\"_ _0\"></span>esponds to the value of the lease obligation, </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws41c\" style=\"z-index: 40;\">unless upfr<span class=\"_ _0\"></span>ont payments and/or there are rec<span class=\"_ _0\"></span>overy </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">obligations regar<span class=\"_ _0\"></span>ding the asset.</div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws375\" style=\"z-index: 40;\">The Group chose to apply the tw<span class=\"_ _0\"></span>o practical exc<span class=\"_ _0\"></span>eptions in </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws77\" style=\"z-index: 40;\">IFRS 16 regar<span class=\"_ _0\"></span>ding short term leases and low value asset<span class=\"_ _0\"></span>s. </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws1ba\" style=\"z-index: 40;\">Short term leases repr<span class=\"_ _0\"></span>esent lease agreements shorter than </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws13e\" style=\"z-index: 40;\">12 months from the date o<span class=\"_ _0\"></span>f the contract, and low value asse<span class=\"_ _0\"></span>ts </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">repre<span class=\"_ _0\"></span>sent lease agreements that are lower than DKK 35,000 </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">each.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 532px; height: 263px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag237": {
   "value": "\n<div><br/></div>\n<div class=\"t m0 x6 h52 y41 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.4 C<span class=\"_ _0\"></span>OMP<span class=\"_ _0\"></span>ANIES IN THE GROUP</div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The consolidated ac<span class=\"_ _0\"></span>counts for 2023 include the f<span class=\"_ _0\"></span>ollowing subsidiaries and associates:</div>\n\n<div class=\"t m3 x6 h51 y1089 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Subsidiary Companies<span class=\"_ _36\"> </span>Currency<span class=\"_ _1d0\"> </span>Natur<span class=\"_ _0\"></span>e of Business<span class=\"_ _15a\"> </span>Head Offic<span class=\"_ _0\"></span>e<span class=\"_ _cf\"> </span>Ownership<span class=\"_ _33e\"> </span>Nominal share capital</div>\n<div class=\"t m3 x6 hb y108a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Farming P/F<span class=\"_ _37d\"> </span>DKK<span class=\"_ _c5\"> </span>Salmon farming<span class=\"_ _262\"> </span>Glyvrar<span class=\"_ _22a\"> </span>100%<span class=\"_ _1ac\"> </span>19,762,181</div>\n<div class=\"t m3 x6 hb y108b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost FSV P/F<span class=\"_ _2f\"> </span>DKK<span class=\"_ _c5\"> </span>Farming Service V<span class=\"_ _0\"></span>esselss<span class=\"_ _37e\"> </span>Glyvrar<span class=\"_ _ec\"> </span>100%<span class=\"_ _16b\"> </span>500,000</div>\n<div class=\"t m3 x6 hb y108c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Fre<span class=\"_ _0\"></span>shwater P/F<span class=\"_ _1da\"> </span>DKK<span class=\"_ _1d0\"> </span>Smolt farming<span class=\"_ _304\"> </span>Glyvrar<span class=\"_ _ec\"> </span>100%<span class=\"_ _16b\"> </span>500,000</div>\n<div class=\"t m3 x6 hb y108d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Proc<span class=\"_ _0\"></span>essing P/F<span class=\"_ _13\"> </span>DKK<span class=\"_ _1d0\"> </span>V<span class=\"_ _0\"></span>alue adding of salmon (VAP)<span class=\"_ _2af\"> </span>Glyvrar<span class=\"_ _ec\"> </span>100%<span class=\"_ _ca\"> </span>150,000,000</div>\n<div class=\"t m3 x6 hb y108e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Sales P/F<span class=\"_ _368\"> </span>DKK<span class=\"_ _c5\"> </span>Sales of salmon and V<span class=\"_ _0\"></span>AP products<span class=\"_ _20a\"> </span>Glyvrar<span class=\"_ _22a\"> </span>100%<span class=\"_ _16b\"> </span>667,000</div>\n<div class=\"t m3 x6 hb y108f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Packaging P/F*<span class=\"_ _1d3\"> </span>DKK<span class=\"_ _c5\"> </span>Production of s<span class=\"_ _0\"></span>tyrofoam bo<span class=\"_ _0\"></span>xes<span class=\"_ _1f7\"> </span>Glyvr<span class=\"_ _0\"></span>ar<span class=\"_ _22a\"> </span>100%<span class=\"_ _121\"> </span>N/A</div>\n<div class=\"t m3 x6 hb y1090 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Havsbr\u00fan P/F<span class=\"_ _2d9\"> </span>DKK<span class=\"_ _c5\"> </span>Production and sales of fishmeal, fish oil and fish feed<span class=\"_ _ee\"> </span>Fuglafj\u00f8r\u00f0ur<span class=\"_ _37f\"> </span>100%<span class=\"_ _f7\"> </span>2,000,000</div>\n<div class=\"t m3 x6 hb y1091 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost UK Ltd.<span class=\"_ _377\"> </span>GBP<span class=\"_ _c5\"> </span>Sales of salmon<span class=\"_ _380\"> </span>Grimsby<span class=\"_ _381\"> </span>100%<span class=\"_ _df\"> </span>2 GBP</div>\n<div class=\"t m3 x6 hb y1092 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost USA LLC<span class=\"_ _46\"> </span><span class=\"ls37 ws300\">USD<span class=\"_ _1d0\"> </span></span>Sales of salmon<span class=\"_ _262\"> </span><span class=\"ws2b5\">Clifton, New Jersey<span class=\"_ _82\"> </span></span>100%<span class=\"_ _216\"> </span>2,000,000 USD</div>\n<div class=\"t m3 x6 hb y1093 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">F\u00f6rka P/F<span class=\"_ _291\"> </span>DKK<span class=\"_ _c5\"> </span>Production of biogas and fertilizer<span class=\"_ _381\"> </span>Glyvrar<span class=\"_ _ec\"> </span>100%<span class=\"_ _19b\"> </span>5,000,000</div>\n<div class=\"t m3 x6 hb y1094 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Scotland Limit<span class=\"_ _0\"></span>ed<span class=\"_ _37f\"> </span>GBP<span class=\"_ _1d0\"> </span>Salmon F<span class=\"_ _0\"></span>arming<span class=\"_ _29d\"> </span>Edinburgh<span class=\"_ _382\"> </span>100%<span class=\"_ _d2\"> </span>20,000,000 GBP</div>\n<div class=\"t m3 x6 hb y1095 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sv\u00ednoy<span class=\"_ _0\"></span>ar rognkelsisst<span class=\"_ _0\"></span>\u00f8\u00f0 Sp/f<span class=\"_ _383\"> </span>DKK<span class=\"_ _c5\"> </span>Lumpfish farming<span class=\"_ _384\"> </span>Sv\u00ednoy<span class=\"_ _2ac\"> </span>100%<span class=\"_ _f7\"> </span>8,102,222</div>\n<div class=\"t m3 x6 hb y1096 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe Seafood 2011 P/F<span class=\"_ _277\"> </span>DKK<span class=\"_ _1d0\"> </span>T<span class=\"_ _0\"></span>rading fish<span class=\"_ _29a\"> </span>Glyvr<span class=\"_ _0\"></span>ar<span class=\"_ _22a\"> </span>100%<span class=\"_ _19b\"> </span>2,000,000</div>\n<div class=\"t m3 x6 hb y1097 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Fr<span class=\"_ _0\"></span>ance SARL<span class=\"_ _1fa\"> </span>EUR<span class=\"_ _1d0\"> </span>T<span class=\"_ _0\"></span>rading fish<span class=\"_ _29a\"> </span>Boulogne<span class=\"_ _0\"></span>, France<span class=\"_ _125\"> </span>100%<span class=\"_ _1a4\"> </span>160,000 EUR</div>\n<div class=\"t m3 x6 hb y1098 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Munkebo Seaf<span class=\"_ _0\"></span>ood A/S<span class=\"_ _1ca\"> </span>DKK<span class=\"_ _1d0\"> </span>Pr<span class=\"_ _0\"></span>oduction and sales of canned fish<span class=\"_ _2a3\"> </span>Munkebo<span class=\"_ _121\"> </span>90%<span class=\"_ _f7\"> </span>1,800,000</div>\n<div class=\"t m3 x6 hb y1099 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FarCargo P/F<span class=\"_ _309\"> </span>DKK<span class=\"_ _1d0\"> </span>Fr<span class=\"_ _0\"></span>eight transportation of goods<span class=\"_ _385\"> </span>Glyvrar<span class=\"_ _386\"> </span>70%<span class=\"_ _f7\"> </span>4,666,667</div>\n<div class=\"t m0 x6 h8 y109a ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m0 x6 h8 y109b ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">*Bakka <span class=\"_ _172\"></span>fros<span class=\"_ _0\"></span>t Packaging P/F merged into Bakka <span class=\"_ _172\"></span>fros<span class=\"_ _0\"></span>t Processing P/F</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 33px; height: 404px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 33px; height: 464px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m3 x6 h51 yee5 ff13 fs7 fc1 sc0 ls0 ws4ad\" style=\"z-index: 40;\"> <span class=\"_ _387\"></span> <span class=\"_ _da\"> </span>    <span class=\"_ _388\"></span>Carrying <span class=\"_ _330\"></span>Carrying<span class=\"_ _0\"></span><span class=\"ws0\"> </span></div>\n<div class=\"t m3 x6 h51 y1027 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Associated Companies <span class=\"_ _339\"> </span>Head  <span class=\"_ _11b\"> </span>  <span class=\"_ _16c\"> </span>Net <span class=\"_ _e3\"> </span>Share of <span class=\"_ _2e\"> </span>value <span class=\"_ _1b0\"> </span>value </div>\n<div class=\"t m3 x6 h51 y1028 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _1d7\"> </span>Office <span class=\"_ _131\"> </span>Ownership <span class=\"_ _11e\"> </span>Additions <span class=\"_ _11e\"> </span>the result <span class=\"_ _b0\"> </span>2023 <span class=\"_ _2ff\"> </span>2022</div>\n<div class=\"t m3 x6 hb y1029 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Pelagos P/F <span class=\"_ _ef\"> </span>Fuglafj\u00f8r\u00f0ur <span class=\"_ _104\"> </span>30% <span class=\"_ _62\"> </span>-12,029 <span class=\"_ _109\"> </span>7,864 <span class=\"_ _77\"> </span>94,569 <span class=\"_ _bf\"> </span>98,734</div>\n<div class=\"t m3 x6 hb y102a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Salmon Prot<span class=\"_ _0\"></span>eins P/F * <span class=\"_ _2ae\"> </span>Ei\u00f0i <span class=\"_ _104\"> </span>79% <span class=\"_ _132\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _109\"> </span>5,176  <span class=\"_ _14e\"> </span>5,176 </div>\n<div class=\"t m3 x6 hb y102b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FF Skagen A/S <span class=\"_ _1b1\"> </span>Skagen <span class=\"_ _104\"> </span>25% <span class=\"_ _75\"> </span>-4,064 <span class=\"_ _77\"> </span>62,671 <span class=\"_ _ee\"> </span>187,973 <span class=\"_ _fc\"> </span>129,366</div>\n<div class=\"t m3 x6 h51 y102c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal  <span class=\"_ _362\"> </span>  <span class=\"_ _a2\"> </span>  <span class=\"_ _a2\"> </span>  <span class=\"_ _a2\"> </span>  <span class=\"_ _e3\"> </span>287,718 <span class=\"_ _107\"> </span>233,276</div>\n<div class=\"t m3 x6 h51 y109c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _2a1\"> </span> <span class=\"_ _1aa\"> </span>T<span class=\"_ _5d\"></span>otal assets <span class=\"_ _139\"> </span>T<span class=\"_ _0\"></span>otal assets  <span class=\"_ _15c\"> </span>Equity <span class=\"_ _2f4\"> </span>Equity <span class=\"_ _364\"> </span><span class=\"ws4ae\">Result Result</span> </div>\n<div class=\"t m3 x6 h51 y109d ff13 fs7 fc1 sc0 ls0 ws4af\" style=\"z-index: 40;\"> <span class=\"_ _389\"></span> <span class=\"_ _38a\"></span> <span class=\"_ _da\"> </span>2023 2022 2023 2022 <span class=\"ws4b0\">2023 2022</span></div>\n<div class=\"t m3 x6 hb yf2e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Pelagos P/F ** <span class=\"_ _1a4\"> </span>499,642  <span class=\"_ _d9\"> </span>499,642  <span class=\"_ _d9\"> </span>325,967  <span class=\"_ _16a\"> </span>325,967  <span class=\"_ _241\"> </span>79,500  <span class=\"_ _14c\"> </span>79,500 </div>\n<div class=\"t m3 x6 hb yf25 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Salmon Prot<span class=\"_ _0\"></span>eins P/F */** <span class=\"_ _2d4\"> </span>9,489  <span class=\"_ _120\"> </span>9,489  <span class=\"_ _2f4\"> </span>6,577  <span class=\"_ _120\"> </span>6,577  <span class=\"_ _2d4\"> </span>393  <span class=\"_ _ff\"> </span>393 </div>\n<div class=\"t m3 x6 hb yf2f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FF Skagen A/S** <span class=\"_ _11b\"> </span>1,410,514  <span class=\"_ _d5\"> </span>1,410,514  <span class=\"_ _d9\"> </span>566,490  <span class=\"_ _d9\"> </span>566,490  <span class=\"_ _d9\"> </span>128,494  <span class=\"_ _e3\"> </span>128,494 </div>\n<div class=\"t m0 x6 h8 y109e ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">*Vo<span class=\"_ _0\"></span>ting rights 30%. The voting rights are limit<span class=\"_ _0\"></span>ed in the Articles of Association of P/f Salmon Proteins.</div>\n<div class=\"t m0 x6 h8 y109f ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">**Information from 2022</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 478px; height: 328px; width: 755px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h52 y10a0 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.5 SHARES AND HOLDINGS IN O<span class=\"_ _0\"></span>THER COMP<span class=\"_ _5d\"></span>ANIES</div>\n<div class=\"t m3 x6 h51 y10a1 ff13 fs7 fc1 sc0 ls0 ws4ad\" style=\"z-index: 40;\"> <span class=\"_ _387\"></span> <span class=\"_ _da\"> </span>    <span class=\"ws0\"> <span class=\"_ _ef\"> </span> </span></div>\n<div class=\"t m3 x6 h51 y10a2 ff13 fs7 fc1 sc0 ls0 ws4ad\" style=\"z-index: 40;\">DKK <span class=\"_ _38b\"></span>1,000 <span class=\"_ _339\"> </span>    <span class=\"_ _141\"></span><span class=\"ws4b0\">2023 2022</span></div>\n<div class=\"t m3 x6 h51 y10a3 ff13 fs7 fc1 sc0 ls0 ws4ad\" style=\"z-index: 40;\">Companies <span class=\"_ _2e1\"> </span>    </div>\n<div class=\"t m3 x6 hb y10a4 ff4 fs7 fc1 sc0 ls0 ws4a1\" style=\"z-index: 40;\">Others <span class=\"_ _371\"></span> <span class=\"_ _216\"> </span>    <span class=\"_ _137\"></span>983 <span class=\"_ _30d\"></span>933</div>\n<div class=\"t m3 x6 h51 y10a5 ff13 fs7 fc1 sc0 ls0 ws4ad\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _296\"> </span>    <span class=\"_ _32d\"></span>983 <span class=\"_ _30d\"></span>933</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 312px; height: 135px; width: 754px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws4f\" style=\"z-index: 40;\">Investments in o<span class=\"_ _0\"></span>ther companies are classified as av<span class=\"_ _0\"></span>ailable for </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">sale. Shares and holding<span class=\"_ _0\"></span>s in which the Group does not have </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws10e\" style=\"z-index: 40;\">significant influence ar<span class=\"_ _0\"></span>e valued at cost as f<span class=\"_ _0\"></span>air value cannot be </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">measured reliably<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 95px; width: 358px; z-index: 4;\"><br/></div>\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 100px; width: 363px; z-index: 3;\"><br/></div>\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 105px; width: 368px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 311px; height: 484px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag238": {
   "value": "\n<div class=\"t m3 x6 h51 y1089 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Subsidiary Companies<span class=\"_ _36\"> </span>Currency<span class=\"_ _1d0\"> </span>Natur<span class=\"_ _0\"></span>e of Business<span class=\"_ _15a\"> </span>Head Offic<span class=\"_ _0\"></span>e<span class=\"_ _cf\"> </span>Ownership<span class=\"_ _33e\"> </span>Nominal share capital</div>\n<div class=\"t m3 x6 hb y108a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Farming P/F<span class=\"_ _37d\"> </span>DKK<span class=\"_ _c5\"> </span>Salmon farming<span class=\"_ _262\"> </span>Glyvrar<span class=\"_ _22a\"> </span>100%<span class=\"_ _1ac\"> </span>19,762,181</div>\n<div class=\"t m3 x6 hb y108b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost FSV P/F<span class=\"_ _2f\"> </span>DKK<span class=\"_ _c5\"> </span>Farming Service V<span class=\"_ _0\"></span>esselss<span class=\"_ _37e\"> </span>Glyvrar<span class=\"_ _ec\"> </span>100%<span class=\"_ _16b\"> </span>500,000</div>\n<div class=\"t m3 x6 hb y108c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Fre<span class=\"_ _0\"></span>shwater P/F<span class=\"_ _1da\"> </span>DKK<span class=\"_ _1d0\"> </span>Smolt farming<span class=\"_ _304\"> </span>Glyvrar<span class=\"_ _ec\"> </span>100%<span class=\"_ _16b\"> </span>500,000</div>\n<div class=\"t m3 x6 hb y108d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Proc<span class=\"_ _0\"></span>essing P/F<span class=\"_ _13\"> </span>DKK<span class=\"_ _1d0\"> </span>V<span class=\"_ _0\"></span>alue adding of salmon (VAP)<span class=\"_ _2af\"> </span>Glyvrar<span class=\"_ _ec\"> </span>100%<span class=\"_ _ca\"> </span>150,000,000</div>\n<div class=\"t m3 x6 hb y108e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Sales P/F<span class=\"_ _368\"> </span>DKK<span class=\"_ _c5\"> </span>Sales of salmon and V<span class=\"_ _0\"></span>AP products<span class=\"_ _20a\"> </span>Glyvrar<span class=\"_ _22a\"> </span>100%<span class=\"_ _16b\"> </span>667,000</div>\n<div class=\"t m3 x6 hb y108f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Packaging P/F*<span class=\"_ _1d3\"> </span>DKK<span class=\"_ _c5\"> </span>Production of s<span class=\"_ _0\"></span>tyrofoam bo<span class=\"_ _0\"></span>xes<span class=\"_ _1f7\"> </span>Glyvr<span class=\"_ _0\"></span>ar<span class=\"_ _22a\"> </span>100%<span class=\"_ _121\"> </span>N/A</div>\n<div class=\"t m3 x6 hb y1090 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Havsbr\u00fan P/F<span class=\"_ _2d9\"> </span>DKK<span class=\"_ _c5\"> </span>Production and sales of fishmeal, fish oil and fish feed<span class=\"_ _ee\"> </span>Fuglafj\u00f8r\u00f0ur<span class=\"_ _37f\"> </span>100%<span class=\"_ _f7\"> </span>2,000,000</div>\n<div class=\"t m3 x6 hb y1091 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost UK Ltd.<span class=\"_ _377\"> </span>GBP<span class=\"_ _c5\"> </span>Sales of salmon<span class=\"_ _380\"> </span>Grimsby<span class=\"_ _381\"> </span>100%<span class=\"_ _df\"> </span>2 GBP</div>\n<div class=\"t m3 x6 hb y1092 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost USA LLC<span class=\"_ _46\"> </span><span class=\"ls37 ws300\">USD<span class=\"_ _1d0\"> </span></span>Sales of salmon<span class=\"_ _262\"> </span><span class=\"ws2b5\">Clifton, New Jersey<span class=\"_ _82\"> </span></span>100%<span class=\"_ _216\"> </span>2,000,000 USD</div>\n<div class=\"t m3 x6 hb y1093 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">F\u00f6rka P/F<span class=\"_ _291\"> </span>DKK<span class=\"_ _c5\"> </span>Production of biogas and fertilizer<span class=\"_ _381\"> </span>Glyvrar<span class=\"_ _ec\"> </span>100%<span class=\"_ _19b\"> </span>5,000,000</div>\n<div class=\"t m3 x6 hb y1094 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Scotland Limit<span class=\"_ _0\"></span>ed<span class=\"_ _37f\"> </span>GBP<span class=\"_ _1d0\"> </span>Salmon F<span class=\"_ _0\"></span>arming<span class=\"_ _29d\"> </span>Edinburgh<span class=\"_ _382\"> </span>100%<span class=\"_ _d2\"> </span>20,000,000 GBP</div>\n<div class=\"t m3 x6 hb y1095 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sv\u00ednoy<span class=\"_ _0\"></span>ar rognkelsisst<span class=\"_ _0\"></span>\u00f8\u00f0 Sp/f<span class=\"_ _383\"> </span>DKK<span class=\"_ _c5\"> </span>Lumpfish farming<span class=\"_ _384\"> </span>Sv\u00ednoy<span class=\"_ _2ac\"> </span>100%<span class=\"_ _f7\"> </span>8,102,222</div>\n<div class=\"t m3 x6 hb y1096 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Far<span class=\"_ _0\"></span>oe Seafood 2011 P/F<span class=\"_ _277\"> </span>DKK<span class=\"_ _1d0\"> </span>T<span class=\"_ _0\"></span>rading fish<span class=\"_ _29a\"> </span>Glyvr<span class=\"_ _0\"></span>ar<span class=\"_ _22a\"> </span>100%<span class=\"_ _19b\"> </span>2,000,000</div>\n<div class=\"t m3 x6 hb y1097 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _b5\"></span>frost Fr<span class=\"_ _0\"></span>ance SARL<span class=\"_ _1fa\"> </span>EUR<span class=\"_ _1d0\"> </span>T<span class=\"_ _0\"></span>rading fish<span class=\"_ _29a\"> </span>Boulogne<span class=\"_ _0\"></span>, France<span class=\"_ _125\"> </span>100%<span class=\"_ _1a4\"> </span>160,000 EUR</div>\n<div class=\"t m3 x6 hb y1098 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Munkebo Seaf<span class=\"_ _0\"></span>ood A/S<span class=\"_ _1ca\"> </span>DKK<span class=\"_ _1d0\"> </span>Pr<span class=\"_ _0\"></span>oduction and sales of canned fish<span class=\"_ _2a3\"> </span>Munkebo<span class=\"_ _121\"> </span>90%<span class=\"_ _f7\"> </span>1,800,000</div>\n<div class=\"t m3 x6 hb y1099 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FarCargo P/F<span class=\"_ _309\"> </span>DKK<span class=\"_ _1d0\"> </span>Fr<span class=\"_ _0\"></span>eight transportation of goods<span class=\"_ _385\"> </span>Glyvrar<span class=\"_ _386\"> </span>70%<span class=\"_ _f7\"> </span>4,666,667</div>\n<div class=\"t m0 x6 h8 y109a ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m0 x6 h8 y109b ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">*Bakka <span class=\"_ _172\"></span>fros<span class=\"_ _0\"></span>t Packaging P/F merged into Bakka <span class=\"_ _172\"></span>fros<span class=\"_ _0\"></span>t Processing P/F</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 33px; height: 404px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag239": {
   "value": "\n<div class=\"t m3 x6 h51 yee5 ff13 fs7 fc1 sc0 ls0 ws4ad\" style=\"z-index: 40;\"> <span class=\"_ _387\"></span> <span class=\"_ _da\"> </span>    <span class=\"_ _388\"></span>Carrying <span class=\"_ _330\"></span>Carrying<span class=\"_ _0\"></span><span class=\"ws0\"> </span></div>\n<div class=\"t m3 x6 h51 y1027 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Associated Companies <span class=\"_ _339\"> </span>Head  <span class=\"_ _11b\"> </span>  <span class=\"_ _16c\"> </span>Net <span class=\"_ _e3\"> </span>Share of <span class=\"_ _2e\"> </span>value <span class=\"_ _1b0\"> </span>value </div>\n<div class=\"t m3 x6 h51 y1028 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _1d7\"> </span>Office <span class=\"_ _131\"> </span>Ownership <span class=\"_ _11e\"> </span>Additions <span class=\"_ _11e\"> </span>the result <span class=\"_ _b0\"> </span>2023 <span class=\"_ _2ff\"> </span>2022</div>\n<div class=\"t m3 x6 hb y1029 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Pelagos P/F <span class=\"_ _ef\"> </span>Fuglafj\u00f8r\u00f0ur <span class=\"_ _104\"> </span>30% <span class=\"_ _62\"> </span>-12,029 <span class=\"_ _109\"> </span>7,864 <span class=\"_ _77\"> </span>94,569 <span class=\"_ _bf\"> </span>98,734</div>\n<div class=\"t m3 x6 hb y102a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Salmon Prot<span class=\"_ _0\"></span>eins P/F * <span class=\"_ _2ae\"> </span>Ei\u00f0i <span class=\"_ _104\"> </span>79% <span class=\"_ _132\"> </span>0 <span class=\"_ _132\"> </span>0 <span class=\"_ _109\"> </span>5,176  <span class=\"_ _14e\"> </span>5,176 </div>\n<div class=\"t m3 x6 hb y102b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FF Skagen A/S <span class=\"_ _1b1\"> </span>Skagen <span class=\"_ _104\"> </span>25% <span class=\"_ _75\"> </span>-4,064 <span class=\"_ _77\"> </span>62,671 <span class=\"_ _ee\"> </span>187,973 <span class=\"_ _fc\"> </span>129,366</div>\n<div class=\"t m3 x6 h51 y102c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal  <span class=\"_ _362\"> </span>  <span class=\"_ _a2\"> </span>  <span class=\"_ _a2\"> </span>  <span class=\"_ _a2\"> </span>  <span class=\"_ _e3\"> </span>287,718 <span class=\"_ _107\"> </span>233,276</div>\n<div class=\"t m3 x6 h51 y109c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _2a1\"> </span> <span class=\"_ _1aa\"> </span>T<span class=\"_ _5d\"></span>otal assets <span class=\"_ _139\"> </span>T<span class=\"_ _0\"></span>otal assets  <span class=\"_ _15c\"> </span>Equity <span class=\"_ _2f4\"> </span>Equity <span class=\"_ _364\"> </span><span class=\"ws4ae\">Result Result</span> </div>\n<div class=\"t m3 x6 h51 y109d ff13 fs7 fc1 sc0 ls0 ws4af\" style=\"z-index: 40;\"> <span class=\"_ _389\"></span> <span class=\"_ _38a\"></span> <span class=\"_ _da\"> </span>2023 2022 2023 2022 <span class=\"ws4b0\">2023 2022</span></div>\n<div class=\"t m3 x6 hb yf2e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Pelagos P/F ** <span class=\"_ _1a4\"> </span>499,642  <span class=\"_ _d9\"> </span>499,642  <span class=\"_ _d9\"> </span>325,967  <span class=\"_ _16a\"> </span>325,967  <span class=\"_ _241\"> </span>79,500  <span class=\"_ _14c\"> </span>79,500 </div>\n<div class=\"t m3 x6 hb yf25 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Salmon Prot<span class=\"_ _0\"></span>eins P/F */** <span class=\"_ _2d4\"> </span>9,489  <span class=\"_ _120\"> </span>9,489  <span class=\"_ _2f4\"> </span>6,577  <span class=\"_ _120\"> </span>6,577  <span class=\"_ _2d4\"> </span>393  <span class=\"_ _ff\"> </span>393 </div>\n<div class=\"t m3 x6 hb yf2f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FF Skagen A/S** <span class=\"_ _11b\"> </span>1,410,514  <span class=\"_ _d5\"> </span>1,410,514  <span class=\"_ _d9\"> </span>566,490  <span class=\"_ _d9\"> </span>566,490  <span class=\"_ _d9\"> </span>128,494  <span class=\"_ _e3\"> </span>128,494 </div>\n<div class=\"t m0 x6 h8 y109e ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">*Vo<span class=\"_ _0\"></span>ting rights 30%. The voting rights are limit<span class=\"_ _0\"></span>ed in the Articles of Association of P/f Salmon Proteins.</div>\n<div class=\"t m0 x6 h8 y109f ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">**Information from 2022</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 478px; height: 328px; width: 755px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag240": {
   "value": "\n<div class=\"t m0 x6 h52 y10a0 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.5 SHARES AND HOLDINGS IN O<span class=\"_ _0\"></span>THER COMP<span class=\"_ _5d\"></span>ANIES</div>\n<div class=\"t m3 x6 h51 y10a1 ff13 fs7 fc1 sc0 ls0 ws4ad\" style=\"z-index: 40;\"> <span class=\"_ _387\"></span> <span class=\"_ _da\"> </span>    <span class=\"ws0\"> <span class=\"_ _ef\"> </span> </span></div>\n<div class=\"t m3 x6 h51 y10a2 ff13 fs7 fc1 sc0 ls0 ws4ad\" style=\"z-index: 40;\">DKK <span class=\"_ _38b\"></span>1,000 <span class=\"_ _339\"> </span>    <span class=\"_ _141\"></span><span class=\"ws4b0\">2023 2022</span></div>\n<div class=\"t m3 x6 h51 y10a3 ff13 fs7 fc1 sc0 ls0 ws4ad\" style=\"z-index: 40;\">Companies <span class=\"_ _2e1\"> </span>    </div>\n<div class=\"t m3 x6 hb y10a4 ff4 fs7 fc1 sc0 ls0 ws4a1\" style=\"z-index: 40;\">Others <span class=\"_ _371\"></span> <span class=\"_ _216\"> </span>    <span class=\"_ _137\"></span>983 <span class=\"_ _30d\"></span>933</div>\n<div class=\"t m3 x6 h51 y10a5 ff13 fs7 fc1 sc0 ls0 ws4ad\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _296\"> </span>    <span class=\"_ _32d\"></span>983 <span class=\"_ _30d\"></span>933</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 312px; height: 135px; width: 754px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws4f\" style=\"z-index: 40;\">Investments in o<span class=\"_ _0\"></span>ther companies are classified as av<span class=\"_ _0\"></span>ailable for </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">sale. Shares and holding<span class=\"_ _0\"></span>s in which the Group does not have </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws10e\" style=\"z-index: 40;\">significant influence ar<span class=\"_ _0\"></span>e valued at cost as f<span class=\"_ _0\"></span>air value cannot be </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">measured reliably<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 95px; width: 358px; z-index: 4;\"><br/></div>\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 100px; width: 363px; z-index: 3;\"><br/></div>\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 105px; width: 368px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "bakka:DisclosureOfSharesAndHoldingsInOtherCompaniesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag247": {
   "value": "\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws4f\" style=\"z-index: 40;\">Investments in o<span class=\"_ _0\"></span>ther companies are classified as av<span class=\"_ _0\"></span>ailable for </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">sale. Shares and holding<span class=\"_ _0\"></span>s in which the Group does not have </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws10e\" style=\"z-index: 40;\">significant influence ar<span class=\"_ _0\"></span>e valued at cost as f<span class=\"_ _0\"></span>air value cannot be </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">measured reliably<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 701px; height: 95px; width: 358px; z-index: 4;\"><br/></div>\n\n\n\n",
   "dimensions": {
    "concept": "bakka:DescriptionOfAccountingPolicyForSharesAndHoldingsInOtherCompaniesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag241": {
   "value": "\n<div><br/></div>\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.6 INVENT<span class=\"_ _0\"></span>ORY</div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 x6 hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Raw materials and goods in-pr<span class=\"_ _0\"></span>ogress <span class=\"_ _47\"> </span> <span class=\"_ _2fa\"> </span>911,369 <span class=\"_ _28e\"> </span>843,909</div>\n<div class=\"t m3 x6 hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Finished goods <span class=\"_ _38c\"> </span> <span class=\"_ _2fa\"> </span>237,419 <span class=\"_ _28e\"> </span>230,435</div>\n<div class=\"t m3 x6 h51 yfd4 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal invent<span class=\"_ _0\"></span>ory <span class=\"_ _2d3\"> </span> <span class=\"_ _2fe\"> </span>1,148,788 <span class=\"_ _b0\"> </span>1,074,344</div>\n<div class=\"t m0 x6 hb y434 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">Raw materials primarily consis<span class=\"_ _0\"></span>t of raw material to pr<span class=\"_ _0\"></span>oduce </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws12b\" style=\"z-index: 40;\">fishmeal, fish oil and fish feed and packaging mat<span class=\"_ _0\"></span>erials used </div>\n<div class=\"t m0 x6 hb y66 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">in proce<span class=\"_ _0\"></span>ssing.</div>\n<div class=\"t m0 x6 hb y68 ff4 fs7 fc1 sc0 ls0 ws118\" style=\"z-index: 40;\">Goods in-progre<span class=\"_ _0\"></span>ss include semi-finished products and spare </div>\n<div class=\"t m0 x6 hb y69 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">parts.</div>\n<div class=\"t m0 x6 hb y6a ff4 fs7 fc1 sc0 ls0 ws127\" style=\"z-index: 40;\">Finished products include all pr<span class=\"_ _0\"></span>oducts ready for sale<span class=\"_ _0\"></span>, such as </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws126\" style=\"z-index: 40;\">fish feed, fr<span class=\"_ _0\"></span>esh and frozen whole salmon, as well as pr<span class=\"_ _0\"></span>ocessed </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">salmon products. </div>\n<div class=\"t m0 x6 hb y6d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Inventories ar<span class=\"_ _0\"></span>e measured at full cost pric<span class=\"_ _0\"></span>e.</div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y6f ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 x6 hb y70 ff4 fs7 fc1 sc0 ls0 ws1a\" style=\"z-index: 40;\">Inventories c<span class=\"_ _0\"></span>onsist of inventories in the F<span class=\"_ _0\"></span>arming FO segment, </div>\n<div class=\"t m0 x6 hb y71 ff4 fs7 fc1 sc0 ls0 ws2f\" style=\"z-index: 40;\">Farming SCT segment, Fr<span class=\"_ _0\"></span>eshwater FO segment, F<span class=\"_ _0\"></span>reshwat<span class=\"_ _0\"></span>er </div>\n<div class=\"t m0 x6 hb y72 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SCT segment, Sales &amp; Other segment and the FOF segment.</div>\n<div class=\"t m0 x6 h45 y74 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Farming FO<span class=\"_ _0\"></span>, Farming SCT and </div>\n<div class=\"t m0 x6 h45 y75 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fresh<span class=\"_ _0\"></span>water F<span class=\"_ _0\"></span>O, Fresh<span class=\"_ _0\"></span>water SCT</div>\n<div class=\"t m0 x6 hb y76 ff4 fs7 fc1 sc0 ls0 ws11c\" style=\"z-index: 40;\">Inventories include mainly packaging mat<span class=\"_ _0\"></span>erials and finished </div>\n<div class=\"t m0 x6 hb y77 ff4 fs7 fc1 sc0 ls0 ws1f0\" style=\"z-index: 40;\">goods. Inventories o<span class=\"_ _0\"></span>f goods are stated at the lo<span class=\"_ _0\"></span>wer of cost </div>\n<div class=\"t m0 x6 hb y84 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">and net realizable v<span class=\"_ _0\"></span>alue. </div>\n<div class=\"t m0 x6 hb y79 ff4 fs7 fc1 sc0 ls0 ws9e\" style=\"z-index: 40;\">The cost o<span class=\"_ _0\"></span>f processed goods is a full pr<span class=\"_ _0\"></span>oduction cost that </div>\n<div class=\"t m0 x6 hb y7a ff4 fs7 fc1 sc0 ls0 ws3aa\" style=\"z-index: 40;\">includes direct material and per<span class=\"_ _0\"></span>sonnel costs, and a perc<span class=\"_ _0\"></span>entage </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 wse4\" style=\"z-index: 40;\">of indirect pr<span class=\"_ _0\"></span>ocessing cos<span class=\"_ _0\"></span>ts. Interest cos<span class=\"_ _0\"></span>ts are not included in </div>\n<div class=\"t m0 x6 hb y7c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the value of inv<span class=\"_ _0\"></span>entory. </div>\n<div class=\"t m0 x6 hb y7e ff4 fs7 fc1 sc0 ls0 ws23b\" style=\"z-index: 40;\">The cost pric<span class=\"_ _0\"></span>e of purchased goods is the acquisition pric<span class=\"_ _0\"></span>e. </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cost is based on the FIFO principle<span class=\"_ _0\"></span>. </div>\n<div class=\"t m0 xb hb y434 ff4 fs7 fc1 sc0 ls0 ws153\" style=\"z-index: 40;\">Net realizable v<span class=\"_ _0\"></span>alue is estimated sales price les<span class=\"_ _0\"></span>s selling </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">expenses.</div>\n<div class=\"t m0 xb h45 y67 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Services, and Sales &amp; Other</div>\n<div class=\"t m0 xb hb y68 ff4 fs7 fc1 sc0 ls0 wsa0\" style=\"z-index: 40;\">Inventories c<span class=\"_ _0\"></span>onsist of raw material, additiv<span class=\"_ _0\"></span>es, packaging </div>\n<div class=\"t m0 xb hb y69 ff4 fs7 fc1 sc0 ls0 ws14b\" style=\"z-index: 40;\">material and finished goods. Raw material in the V<span class=\"_ _0\"></span>AP unit </div>\n<div class=\"t m0 xb hb y83 ff4 fs7 fc1 sc0 ls0 ws20b\" style=\"z-index: 40;\">consists basic<span class=\"_ _0\"></span>ally of processed salmonids. Raw mat<span class=\"_ _0\"></span>erial is </div>\n<div class=\"t m0 xb hb y6a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">measured at f<span class=\"_ _0\"></span>air value at the time of harvesting. </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws1e7\" style=\"z-index: 40;\">Packaging material and additiv<span class=\"_ _0\"></span>es are valued at the lesser of </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws8e\" style=\"z-index: 40;\">cost or e<span class=\"_ _0\"></span>xpected sales price less sales c<span class=\"_ _0\"></span>osts. The FIFO principle </div>\n<div class=\"t m0 xb hb y6d ff4 fs7 fc1 sc0 ls0 ws22d\" style=\"z-index: 40;\">is used concerning the periodic as<span class=\"_ _0\"></span>signment of inventory cos<span class=\"_ _0\"></span>ts.</div>\n<div class=\"t m0 xb hb y6f ff4 fs7 fc1 sc0 ls0 ws103\" style=\"z-index: 40;\">Finished goods in inventory<span class=\"_ _0\"></span>, fresh or fr<span class=\"_ _0\"></span>ozen, are measured at </div>\n<div class=\"t m0 xb hb y70 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">the lesser of co<span class=\"_ _0\"></span>st or the expected sales price les<span class=\"_ _0\"></span>s sales costs. </div>\n<div class=\"t m0 xb hb y71 ff4 fs7 fc1 sc0 ls0 ws1c7\" style=\"z-index: 40;\">In a case, wher<span class=\"_ _0\"></span>e the cost price ex<span class=\"_ _0\"></span>ceeds the sales price less </div>\n<div class=\"t m0 xb hb y72 ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">sales cost, impairment is enter<span class=\"_ _0\"></span>ed and charged to the Income </div>\n<div class=\"t m0 xb hb y73 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 xb hb y75 ff4 fs7 fc1 sc0 ls0 ws4b1\" style=\"z-index: 40;\">The cost pric<span class=\"_ _0\"></span>e of goods produced in-house is the full pr<span class=\"_ _0\"></span>oduction </div>\n<div class=\"t m0 xb hb y76 ff4 fs7 fc1 sc0 ls0 ws66\" style=\"z-index: 40;\">cost, including pr<span class=\"_ _0\"></span>oduction costs, which can be only indirec<span class=\"_ _0\"></span>tly </div>\n<div class=\"t m0 xb hb y77 ff4 fs7 fc1 sc0 ls0 ws12f\" style=\"z-index: 40;\">allocated to pr<span class=\"_ _0\"></span>oduce goods, less general adminis<span class=\"_ _0\"></span>tration costs.</div>\n<div class=\"t m0 xb h45 y78 ff13 fsa fc1 sc0 ls4e ws4b2\" style=\"z-index: 40;\">FOF</div>\n<div class=\"t m0 xb hb y79 ff4 fs7 fc1 sc0 ls0 wse5\" style=\"z-index: 40;\">Raw materials and purchased c<span class=\"_ _0\"></span>ommodities are valued at the </div>\n<div class=\"t m0 xb hb y7a ff4 fs7 fc1 sc0 ls0 ws249\" style=\"z-index: 40;\">lower of his<span class=\"_ _0\"></span>torical cost and ne<span class=\"_ _0\"></span>t realizable value in acc<span class=\"_ _0\"></span>ordance </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">with the FIFO principle.</div>\n<div class=\"t m0 xb hb y7d ff4 fs7 fc1 sc0 ls0 ws1b0\" style=\"z-index: 40;\">Finished goods are fishmeal, oil and f<span class=\"_ _0\"></span>eed ready for delivery </div>\n<div class=\"t m0 xb hb y7e ff4 fs7 fc1 sc0 ls0 ws4a\" style=\"z-index: 40;\">to customer<span class=\"_ _14b\"></span>, valued at the lower of c<span class=\"_ _0\"></span>ost and net realizable </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws24b\" style=\"z-index: 40;\">value. The c<span class=\"_ _0\"></span>ost of finished goods includes any proc<span class=\"_ _0\"></span>essing </div>\n<div class=\"t m0 xb hb y80 ff4 fs7 fc1 sc0 ls0 ws36\" style=\"z-index: 40;\">costs that hav<span class=\"_ _0\"></span>e incurred. Proces<span class=\"_ _0\"></span>sing costs consist o<span class=\"_ _0\"></span>f logistics, </div>\n<div class=\"t m0 xb hb y81 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">handling and stor<span class=\"_ _0\"></span>age costs.</div>\n<div class=\"t m0 xc hb y434 ff4 fs7 fc1 sc0 ls0 ws4b1\" style=\"z-index: 40;\">The cost pric<span class=\"_ _0\"></span>e of goods produced in-house is the full pr<span class=\"_ _0\"></span>oduction </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws66\" style=\"z-index: 40;\">cost, including pr<span class=\"_ _0\"></span>oduction costs, which can be only indirec<span class=\"_ _0\"></span>tly </div>\n<div class=\"t m0 xc hb y66 ff4 fs7 fc1 sc0 ls0 ws12f\" style=\"z-index: 40;\">allocated to pr<span class=\"_ _0\"></span>oduce goods, less general adminis<span class=\"_ _0\"></span>tration costs. </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 30px; height: 622px; width: 371px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 67px; height: 342px; width: 369px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 589px; height: 63px; width: 367px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 30px; height: 627px; width: 371px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 67px; height: 347px; width: 369px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 589px; height: 68px; width: 367px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 29px; height: 766px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag242": {
