Odin Erhvervsejendomme ApS

Odin Erhvervsejendomme ApS
Roskildevej 16, 4030
Tu
ne
CVR-nr. 36 50 55 75
llllllllllllrrrr"
Arsrapport
for perioden 1. februar - 30. juni 2015
(5 mlneder)
Annual report
for the period 1 February - 30 June 2015
pe selskabets
ordinare generalforsamling, den 25. november 2015
ADprov€d at lhednnu.l qe.eral me€ling ol sha.eholderson 25 November2Ol5
Som dirigent:
(l.\
EY
Building a better
working world
The English part of this parallel document in Danish and
English is an unofficial translation of the original Danish
text. ln the event of disputes or misunderstandings arising
from the interpretation of the translation, the Danish
lan UA e version shall revail.
EY
Building a better
workinq world
lndholdsfortegnelse
Contents
1
Ledelsesberetning
Manaqement's review
1
Oplysninger om selskabel
Company details
2
Beretning
Operating review
3
Ledelsespgtegning
Statement by the Executive Eoard
Den uaf hangige revisors erklaringer
4
lndependent auditors' report
Arsregnskab
Financialstatements
6
Resultatopg0relse
lflcome statement
7
Balance
Balance sheet
9
Egenkapitalopgorelse
Statement of chanqes in equity
Noter
Notes
10
Anvendt regnskabspraksis
Accounting policies
15
Skat af 6rets resultat
Tar lor the year
1J
Materielle anlaqsaktiver
Property, plant and equipme.t
Kapitalandele i tilknyttede
lnvestments in group entities
virksomheder
Periodeaf grensningsposter
15
17
Prep6yments
Anpartskapital
L7
Share capital
Langf ristede galdsf orpligtelser
L7
Lonqterm liabilities
Sikkerhedsstillelser
77
Security for loans
Eventualforpligtelser og andre 6konomiske forpligtelser
18
Contingent liabilities and other fina.cial obligatioos
Nertsteende parter
Related parti€s
1234567A
I
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Building a b€tter
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Lede lses beretn ing
Manaqement's review
Oplysninger om selskabet
Company details
Navn/r"."
Odin Erhvervsejendomme ApS
Roskildevej 16, 4030 Tune
Adresse, postnr., by
Address, Postal code. CiiV
36 50 55 75
CVR-nr.lcvn ro.
Stiftetrt't"oti.r,"o
Hjemstedskommune/Re!isrered
RegnskabsSrlrinanciar
DirektionlErEUrive
Revisionlruaito-
year
soard
ofi ice
1. februar 2015
Greve Kommune
1. februar - 30. juni/r rebruary.30June
Frank Helles Kristensen, Direktor
Ernst & Young, Godkendt Revisionspartnerselskab
Osvald Helmuths Vej 4, P O Box 250,2oo0 Frederiksberg, Denmark
1
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fortsat - Ledelsesberetning
continued - Manaqement's revlew
Beretning
Operating rev;ew
Virksomhedens vasentligste aktiviteter
The Company's business review
Selskabets hovedaktivitet er at besidde og udleie fast
The Company's principal activity is to own and lease
ejendom.
out properties.
Udvikling iaktiviteter og rkonomiske forhold
Financial review
Selskabet blev den 1. februar 2015 stiltet ved
apportindskud af en portefolje af ejendomme fra TOP'
TOY E.iendomme A/S. Selskabet blev den 3. februar
2015 udloddet til TOP'TOY Holding A/S og er pr. 30.
juni 2015 et 100% ejet datterselskab af T0P-TOY
Holdinq A/S.
The company was established on 1 February 2015 by
means of a non-cash contribution of a portfolio of
oroperties from TOP-TOY Ejendomme A/S. On 3
February 2015, the company vvas distributed to TOPTOY Holdinq A/S and as of 30 June 2015, the
company is a wholly-owned subsidiary of TOP-IOY
Holding A/S.
Samtlige ejendomme er sat til salg og det er ledelsens
forventning at salg vil ske over de kommende er,
hvorfor restverdien forventes at svare til vardien i
forbindelse med stiftelse af selskabet. Der er seledes
ikke afskrevet pe ejendommene i perioden. Der er i
perioden solgt en ejendom svarende til bogfort vardi.
All properties are put up for sale, and Management
expects that they will be sold over the next years, and
therefore, the residual value is expected to
correspond to the value recognised in connection with
the establishment of the company. Thus the
properties have not been subject to any depreciation
in the period. One property ryas sold during the period
corresponding to the carrying amount.
Aktiviteten er forlobet som forventet siden selskabets
etablerinq og selskabets omsatning udgot 22.746
tkr. og et resultat pA 12.910 tkr. som er
tilfredsstillende. Hovedparten af selskabets le.iemAl er
Activities developed as expected after the
establishment of the company, and the company's
revenue totalled DKK 22.146 thousand and
profit/loss totalled DKK 12.910 thousand which is
considered satisfactory. The main part of the
company's lease aqreements are closed with the
affiliated company TOP-TOY A/S.
indgiet med sosterselskabet
TOP-TOY A/S.