   "value": "\n<div class=\"t m0 x6 h45 y6f ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 x6 hb y70 ff4 fs7 fc1 sc0 ls0 ws1a\" style=\"z-index: 40;\">Inventories c<span class=\"_ _0\"></span>onsist of inventories in the F<span class=\"_ _0\"></span>arming FO segment, </div>\n<div class=\"t m0 x6 hb y71 ff4 fs7 fc1 sc0 ls0 ws2f\" style=\"z-index: 40;\">Farming SCT segment, Fr<span class=\"_ _0\"></span>eshwater FO segment, F<span class=\"_ _0\"></span>reshwat<span class=\"_ _0\"></span>er </div>\n<div class=\"t m0 x6 hb y72 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SCT segment, Sales &amp; Other segment and the FOF segment.</div>\n<div class=\"t m0 x6 h45 y74 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Farming FO<span class=\"_ _0\"></span>, Farming SCT and </div>\n<div class=\"t m0 x6 h45 y75 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fresh<span class=\"_ _0\"></span>water F<span class=\"_ _0\"></span>O, Fresh<span class=\"_ _0\"></span>water SCT</div>\n<div class=\"t m0 x6 hb y76 ff4 fs7 fc1 sc0 ls0 ws11c\" style=\"z-index: 40;\">Inventories include mainly packaging mat<span class=\"_ _0\"></span>erials and finished </div>\n<div class=\"t m0 x6 hb y77 ff4 fs7 fc1 sc0 ls0 ws1f0\" style=\"z-index: 40;\">goods. Inventories o<span class=\"_ _0\"></span>f goods are stated at the lo<span class=\"_ _0\"></span>wer of cost </div>\n<div class=\"t m0 x6 hb y84 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">and net realizable v<span class=\"_ _0\"></span>alue. </div>\n<div class=\"t m0 x6 hb y79 ff4 fs7 fc1 sc0 ls0 ws9e\" style=\"z-index: 40;\">The cost o<span class=\"_ _0\"></span>f processed goods is a full pr<span class=\"_ _0\"></span>oduction cost that </div>\n<div class=\"t m0 x6 hb y7a ff4 fs7 fc1 sc0 ls0 ws3aa\" style=\"z-index: 40;\">includes direct material and per<span class=\"_ _0\"></span>sonnel costs, and a perc<span class=\"_ _0\"></span>entage </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 wse4\" style=\"z-index: 40;\">of indirect pr<span class=\"_ _0\"></span>ocessing cos<span class=\"_ _0\"></span>ts. Interest cos<span class=\"_ _0\"></span>ts are not included in </div>\n<div class=\"t m0 x6 hb y7c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the value of inv<span class=\"_ _0\"></span>entory. </div>\n<div class=\"t m0 x6 hb y7e ff4 fs7 fc1 sc0 ls0 ws23b\" style=\"z-index: 40;\">The cost pric<span class=\"_ _0\"></span>e of purchased goods is the acquisition pric<span class=\"_ _0\"></span>e. </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cost is based on the FIFO principle<span class=\"_ _0\"></span>. </div>\n<div class=\"t m0 xb hb y434 ff4 fs7 fc1 sc0 ls0 ws153\" style=\"z-index: 40;\">Net realizable v<span class=\"_ _0\"></span>alue is estimated sales price les<span class=\"_ _0\"></span>s selling </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">expenses.</div>\n<div class=\"t m0 xb h45 y67 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Services, and Sales &amp; Other</div>\n<div class=\"t m0 xb hb y68 ff4 fs7 fc1 sc0 ls0 wsa0\" style=\"z-index: 40;\">Inventories c<span class=\"_ _0\"></span>onsist of raw material, additiv<span class=\"_ _0\"></span>es, packaging </div>\n<div class=\"t m0 xb hb y69 ff4 fs7 fc1 sc0 ls0 ws14b\" style=\"z-index: 40;\">material and finished goods. Raw material in the V<span class=\"_ _0\"></span>AP unit </div>\n<div class=\"t m0 xb hb y83 ff4 fs7 fc1 sc0 ls0 ws20b\" style=\"z-index: 40;\">consists basic<span class=\"_ _0\"></span>ally of processed salmonids. Raw mat<span class=\"_ _0\"></span>erial is </div>\n<div class=\"t m0 xb hb y6a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">measured at f<span class=\"_ _0\"></span>air value at the time of harvesting. </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws1e7\" style=\"z-index: 40;\">Packaging material and additiv<span class=\"_ _0\"></span>es are valued at the lesser of </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws8e\" style=\"z-index: 40;\">cost or e<span class=\"_ _0\"></span>xpected sales price less sales c<span class=\"_ _0\"></span>osts. The FIFO principle </div>\n<div class=\"t m0 xb hb y6d ff4 fs7 fc1 sc0 ls0 ws22d\" style=\"z-index: 40;\">is used concerning the periodic as<span class=\"_ _0\"></span>signment of inventory cos<span class=\"_ _0\"></span>ts.</div>\n<div class=\"t m0 xb hb y6f ff4 fs7 fc1 sc0 ls0 ws103\" style=\"z-index: 40;\">Finished goods in inventory<span class=\"_ _0\"></span>, fresh or fr<span class=\"_ _0\"></span>ozen, are measured at </div>\n<div class=\"t m0 xb hb y70 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">the lesser of co<span class=\"_ _0\"></span>st or the expected sales price les<span class=\"_ _0\"></span>s sales costs. </div>\n<div class=\"t m0 xb hb y71 ff4 fs7 fc1 sc0 ls0 ws1c7\" style=\"z-index: 40;\">In a case, wher<span class=\"_ _0\"></span>e the cost price ex<span class=\"_ _0\"></span>ceeds the sales price less </div>\n<div class=\"t m0 xb hb y72 ff4 fs7 fc1 sc0 ls0 ws2a6\" style=\"z-index: 40;\">sales cost, impairment is enter<span class=\"_ _0\"></span>ed and charged to the Income </div>\n<div class=\"t m0 xb hb y73 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statement.</div>\n<div class=\"t m0 xb hb y75 ff4 fs7 fc1 sc0 ls0 ws4b1\" style=\"z-index: 40;\">The cost pric<span class=\"_ _0\"></span>e of goods produced in-house is the full pr<span class=\"_ _0\"></span>oduction </div>\n<div class=\"t m0 xb hb y76 ff4 fs7 fc1 sc0 ls0 ws66\" style=\"z-index: 40;\">cost, including pr<span class=\"_ _0\"></span>oduction costs, which can be only indirec<span class=\"_ _0\"></span>tly </div>\n<div class=\"t m0 xb hb y77 ff4 fs7 fc1 sc0 ls0 ws12f\" style=\"z-index: 40;\">allocated to pr<span class=\"_ _0\"></span>oduce goods, less general adminis<span class=\"_ _0\"></span>tration costs.</div>\n<div class=\"t m0 xb h45 y78 ff13 fsa fc1 sc0 ls4e ws4b2\" style=\"z-index: 40;\">FOF</div>\n<div class=\"t m0 xb hb y79 ff4 fs7 fc1 sc0 ls0 wse5\" style=\"z-index: 40;\">Raw materials and purchased c<span class=\"_ _0\"></span>ommodities are valued at the </div>\n<div class=\"t m0 xb hb y7a ff4 fs7 fc1 sc0 ls0 ws249\" style=\"z-index: 40;\">lower of his<span class=\"_ _0\"></span>torical cost and ne<span class=\"_ _0\"></span>t realizable value in acc<span class=\"_ _0\"></span>ordance </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">with the FIFO principle.</div>\n<div class=\"t m0 xb hb y7d ff4 fs7 fc1 sc0 ls0 ws1b0\" style=\"z-index: 40;\">Finished goods are fishmeal, oil and f<span class=\"_ _0\"></span>eed ready for delivery </div>\n<div class=\"t m0 xb hb y7e ff4 fs7 fc1 sc0 ls0 ws4a\" style=\"z-index: 40;\">to customer<span class=\"_ _14b\"></span>, valued at the lower of c<span class=\"_ _0\"></span>ost and net realizable </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws24b\" style=\"z-index: 40;\">value. The c<span class=\"_ _0\"></span>ost of finished goods includes any proc<span class=\"_ _0\"></span>essing </div>\n<div class=\"t m0 xb hb y80 ff4 fs7 fc1 sc0 ls0 ws36\" style=\"z-index: 40;\">costs that hav<span class=\"_ _0\"></span>e incurred. Proces<span class=\"_ _0\"></span>sing costs consist o<span class=\"_ _0\"></span>f logistics, </div>\n<div class=\"t m0 xb hb y81 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">handling and stor<span class=\"_ _0\"></span>age costs.</div>\n<div class=\"t m0 xc hb y434 ff4 fs7 fc1 sc0 ls0 ws4b1\" style=\"z-index: 40;\">The cost pric<span class=\"_ _0\"></span>e of goods produced in-house is the full pr<span class=\"_ _0\"></span>oduction </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws66\" style=\"z-index: 40;\">cost, including pr<span class=\"_ _0\"></span>oduction costs, which can be only indirec<span class=\"_ _0\"></span>tly </div>\n<div class=\"t m0 xc hb y66 ff4 fs7 fc1 sc0 ls0 ws12f\" style=\"z-index: 40;\">allocated to pr<span class=\"_ _0\"></span>oduce goods, less general adminis<span class=\"_ _0\"></span>tration costs. </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 30px; height: 622px; width: 371px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 67px; height: 342px; width: 369px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 589px; height: 63px; width: 367px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag243": {
   "value": "\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.7 BIOL<span class=\"_ _0\"></span>OGICAL A<span class=\"_ _5e\"></span>SSET<span class=\"_ _0\"></span>S </div>\n<div class=\"t m3 x6 h51 y10a6 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _38d\"> </span>2023 <span class=\"_ _bf\"> </span>2022</div>\n<div class=\"t m3 x6 hb y10a7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biological assets carrying amount 01.01. <span class=\"_ _121\"> </span>2,938,485 <span class=\"_ _74\"> </span>2,448,289</div>\n<div class=\"t m3 x6 hb y10a8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Increase due to pr<span class=\"_ _0\"></span>oduction or purchases <span class=\"_ _22a\"> </span>4,198,900 <span class=\"_ _74\"> </span>3,917,146</div>\n<div class=\"t m3 x6 hb y10a9 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Reduction due to harv<span class=\"_ _0\"></span>esting or sale (costs of goods sold) <span class=\"_ _2d4\"> </span>-3,288,597 <span class=\"_ _1d0\"> </span>-3,363,747</div>\n<div class=\"t m3 x6 hb y10aa ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Reduction due to mortality (c<span class=\"_ _0\"></span>osts of incidents based mortality) <span class=\"_ _105\"> </span>-328,168 <span class=\"_ _1c8\"> </span>-282,768</div>\n<div class=\"t m3 x6 hb y10ab ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustment at the beginning of the period rev<span class=\"_ _0\"></span>ersed  <span class=\"_ _112\"> </span>-883,099 <span class=\"_ _1c8\"> </span>-604,707</div>\n<div class=\"t m3 x6 hb y10ac ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustments at the end of the period <span class=\"_ _9f\"> </span>741,433 <span class=\"_ _11e\"> </span>883,099</div>\n<div class=\"t m3 x6 hb y10ad ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>ersal of elimination at the beginning of the period <span class=\"_ _34b\"> </span>368,918 <span class=\"_ _11e\"> </span>134,193</div>\n<div class=\"t m3 x6 hb y10ae ff4 fs7 fc1 sc0 ls0 ws4b3\" style=\"z-index: 40;\">Eliminations <span class=\"_ _37b\"> </span>-434,167 -135,650</div>\n<div class=\"t m3 x6 hb y10af ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _354\"> </span>21,865 <span class=\"_ _d9\"> </span>-57,370</div>\n<div class=\"t m3 x6 h51 y10b0 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biological assets c<span class=\"_ _0\"></span>arrying amount 31.12. <span class=\"_ _20a\"> </span>3,335,570 <span class=\"_ _101\"> </span>2,938,485</div>\n<div class=\"t m3 x6 hb y10b1 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cost pric<span class=\"_ _0\"></span>e biological assets <span class=\"_ _353\"> </span>3,006,439 <span class=\"_ _11a\"> </span>2,248,406</div>\n<div class=\"t m3 x6 hb y10b2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustments at the end of the period  <span class=\"_ _38e\"> </span>741,433 <span class=\"_ _11e\"> </span>883,099</div>\n<div class=\"t m3 x6 hb y10b3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Eliminations  <span class=\"_ _1e2\"> </span>-434,167 <span class=\"_ _1c8\"> </span>-135,650</div>\n<div class=\"t m3 x6 hb y10b4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency tr<span class=\"_ _0\"></span>anslation differenc<span class=\"_ _0\"></span>es <span class=\"_ _354\"> </span>21,865 <span class=\"_ _d9\"> </span>-57,370</div>\n<div class=\"t m3 x6 h51 y10b5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biological assets c<span class=\"_ _0\"></span>arrying amount  <span class=\"_ _18b\"> </span>3,335,570 <span class=\"_ _fd\"> </span>2,938,485</div>\n<div class=\"t m3 x6 hb y10b6 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Volume o<span class=\"_ _0\"></span>f biomass at sea (tonnes)</div>\n<div class=\"t m3 x6 hb y10b7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">&lt; 1 kg <span class=\"_ _221\"> </span>4,201 <span class=\"_ _15c\"> </span>4,737</div>\n<div class=\"t m3 x6 hb y10b8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">1 &lt; 2 kg <span class=\"_ _379\"> </span>7,926 <span class=\"_ _15c\"> </span>6,811</div>\n<div class=\"t m3 x6 hb y10b9 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2 &lt; 3 kg <span class=\"_ _38f\"> </span>10,480 <span class=\"_ _14c\"> </span>8,608</div>\n<div class=\"t m3 x6 hb y10ba ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">3 &lt; 4 kg <span class=\"_ _379\"> </span>9,377 <span class=\"_ _15c\"> </span>9,589</div>\n<div class=\"t m3 x6 hb y10bb ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">4 kg &lt; <span class=\"_ _267\"> </span>28,705 <span class=\"_ _e3\"> </span>18,566</div>\n<div class=\"t m3 x6 h51 y10bc ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">V<span class=\"_ _0\"></span>olume of biomass at sea <span class=\"_ _262\"> </span>60,689 <span class=\"_ _62\"> </span>48,311</div>\n<div class=\"t m3 x6 hb y10bd ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Number of fish (thousand)</div>\n<div class=\"t m3 x6 hb y10be ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">&lt; 1 kg <span class=\"_ _221\"> </span>7,765 <span class=\"_ _66\"> </span>11,043</div>\n<div class=\"t m3 x6 hb y10bf ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">1 &lt; 2 kg <span class=\"_ _379\"> </span>5,472 <span class=\"_ _15c\"> </span>4,595</div>\n<div class=\"t m3 x6 hb y10c0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2 &lt; 3 kg  <span class=\"_ _356\"> </span>4,251 <span class=\"_ _15c\"> </span>3,520</div>\n<div class=\"t m3 x6 hb y10c1 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">3 &lt; 4 kg <span class=\"_ _379\"> </span>2,731 <span class=\"_ _15c\"> </span>2,717</div>\n<div class=\"t m3 x6 hb y10c2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">4 kg &lt; <span class=\"_ _221\"> </span>5,638 <span class=\"_ _15c\"> </span>3,877</div>\n<div class=\"t m3 x6 h51 y10c3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal number of fish at sea  <span class=\"_ _390\"> </span>25,857 <span class=\"_ _62\"> </span>25,752</div>\n<div class=\"t m3 x7 h51 y10a6 ff13 fs7 fc1 sc0 ls0 ws4b4\" style=\"z-index: 40;\">  <span class=\"_ _9b\"> </span>2023 <span class=\"_ _146\"> </span>2022</div>\n<div class=\"t m3 x7 h51 y10a7 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Harves<span class=\"_ _0\"></span>ted volumes (T<span class=\"_ _0\"></span>GW) <span class=\"_ _2ec\"> </span>73,006 <span class=\"_ _62\"> </span>90,603</div>\n<div class=\"t m3 x7 h51 y10c4 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Number of smolts released (thousand)</div>\n<div class=\"t m3 x7 hb y10c5 ff4 fs7 fc1 sc0 ls0 ws499\" style=\"z-index: 40;\">Q1  <span class=\"_ _225\"> </span>4,988 <span class=\"_ _1ae\"></span> <span class=\"_ _107\"> </span>4,237 </div>\n<div class=\"t m3 x7 hb y10c6 ff4 fs7 fc1 sc0 ls0 ws499\" style=\"z-index: 40;\">Q2  <span class=\"_ _225\"> </span>7,107 <span class=\"_ _1ae\"></span> <span class=\"_ _107\"> </span>6,166 </div>\n<div class=\"t m3 x7 hb y10c7 ff4 fs7 fc1 sc0 ls0 ws499\" style=\"z-index: 40;\">Q3  <span class=\"_ _225\"> </span>2,076 <span class=\"_ _1ae\"></span> <span class=\"_ _107\"> </span>6,563 </div>\n<div class=\"t m3 x7 hb y10c8 ff4 fs7 fc1 sc0 ls0 ws499\" style=\"z-index: 40;\">Q4  <span class=\"_ _225\"> </span>8,993 <span class=\"_ _1ae\"></span> <span class=\"_ _107\"> </span>8,459 </div>\n<div class=\"t m3 x7 h51 y10c9 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal number of smolts released <span class=\"_ _1cc\"> </span>23,164 <span class=\"_ _62\"> </span>25,425</div>\n<div class=\"t m3 x7 h51 y10ca ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x7 h51 y10cb ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sensitivity analysis of biomas<span class=\"_ _0\"></span>s DKK 1,000 </div>\n<div class=\"t m3 x7 hb y10cc ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Change in discount r<span class=\"_ _0\"></span>ate +1% <span class=\"_ _391\"> </span>-182,631 <span class=\"_ _1c8\"> </span>-212,686</div>\n<div class=\"t m3 x7 hb y10cd ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Change in discount r<span class=\"_ _0\"></span>ate -1% <span class=\"_ _2dc\"> </span>200,368 <span class=\"_ _11e\"> </span>238,534</div>\n<div class=\"t m3 x7 hb y10ce ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Change in sales price +5 DKK <span class=\"_ _303\"> </span>406,582 <span class=\"_ _11e\"> </span>353,080</div>\n<div class=\"t m3 x7 hb y10cf ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Change in sales price -5 DKK <span class=\"_ _392\"> </span>-406,582 <span class=\"_ _1c8\"> </span>-353,080</div>\n<div class=\"t m3 x7 hb y10d0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Change in biomass volume +1% <span class=\"_ _348\"> </span>11,196 <span class=\"_ _e3\"> </span>18,217</div>\n<div class=\"t m3 x7 hb y10d1 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Change in biomass volume -1% <span class=\"_ _1f8\"> </span>-11,196 <span class=\"_ _16a\"> </span>-18,217</div>\n<div class=\"t m3 x7 h51 y10d2 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x7 h51 y10d3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">One year f<span class=\"_ _0\"></span>orward price<span class=\"_ _0\"></span>s in EUR FCA Oslo*</div>\n<div class=\"t m3 x7 hb y10d4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">At year end <span class=\"_ _23c\"> </span>7.90 <span class=\"_ _f6\"> </span>7.50</div>\n<div class=\"t m3 x7 hb y10d5 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Q1 (forw<span class=\"_ _0\"></span>ard) <span class=\"_ _335\"> </span>9.54 <span class=\"_ _14e\"> </span>8.58</div>\n<div class=\"t m3 x7 hb y10d6 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Q2 (forw<span class=\"_ _0\"></span>ard) <span class=\"_ _393\"> </span>10.08 <span class=\"_ _f6\"> </span>8.96</div>\n<div class=\"t m3 x7 hb y10d7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Q3 (forw<span class=\"_ _0\"></span>ard) <span class=\"_ _335\"> </span>7.47 <span class=\"_ _14e\"> </span>7.16</div>\n<div class=\"t m3 x7 hb y10d8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Q4 (forw<span class=\"_ _0\"></span>ard) <span class=\"_ _335\"> </span>7.69 <span class=\"_ _14e\"> </span>7.31</div>\n<div class=\"t m0 x7 h8 y10d9 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">* Source Fish Pool</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 40px; height: 755px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">V<span class=\"_ _0\"></span>ALU<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>TION OF BIOLOGICAL ASSETS</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 wsca\" style=\"z-index: 40;\">IAS 41 require<span class=\"_ _0\"></span>s biomass to be accounted f<span class=\"_ _0\"></span>or at the estimated </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws323\" style=\"z-index: 40;\">fair v<span class=\"_ _0\"></span>alue net of sales costs and harv<span class=\"_ _0\"></span>esting costs. The </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wscd\" style=\"z-index: 40;\">calculation of the estimat<span class=\"_ _0\"></span>ed fair value is based on marke<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws208\" style=\"z-index: 40;\">prices f<span class=\"_ _0\"></span>or harvested fish. In the acc<span class=\"_ _0\"></span>ounts, the change in </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws1f\" style=\"z-index: 40;\">estimated f<span class=\"_ _0\"></span>air value is entered to the Inc<span class=\"_ _0\"></span>ome Statement on </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">a continuous basis.</div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws31\" style=\"z-index: 40;\">The Group\u2019<span class=\"_ _0\"></span>s biological assets are salmon at all st<span class=\"_ _0\"></span>ages of the </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws97\" style=\"z-index: 40;\">life cy<span class=\"_ _0\"></span>cle. The fish is divided into two main groups, depending </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">on the stage of the lif<span class=\"_ _0\"></span>e cycle. The firs<span class=\"_ _0\"></span>t group is fish produced </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws2c9\" style=\"z-index: 40;\">on land in fresh w<span class=\"_ _0\"></span>ater<span class=\"_ _0\"></span>. The second is, when the fish ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">released to sea.</div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws1d8\" style=\"z-index: 40;\">For the firs<span class=\"_ _0\"></span>t group, historical c<span class=\"_ _0\"></span>ost is deemed a reasonable </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws4b5\" style=\"z-index: 40;\">approach to f<span class=\"_ _0\"></span>air value, as there is little biological </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>ormation. This assessment must be seen in the light of </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws94\" style=\"z-index: 40;\">the fact that smolts ar<span class=\"_ _0\"></span>e currently released to sea at a st<span class=\"_ _0\"></span>age </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">when their weight is s<span class=\"_ _0\"></span>till relatively low<span class=\"_ _0\"></span>. </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws92\" style=\"z-index: 40;\">For the sec<span class=\"_ _0\"></span>ond group, the fair v<span class=\"_ _0\"></span>alue is calculated by applying </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws30\" style=\"z-index: 40;\">a present v<span class=\"_ _0\"></span>alue model at level 3 in the fair v<span class=\"_ _0\"></span>alue hierarchy </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1d4\" style=\"z-index: 40;\">in IFRS 13. In accor<span class=\"_ _0\"></span>dance with the principle in IFRS 13 for </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws95\" style=\"z-index: 40;\">highest and best use<span class=\"_ _0\"></span>, the Group considers optimal harv<span class=\"_ _0\"></span>est </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">weight t<span class=\"_ _0\"></span>o be for Farming FO 5.2 kg gu<span class=\"_ _0\"></span>tted weight (6.3 kg live </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 wsd9\" style=\"z-index: 40;\">weight) and f<span class=\"_ _0\"></span>or Farming SCT 4.9 kg gutted w<span class=\"_ _0\"></span>eight (6.0 kg live </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">weight).</div>\n<div class=\"t m0 x6 h45 y4d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The valuation model</div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws271\" style=\"z-index: 40;\">The valuation model calculate<span class=\"_ _0\"></span>s the net present value of </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">expected c<span class=\"_ _0\"></span>ash flow from biological assets.</div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws1a8\" style=\"z-index: 40;\">Changes to estimat<span class=\"_ _0\"></span>ed fair value of biological as<span class=\"_ _0\"></span>sets are </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws1ed\" style=\"z-index: 40;\">presented on the line F<span class=\"_ _0\"></span>air value adjustments of biological </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">assets in the Inc<span class=\"_ _0\"></span>ome Statement. </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1ed\" style=\"z-index: 40;\">The measurement unit is the individual fish. How<span class=\"_ _0\"></span>ever<span class=\"_ _5d\"></span>, for </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">practical r<span class=\"_ _0\"></span>easons, cash flows and estimates ar<span class=\"_ _0\"></span>e carried out </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">per locality<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Main components in the model ar<span class=\"_ _0\"></span>e:</div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Volume</div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Production costs</div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Sales price</div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Discount rate</div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u2022 <span class=\"_ _16f\"> </span>Volume</div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws12e\" style=\"z-index: 40;\">Estimated harv<span class=\"_ _0\"></span>est volume is based on the actual number of </div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws146\" style=\"z-index: 40;\">fish in the sea on the balance sheet dat<span class=\"_ _0\"></span>e, minus estimated </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws70\" style=\"z-index: 40;\">future mort<span class=\"_ _0\"></span>ality from balance sheet date and multiplied b<span class=\"_ _0\"></span>y </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">optimal harves<span class=\"_ _0\"></span>t weight per fish.</div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws11\" style=\"z-index: 40;\">Futur<span class=\"_ _0\"></span>e monthly mortality is estimated to be f<span class=\"_ _0\"></span>or Farming FO </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws12e\" style=\"z-index: 40;\">0.9% (2022: 0.9%) and for F<span class=\"_ _0\"></span>arming SCT 2.0% (2022: 2.0%) of </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the number of incoming fish per month.</div>\n<div class=\"t m0 xb h45 y41 ff13 fsa fc1 sc0 ls4f ws4b6\" style=\"z-index: 40;\">Cost</div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws70\" style=\"z-index: 40;\">Estimated fu<span class=\"_ _0\"></span>ture costs ar<span class=\"_ _0\"></span>e based on the Group\u00b4s prognoses </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">per locality<span class=\"_ _0\"></span>. Cost comprises mainly f<span class=\"_ _0\"></span>eed, production, harvest, </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">and transport co<span class=\"_ _0\"></span>sts.</div>\n<div class=\"t m0 xb h45 y46 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Price</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws9a\" style=\"z-index: 40;\">Estimated sales pric<span class=\"_ _0\"></span>es are based on externally quot<span class=\"_ _0\"></span>ed prices </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">from Fish Pool with adjus<span class=\"_ _0\"></span>tments to local conditions. </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">Fish Pool is a marketplac<span class=\"_ _0\"></span>e for financial purchase and sale </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 ws1f6\" style=\"z-index: 40;\">agreements f<span class=\"_ _0\"></span>or superior Norwegian salmon size 3-6 kg </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 wsda\" style=\"z-index: 40;\">gutted weigh<span class=\"_ _0\"></span>t. The volume on Fish Pool is, howe<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>, limited. </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws1b3\" style=\"z-index: 40;\">This market may ther<span class=\"_ _0\"></span>efore be c<span class=\"_ _0\"></span>onsidered insufficiently active </div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">and eff<span class=\"_ _0\"></span>ective. Despite this, Bakka <span class=\"_ _13d\"></span>frost\u2019s opinion is that the </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws27\" style=\"z-index: 40;\">observable f<span class=\"_ _0\"></span>orward prices ar<span class=\"_ _0\"></span>e the best approach to a pric<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for the sale of salmon. </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">The prices ar<span class=\"_ _0\"></span>e reduced for harv<span class=\"_ _0\"></span>esting costs, freigh<span class=\"_ _0\"></span>t costs to </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws253\" style=\"z-index: 40;\">market t<span class=\"_ _0\"></span>o arrive at a net value back<span class=\"_ _0\"></span>-to-f<span class=\"_ _0\"></span>arm and for Farming </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws300\" style=\"z-index: 40;\">FO also re<span class=\"_ _0\"></span>venue tax. The valuation also re<span class=\"_ _0\"></span>flects the expected </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">quality grading.</div>\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Discounts </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws5a\" style=\"z-index: 40;\">The estimated fu<span class=\"_ _0\"></span>ture cash flow is discounted monthly<span class=\"_ _0\"></span>. The </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 wse9\" style=\"z-index: 40;\">monthly discount rat<span class=\"_ _0\"></span>e on 31 December 2021 is 6.0% (2022: </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws27\" style=\"z-index: 40;\">6.0%) per month for F<span class=\"_ _0\"></span>arming FO and 4.0% (2022: 4.0%) per </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws29d\" style=\"z-index: 40;\">month for F<span class=\"_ _0\"></span>arming SCT<span class=\"_ _5d\"></span>. The discount rate c<span class=\"_ _0\"></span>onsiders a risk </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">adjustment and time value<span class=\"_ _0\"></span>. The risk adjustment considers the </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">volatility in volume<span class=\"_ _0\"></span>, cost, and price.</div>\n<div class=\"t m0 xc h45 y65 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Mortality</div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 wsc3\" style=\"z-index: 40;\">Mortality abov<span class=\"_ _0\"></span>e normal will be accounted f<span class=\"_ _0\"></span>or when a farming </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 wsa7\" style=\"z-index: 40;\">site either experienc<span class=\"_ _0\"></span>es elevated mortality o<span class=\"_ _0\"></span>ver time or </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">mortality due to an incident.</div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws22\" style=\"z-index: 40;\">Costs r<span class=\"_ _0\"></span>elated to abnormal mortality will be recogniz<span class=\"_ _0\"></span>ed in </div>\n<div class=\"t m0 xc hb y3f ff4 fs7 fc1 sc0 ls0 ws18\" style=\"z-index: 40;\">the Income Stat<span class=\"_ _0\"></span>ement and presented on the line for changes </div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 ws1f\" style=\"z-index: 40;\">in inventory<span class=\"_ _0\"></span>, while normal mortality is classified as part of </div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">production c<span class=\"_ _0\"></span>osts.</div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws1bf\" style=\"z-index: 40;\">Bakka <span class=\"_ _7e\"></span>frost uses a c<span class=\"_ _0\"></span>ommon indicator and threshold f<span class=\"_ _0\"></span>or all </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws32d\" style=\"z-index: 40;\">farming sites t<span class=\"_ _0\"></span>o assess normal and abnormal mortality<span class=\"_ _0\"></span>. </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws161\" style=\"z-index: 40;\">Indication of abnormal mortality is when a f<span class=\"_ _0\"></span>arming site in </div>\n<div class=\"t m0 xc hb y46 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">a month regist<span class=\"_ _0\"></span>ers mortality exceeding 1.5% (2022: 1.5%) f<span class=\"_ _0\"></span>or </div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws42\" style=\"z-index: 40;\">Farming FO and 4.0% (2022: <span class=\"_ _0\"></span>4.0%) for Farming SCT of the </div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">incoming number of fish. A mor<span class=\"_ _0\"></span>e detailed assessment is then </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 wse7\" style=\"z-index: 40;\">carried out to e<span class=\"_ _0\"></span>valuate, whether mort<span class=\"_ _0\"></span>ality is abnormal. These </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">assessments consider the c<span class=\"_ _0\"></span>ause of mortality and the size of </div>\n<div class=\"t m0 xc hb y4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the fish. </div>\n<div class=\"t m0 xc h45 y4d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SIGNIFICANT ASSUMPTIONS SENSITIVITY</div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 ws1a\" style=\"z-index: 40;\">The estimate of f<span class=\"_ _0\"></span>air value of biomass will alw<span class=\"_ _0\"></span>ays be based on </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">uncertain assump<span class=\"_ _0\"></span>tions, even though the company has built </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">substantial e<span class=\"_ _0\"></span>xpertise in assessing these factors. </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws75\" style=\"z-index: 40;\">The Group consider<span class=\"_ _0\"></span>s three components to be ke<span class=\"_ _0\"></span>y parameters </div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws2d0\" style=\"z-index: 40;\">for v<span class=\"_ _0\"></span>aluation. These are: average pric<span class=\"_ _0\"></span>e, monthly discount </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws24b\" style=\"z-index: 40;\">rate and es<span class=\"_ _0\"></span>timated biomass volume. In the table abo<span class=\"_ _0\"></span>ve a </div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws1e4\" style=\"z-index: 40;\">simulated sensitivity analysis to chang<span class=\"_ _0\"></span>es in fair value of the </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">biological assets is portr<span class=\"_ _0\"></span>ayed in the event of chang<span class=\"_ _0\"></span>es in these </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">paramet<span class=\"_ _0\"></span>ers. </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 66px; height: 729px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 66px; height: 729px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag244": {
   "value": "\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.8. A<span class=\"_ _0\"></span>CC<span class=\"_ _0\"></span>OUNTS RECEIV<span class=\"_ _5d\"></span>ABLE AND OTHER RECEIV<span class=\"_ _5d\"></span>ABLES</div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 x6 hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables <span class=\"_ _300\"> </span> <span class=\"_ _2fa\"> </span>850,450  <span class=\"_ _104\"> </span>808,806 </div>\n<div class=\"t m3 x6 hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Provisions f<span class=\"_ _0\"></span>or bad debts <span class=\"_ _273\"> </span> <span class=\"_ _82\"> </span>-112  <span class=\"_ _18e\"> </span>-51 </div>\n<div class=\"t m3 x6 h51 yfd4 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net acc<span class=\"_ _0\"></span>ounts receiv<span class=\"_ _0\"></span>ables <span class=\"_ _2f2\"> </span> <span class=\"_ _78\"> </span>850,338  <span class=\"_ _d6\"> </span>808,755 </div>\n<div class=\"t m3 x6 hb y10da ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">V<span class=\"_ _0\"></span>AT <span class=\"_ _2b3\"> </span> <span class=\"_ _23b\"> </span>94,027  <span class=\"_ _91\"> </span>75,973 </div>\n<div class=\"t m3 x6 hb y10db ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other <span class=\"_ _1e\"> </span> <span class=\"_ _1c4\"> </span>0  <span class=\"_ _1d2\"> </span>26,477 </div>\n<div class=\"t m3 x6 hb y1018 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax receivable<span class=\"_ _0\"></span>s <span class=\"_ _253\"> </span> <span class=\"_ _161\"> </span>56,112  <span class=\"_ _28e\"> </span> 65,822 </div>\n<div class=\"t m3 x6 h51 y10dc ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other rec<span class=\"_ _0\"></span>eivables <span class=\"_ _345\"> </span> <span class=\"_ _2e1\"> </span>150,139  <span class=\"_ _d6\"> </span>168,272 </div>\n<div class=\"t m3 x6 h51 y10dd ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal short-<span class=\"_ _0\"></span>term receiv<span class=\"_ _0\"></span>ables <span class=\"_ _35d\"> </span> <span class=\"_ _2fe\"> </span>1,000,477  <span class=\"_ _ff\"> </span>977,027 </div>\n<div class=\"t m0 x6 h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AGE DIS<span class=\"_ _0\"></span>TRIBUTION OF AC<span class=\"_ _0\"></span>COUNTS RECEIV<span class=\"_ _5d\"></span>ABLES</div>\n<div class=\"t m3 x6 h51 y42 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 x6 hb y10de ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Receiv<span class=\"_ _0\"></span>ables not overdue <span class=\"_ _273\"> </span> <span class=\"_ _2fa\"> </span>686,106  <span class=\"_ _104\"> </span>614,760 </div>\n<div class=\"t m3 x6 hb y10df ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Over<span class=\"_ _0\"></span>due 0\u20136 months <span class=\"_ _300\"> </span> <span class=\"_ _2fa\"> </span>161,407  <span class=\"_ _104\"> </span>190,538 </div>\n<div class=\"t m3 x6 hb y10e0 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Over<span class=\"_ _0\"></span>due more than 6 months <span class=\"_ _276\"> </span> <span class=\"_ _d2\"> </span>2,825  <span class=\"_ _375\"> </span>3,508 </div>\n<div class=\"t m3 x6 h51 y10e1 ff13 fs7 fc1 sc0 ls0 ws4b7\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _2f7\"> </span> <span class=\"_ _130\"> </span>850,338 808,806</div>\n<div class=\"t m0 x6 h8 y10e2 ff4 fs5 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The Group\u2019<span class=\"_ _0\"></span>s exposure to credit risks relat<span class=\"_ _0\"></span>ed to accounts rec<span class=\"_ _0\"></span>eivable is disclosed in Note 4.1.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 335px; height: 460px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">CURRENCY EXPOSURE TO A<span class=\"_ _0\"></span>CCOUNT<span class=\"_ _0\"></span>S RECEIV<span class=\"_ _0\"></span>ABLE </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws21\" style=\"z-index: 40;\">The Group holds acc<span class=\"_ _0\"></span>ounts receiv<span class=\"_ _0\"></span>able in foreign currencies amounting t<span class=\"_ _0\"></span>o DKK 718 million at year-end 2023 (2022: DKK </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">672 million).</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">Below is present<span class=\"_ _0\"></span>ed the book value of rec<span class=\"_ _0\"></span>eivables specified in currency<span class=\"_ _0\"></span>, translated into DKK emplo<span class=\"_ _0\"></span>ying the currency value at </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">31.12.</div>\n<div class=\"t m0 x6 h45 y65 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">CURRENCY DISTRIBUTION OF A<span class=\"_ _0\"></span>CCOUNTS RE<span class=\"_ _0\"></span>CEIV<span class=\"_ _0\"></span>ABLES <span class=\"_ _e6\"> </span> </div>\n<div class=\"t m3 x6 h51 y82 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 x6 hb y10e3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK <span class=\"_ _27c\"> </span> <span class=\"_ _2fa\"> </span>131,972  <span class=\"_ _104\"> </span>137,009 </div>\n<div class=\"t m3 x6 hb y10e4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">EUR <span class=\"_ _2b5\"> </span> <span class=\"_ _1ea\"> </span>406,849  <span class=\"_ _104\"> </span>398,970 </div>\n<div class=\"t m3 x6 hb y10e5 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">USD <span class=\"_ _2b5\"> </span> <span class=\"_ _2fa\"> </span>234,836  <span class=\"_ _104\"> </span>105,135 </div>\n<div class=\"t m3 x6 hb y10e6 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">GBP <span class=\"_ _394\"> </span> <span class=\"_ _161\"> </span>57,967  <span class=\"_ _91\"> </span>73,511 </div>\n<div class=\"t m3 x6 hb y101c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">JPY <span class=\"_ _395\"> </span> <span class=\"_ _15f\"> </span>331  <span class=\"_ _375\"> </span>5,730 </div>\n<div class=\"t m3 x6 hb y101d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOK <span class=\"_ _245\"> </span> <span class=\"_ _161\"> </span>18,384  <span class=\"_ _91\"> </span>88,451 </div>\n<div class=\"t m3 x6 h51 y10e7 ff13 fs7 fc1 sc0 ls0 ws4b7\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _2f7\"> </span> <span class=\"_ _130\"> </span>850,338 808,806</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 450px; height: 345px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y46 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1b5\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivable and o<span class=\"_ _0\"></span>ther receivables ar<span class=\"_ _0\"></span>e presented at </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">fac<span class=\"_ _0\"></span>e value less provisions f<span class=\"_ _0\"></span>or bad debts. Provisions f<span class=\"_ _0\"></span>or bad </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">debts are made based on an individual as<span class=\"_ _0\"></span>sessment of the </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">receiv<span class=\"_ _0\"></span>ables concerned. Due to insignific<span class=\"_ _0\"></span>ant cost and the short </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws150\" style=\"z-index: 40;\">credit period, amortized c<span class=\"_ _0\"></span>ost is equivalent to f<span class=\"_ _0\"></span>ace value less </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for<span class=\"_ _0\"></span>eseeable losses.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 137px; width: 369px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 142px; width: 369px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 147px; width: 369px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag245": {
   "value": "\n<div class=\"t m0 x6 h45 y46 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES</div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1b5\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivable and o<span class=\"_ _0\"></span>ther receivables ar<span class=\"_ _0\"></span>e presented at </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">fac<span class=\"_ _0\"></span>e value less provisions f<span class=\"_ _0\"></span>or bad debts. Provisions f<span class=\"_ _0\"></span>or bad </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws9d\" style=\"z-index: 40;\">debts are made based on an individual as<span class=\"_ _0\"></span>sessment of the </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">receiv<span class=\"_ _0\"></span>ables concerned. Due to insignific<span class=\"_ _0\"></span>ant cost and the short </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws150\" style=\"z-index: 40;\">credit period, amortized c<span class=\"_ _0\"></span>ost is equivalent to f<span class=\"_ _0\"></span>ace value less </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">for<span class=\"_ _0\"></span>eseeable losses.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 272px; height: 137px; width: 369px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag246": {
   "value": "\n<div class=\"t m0 xb h52 y46 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.9 CASH AND CASH EQUIV<span class=\"_ _5d\"></span>ALENTS</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws1b4\" style=\"z-index: 40;\">Cash and cash equivalents c<span class=\"_ _0\"></span>onsist of short-<span class=\"_ _0\"></span>term bank deposits </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 wsdd\" style=\"z-index: 40;\">and were DKK 412 million at y<span class=\"_ _0\"></span>ear-end 2023, compar<span class=\"_ _0\"></span>ed to </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 720 million at year<span class=\"_ _0\"></span>-end 2022.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 328px; height: 91px; width: 369px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag6": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.10 SHARE CAPIT<span class=\"_ _5d\"></span>AL AND MA<span class=\"_ _5e\"></span>JOR SHAREHOLDERS</div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Share capital: </div>\n<div class=\"t m3 x6 h51 y87 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _246\"> </span>  <span class=\"_ _90\"> </span>2023 <span class=\"_ _173\"> </span>2022</div>\n<div class=\"t m3 x6 hb y10e8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Share capital at 1 January <span class=\"_ _31\"> </span>  <span class=\"_ _161\"> </span>59,143 <span class=\"_ _1d2\"> </span>59,143</div>\n<div class=\"t m3 x6 hb y10e9 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Increase in the year <span class=\"_ _2ea\"> </span>  <span class=\"_ _1a4\"> </span>85 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 x6 h51 y10ea ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Share capital at 31 Dec<span class=\"_ _0\"></span>ember <span class=\"_ _396\"> </span>  <span class=\"_ _126\"> </span>59,228 <span class=\"_ _161\"> </span>59,143</div>\n<div class=\"t m3 x6 h51 y10eb ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The parent c<span class=\"_ _0\"></span>ompany<span class=\"_ _5e\"></span>\u2019s share c<span class=\"_ _0\"></span>apital comprises: </div>\n<div class=\"t m3 x6 h51 y1047 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _2e0\"> </span>  <span class=\"_ _241\"> </span>No. of Shares <span class=\"_ _62\"> </span>No. o<span class=\"_ _0\"></span>f Shares</div>\n<div class=\"t m3 x6 hb y103e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ordinary share<span class=\"_ _0\"></span>s <span class=\"_ _11\"> </span>  <span class=\"_ _bf\"> </span>59,143,000 <span class=\"_ _2f4\"> </span>59,143,000</div>\n<div class=\"t m3 x6 hb y1019 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Increase in the year <span class=\"_ _2ea\"> </span>  <span class=\"_ _161\"> </span>84,607 <span class=\"_ _1b1\"> </span>0 </div>\n<div class=\"t m3 x6 h51 y10ec ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal share capital <span class=\"_ _379\"> </span>  <span class=\"_ _1cd\"> </span>59,227,607 <span class=\"_ _bf\"> </span>59,143,000</div>\n<div class=\"t m3 x6 h51 y1040 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Reconciliation o<span class=\"_ _0\"></span>f outstanding shares: <span class=\"_ _262\"> </span>  <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 x6 hb y1041 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outstanding shar<span class=\"_ _0\"></span>es at 1 January <span class=\"_ _254\"> </span>  <span class=\"_ _119\"> </span>59,098,481 <span class=\"_ _75\"> </span>59,075,165</div>\n<div class=\"t m3 x6 hb y1042 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sale of own shar<span class=\"_ _0\"></span>es to cover the emplo<span class=\"_ _0\"></span>yee bonus program <span class=\"_ _c0\"> </span>  <span class=\"_ _23b\"> </span>28,474 <span class=\"_ _1d2\"> </span>23,316</div>\n<div class=\"t m3 x6 hb y1048 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Issuing new share<span class=\"_ _0\"></span>s <span class=\"_ _2e9\"> </span>  <span class=\"_ _161\"> </span>84,607 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 x6 h51 y1049 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding shares at 31 December <span class=\"_ _397\"> </span>  <span class=\"_ _1cd\"> </span>59,211,562 <span class=\"_ _bf\"> </span>59,098,481</div>\n<div class=\"t m3 x6 hb y1022 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>reasury shares at 31 December <span class=\"_ _22c\"> </span> <span class=\"_ _161\"> </span>16,045 <span class=\"_ _1d2\"> </span>44,519</div>\n<div class=\"t m0 x6 h45 y77 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SHAREHOLDERS</div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws15\" style=\"z-index: 40;\">These shareholders held dir<span class=\"_ _0\"></span>ectly or indirectly more than </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws50\" style=\"z-index: 40;\">5% of the shares in the c<span class=\"_ _0\"></span>ompany as at 31 December 2023: </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Folke<span class=\"_ _0\"></span>trygdfonde<span class=\"_ _0\"></span>t<span class=\"_ _5e\"></span>, Regin Jacobsen, and Oddv<span class=\"_ _0\"></span>\u00f8r Jacobsen.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 178px; height: 617px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 178px; height: 617px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Shares owned dir<span class=\"_ _0\"></span>ectly and indirectly by the members o<span class=\"_ _0\"></span>f the Board of Directors and Gr<span class=\"_ _0\"></span>oup Management:</div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Name <span class=\"_ _23e\"> </span>Position <span class=\"_ _fc\"> </span>No. o<span class=\"_ _0\"></span>f shares <span class=\"_ _11c\"> </span>Shareholding</div>\n<div class=\"t m3 x6 hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">R\u00fani M. Hansen <span class=\"_ _36e\"> </span>Chairman of the Board <span class=\"_ _161\"> </span>10,761 <span class=\"_ _83\"> </span>0.02%</div>\n<div class=\"t m3 x6 hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Gu\u00f0ri\u00f0 H\u00f8jgaard <span class=\"_ _398\"> </span>Member of the Board <span class=\"_ _19a\"> </span>0 <span class=\"_ _83\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb yfd4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>eitur Samuelsen <span class=\"_ _307\"> </span>Member of the Board <span class=\"_ _15f\"> </span>100 <span class=\"_ _7a\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb yfd5 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Annika Fr<span class=\"_ _0\"></span>ederiksberg <span class=\"_ _303\"> </span>Member o<span class=\"_ _0\"></span>f the Board <span class=\"_ _23b\"> </span>16,781 <span class=\"_ _83\"> </span>0.03%</div>\n<div class=\"t m3 x6 hb yfd6 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u00d8yst<span class=\"_ _0\"></span>ein Sandvik <span class=\"_ _4e\"> </span>Member of the Board <span class=\"_ _1ab\"> </span>0 <span class=\"_ _83\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb yfd7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Einar Wathne <span class=\"_ _302\"> </span>Member of the Boar<span class=\"_ _0\"></span>d <span class=\"_ _1ab\"> </span>0 <span class=\"_ _83\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb y1005 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Regin Jacobsen <span class=\"_ _29c\"> </span>Chief Ex<span class=\"_ _0\"></span>ecutive Offic<span class=\"_ _0\"></span>er <span class=\"_ _103\"> </span>4,640,281 <span class=\"_ _83\"> </span>7.84%</div>\n<div class=\"t m3 x6 hb y10ed ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Odd Eliasen <span class=\"_ _19c\"> </span>Managing Director <span class=\"_ _2fa\"> </span>185,391 <span class=\"_ _83\"> </span>0.31%</div>\n<div class=\"t m3 x6 hb y10ee ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">H\u00f8gni D. Jak<span class=\"_ _0\"></span>obsen <span class=\"_ _347\"> </span>Chief Financial Officer <span class=\"_ _c9\"> </span>76,636 <span class=\"_ _7a\"> </span>0.13%</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 535px; height: 260px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y42 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Dividend</div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">The Board has propo<span class=\"_ _0\"></span>sed a dividend per share of DKK 8.70 </div>\n<div class=\"t m0 x6 hb y6d ff4 fs7 fc1 sc0 ls0 ws38\" style=\"z-index: 40;\">for 2023. DKK 591 million wer<span class=\"_ _0\"></span>e paid out for 2022. The </div>\n<div class=\"t m0 x6 hb y6e ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">dividends proposed ar<span class=\"_ _0\"></span>e to be approved at the Annual Gener<span class=\"_ _0\"></span>al </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws375\" style=\"z-index: 40;\">Meeting and if appro<span class=\"_ _0\"></span>ved, the total dividend payment will </div>\n<div class=\"t m0 x6 hb y70 ff4 fs7 fc1 sc0 ls0 ws257\" style=\"z-index: 40;\">amount to DKK 515 million. The dividend proposal has no<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 x6 hb y71 ff4 fs7 fc1 sc0 ls0 ws1f\" style=\"z-index: 40;\">been recogniz<span class=\"_ _0\"></span>ed as a liability on 31 December 2023 but is </div>\n<div class=\"t m0 x6 hb y72 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">presented as an it<span class=\"_ _0\"></span>em within equity.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 328px; height: 156px; width: 370px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 327px; height: 468px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 327px; height: 468px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag7": {
   "value": "\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.10 SHARE CAPIT<span class=\"_ _5d\"></span>AL AND MA<span class=\"_ _5e\"></span>JOR SHAREHOLDERS</div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Share capital: </div>\n<div class=\"t m3 x6 h51 y87 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _246\"> </span>  <span class=\"_ _90\"> </span>2023 <span class=\"_ _173\"> </span>2022</div>\n<div class=\"t m3 x6 hb y10e8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Share capital at 1 January <span class=\"_ _31\"> </span>  <span class=\"_ _161\"> </span>59,143 <span class=\"_ _1d2\"> </span>59,143</div>\n<div class=\"t m3 x6 hb y10e9 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Increase in the year <span class=\"_ _2ea\"> </span>  <span class=\"_ _1a4\"> </span>85 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 x6 h51 y10ea ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Share capital at 31 Dec<span class=\"_ _0\"></span>ember <span class=\"_ _396\"> </span>  <span class=\"_ _126\"> </span>59,228 <span class=\"_ _161\"> </span>59,143</div>\n<div class=\"t m3 x6 h51 y10eb ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The parent c<span class=\"_ _0\"></span>ompany<span class=\"_ _5e\"></span>\u2019s share c<span class=\"_ _0\"></span>apital comprises: </div>\n<div class=\"t m3 x6 h51 y1047 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _2e0\"> </span>  <span class=\"_ _241\"> </span>No. of Shares <span class=\"_ _62\"> </span>No. o<span class=\"_ _0\"></span>f Shares</div>\n<div class=\"t m3 x6 hb y103e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ordinary share<span class=\"_ _0\"></span>s <span class=\"_ _11\"> </span>  <span class=\"_ _bf\"> </span>59,143,000 <span class=\"_ _2f4\"> </span>59,143,000</div>\n<div class=\"t m3 x6 hb y1019 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Increase in the year <span class=\"_ _2ea\"> </span>  <span class=\"_ _161\"> </span>84,607 <span class=\"_ _1b1\"> </span>0 </div>\n<div class=\"t m3 x6 h51 y10ec ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal share capital <span class=\"_ _379\"> </span>  <span class=\"_ _1cd\"> </span>59,227,607 <span class=\"_ _bf\"> </span>59,143,000</div>\n<div class=\"t m3 x6 h51 y1040 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Reconciliation o<span class=\"_ _0\"></span>f outstanding shares: <span class=\"_ _262\"> </span>  <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 x6 hb y1041 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outstanding shar<span class=\"_ _0\"></span>es at 1 January <span class=\"_ _254\"> </span>  <span class=\"_ _119\"> </span>59,098,481 <span class=\"_ _75\"> </span>59,075,165</div>\n<div class=\"t m3 x6 hb y1042 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sale of own shar<span class=\"_ _0\"></span>es to cover the emplo<span class=\"_ _0\"></span>yee bonus program <span class=\"_ _c0\"> </span>  <span class=\"_ _23b\"> </span>28,474 <span class=\"_ _1d2\"> </span>23,316</div>\n<div class=\"t m3 x6 hb y1048 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Issuing new share<span class=\"_ _0\"></span>s <span class=\"_ _2e9\"> </span>  <span class=\"_ _161\"> </span>84,607 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 x6 h51 y1049 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Outst<span class=\"_ _0\"></span>anding shares at 31 December <span class=\"_ _397\"> </span>  <span class=\"_ _1cd\"> </span>59,211,562 <span class=\"_ _bf\"> </span>59,098,481</div>\n<div class=\"t m3 x6 hb y1022 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>reasury shares at 31 December <span class=\"_ _22c\"> </span> <span class=\"_ _161\"> </span>16,045 <span class=\"_ _1d2\"> </span>44,519</div>\n<div class=\"t m0 x6 h45 y77 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SHAREHOLDERS</div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws15\" style=\"z-index: 40;\">These shareholders held dir<span class=\"_ _0\"></span>ectly or indirectly more than </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws50\" style=\"z-index: 40;\">5% of the shares in the c<span class=\"_ _0\"></span>ompany as at 31 December 2023: </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Folke<span class=\"_ _0\"></span>trygdfonde<span class=\"_ _0\"></span>t<span class=\"_ _5e\"></span>, Regin Jacobsen, and Oddv<span class=\"_ _0\"></span>\u00f8r Jacobsen.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 178px; height: 617px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Shares owned dir<span class=\"_ _0\"></span>ectly and indirectly by the members o<span class=\"_ _0\"></span>f the Board of Directors and Gr<span class=\"_ _0\"></span>oup Management:</div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Name <span class=\"_ _23e\"> </span>Position <span class=\"_ _fc\"> </span>No. o<span class=\"_ _0\"></span>f shares <span class=\"_ _11c\"> </span>Shareholding</div>\n<div class=\"t m3 x6 hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">R\u00fani M. Hansen <span class=\"_ _36e\"> </span>Chairman of the Board <span class=\"_ _161\"> </span>10,761 <span class=\"_ _83\"> </span>0.02%</div>\n<div class=\"t m3 x6 hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Gu\u00f0ri\u00f0 H\u00f8jgaard <span class=\"_ _398\"> </span>Member of the Board <span class=\"_ _19a\"> </span>0 <span class=\"_ _83\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb yfd4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>eitur Samuelsen <span class=\"_ _307\"> </span>Member of the Board <span class=\"_ _15f\"> </span>100 <span class=\"_ _7a\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb yfd5 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Annika Fr<span class=\"_ _0\"></span>ederiksberg <span class=\"_ _303\"> </span>Member o<span class=\"_ _0\"></span>f the Board <span class=\"_ _23b\"> </span>16,781 <span class=\"_ _83\"> </span>0.03%</div>\n<div class=\"t m3 x6 hb yfd6 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">\u00d8yst<span class=\"_ _0\"></span>ein Sandvik <span class=\"_ _4e\"> </span>Member of the Board <span class=\"_ _1ab\"> </span>0 <span class=\"_ _83\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb yfd7 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Einar Wathne <span class=\"_ _302\"> </span>Member of the Boar<span class=\"_ _0\"></span>d <span class=\"_ _1ab\"> </span>0 <span class=\"_ _83\"> </span>0.00%</div>\n<div class=\"t m3 x6 hb y1005 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Regin Jacobsen <span class=\"_ _29c\"> </span>Chief Ex<span class=\"_ _0\"></span>ecutive Offic<span class=\"_ _0\"></span>er <span class=\"_ _103\"> </span>4,640,281 <span class=\"_ _83\"> </span>7.84%</div>\n<div class=\"t m3 x6 hb y10ed ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Odd Eliasen <span class=\"_ _19c\"> </span>Managing Director <span class=\"_ _2fa\"> </span>185,391 <span class=\"_ _83\"> </span>0.31%</div>\n<div class=\"t m3 x6 hb y10ee ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">H\u00f8gni D. Jak<span class=\"_ _0\"></span>obsen <span class=\"_ _347\"> </span>Chief Financial Officer <span class=\"_ _c9\"> </span>76,636 <span class=\"_ _7a\"> </span>0.13%</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 535px; height: 260px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y42 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Dividend</div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">The Board has propo<span class=\"_ _0\"></span>sed a dividend per share of DKK 8.70 </div>\n<div class=\"t m0 x6 hb y6d ff4 fs7 fc1 sc0 ls0 ws38\" style=\"z-index: 40;\">for 2023. DKK 591 million wer<span class=\"_ _0\"></span>e paid out for 2022. The </div>\n<div class=\"t m0 x6 hb y6e ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">dividends proposed ar<span class=\"_ _0\"></span>e to be approved at the Annual Gener<span class=\"_ _0\"></span>al </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws375\" style=\"z-index: 40;\">Meeting and if appro<span class=\"_ _0\"></span>ved, the total dividend payment will </div>\n<div class=\"t m0 x6 hb y70 ff4 fs7 fc1 sc0 ls0 ws257\" style=\"z-index: 40;\">amount to DKK 515 million. The dividend proposal has no<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 x6 hb y71 ff4 fs7 fc1 sc0 ls0 ws1f\" style=\"z-index: 40;\">been recogniz<span class=\"_ _0\"></span>ed as a liability on 31 December 2023 but is </div>\n<div class=\"t m0 x6 hb y72 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">presented as an it<span class=\"_ _0\"></span>em within equity.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 328px; height: 156px; width: 370px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 327px; height: 468px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag8": {
   "value": "\n<div class=\"t m0 x6 h45 y42 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Dividend</div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws1aa\" style=\"z-index: 40;\">The Board has propo<span class=\"_ _0\"></span>sed a dividend per share of DKK 8.70 </div>\n<div class=\"t m0 x6 hb y6d ff4 fs7 fc1 sc0 ls0 ws38\" style=\"z-index: 40;\">for 2023. DKK 591 million wer<span class=\"_ _0\"></span>e paid out for 2022. The </div>\n<div class=\"t m0 x6 hb y6e ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">dividends proposed ar<span class=\"_ _0\"></span>e to be approved at the Annual Gener<span class=\"_ _0\"></span>al </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws375\" style=\"z-index: 40;\">Meeting and if appro<span class=\"_ _0\"></span>ved, the total dividend payment will </div>\n<div class=\"t m0 x6 hb y70 ff4 fs7 fc1 sc0 ls0 ws257\" style=\"z-index: 40;\">amount to DKK 515 million. The dividend proposal has no<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 x6 hb y71 ff4 fs7 fc1 sc0 ls0 ws1f\" style=\"z-index: 40;\">been recogniz<span class=\"_ _0\"></span>ed as a liability on 31 December 2023 but is </div>\n<div class=\"t m0 x6 hb y72 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">presented as an it<span class=\"_ _0\"></span>em within equity.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 328px; height: 156px; width: 370px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag9": {
   "value": "8.7",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:DKK/xbrli:shares"
   }
  },
  "Tag10": {
   "value": "515000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:DKK"
   }
  },
  "Tag11": {
   "value": "\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.11 INTERES<span class=\"_ _0\"></span>T<span class=\"_ _5d\"></span>-BEARING DEBT</div>\n<div class=\"t m3 x6 h51 y85 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 x6 hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Long-<span class=\"_ _0\"></span>term interest<span class=\"_ _0\"></span>-bearing debt <span class=\"_ _2a\"> </span>  <span class=\"_ _103\"> </span>3,944,498 <span class=\"_ _2d5\"> </span>3,383,289</div>\n<div class=\"t m3 x6 h51 yfd3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal long-<span class=\"_ _0\"></span>term interes<span class=\"_ _0\"></span>t-bearing debt 31.12. <span class=\"_ _34e\"> </span>  <span class=\"_ _2fe\"> </span>3,944,498 <span class=\"_ _b0\"> </span>3,383,289</div>\n<div class=\"t m3 x6 hb y10ef ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal intere<span class=\"_ _0\"></span>st-bearing debt <span class=\"_ _1e2\"> </span>  <span class=\"_ _182\"> </span>3,944,498 <span class=\"_ _2d5\"> </span>3,383,289</div>\n<div class=\"t m3 x6 hb y103d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cash and cash equivalents <span class=\"_ _40\"> </span>  <span class=\"_ _1b2\"> </span>-411,674 <span class=\"_ _2ff\"> </span>-719,603</div>\n<div class=\"t m3 x6 h51 y1017 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net inter<span class=\"_ _0\"></span>est-bearing debt <span class=\"_ _399\"> </span>  <span class=\"_ _2fe\"> </span>3,532,824 <span class=\"_ _b0\"> </span>2,663,686</div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws18\" style=\"z-index: 40;\">The maturity structur<span class=\"_ _0\"></span>e of the Group\u2019s financial c<span class=\"_ _0\"></span>ommitments </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">is based on undiscounted c<span class=\"_ _0\"></span>ontractual payments. As the credit </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws1f4\" style=\"z-index: 40;\">limit is not neces<span class=\"_ _0\"></span>sarily in the same currency of debt drawn, </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws52\" style=\"z-index: 40;\">currency fluctuations af<span class=\"_ _0\"></span>fect the amount available under the </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">facilities at any time<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 458px; height: 337px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The maturity plan of the Group<span class=\"_ _0\"></span>\u2019s interest<span class=\"_ _0\"></span>-bearing debt is as follo<span class=\"_ _0\"></span>ws</div>\n<div class=\"t m3 x212 h51 y10f0 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023<span class=\"_ _2da\"> </span>2022</div>\n<div class=\"t m3 x1b4 h51 y10f1 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 xba h51 y10f2 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Carrying <span class=\"_ _a\"></span> </div>\n<div class=\"t m3 x1bf h51 y10f3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">amount</div>\n<div class=\"t m3 x19a h51 y10f2 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Contractual </div>\n<div class=\"t m3 x208 h51 y10f3 ff13 fs7 fc1 sc0 ls0 ws4b8\" style=\"z-index: 40;\"> payments</div>\n<div class=\"t m3 x213 h51 y10f2 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Carrying <span class=\"_ _a\"></span> </div>\n<div class=\"t m3 x130 h51 y10f3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">amount</div>\n<div class=\"t m3 xdd h51 y10f2 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Contractual </div>\n<div class=\"t m3 xf6 h51 y10f3 ff13 fs7 fc1 sc0 ls0 ws4b8\" style=\"z-index: 40;\"> payments</div>\n<div class=\"t m3 x1b4 hb y10f4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Long-<span class=\"_ _0\"></span>term interest<span class=\"_ _0\"></span>-bearing debt</div>\n<div class=\"t m3 x14c hb y10f5 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">-3,944,498<span class=\"_ _ff\"> </span>-3,968,705<span class=\"_ _1b0\"> </span>-3,383,289<span class=\"_ _83\"> </span>-3,408,576</div>\n<div class=\"t m3 x1b4 h51 y10f6 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Gros<span class=\"_ _0\"></span>s interest<span class=\"_ _0\"></span>-bearing debt</div>\n<div class=\"t m3 x214 h51 y10f7 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">-3,944,498<span class=\"_ _d6\"> </span>-3,968,705<span class=\"_ _2d8\"> </span>-3,383,289<span class=\"_ _12b\"> </span>-3,408,576</div>\n<div class=\"t m3 x1b4 hb y10f8 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Credit line</div>\n<div class=\"t m3 x20a hb y10f9 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">5,380,144<span class=\"_ _10d\"> </span> <span class=\"_ _b2\"> </span>5,205,550<span class=\"_ _10d\"> </span> </div>\n<div class=\"t m3 x1b4 hb y10fa ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Long-<span class=\"_ _0\"></span>term interest<span class=\"_ _0\"></span>-bearing debt</div>\n<div class=\"t m3 x14c hb y10fb ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">-3,944,498<span class=\"_ _10d\"> </span> <span class=\"_ _2fa\"> </span>-3,383,289<span class=\"_ _e7\"> </span> </div>\n<div class=\"t m3 x1b4 hb y10fc ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cash and cash equivalents</div>\n<div class=\"t m3 x6f hb y10fd ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">411,674<span class=\"_ _10d\"> </span> <span class=\"_ _d2\"> </span>719,603<span class=\"_ _10d\"> </span> </div>\n<div class=\"t m3 x1b4 h51 y10fe ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal available cr<span class=\"_ _0\"></span>edit lines</div>\n<div class=\"t m3 x174 h51 y10ff ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">1,847,320<span class=\"_ _c8\"> </span> <span class=\"_ _c7\"> </span>2,541,864<span class=\"_ _10d\"> </span><span class=\"ff4\"> </span></div>\n<div class=\"t m0 x6 h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">REMAINING PERIOD</div>\n<div class=\"t m3 x6 h51 y42 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">31.12.2023 <span class=\"_ _1fe\"> </span>1\u20133 months <span class=\"_ _1cd\"> </span>3\u201312 months <span class=\"_ _78\"> </span>1\u20135 years <span class=\"_ _e9\"> </span>&gt; 5 years <span class=\"_ _1ac\"> </span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 x6 hb y10de ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t-bearing bank loans <span class=\"_ _52\"> </span>0 <span class=\"_ _f7\"> </span>0 <span class=\"_ _128\"> </span>0 <span class=\"_ _f5\"> </span>3,944,498 <span class=\"_ _19e\"> </span>3,944,498</div>\n<div class=\"t m3 x6 hb y10df ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable and other debt <span class=\"_ _1c9\"> </span>470,811 <span class=\"_ _178\"> </span>210,367 <span class=\"_ _128\"> </span>0 <span class=\"_ _39a\"> </span>0 <span class=\"_ _67\"> </span>681,178</div>\n<div class=\"t m3 x6 h51 y10e1 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">31.12.2022 <span class=\"_ _1fe\"> </span>1\u20133 months <span class=\"_ _1cd\"> </span>3\u201312 months <span class=\"_ _78\"> </span>1\u20135 years <span class=\"_ _e9\"> </span>&gt; 5 years <span class=\"_ _1ac\"> </span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 x6 hb y1100 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t-bearing bank loans <span class=\"_ _52\"> </span>0 <span class=\"_ _f7\"> </span>0 <span class=\"_ _128\"> </span>0 <span class=\"_ _f5\"> </span>3,383,289 <span class=\"_ _19e\"> </span>3,383,289</div>\n<div class=\"t m3 x6 hb y1101 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable and other debt <span class=\"_ _1c9\"> </span>579,247 <span class=\"_ _178\"> </span>237,780 <span class=\"_ _128\"> </span>0 <span class=\"_ _39a\"> </span>0 <span class=\"_ _67\"> </span>817,027</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 323px; height: 472px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y362 ff4 fs7 fc1 sc0 ls0 ws77\" style=\"z-index: 40;\">The differ<span class=\"_ _0\"></span>ence between the carrying amount and the t<span class=\"_ _0\"></span>otal </div>\n<div class=\"t m0 x6 hb y5e ff4 fs7 fc1 sc0 ls0 ws12d\" style=\"z-index: 40;\">expected payments in the t<span class=\"_ _0\"></span>able above is due to upfr<span class=\"_ _0\"></span>ont </div>\n<div class=\"t m0 x6 hb y5f ff4 fs7 fc1 sc0 ls0 ws39d\" style=\"z-index: 40;\">arrangement and legal f<span class=\"_ _0\"></span>ees incurred in connection with </div>\n<div class=\"t m0 x6 hb y60 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">the refinancing o<span class=\"_ _0\"></span>f the credit facilities. One long-<span class=\"_ _0\"></span>term bank </div>\n<div class=\"t m0 x6 hb y61 ff4 fs7 fc1 sc0 ls0 ws22f\" style=\"z-index: 40;\">borrowing is dr<span class=\"_ _0\"></span>awn from a rev<span class=\"_ _0\"></span>olving credit facility<span class=\"_ _0\"></span>, under </div>\n<div class=\"t m0 x6 hb y62 ff4 fs7 fc1 sc0 ls0 ws11\" style=\"z-index: 40;\">which the Group may draw and pay do<span class=\"_ _0\"></span>wn any amount. The </div>\n<div class=\"t m0 x6 hb y63 ff4 fs7 fc1 sc0 ls0 ws155\" style=\"z-index: 40;\">contrac<span class=\"_ _0\"></span>tual payments illustrated in the table abo<span class=\"_ _0\"></span>ve do not </div>\n<div class=\"t m0 x6 hb y64 ff4 fs7 fc1 sc0 ls0 ws85\" style=\"z-index: 40;\">reflect r<span class=\"_ _0\"></span>ollover dates of loans dr<span class=\"_ _0\"></span>awn but are based on the </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">maturity date of the cr<span class=\"_ _0\"></span>edit facilities.</div>\n<div class=\"t m0 x6 h45 y66 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">INTEREST<span class=\"_ _14b\"></span>-BEARING DEBT IN MORE DET<span class=\"_ _0\"></span>AIL</div>\n<div class=\"t m0 x6 hb y67 ff4 fs7 fc1 sc0 ls0 ws139\" style=\"z-index: 40;\">Financing of the Bakka <span class=\"_ _135\"></span>fros<span class=\"_ _0\"></span>t Group is mainly execut<span class=\"_ _0\"></span>ed by </div>\n<div class=\"t m0 x6 hb y68 ff4 fs7 fc1 sc0 ls0 ws346\" style=\"z-index: 40;\">the parent company<span class=\"_ _0\"></span>. Subsidiaries can only enter e<span class=\"_ _0\"></span>xternal </div>\n<div class=\"t m0 x6 hb y69 ff4 fs7 fc1 sc0 ls0 ws14b\" style=\"z-index: 40;\">financing if it is seen fav<span class=\"_ _0\"></span>ourable for the whole Bakka <span class=\"_ _13d\"></span>frost </div>\n<div class=\"t m0 x6 hb y83 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Group.</div>\n<div class=\"t m0 x6 h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sustainability<span class=\"_ _0\"></span>-linked financing</div>\n<div class=\"t m0 x6 hb y6b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">In March 2022 the Group signed a fiv<span class=\"_ _0\"></span>e-year EUR 700 million </div>\n<div class=\"t m0 x6 hb y6c ff4 fs7 fc1 sc0 ls0 ws7a\" style=\"z-index: 40;\">multicurrency sust<span class=\"_ _0\"></span>ainability-linked re<span class=\"_ _0\"></span>volving credit facility </div>\n<div class=\"t m0 x6 hb y6d ff4 fs7 fc1 sc0 ls0 wse4\" style=\"z-index: 40;\">with Co\u00f6peratie<span class=\"_ _0\"></span>ve Rabobank U.A, DNB Bank ASA and Nordea </div>\n<div class=\"t m0 x6 hb y6e ff4 fs7 fc1 sc0 ls0 wsb1\" style=\"z-index: 40;\">Bank ABPm (Filial i Norge). The Facility includes fle<span class=\"_ _0\"></span>xibility for </div>\n<div class=\"t m0 x6 hb y6f ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">the parties to agree an additional amount o<span class=\"_ _0\"></span>f up to EUR 150 </div>\n<div class=\"t m0 x6 hb y70 ff4 fs7 fc1 sc0 ls0 ws1c5\" style=\"z-index: 40;\">million during the tenor<span class=\"_ _5d\"></span>. In January 2024 the Group made use </div>\n<div class=\"t m0 x6 hb y71 ff4 fs7 fc1 sc0 ls0 ws3b\" style=\"z-index: 40;\">of the second and final e<span class=\"_ _0\"></span>xtension option and extended the </div>\n<div class=\"t m0 x6 hb y72 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Facility with 12 months until F<span class=\"_ _0\"></span>ebruary 2029. </div>\n<div class=\"t m0 x6 hb y74 ff4 fs7 fc1 sc0 ls0 wscc\" style=\"z-index: 40;\">The purpose of the Facility w<span class=\"_ _0\"></span>as to refinanc<span class=\"_ _0\"></span>e Bakka <span class=\"_ _7e\"></span>frost\u2019s </div>\n<div class=\"t m0 x6 hb y75 ff4 fs7 fc1 sc0 ls0 ws279\" style=\"z-index: 40;\">existing bank f<span class=\"_ _0\"></span>acilities as well as general c<span class=\"_ _0\"></span>orporate purposes </div>\n<div class=\"t m0 x6 hb y76 ff4 fs7 fc1 sc0 ls0 ws2c\" style=\"z-index: 40;\">including acquisitions. The F<span class=\"_ _0\"></span>acility will serve as a robust and </div>\n<div class=\"t m0 x6 hb y77 ff4 fs7 fc1 sc0 ls0 ws179\" style=\"z-index: 40;\">flexible financial frame<span class=\"_ _0\"></span>work for the Group<span class=\"_ _0\"></span>\u2019s investment plans </div>\n<div class=\"t m0 x6 hb y84 ff4 fs7 fc1 sc0 ls0 ws3d\" style=\"z-index: 40;\">aimed at organic growth f<span class=\"_ _0\"></span>or the Group and structur<span class=\"_ _0\"></span>al cost </div>\n<div class=\"t m0 x6 hb y78 ff4 fs7 fc1 sc0 ls0 ws1b8\" style=\"z-index: 40;\">reductions in Sc<span class=\"_ _0\"></span>otland, as described at the Capital Markets </div>\n<div class=\"t m0 x6 hb y79 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Day 2023.</div>\n<div class=\"t m0 x6 hb y7b ff4 fs7 fc1 sc0 ls0 wsd9\" style=\"z-index: 40;\">As The Facility is sust<span class=\"_ _0\"></span>ainability-linked means that the margin </div>\n<div class=\"t m0 x6 hb y7c ff4 fs7 fc1 sc0 ls0 ws108\" style=\"z-index: 40;\">payable will be linked t<span class=\"_ _0\"></span>o Bakka <span class=\"_ _ab\"></span>frost\u2019s perf<span class=\"_ _0\"></span>ormance against </div>\n<div class=\"t m0 x6 hb y7d ff4 fs7 fc1 sc0 ls0 ws1cb\" style=\"z-index: 40;\">certain sus<span class=\"_ _0\"></span>tainability KPIs, consistent with the Group<span class=\"_ _0\"></span>\u2019s over<span class=\"_ _0\"></span>all </div>\n<div class=\"t m0 x6 hb y7e ff4 fs7 fc1 sc0 ls0 ws82\" style=\"z-index: 40;\">ESG targets and ambitions. The principal financial c<span class=\"_ _0\"></span>ovenants </div>\n<div class=\"t m0 x6 hb y7f ff4 fs7 fc1 sc0 ls0 ws13\" style=\"z-index: 40;\">of the Facility ar<span class=\"_ _0\"></span>e: (1) an equity ratio of no less than 35% and </div>\n<div class=\"t m0 x6 hb y80 ff4 fs7 fc1 sc0 ls0 ws179\" style=\"z-index: 40;\">(2) an interes<span class=\"_ _0\"></span>t cover<span class=\"_ _0\"></span>age ratio (EBITDA to net int<span class=\"_ _0\"></span>erest payable) </div>\n<div class=\"t m0 xb hb y6b ff4 fs7 fc1 sc0 ls0 ws25c\" style=\"z-index: 40;\">of no less than 2x. The Bakka <span class=\"_ _a\"></span>fros<span class=\"_ _0\"></span>t Group complied with these </div>\n<div class=\"t m0 xb hb y6c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">cov<span class=\"_ _0\"></span>enants at the end of 2023.</div>\n<div class=\"t m0 xb hb y6e ff4 fs7 fc1 sc0 ls0 ws256\" style=\"z-index: 40;\">At the end of 2023, the Gr<span class=\"_ _0\"></span>oup had unused committed credit </div>\n<div class=\"t m0 xb hb y6f ff4 fs7 fc1 sc0 ls0 ws366\" style=\"z-index: 40;\">facilities of DKK 1,851 million (DKK 2,542 million). In addition, </div>\n<div class=\"t m0 xb hb y70 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the Group has an acc<span class=\"_ _0\"></span>ordion of EUR 150 million.</div>\n<div class=\"t m0 xb h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Maturity analysis - c<span class=\"_ _0\"></span>ontractual payments</div>\n<div class=\"t m3 xb h51 y85 ff13 fs7 fc1 sc0 ls0 ws4b9\" style=\"z-index: 40;\">DKK <span class=\"_ _33f\"></span>1,000 <span class=\"_ _39b\"> </span>2024 2025 2026 2027 <span class=\"_ _14b\"></span>2028</div>\n<div class=\"t m3 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws4ba\" style=\"z-index: 40;\">Long-<span class=\"_ _0\"></span>term <span class=\"_ _39c\"></span>credit <span class=\"_ _39c\"></span>f<span class=\"_ _0\"></span>acilities <span class=\"_ _83\"> </span>0 0 0 0 <span class=\"_ _39d\"></span>3,944,498</div>\n<div class=\"t m3 xb h51 yfd2 ff13 fs7 fc1 sc0 ls0 ws4bb\" style=\"z-index: 40;\">Gros<span class=\"_ _0\"></span>s <span class=\"_ _39e\"></span>intere<span class=\"_ _0\"></span>st-bearing <span class=\"_ _39f\"></span>debt <span class=\"_ _339\"> </span>0 0 0 0 <span class=\"_ _39d\"></span>3,944,498</div>\n<div class=\"t m0 xb h45 y8a ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rec<span class=\"_ _0\"></span>onciliation of development in int<span class=\"_ _0\"></span>erest<span class=\"_ _0\"></span>-bearing debt</div>\n<div class=\"t m3 xb h51 y8b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">  <span class=\"_ _3b\"> </span> <span class=\"_ _82\"> </span> <span class=\"_ _2fe\"> </span>2022 <span class=\"_ _378\"> </span>Cash flows <span class=\"_ _b0\"> </span>2023</div>\n<div class=\"t m3 xb hb y1102 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Long term inter<span class=\"_ _0\"></span>est-bearing deb<span class=\"_ _0\"></span>t <span class=\"_ _1a7\"> </span> <span class=\"_ _9d\"> </span> <span class=\"_ _10c\"> </span>3,383,289 <span class=\"_ _11c\"> </span>561,209 <span class=\"_ _f4\"> </span>3,944,498</div>\n<div class=\"t m3 xb h51 y1103 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal intere<span class=\"_ _0\"></span>st-bearing debt <span class=\"_ _1f7\"> </span> <span class=\"_ _82\"> </span> <span class=\"_ _10e\"> </span>3,383,289 <span class=\"_ _102\"> </span>561,209 <span class=\"_ _106\"> </span>3,944,498</div>\n<div class=\"t m3 xb h51 y10e4 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _2e8\"> </span> <span class=\"_ _82\"> </span> <span class=\"_ _2fe\"> </span>2021 <span class=\"_ _378\"> </span>Cash flows <span class=\"_ _b0\"> </span>2022</div>\n<div class=\"t m3 xb hb y10e5 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Long term inter<span class=\"_ _0\"></span>est-bearing deb<span class=\"_ _0\"></span>t <span class=\"_ _1a7\"> </span> <span class=\"_ _9d\"> </span> <span class=\"_ _10c\"> </span>2,634,968 <span class=\"_ _11c\"> </span>748,321 <span class=\"_ _f4\"> </span>3,383,289</div>\n<div class=\"t m3 xb h51 y1104 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal intere<span class=\"_ _0\"></span>st-bearing debt <span class=\"_ _1f7\"> </span> <span class=\"_ _82\"> </span> <span class=\"_ _10e\"> </span>2,634,968 <span class=\"_ _102\"> </span>748,321 <span class=\"_ _106\"> </span>3,383,289</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 48px; height: 747px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag12": {
   "value": "\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.12 MOR<span class=\"_ _0\"></span>TGA<span class=\"_ _0\"></span>GES AND GUARANTEES</div>\n<div class=\"t m0 x6 h45 y86 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Carrying amount of debt secur<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 x6 h45 y87 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">by mortgag<span class=\"_ _0\"></span>es and pledges </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws486\" style=\"z-index: 40;\">The Bakka <span class=\"_ _155\"></span>frost Group has a group financing. The Gr<span class=\"_ _0\"></span>oup </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws2c9\" style=\"z-index: 40;\">companies ar<span class=\"_ _0\"></span>e liable jointly and severely f<span class=\"_ _0\"></span>or the balance </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">without limitations f<span class=\"_ _0\"></span>or each other<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">As part of the guarant<span class=\"_ _0\"></span>ees are also any insurance r<span class=\"_ _0\"></span>efunds. </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws5f\" style=\"z-index: 40;\">In addition, the shares in larger subsidiaries hav<span class=\"_ _0\"></span>e been </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">pledged to the bank syndicat<span class=\"_ _0\"></span>e.</div>\n<div class=\"t m3 xb h51 y1105 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 xb h51 y1106 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Long-<span class=\"_ _0\"></span>term debt to financial institu<span class=\"_ _0\"></span>tions <span class=\"_ _390\"> </span> <span class=\"_ _2fe\"> </span>3,944,498 <span class=\"_ _182\"> </span>3,383,289</div>\n<div class=\"t m3 xb h51 y1107 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 xb h51 y1108 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Carrying amount of asset<span class=\"_ _0\"></span>s pledged as security for rec<span class=\"_ _0\"></span>ognized debt <span class=\"_ _15f\"> </span> </div>\n<div class=\"t m3 xb hb y1109 ff4 fs7 fc1 sc0 ls0 ws47e\" style=\"z-index: 40;\">Licence<span class=\"_ _0\"></span>s <span class=\"_ _238\"> </span> <span class=\"_ _130\"> </span>3,819,883 3,819,883</div>\n<div class=\"t m3 xb hb y110a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Property<span class=\"_ _0\"></span>, plant, and equipment <span class=\"_ _3a0\"> </span> <span class=\"_ _182\"> </span>1,580,604 <span class=\"_ _2d5\"> </span>1,046,827</div>\n<div class=\"t m3 xb hb y110b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biological assets (biomass) <span class=\"_ _3a1\"> </span> <span class=\"_ _182\"> </span>3,335,570 <span class=\"_ _2d5\"> </span>2,938,485</div>\n<div class=\"t m3 xb hb y110c ff4 fs7 fc1 sc0 ls0 ws4aa\" style=\"z-index: 40;\">Inventory <span class=\"_ _1d9\"> </span> <span class=\"_ _7f\"> </span>138,171 131,770</div>\n<div class=\"t m3 xb h51 y110d ff13 fs7 fc1 sc0 ls0 ws4bc\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _3a2\"> </span> <span class=\"_ _7f\"> </span>8,874,228 7,936,965</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 505px; height: 290px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag13": {