Egenkapitalen pr.30. juni 2015 udgo( 75O.272|.kt.
Equity totalled DKX 150.272 thousand at 30 June
2075.
Begivenheder efter balancedaqen
Post balance sheet events
Der er efter regnskabsArets afslutning ikke indtruffet
betydningsf ulde hendelser.
No significant events have occurred subsequent to
the financial year.
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Ledelsespiteg ning
Statement by th€ Erecutive Eoard
Direktionen har dags dato behandlet og godkendt 3rsrapporten for regnskabsSret 1. februar - 30. juni
2015 for Odin Erhvervse.iendomme ApS.
The Executive Board has today discussed and
approved the annual report of Odin
Arsrapporten aflegges i overensstemmelse med ers-
The annual report is prepared in accordance \,vith the
regnskabsloven.
Danish Financial Statements Act.
Det er min opfattelse, at Srsregnskabet giver et
retvisende billede af selskabets aktiver, passiver og finansielle stilling pr. 30. juni 2015 samt af resultatet
af selskabets aktiviteter for regnskabsiret 1. februar 30. juni 2015.
ln my opinion, the financial statements give a true and
fair view of the Company's financial position at 30
June 2015 and of the results of the Company's
operations for the financial year 1 February - 30 June
2 015.
Det er endvidere min opfattelse, at
ledelsesberetningen indeholder en retvisende
redegorelse for de forhold, beretningen omhandler.
Further, in my opinion, the Management's review
gives a fair review of the matters discussed in the
Erhvervsejendomme ApS for the financial year 1
February - 30 June 2015.
Management's review.
Arsrapporten indstilles til generalforsamlingens god-
I
kendelse.
annual general meeting.
recommend the adoption of the annual report at the
une, den 25. november 2015
Tune, 25 November 2015
D
rektionen:/E
KH
tive Board
n
rekt0r
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Building a better
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Den uaf hengige revisors
erklaringer
lndependent auditors' report
Til kapitaleieren i Odin Erhvervseiendomme ApS
To the shareholder of Odin Erhvervsejendomme
ApS
PStegning pA ersregnskabet
lndependent auditors'report on the financial
statements
Vi har revideret 6rsregnskabet for Odin
We have audited the financial statements of Odin
Erhvervsejendomme ApS for regnskabs6ret 1. februar
- 30. juni 2015, der omfatter resultatopgorelse, balance, egenkapitalopg6relse og noter, herunder anvendt
regnskabspraksis. Arsregnskabet udarbejdes efter 6rs-
Erhvervsejendomme ApS for the financial year 1
February - 30 June 2015, which comprise an income
statement, balance sheet, statement oI changes in
equity and notes, including accounting policies. The
financial statements are prepared in accordance with
the Danish Financial Statements Act.
regnskabsloven.
Ledelsens ansvar for ersregnskabet
Management's responsibility for the financial
statements
Ledelsen har ansvaret for udarbejdelsen af et 6rsregn'
skab, der giver et retvisende billede i overensstemmelse med 6rsregnskabsloven. Ledelsen har endvidere ansvaret for den interne kontrol, som ledelsen anser n6dvendig for at udarbejde et 6rsregnskab uden vasent'
lig fejlinformation. uanset om denne skyldes
besvigelser eller fejl.
Management is responsible for the preparation of
financial statements that give a true and fair view in
accordance with the Danish Financial Statements Act.
Further, Management is responsible Ior such internal
control as it determines is necessary to enable the
preparation of tinancial statements that are free from
material misstatement, whether due to fraud or error.
Revrsors at svar
Vores ansvar er at udtrykke en konklusion om 5rsregnskabet pA grundlag af vores revision. Vl har ud'
fort revisionen i overensstemmelse med internationale standarder om revision og yderligere krav ifolge
dansk revisorlovgivning. Dette krever, at vi overholder etiske krav samt planlegger og udforer revisionen
for at opn6 h6j grad af sikkerhed for, om Srsregnskabet er uden vasentlig fejlinformation.
Our responsibility is to express an opinion on the
financial statements based on our audit. we
conducted our audit in accordance with lnternational
Standards on Auditing and additional requirements
according to Danish audit regulations. This requires
that we comply with ethical requirements and plan
and perform the audit to obtain reasonable assurance
about whether the financial statements are free from
Auditors' responsibility
material misstatement.
En revision omfatter udforelse af revisionshandlinger
for at opnA revisionsbevis for belob og oplysninger i
Srsregnskabet. De valgte revisionshandlinger afhan'
ger af revisors vurdering, herunder en vurdering af
risici for vasentlig fejlinformation i Srsregnskabet,
uanset om denne skyldes besvigelser eller Iejl. Ved risikovurderingen overveler revisor intern kontrol, der
er relevant for virksomhedens udarbejdelse af et Ersregnskab, der giver et retvisende billede. Formilet
hermed er at udforme revisionshandlinger, der er passende efter omstendighederne. men ikke at udtrykke
en konklusion om effektiviteten af virksomhedens
interne kontrol. En revision omfatter endvidere en vurdering af, om ledelsens valg af regnskabspraksis er
passende, om ledelsens regnskabsmaessige skon er rimelige samt den samlede presentation af Srsregnskabet.