   "value": "\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.13 DERIV<span class=\"_ _5d\"></span>A<span class=\"_ _5d\"></span>TIVES</div>\n<div class=\"t m3 x6 h51 y85 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 x6 hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency deriv<span class=\"_ _0\"></span>atives <span class=\"_ _38d\"> </span> <span class=\"_ _82\"> </span>-374 <span class=\"_ _178\"> </span>-7,474</div>\n<div class=\"t m3 x6 h51 yfd3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Derivativ<span class=\"_ _0\"></span>es total <span class=\"_ _3a3\"> </span> <span class=\"_ _34b\"> </span>-374 <span class=\"_ _132\"> </span>-7,474</div>\n<div class=\"t m0 x6 h45 y8b ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The fair v<span class=\"_ _0\"></span>alue of derivativ<span class=\"_ _0\"></span>es held at the balance sheet date can be alloc<span class=\"_ _0\"></span>ated as follow<span class=\"_ _0\"></span>s:</div>\n<div class=\"t m3 x6 h51 y3a ff13 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\"> <span class=\"_ _34e\"> </span> <span class=\"_ _2e1\"> </span> Recogniz<span class=\"ws0\">ed in  <span class=\"_ _1ea\"> </span> <span class=\"_ _e9\"> </span> <span class=\"_ _130\"> </span>Recognized in  <span class=\"_ _339\"> </span> </span></div>\n<div class=\"t m3 x6 h51 y110e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">  <span class=\"_ _3a4\"> </span> <span class=\"_ _e9\"> </span> <span class=\"_ _156\"> </span>the Income <span class=\"_ _6d\"> </span>Recognized <span class=\"_ _1ea\"> </span>  <span class=\"_ _156\"> </span>the Income <span class=\"_ _193\"> </span>Recognized </div>\n<div class=\"t m3 x6 h51 y110f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">  <span class=\"_ _34f\"> </span>  <span class=\"_ _d1\"> </span>Fair V<span class=\"_ _0\"></span>alue <span class=\"_ _eb\"> </span>Statement <span class=\"_ _11a\"> </span>in equity <span class=\"_ _d1\"> </span>Fair V<span class=\"_ _0\"></span>alue <span class=\"_ _eb\"> </span>Stat<span class=\"_ _0\"></span>ement <span class=\"_ _d5\"> </span>in equity </div>\n<div class=\"t m3 x6 h51 y1110 ff13 fs7 fc1 sc0 ls0 ws4bd\" style=\"z-index: 40;\"> <span class=\"_ _3a5\"></span> <span class=\"_ _206\"> </span> <span class=\"_ _3a5\"></span> 2023 2023 2023 2022 2022 <span class=\"_ _16f\"> </span>2022</div>\n<div class=\"t m3 x6 hb y1111 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency deriv<span class=\"_ _0\"></span>atives <span class=\"_ _9e\"> </span>  <span class=\"_ _107\"> </span>-374 <span class=\"_ _1b0\"> </span> 0 <span class=\"_ _107\"> </span>-374 <span class=\"_ _10b\"> </span>-7,474 <span class=\"_ _18f\"> </span> 0 <span class=\"_ _10a\"> </span>-7,474</div>\n<div class=\"t m3 x6 h51 y1112 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _17e\"> </span>  <span class=\"_ _77\"> </span>-374 <span class=\"_ _a1\"> </span> 0 <span class=\"_ _77\"> </span>-374 <span class=\"_ _146\"> </span>-7,474 <span class=\"_ _a1\"> </span> 0 <span class=\"_ _100\"> </span>-7,474</div>\n<div class=\"t m0 x6 h45 y41 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The expect<span class=\"_ _0\"></span>ed timing of the eff<span class=\"_ _0\"></span>ect on the income stat<span class=\"_ _0\"></span>ement is as follows:</div>\n<div class=\"t m3 x6 h51 y1113 ff13 fs7 fc1 sc0 ls0 ws4be\" style=\"z-index: 40;\"> <span class=\"_ _15e\"> </span>  <span class=\"_ _33f\"></span><span class=\"ws0\">Inter<span class=\"_ _0\"></span>est and<span class=\"ws4be\">  </span> <span class=\"_ _332\"> </span>Interest and</span></div>\n<div class=\"t m3 x6 h51 y10de ff13 fs7 fc1 sc0 ls0 ws4bf\" style=\"z-index: 40;\"> <span class=\"_ _257\"> </span> <span class=\"_ _141\"></span> Currency <span class=\"_ _5e\"></span>currency <span class=\"_ _6e\"> </span>T<span class=\"_ _0\"></span>otal Curren<span class=\"ws4c0\">cy curr<span class=\"_ _0\"></span>ency <span class=\"_ _c5\"> </span>To<span class=\"_ _0\"></span>tal<span class=\"ws0\"> </span></span></div>\n<div class=\"t m3 x6 h51 y1114 ff13 fs7 fc1 sc0 ls0 ws4c1\" style=\"z-index: 40;\"> <span class=\"_ _13c\"></span> <span class=\"_ _48\"> </span> <span class=\"_ _13c\"></span> derivativ<span class=\"_ _0\"></span>es derivatives <span class=\"_ _110\"> </span>2023 derivativ<span class=\"_ _0\"></span>es derivativ<span class=\"_ _0\"></span>es <span class=\"_ _33d\"> </span><span class=\"ws0\">2022</span></div>\n<div class=\"t m3 x6 hb y1115 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Within one year <span class=\"_ _93\"> </span>  <span class=\"_ _1ce\"> </span>-374  <span class=\"_ _1b0\"> </span>0  <span class=\"_ _62\"> </span>-374  <span class=\"_ _10c\"> </span>-7,474  <span class=\"_ _1b0\"> </span>0  <span class=\"_ _171\"> </span>-7,474 </div>\n<div class=\"t m3 x6 hb y1116 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Between one and fiv<span class=\"_ _0\"></span>e years <span class=\"_ _76\"> </span>  <span class=\"_ _117\"> </span>0  <span class=\"_ _18f\"> </span>0  <span class=\"_ _1b0\"> </span>0  <span class=\"_ _1b0\"> </span>0  <span class=\"_ _18f\"> </span>0  <span class=\"_ _104\"> </span>0 </div>\n<div class=\"t m3 x6 hb y1117 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">After fiv<span class=\"_ _0\"></span>e years <span class=\"_ _159\"> </span>  <span class=\"_ _117\"> </span>0  <span class=\"_ _18f\"> </span>0  <span class=\"_ _1b0\"> </span>0  <span class=\"_ _1b0\"> </span>0  <span class=\"_ _1b0\"> </span>0  <span class=\"_ _104\"> </span>0 </div>\n<div class=\"t m3 x6 h51 y1118 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _17e\"> </span>  <span class=\"_ _77\"> </span>-374  <span class=\"_ _a1\"> </span>0  <span class=\"_ _116\"> </span>-374  <span class=\"_ _11e\"> </span>-7,474  <span class=\"_ _2ff\"> </span>0  <span class=\"_ _16a\"> </span>-7,474</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 327px; height: 468px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div><br/></div>\n<div><br/></div>\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FINANCIAL INSTRUMENT<span class=\"_ _0\"></span>S</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">In accor<span class=\"_ _0\"></span>dance with IFRS 9, financial instruments f<span class=\"_ _0\"></span>alling within </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws24f\" style=\"z-index: 40;\">its remit ar<span class=\"_ _0\"></span>e classified into the following categ<span class=\"_ _0\"></span>ories: fair value </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wsb7\" style=\"z-index: 40;\">with changes in value ent<span class=\"_ _0\"></span>ered to the Income Stat<span class=\"_ _0\"></span>ement<span class=\"_ _5e\"></span>, hold </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws118\" style=\"z-index: 40;\">until maturity<span class=\"_ _0\"></span>, loans and receivables, av<span class=\"_ _0\"></span>ailable for sale, and </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">other liabilities.</div>\n\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws215\" style=\"z-index: 40;\">Financial instruments at f<span class=\"_ _0\"></span>air value with changes in value </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">entered t<span class=\"_ _0\"></span>o the Income Statement</div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">Financial instruments, which are held primarily f<span class=\"_ _0\"></span>or buying or </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws2bb\" style=\"z-index: 40;\">selling in the short term, are classified as being held f<span class=\"_ _0\"></span>or trading </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">purposes. These instruments ar<span class=\"_ _0\"></span>e included in the category of </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws1f0\" style=\"z-index: 40;\">financial instruments rec<span class=\"_ _0\"></span>ognized at fair value with chang<span class=\"_ _0\"></span>es </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws6e\" style=\"z-index: 40;\">in value enter<span class=\"_ _0\"></span>ed to the Income Statement alongside f<span class=\"_ _0\"></span>orward </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">currency contr<span class=\"_ _0\"></span>acts, which are rec<span class=\"_ _0\"></span>ognized at fair value with </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">changes in value<span class=\"_ _0\"></span>, entered to the Income St<span class=\"_ _0\"></span>atement.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 478px; height: 187px; width: 372px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y43 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Hedge acc<span class=\"_ _0\"></span>ounting</div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws10b\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t rate swaps and f<span class=\"_ _0\"></span>orward curr<span class=\"_ _0\"></span>ency settlement contracts </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws46a\" style=\"z-index: 40;\">are used as hedges of it<span class=\"_ _0\"></span>s exposure to f<span class=\"_ _0\"></span>oreign currency </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">risk, interes<span class=\"_ _0\"></span>t expenses and instalment payments in for<span class=\"_ _0\"></span>eign </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">currencies. The hedges ar<span class=\"_ _0\"></span>e cash flow hedges.</div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1ca\" style=\"z-index: 40;\">The eff<span class=\"_ _0\"></span>ective portion of the gain or loss on the hedging </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws268\" style=\"z-index: 40;\">instrument is rec<span class=\"_ _0\"></span>ognized directly in other c<span class=\"_ _0\"></span>omprehensive </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">income in the cash flow hedg<span class=\"_ _0\"></span>e reserve.</div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws195\" style=\"z-index: 40;\">Amounts rec<span class=\"_ _0\"></span>ognized as other comprehensiv<span class=\"_ _0\"></span>e income are </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws3fb\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>erred to the Income St<span class=\"_ _0\"></span>atement, when the hedged </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws1ae\" style=\"z-index: 40;\">transaction aff<span class=\"_ _0\"></span>ects profit or loss, and when financial liabilities </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws1bf\" style=\"z-index: 40;\">are settled, such as when the hedged financial inc<span class=\"_ _0\"></span>ome or </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">financial expense is rec<span class=\"_ _0\"></span>ognized.</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws2f\" style=\"z-index: 40;\">If the for<span class=\"_ _0\"></span>ecast transactions or commitments ar<span class=\"_ _0\"></span>e no longer </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws112\" style=\"z-index: 40;\">expected t<span class=\"_ _0\"></span>o occur<span class=\"_ _0\"></span>, the cumulative gain or los<span class=\"_ _0\"></span>s, previously </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1e0\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in equity, is tr<span class=\"_ _0\"></span>ansferred to the Inc<span class=\"_ _0\"></span>ome Statement. </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws100\" style=\"z-index: 40;\">If the hedging instrument expir<span class=\"_ _0\"></span>es or is sold, terminated, or </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws34f\" style=\"z-index: 40;\">exer<span class=\"_ _0\"></span>cised without replacement or r<span class=\"_ _0\"></span>ollover<span class=\"_ _5d\"></span>, or if its designation </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">as a hedge is re<span class=\"_ _0\"></span>voked, any cumulative gain or loss, pr<span class=\"_ _0\"></span>eviously </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws1e1\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in other comprehensiv<span class=\"_ _0\"></span>e income, remain in other </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws57\" style=\"z-index: 40;\">comprehensiv<span class=\"_ _0\"></span>e income until firm commitment aff<span class=\"_ _0\"></span>ects profit </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">or loss, or settlement payments ar<span class=\"_ _0\"></span>e made.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 34px; width: 372px; z-index: 5;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 425px; width: 372px; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 39px; width: 372px; z-index: 4;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 430px; width: 372px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 25px; width: 372px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 771px; width: 372px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 30px; width: 372px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 776px; width: 372px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 35px; width: 372px; z-index: 1;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 781px; width: 372px; z-index: 1;\"><br/></div>\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag14": {
   "value": "\n<div><br/></div>\n<div><br/></div>\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FINANCIAL INSTRUMENT<span class=\"_ _0\"></span>S</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">In accor<span class=\"_ _0\"></span>dance with IFRS 9, financial instruments f<span class=\"_ _0\"></span>alling within </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws24f\" style=\"z-index: 40;\">its remit ar<span class=\"_ _0\"></span>e classified into the following categ<span class=\"_ _0\"></span>ories: fair value </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 wsb7\" style=\"z-index: 40;\">with changes in value ent<span class=\"_ _0\"></span>ered to the Income Stat<span class=\"_ _0\"></span>ement<span class=\"_ _5e\"></span>, hold </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws118\" style=\"z-index: 40;\">until maturity<span class=\"_ _0\"></span>, loans and receivables, av<span class=\"_ _0\"></span>ailable for sale, and </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">other liabilities.</div>\n\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws215\" style=\"z-index: 40;\">Financial instruments at f<span class=\"_ _0\"></span>air value with changes in value </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">entered t<span class=\"_ _0\"></span>o the Income Statement</div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">Financial instruments, which are held primarily f<span class=\"_ _0\"></span>or buying or </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws2bb\" style=\"z-index: 40;\">selling in the short term, are classified as being held f<span class=\"_ _0\"></span>or trading </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">purposes. These instruments ar<span class=\"_ _0\"></span>e included in the category of </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws1f0\" style=\"z-index: 40;\">financial instruments rec<span class=\"_ _0\"></span>ognized at fair value with chang<span class=\"_ _0\"></span>es </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws6e\" style=\"z-index: 40;\">in value enter<span class=\"_ _0\"></span>ed to the Income Statement alongside f<span class=\"_ _0\"></span>orward </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">currency contr<span class=\"_ _0\"></span>acts, which are rec<span class=\"_ _0\"></span>ognized at fair value with </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">changes in value<span class=\"_ _0\"></span>, entered to the Income St<span class=\"_ _0\"></span>atement.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 478px; height: 187px; width: 372px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y43 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Hedge acc<span class=\"_ _0\"></span>ounting</div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws10b\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t rate swaps and f<span class=\"_ _0\"></span>orward curr<span class=\"_ _0\"></span>ency settlement contracts </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws46a\" style=\"z-index: 40;\">are used as hedges of it<span class=\"_ _0\"></span>s exposure to f<span class=\"_ _0\"></span>oreign currency </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">risk, interes<span class=\"_ _0\"></span>t expenses and instalment payments in for<span class=\"_ _0\"></span>eign </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">currencies. The hedges ar<span class=\"_ _0\"></span>e cash flow hedges.</div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1ca\" style=\"z-index: 40;\">The eff<span class=\"_ _0\"></span>ective portion of the gain or loss on the hedging </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws268\" style=\"z-index: 40;\">instrument is rec<span class=\"_ _0\"></span>ognized directly in other c<span class=\"_ _0\"></span>omprehensive </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">income in the cash flow hedg<span class=\"_ _0\"></span>e reserve.</div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws195\" style=\"z-index: 40;\">Amounts rec<span class=\"_ _0\"></span>ognized as other comprehensiv<span class=\"_ _0\"></span>e income are </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws3fb\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>erred to the Income St<span class=\"_ _0\"></span>atement, when the hedged </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws1ae\" style=\"z-index: 40;\">transaction aff<span class=\"_ _0\"></span>ects profit or loss, and when financial liabilities </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws1bf\" style=\"z-index: 40;\">are settled, such as when the hedged financial inc<span class=\"_ _0\"></span>ome or </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">financial expense is rec<span class=\"_ _0\"></span>ognized.</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws2f\" style=\"z-index: 40;\">If the for<span class=\"_ _0\"></span>ecast transactions or commitments ar<span class=\"_ _0\"></span>e no longer </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws112\" style=\"z-index: 40;\">expected t<span class=\"_ _0\"></span>o occur<span class=\"_ _0\"></span>, the cumulative gain or los<span class=\"_ _0\"></span>s, previously </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1e0\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in equity, is tr<span class=\"_ _0\"></span>ansferred to the Inc<span class=\"_ _0\"></span>ome Statement. </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws100\" style=\"z-index: 40;\">If the hedging instrument expir<span class=\"_ _0\"></span>es or is sold, terminated, or </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws34f\" style=\"z-index: 40;\">exer<span class=\"_ _0\"></span>cised without replacement or r<span class=\"_ _0\"></span>ollover<span class=\"_ _5d\"></span>, or if its designation </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">as a hedge is re<span class=\"_ _0\"></span>voked, any cumulative gain or loss, pr<span class=\"_ _0\"></span>eviously </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws1e1\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in other comprehensiv<span class=\"_ _0\"></span>e income, remain in other </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws57\" style=\"z-index: 40;\">comprehensiv<span class=\"_ _0\"></span>e income until firm commitment aff<span class=\"_ _0\"></span>ects profit </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">or loss, or settlement payments ar<span class=\"_ _0\"></span>e made.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 34px; width: 372px; z-index: 5;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 425px; width: 372px; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 39px; width: 372px; z-index: 4;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 430px; width: 372px; z-index: 4;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 25px; width: 372px; z-index: 3;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 771px; width: 372px; z-index: 3;\"><br/></div>\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag15": {
   "value": "\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws215\" style=\"z-index: 40;\">Financial instruments at f<span class=\"_ _0\"></span>air value with changes in value </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">entered t<span class=\"_ _0\"></span>o the Income Statement</div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">Financial instruments, which are held primarily f<span class=\"_ _0\"></span>or buying or </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws2bb\" style=\"z-index: 40;\">selling in the short term, are classified as being held f<span class=\"_ _0\"></span>or trading </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">purposes. These instruments ar<span class=\"_ _0\"></span>e included in the category of </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws1f0\" style=\"z-index: 40;\">financial instruments rec<span class=\"_ _0\"></span>ognized at fair value with chang<span class=\"_ _0\"></span>es </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws6e\" style=\"z-index: 40;\">in value enter<span class=\"_ _0\"></span>ed to the Income Statement alongside f<span class=\"_ _0\"></span>orward </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">currency contr<span class=\"_ _0\"></span>acts, which are rec<span class=\"_ _0\"></span>ognized at fair value with </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">changes in value<span class=\"_ _0\"></span>, entered to the Income St<span class=\"_ _0\"></span>atement.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 478px; height: 187px; width: 372px; z-index: 4;\"><br/></div>\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag16": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 x6 h45 y43 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Hedge acc<span class=\"_ _0\"></span>ounting</div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws10b\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t rate swaps and f<span class=\"_ _0\"></span>orward curr<span class=\"_ _0\"></span>ency settlement contracts </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws46a\" style=\"z-index: 40;\">are used as hedges of it<span class=\"_ _0\"></span>s exposure to f<span class=\"_ _0\"></span>oreign currency </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">risk, interes<span class=\"_ _0\"></span>t expenses and instalment payments in for<span class=\"_ _0\"></span>eign </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">currencies. The hedges ar<span class=\"_ _0\"></span>e cash flow hedges.</div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1ca\" style=\"z-index: 40;\">The eff<span class=\"_ _0\"></span>ective portion of the gain or loss on the hedging </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws268\" style=\"z-index: 40;\">instrument is rec<span class=\"_ _0\"></span>ognized directly in other c<span class=\"_ _0\"></span>omprehensive </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">income in the cash flow hedg<span class=\"_ _0\"></span>e reserve.</div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws195\" style=\"z-index: 40;\">Amounts rec<span class=\"_ _0\"></span>ognized as other comprehensiv<span class=\"_ _0\"></span>e income are </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws3fb\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>erred to the Income St<span class=\"_ _0\"></span>atement, when the hedged </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws1ae\" style=\"z-index: 40;\">transaction aff<span class=\"_ _0\"></span>ects profit or loss, and when financial liabilities </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws1bf\" style=\"z-index: 40;\">are settled, such as when the hedged financial inc<span class=\"_ _0\"></span>ome or </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">financial expense is rec<span class=\"_ _0\"></span>ognized.</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws2f\" style=\"z-index: 40;\">If the for<span class=\"_ _0\"></span>ecast transactions or commitments ar<span class=\"_ _0\"></span>e no longer </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws112\" style=\"z-index: 40;\">expected t<span class=\"_ _0\"></span>o occur<span class=\"_ _0\"></span>, the cumulative gain or los<span class=\"_ _0\"></span>s, previously </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1e0\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in equity, is tr<span class=\"_ _0\"></span>ansferred to the Inc<span class=\"_ _0\"></span>ome Statement. </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws100\" style=\"z-index: 40;\">If the hedging instrument expir<span class=\"_ _0\"></span>es or is sold, terminated, or </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws34f\" style=\"z-index: 40;\">exer<span class=\"_ _0\"></span>cised without replacement or r<span class=\"_ _0\"></span>ollover<span class=\"_ _5d\"></span>, or if its designation </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">as a hedge is re<span class=\"_ _0\"></span>voked, any cumulative gain or loss, pr<span class=\"_ _0\"></span>eviously </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws1e1\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in other comprehensiv<span class=\"_ _0\"></span>e income, remain in other </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws57\" style=\"z-index: 40;\">comprehensiv<span class=\"_ _0\"></span>e income until firm commitment aff<span class=\"_ _0\"></span>ects profit </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">or loss, or settlement payments ar<span class=\"_ _0\"></span>e made.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 34px; width: 372px; z-index: 5;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 425px; width: 372px; z-index: 5;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 39px; width: 372px; z-index: 4;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 430px; width: 372px; z-index: 4;\"><br/></div>\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag17": {
   "value": "\n<div class=\"t m0 x6 h45 y43 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Hedge acc<span class=\"_ _0\"></span>ounting</div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws10b\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t rate swaps and f<span class=\"_ _0\"></span>orward curr<span class=\"_ _0\"></span>ency settlement contracts </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws46a\" style=\"z-index: 40;\">are used as hedges of it<span class=\"_ _0\"></span>s exposure to f<span class=\"_ _0\"></span>oreign currency </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">risk, interes<span class=\"_ _0\"></span>t expenses and instalment payments in for<span class=\"_ _0\"></span>eign </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">currencies. The hedges ar<span class=\"_ _0\"></span>e cash flow hedges.</div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1ca\" style=\"z-index: 40;\">The eff<span class=\"_ _0\"></span>ective portion of the gain or loss on the hedging </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws268\" style=\"z-index: 40;\">instrument is rec<span class=\"_ _0\"></span>ognized directly in other c<span class=\"_ _0\"></span>omprehensive </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">income in the cash flow hedg<span class=\"_ _0\"></span>e reserve.</div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws195\" style=\"z-index: 40;\">Amounts rec<span class=\"_ _0\"></span>ognized as other comprehensiv<span class=\"_ _0\"></span>e income are </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws3fb\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>erred to the Income St<span class=\"_ _0\"></span>atement, when the hedged </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws1ae\" style=\"z-index: 40;\">transaction aff<span class=\"_ _0\"></span>ects profit or loss, and when financial liabilities </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws1bf\" style=\"z-index: 40;\">are settled, such as when the hedged financial inc<span class=\"_ _0\"></span>ome or </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">financial expense is rec<span class=\"_ _0\"></span>ognized.</div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws2f\" style=\"z-index: 40;\">If the for<span class=\"_ _0\"></span>ecast transactions or commitments ar<span class=\"_ _0\"></span>e no longer </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws112\" style=\"z-index: 40;\">expected t<span class=\"_ _0\"></span>o occur<span class=\"_ _0\"></span>, the cumulative gain or los<span class=\"_ _0\"></span>s, previously </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws1e0\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in equity, is tr<span class=\"_ _0\"></span>ansferred to the Inc<span class=\"_ _0\"></span>ome Statement. </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws100\" style=\"z-index: 40;\">If the hedging instrument expir<span class=\"_ _0\"></span>es or is sold, terminated, or </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws34f\" style=\"z-index: 40;\">exer<span class=\"_ _0\"></span>cised without replacement or r<span class=\"_ _0\"></span>ollover<span class=\"_ _5d\"></span>, or if its designation </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">as a hedge is re<span class=\"_ _0\"></span>voked, any cumulative gain or loss, pr<span class=\"_ _0\"></span>eviously </div>\n<div class=\"t m0 x6 hb y58 ff4 fs7 fc1 sc0 ls0 ws1e1\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed in other comprehensiv<span class=\"_ _0\"></span>e income, remain in other </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws57\" style=\"z-index: 40;\">comprehensiv<span class=\"_ _0\"></span>e income until firm commitment aff<span class=\"_ _0\"></span>ects profit </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">or loss, or settlement payments ar<span class=\"_ _0\"></span>e made.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 757px; height: 34px; width: 372px; z-index: 5;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 30px; height: 425px; width: 372px; z-index: 5;\"><br/></div>\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag18": {
   "value": "\n<div><br/></div>\n<div class=\"t m0 xb h52 y87 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 3.14 PR<span class=\"_ _0\"></span>OVISIONS</div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 wse7\" style=\"z-index: 40;\">A provision is r<span class=\"_ _0\"></span>ecognized when, and only when, the company </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws10d\" style=\"z-index: 40;\">has a valid liability (legal or self<span class=\"_ _0\"></span>-imposed) deriving from an </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws259\" style=\"z-index: 40;\">event which has oc<span class=\"_ _0\"></span>curred, and when it is probable (more </div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws53\" style=\"z-index: 40;\">likely than not) that a financial se<span class=\"_ _0\"></span>ttlement will take place </div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws146\" style=\"z-index: 40;\">because of that liability<span class=\"_ _0\"></span>, and when the amount in question </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws231\" style=\"z-index: 40;\">can be reliably quantified. Pr<span class=\"_ _0\"></span>ovisions are re<span class=\"_ _0\"></span>viewed on each </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws1f4\" style=\"z-index: 40;\">closing date, and the le<span class=\"_ _0\"></span>vel reflects the bes<span class=\"_ _0\"></span>t estimate for the </div>\n<div class=\"t m0 xb hb y3c ff4 fs7 fc1 sc0 ls0 wsc8\" style=\"z-index: 40;\">liability<span class=\"_ _0\"></span>. The Group has no provisions as per 31 Dec<span class=\"_ _0\"></span>ember </div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023, compared t<span class=\"_ _0\"></span>o no provisions as per 31 December 2022.</div>\n\n<div><br/></div>\n\n<div class=\"t m0 xb h45 y3f ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">PRO<span class=\"_ _0\"></span>VISIONS FOR ONEROUS CONTRA<span class=\"_ _0\"></span>CTS</div>\n<div class=\"t m0 xb h45 y40 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES </div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws139\" style=\"z-index: 40;\">The Group enters sales c<span class=\"_ _0\"></span>ontracts for v<span class=\"_ _0\"></span>alue added salmon </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">products (V<span class=\"_ _0\"></span>AP) on an on-going basis. The contr<span class=\"_ _0\"></span>acts involve </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws405\" style=\"z-index: 40;\">physical se<span class=\"_ _0\"></span>ttlement<span class=\"_ _5e\"></span>, and deliveries associat<span class=\"_ _0\"></span>ed with the </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">contrac<span class=\"_ _0\"></span>ts form part of the Group<span class=\"_ _0\"></span>\u2019s normal business activities. </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The contrac<span class=\"_ _0\"></span>ts contain no built-in deriv<span class=\"_ _0\"></span>ative elements.</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws1ee\" style=\"z-index: 40;\">With respect t<span class=\"_ _0\"></span>o fixed-price contrac<span class=\"_ _0\"></span>ts, which result in the </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws37\" style=\"z-index: 40;\">Group being obligated t<span class=\"_ _0\"></span>o sell salmon products at a price </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws32\" style=\"z-index: 40;\">less than production c<span class=\"_ _0\"></span>ost (including fair value adjus<span class=\"_ _0\"></span>tment </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 ws258\" style=\"z-index: 40;\">of raw mat<span class=\"_ _0\"></span>erials at the point of harvesting), the contr<span class=\"_ _0\"></span>acts </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 wsa5\" style=\"z-index: 40;\">are consider<span class=\"_ _0\"></span>ed onerous, and provisions ar<span class=\"_ _0\"></span>e calculated and </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws82\" style=\"z-index: 40;\">entered t<span class=\"_ _0\"></span>o the statement of financial position. The pro<span class=\"_ _0\"></span>vision </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">is charged to the Income S<span class=\"_ _0\"></span>tatement.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 254px; height: 286px; width: 373px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 254px; height: 291px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t m0 xb h45 y4f ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">SIGNIFICANT ASSUMPTION</div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws42f\" style=\"z-index: 40;\">The company holds long<span class=\"_ _0\"></span>-term sale contr<span class=\"_ _0\"></span>acts related to </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 wsbb\" style=\"z-index: 40;\">salmon products. These c<span class=\"_ _0\"></span>ontracts do not cont<span class=\"_ _0\"></span>ain any </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws376\" style=\"z-index: 40;\">elements of embedded derivativ<span class=\"_ _0\"></span>es and are theref<span class=\"_ _0\"></span>ore not </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws13f\" style=\"z-index: 40;\">treated as financial ins<span class=\"_ _0\"></span>truments. The contracts are se<span class=\"_ _0\"></span>ttled, </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws28d\" style=\"z-index: 40;\">based exclusiv<span class=\"_ _0\"></span>ely on the assumption that delivery of salmon </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws5a\" style=\"z-index: 40;\">products should tak<span class=\"_ _0\"></span>e place. The contr<span class=\"_ _0\"></span>acts are not tradable<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws105\" style=\"z-index: 40;\">nor do they cont<span class=\"_ _0\"></span>ain a clause for settlement in cash or cash </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">equivalents.</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws2e1\" style=\"z-index: 40;\">Provisions ar<span class=\"_ _0\"></span>e made for estimated oner<span class=\"_ _0\"></span>ous contracts that </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 wsac\" style=\"z-index: 40;\">oblige the Group to sell fish at a pric<span class=\"_ _0\"></span>e less than calculated </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws4c\" style=\"z-index: 40;\">production c<span class=\"_ _0\"></span>osts including raw materials, biomass, measur<span class=\"_ _0\"></span>ed </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">at fair v<span class=\"_ _0\"></span>alue.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 688px; width: 373px; z-index: 1;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 739px; height: 72px; width: 370px; z-index: 1;\"><br/></div>\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag19": {
   "value": "\n<div class=\"t m0 xb h45 y3f ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">PRO<span class=\"_ _0\"></span>VISIONS FOR ONEROUS CONTRA<span class=\"_ _0\"></span>CTS</div>\n<div class=\"t m0 xb h45 y40 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">AC<span class=\"_ _0\"></span>COUNTING POLICIES </div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws139\" style=\"z-index: 40;\">The Group enters sales c<span class=\"_ _0\"></span>ontracts for v<span class=\"_ _0\"></span>alue added salmon </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">products (V<span class=\"_ _0\"></span>AP) on an on-going basis. The contr<span class=\"_ _0\"></span>acts involve </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws405\" style=\"z-index: 40;\">physical se<span class=\"_ _0\"></span>ttlement<span class=\"_ _5e\"></span>, and deliveries associat<span class=\"_ _0\"></span>ed with the </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">contrac<span class=\"_ _0\"></span>ts form part of the Group<span class=\"_ _0\"></span>\u2019s normal business activities. </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">The contrac<span class=\"_ _0\"></span>ts contain no built-in deriv<span class=\"_ _0\"></span>ative elements.</div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws1ee\" style=\"z-index: 40;\">With respect t<span class=\"_ _0\"></span>o fixed-price contrac<span class=\"_ _0\"></span>ts, which result in the </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws37\" style=\"z-index: 40;\">Group being obligated t<span class=\"_ _0\"></span>o sell salmon products at a price </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws32\" style=\"z-index: 40;\">less than production c<span class=\"_ _0\"></span>ost (including fair value adjus<span class=\"_ _0\"></span>tment </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 ws258\" style=\"z-index: 40;\">of raw mat<span class=\"_ _0\"></span>erials at the point of harvesting), the contr<span class=\"_ _0\"></span>acts </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 wsa5\" style=\"z-index: 40;\">are consider<span class=\"_ _0\"></span>ed onerous, and provisions ar<span class=\"_ _0\"></span>e calculated and </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws82\" style=\"z-index: 40;\">entered t<span class=\"_ _0\"></span>o the statement of financial position. The pro<span class=\"_ _0\"></span>vision </div>\n<div class=\"t m0 xb hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">is charged to the Income S<span class=\"_ _0\"></span>tatement.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 254px; height: 286px; width: 373px; z-index: 3;\"><br/></div>\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag20": {
   "value": "\n<div class=\"t m0 xb h45 y86 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">CAPIT<span class=\"_ _0\"></span>AL MANAGEMENT</div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws4c2\" style=\"z-index: 40;\">The Group\u2019<span class=\"_ _0\"></span>s objective, when managing capital, is to </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws13a\" style=\"z-index: 40;\">maintain a capital struc<span class=\"_ _0\"></span>ture able to support the operations </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws113\" style=\"z-index: 40;\">and maximize shareholder v<span class=\"_ _0\"></span>alue. The farming business is </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws78\" style=\"z-index: 40;\">characteriz<span class=\"_ _0\"></span>ed by price volatility and challenging pr<span class=\"_ _0\"></span>oduction </div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws31\" style=\"z-index: 40;\">dynamics. The Group must be financially solid t<span class=\"_ _0\"></span>o be able to </div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws8f\" style=\"z-index: 40;\">cope with fluctuations in pr<span class=\"_ _0\"></span>ofits and financial position, and </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">the consolidated equity r<span class=\"_ _0\"></span>atio shall at no time be lower than </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws1ad\" style=\"z-index: 40;\">35%. On 31 December 2023, the Group<span class=\"_ _0\"></span>\u2019s equity ratio was 61% </div>\n<div class=\"t m0 xb hb y3c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">(62%). </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws4c3\" style=\"z-index: 40;\">The Group manages the capit<span class=\"_ _0\"></span>al structure and adjusts </div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 wsa6\" style=\"z-index: 40;\">corre<span class=\"_ _0\"></span>sponding to changes in the underlying economic </div>\n<div class=\"t m0 xb hb y40 ff4 fs7 fc1 sc0 ls0 ws2e6\" style=\"z-index: 40;\">conditions. In December Bakk<span class=\"_ _0\"></span>a <span class=\"_ _135\"></span>frost enter<span class=\"_ _0\"></span>ed a term sheet </div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws35\" style=\"z-index: 40;\">for a sust<span class=\"_ _0\"></span>ainability-linked EUR 700 million multicurrency </div>\n<div class=\"t m0 xb hb y42 ff4 fs7 fc1 sc0 ls0 ws1d9\" style=\"z-index: 40;\">rev<span class=\"_ _0\"></span>olving credit facility with a tenor o<span class=\"_ _0\"></span>f five years. The facility </div>\n<div class=\"t m0 xb hb y43 ff4 fs7 fc1 sc0 ls0 ws11a\" style=\"z-index: 40;\">agreement w<span class=\"_ _0\"></span>as signed in March 2022. In January 2024, the </div>\n<div class=\"t m0 xb hb y44 ff4 fs7 fc1 sc0 ls0 ws5c\" style=\"z-index: 40;\">Group made use of the sec<span class=\"_ _0\"></span>ond extension option and ext<span class=\"_ _0\"></span>ended </div>\n<div class=\"t m0 xb hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">the Facility f<span class=\"_ _0\"></span>or 12 months until February 2029. </div>\n<div class=\"t m0 xb hb y47 ff4 fs7 fc1 sc0 ls0 ws111\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ording to the Group<span class=\"_ _0\"></span>\u2019s dividend policy, under normal </div>\n<div class=\"t m0 xb hb y48 ff4 fs7 fc1 sc0 ls0 ws94\" style=\"z-index: 40;\">circumst<span class=\"_ _0\"></span>ances, average dividends o<span class=\"_ _0\"></span>ver sever<span class=\"_ _0\"></span>al years should </div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws1e9\" style=\"z-index: 40;\">be 30 to 50% of the adjust<span class=\"_ _0\"></span>ed net profit. The Board has </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">proposed a dividend of DKK 8.70 per shar<span class=\"_ _0\"></span>e for the financial </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 wsb9\" style=\"z-index: 40;\">year 2023, corr<span class=\"_ _0\"></span>esponding to a distribution to shar<span class=\"_ _0\"></span>eholders of </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 515 million (DKK 591 million).</div>\n<div class=\"t m0 xb hb y4e ff4 fs7 fc1 sc0 ls0 ws2b0\" style=\"z-index: 40;\">On 31 December 2023, net int<span class=\"_ _0\"></span>erest-bearing deb<span class=\"_ _0\"></span>t amounted </div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">to DKK 3,533 million (DKK 2,664 million). Note 3.11 pr<span class=\"_ _0\"></span>ovides </div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws1c5\" style=\"z-index: 40;\">an overvie<span class=\"_ _0\"></span>w of the debt\u2019s maturity profile and inf<span class=\"_ _0\"></span>ormation on </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws1d2\" style=\"z-index: 40;\">the debt\u2019s financial co<span class=\"_ _0\"></span>venants. Bakka <span class=\"_ _b5\"></span>fro<span class=\"_ _0\"></span>st complied with the </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">cov<span class=\"_ _0\"></span>enants loan agreements at the end of 2023.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 161px; height: 608px; width: 375px; z-index: 2;\"><br/></div>\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag21": {
   "value": "\n<div class=\"t m0 xb h45 y53 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FINANCIAL RISK MANAGEMENT</div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">The Group has expo<span class=\"_ _0\"></span>sure to the following risks fr<span class=\"_ _0\"></span>om its </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws85\" style=\"z-index: 40;\">use of financial instruments: mark<span class=\"_ _0\"></span>et risk, liquidity risk and </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws82\" style=\"z-index: 40;\">credit risk. This not<span class=\"_ _0\"></span>e presents information about the Gr<span class=\"_ _0\"></span>oup\u2019s </div>\n<div class=\"t m0 xb hb y57 ff4 fs7 fc1 sc0 ls0 wsd5\" style=\"z-index: 40;\">exposure t<span class=\"_ _0\"></span>o each of these risks, the Group\u2019<span class=\"_ _0\"></span>s objectives, </div>\n<div class=\"t m0 xb hb y58 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">policies, and proc<span class=\"_ _0\"></span>edures for measuring and managing risks.</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 wse2\" style=\"z-index: 40;\">Further quantitativ<span class=\"_ _0\"></span>e disclosures are included throughou<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">these consolidated financial s<span class=\"_ _0\"></span>tatements.</div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws255\" style=\"z-index: 40;\">The main objective of Bakk<span class=\"_ _0\"></span>a <span class=\"_ _172\"></span>frost\u2019<span class=\"_ _0\"></span>s financial risk management </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws240\" style=\"z-index: 40;\">policies is to ensure the ong<span class=\"_ _0\"></span>oing liquidity of the Group, </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws52\" style=\"z-index: 40;\">defined as being alway<span class=\"_ _0\"></span>s in a position to meet the liabilities </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws101\" style=\"z-index: 40;\">of the Group as the<span class=\"_ _0\"></span>y fall due. This also includes being able </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws117\" style=\"z-index: 40;\">to meet financial c<span class=\"_ _0\"></span>ovenants on Group debt under normal </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">circumst<span class=\"_ _0\"></span>ances.</div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws285\" style=\"z-index: 40;\">Concerning insur<span class=\"_ _0\"></span>ance cov<span class=\"_ _0\"></span>erage, the Group insur<span class=\"_ _0\"></span>es against </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws1d8\" style=\"z-index: 40;\">material risks, where the insur<span class=\"_ _0\"></span>ance is economically viable<span class=\"_ _0\"></span>. </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws30\" style=\"z-index: 40;\">The balance betw<span class=\"_ _0\"></span>een the amount cover<span class=\"_ _0\"></span>ed by insurance and </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws97\" style=\"z-index: 40;\">what is left to own risk v<span class=\"_ _0\"></span>aries, depending on the nature of the </div>\n<div class=\"t m0 xc hb y3f ff4 fs7 fc1 sc0 ls0 ws1cb\" style=\"z-index: 40;\">risk, the value of the asse<span class=\"_ _0\"></span>ts and prospective liabilities and the </div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">cost, actual c<span class=\"_ _0\"></span>overage<span class=\"_ _0\"></span>, and the availability of insuranc<span class=\"_ _0\"></span>e.</div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws370\" style=\"z-index: 40;\">The Board of Dir<span class=\"_ _0\"></span>ectors believe that the mos<span class=\"_ _0\"></span>t important </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws32d\" style=\"z-index: 40;\">measure against any risk is t<span class=\"_ _0\"></span>o have a strong financial </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws17\" style=\"z-index: 40;\">position. On 31 December 2023, the Gr<span class=\"_ _0\"></span>oup\u2019s equity ratio was </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">61% (62%).</div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws2e2\" style=\"z-index: 40;\">Risk management policies and proc<span class=\"_ _0\"></span>edures are re<span class=\"_ _0\"></span>viewed </div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws8a\" style=\"z-index: 40;\">regularly to r<span class=\"_ _0\"></span>eflect changes in market c<span class=\"_ _0\"></span>onditions and the </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Group\u2019<span class=\"_ _0\"></span>s activities.</div>\n<div class=\"t m0 xc h45 y4b ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FINANCIAL RISK</div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 ws31\" style=\"z-index: 40;\">Financial risk can be defined as the risk that the Group will </div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">not be able to meet its financial oblig<span class=\"_ _0\"></span>ations.</div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws255\" style=\"z-index: 40;\">In addition to bank loans, the Group has financial ins<span class=\"_ _0\"></span>truments </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws1e1\" style=\"z-index: 40;\">such as account<span class=\"_ _0\"></span>s receivable<span class=\"_ _0\"></span>, cash, shares, accounts pay<span class=\"_ _0\"></span>able, </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws89\" style=\"z-index: 40;\">etc., which ar<span class=\"_ _0\"></span>e ascribable directly to day-<span class=\"_ _0\"></span>to-day business </div>\n<div class=\"t m0 xc hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">operations.</div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws1e6\" style=\"z-index: 40;\">The Group uses financial deriv<span class=\"_ _0\"></span>atives, mainly currency forw<span class=\"_ _0\"></span>ard </div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws80\" style=\"z-index: 40;\">contrac<span class=\"_ _0\"></span>ts. The purpose of these instruments is to manage the </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">currency risks arising fr<span class=\"_ _0\"></span>om the Group\u2019s operations.</div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 ws2b0\" style=\"z-index: 40;\">The Group does not emplo<span class=\"_ _0\"></span>y financial instruments, including </div>\n<div class=\"t m0 xc hb y58 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">financial derivative<span class=\"_ _0\"></span>s, for the purpose of arbitrage<span class=\"_ _0\"></span>.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 30px; height: 123px; width: 375px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 30px; height: 776px; width: 372px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n<div><br/></div>\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 ws55\" style=\"z-index: 40;\">The most important financial risks to which the c<span class=\"_ _0\"></span>ompany is </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 wsa8\" style=\"z-index: 40;\">exposed ar<span class=\"_ _0\"></span>e interest rat<span class=\"_ _0\"></span>e risk, foreign ex<span class=\"_ _0\"></span>change risk, liquidity </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws292\" style=\"z-index: 40;\">risk and credit risk. The management monitor<span class=\"_ _0\"></span>s these risks </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">on an on-going basis and dr<span class=\"_ _0\"></span>aws up guidelines for how these </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">should be managed.</div>\n\n<div><br/></div>\n<div class=\"t m0 x6 h45 y8a ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">MARKET RISK</div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws325\" style=\"z-index: 40;\">Market risk can be de<span class=\"_ _0\"></span>fined as the risk that the Group\u2019s </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws268\" style=\"z-index: 40;\">income and expenses, fu<span class=\"_ _0\"></span>ture cash flows or f<span class=\"_ _0\"></span>air value of </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws2c9\" style=\"z-index: 40;\">financial instruments will fluctuate bec<span class=\"_ _0\"></span>ause of changes in </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws1ee\" style=\"z-index: 40;\">market pric<span class=\"_ _0\"></span>es. Market risk comprises thr<span class=\"_ _0\"></span>ee types of risk: </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">currency risk, inter<span class=\"_ _0\"></span>est rates risk and other pric<span class=\"_ _0\"></span>e risk (such as </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">commodity price<span class=\"_ _0\"></span>s and salmon spot prices).</div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws24e\" style=\"z-index: 40;\">Market risk is monit<span class=\"_ _0\"></span>ored and actively managed by the Gr<span class=\"_ _0\"></span>oup. </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">Exposure to these risks is r<span class=\"_ _0\"></span>educed by diversific<span class=\"_ _0\"></span>ation, suitable </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws102\" style=\"z-index: 40;\">controls, and busine<span class=\"_ _0\"></span>ss tactics. In some cases, market risks ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws286\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>erred to third parties via c<span class=\"_ _0\"></span>ontractual price adjustment </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">clauses, but rar<span class=\"_ _0\"></span>ely by means of financial derivativ<span class=\"_ _0\"></span>es.</div>\n\n<div class=\"t m0 x6 h45 y45 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">For<span class=\"_ _0\"></span>eign exchang<span class=\"_ _0\"></span>e risk</div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws139\" style=\"z-index: 40;\">Because of the international natur<span class=\"_ _0\"></span>e of its operations, the </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws2b7\" style=\"z-index: 40;\">Group is exposed t<span class=\"_ _0\"></span>o fluctuations of foreign curr<span class=\"_ _0\"></span>ency rates. For </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws156\" style=\"z-index: 40;\">risk management purposes, three types o<span class=\"_ _0\"></span>f currency exposure </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1c0\" style=\"z-index: 40;\">have been identified: T<span class=\"_ _0\"></span>ranslational exposur<span class=\"_ _0\"></span>e, Tr<span class=\"_ _0\"></span>ansactional </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">exposure<span class=\"_ _0\"></span>, and Economic currency e<span class=\"_ _0\"></span>xposure.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 310px; height: 118px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Tr<span class=\"_ _0\"></span>anslational exposure</div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">Bakka <span class=\"_ _a\"></span>frost has subsidiaries abr<span class=\"_ _0\"></span>oad in Scotland, England, USA, </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws101\" style=\"z-index: 40;\">Franc<span class=\"_ _0\"></span>e, and Denmark. Thus, Bakka <span class=\"_ _151\"></span>frost f<span class=\"_ _0\"></span>aces currency risks </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws19\" style=\"z-index: 40;\">arising from the translation o<span class=\"_ _0\"></span>f subsidiaries whose functional </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws27a\" style=\"z-index: 40;\">currency diff<span class=\"_ _0\"></span>ers from the presentation curr<span class=\"_ _0\"></span>ency of the Group. </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws4d\" style=\"z-index: 40;\">The exposure r<span class=\"_ _0\"></span>elated to the equity of f<span class=\"_ _0\"></span>oreign subsidiaries is </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">generally not hedg<span class=\"_ _0\"></span>ed.</div>\n<div class=\"t m0 x6 h45 y53 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Tr<span class=\"_ _0\"></span>ansactional exposure</div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws24e\" style=\"z-index: 40;\">Most of the oper<span class=\"_ _0\"></span>ating companies in the Group are e<span class=\"_ _0\"></span>xposed to </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws80\" style=\"z-index: 40;\">changes in the value r<span class=\"_ _0\"></span>eceived or paid under for<span class=\"_ _0\"></span>eign currency </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws100\" style=\"z-index: 40;\">denominated committed tr<span class=\"_ _0\"></span>ansactions. For the sales &amp; other </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws36\" style=\"z-index: 40;\">segment, exposure arises mainly fr<span class=\"_ _0\"></span>om export sales, while for </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws98\" style=\"z-index: 40;\">the FOF segment, exposure r<span class=\"_ _0\"></span>esults from the sourcing of r<span class=\"_ _0\"></span>aw </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">materials in the international c<span class=\"_ _0\"></span>ommodities markets.</div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 wsde\" style=\"z-index: 40;\">The Group normally has a net positiv<span class=\"_ _0\"></span>e cash flow exposure </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws23c\" style=\"z-index: 40;\">from USD and EUR and a net negativ<span class=\"_ _0\"></span>e cash flow exposure </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">from DKK, GBP<span class=\"_ _5d\"></span>, and NOK. The predominant exposur<span class=\"_ _0\"></span>e comes </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws2b7\" style=\"z-index: 40;\">from the USD<span class=\"_ _0\"></span>. The Group has theref<span class=\"_ _0\"></span>ore a policy of a 12-month </div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">layered hedging pr<span class=\"_ _0\"></span>ogramme for USD/DKK. </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws13e\" style=\"z-index: 40;\">The table below summarizes the f<span class=\"_ _0\"></span>oreign currency expo<span class=\"_ _0\"></span>sure to </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">the net monetary position o<span class=\"_ _0\"></span>f all Group entities against their </div>\n<div class=\"t m0 xb hb y3c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">functional currency<span class=\"_ _0\"></span>. The exposure o<span class=\"_ _0\"></span>f translating the financial </div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws57\" style=\"z-index: 40;\">statements o<span class=\"_ _0\"></span>f subsidiaries into the presentation currency is </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">not included in the analysis.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 533px; height: 273px; width: 371px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 49px; height: 645px; width: 371px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 48px; height: 747px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m3 x6 h51 yf05 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Exposure t<span class=\"_ _0\"></span>o currency risk <span class=\"_ _b1\"> </span> <span class=\"_ _11b\"> </span> <span class=\"_ _2df\"> </span> <span class=\"_ _6b\"> </span>Curr<span class=\"_ _0\"></span>ency <span class=\"_ _1f8\"> </span> </div>\n<div class=\"t m3 x6 h51 yf06 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 x6 h51 yf07 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023 <span class=\"_ _1a9\"> </span> <span class=\"_ _d5\"> </span> EUR/DKK  <span class=\"_ _11a\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _11a\"> </span> JP<span class=\"_ _0\"></span>Y/DKK </div>\n<div class=\"t m3 x6 hb y111a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cash and cash equivalents <span class=\"_ _128\"> </span> <span class=\"_ _e3\"> </span>76,273 <span class=\"_ _e9\"> </span>0 <span class=\"_ _11e\"> </span>142,583 <span class=\"_ _c7\"> </span>0 <span class=\"_ _100\"> </span>20,884</div>\n<div class=\"t m3 x6 hb y111b ff4 fs7 fc1 sc0 ls0 ws497\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts <span class=\"_ _3a6\"></span>receiv<span class=\"_ _0\"></span>ables <span class=\"_ _a0\"> </span> <span class=\"_ _13e\"></span>406,849 57,967 <span class=\"_ _13e\"></span>234,836 18,384 <span class=\"_ _6d\"> </span>331</div>\n<div class=\"t m3 x6 hb y111c ff4 fs7 fc1 sc0 ls0 ws4c4\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>rade <span class=\"_ _3a7\"></span>payables <span class=\"_ _1da\"> </span> -31,568 -21,444 <span class=\"_ _123\"> </span>-4,016 -12,431 <span class=\"_ _1e1\"> </span>0</div>\n<div class=\"t m3 x6 hb y111d ff4 fs7 fc1 sc0 ls0 ws4c5\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t-bearing <span class=\"_ _31b\"></span>debt <span class=\"_ _1ab\"> </span> -866,355 -727,554 <span class=\"_ _10a\"> </span>0 <span class=\"_ _123\"> </span>-29,578 <span class=\"_ _d9\"> </span>0</div>\n<div class=\"t m3 x6 hb yf4d ff4 fs7 fc1 sc0 ls0 ws4c6\" style=\"z-index: 40;\">Forw<span class=\"_ _0\"></span>ard <span class=\"_ _3a8\"></span>contrac<span class=\"_ _0\"></span>ts <span class=\"_ _7a\"> </span> 0 0 <span class=\"_ _31c\"></span>-58,238 0 <span class=\"_ _28b\"></span>0</div>\n<div class=\"t m3 x6 h51 y111e ff13 fs7 fc1 sc0 ls0 ws4c7\" style=\"z-index: 40;\">Net <span class=\"_ _148\"></span>exposure <span class=\"_ _381\"> </span> -414,801 -691,031 <span class=\"_ _a9\"> </span>315,165 <span class=\"_ _140\"> </span>-23,625 <span class=\"_ _321\"> </span>21,215</div>\n<div class=\"t m3 x6 h51 y111f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022 <span class=\"_ _1a9\"> </span> <span class=\"_ _d5\"> </span> EUR/DKK  <span class=\"_ _11a\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _11a\"> </span> JP<span class=\"_ _0\"></span>Y/DKK </div>\n<div class=\"t m3 x6 hb y1120 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cash and cash equivalents <span class=\"_ _128\"> </span> <span class=\"_ _11e\"> </span>358,978 <span class=\"_ _e9\"> </span>0 <span class=\"_ _11e\"> </span>219,246 <span class=\"_ _e3\"> </span>24,031 <span class=\"_ _77\"> </span>2,324</div>\n<div class=\"t m3 x6 hb y1121 ff4 fs7 fc1 sc0 ls0 ws497\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts <span class=\"_ _3a6\"></span>receiv<span class=\"_ _0\"></span>ables <span class=\"_ _a0\"> </span> <span class=\"_ _13e\"></span>398,970 73,511 <span class=\"_ _13e\"></span>105,135 88,451 <span class=\"_ _2b0\"> </span>5,730</div>\n<div class=\"t m3 x6 hb yf52 ff4 fs7 fc1 sc0 ls0 ws4c4\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>rade <span class=\"_ _3a7\"></span>payables <span class=\"_ _1da\"> </span> <span class=\"_ _f4\"> </span>0 -55,642 -22,555 <span class=\"_ _123\"> </span>-8,772 <span class=\"_ _1e1\"> </span>0</div>\n<div class=\"t m3 x6 hb y1122 ff4 fs7 fc1 sc0 ls0 ws4c5\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t-bearing <span class=\"_ _31b\"></span>debt <span class=\"_ _1ab\"> </span> -706,467 -628,838 <span class=\"_ _10a\"> </span>0 <span class=\"_ _10a\"> </span>0 <span class=\"_ _146\"> </span>0</div>\n<div class=\"t m3 x6 hb y1123 ff4 fs7 fc1 sc0 ls0 ws4c6\" style=\"z-index: 40;\">Forw<span class=\"_ _0\"></span>ard <span class=\"_ _3a8\"></span>contrac<span class=\"_ _0\"></span>ts <span class=\"_ _7a\"> </span> 0 0 <span class=\"_ _32a\"></span>-331,250 0 <span class=\"_ _14b\"></span>0</div>\n<div class=\"t m3 x6 h51 yf55 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net expo<span class=\"_ _0\"></span>sure <span class=\"_ _2ab\"> </span> <span class=\"_ _61\"> </span>51,481 <span class=\"_ _378\"> </span>-610,969 <span class=\"_ _10a\"> </span>-29,424 <span class=\"_ _171\"> </span>103,710 <span class=\"_ _15c\"> </span>8,054</div>\n<div class=\"t m3 x6 h51 y1124 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 yf16 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sensitivity analysis <span class=\"_ _18c\"> </span>  <span class=\"_ _1f5\"> </span>  <span class=\"_ _ff\"> </span> Currency </div>\n<div class=\"t m3 x6 h51 yf17 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 x6 h51 y1125 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023 <span class=\"_ _2af\"> </span> EUR/DKK  <span class=\"_ _139\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _fd\"> </span> JPY/DKK  <span class=\"_ _3a9\"> </span> Result </div>\n<div class=\"t m3 x6 hb y1126 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net exposur<span class=\"_ _0\"></span>e <span class=\"_ _162\"> </span>-414,801 <span class=\"_ _1e1\"> </span>-691,031 <span class=\"_ _11e\"> </span>315,165 <span class=\"_ _d9\"> </span>-23,625 <span class=\"_ _e3\"> </span>21,215 <span class=\"_ _375\"> </span> </div>\n<div class=\"t m3 x6 hb y1127 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Historical v<span class=\"_ _0\"></span>olatility for the last 5 years <span class=\"_ _69\"> </span>0.27% <span class=\"_ _15c\"> </span>7.05% <span class=\"_ _15c\"> </span>7.41% <span class=\"_ _66\"> </span>10.48% <span class=\"_ _14c\"> </span>8.59% </div>\n<div class=\"t m3 x6 hb y1128 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal eff<span class=\"_ _0\"></span>ect on Profit of +mo<span class=\"_ _0\"></span>vements <span class=\"_ _143\"> </span>-1,120 <span class=\"_ _146\"> </span>-48,718 <span class=\"_ _e3\"> </span>23,354 <span class=\"_ _241\"> </span>-2,476 <span class=\"_ _14c\"> </span>1,822 <span class=\"_ _171\"> </span>-27,137</div>\n<div class=\"t m3 x6 h51 y1129 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal ef<span class=\"_ _0\"></span>fect on Profit of -mo<span class=\"_ _0\"></span>vements <span class=\"_ _110\"> </span>1,120 <span class=\"_ _62\"> </span>48,718 <span class=\"_ _10a\"> </span>-23,354 <span class=\"_ _d4\"> </span>2,476 <span class=\"_ _1ce\"> </span>-1,822 <span class=\"_ _153\"> </span>27,137</div>\n<div class=\"t m3 x6 h51 y1087 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y112a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022 <span class=\"_ _2af\"> </span> EUR/DKK  <span class=\"_ _139\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _fd\"> </span> JPY/DKK  <span class=\"_ _3a9\"> </span> Result </div>\n<div class=\"t m3 x6 hb y112b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net exposur<span class=\"_ _0\"></span>e <span class=\"_ _194\"> </span>51,481  <span class=\"_ _160\"> </span>-610,969  <span class=\"_ _10e\"> </span>-29,424  <span class=\"_ _d3\"> </span>103,710  <span class=\"_ _1ce\"> </span>8,054  <span class=\"_ _1d2\"> </span> </div>\n<div class=\"t m3 x6 hb y112c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Historical v<span class=\"_ _0\"></span>olatility for the last 5 years <span class=\"_ _69\"> </span>0.28% <span class=\"_ _15c\"> </span>7.24% <span class=\"_ _15c\"> </span>7.35% <span class=\"_ _15c\"> </span>9.98% <span class=\"_ _14c\"> </span>8.34% </div>\n<div class=\"t m3 x6 h51 y112d ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal ef<span class=\"_ _0\"></span>fect on Profit of +mo<span class=\"_ _0\"></span>vements <span class=\"_ _16a\"> </span>144 <span class=\"_ _10a\"> </span>-44,234 <span class=\"_ _3aa\"> </span>-2,163 <span class=\"_ _62\"> </span>10,350 <span class=\"_ _103\"> </span>672 <span class=\"_ _d9\"> </span>-35,231</div>\n<div class=\"t m3 x6 h51 y112e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal ef<span class=\"_ _0\"></span>fect on Profit of -mo<span class=\"_ _0\"></span>vements <span class=\"_ _118\"> </span>-144 <span class=\"_ _62\"> </span>44,234 <span class=\"_ _d4\"> </span>2,163 <span class=\"_ _10a\"> </span>-10,350 <span class=\"_ _109\"> </span>-672 <span class=\"_ _e3\"> </span>35,231</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws1e8\" style=\"z-index: 40;\">The analysis is based on the currencies that the <span class=\"_ _0\"></span>Group is </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws1c7\" style=\"z-index: 40;\">most exposed t<span class=\"_ _0\"></span>o at the end of 2023. The reasonable shifts </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws279\" style=\"z-index: 40;\">in exchang<span class=\"_ _0\"></span>e rates in the table abov<span class=\"_ _0\"></span>e are based on 5 years of </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">historical v<span class=\"_ _0\"></span>olatility.</div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">If the relev<span class=\"_ _0\"></span>ant cross for<span class=\"_ _0\"></span>eign exchange rat<span class=\"_ _0\"></span>es moved by the </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">amounts showed in the table abo<span class=\"_ _0\"></span>ve, the eff<span class=\"_ _0\"></span>ect on the Group\u2019s </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws11d\" style=\"z-index: 40;\">net income w<span class=\"_ _0\"></span>ould be DKK -27 million (2021: DKK -35 million).</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 71px; height: 724px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 71px; height: 724px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 71px; height: 724px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y362 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency f<span class=\"_ _0\"></span>orward c<span class=\"_ _0\"></span>ontracts as of 31 Dec<span class=\"_ _0\"></span>ember 2023</div>\n<div class=\"t m3 x6 h51 y5e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y5f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _a\"></span>frost Gr<span class=\"_ _0\"></span>oup buys <span class=\"_ _1a9\"> </span> <span class=\"_ _143\"> </span>Bakk<span class=\"_ _0\"></span>a <span class=\"_ _172\"></span>frost Gr<span class=\"_ _0\"></span>oup sells</div>\n<div class=\"t m3 x6 h51 yfd2 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 x6 hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK <span class=\"_ _53\"> </span>58,238  <span class=\"_ _d1\"> </span>USD <span class=\"_ _3ab\"> </span>8,618</div>\n<div class=\"t m0 x6 h45 y63 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m0 x6 h45 y64 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency f<span class=\"_ _0\"></span>orward c<span class=\"_ _0\"></span>ontracts as at 31 December 2022</div>\n<div class=\"t m3 x6 h51 y65 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y82 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _a\"></span>frost Gr<span class=\"_ _0\"></span>oup buys <span class=\"_ _1a9\"> </span> <span class=\"_ _143\"> </span>Bakk<span class=\"_ _0\"></span>a <span class=\"_ _172\"></span>frost Gr<span class=\"_ _0\"></span>oup sells </div>\n<div class=\"t m3 x6 h51 y10e3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 x6 hb y10e4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK <span class=\"_ _3ac\"> </span>331,250  <span class=\"_ _d1\"> </span>USD <span class=\"_ _307\"> </span>46,957</div>\n<div class=\"t m3 x6 h51 y112f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1130 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1131 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Significant ex<span class=\"_ _0\"></span>change rat<span class=\"_ _0\"></span>es (average) during the y<span class=\"_ _0\"></span>ear  <span class=\"_ _193\"> </span> EUR/DKK  <span class=\"_ _c5\"> </span>GBP/DKK  <span class=\"_ _191\"> </span> USD/DKK  <span class=\"_ _e6\"> </span> NOK/DKK <span class=\"_ _1ce\"> </span>JPY/DKK</div>\n<div class=\"t m3 x6 h51 y1132 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023<span class=\"ff4\"> <span class=\"_ _1e4\"> </span>745.29  <span class=\"_ _d1\"> </span>857.59  <span class=\"_ _10a\"> </span>674.47  <span class=\"_ _153\"> </span>66.30 <span class=\"_ _29b\"> </span>4.77</span></div>\n<div class=\"t m3 x6 h51 y1133 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022<span class=\"ff4\"> <span class=\"_ _1e4\"> </span>743.96  <span class=\"_ _d1\"> </span>872.59  <span class=\"_ _10a\"> </span>708.30  <span class=\"_ _153\"> </span>73.69 <span class=\"_ _29b\"> </span>5.40</span></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 458px; height: 348px; width: 751px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y48 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Intere<span class=\"_ _0\"></span>st rate risk</div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1d\" style=\"z-index: 40;\">The Group is exposed t<span class=\"_ _0\"></span>o increase in interest r<span class=\"_ _0\"></span>ates as a result </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws13\" style=\"z-index: 40;\">of having debt with floating inter<span class=\"_ _0\"></span>est rate terms. An incr<span class=\"_ _0\"></span>eased </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws400\" style=\"z-index: 40;\">cost o<span class=\"_ _0\"></span>f borrowing might adver<span class=\"_ _0\"></span>sely affect the Group<span class=\"_ _0\"></span>\u2019s </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws6d\" style=\"z-index: 40;\">profitability<span class=\"_ _0\"></span>. The Group does no<span class=\"_ _0\"></span>t have fixed interes<span class=\"_ _0\"></span>t rate debt.</div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 wse7\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ording to the Group<span class=\"_ _0\"></span>\u2019s finance policy<span class=\"_ _0\"></span>, the main objective of </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws230\" style=\"z-index: 40;\">interes<span class=\"_ _0\"></span>t rate risk management activities should be to minimize </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws24e\" style=\"z-index: 40;\">the risk of breach o<span class=\"_ _0\"></span>f the Group\u2019s debt c<span class=\"_ _0\"></span>ovenants and to avoid </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws102\" style=\"z-index: 40;\">situations of financial distr<span class=\"_ _0\"></span>ess that might jeopardize s<span class=\"_ _0\"></span>trategic </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws116\" style=\"z-index: 40;\">flexibility<span class=\"_ _0\"></span>. Tr<span class=\"_ _0\"></span>ading in interest r<span class=\"_ _0\"></span>ate derivatives is undertak<span class=\"_ _0\"></span>en </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws91\" style=\"z-index: 40;\">to co<span class=\"_ _0\"></span>ver existing expo<span class=\"_ _0\"></span>sures. Purely speculative tr<span class=\"_ _0\"></span>ansactions </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">are not allo<span class=\"_ _0\"></span>wed.</div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws2f0\" style=\"z-index: 40;\">The Group has no fixed r<span class=\"_ _0\"></span>ate liabilities and is theref<span class=\"_ _0\"></span>ore not </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws92\" style=\"z-index: 40;\">exposed to the risk that change<span class=\"_ _0\"></span>s in interest rat<span class=\"_ _0\"></span>es might drive </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">changes in market v<span class=\"_ _0\"></span>alue of outstanding deb<span class=\"_ _0\"></span>t<span class=\"_ _5e\"></span>.</div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws2df\" style=\"z-index: 40;\">A 100 basis points increase in inter<span class=\"_ _0\"></span>est rate at the r<span class=\"_ _0\"></span>eporting </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 ws12b\" style=\"z-index: 40;\">date would hav<span class=\"_ _0\"></span>e a negative impact on the income stat<span class=\"_ _0\"></span>ement </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">amounting to DKK 35 million (2022: DKK 27 million), based </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">on NIBD.</div>\n<div class=\"t m0 xb h45 y4e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Price risk</div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws22\" style=\"z-index: 40;\">The farming segments ar<span class=\"_ _0\"></span>e sensitive to fluctuations in the </div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">spot prices o<span class=\"_ _0\"></span>f salmon, which are determined by global supply </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws256\" style=\"z-index: 40;\">and demand. The impact of changes in salmon spo<span class=\"_ _0\"></span>t prices is </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">partly mitigated by long<span class=\"_ _0\"></span>-term contr<span class=\"_ _0\"></span>acts at fixed prices in the </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws85\" style=\"z-index: 40;\">V<span class=\"_ _0\"></span>AP segment and financial contracts, how<span class=\"_ _0\"></span>ever<span class=\"_ _5d\"></span>, due to long </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws269\" style=\"z-index: 40;\">production cy<span class=\"_ _0\"></span>cles, it is difficult to respond quickly to global </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws145\" style=\"z-index: 40;\">trends in marke<span class=\"_ _0\"></span>t prices. Salmon is to a large extent tr<span class=\"_ _0\"></span>aded </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws6c\" style=\"z-index: 40;\">based on spot prices, although this w<span class=\"_ _0\"></span>ould vary with differ<span class=\"_ _0\"></span>ent </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">markets and with the mark<span class=\"_ _0\"></span>et position of the Group.</div>\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other price risk</div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws2b6\" style=\"z-index: 40;\">The Group\u2019<span class=\"_ _0\"></span>s FOF segment is active in the international </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws135\" style=\"z-index: 40;\">commodity marke<span class=\"_ _0\"></span>ts. A large portion of raw materials </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws22f\" style=\"z-index: 40;\">needed in production is c<span class=\"_ _0\"></span>ontracted in advanc<span class=\"_ _0\"></span>e of periodic </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws285\" style=\"z-index: 40;\">sales price r<span class=\"_ _0\"></span>egulations, this way the risk associated with </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws95\" style=\"z-index: 40;\">increases in c<span class=\"_ _0\"></span>ommodity prices is effectiv<span class=\"_ _0\"></span>ely transferr<span class=\"_ _0\"></span>ed to </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws27\" style=\"z-index: 40;\">feed cust<span class=\"_ _0\"></span>omers, mainly inside the Group. Constr<span class=\"_ _0\"></span>aints in the </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 wsb5\" style=\"z-index: 40;\">availability of c<span class=\"_ _0\"></span>ertain raw materials might r<span class=\"_ _0\"></span>esult in increased </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws1b0\" style=\"z-index: 40;\">sourcing co<span class=\"_ _0\"></span>sts in those cases, where an unexpect<span class=\"_ _0\"></span>ed surge in </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws86\" style=\"z-index: 40;\">sales volume makes it nec<span class=\"_ _0\"></span>essary to purchase r<span class=\"_ _0\"></span>aw materials </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws10e\" style=\"z-index: 40;\">outside of pr<span class=\"_ _0\"></span>eviously negotiated purchase agr<span class=\"_ _0\"></span>eements. Under </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws62\" style=\"z-index: 40;\">these circumst<span class=\"_ _0\"></span>ances, it might not be possible to charg<span class=\"_ _0\"></span>e the </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">customers with the incr<span class=\"_ _0\"></span>eased cost, and profitability w<span class=\"_ _0\"></span>ould </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">thus be impacted.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 291px; width: 373px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 49px; height: 328px; width: 373px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 273px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 xc h45 y40 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Liquidity risk</div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 ws6b\" style=\"z-index: 40;\">Liquidity risk arises from the Gr<span class=\"_ _0\"></span>oup\u2019s potential inability to </div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws5d\" style=\"z-index: 40;\">meet its financial obligations to<span class=\"_ _0\"></span>wards suppliers and debt </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws53\" style=\"z-index: 40;\">capital pro<span class=\"_ _0\"></span>viders. The Group\u2019s liquidity situation is closely </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws33d\" style=\"z-index: 40;\">monitored and r<span class=\"_ _0\"></span>olling forecasts o<span class=\"_ _0\"></span>f cash flows and cash </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">holdings are prepar<span class=\"_ _0\"></span>ed regularly<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws228\" style=\"z-index: 40;\">Liquidity risk is managed through maintaining fle<span class=\"_ _0\"></span>xibility </div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws227\" style=\"z-index: 40;\">in funding by securing available c<span class=\"_ _0\"></span>ommitted credit lines, </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws43\" style=\"z-index: 40;\">provided b<span class=\"_ _0\"></span>y our bank, and through maintaining sufficient </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">liquid assets with the same r<span class=\"_ _0\"></span>elationship bank.</div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 wsa3\" style=\"z-index: 40;\">The Group seeks to maint<span class=\"_ _0\"></span>ain committed facilities to c<span class=\"_ _0\"></span>over </div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws161\" style=\"z-index: 40;\">for<span class=\"_ _0\"></span>ecast borrowings f<span class=\"_ _0\"></span>or the next 24 months, plus financial </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">headroom to c<span class=\"_ _0\"></span>over the planned inves<span class=\"_ _0\"></span>tments and unforeseen </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws2be\" style=\"z-index: 40;\">movements in c<span class=\"_ _0\"></span>ash requirements. Please also ref<span class=\"_ _0\"></span>er to Note </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">3.11 for inf<span class=\"_ _0\"></span>ormation on committed credit f<span class=\"_ _0\"></span>acilities, available </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">credit lines, and maturity of int<span class=\"_ _0\"></span>erest<span class=\"_ _0\"></span>-bearing debt.</div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws289\" style=\"z-index: 40;\">In addition to the abov<span class=\"_ _0\"></span>e-described sources of liquidity<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">Bakka <span class=\"_ _cc\"></span>frost monitor<span class=\"_ _0\"></span>s funding options available in the capital </div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws4c\" style=\"z-index: 40;\">markets as w<span class=\"_ _0\"></span>ell as trends in the availability and cos<span class=\"_ _0\"></span>t of such </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws29\" style=\"z-index: 40;\">funding with a view to maintain financial fle<span class=\"_ _0\"></span>xibility and </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 wsac\" style=\"z-index: 40;\">limiting refinancing risk. Bakka <span class=\"_ _13d\"></span>frost\u2019s ov<span class=\"_ _0\"></span>erall liquidity as at </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 wsb0\" style=\"z-index: 40;\">31 December 2023 included DKK 412 million (2022: DKK </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 477px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 48px; height: 747px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n<div><br/></div>\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 wsb0\" style=\"z-index: 40;\">720 million) (see Note 3.11) of c<span class=\"_ _0\"></span>ash and cash equivalents </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">held in various curr<span class=\"_ _0\"></span>encies.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 757px; height: 49px; width: 369px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y87 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Credit risk</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws66\" style=\"z-index: 40;\">Credit risk repr<span class=\"_ _0\"></span>esents the accounting loss that w<span class=\"_ _0\"></span>ould have to </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws17\" style=\"z-index: 40;\">be recogniz<span class=\"_ _0\"></span>ed if other parties failed to perf<span class=\"_ _0\"></span>orm as contracted </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws41\" style=\"z-index: 40;\">and is related t<span class=\"_ _0\"></span>o financial instruments such as cash and cash </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws25\" style=\"z-index: 40;\">equivalents, r<span class=\"_ _0\"></span>eceivables, and derivativ<span class=\"_ _0\"></span>e financial instruments.</div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws2cb\" style=\"z-index: 40;\">Bakka <span class=\"_ _13a\"></span>frost has a Group-<span class=\"_ _0\"></span>wide credit management policy<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws2a3\" style=\"z-index: 40;\">gov<span class=\"_ _0\"></span>erned by Bakka <span class=\"_ _13d\"></span>frost\u2019s credit c<span class=\"_ _0\"></span>ommittee. The committee </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws1b6\" style=\"z-index: 40;\">is responsible f<span class=\"_ _0\"></span>or granting credits to the Gr<span class=\"_ _0\"></span>oups customers. </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws27a\" style=\"z-index: 40;\">In general, Bakka <span class=\"_ _a\"></span>fros<span class=\"_ _0\"></span>t uses credit insurance<span class=\"_ _0\"></span>, bank guarantees, </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws333\" style=\"z-index: 40;\">parent company guar<span class=\"_ _0\"></span>antees, or other securities such as </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">pledges on biological assets, thus r<span class=\"_ _0\"></span>educing the actual risk </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws23b\" style=\"z-index: 40;\">on outstanding r<span class=\"_ _0\"></span>eceivables significantly<span class=\"_ _0\"></span>. Historically<span class=\"_ _0\"></span>, losses </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws10d\" style=\"z-index: 40;\">due to bad debts hav<span class=\"_ _0\"></span>e been low in Bakka <span class=\"_ _cc\"></span>frost. Reco<span class=\"_ _0\"></span>verable </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax and VA<span class=\"_ _0\"></span>T<span class=\"_ _14b\"></span>, included in the balance, also reduc<span class=\"_ _0\"></span>es the risk. In </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws30a\" style=\"z-index: 40;\">addition to such risk mitigating measures, the Gr<span class=\"_ _0\"></span>oup focuses </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws14e\" style=\"z-index: 40;\">on detailed credit manag<span class=\"_ _0\"></span>ement in operating companies, </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">supported by r<span class=\"_ _0\"></span>egular follow up by c<span class=\"_ _0\"></span>entral functions.</div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws430\" style=\"z-index: 40;\">The concentr<span class=\"_ _0\"></span>ation of credit risk is at the outse<span class=\"_ _0\"></span>t not </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws80\" style=\"z-index: 40;\">considered signific<span class=\"_ _0\"></span>ant<span class=\"_ _5e\"></span>, since the Gr<span class=\"_ _0\"></span>oup\u2019s customers r<span class=\"_ _0\"></span>epresent </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws51\" style=\"z-index: 40;\">various industries and g<span class=\"_ _0\"></span>eographic areas. Counterparty risk </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws4b\" style=\"z-index: 40;\">against financial institu<span class=\"_ _0\"></span>tions is not considered significant, </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws332\" style=\"z-index: 40;\">due to limited liquid asse<span class=\"_ _0\"></span>ts and low traded volumes in </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws7a\" style=\"z-index: 40;\">derivative<span class=\"_ _0\"></span>s. For these transactions, the Group r<span class=\"_ _0\"></span>elies upon </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws156\" style=\"z-index: 40;\">Nordic relationship bank<span class=\"_ _0\"></span>s, other relationship banks or widely </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed commodity exchanges.</div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws1fc\" style=\"z-index: 40;\">The carrying amount of financial assets r<span class=\"_ _0\"></span>epresents the </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">maximum credit exposur<span class=\"_ _0\"></span>e. The maximum exposure t<span class=\"_ _0\"></span>o credit </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">risk at the reporting date c<span class=\"_ _0\"></span>onsists of account<span class=\"_ _0\"></span>s receivables, </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws4c8\" style=\"z-index: 40;\">other rec<span class=\"_ _0\"></span>eivables, tax rec<span class=\"_ _0\"></span>eivables and cash and cash </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws2dd\" style=\"z-index: 40;\">equivalents and amounts to DKK 1,412 million as at 31 </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 wsa4\" style=\"z-index: 40;\">December 2023 (2022: DKK 1,697 million). F<span class=\"_ _0\"></span>or the age </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">distribution o<span class=\"_ _0\"></span>f accounts rec<span class=\"_ _0\"></span>eivable, please ref<span class=\"_ _0\"></span>er to Note 3.8.</div>\n<div class=\"t m3 xb h51 yee5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Credit Risk <span class=\"_ _277\"> </span>2023 <span class=\"_ _18f\"> </span>2022</div>\n<div class=\"t m3 xb hb yf21 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables <span class=\"_ _5a\"> </span>850,338 <span class=\"_ _102\"> </span>808,755</div>\n<div class=\"t m3 xb hb yf07 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other rec<span class=\"_ _0\"></span>eivables <span class=\"_ _174\"> </span>94,027 <span class=\"_ _102\"> </span>102,450</div>\n<div class=\"t m3 xb hb yf49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax receivable<span class=\"_ _0\"></span>s <span class=\"_ _92\"> </span>56,112 <span class=\"_ _2f4\"> </span>65,822</div>\n<div class=\"t m3 xb hb yf4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cash and Cash equivalents <span class=\"_ _102\"> </span>411,674 <span class=\"_ _102\"> </span>719,603</div>\n<div class=\"t m3 xb h51 yf4b ff13 fs7 fc1 sc0 ls0 ws4c9\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _da\"> </span>1,412,151 1,696,630</div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">Bakka <span class=\"_ _a\"></span>fros<span class=\"_ _0\"></span>t has implemented a Group-wide cash management </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 wsa8\" style=\"z-index: 40;\">policy with the over<span class=\"_ _0\"></span>all objective of minimizing cash holdings, </div>\n<div class=\"t m0 xb hb y3c ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">while ensuring sufficient liquidity to meet busines<span class=\"_ _0\"></span>s needs, </div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws1e\" style=\"z-index: 40;\">avoid shortage o<span class=\"_ _0\"></span>f cash and limit the need for borrowing. The </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws156\" style=\"z-index: 40;\">cash management is carried out fr<span class=\"_ _0\"></span>om the Group\u2019s head of<span class=\"_ _0\"></span>fice.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 533px; height: 273px; width: 374px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 86px; height: 664px; width: 374px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 85px; height: 710px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag22": {
   "value": "\n<div><br/></div>\n<div class=\"t m0 x6 h45 y8a ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">MARKET RISK</div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws325\" style=\"z-index: 40;\">Market risk can be de<span class=\"_ _0\"></span>fined as the risk that the Group\u2019s </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 ws268\" style=\"z-index: 40;\">income and expenses, fu<span class=\"_ _0\"></span>ture cash flows or f<span class=\"_ _0\"></span>air value of </div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws2c9\" style=\"z-index: 40;\">financial instruments will fluctuate bec<span class=\"_ _0\"></span>ause of changes in </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws1ee\" style=\"z-index: 40;\">market pric<span class=\"_ _0\"></span>es. Market risk comprises thr<span class=\"_ _0\"></span>ee types of risk: </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">currency risk, inter<span class=\"_ _0\"></span>est rates risk and other pric<span class=\"_ _0\"></span>e risk (such as </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">commodity price<span class=\"_ _0\"></span>s and salmon spot prices).</div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws24e\" style=\"z-index: 40;\">Market risk is monit<span class=\"_ _0\"></span>ored and actively managed by the Gr<span class=\"_ _0\"></span>oup. </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">Exposure to these risks is r<span class=\"_ _0\"></span>educed by diversific<span class=\"_ _0\"></span>ation, suitable </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws102\" style=\"z-index: 40;\">controls, and busine<span class=\"_ _0\"></span>ss tactics. In some cases, market risks ar<span class=\"_ _0\"></span>e </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws286\" style=\"z-index: 40;\">transf<span class=\"_ _0\"></span>erred to third parties via c<span class=\"_ _0\"></span>ontractual price adjustment </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">clauses, but rar<span class=\"_ _0\"></span>ely by means of financial derivativ<span class=\"_ _0\"></span>es.</div>\n\n<div class=\"t m0 x6 h45 y45 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">For<span class=\"_ _0\"></span>eign exchang<span class=\"_ _0\"></span>e risk</div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws139\" style=\"z-index: 40;\">Because of the international natur<span class=\"_ _0\"></span>e of its operations, the </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws2b7\" style=\"z-index: 40;\">Group is exposed t<span class=\"_ _0\"></span>o fluctuations of foreign curr<span class=\"_ _0\"></span>ency rates. For </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws156\" style=\"z-index: 40;\">risk management purposes, three types o<span class=\"_ _0\"></span>f currency exposure </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1c0\" style=\"z-index: 40;\">have been identified: T<span class=\"_ _0\"></span>ranslational exposur<span class=\"_ _0\"></span>e, Tr<span class=\"_ _0\"></span>ansactional </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">exposure<span class=\"_ _0\"></span>, and Economic currency e<span class=\"_ _0\"></span>xposure.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 310px; height: 118px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y4c ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Tr<span class=\"_ _0\"></span>anslational exposure</div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">Bakka <span class=\"_ _a\"></span>frost has subsidiaries abr<span class=\"_ _0\"></span>oad in Scotland, England, USA, </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws101\" style=\"z-index: 40;\">Franc<span class=\"_ _0\"></span>e, and Denmark. Thus, Bakka <span class=\"_ _151\"></span>frost f<span class=\"_ _0\"></span>aces currency risks </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws19\" style=\"z-index: 40;\">arising from the translation o<span class=\"_ _0\"></span>f subsidiaries whose functional </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws27a\" style=\"z-index: 40;\">currency diff<span class=\"_ _0\"></span>ers from the presentation curr<span class=\"_ _0\"></span>ency of the Group. </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws4d\" style=\"z-index: 40;\">The exposure r<span class=\"_ _0\"></span>elated to the equity of f<span class=\"_ _0\"></span>oreign subsidiaries is </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">generally not hedg<span class=\"_ _0\"></span>ed.</div>\n<div class=\"t m0 x6 h45 y53 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Tr<span class=\"_ _0\"></span>ansactional exposure</div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 ws24e\" style=\"z-index: 40;\">Most of the oper<span class=\"_ _0\"></span>ating companies in the Group are e<span class=\"_ _0\"></span>xposed to </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws80\" style=\"z-index: 40;\">changes in the value r<span class=\"_ _0\"></span>eceived or paid under for<span class=\"_ _0\"></span>eign currency </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws100\" style=\"z-index: 40;\">denominated committed tr<span class=\"_ _0\"></span>ansactions. For the sales &amp; other </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws36\" style=\"z-index: 40;\">segment, exposure arises mainly fr<span class=\"_ _0\"></span>om export sales, while for </div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws98\" style=\"z-index: 40;\">the FOF segment, exposure r<span class=\"_ _0\"></span>esults from the sourcing of r<span class=\"_ _0\"></span>aw </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">materials in the international c<span class=\"_ _0\"></span>ommodities markets.</div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 wsde\" style=\"z-index: 40;\">The Group normally has a net positiv<span class=\"_ _0\"></span>e cash flow exposure </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws23c\" style=\"z-index: 40;\">from USD and EUR and a net negativ<span class=\"_ _0\"></span>e cash flow exposure </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws6a\" style=\"z-index: 40;\">from DKK, GBP<span class=\"_ _5d\"></span>, and NOK. The predominant exposur<span class=\"_ _0\"></span>e comes </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws2b7\" style=\"z-index: 40;\">from the USD<span class=\"_ _0\"></span>. The Group has theref<span class=\"_ _0\"></span>ore a policy of a 12-month </div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">layered hedging pr<span class=\"_ _0\"></span>ogramme for USD/DKK. </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws13e\" style=\"z-index: 40;\">The table below summarizes the f<span class=\"_ _0\"></span>oreign currency expo<span class=\"_ _0\"></span>sure to </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">the net monetary position o<span class=\"_ _0\"></span>f all Group entities against their </div>\n<div class=\"t m0 xb hb y3c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">functional currency<span class=\"_ _0\"></span>. The exposure o<span class=\"_ _0\"></span>f translating the financial </div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws57\" style=\"z-index: 40;\">statements o<span class=\"_ _0\"></span>f subsidiaries into the presentation currency is </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">not included in the analysis.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 533px; height: 273px; width: 371px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 49px; height: 645px; width: 371px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n<div><br/></div>\n\n<div class=\"t m3 x6 h51 yf05 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Exposure t<span class=\"_ _0\"></span>o currency risk <span class=\"_ _b1\"> </span> <span class=\"_ _11b\"> </span> <span class=\"_ _2df\"> </span> <span class=\"_ _6b\"> </span>Curr<span class=\"_ _0\"></span>ency <span class=\"_ _1f8\"> </span> </div>\n<div class=\"t m3 x6 h51 yf06 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 x6 h51 yf07 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023 <span class=\"_ _1a9\"> </span> <span class=\"_ _d5\"> </span> EUR/DKK  <span class=\"_ _11a\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _11a\"> </span> JP<span class=\"_ _0\"></span>Y/DKK </div>\n<div class=\"t m3 x6 hb y111a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cash and cash equivalents <span class=\"_ _128\"> </span> <span class=\"_ _e3\"> </span>76,273 <span class=\"_ _e9\"> </span>0 <span class=\"_ _11e\"> </span>142,583 <span class=\"_ _c7\"> </span>0 <span class=\"_ _100\"> </span>20,884</div>\n<div class=\"t m3 x6 hb y111b ff4 fs7 fc1 sc0 ls0 ws497\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts <span class=\"_ _3a6\"></span>receiv<span class=\"_ _0\"></span>ables <span class=\"_ _a0\"> </span> <span class=\"_ _13e\"></span>406,849 57,967 <span class=\"_ _13e\"></span>234,836 18,384 <span class=\"_ _6d\"> </span>331</div>\n<div class=\"t m3 x6 hb y111c ff4 fs7 fc1 sc0 ls0 ws4c4\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>rade <span class=\"_ _3a7\"></span>payables <span class=\"_ _1da\"> </span> -31,568 -21,444 <span class=\"_ _123\"> </span>-4,016 -12,431 <span class=\"_ _1e1\"> </span>0</div>\n<div class=\"t m3 x6 hb y111d ff4 fs7 fc1 sc0 ls0 ws4c5\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t-bearing <span class=\"_ _31b\"></span>debt <span class=\"_ _1ab\"> </span> -866,355 -727,554 <span class=\"_ _10a\"> </span>0 <span class=\"_ _123\"> </span>-29,578 <span class=\"_ _d9\"> </span>0</div>\n<div class=\"t m3 x6 hb yf4d ff4 fs7 fc1 sc0 ls0 ws4c6\" style=\"z-index: 40;\">Forw<span class=\"_ _0\"></span>ard <span class=\"_ _3a8\"></span>contrac<span class=\"_ _0\"></span>ts <span class=\"_ _7a\"> </span> 0 0 <span class=\"_ _31c\"></span>-58,238 0 <span class=\"_ _28b\"></span>0</div>\n<div class=\"t m3 x6 h51 y111e ff13 fs7 fc1 sc0 ls0 ws4c7\" style=\"z-index: 40;\">Net <span class=\"_ _148\"></span>exposure <span class=\"_ _381\"> </span> -414,801 -691,031 <span class=\"_ _a9\"> </span>315,165 <span class=\"_ _140\"> </span>-23,625 <span class=\"_ _321\"> </span>21,215</div>\n<div class=\"t m3 x6 h51 y111f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022 <span class=\"_ _1a9\"> </span> <span class=\"_ _d5\"> </span> EUR/DKK  <span class=\"_ _11a\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _11a\"> </span> JP<span class=\"_ _0\"></span>Y/DKK </div>\n<div class=\"t m3 x6 hb y1120 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cash and cash equivalents <span class=\"_ _128\"> </span> <span class=\"_ _11e\"> </span>358,978 <span class=\"_ _e9\"> </span>0 <span class=\"_ _11e\"> </span>219,246 <span class=\"_ _e3\"> </span>24,031 <span class=\"_ _77\"> </span>2,324</div>\n<div class=\"t m3 x6 hb y1121 ff4 fs7 fc1 sc0 ls0 ws497\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts <span class=\"_ _3a6\"></span>receiv<span class=\"_ _0\"></span>ables <span class=\"_ _a0\"> </span> <span class=\"_ _13e\"></span>398,970 73,511 <span class=\"_ _13e\"></span>105,135 88,451 <span class=\"_ _2b0\"> </span>5,730</div>\n<div class=\"t m3 x6 hb yf52 ff4 fs7 fc1 sc0 ls0 ws4c4\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>rade <span class=\"_ _3a7\"></span>payables <span class=\"_ _1da\"> </span> <span class=\"_ _f4\"> </span>0 -55,642 -22,555 <span class=\"_ _123\"> </span>-8,772 <span class=\"_ _1e1\"> </span>0</div>\n<div class=\"t m3 x6 hb y1122 ff4 fs7 fc1 sc0 ls0 ws4c5\" style=\"z-index: 40;\">Interes<span class=\"_ _0\"></span>t-bearing <span class=\"_ _31b\"></span>debt <span class=\"_ _1ab\"> </span> -706,467 -628,838 <span class=\"_ _10a\"> </span>0 <span class=\"_ _10a\"> </span>0 <span class=\"_ _146\"> </span>0</div>\n<div class=\"t m3 x6 hb y1123 ff4 fs7 fc1 sc0 ls0 ws4c6\" style=\"z-index: 40;\">Forw<span class=\"_ _0\"></span>ard <span class=\"_ _3a8\"></span>contrac<span class=\"_ _0\"></span>ts <span class=\"_ _7a\"> </span> 0 0 <span class=\"_ _32a\"></span>-331,250 0 <span class=\"_ _14b\"></span>0</div>\n<div class=\"t m3 x6 h51 yf55 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net expo<span class=\"_ _0\"></span>sure <span class=\"_ _2ab\"> </span> <span class=\"_ _61\"> </span>51,481 <span class=\"_ _378\"> </span>-610,969 <span class=\"_ _10a\"> </span>-29,424 <span class=\"_ _171\"> </span>103,710 <span class=\"_ _15c\"> </span>8,054</div>\n<div class=\"t m3 x6 h51 y1124 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 yf16 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sensitivity analysis <span class=\"_ _18c\"> </span>  <span class=\"_ _1f5\"> </span>  <span class=\"_ _ff\"> </span> Currency </div>\n<div class=\"t m3 x6 h51 yf17 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 x6 h51 y1125 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023 <span class=\"_ _2af\"> </span> EUR/DKK  <span class=\"_ _139\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _fd\"> </span> JPY/DKK  <span class=\"_ _3a9\"> </span> Result </div>\n<div class=\"t m3 x6 hb y1126 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net exposur<span class=\"_ _0\"></span>e <span class=\"_ _162\"> </span>-414,801 <span class=\"_ _1e1\"> </span>-691,031 <span class=\"_ _11e\"> </span>315,165 <span class=\"_ _d9\"> </span>-23,625 <span class=\"_ _e3\"> </span>21,215 <span class=\"_ _375\"> </span> </div>\n<div class=\"t m3 x6 hb y1127 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Historical v<span class=\"_ _0\"></span>olatility for the last 5 years <span class=\"_ _69\"> </span>0.27% <span class=\"_ _15c\"> </span>7.05% <span class=\"_ _15c\"> </span>7.41% <span class=\"_ _66\"> </span>10.48% <span class=\"_ _14c\"> </span>8.59% </div>\n<div class=\"t m3 x6 hb y1128 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal eff<span class=\"_ _0\"></span>ect on Profit of +mo<span class=\"_ _0\"></span>vements <span class=\"_ _143\"> </span>-1,120 <span class=\"_ _146\"> </span>-48,718 <span class=\"_ _e3\"> </span>23,354 <span class=\"_ _241\"> </span>-2,476 <span class=\"_ _14c\"> </span>1,822 <span class=\"_ _171\"> </span>-27,137</div>\n<div class=\"t m3 x6 h51 y1129 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal ef<span class=\"_ _0\"></span>fect on Profit of -mo<span class=\"_ _0\"></span>vements <span class=\"_ _110\"> </span>1,120 <span class=\"_ _62\"> </span>48,718 <span class=\"_ _10a\"> </span>-23,354 <span class=\"_ _d4\"> </span>2,476 <span class=\"_ _1ce\"> </span>-1,822 <span class=\"_ _153\"> </span>27,137</div>\n<div class=\"t m3 x6 h51 y1087 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y112a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022 <span class=\"_ _2af\"> </span> EUR/DKK  <span class=\"_ _139\"> </span> GBP/DKK  <span class=\"_ _11a\"> </span> USD/DKK  <span class=\"_ _247\"> </span> NOK/DKK  <span class=\"_ _fd\"> </span> JPY/DKK  <span class=\"_ _3a9\"> </span> Result </div>\n<div class=\"t m3 x6 hb y112b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net exposur<span class=\"_ _0\"></span>e <span class=\"_ _194\"> </span>51,481  <span class=\"_ _160\"> </span>-610,969  <span class=\"_ _10e\"> </span>-29,424  <span class=\"_ _d3\"> </span>103,710  <span class=\"_ _1ce\"> </span>8,054  <span class=\"_ _1d2\"> </span> </div>\n<div class=\"t m3 x6 hb y112c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Historical v<span class=\"_ _0\"></span>olatility for the last 5 years <span class=\"_ _69\"> </span>0.28% <span class=\"_ _15c\"> </span>7.24% <span class=\"_ _15c\"> </span>7.35% <span class=\"_ _15c\"> </span>9.98% <span class=\"_ _14c\"> </span>8.34% </div>\n<div class=\"t m3 x6 h51 y112d ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal ef<span class=\"_ _0\"></span>fect on Profit of +mo<span class=\"_ _0\"></span>vements <span class=\"_ _16a\"> </span>144 <span class=\"_ _10a\"> </span>-44,234 <span class=\"_ _3aa\"> </span>-2,163 <span class=\"_ _62\"> </span>10,350 <span class=\"_ _103\"> </span>672 <span class=\"_ _d9\"> </span>-35,231</div>\n<div class=\"t m3 x6 h51 y112e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal ef<span class=\"_ _0\"></span>fect on Profit of -mo<span class=\"_ _0\"></span>vements <span class=\"_ _118\"> </span>-144 <span class=\"_ _62\"> </span>44,234 <span class=\"_ _d4\"> </span>2,163 <span class=\"_ _10a\"> </span>-10,350 <span class=\"_ _109\"> </span>-672 <span class=\"_ _e3\"> </span>35,231</div>\n<div class=\"t m0 xc hb y5d ff4 fs7 fc1 sc0 ls0 ws1e8\" style=\"z-index: 40;\">The analysis is based on the currencies that the <span class=\"_ _0\"></span>Group is </div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws1c7\" style=\"z-index: 40;\">most exposed t<span class=\"_ _0\"></span>o at the end of 2023. The reasonable shifts </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws279\" style=\"z-index: 40;\">in exchang<span class=\"_ _0\"></span>e rates in the table abov<span class=\"_ _0\"></span>e are based on 5 years of </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">historical v<span class=\"_ _0\"></span>olatility.</div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">If the relev<span class=\"_ _0\"></span>ant cross for<span class=\"_ _0\"></span>eign exchange rat<span class=\"_ _0\"></span>es moved by the </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws73\" style=\"z-index: 40;\">amounts showed in the table abo<span class=\"_ _0\"></span>ve, the eff<span class=\"_ _0\"></span>ect on the Group\u2019s </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws11d\" style=\"z-index: 40;\">net income w<span class=\"_ _0\"></span>ould be DKK -27 million (2021: DKK -35 million).</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 71px; height: 724px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 71px; height: 724px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y362 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency f<span class=\"_ _0\"></span>orward c<span class=\"_ _0\"></span>ontracts as of 31 Dec<span class=\"_ _0\"></span>ember 2023</div>\n<div class=\"t m3 x6 h51 y5e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y5f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _a\"></span>frost Gr<span class=\"_ _0\"></span>oup buys <span class=\"_ _1a9\"> </span> <span class=\"_ _143\"> </span>Bakk<span class=\"_ _0\"></span>a <span class=\"_ _172\"></span>frost Gr<span class=\"_ _0\"></span>oup sells</div>\n<div class=\"t m3 x6 h51 yfd2 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 x6 hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK <span class=\"_ _53\"> </span>58,238  <span class=\"_ _d1\"> </span>USD <span class=\"_ _3ab\"> </span>8,618</div>\n<div class=\"t m0 x6 h45 y63 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m0 x6 h45 y64 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Currency f<span class=\"_ _0\"></span>orward c<span class=\"_ _0\"></span>ontracts as at 31 December 2022</div>\n<div class=\"t m3 x6 h51 y65 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y82 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Bakka <span class=\"_ _a\"></span>frost Gr<span class=\"_ _0\"></span>oup buys <span class=\"_ _1a9\"> </span> <span class=\"_ _143\"> </span>Bakk<span class=\"_ _0\"></span>a <span class=\"_ _172\"></span>frost Gr<span class=\"_ _0\"></span>oup sells </div>\n<div class=\"t m3 x6 h51 y10e3 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 x6 hb y10e4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK <span class=\"_ _3ac\"> </span>331,250  <span class=\"_ _d1\"> </span>USD <span class=\"_ _307\"> </span>46,957</div>\n<div class=\"t m3 x6 h51 y112f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1130 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1131 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Significant ex<span class=\"_ _0\"></span>change rat<span class=\"_ _0\"></span>es (average) during the y<span class=\"_ _0\"></span>ear  <span class=\"_ _193\"> </span> EUR/DKK  <span class=\"_ _c5\"> </span>GBP/DKK  <span class=\"_ _191\"> </span> USD/DKK  <span class=\"_ _e6\"> </span> NOK/DKK <span class=\"_ _1ce\"> </span>JPY/DKK</div>\n<div class=\"t m3 x6 h51 y1132 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023<span class=\"ff4\"> <span class=\"_ _1e4\"> </span>745.29  <span class=\"_ _d1\"> </span>857.59  <span class=\"_ _10a\"> </span>674.47  <span class=\"_ _153\"> </span>66.30 <span class=\"_ _29b\"> </span>4.77</span></div>\n<div class=\"t m3 x6 h51 y1133 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022<span class=\"ff4\"> <span class=\"_ _1e4\"> </span>743.96  <span class=\"_ _d1\"> </span>872.59  <span class=\"_ _10a\"> </span>708.30  <span class=\"_ _153\"> </span>73.69 <span class=\"_ _29b\"> </span>5.40</span></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 458px; height: 348px; width: 751px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y48 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Intere<span class=\"_ _0\"></span>st rate risk</div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws1d\" style=\"z-index: 40;\">The Group is exposed t<span class=\"_ _0\"></span>o increase in interest r<span class=\"_ _0\"></span>ates as a result </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws13\" style=\"z-index: 40;\">of having debt with floating inter<span class=\"_ _0\"></span>est rate terms. An incr<span class=\"_ _0\"></span>eased </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws400\" style=\"z-index: 40;\">cost o<span class=\"_ _0\"></span>f borrowing might adver<span class=\"_ _0\"></span>sely affect the Group<span class=\"_ _0\"></span>\u2019s </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws6d\" style=\"z-index: 40;\">profitability<span class=\"_ _0\"></span>. The Group does no<span class=\"_ _0\"></span>t have fixed interes<span class=\"_ _0\"></span>t rate debt.</div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 wse7\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ording to the Group<span class=\"_ _0\"></span>\u2019s finance policy<span class=\"_ _0\"></span>, the main objective of </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws230\" style=\"z-index: 40;\">interes<span class=\"_ _0\"></span>t rate risk management activities should be to minimize </div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws24e\" style=\"z-index: 40;\">the risk of breach o<span class=\"_ _0\"></span>f the Group\u2019s debt c<span class=\"_ _0\"></span>ovenants and to avoid </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws102\" style=\"z-index: 40;\">situations of financial distr<span class=\"_ _0\"></span>ess that might jeopardize s<span class=\"_ _0\"></span>trategic </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws116\" style=\"z-index: 40;\">flexibility<span class=\"_ _0\"></span>. Tr<span class=\"_ _0\"></span>ading in interest r<span class=\"_ _0\"></span>ate derivatives is undertak<span class=\"_ _0\"></span>en </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws91\" style=\"z-index: 40;\">to co<span class=\"_ _0\"></span>ver existing expo<span class=\"_ _0\"></span>sures. Purely speculative tr<span class=\"_ _0\"></span>ansactions </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">are not allo<span class=\"_ _0\"></span>wed.</div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws2f0\" style=\"z-index: 40;\">The Group has no fixed r<span class=\"_ _0\"></span>ate liabilities and is theref<span class=\"_ _0\"></span>ore not </div>\n<div class=\"t m0 x6 hb y56 ff4 fs7 fc1 sc0 ls0 ws92\" style=\"z-index: 40;\">exposed to the risk that change<span class=\"_ _0\"></span>s in interest rat<span class=\"_ _0\"></span>es might drive </div>\n<div class=\"t m0 x6 hb y57 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">changes in market v<span class=\"_ _0\"></span>alue of outstanding deb<span class=\"_ _0\"></span>t<span class=\"_ _5e\"></span>.</div>\n<div class=\"t m0 xb hb y49 ff4 fs7 fc1 sc0 ls0 ws2df\" style=\"z-index: 40;\">A 100 basis points increase in inter<span class=\"_ _0\"></span>est rate at the r<span class=\"_ _0\"></span>eporting </div>\n<div class=\"t m0 xb hb y4a ff4 fs7 fc1 sc0 ls0 ws12b\" style=\"z-index: 40;\">date would hav<span class=\"_ _0\"></span>e a negative impact on the income stat<span class=\"_ _0\"></span>ement </div>\n<div class=\"t m0 xb hb y4b ff4 fs7 fc1 sc0 ls0 ws132\" style=\"z-index: 40;\">amounting to DKK 35 million (2022: DKK 27 million), based </div>\n<div class=\"t m0 xb hb y4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">on NIBD.</div>\n<div class=\"t m0 xb h45 y4e ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Price risk</div>\n<div class=\"t m0 xb hb y4f ff4 fs7 fc1 sc0 ls0 ws22\" style=\"z-index: 40;\">The farming segments ar<span class=\"_ _0\"></span>e sensitive to fluctuations in the </div>\n<div class=\"t m0 xb hb y50 ff4 fs7 fc1 sc0 ls0 ws26c\" style=\"z-index: 40;\">spot prices o<span class=\"_ _0\"></span>f salmon, which are determined by global supply </div>\n<div class=\"t m0 xb hb y59 ff4 fs7 fc1 sc0 ls0 ws256\" style=\"z-index: 40;\">and demand. The impact of changes in salmon spo<span class=\"_ _0\"></span>t prices is </div>\n<div class=\"t m0 xb hb y51 ff4 fs7 fc1 sc0 ls0 ws1c4\" style=\"z-index: 40;\">partly mitigated by long<span class=\"_ _0\"></span>-term contr<span class=\"_ _0\"></span>acts at fixed prices in the </div>\n<div class=\"t m0 xb hb y52 ff4 fs7 fc1 sc0 ls0 ws85\" style=\"z-index: 40;\">V<span class=\"_ _0\"></span>AP segment and financial contracts, how<span class=\"_ _0\"></span>ever<span class=\"_ _5d\"></span>, due to long </div>\n<div class=\"t m0 xb hb y53 ff4 fs7 fc1 sc0 ls0 ws269\" style=\"z-index: 40;\">production cy<span class=\"_ _0\"></span>cles, it is difficult to respond quickly to global </div>\n<div class=\"t m0 xb hb y54 ff4 fs7 fc1 sc0 ls0 ws145\" style=\"z-index: 40;\">trends in marke<span class=\"_ _0\"></span>t prices. Salmon is to a large extent tr<span class=\"_ _0\"></span>aded </div>\n<div class=\"t m0 xb hb y55 ff4 fs7 fc1 sc0 ls0 ws6c\" style=\"z-index: 40;\">based on spot prices, although this w<span class=\"_ _0\"></span>ould vary with differ<span class=\"_ _0\"></span>ent </div>\n<div class=\"t m0 xb hb y56 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">markets and with the mark<span class=\"_ _0\"></span>et position of the Group.</div>\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other price risk</div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws2b6\" style=\"z-index: 40;\">The Group\u2019<span class=\"_ _0\"></span>s FOF segment is active in the international </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws135\" style=\"z-index: 40;\">commodity marke<span class=\"_ _0\"></span>ts. A large portion of raw materials </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws22f\" style=\"z-index: 40;\">needed in production is c<span class=\"_ _0\"></span>ontracted in advanc<span class=\"_ _0\"></span>e of periodic </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws285\" style=\"z-index: 40;\">sales price r<span class=\"_ _0\"></span>egulations, this way the risk associated with </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws95\" style=\"z-index: 40;\">increases in c<span class=\"_ _0\"></span>ommodity prices is effectiv<span class=\"_ _0\"></span>ely transferr<span class=\"_ _0\"></span>ed to </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws27\" style=\"z-index: 40;\">feed cust<span class=\"_ _0\"></span>omers, mainly inside the Group. Constr<span class=\"_ _0\"></span>aints in the </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 wsb5\" style=\"z-index: 40;\">availability of c<span class=\"_ _0\"></span>ertain raw materials might r<span class=\"_ _0\"></span>esult in increased </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws1b0\" style=\"z-index: 40;\">sourcing co<span class=\"_ _0\"></span>sts in those cases, where an unexpect<span class=\"_ _0\"></span>ed surge in </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws86\" style=\"z-index: 40;\">sales volume makes it nec<span class=\"_ _0\"></span>essary to purchase r<span class=\"_ _0\"></span>aw materials </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws10e\" style=\"z-index: 40;\">outside of pr<span class=\"_ _0\"></span>eviously negotiated purchase agr<span class=\"_ _0\"></span>eements. Under </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws62\" style=\"z-index: 40;\">these circumst<span class=\"_ _0\"></span>ances, it might not be possible to charg<span class=\"_ _0\"></span>e the </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">customers with the incr<span class=\"_ _0\"></span>eased cost, and profitability w<span class=\"_ _0\"></span>ould </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">thus be impacted.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 67px; height: 291px; width: 373px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 49px; height: 328px; width: 373px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 533px; height: 273px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag28": {
   "value": "\n<div class=\"t m0 xc h45 y40 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Liquidity risk</div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 ws6b\" style=\"z-index: 40;\">Liquidity risk arises from the Gr<span class=\"_ _0\"></span>oup\u2019s potential inability to </div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws5d\" style=\"z-index: 40;\">meet its financial obligations to<span class=\"_ _0\"></span>wards suppliers and debt </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws53\" style=\"z-index: 40;\">capital pro<span class=\"_ _0\"></span>viders. The Group\u2019s liquidity situation is closely </div>\n<div class=\"t m0 xc hb y44 ff4 fs7 fc1 sc0 ls0 ws33d\" style=\"z-index: 40;\">monitored and r<span class=\"_ _0\"></span>olling forecasts o<span class=\"_ _0\"></span>f cash flows and cash </div>\n<div class=\"t m0 xc hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">holdings are prepar<span class=\"_ _0\"></span>ed regularly<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xc hb y47 ff4 fs7 fc1 sc0 ls0 ws228\" style=\"z-index: 40;\">Liquidity risk is managed through maintaining fle<span class=\"_ _0\"></span>xibility </div>\n<div class=\"t m0 xc hb y48 ff4 fs7 fc1 sc0 ls0 ws227\" style=\"z-index: 40;\">in funding by securing available c<span class=\"_ _0\"></span>ommitted credit lines, </div>\n<div class=\"t m0 xc hb y49 ff4 fs7 fc1 sc0 ls0 ws43\" style=\"z-index: 40;\">provided b<span class=\"_ _0\"></span>y our bank, and through maintaining sufficient </div>\n<div class=\"t m0 xc hb y4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">liquid assets with the same r<span class=\"_ _0\"></span>elationship bank.</div>\n<div class=\"t m0 xc hb y4c ff4 fs7 fc1 sc0 ls0 wsa3\" style=\"z-index: 40;\">The Group seeks to maint<span class=\"_ _0\"></span>ain committed facilities to c<span class=\"_ _0\"></span>over </div>\n<div class=\"t m0 xc hb y4d ff4 fs7 fc1 sc0 ls0 ws161\" style=\"z-index: 40;\">for<span class=\"_ _0\"></span>ecast borrowings f<span class=\"_ _0\"></span>or the next 24 months, plus financial </div>\n<div class=\"t m0 xc hb y4e ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">headroom to c<span class=\"_ _0\"></span>over the planned inves<span class=\"_ _0\"></span>tments and unforeseen </div>\n<div class=\"t m0 xc hb y4f ff4 fs7 fc1 sc0 ls0 ws2be\" style=\"z-index: 40;\">movements in c<span class=\"_ _0\"></span>ash requirements. Please also ref<span class=\"_ _0\"></span>er to Note </div>\n<div class=\"t m0 xc hb y50 ff4 fs7 fc1 sc0 ls0 ws1ef\" style=\"z-index: 40;\">3.11 for inf<span class=\"_ _0\"></span>ormation on committed credit f<span class=\"_ _0\"></span>acilities, available </div>\n<div class=\"t m0 xc hb y59 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">credit lines, and maturity of int<span class=\"_ _0\"></span>erest<span class=\"_ _0\"></span>-bearing debt.</div>\n<div class=\"t m0 xc hb y52 ff4 fs7 fc1 sc0 ls0 ws289\" style=\"z-index: 40;\">In addition to the abov<span class=\"_ _0\"></span>e-described sources of liquidity<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 xc hb y53 ff4 fs7 fc1 sc0 ls0 ws11f\" style=\"z-index: 40;\">Bakka <span class=\"_ _cc\"></span>frost monitor<span class=\"_ _0\"></span>s funding options available in the capital </div>\n<div class=\"t m0 xc hb y54 ff4 fs7 fc1 sc0 ls0 ws4c\" style=\"z-index: 40;\">markets as w<span class=\"_ _0\"></span>ell as trends in the availability and cos<span class=\"_ _0\"></span>t of such </div>\n<div class=\"t m0 xc hb y55 ff4 fs7 fc1 sc0 ls0 ws29\" style=\"z-index: 40;\">funding with a view to maintain financial fle<span class=\"_ _0\"></span>xibility and </div>\n<div class=\"t m0 xc hb y56 ff4 fs7 fc1 sc0 ls0 wsac\" style=\"z-index: 40;\">limiting refinancing risk. Bakka <span class=\"_ _13d\"></span>frost\u2019s ov<span class=\"_ _0\"></span>erall liquidity as at </div>\n<div class=\"t m0 xc hb y57 ff4 fs7 fc1 sc0 ls0 wsb0\" style=\"z-index: 40;\">31 December 2023 included DKK 412 million (2022: DKK </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 49px; height: 477px; width: 373px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t m0 x6 hb y5d ff4 fs7 fc1 sc0 ls0 wsb0\" style=\"z-index: 40;\">720 million) (see Note 3.11) of c<span class=\"_ _0\"></span>ash and cash equivalents </div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">held in various curr<span class=\"_ _0\"></span>encies.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 757px; height: 49px; width: 369px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag31": {
   "value": "\n<div class=\"t m0 x6 h45 y87 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Credit risk</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws66\" style=\"z-index: 40;\">Credit risk repr<span class=\"_ _0\"></span>esents the accounting loss that w<span class=\"_ _0\"></span>ould have to </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws17\" style=\"z-index: 40;\">be recogniz<span class=\"_ _0\"></span>ed if other parties failed to perf<span class=\"_ _0\"></span>orm as contracted </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws41\" style=\"z-index: 40;\">and is related t<span class=\"_ _0\"></span>o financial instruments such as cash and cash </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws25\" style=\"z-index: 40;\">equivalents, r<span class=\"_ _0\"></span>eceivables, and derivativ<span class=\"_ _0\"></span>e financial instruments.</div>\n<div class=\"t m0 x6 hb y3a ff4 fs7 fc1 sc0 ls0 ws2cb\" style=\"z-index: 40;\">Bakka <span class=\"_ _13a\"></span>frost has a Group-<span class=\"_ _0\"></span>wide credit management policy<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws2a3\" style=\"z-index: 40;\">gov<span class=\"_ _0\"></span>erned by Bakka <span class=\"_ _13d\"></span>frost\u2019s credit c<span class=\"_ _0\"></span>ommittee. The committee </div>\n<div class=\"t m0 x6 hb y3c ff4 fs7 fc1 sc0 ls0 ws1b6\" style=\"z-index: 40;\">is responsible f<span class=\"_ _0\"></span>or granting credits to the Gr<span class=\"_ _0\"></span>oups customers. </div>\n<div class=\"t m0 x6 hb y3d ff4 fs7 fc1 sc0 ls0 ws27a\" style=\"z-index: 40;\">In general, Bakka <span class=\"_ _a\"></span>fros<span class=\"_ _0\"></span>t uses credit insurance<span class=\"_ _0\"></span>, bank guarantees, </div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws333\" style=\"z-index: 40;\">parent company guar<span class=\"_ _0\"></span>antees, or other securities such as </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 wsf\" style=\"z-index: 40;\">pledges on biological assets, thus r<span class=\"_ _0\"></span>educing the actual risk </div>\n<div class=\"t m0 x6 hb y40 ff4 fs7 fc1 sc0 ls0 ws23b\" style=\"z-index: 40;\">on outstanding r<span class=\"_ _0\"></span>eceivables significantly<span class=\"_ _0\"></span>. Historically<span class=\"_ _0\"></span>, losses </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws10d\" style=\"z-index: 40;\">due to bad debts hav<span class=\"_ _0\"></span>e been low in Bakka <span class=\"_ _cc\"></span>frost. Reco<span class=\"_ _0\"></span>verable </div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax and VA<span class=\"_ _0\"></span>T<span class=\"_ _14b\"></span>, included in the balance, also reduc<span class=\"_ _0\"></span>es the risk. In </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws30a\" style=\"z-index: 40;\">addition to such risk mitigating measures, the Gr<span class=\"_ _0\"></span>oup focuses </div>\n<div class=\"t m0 x6 hb y44 ff4 fs7 fc1 sc0 ls0 ws14e\" style=\"z-index: 40;\">on detailed credit manag<span class=\"_ _0\"></span>ement in operating companies, </div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">supported by r<span class=\"_ _0\"></span>egular follow up by c<span class=\"_ _0\"></span>entral functions.</div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws430\" style=\"z-index: 40;\">The concentr<span class=\"_ _0\"></span>ation of credit risk is at the outse<span class=\"_ _0\"></span>t not </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 ws80\" style=\"z-index: 40;\">considered signific<span class=\"_ _0\"></span>ant<span class=\"_ _5e\"></span>, since the Gr<span class=\"_ _0\"></span>oup\u2019s customers r<span class=\"_ _0\"></span>epresent </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws51\" style=\"z-index: 40;\">various industries and g<span class=\"_ _0\"></span>eographic areas. Counterparty risk </div>\n<div class=\"t m0 x6 hb y4a ff4 fs7 fc1 sc0 ls0 ws4b\" style=\"z-index: 40;\">against financial institu<span class=\"_ _0\"></span>tions is not considered significant, </div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws332\" style=\"z-index: 40;\">due to limited liquid asse<span class=\"_ _0\"></span>ts and low traded volumes in </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 ws7a\" style=\"z-index: 40;\">derivative<span class=\"_ _0\"></span>s. For these transactions, the Group r<span class=\"_ _0\"></span>elies upon </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws156\" style=\"z-index: 40;\">Nordic relationship bank<span class=\"_ _0\"></span>s, other relationship banks or widely </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">recogniz<span class=\"_ _0\"></span>ed commodity exchanges.</div>\n<div class=\"t m0 x6 hb y50 ff4 fs7 fc1 sc0 ls0 ws1fc\" style=\"z-index: 40;\">The carrying amount of financial assets r<span class=\"_ _0\"></span>epresents the </div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">maximum credit exposur<span class=\"_ _0\"></span>e. The maximum exposure t<span class=\"_ _0\"></span>o credit </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws24c\" style=\"z-index: 40;\">risk at the reporting date c<span class=\"_ _0\"></span>onsists of account<span class=\"_ _0\"></span>s receivables, </div>\n<div class=\"t m0 x6 hb y52 ff4 fs7 fc1 sc0 ls0 ws4c8\" style=\"z-index: 40;\">other rec<span class=\"_ _0\"></span>eivables, tax rec<span class=\"_ _0\"></span>eivables and cash and cash </div>\n<div class=\"t m0 x6 hb y53 ff4 fs7 fc1 sc0 ls0 ws2dd\" style=\"z-index: 40;\">equivalents and amounts to DKK 1,412 million as at 31 </div>\n<div class=\"t m0 x6 hb y54 ff4 fs7 fc1 sc0 ls0 wsa4\" style=\"z-index: 40;\">December 2023 (2022: DKK 1,697 million). F<span class=\"_ _0\"></span>or the age </div>\n<div class=\"t m0 x6 hb y55 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">distribution o<span class=\"_ _0\"></span>f accounts rec<span class=\"_ _0\"></span>eivable, please ref<span class=\"_ _0\"></span>er to Note 3.8.</div>\n<div class=\"t m3 xb h51 yee5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Credit Risk <span class=\"_ _277\"> </span>2023 <span class=\"_ _18f\"> </span>2022</div>\n<div class=\"t m3 xb hb yf21 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables <span class=\"_ _5a\"> </span>850,338 <span class=\"_ _102\"> </span>808,755</div>\n<div class=\"t m3 xb hb yf07 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other rec<span class=\"_ _0\"></span>eivables <span class=\"_ _174\"> </span>94,027 <span class=\"_ _102\"> </span>102,450</div>\n<div class=\"t m3 xb hb yf49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax receivable<span class=\"_ _0\"></span>s <span class=\"_ _92\"> </span>56,112 <span class=\"_ _2f4\"> </span>65,822</div>\n<div class=\"t m3 xb hb yf4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cash and Cash equivalents <span class=\"_ _102\"> </span>411,674 <span class=\"_ _102\"> </span>719,603</div>\n<div class=\"t m3 xb h51 yf4b ff13 fs7 fc1 sc0 ls0 ws4c9\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal <span class=\"_ _da\"> </span>1,412,151 1,696,630</div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">Bakka <span class=\"_ _a\"></span>fros<span class=\"_ _0\"></span>t has implemented a Group-wide cash management </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 wsa8\" style=\"z-index: 40;\">policy with the over<span class=\"_ _0\"></span>all objective of minimizing cash holdings, </div>\n<div class=\"t m0 xb hb y3c ff4 fs7 fc1 sc0 ls0 ws119\" style=\"z-index: 40;\">while ensuring sufficient liquidity to meet busines<span class=\"_ _0\"></span>s needs, </div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws1e\" style=\"z-index: 40;\">avoid shortage o<span class=\"_ _0\"></span>f cash and limit the need for borrowing. The </div>\n<div class=\"t m0 xb hb y3e ff4 fs7 fc1 sc0 ls0 ws156\" style=\"z-index: 40;\">cash management is carried out fr<span class=\"_ _0\"></span>om the Group\u2019s head of<span class=\"_ _0\"></span>fice.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 533px; height: 273px; width: 374px; z-index: 2;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 86px; height: 664px; width: 374px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag35": {
   "value": "\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 4.2 CA<span class=\"_ _5d\"></span>TEGORIES AND F<span class=\"_ _0\"></span>AIR V<span class=\"_ _5d\"></span>ALUE OF </div>\n<div class=\"t m0 x6 h52 y85 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FINANCIAL INSTR<span class=\"_ _0\"></span>UMENTS</div>\n<div class=\"t m0 x6 h45 y87 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue of financial instruments</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws1dc\" style=\"z-index: 40;\">All assets/liabilities, f<span class=\"_ _0\"></span>or which fair value is rec<span class=\"_ _0\"></span>ognized or </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 wscc\" style=\"z-index: 40;\">disclosed, are cat<span class=\"_ _0\"></span>egorized within the fair value hier<span class=\"_ _0\"></span>archy<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws120\" style=\"z-index: 40;\">described as follo<span class=\"_ _0\"></span>ws, based on the lowest le<span class=\"_ _0\"></span>vel input that is </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">significant to the f<span class=\"_ _0\"></span>air value measurement as a whole:</div>\n<div class=\"t m0 x6 h51 y3a ff13 fs7 fc1 sc0 lse ws2b\" style=\"z-index: 40;\">Leve<span class=\"_ _5e\"></span>l 1<span class=\"ff4 ls0 ws8c\">: Quoted market prices in an ac<span class=\"_ _0\"></span>tive market (that are </span></div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">unadjusted) f<span class=\"_ _0\"></span>or identical assets or liabilities.</div>\n<div class=\"t m0 x6 h51 y3d ff13 fs7 fc1 sc0 lse ws9b\" style=\"z-index: 40;\">Leve<span class=\"_ _5e\"></span>l 2<span class=\"ff4 ls0 ws25e\">: Valuation techniques (f<span class=\"_ _0\"></span>or which the lowest lev<span class=\"_ _0\"></span>el input </span></div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">that is significant to the f<span class=\"_ _0\"></span>air value measurement is directly or </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">indirectly observ<span class=\"_ _0\"></span>able).</div>\n<div class=\"t m0 x6 h51 y41 ff13 fs7 fc1 sc0 lse ws157\" style=\"z-index: 40;\">Leve<span class=\"_ _5e\"></span>l 3<span class=\"ff4 ls0 ws38\">: Valuation techniques (for which the lo<span class=\"_ _0\"></span>west lev<span class=\"_ _0\"></span>el </span></div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws2c9\" style=\"z-index: 40;\">input that is significant to the f<span class=\"_ _0\"></span>air value measurement is </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">unobservable).</div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">For biological asse<span class=\"_ _0\"></span>ts, the fair value calculation is done using </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws4c\" style=\"z-index: 40;\">a valuation model (lev<span class=\"_ _0\"></span>el 3 in the valuation hierar<span class=\"_ _0\"></span>chy), where </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1a\" style=\"z-index: 40;\">the value is es<span class=\"_ _0\"></span>timated based on observable market pric<span class=\"_ _0\"></span>es per </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">period end. For mor<span class=\"_ _0\"></span>e information on these calculations, ref<span class=\"_ _0\"></span>er </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">to Note 3.7.</div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws7f\" style=\"z-index: 40;\">For asse<span class=\"_ _0\"></span>ts/liabilities that are recognized at f<span class=\"_ _0\"></span>air value on a </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 wsa4\" style=\"z-index: 40;\">recurring basis, the Group de<span class=\"_ _0\"></span>termines, whether transf<span class=\"_ _0\"></span>ers </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws6d\" style=\"z-index: 40;\">have occurr<span class=\"_ _0\"></span>ed between Lev<span class=\"_ _0\"></span>els in the hierarchy b<span class=\"_ _0\"></span>y reassessing </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws202\" style=\"z-index: 40;\">categorization (based on the lo<span class=\"_ _0\"></span>west level inpu<span class=\"_ _0\"></span>t that is </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">significant to the f<span class=\"_ _0\"></span>air value measurement).</div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">There have been no tr<span class=\"_ _0\"></span>ansfers into or ou<span class=\"_ _0\"></span>t of Level 3 f<span class=\"_ _0\"></span>air value </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">measurements.</div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">As at December 31</div>\n<div class=\"t m0 x173 hd y1134 ff4 fs9 fc1 sc0 ls50 ws4ca\" style=\"z-index: 40;\">st</div>\n<div class=\"t m0 xf5 hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> the Group held the f<span class=\"_ _0\"></span>ollowing classes of assets/liabilities measur<span class=\"_ _0\"></span>ed at fair value: </div>\n<div class=\"t m3 xb h51 y87 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 xb h51 y10e8 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Assets and liabilities measur<span class=\"_ _0\"></span>ed at fair value <span class=\"_ _143\"> </span>Fair v<span class=\"_ _0\"></span>alue <span class=\"_ _378\"> </span>Cost amount <span class=\"_ _171\"> </span>Lev<span class=\"_ _0\"></span>el 1 <span class=\"_ _64\"> </span>Lev<span class=\"_ _0\"></span>el 2 <span class=\"_ _8f\"> </span>Lev<span class=\"_ _0\"></span>el 3</div>\n<div class=\"t m3 xb hb y1135 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biological assets (biomass) <span class=\"_ _124\"> </span>3,335,570 <span class=\"_ _61\"> </span>2,594,137 <span class=\"_ _f5\"> </span>0 <span class=\"_ _375\"> </span>0 <span class=\"_ _146\"> </span>3,335,570</div>\n<div class=\"t m3 xb h51 y1136 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Assets measur<span class=\"_ _0\"></span>ed at fair value 31-12-23 <span class=\"_ _241\"> </span>3,335,570 <span class=\"_ _102\"> </span>2,594,137 <span class=\"_ _28e\"> </span>0 <span class=\"_ _12a\"> </span>0 <span class=\"_ _105\"> </span>3,335,570</div>\n<div class=\"t m3 xb h51 y1137 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Liabilities measured at f<span class=\"_ _0\"></span>air value 31-12-23 <span class=\"_ _b2\"> </span>0 <span class=\"_ _26d\"> </span>0 <span class=\"_ _28e\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _173\"> </span>0</div>\n<div class=\"t m3 xb hb y1138 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biological assets (biomass) <span class=\"_ _124\"> </span>2,938,485 <span class=\"_ _61\"> </span>2,055,386 <span class=\"_ _f5\"> </span>0 <span class=\"_ _375\"> </span>0 <span class=\"_ _146\"> </span>2,938,485</div>\n<div class=\"t m3 xb h51 y1139 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Assets measur<span class=\"_ _0\"></span>ed at fair value 31-12-22 <span class=\"_ _241\"> </span>2,938,485 <span class=\"_ _102\"> </span>2,055,386 <span class=\"_ _28e\"> </span>0 <span class=\"_ _12a\"> </span>0 <span class=\"_ _105\"> </span>2,938,485</div>\n<div class=\"t m3 xb h51 y113a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Liabilities measured at f<span class=\"_ _0\"></span>air value 31-12-22 <span class=\"_ _b2\"> </span>0 <span class=\"_ _26d\"> </span>0 <span class=\"_ _28e\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _173\"> </span>0</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 160px; height: 635px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 160px; height: 635px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 160px; height: 635px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag29": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 4.2 CA<span class=\"_ _5d\"></span>TEGORIES AND F<span class=\"_ _0\"></span>AIR V<span class=\"_ _5d\"></span>ALUE OF </div>\n<div class=\"t m0 x6 h52 y85 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FINANCIAL INSTR<span class=\"_ _0\"></span>UMENTS</div>\n<div class=\"t m0 x6 h45 y87 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue of financial instruments</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws1dc\" style=\"z-index: 40;\">All assets/liabilities, f<span class=\"_ _0\"></span>or which fair value is rec<span class=\"_ _0\"></span>ognized or </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 wscc\" style=\"z-index: 40;\">disclosed, are cat<span class=\"_ _0\"></span>egorized within the fair value hier<span class=\"_ _0\"></span>archy<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws120\" style=\"z-index: 40;\">described as follo<span class=\"_ _0\"></span>ws, based on the lowest le<span class=\"_ _0\"></span>vel input that is </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">significant to the f<span class=\"_ _0\"></span>air value measurement as a whole:</div>\n<div class=\"t m0 x6 h51 y3a ff13 fs7 fc1 sc0 lse ws2b\" style=\"z-index: 40;\">Leve<span class=\"_ _5e\"></span>l 1<span class=\"ff4 ls0 ws8c\">: Quoted market prices in an ac<span class=\"_ _0\"></span>tive market (that are </span></div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">unadjusted) f<span class=\"_ _0\"></span>or identical assets or liabilities.</div>\n<div class=\"t m0 x6 h51 y3d ff13 fs7 fc1 sc0 lse ws9b\" style=\"z-index: 40;\">Leve<span class=\"_ _5e\"></span>l 2<span class=\"ff4 ls0 ws25e\">: Valuation techniques (f<span class=\"_ _0\"></span>or which the lowest lev<span class=\"_ _0\"></span>el input </span></div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">that is significant to the f<span class=\"_ _0\"></span>air value measurement is directly or </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">indirectly observ<span class=\"_ _0\"></span>able).</div>\n<div class=\"t m0 x6 h51 y41 ff13 fs7 fc1 sc0 lse ws157\" style=\"z-index: 40;\">Leve<span class=\"_ _5e\"></span>l 3<span class=\"ff4 ls0 ws38\">: Valuation techniques (for which the lo<span class=\"_ _0\"></span>west lev<span class=\"_ _0\"></span>el </span></div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws2c9\" style=\"z-index: 40;\">input that is significant to the f<span class=\"_ _0\"></span>air value measurement is </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">unobservable).</div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">For biological asse<span class=\"_ _0\"></span>ts, the fair value calculation is done using </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws4c\" style=\"z-index: 40;\">a valuation model (lev<span class=\"_ _0\"></span>el 3 in the valuation hierar<span class=\"_ _0\"></span>chy), where </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1a\" style=\"z-index: 40;\">the value is es<span class=\"_ _0\"></span>timated based on observable market pric<span class=\"_ _0\"></span>es per </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">period end. For mor<span class=\"_ _0\"></span>e information on these calculations, ref<span class=\"_ _0\"></span>er </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">to Note 3.7.</div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws7f\" style=\"z-index: 40;\">For asse<span class=\"_ _0\"></span>ts/liabilities that are recognized at f<span class=\"_ _0\"></span>air value on a </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 wsa4\" style=\"z-index: 40;\">recurring basis, the Group de<span class=\"_ _0\"></span>termines, whether transf<span class=\"_ _0\"></span>ers </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws6d\" style=\"z-index: 40;\">have occurr<span class=\"_ _0\"></span>ed between Lev<span class=\"_ _0\"></span>els in the hierarchy b<span class=\"_ _0\"></span>y reassessing </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws202\" style=\"z-index: 40;\">categorization (based on the lo<span class=\"_ _0\"></span>west level inpu<span class=\"_ _0\"></span>t that is </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">significant to the f<span class=\"_ _0\"></span>air value measurement).</div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">There have been no tr<span class=\"_ _0\"></span>ansfers into or ou<span class=\"_ _0\"></span>t of Level 3 f<span class=\"_ _0\"></span>air value </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">measurements.</div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">As at December 31</div>\n<div class=\"t m0 x173 hd y1134 ff4 fs9 fc1 sc0 ls50 ws4ca\" style=\"z-index: 40;\">st</div>\n<div class=\"t m0 xf5 hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> the Group held the f<span class=\"_ _0\"></span>ollowing classes of assets/liabilities measur<span class=\"_ _0\"></span>ed at fair value: </div>\n<div class=\"t m3 xb h51 y87 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 xb h51 y10e8 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Assets and liabilities measur<span class=\"_ _0\"></span>ed at fair value <span class=\"_ _143\"> </span>Fair v<span class=\"_ _0\"></span>alue <span class=\"_ _378\"> </span>Cost amount <span class=\"_ _171\"> </span>Lev<span class=\"_ _0\"></span>el 1 <span class=\"_ _64\"> </span>Lev<span class=\"_ _0\"></span>el 2 <span class=\"_ _8f\"> </span>Lev<span class=\"_ _0\"></span>el 3</div>\n<div class=\"t m3 xb hb y1135 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biological assets (biomass) <span class=\"_ _124\"> </span>3,335,570 <span class=\"_ _61\"> </span>2,594,137 <span class=\"_ _f5\"> </span>0 <span class=\"_ _375\"> </span>0 <span class=\"_ _146\"> </span>3,335,570</div>\n<div class=\"t m3 xb h51 y1136 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Assets measur<span class=\"_ _0\"></span>ed at fair value 31-12-23 <span class=\"_ _241\"> </span>3,335,570 <span class=\"_ _102\"> </span>2,594,137 <span class=\"_ _28e\"> </span>0 <span class=\"_ _12a\"> </span>0 <span class=\"_ _105\"> </span>3,335,570</div>\n<div class=\"t m3 xb h51 y1137 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Liabilities measured at f<span class=\"_ _0\"></span>air value 31-12-23 <span class=\"_ _b2\"> </span>0 <span class=\"_ _26d\"> </span>0 <span class=\"_ _28e\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _173\"> </span>0</div>\n<div class=\"t m3 xb hb y1138 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biological assets (biomass) <span class=\"_ _124\"> </span>2,938,485 <span class=\"_ _61\"> </span>2,055,386 <span class=\"_ _f5\"> </span>0 <span class=\"_ _375\"> </span>0 <span class=\"_ _146\"> </span>2,938,485</div>\n<div class=\"t m3 xb h51 y1139 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Assets measur<span class=\"_ _0\"></span>ed at fair value 31-12-22 <span class=\"_ _241\"> </span>2,938,485 <span class=\"_ _102\"> </span>2,055,386 <span class=\"_ _28e\"> </span>0 <span class=\"_ _12a\"> </span>0 <span class=\"_ _105\"> </span>2,938,485</div>\n<div class=\"t m3 xb h51 y113a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Liabilities measured at f<span class=\"_ _0\"></span>air value 31-12-22 <span class=\"_ _b2\"> </span>0 <span class=\"_ _26d\"> </span>0 <span class=\"_ _28e\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _173\"> </span>0</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 160px; height: 635px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 160px; height: 635px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag34": {
   "value": "\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 4.2 CA<span class=\"_ _5d\"></span>TEGORIES AND F<span class=\"_ _0\"></span>AIR V<span class=\"_ _5d\"></span>ALUE OF </div>\n<div class=\"t m0 x6 h52 y85 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">FINANCIAL INSTR<span class=\"_ _0\"></span>UMENTS</div>\n<div class=\"t m0 x6 h45 y87 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue of financial instruments</div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws1dc\" style=\"z-index: 40;\">All assets/liabilities, f<span class=\"_ _0\"></span>or which fair value is rec<span class=\"_ _0\"></span>ognized or </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 wscc\" style=\"z-index: 40;\">disclosed, are cat<span class=\"_ _0\"></span>egorized within the fair value hier<span class=\"_ _0\"></span>archy<span class=\"_ _0\"></span>, </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws120\" style=\"z-index: 40;\">described as follo<span class=\"_ _0\"></span>ws, based on the lowest le<span class=\"_ _0\"></span>vel input that is </div>\n<div class=\"t m0 x6 hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">significant to the f<span class=\"_ _0\"></span>air value measurement as a whole:</div>\n<div class=\"t m0 x6 h51 y3a ff13 fs7 fc1 sc0 lse ws2b\" style=\"z-index: 40;\">Leve<span class=\"_ _5e\"></span>l 1<span class=\"ff4 ls0 ws8c\">: Quoted market prices in an ac<span class=\"_ _0\"></span>tive market (that are </span></div>\n<div class=\"t m0 x6 hb y3b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">unadjusted) f<span class=\"_ _0\"></span>or identical assets or liabilities.</div>\n<div class=\"t m0 x6 h51 y3d ff13 fs7 fc1 sc0 lse ws9b\" style=\"z-index: 40;\">Leve<span class=\"_ _5e\"></span>l 2<span class=\"ff4 ls0 ws25e\">: Valuation techniques (f<span class=\"_ _0\"></span>or which the lowest lev<span class=\"_ _0\"></span>el input </span></div>\n<div class=\"t m0 x6 hb y3e ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">that is significant to the f<span class=\"_ _0\"></span>air value measurement is directly or </div>\n<div class=\"t m0 x6 hb y3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">indirectly observ<span class=\"_ _0\"></span>able).</div>\n<div class=\"t m0 x6 h51 y41 ff13 fs7 fc1 sc0 lse ws157\" style=\"z-index: 40;\">Leve<span class=\"_ _5e\"></span>l 3<span class=\"ff4 ls0 ws38\">: Valuation techniques (for which the lo<span class=\"_ _0\"></span>west lev<span class=\"_ _0\"></span>el </span></div>\n<div class=\"t m0 x6 hb y42 ff4 fs7 fc1 sc0 ls0 ws2c9\" style=\"z-index: 40;\">input that is significant to the f<span class=\"_ _0\"></span>air value measurement is </div>\n<div class=\"t m0 x6 hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">unobservable).</div>\n<div class=\"t m0 x6 hb y45 ff4 fs7 fc1 sc0 ls0 wsd6\" style=\"z-index: 40;\">For biological asse<span class=\"_ _0\"></span>ts, the fair value calculation is done using </div>\n<div class=\"t m0 x6 hb y46 ff4 fs7 fc1 sc0 ls0 ws4c\" style=\"z-index: 40;\">a valuation model (lev<span class=\"_ _0\"></span>el 3 in the valuation hierar<span class=\"_ _0\"></span>chy), where </div>\n<div class=\"t m0 x6 hb y47 ff4 fs7 fc1 sc0 ls0 ws1a\" style=\"z-index: 40;\">the value is es<span class=\"_ _0\"></span>timated based on observable market pric<span class=\"_ _0\"></span>es per </div>\n<div class=\"t m0 x6 hb y48 ff4 fs7 fc1 sc0 ls0 wsaf\" style=\"z-index: 40;\">period end. For mor<span class=\"_ _0\"></span>e information on these calculations, ref<span class=\"_ _0\"></span>er </div>\n<div class=\"t m0 x6 hb y49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">to Note 3.7.</div>\n<div class=\"t m0 x6 hb y4b ff4 fs7 fc1 sc0 ls0 ws7f\" style=\"z-index: 40;\">For asse<span class=\"_ _0\"></span>ts/liabilities that are recognized at f<span class=\"_ _0\"></span>air value on a </div>\n<div class=\"t m0 x6 hb y4c ff4 fs7 fc1 sc0 ls0 wsa4\" style=\"z-index: 40;\">recurring basis, the Group de<span class=\"_ _0\"></span>termines, whether transf<span class=\"_ _0\"></span>ers </div>\n<div class=\"t m0 x6 hb y4d ff4 fs7 fc1 sc0 ls0 ws6d\" style=\"z-index: 40;\">have occurr<span class=\"_ _0\"></span>ed between Lev<span class=\"_ _0\"></span>els in the hierarchy b<span class=\"_ _0\"></span>y reassessing </div>\n<div class=\"t m0 x6 hb y4e ff4 fs7 fc1 sc0 ls0 ws202\" style=\"z-index: 40;\">categorization (based on the lo<span class=\"_ _0\"></span>west level inpu<span class=\"_ _0\"></span>t that is </div>\n<div class=\"t m0 x6 hb y4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">significant to the f<span class=\"_ _0\"></span>air value measurement).</div>\n<div class=\"t m0 x6 hb y59 ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">There have been no tr<span class=\"_ _0\"></span>ansfers into or ou<span class=\"_ _0\"></span>t of Level 3 f<span class=\"_ _0\"></span>air value </div>\n<div class=\"t m0 x6 hb y51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">measurements.</div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">As at December 31</div>\n<div class=\"t m0 x173 hd y1134 ff4 fs9 fc1 sc0 ls50 ws4ca\" style=\"z-index: 40;\">st</div>\n<div class=\"t m0 xf5 hb y5d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> the Group held the f<span class=\"_ _0\"></span>ollowing classes of assets/liabilities measur<span class=\"_ _0\"></span>ed at fair value: </div>\n<div class=\"t m3 xb h51 y87 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000</div>\n<div class=\"t m3 xb h51 y10e8 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Assets and liabilities measur<span class=\"_ _0\"></span>ed at fair value <span class=\"_ _143\"> </span>Fair v<span class=\"_ _0\"></span>alue <span class=\"_ _378\"> </span>Cost amount <span class=\"_ _171\"> </span>Lev<span class=\"_ _0\"></span>el 1 <span class=\"_ _64\"> </span>Lev<span class=\"_ _0\"></span>el 2 <span class=\"_ _8f\"> </span>Lev<span class=\"_ _0\"></span>el 3</div>\n<div class=\"t m3 xb hb y1135 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biological assets (biomass) <span class=\"_ _124\"> </span>3,335,570 <span class=\"_ _61\"> </span>2,594,137 <span class=\"_ _f5\"> </span>0 <span class=\"_ _375\"> </span>0 <span class=\"_ _146\"> </span>3,335,570</div>\n<div class=\"t m3 xb h51 y1136 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Assets measur<span class=\"_ _0\"></span>ed at fair value 31-12-23 <span class=\"_ _241\"> </span>3,335,570 <span class=\"_ _102\"> </span>2,594,137 <span class=\"_ _28e\"> </span>0 <span class=\"_ _12a\"> </span>0 <span class=\"_ _105\"> </span>3,335,570</div>\n<div class=\"t m3 xb h51 y1137 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Liabilities measured at f<span class=\"_ _0\"></span>air value 31-12-23 <span class=\"_ _b2\"> </span>0 <span class=\"_ _26d\"> </span>0 <span class=\"_ _28e\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _173\"> </span>0</div>\n<div class=\"t m3 xb hb y1138 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Biological assets (biomass) <span class=\"_ _124\"> </span>2,938,485 <span class=\"_ _61\"> </span>2,055,386 <span class=\"_ _f5\"> </span>0 <span class=\"_ _375\"> </span>0 <span class=\"_ _146\"> </span>2,938,485</div>\n<div class=\"t m3 xb h51 y1139 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Assets measur<span class=\"_ _0\"></span>ed at fair value 31-12-22 <span class=\"_ _241\"> </span>2,938,485 <span class=\"_ _102\"> </span>2,055,386 <span class=\"_ _28e\"> </span>0 <span class=\"_ _12a\"> </span>0 <span class=\"_ _105\"> </span>2,938,485</div>\n<div class=\"t m3 xb h51 y113a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Liabilities measured at f<span class=\"_ _0\"></span>air value 31-12-22 <span class=\"_ _b2\"> </span>0 <span class=\"_ _26d\"> </span>0 <span class=\"_ _28e\"> </span>0 <span class=\"_ _19e\"> </span>0 <span class=\"_ _173\"> </span>0</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 4%; bottom: 160px; height: 635px; width: 92%; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag26": {
   "value": "\n<div><br/></div>\n<div><br/></div>\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 4.3 EARNINGS PER SHARE</div>\n<div class=\"t m3 x6 h51 y85 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y86 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 x6 hb yfd2 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Profit f<span class=\"_ _0\"></span>or the year to the shareholders o<span class=\"_ _0\"></span>f P/F Bakka <span class=\"_ _a\"></span>frost <span class=\"_ _18c\"> </span> <span class=\"_ _2fa\"> </span>955,216 <span class=\"_ _2d5\"> </span>1,344,330</div>\n<div class=\"t m3 x6 hb yfd3 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustment of biomass (IAS 41) <span class=\"_ _19d\"> </span> <span class=\"_ _1ea\"> </span>141,665 <span class=\"_ _2ff\"> </span>-278,392</div>\n<div class=\"t m3 x6 hb yfd4 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax on fair value adjustment <span class=\"_ _2ed\"> </span> <span class=\"_ _339\"> </span>-64,216 <span class=\"_ _1d2\"> </span>57,682</div>\n<div class=\"t m3 x6 h51 yfd5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Adjus<span class=\"_ _0\"></span>ted profit for the y<span class=\"_ _0\"></span>ear to shareholders of P/F Bakk<span class=\"_ _0\"></span>a <span class=\"_ _172\"></span>frost <span class=\"_ _f7\"> </span> <span class=\"_ _2fe\"> </span>1,032,665 <span class=\"_ _182\"> </span>1,123,620</div>\n<div class=\"t m3 x6 hb y1017 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ordinary share<span class=\"_ _0\"></span>s as at 01.01. <span class=\"_ _35d\"> </span> <span class=\"_ _119\"> </span>59,227,607 <span class=\"_ _75\"> </span>59,143,000</div>\n<div class=\"t m3 x6 h51 y1018 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Ordinary shar<span class=\"_ _0\"></span>es as at 31.12. <span class=\"_ _338\"> </span> <span class=\"_ _1cd\"> </span>59,227,607 <span class=\"_ _bf\"> </span>59,143,000</div>\n<div class=\"t m3 x6 h51 y1019 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Time-w<span class=\"_ _0\"></span>eighted aver<span class=\"_ _0\"></span>age number of shares outs<span class=\"_ _0\"></span>tanding through the year <span class=\"_ _1c3\"> </span> <span class=\"_ _33e\"> </span>59,174,265 <span class=\"_ _120\"> </span>59,090,186</div>\n<div class=\"t m3 x6 h51 y10ec ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1056 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y1040 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Earnings per share  <span class=\"_ _2e9\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _173\"> </span>2022</div>\n<div class=\"t m3 x6 hb y1041 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Basic (DKK) <span class=\"_ _1a\"> </span> <span class=\"_ _1f5\"> </span>16.14 <span class=\"_ _7a\"> </span>22.75</div>\n<div class=\"t m3 x6 hb y1042 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Diluted (DKK) <span class=\"_ _3ad\"> </span> <span class=\"_ _d2\"> </span>16.14 <span class=\"_ _7a\"> </span>22.75</div>\n<div class=\"t m3 x6 h51 y1048 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 x6 h51 y113b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Adjus<span class=\"_ _0\"></span>ted earnings per share (befor<span class=\"_ _0\"></span>e fair value adjus<span class=\"_ _0\"></span>tments  </div>\n<div class=\"t m3 x6 h51 y1021 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">of biomass and pr<span class=\"_ _0\"></span>ovision for oner<span class=\"_ _0\"></span>ous contracts) (adjust<span class=\"_ _0\"></span>ed EPS)</div>\n<div class=\"t m3 x6 hb y1022 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Basic (DKK) <span class=\"_ _1a\"> </span> <span class=\"_ _1f5\"> </span>17.45 <span class=\"_ _7a\"> </span>19.02</div>\n<div class=\"t m3 x6 hb y1023 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Diluted (DKK) <span class=\"_ _3ad\"> </span> <span class=\"_ _d2\"> </span>17.45 <span class=\"_ _7a\"> </span>19.02</div>\n<div><br/></div>\n\n<div><br/></div>\n\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Earnings per share (EPS)</div>\n<div class=\"t m0 xc h45 y86 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Basic earnings per share</div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws278\" style=\"z-index: 40;\">Basic EPS is calculated by dividing the pr<span class=\"_ _0\"></span>ofit attributable </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws23a\" style=\"z-index: 40;\">to equity holders of the c<span class=\"_ _0\"></span>ompany by the weighted av<span class=\"_ _0\"></span>erage </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws27c\" style=\"z-index: 40;\">number of ordinary shar<span class=\"_ _0\"></span>es in issue during the year<span class=\"_ _5d\"></span>, excluding </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws20e\" style=\"z-index: 40;\">ordinary share<span class=\"_ _0\"></span>s purchased by the company and held as </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">treasury share<span class=\"_ _0\"></span>s. </div>\n<div class=\"t m0 xc h45 y3a ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Diluted earnings per shar<span class=\"_ _0\"></span>e</div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">Diluted earnings per shar<span class=\"_ _0\"></span>e are adjusted for the dilu<span class=\"_ _0\"></span>tion effect </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws37\" style=\"z-index: 40;\">of issued share op<span class=\"_ _0\"></span>tions. Bakka <span class=\"_ _135\"></span>frost has no shar<span class=\"_ _0\"></span>e options </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">outstanding.</div>\n<div class=\"t m0 xc h45 y3f ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Adjus<span class=\"_ _0\"></span>ted earnings per share</div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 ws145\" style=\"z-index: 40;\">Adjusted EPS is based on the r<span class=\"_ _0\"></span>eversal of c<span class=\"_ _0\"></span>ertain fair value </div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">adjustments shown in the t<span class=\"_ _0\"></span>able above, as it is Bakka <span class=\"_ _ab\"></span>frost\u2019s </div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">view that this figure pr<span class=\"_ _0\"></span>ovides a more reliable measur<span class=\"_ _0\"></span>e of the </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">underlying performanc<span class=\"_ _0\"></span>e.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 440px; height: 361px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 440px; height: 366px; width: 371px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 341px; height: 454px; width: 96%; z-index: 1;\"><br/></div>\n\n\n \n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag27": {
   "value": "\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Earnings per share (EPS)</div>\n<div class=\"t m0 xc h45 y86 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Basic earnings per share</div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws278\" style=\"z-index: 40;\">Basic EPS is calculated by dividing the pr<span class=\"_ _0\"></span>ofit attributable </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws23a\" style=\"z-index: 40;\">to equity holders of the c<span class=\"_ _0\"></span>ompany by the weighted av<span class=\"_ _0\"></span>erage </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws27c\" style=\"z-index: 40;\">number of ordinary shar<span class=\"_ _0\"></span>es in issue during the year<span class=\"_ _5d\"></span>, excluding </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws20e\" style=\"z-index: 40;\">ordinary share<span class=\"_ _0\"></span>s purchased by the company and held as </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">treasury share<span class=\"_ _0\"></span>s. </div>\n<div class=\"t m0 xc h45 y3a ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Diluted earnings per shar<span class=\"_ _0\"></span>e</div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws68\" style=\"z-index: 40;\">Diluted earnings per shar<span class=\"_ _0\"></span>e are adjusted for the dilu<span class=\"_ _0\"></span>tion effect </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws37\" style=\"z-index: 40;\">of issued share op<span class=\"_ _0\"></span>tions. Bakka <span class=\"_ _135\"></span>frost has no shar<span class=\"_ _0\"></span>e options </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">outstanding.</div>\n<div class=\"t m0 xc h45 y3f ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Adjus<span class=\"_ _0\"></span>ted earnings per share</div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 ws145\" style=\"z-index: 40;\">Adjusted EPS is based on the r<span class=\"_ _0\"></span>eversal of c<span class=\"_ _0\"></span>ertain fair value </div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">adjustments shown in the t<span class=\"_ _0\"></span>able above, as it is Bakka <span class=\"_ _ab\"></span>frost\u2019s </div>\n<div class=\"t m0 xc hb y42 ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">view that this figure pr<span class=\"_ _0\"></span>ovides a more reliable measur<span class=\"_ _0\"></span>e of the </div>\n<div class=\"t m0 xc hb y43 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">underlying performanc<span class=\"_ _0\"></span>e.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 440px; height: 361px; width: 371px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag36": {
   "value": "\n<div><br/></div>\n\n<div class=\"t m0 x6 h52 y83 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 5.1. CAPIT<span class=\"_ _5d\"></span>AL COMMITMENTS </div>\n<div class=\"t m3 x6 h51 y6a ff13 fs7 fc1 sc0 ls0 ws4cb\" style=\"z-index: 40;\">2023 <span class=\"_ _3ae\"> </span>2024 2025 2026 <span class=\"_ _7f\"></span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 x6 hb y113c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual new Hatchery stations in the F<span class=\"_ _0\"></span>aroe Islands <span class=\"_ _353\"> </span>246,157  <span class=\"_ _73\"> </span>202,486  <span class=\"_ _174\"> </span>101,976  <span class=\"_ _73\"> </span>550,619 </div>\n<div class=\"t m3 x6 hb y113d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual new marine sites and dev<span class=\"_ _0\"></span>elopment of an existing fresh<span class=\"_ _0\"></span>water site in Sco<span class=\"_ _0\"></span>tland <span class=\"_ _61\"> </span>189,966  <span class=\"_ _c0\"> </span>0 <span class=\"_ _1a7\"> </span>0 <span class=\"_ _ca\"> </span>189,966 </div>\n<div class=\"t m3 x6 hb y113e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual other PPE investments <span class=\"_ _335\"> </span>180,123  <span class=\"_ _1b1\"> </span>16,490  <span class=\"_ _29f\"> </span>34,002  <span class=\"_ _73\"> </span>230,615 </div>\n<div class=\"t m3 x6 h51 y113f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal  <span class=\"_ _2b7\"> </span>616,246  <span class=\"_ _1a4\"> </span>218,976  <span class=\"_ _cf\"> </span>135,978  <span class=\"_ _cf\"> </span>971,200</div>\n<div class=\"t m3 x6 h51 y1140 ff13 fs7 fc1 sc0 ls0 ws4cb\" style=\"z-index: 40;\">2022 <span class=\"_ _260\"> </span> 2023 2024 <span class=\"_ _7f\"></span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 x6 hb y1141 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual new Hatchery stations in the F<span class=\"_ _0\"></span>aroe Islands <span class=\"_ _22b\"> </span> <span class=\"_ _8a\"> </span>57,077  <span class=\"_ _1b1\"> </span>26,294  <span class=\"_ _1b1\"> </span>83,371 </div>\n<div class=\"t m3 x6 hb y1101 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual new marine sites and dev<span class=\"_ _0\"></span>elopment of an existing fresh<span class=\"_ _0\"></span>water site in Sco<span class=\"_ _0\"></span>tland <span class=\"_ _82\"> </span> <span class=\"_ _296\"> </span>233,900  <span class=\"_ _79\"> </span>0 <span class=\"_ _296\"> </span>233,900 </div>\n<div class=\"t m3 x6 hb y1142 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual other PPE investments <span class=\"_ _3af\"> </span> <span class=\"_ _ca\"> </span>336,700  <span class=\"_ _c0\"> </span>0 <span class=\"_ _ca\"> </span>336,700 </div>\n<div class=\"t m3 x6 h51 y1143 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal  <span class=\"_ _3b0\"> </span> <span class=\"_ _db\"> </span>627,677  <span class=\"_ _1ab\"> </span>26,294  <span class=\"_ _cf\"> </span>653,971</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 278px; height: 256px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 278px; height: 256px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag24": {
   "value": "\n<div class=\"t m0 x6 h52 y83 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 5.1. CAPIT<span class=\"_ _5d\"></span>AL COMMITMENTS </div>\n<div class=\"t m3 x6 h51 y6a ff13 fs7 fc1 sc0 ls0 ws4cb\" style=\"z-index: 40;\">2023 <span class=\"_ _3ae\"> </span>2024 2025 2026 <span class=\"_ _7f\"></span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 x6 hb y113c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual new Hatchery stations in the F<span class=\"_ _0\"></span>aroe Islands <span class=\"_ _353\"> </span>246,157  <span class=\"_ _73\"> </span>202,486  <span class=\"_ _174\"> </span>101,976  <span class=\"_ _73\"> </span>550,619 </div>\n<div class=\"t m3 x6 hb y113d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual new marine sites and dev<span class=\"_ _0\"></span>elopment of an existing fresh<span class=\"_ _0\"></span>water site in Sco<span class=\"_ _0\"></span>tland <span class=\"_ _61\"> </span>189,966  <span class=\"_ _c0\"> </span>0 <span class=\"_ _1a7\"> </span>0 <span class=\"_ _ca\"> </span>189,966 </div>\n<div class=\"t m3 x6 hb y113e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual other PPE investments <span class=\"_ _335\"> </span>180,123  <span class=\"_ _1b1\"> </span>16,490  <span class=\"_ _29f\"> </span>34,002  <span class=\"_ _73\"> </span>230,615 </div>\n<div class=\"t m3 x6 h51 y113f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal  <span class=\"_ _2b7\"> </span>616,246  <span class=\"_ _1a4\"> </span>218,976  <span class=\"_ _cf\"> </span>135,978  <span class=\"_ _cf\"> </span>971,200</div>\n<div class=\"t m3 x6 h51 y1140 ff13 fs7 fc1 sc0 ls0 ws4cb\" style=\"z-index: 40;\">2022 <span class=\"_ _260\"> </span> 2023 2024 <span class=\"_ _7f\"></span>T<span class=\"_ _0\"></span>otal</div>\n<div class=\"t m3 x6 hb y1141 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual new Hatchery stations in the F<span class=\"_ _0\"></span>aroe Islands <span class=\"_ _22b\"> </span> <span class=\"_ _8a\"> </span>57,077  <span class=\"_ _1b1\"> </span>26,294  <span class=\"_ _1b1\"> </span>83,371 </div>\n<div class=\"t m3 x6 hb y1101 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual new marine sites and dev<span class=\"_ _0\"></span>elopment of an existing fresh<span class=\"_ _0\"></span>water site in Sco<span class=\"_ _0\"></span>tland <span class=\"_ _82\"> </span> <span class=\"_ _296\"> </span>233,900  <span class=\"_ _79\"> </span>0 <span class=\"_ _296\"> </span>233,900 </div>\n<div class=\"t m3 x6 hb y1142 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal contr<span class=\"_ _0\"></span>actual other PPE investments <span class=\"_ _3af\"> </span> <span class=\"_ _ca\"> </span>336,700  <span class=\"_ _c0\"> </span>0 <span class=\"_ _ca\"> </span>336,700 </div>\n<div class=\"t m3 x6 h51 y1143 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal  <span class=\"_ _3b0\"> </span> <span class=\"_ _db\"> </span>627,677  <span class=\"_ _1ab\"> </span>26,294  <span class=\"_ _cf\"> </span>653,971</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 3%; bottom: 278px; height: 256px; width: 94%; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag37": {
   "value": "\n<div><br/></div>\n<div><br/></div>\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 5.2 RELA<span class=\"_ _14b\"></span>TED-P<span class=\"_ _0\"></span>ARTY TRANSA<span class=\"_ _0\"></span>CTIONS</div>\n\n<div><br/></div>\n\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 wsd3\" style=\"z-index: 40;\">Related parties are in this r<span class=\"_ _0\"></span>espect considered as persons or </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">legal entities, which directly or indir<span class=\"_ _0\"></span>ectly possess significant </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws16\" style=\"z-index: 40;\">influence on the Bakka <span class=\"_ _ab\"></span>frost Gr<span class=\"_ _0\"></span>oup through shareholding or </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws24b\" style=\"z-index: 40;\">position and vice ver<span class=\"_ _0\"></span>sa. Related party transactions are at </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">arm\u2019s length terms.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 100px; width: 370px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 105px; width: 370px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m3 xb h51 yee5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 xb h51 yf21 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Based on ke<span class=\"_ _0\"></span>y personnel <span class=\"_ _2f5\"> </span>  <span class=\"_ _3b1\"> </span> </div>\n<div class=\"t m3 xb hb yf07 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - Betri Try<span class=\"_ _0\"></span>gging P/F <span class=\"_ _3b2\"> </span> <span class=\"_ _d2\"> </span>6,765 <span class=\"_ _1b5\"> </span>368</div>\n<div class=\"t m3 xb hb yf49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Betri T<span class=\"_ _0\"></span>rygging P/F <span class=\"_ _1de\"> </span> <span class=\"_ _161\"> </span>27,712 <span class=\"_ _1d2\"> </span>36,948</div>\n<div class=\"t m3 xb hb yf4a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - Be<span class=\"_ _0\"></span>tri Trygging P/F <span class=\"_ _2dc\"> </span> <span class=\"_ _1f5\"> </span>6,665 <span class=\"_ _1b5\"> </span>143</div>\n<div class=\"t m3 xb hb yf4b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Betri T<span class=\"_ _0\"></span>rygging P/F <span class=\"_ _398\"> </span> <span class=\"_ _d2\"> </span>6,148 <span class=\"_ _7a\"> </span>2,344</div>\n<div class=\"t m3 xb hb yf4c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - Tjaldur P/F <span class=\"_ _1d8\"> </span> <span class=\"_ _21d\"> </span>153 <span class=\"_ _ef\"> </span>108</div>\n<div class=\"t m3 xb hb yf4d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Tjaldur P/F <span class=\"_ _335\"> </span> <span class=\"_ _94\"> </span>190,445 <span class=\"_ _16c\"> </span>161,289</div>\n<div class=\"t m3 xb hb yf4e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - Tjaldur P/F <span class=\"_ _3b3\"> </span> <span class=\"_ _1a4\"> </span>74 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 xb hb yf4f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Tjaldur P/F <span class=\"_ _3b4\"> </span> <span class=\"_ _161\"> </span>16,436 <span class=\"_ _1d2\"> </span>12,211</div>\n<div class=\"t m3 xb hb yf50 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Eys<span class=\"_ _0\"></span>tur- og Sandoy<span class=\"_ _0\"></span>artunlar P/F <span class=\"_ _1a9\"> </span> <span class=\"_ _d2\"> </span>1,306 <span class=\"_ _1b5\"> </span>813</div>\n<div class=\"t m3 xb hb yf51 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Eystur<span class=\"_ _0\"></span>- og Sandoyartunlar P/F <span class=\"_ _17e\"> </span> <span class=\"_ _1a4\"> </span>58 <span class=\"_ _174\"> </span>27</div>\n<div class=\"t m3 xb hb y1144 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - Kj\u00f8lbro Heils\u00f8la P/F <span class=\"_ _58\"> </span> <span class=\"_ _1ab\"> </span>0 <span class=\"_ _1b1\"> </span>2</div>\n<div class=\"t m3 xb hb y1145 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Pos<span class=\"_ _0\"></span>ta P/F <span class=\"_ _337\"> </span> <span class=\"_ _d2\"> </span>1,316 <span class=\"_ _7a\"> </span>7,652</div>\n<div class=\"t m3 xb hb y1146 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - P<span class=\"_ _0\"></span>osta P/F <span class=\"_ _4f\"> </span> <span class=\"_ _1ab\"> </span>2 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 xb hb y1147 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Posta P/F <span class=\"_ _2a5\"> </span> <span class=\"_ _cf\"> </span>44 <span class=\"_ _1b1\"> </span>9</div>\n<div class=\"t m3 xb hb y1148 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - P/F J.F<span class=\"_ _0\"></span>. Kj\u00f8lbro Heils\u00f8la <span class=\"_ _36d\"> </span> <span class=\"_ _21d\"> </span>484 <span class=\"_ _26d\"> </span>N/A</div>\n<div class=\"t m3 xb hb y1149 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - P/F J.F<span class=\"_ _5d\"></span>. Kj\u00f8lbro Heils\u00f8la <span class=\"_ _302\"> </span> <span class=\"_ _1f5\"> </span>3,150 <span class=\"_ _15f\"> </span>N/A</div>\n<div class=\"t m3 xb hb y114a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - P/F J<span class=\"_ _0\"></span>.F<span class=\"_ _0\"></span>. Kj\u00f8lbro Heils\u00f8la <span class=\"_ _1df\"> </span> <span class=\"_ _15f\"> </span>271 <span class=\"_ _15f\"> </span>N/A</div>\n<div class=\"t m3 xb hb y114b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - P/F J.F<span class=\"_ _5d\"></span>. Kj\u00f8lbro Heils\u00f8la <span class=\"_ _1fe\"> </span> <span class=\"_ _1f5\"> </span>1,336 <span class=\"_ _15f\"> </span>N/A</div>\n<div class=\"t m3 xb h51 y114c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> </div>\n<div class=\"t m3 xb h51 y114d ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Based on association</div>\n<div class=\"t m3 xb hb y114e ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - FF Skagen A/S <span class=\"_ _23a\"> </span> <span class=\"_ _c9\"> </span>89,363 <span class=\"_ _1d2\"> </span>49,242</div>\n<div class=\"t m3 xb hb y114f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - FF Skagen A/S <span class=\"_ _2de\"> </span> <span class=\"_ _d2\"> </span>2,228 <span class=\"_ _1d2\"> </span>15,973</div>\n<div class=\"t m3 xb hb y1150 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - FF Skagen A/S <span class=\"_ _37c\"> </span> <span class=\"_ _d2\"> </span>1,690 <span class=\"_ _7a\"> </span>6,099</div>\n<div class=\"t m3 xb hb y1151 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - Pelagos P/F <span class=\"_ _33\"> </span> <span class=\"_ _21d\"> </span>102 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 xb hb y1152 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Pelagos P/F <span class=\"_ _3b5\"> </span> <span class=\"_ _2fa\"> </span>121,217 <span class=\"_ _28e\"> </span>144,702</div>\n<div class=\"t m3 xb hb y1153 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - P<span class=\"_ _0\"></span>elagos P/F <span class=\"_ _290\"> </span> <span class=\"_ _161\"> </span>63,180 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 xb hb y1154 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Pelagos P/F <span class=\"_ _3ac\"> </span> <span class=\"_ _1f5\"> </span>2,505 <span class=\"_ _174\"> </span>46</div>\n<div class=\"t m3 xb hb y1155 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enues - Salmon Proteins P/F <span class=\"_ _50\"> </span> <span class=\"_ _161\"> </span>15,386 <span class=\"_ _12b\"> </span>9,558</div>\n<div class=\"t m3 xb hb y1156 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Purchase - Salmon Pro<span class=\"_ _0\"></span>teins P/F <span class=\"_ _3b6\"> </span> <span class=\"_ _15f\"> </span>221 <span class=\"_ _12b\"> </span>1,794</div>\n<div class=\"t m3 xb hb y1157 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables - Salmon Pr<span class=\"_ _0\"></span>oteins P/F <span class=\"_ _27b\"> </span> <span class=\"_ _d2\"> </span>4,417 <span class=\"_ _1b1\"> </span>0</div>\n<div class=\"t m3 xb hb y1158 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable - Salmon Prot<span class=\"_ _0\"></span>eins P/F <span class=\"_ _3a\"> </span> <span class=\"_ _1ab\"> </span>0 <span class=\"_ _1b5\"> </span>342</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 59px; height: 747px; width: 754px; z-index: 2;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 58px; height: 737px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag33": {
   "value": "\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 wsd3\" style=\"z-index: 40;\">Related parties are in this r<span class=\"_ _0\"></span>espect considered as persons or </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws254\" style=\"z-index: 40;\">legal entities, which directly or indir<span class=\"_ _0\"></span>ectly possess significant </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws16\" style=\"z-index: 40;\">influence on the Bakka <span class=\"_ _ab\"></span>frost Gr<span class=\"_ _0\"></span>oup through shareholding or </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws24b\" style=\"z-index: 40;\">position and vice ver<span class=\"_ _0\"></span>sa. Related party transactions are at </div>\n<div class=\"t m0 x6 hb y8a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">arm\u2019s length terms.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 664px; height: 100px; width: 370px; z-index: 3;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag38": {
   "value": "\n<div class=\"t m0 x6 h52 y362 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 5.3 B<span class=\"_ _0\"></span>USINESS COMBINA<span class=\"_ _5d\"></span>TIONS</div>\n<div class=\"t m0 x6 h45 y5f ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2023:</div>\n<div class=\"t m0 x6 hb y60 ff4 fs7 fc1 sc0 ls0 ws1cb\" style=\"z-index: 40;\">There have no<span class=\"_ _0\"></span>t been any new business combinations in 2023.</div>\n<div class=\"t m0 x6 h45 y62 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">2022:</div>\n<div class=\"t m0 x6 hb y63 ff4 fs7 fc1 sc0 ls0 ws146\" style=\"z-index: 40;\">In a transaction closed on 1 January 2022, Bakka <span class=\"_ _13d\"></span>frost has </div>\n<div class=\"t m0 x6 hb y64 ff4 fs7 fc1 sc0 ls0 ws112\" style=\"z-index: 40;\">acquired 90% o<span class=\"_ _0\"></span>f the shares in Munkebo Seafood A/S<span class=\"_ _0\"></span>. The </div>\n<div class=\"t m0 x6 hb y65 ff4 fs7 fc1 sc0 ls0 wse4\" style=\"z-index: 40;\">deal was jointly made with the Gener<span class=\"_ _0\"></span>al Manager of Munkebo </div>\n<div class=\"t m0 x6 hb y82 ff4 fs7 fc1 sc0 ls0 ws8b\" style=\"z-index: 40;\">Seafood. The shar<span class=\"_ _0\"></span>es were acquir<span class=\"_ _0\"></span>ed from Paul L<span class=\"_ _0\"></span>ybech, who </div>\n<div class=\"t m0 x6 hb y66 ff4 fs7 fc1 sc0 ls0 wsd8\" style=\"z-index: 40;\">has been engaged with Munkebo Seaf<span class=\"_ _0\"></span>ood for almost 25 </div>\n<div class=\"t m0 x6 hb y67 ff4 fs7 fc1 sc0 ls0 wscf\" style=\"z-index: 40;\">years. F<span class=\"_ _0\"></span>ollowing the transaction, the General Manager holds </div>\n<div class=\"t m0 x6 hb y68 ff4 fs7 fc1 sc0 ls0 ws20\" style=\"z-index: 40;\">10% of the shares in Munk<span class=\"_ _0\"></span>ebo Seafood A/S while Bakka <span class=\"_ _b5\"></span>fros<span class=\"_ _0\"></span>t </div>\n<div class=\"t m0 x6 hb y69 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">holds 90% of the shares. </div>\n<div class=\"t m0 x6 hb y6a ff4 fs7 fc1 sc0 ls0 wsc8\" style=\"z-index: 40;\">Munkebo Seaf<span class=\"_ _0\"></span>ood A/S was founded in 1974 and has since </div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws3a\" style=\"z-index: 40;\">the formation been engaged in pr<span class=\"_ _0\"></span>oduction of canned fish </div>\n<div class=\"t m0 x6 hb y6b ff4 fs7 fc1 sc0 ls0 wsea\" style=\"z-index: 40;\">at the fact<span class=\"_ _0\"></span>ory in the city of Munkebo in Denmark. T<span class=\"_ _0\"></span>oday, </div>\n<div class=\"t m0 x6 hb y6c ff4 fs7 fc1 sc0 ls0 ws67\" style=\"z-index: 40;\">the company operat<span class=\"_ _0\"></span>es a modern canning facility and off<span class=\"_ _0\"></span>ers </div>\n<div class=\"t m0 x6 hb y6d ff4 fs7 fc1 sc0 ls0 ws3b\" style=\"z-index: 40;\">a wide range of pr<span class=\"_ _0\"></span>oducts, of which a larger share is based </div>\n<div class=\"t m0 x6 hb y6e ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">on salmon. Bakka <span class=\"_ _cc\"></span>frost has been one of the larg<span class=\"_ _0\"></span>est suppliers </div>\n<div class=\"t m0 x6 hb y6f ff4 fs7 fc1 sc0 ls0 wscb\" style=\"z-index: 40;\">of raw mat<span class=\"_ _0\"></span>erials for Munkebo Seafood f<span class=\"_ _0\"></span>or the past few </div>\n<div class=\"t m0 x6 hb y70 ff4 fs7 fc1 sc0 ls0 ws12b\" style=\"z-index: 40;\">years, making Munkebo Seaf<span class=\"_ _0\"></span>ood a great extension o<span class=\"_ _0\"></span>f Bakka-</div>\n<div class=\"t m0 x6 hb y71 ff4 fs7 fc1 sc0 ls0 ws1e8\" style=\"z-index: 40;\">frost\u2019<span class=\"_ _0\"></span>s value chain. With a planned increase in production </div>\n<div class=\"t m0 x6 hb y72 ff4 fs7 fc1 sc0 ls0 wscd\" style=\"z-index: 40;\">of salmon ov<span class=\"_ _0\"></span>er the coming years, from Bakka <span class=\"_ _7e\"></span>frost\u2019s f<span class=\"_ _0\"></span>arms </div>\n<div class=\"t m0 x6 hb y73 ff4 fs7 fc1 sc0 ls0 ws257\" style=\"z-index: 40;\">in the Far<span class=\"_ _0\"></span>oe Islands and in Scotland, Munkebo Seaf<span class=\"_ _0\"></span>ood will </div>\n<div class=\"t m0 x6 hb y74 ff4 fs7 fc1 sc0 ls0 ws27\" style=\"z-index: 40;\">have a str<span class=\"_ _0\"></span>engthened raw material base and Bakka <span class=\"_ _151\"></span>fros<span class=\"_ _0\"></span>t will </div>\n<div class=\"t m0 x6 hb y75 ff4 fs7 fc1 sc0 ls0 ws67\" style=\"z-index: 40;\">strengthen the ability to further incr<span class=\"_ _0\"></span>ease the value derived </div>\n<div class=\"t m0 x6 hb y76 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">from its salmon by<span class=\"_ _0\"></span>-products.</div>\n<div class=\"t m0 x6 hb y84 ff4 fs7 fc1 sc0 ls0 ws115\" style=\"z-index: 40;\">The operations of Munk<span class=\"_ _0\"></span>ebo Seafood will remain unchanged. </div>\n<div class=\"t m0 x6 hb y78 ff4 fs7 fc1 sc0 ls0 ws10\" style=\"z-index: 40;\">Munkebo Seaf<span class=\"_ _0\"></span>ood has around 40 employees, and the pr<span class=\"_ _0\"></span>oducts </div>\n<div class=\"t m0 x6 hb y79 ff4 fs7 fc1 sc0 ls0 ws12d\" style=\"z-index: 40;\">are currently sold mainly within the EU mark<span class=\"_ _0\"></span>et to ret<span class=\"_ _0\"></span>ail </div>\n<div class=\"t m0 x6 hb y7a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">customers. The k<span class=\"_ _0\"></span>ey employees of Munk<span class=\"_ _0\"></span>ebo AS will continue.</div>\n<div class=\"t m0 x6 hb y7c ff4 fs7 fc1 sc0 ls0 ws2f\" style=\"z-index: 40;\">There is consider<span class=\"_ _0\"></span>able spare production capacity f<span class=\"_ _0\"></span>or future </div>\n<div class=\"t m0 x6 hb y7d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">growth within the curr<span class=\"_ _0\"></span>ent facility<span class=\"_ _0\"></span>.</div>\n<div class=\"t m0 xb hb y6f ff4 fs7 fc1 sc0 ls0 ws8a\" style=\"z-index: 40;\">With the acquisition of Munk<span class=\"_ _0\"></span>ebo Seafood, Bakka <span class=\"_ _135\"></span>frost can </div>\n<div class=\"t m0 xb hb y70 ff4 fs7 fc1 sc0 ls0 ws300\" style=\"z-index: 40;\">now off<span class=\"_ _0\"></span>er a wider range of pr<span class=\"_ _0\"></span>oducts. Bakka <span class=\"_ _a\"></span>fros<span class=\"_ _0\"></span>t offers fresh, </div>\n<div class=\"t m0 xb hb y71 ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">froz<span class=\"_ _0\"></span>en, and smoked salmon products, and now canned f<span class=\"_ _0\"></span>ood is </div>\n<div class=\"t m0 xb hb y72 ff4 fs7 fc1 sc0 ls0 ws2a5\" style=\"z-index: 40;\">added.  Bakka <span class=\"_ _b5\"></span>frost has a global sale<span class=\"_ _0\"></span>s network, and Munkebo </div>\n<div class=\"t m0 xb hb y73 ff4 fs7 fc1 sc0 ls0 ws9e\" style=\"z-index: 40;\">Seafood\u2019s pr<span class=\"_ _0\"></span>oducts will now be off<span class=\"_ _0\"></span>ered in a wider market </div>\n<div class=\"t m0 xb hb y74 ff4 fs7 fc1 sc0 ls0 ws282\" style=\"z-index: 40;\">as a supplement to Bakka <span class=\"_ _7e\"></span>frost\u2019s other c<span class=\"_ _0\"></span>onsumer packaged </div>\n<div class=\"t m0 xb hb y75 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">products.</div>\n<div class=\"t m0 xb hb y77 ff4 fs7 fc1 sc0 ls0 ws2be\" style=\"z-index: 40;\">The fair v<span class=\"_ _0\"></span>alue of intangible assets has been determined on </div>\n<div class=\"t m0 xb hb y84 ff4 fs7 fc1 sc0 ls0 ws2de\" style=\"z-index: 40;\">an estimated f<span class=\"_ _0\"></span>air value. Fair v<span class=\"_ _0\"></span>alue has been identified in </div>\n<div class=\"t m0 xb hb y78 ff4 fs7 fc1 sc0 ls0 ws4cc\" style=\"z-index: 40;\">customer r<span class=\"_ _0\"></span>elationship employing generally acc<span class=\"_ _0\"></span>epted valuation </div>\n<div class=\"t m0 xb hb y79 ff4 fs7 fc1 sc0 ls0 ws88\" style=\"z-index: 40;\">techniques. The marke<span class=\"_ _0\"></span>t value of the customer r<span class=\"_ _0\"></span>elationship is </div>\n<div class=\"t m0 xb hb y7a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">measured to DKK 6.2 million.</div>\n<div class=\"t m0 xb hb y7c ff4 fs7 fc1 sc0 ls0 ws213\" style=\"z-index: 40;\">The fair v<span class=\"_ _0\"></span>alue of property<span class=\"_ _0\"></span>, plant<span class=\"_ _5e\"></span>, and equipment has been </div>\n<div class=\"t m0 xb hb y7d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">determined based a 3r<span class=\"_ _0\"></span>d party valuation.</div>\n<div class=\"t m0 xc hb y6f ff4 fs7 fc1 sc0 ls0 ws117\" style=\"z-index: 40;\">The fair v<span class=\"_ _0\"></span>alue of receivable<span class=\"_ _0\"></span>s has been determined based </div>\n<div class=\"t m0 xc hb y70 ff4 fs7 fc1 sc0 ls0 ws204\" style=\"z-index: 40;\">an estimate o<span class=\"_ _0\"></span>f an age-distributed debtor lis<span class=\"_ _0\"></span>t and historical </div>\n<div class=\"t m0 xc hb y71 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">figures on doubtful deb<span class=\"_ _0\"></span>tors.</div>\n<div class=\"t m0 xc hb y73 ff4 fs7 fc1 sc0 ls0 ws2b\" style=\"z-index: 40;\">The fair v<span class=\"_ _0\"></span>alue of the inventory has been determined based </div>\n<div class=\"t m0 xc hb y74 ff4 fs7 fc1 sc0 ls0 wscd\" style=\"z-index: 40;\">on inventory lis<span class=\"_ _0\"></span>ts, historical sales data, and subtr<span class=\"_ _0\"></span>action of </div>\n<div class=\"t m0 xc hb y75 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">obsolete goods. </div>\n<div class=\"t m0 xc hb y77 ff4 fs7 fc1 sc0 ls0 ws4cd\" style=\"z-index: 40;\">There have been no o<span class=\"_ _0\"></span>ther new material business </div>\n<div class=\"t m0 xc hb y84 ff4 fs7 fc1 sc0 ls0 ws22a\" style=\"z-index: 40;\">combinations in 2022 and there w<span class=\"_ _0\"></span>ere no new material </div>\n<div class=\"t m0 xc hb y78 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">business combinations in 2021. </div>\n<div class=\"t m3 xb h51 yee5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> <span class=\"_ _246\"> </span>Book v<span class=\"_ _0\"></span>alue  <span class=\"_ _b0\"> </span>Fair value </div>\n<div class=\"t m3 xb h51 y1027 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _3b5\"> </span>31/12/2021 <span class=\"_ _15c\"> </span>adjustments <span class=\"_ _95\"> </span>Fair v<span class=\"_ _0\"></span>alue</div>\n<div class=\"t m3 xb hb yf2a ff4 fs7 fc1 sc0 ls0 ws47f\" style=\"z-index: 40;\">Goodwill <span class=\"_ _37\"> </span>0 <span class=\"_ _130\"> </span>9,726 9,726</div>\n<div class=\"t m3 xb hb yf08 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Intangible assets <span class=\"_ _3b7\"> </span>600 <span class=\"_ _1ab\"> </span>0 <span class=\"_ _ef\"> </span>600</div>\n<div class=\"t m3 xb hb yf09 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Property<span class=\"_ _0\"></span>, plant, and equipment - incl. IFRS 16 <span class=\"_ _1f7\"> </span>13,106 <span class=\"_ _1ab\"> </span>0 <span class=\"_ _1d2\"> </span>13,106</div>\n<div class=\"t m3 xb hb yf22 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts receivables <span class=\"_ _255\"> </span>11,310 <span class=\"_ _19a\"> </span>0 <span class=\"_ _1d2\"> </span>11,310</div>\n<div class=\"t m3 xb hb yf23 ff4 fs7 fc1 sc0 ls0 ws4a7\" style=\"z-index: 40;\">Inventories <span class=\"_ _295\"> </span>21,264 <span class=\"_ _12f\"> </span>0 21,264</div>\n<div class=\"t m3 xb hb yf0c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other current asse<span class=\"_ _0\"></span>ts, excluding cash and bank <span class=\"_ _2f\"> </span>2,739 <span class=\"_ _1ab\"> </span>0 <span class=\"_ _7a\"> </span>2,739</div>\n<div class=\"t m3 xb h51 yf0d ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal assets <span class=\"_ _3b8\"> </span>49,019 <span class=\"_ _2ae\"> </span>9,726 <span class=\"_ _c9\"> </span>58,745</div>\n<div class=\"t m3 xb hb yf3f ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Deferr<span class=\"_ _0\"></span>ed taxes and other tax<span class=\"_ _0\"></span>es <span class=\"_ _2ee\"> </span>1,511 <span class=\"_ _a2\"> </span>1,754 <span class=\"_ _7a\"> </span>3,265</div>\n<div class=\"t m3 xb hb yf40 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Long-<span class=\"_ _0\"></span>term liabilities, interes<span class=\"_ _0\"></span>t-bearing <span class=\"_ _3b9\"> </span>8,797 <span class=\"_ _1ab\"> </span>0 <span class=\"_ _7a\"> </span>8,797</div>\n<div class=\"t m3 xb hb yf41 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Acc<span class=\"_ _0\"></span>ounts payable <span class=\"_ _273\"> </span>17,634 <span class=\"_ _19a\"> </span>0 <span class=\"_ _1d2\"> </span>17,634</div>\n<div class=\"t m3 xb hb yf11 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other payable <span class=\"_ _3ba\"> </span>3,660 <span class=\"_ _1ab\"> </span>0 <span class=\"_ _7a\"> </span>3,660</div>\n<div class=\"t m3 xb h51 yf12 ff13 fs7 fc1 sc0 ls0 ws4ce\" style=\"z-index: 40;\">Liabilities <span class=\"_ _1a0\"> </span>31,602 <span class=\"_ _6f\"> </span>1,754 33,356</div>\n<div class=\"t m3 xb h51 y1159 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net assets <span class=\"_ _3d\"> </span>17,417 <span class=\"_ _2ae\"> </span>7,972 <span class=\"_ _c9\"> </span>25,389</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 104px; height: 691px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag30": {
   "value": "\n<div class=\"t m0 x6 h52 y83 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 5.5 A<span class=\"_ _0\"></span>UDITOR\u2019<span class=\"_ _0\"></span>S FEES</div>\n<div class=\"t m0 x6 hb y41 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fees paid to audit<span class=\"_ _0\"></span>ors (ex. V<span class=\"_ _0\"></span>AT) br<span class=\"_ _0\"></span>eak down as follows:</div>\n<div class=\"t m3 x6 h51 y6c ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000 <span class=\"_ _226\"> </span> <span class=\"_ _35b\"> </span>2023 <span class=\"_ _1b4\"> </span>2022</div>\n<div class=\"t m3 x6 hb y1114 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Statut<span class=\"_ _0\"></span>ory auditing <span class=\"_ _3bb\"> </span>  <span class=\"_ _d2\"> </span>1,358 <span class=\"_ _7a\"> </span>1,366</div>\n<div class=\"t m3 x6 hb y1115 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other assuranc<span class=\"_ _0\"></span>e engagements <span class=\"_ _17d\"> </span>  <span class=\"_ _21d\"> </span>203 <span class=\"_ _ef\"> </span>201</div>\n<div class=\"t m3 x6 hb y1116 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax advisory services <span class=\"_ _5b\"> </span>  <span class=\"_ _21d\"> </span>138 <span class=\"_ _1b1\"> </span>9</div>\n<div class=\"t m3 x6 hb y115a ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Other services <span class=\"_ _3bc\"> </span>  <span class=\"_ _15f\"> </span>141 <span class=\"_ _1b5\"> </span>160</div>\n<div class=\"t m3 x6 h51 y1118 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal auditor\u2019s f<span class=\"_ _0\"></span>ees <span class=\"_ _356\"> </span>  <span class=\"_ _2ae\"> </span>1,840 <span class=\"_ _1f5\"> </span>1,736</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 327px; height: 207px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag32": {
   "value": "\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 5.4 EVENT<span class=\"_ _0\"></span>S AF<span class=\"_ _5e\"></span>TER THE DA<span class=\"_ _14b\"></span>TE OF THE </div>\n<div class=\"t m0 x6 h52 y85 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">ST<span class=\"_ _5d\"></span>A<span class=\"_ _5d\"></span>TEMENT OF FINANCIAL POSITION</div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws2f0\" style=\"z-index: 40;\">This is regar<span class=\"_ _0\"></span>ding new information regar<span class=\"_ _0\"></span>ding the company\u2019s </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 wsa4\" style=\"z-index: 40;\">financial position on the statement o<span class=\"_ _0\"></span>f financial position, </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws1e\" style=\"z-index: 40;\">which is receiv<span class=\"_ _0\"></span>ed after the date of the stat<span class=\"_ _0\"></span>ement of financial </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws41\" style=\"z-index: 40;\">position, has been rec<span class=\"_ _0\"></span>ognized in the annual accounts. Event<span class=\"_ _0\"></span>s </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws27a\" style=\"z-index: 40;\">after the date of the s<span class=\"_ _0\"></span>tatement of financial position, which do </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws82\" style=\"z-index: 40;\">not aff<span class=\"_ _0\"></span>ect the company\u2019s financial position on the statement </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws1a\" style=\"z-index: 40;\">of financial position date<span class=\"_ _0\"></span>, but which will affect the c<span class=\"_ _0\"></span>ompany<span class=\"_ _5e\"></span>\u2019s </div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">future financial position, ar<span class=\"_ _0\"></span>e disclosed if material.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 2%; bottom: 644px; height: 151px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag23": {
   "value": "\n<div class=\"t m0 x6 h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 5.6 GOING C<span class=\"_ _0\"></span>ONCERN</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws137\" style=\"z-index: 40;\">With ref<span class=\"_ _0\"></span>erence to the Gr<span class=\"_ _0\"></span>oup\u2019s profits, financial s<span class=\"_ _0\"></span>trength, </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws12e\" style=\"z-index: 40;\">and long-<span class=\"_ _0\"></span>term forecas<span class=\"_ _0\"></span>ts for the years ahead, it is confirmed </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws12d\" style=\"z-index: 40;\">that the financial statements f<span class=\"_ _0\"></span>or 2023 are based on the </div>\n<div class=\"t m0 x6 hb y88 ff4 fs7 fc1 sc0 ls0 ws12f\" style=\"z-index: 40;\">assumption that Bakka <span class=\"_ _b5\"></span>frost is a going conc<span class=\"_ _0\"></span>ern. In the opinion </div>\n<div class=\"t m0 x6 hb y89 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">of the Board, the Gr<span class=\"_ _0\"></span>oup\u2019s financial position is good.</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 62px; bottom: 683px; height: 128px; width: 371px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag25": {
   "value": "\n<div class=\"t m0 xb h52 y5d ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NOTE 5.7 AL<span class=\"_ _14b\"></span>TERNA<span class=\"_ _0\"></span>TIVE PERFORMANCE </div>\n<div class=\"t m0 xb h52 y85 ff13 fs8 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">MEASURES</div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws1f0\" style=\"z-index: 40;\">The Groups financial inf<span class=\"_ _0\"></span>ormation is prepared in acc<span class=\"_ _0\"></span>ordance </div>\n<div class=\"t m0 xb hb y87 ff4 fs7 fc1 sc0 ls0 ws479\" style=\"z-index: 40;\">with international financial reporting s<span class=\"_ _0\"></span>tandards (IFRS). </div>\n<div class=\"t m0 xb hb y88 ff4 fs7 fc1 sc0 ls0 ws4cf\" style=\"z-index: 40;\">In addition, the management\u2019s intention is to pr<span class=\"_ _0\"></span>ovide </div>\n<div class=\"t m0 xb hb y89 ff4 fs7 fc1 sc0 ls0 ws37f\" style=\"z-index: 40;\">alternative perf<span class=\"_ _0\"></span>ormance measures, which are r<span class=\"_ _0\"></span>egularly </div>\n<div class=\"t m0 xb hb y8a ff4 fs7 fc1 sc0 ls0 ws23\" style=\"z-index: 40;\">revie<span class=\"_ _0\"></span>wed by the management to enhanc<span class=\"_ _0\"></span>e the understanding </div>\n<div class=\"t m0 xb hb y8b ff4 fs7 fc1 sc0 ls0 ws87\" style=\"z-index: 40;\">of the company\u2019s perf<span class=\"_ _0\"></span>ormance, but no<span class=\"_ _0\"></span>t replacing the financial </div>\n<div class=\"t m0 xb hb y65 ff4 fs7 fc1 sc0 ls0 ws83\" style=\"z-index: 40;\">statements pr<span class=\"_ _0\"></span>epared in accor<span class=\"_ _0\"></span>dance with IFRS. The alternative </div>\n<div class=\"t m0 xb hb y3a ff4 fs7 fc1 sc0 ls0 ws374\" style=\"z-index: 40;\">performanc<span class=\"_ _0\"></span>e measures presented may be det<span class=\"_ _0\"></span>ermined or </div>\n<div class=\"t m0 xb hb y3b ff4 fs7 fc1 sc0 ls0 ws2ff\" style=\"z-index: 40;\">calculated diff<span class=\"_ _0\"></span>erently by other c<span class=\"_ _0\"></span>ompanies. Bakka <span class=\"_ _1d4\"></span>frost\u2019s </div>\n<div class=\"t m0 xb hb y3c ff4 fs7 fc1 sc0 ls0 ws154\" style=\"z-index: 40;\">experience is that the<span class=\"_ _0\"></span>se APM\u2019s are frequently used by </div>\n<div class=\"t m0 xb hb y3d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">analysts, inv<span class=\"_ _0\"></span>estors and other parties.</div>\n<div class=\"t m0 xb hb y3f ff4 fs7 fc1 sc0 ls0 wscf\" style=\"z-index: 40;\">These APM\u2019s are adjus<span class=\"_ _0\"></span>ted IFRS measures defined, calculated </div>\n<div class=\"t m0 xb hb y40 ff4 fs7 fc1 sc0 ls0 ws204\" style=\"z-index: 40;\">and used in a consist<span class=\"_ _0\"></span>ent and transparent manner ov<span class=\"_ _0\"></span>er the </div>\n<div class=\"t m0 xb hb y41 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">years and acr<span class=\"_ _0\"></span>oss the company where rele<span class=\"_ _0\"></span>vant.</div>\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">NIBD</div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws50\" style=\"z-index: 40;\">Net inter<span class=\"_ _0\"></span>est-bearing debt c<span class=\"_ _0\"></span>onsists of both current and non-</div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws114\" style=\"z-index: 40;\">current inter<span class=\"_ _0\"></span>est-bearing liabilities, less r<span class=\"_ _0\"></span>elated current and </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws4d0\" style=\"z-index: 40;\">non-current hedging instruments, financial ins<span class=\"_ _0\"></span>truments, </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws41\" style=\"z-index: 40;\">such as debt instruments and deriv<span class=\"_ _0\"></span>atives, and cash and cash </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws79\" style=\"z-index: 40;\">equivalents. The net int<span class=\"_ _0\"></span>erest<span class=\"_ _0\"></span>-bearing debt is a measure of </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws260\" style=\"z-index: 40;\">the Group\u2019<span class=\"_ _0\"></span>s net indebtedness that pro<span class=\"_ _0\"></span>vides an indicator of </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws300\" style=\"z-index: 40;\">the over<span class=\"_ _0\"></span>all balance sheet str<span class=\"_ _0\"></span>eng<span class=\"_ _5e\"></span>th. It is also a single measure </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws29d\" style=\"z-index: 40;\">that can be used to assess bo<span class=\"_ _0\"></span>th the Group\u2019s cash position </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws1c0\" style=\"z-index: 40;\">and its indebtedness. The use o<span class=\"_ _0\"></span>f the term \u2018net debt\u2019 does </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 wsa9\" style=\"z-index: 40;\">not neces<span class=\"_ _0\"></span>sarily mean that the cash included in the net debt </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 wsb5\" style=\"z-index: 40;\">calculation is available to se<span class=\"_ _0\"></span>ttle the liabilities included in this </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws23e\" style=\"z-index: 40;\">measure. Ne<span class=\"_ _0\"></span>t debt is an alternative performanc<span class=\"_ _0\"></span>e measure as </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws55\" style=\"z-index: 40;\">it is not defined in IFRS. The mos<span class=\"_ _0\"></span>t directly comparable IFRS </div>\n<div class=\"t m0 xc hb y3f ff4 fs7 fc1 sc0 ls0 ws133\" style=\"z-index: 40;\">measure is the aggregat<span class=\"_ _0\"></span>e interest<span class=\"_ _0\"></span>-bearing liabilities (both </div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 ws204\" style=\"z-index: 40;\">current and non-current) and c<span class=\"_ _0\"></span>ash and cash equivalents. A </div>\n<div class=\"t m0 xc hb y41 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">reconciliation fr<span class=\"_ _0\"></span>om these to net debt is pro<span class=\"_ _0\"></span>vided below. </div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 478px; height: 333px; width: 374px; z-index: 1;\"><br/></div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 839px; bottom: 478px; height: 314px; width: 374px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t m3 xb h51 y115b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000  <span class=\"_ _246\"> </span> <span class=\"_ _90\"> </span>2023  <span class=\"_ _1f5\"> </span>2022 </div>\n<div class=\"t m3 xb hb y115c ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Cash and cash equivalents <span class=\"_ _28f\"> </span> <span class=\"_ _2fa\"> </span>411,674 <span class=\"_ _16c\"> </span>719,603</div>\n<div class=\"t m3 xb hb y115d ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Long- and short<span class=\"_ _0\"></span>-term int<span class=\"_ _0\"></span>erest-bearing deb<span class=\"_ _0\"></span>t <span class=\"_ _3b9\"> </span> <span class=\"_ _109\"> </span>-3,944,498 <span class=\"_ _364\"> </span>-3,383,289</div>\n<div class=\"t m3 xb h51 y115e ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Net inter<span class=\"_ _0\"></span>est-bearing debt <span class=\"_ _2de\"> </span> <span class=\"_ _2e\"> </span>-3,532,824 <span class=\"_ _8f\"> </span>-2,663,686</div>\n<div class=\"t carbonparamark et\" style=\"position: absolute; left: 451px; bottom: 317px; height: 102px; width: 754px; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n<div class=\"t m0 x6 h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operational EBIT</div>\n<div class=\"t m0 x6 hb y85 ff4 fs7 fc1 sc0 ls0 ws1b6\" style=\"z-index: 40;\">Operational EBIT is EBIT aligned f<span class=\"_ _0\"></span>or fair value adjustments, </div>\n<div class=\"t m0 x6 hb y86 ff4 fs7 fc1 sc0 ls0 ws128\" style=\"z-index: 40;\">onerous contr<span class=\"_ _0\"></span>acts provisions, inc<span class=\"_ _0\"></span>ome from associates and </div>\n<div class=\"t m0 x6 hb y87 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">rev<span class=\"_ _0\"></span>enue tax.</div>\n<div class=\"t m0 xb hb y5d ff4 fs7 fc1 sc0 ls0 ws102\" style=\"z-index: 40;\">Operational EBIT is a major alternativ<span class=\"_ _0\"></span>e performance measure </div>\n<div class=\"t m0 xb hb y85 ff4 fs7 fc1 sc0 ls0 ws66\" style=\"z-index: 40;\">in the salmon farming indus<span class=\"_ _0\"></span>try. A rec<span class=\"_ _0\"></span>onciliation from EBIT to </div>\n<div class=\"t m0 xb hb y86 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operational EBIT is pro<span class=\"_ _0\"></span>vided below.</div>\n<div class=\"t m3 x6 h51 y115f ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000  <span class=\"_ _246\"> </span> <span class=\"_ _90\"> </span>2023  <span class=\"_ _1f5\"> </span>2022 </div>\n<div class=\"t m3 x6 hb y1160 ff4 fs7 fc1 sc0 ls0 ws47e\" style=\"z-index: 40;\">EBIT <span class=\"_ _9b\"> </span> <span class=\"_ _7f\"></span>1,319,961 1,826,153</div>\n<div class=\"t m3 x6 hb y1161 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustments of biological assets  <span class=\"_ _57\"> </span> <span class=\"_ _1ea\"> </span>141,665 <span class=\"_ _2ff\"> </span>-278,392</div>\n<div class=\"t m3 x6 hb y1162 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Income from as<span class=\"_ _0\"></span>sociates  <span class=\"_ _25f\"> </span> <span class=\"_ _339\"> </span>-70,652 <span class=\"_ _2e1\"> </span>-57,597</div>\n<div class=\"t m3 x6 hb y1163 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Rev<span class=\"_ _0\"></span>enue tax <span class=\"_ _3bd\"> </span> <span class=\"_ _2fa\"> </span>152,836 <span class=\"_ _28e\"> </span>215,001</div>\n<div class=\"t m3 x6 h51 y1164 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operational EBIT <span class=\"_ _221\"> </span> <span class=\"_ _2fe\"> </span>1,543,810 <span class=\"_ _b0\"> </span>1,705,165</div>\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">EBITDA</div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws13e\" style=\"z-index: 40;\">Earnings bef<span class=\"_ _0\"></span>ore interest, tax, depr<span class=\"_ _0\"></span>eciations and amortizations </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws23b\" style=\"z-index: 40;\">(EBITDA) is a ke<span class=\"_ _0\"></span>y financial parameter f<span class=\"_ _0\"></span>or Bakka <span class=\"_ _ab\"></span>frost\u2019<span class=\"_ _0\"></span>s FOF </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws51\" style=\"z-index: 40;\">segment. EBITDA bef<span class=\"_ _0\"></span>ore other income and other e<span class=\"_ _0\"></span>xpenses </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws61\" style=\"z-index: 40;\">is defined as EBITDA les<span class=\"_ _0\"></span>s gains and losses on disposals </div>\n<div class=\"t m0 xc hb y89 ff4 fs7 fc1 sc0 ls0 ws374\" style=\"z-index: 40;\">of fixed asse<span class=\"_ _0\"></span>ts and operations and is reconciled in the </div>\n<div class=\"t m0 xc hb y8a ff4 fs7 fc1 sc0 ls0 ws2c4\" style=\"z-index: 40;\">section Group o<span class=\"_ _0\"></span>verview. This measur<span class=\"_ _0\"></span>e is useful to users of </div>\n<div class=\"t m0 xc hb y8b ff4 fs7 fc1 sc0 ls0 ws10f\" style=\"z-index: 40;\">Bakka <span class=\"_ _13e\"></span>fros<span class=\"_ _0\"></span>t\u2019s financial information in ev<span class=\"_ _0\"></span>aluating operating </div>\n<div class=\"t m0 xc hb y65 ff4 fs7 fc1 sc0 ls0 ws2de\" style=\"z-index: 40;\">profitability on a mor<span class=\"_ _0\"></span>e variable cost basis, as it e<span class=\"_ _0\"></span>xcludes </div>\n<div class=\"t m0 xc hb y3a ff4 fs7 fc1 sc0 ls0 ws21\" style=\"z-index: 40;\">depreciations and amortization e<span class=\"_ _0\"></span>xpenses related primarily </div>\n<div class=\"t m0 xc hb y3b ff4 fs7 fc1 sc0 ls0 ws1d3\" style=\"z-index: 40;\">to capital e<span class=\"_ _0\"></span>xpenditures and acquisitions, which occurr<span class=\"_ _0\"></span>ed in </div>\n<div class=\"t m0 xc hb y3c ff4 fs7 fc1 sc0 ls0 ws1c\" style=\"z-index: 40;\">the past, nonrecurring items, as w<span class=\"_ _0\"></span>ell as evaluating operating </div>\n<div class=\"t m0 xc hb y3d ff4 fs7 fc1 sc0 ls0 ws37b\" style=\"z-index: 40;\">performanc<span class=\"_ _0\"></span>e in relation to Bakka <span class=\"_ _14d\"></span>frost\u2019s F<span class=\"_ _0\"></span>OF segments </div>\n<div class=\"t m0 xc hb y3e ff4 fs7 fc1 sc0 ls0 ws222\" style=\"z-index: 40;\">competit<span class=\"_ _0\"></span>ors. The EBITDA margin presented is defined as </div>\n<div class=\"t m0 xc hb y3f ff4 fs7 fc1 sc0 ls0 ws1b7\" style=\"z-index: 40;\">EBITDA bef<span class=\"_ _0\"></span>ore other income and o<span class=\"_ _0\"></span>ther expenses divided by </div>\n<div class=\"t m0 xc hb y40 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">total r<span class=\"_ _0\"></span>evenues.</div>\n<div class=\"t m0 x6 h45 y1165 ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operational EBIT per kg: </div>\n<div class=\"t m0 xff h4a y1166 ff13 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fresh<span class=\"_ _0\"></span>water FO Segment:</div>\n<div class=\"t m0 x202 h15 y1167 ff4 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operational EBIT Fr<span class=\"_ _0\"></span>eshwater</div>\n<div class=\"t m0 x199 h4a y1166 ff13 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fresh<span class=\"_ _0\"></span>water SCT Segment:</div>\n<div class=\"t m0 x18b h15 y1167 ff4 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operational EBIT Fr<span class=\"_ _0\"></span>eshwater</div>\n<div class=\"t m0 x9b h4a y1166 ff13 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Farming FO Segment:</div>\n<div class=\"t m0 x44 h15 y1167 ff4 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operational EBIT F<span class=\"_ _0\"></span>arming</div>\n<div class=\"t m0 x1e6 h4a y1166 ff13 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Farming SCT Segment:</div>\n<div class=\"t m0 x16d h15 y1167 ff4 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operational EBIT F<span class=\"_ _0\"></span>arming</div>\n<div class=\"t m0 x109 h4a y1166 ff13 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Services segment:</div>\n<div class=\"t m0 x102 h15 y1167 ff4 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operational EBIT</div>\n<div class=\"t m0 xd6 h4a y1166 ff13 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Sales &amp; Other segment:</div>\n<div class=\"t m0 x81 h15 y1167 ff4 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Operational EBIT</div>\n<div class=\"t m0 xff h15 y1168 ff4 fsd fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>otal released smolt (kg)<span class=\"_ _76\"> </span>Total r<span class=\"_ _0\"></span>eleased smolt (kg)<span class=\"_ _77\"> </span>T<span class=\"_ _0\"></span>otal harve<span class=\"_ _0\"></span>sted volumes (gw)<span class=\"_ _111\"> </span>T<span class=\"_ _0\"></span>otal harvested v<span class=\"_ _0\"></span>olumes (gw)<span class=\"_ _171\"> </span>T<span class=\"_ _0\"></span>otal harvest<span class=\"_ _0\"></span>ed volumes (gw)<span class=\"_ _111\"> </span>Tot<span class=\"_ _0\"></span>al harvested volumes (gw)</div>\n<div class=\"t carbonparamark\" style=\"position: absolute; left: 2%; bottom: 312px; height: 483px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n\n<div class=\"t m3 x6 h51 yee5 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">DKK 1,000  <span class=\"_ _246\"> </span> <span class=\"_ _90\"> </span>2023  <span class=\"_ _1f5\"> </span>2022 </div>\n<div class=\"t m3 x6 hb yf21 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Profit f<span class=\"_ _0\"></span>or the period to the shareholders of P/F Bakka <span class=\"_ _b5\"></span>frost <span class=\"_ _13\"> </span> <span class=\"_ _1ea\"> </span>955,216 <span class=\"_ _2d5\"> </span>1,344,330</div>\n<div class=\"t m3 x6 hb yf07 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Fair v<span class=\"_ _0\"></span>alue adjustment of biomass <span class=\"_ _51\"> </span> <span class=\"_ _2fa\"> </span>141,665 <span class=\"_ _2ff\"> </span>-278,392</div>\n<div class=\"t m3 x6 hb yf49 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">T<span class=\"_ _0\"></span>ax on fair value adjustment and oner<span class=\"_ _0\"></span>ous contracts pr<span class=\"_ _0\"></span>ovisions <span class=\"_ _f7\"> </span> <span class=\"_ _339\"> </span>-64,216 <span class=\"_ _1d2\"> </span>57,682</div>\n<div class=\"t m3 x6 h51 yf4a ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\"> Adjus<span class=\"_ _0\"></span>ted profit for the period t<span class=\"_ _0\"></span>o shareholders of P/F Bakka <span class=\"_ _a\"></span>frost <span class=\"_ _ca\"> </span> <span class=\"_ _2fe\"> </span>1,032,665 <span class=\"_ _b0\"> </span>1,123,620</div>\n<div class=\"t m3 x6 h51 yf4b ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">  </div>\n<div class=\"t m3 x6 h51 yf23 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Time-w<span class=\"_ _0\"></span>eighted aver<span class=\"_ _0\"></span>age number of shares outs<span class=\"_ _0\"></span>tanding through the period <span class=\"_ _364\"> </span> <span class=\"_ _1cd\"> </span>59,174,265 <span class=\"_ _bf\"> </span>59,090,186</div>\n<div class=\"t m3 x6 h51 yf2d ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Adjus<span class=\"_ _0\"></span>ted earnings per share (befor<span class=\"_ _0\"></span>e fair value adjus<span class=\"_ _0\"></span>tment of  </div>\n<div class=\"t m3 x6 h51 y1169 ff13 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">biomass and pro<span class=\"_ _0\"></span>visions for onerous c<span class=\"_ _0\"></span>ontracts) (adjusted EPS) <span class=\"_ _c8\"> </span> <span class=\"_ _26b\"> </span>17.45  <span class=\"_ _12a\"> </span>19.02</div>\n<div class=\"t m0 xc h45 y5d ff13 fsa fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">Adjus<span class=\"_ _0\"></span>ted EPS</div>\n<div class=\"t m0 xc hb y85 ff4 fs7 fc1 sc0 ls0 ws145\" style=\"z-index: 40;\">Adjusted EPS is based on the r<span class=\"_ _0\"></span>eversal of c<span class=\"_ _0\"></span>ertain fair value </div>\n<div class=\"t m0 xc hb y86 ff4 fs7 fc1 sc0 ls0 ws23f\" style=\"z-index: 40;\">adjustments shown in the t<span class=\"_ _0\"></span>able above, as it is Bakka <span class=\"_ _ab\"></span>frost\u2019s </div>\n<div class=\"t m0 xc hb y87 ff4 fs7 fc1 sc0 ls0 ws2b5\" style=\"z-index: 40;\">view that this figure pr<span class=\"_ _0\"></span>ovides a more reliable measur<span class=\"_ _0\"></span>e of the </div>\n<div class=\"t m0 xc hb y88 ff4 fs7 fc1 sc0 ls0 ws0\" style=\"z-index: 40;\">underlying performanc<span class=\"_ _0\"></span>e.</div>\n<div class=\"t carbonparamark\" style=\"position: absolute; left: 2%; bottom: 590px; height: 205px; width: 96%; z-index: 1;\"><br/></div>\n\n\n\n\n\n\n\n",
   "dimensions": {
    "concept": "bakka:DisclosureOfAlternativePerformanceMeasuresExplanatory",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "Tag5": {
   "value": "P/F BAKKAFROST",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:2138007LH7OP4V112978",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "footnote1": {
   "value": "<div class=\"t m0 x6 h8 yf1f ff4 fs5 fc1 sc0 ls0 ws47d\">*Operational EBIT is EBIT bef<span class=\"_ _0\"></span>ore fair value of biomass, oner<span class=\"_ _0\"></span>ous contracts </div>\n<div class=\"t m0 x6 h8 yf20 ff4 fs5 fc1 sc0 ls0 ws0\">and income from associat<span class=\"_ _0\"></span>es and revenue tax</div>",
   "dimensions": {
    "concept": "xbrl:note",
    "noteId": "footnote1",
    "language": "en"
   }
  }
 }
}