Det er vores opfattelse, at det opnAede revisionsbevis
er tilstrakkeligt og egnet som grundlag lor vores kon'
klusion.
An audit involves performing procedures to obtain
audit evidence about the amounts and disclosures in
the financial statements. The procedures selected
depend on the a ud itors' judgement, including an
assessment of the risks of material misstatement of
the financial statements, whether due to fraud or
error. ln making those risk assessments, the auditor
considers internal control relevant to the Company's
preparation of financial statements that give a true
and fair view. The purpose is to desiqn audit
procedures that are appropriate in the circumstances,
but not to express an opinion on the effectiveness of
the Company's internal control. An audit also includes
evaluating the appropriateness of accounting policies
used, the reasonableness of accounting estimates
made by Management as well as the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our
audit opinion.
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fortsat - Den uafhangige revisors erklaringer
continued lndependent auditors' reports
Revisionen har ikke givet anledning til forbehold.
Our audit has not resulted in any qualification.
Konklusion
Opinion
ln our opinion, the financial statements give a true
and fair view of the Company's financial position at 30
June 2015 and of the results of its operations for the
financial year 1 February - 30 June 2015 in
accordance with the Danish Financial Statements Act.
Det er vores opfattelse, at irsregnskabet giver et retvisende billede af selskabets aktiver, passiver og finansielle stillinq pr.30. juni 2015 samt af resultatet
af selskabets aktiviteter for regnskabsAret 1. februar 30. juni 2015 i overensstemmelse med ersregnskabsloven.
Udtalelse om ledelsesberetningen
Statement on the Management's review
Vi har i henhold til ersregnskabsloven gennemlipst ledelsesberetningen. Vi har ikke foretaget yderligere
handlinger i tilleg til den udforte revision af Srsregn'
skabet. Det er pi denne baggrund vores opfattelse, at
oplysningerne i ledelsesberetningen er i
overensstemmelse med 6rsregnskabet.
Pursuant to the Danish Financial Statements Act, we
have read the Management's review. We have not
performed any other procedures in addition to the
audit of the financial statements. On this basis, it is
our opinion that the information provided in the
Management's review is consistent with the financial
statements.
Kobenhavn, den 25. november 2015
Copenhagen, 25 November 2015
ERNsr & YouN6
Godkendt Revisionspartnerselskab
CVR-nr.30 70 02 28
R
er
sen
saut. revisor
statsaut. revisor
authorised 9ublic accountant
stat€ authorised public accountant
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Building a better
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Resu
ltatopgorelse for 1. februar - 30. juni
lncome statement for the year ended 30 June
20r5
DKKt
Notes
H
us lejein
dtegter
22.L46
Rent
Andre eksterne omkostninger
-3.830
Other erternal expenses
Bruttoresultat
Gross
18.316
prolit
lndtegter af kapitalandele i tilknyttede virksomheder
96
lncome from investments in groupentities
Finansielle indtegter
90
Financialincome
Finansielle omkostninger
-t.872
Financialexpenses
Resultat for skat
2
16.630
Profit before tax
Skat af erets resultat
-3.6L4
Tar for the year
Arets resultat
13.015
Profit for the year
Forslag
til resultatdisponering
Recommended appropriation ot the profit/loss for the year
Reserve for nettoopskrivning efter indre verdis metode
96
Net revaiuation reserve according to the equity method
Overfort resultat
t2.920
Retained earnings
13.016
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Balance pr. 30. juni
Balance sheet at 30 June
3016 2075
DKXt
Notes
Aktiver
Assets
Anlagsaktiver
Fixed astets
611.056
Grunde og bygninger
Land and buidinqs
3
4
611.056
Materielleanlagsaktiver
Property. plant and equipment
Kapitalandeleitilknyttedevirksomheder
5.840
lnvestments in group entities, net asset value
5.840
Finansielle anlagsaktiver
lnvestments
Anlegsaktiver ialt
6t6.A96
Totallixed assets
Omsatningsaktiver
Current assets
Tilgodehavende sa m bes katn
Joint taration receivable
Andre tilgodehavender
5
ingsbid ra g
1.070
4.674
Other receivables
Periodeafgrensningsposter
243
Prepayments
Tilgodehavender
5.987
Receivables
Likvide beholdninger
Cash
O
msatn ingsa kt iver i alt
Totalcurrent assets
Aktiver i alt
53.135
59.L22
676.018
Totalassets
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Balance pr. 30. juni
Balance sheet at 30 June
3016 2015
DKKt
Notes
Passiver
Equlty and llabilities
Egenkapital
Equlty
6
Anpartskapital
1.200
Share capital
Reserve for nettoopskrivn ing efter indre verdis metode
198
Net revaluation reserve according to the equity method
overfort resultat
148.980
Retained earnings/Accumulat€d loss
Egenkapital i alt
150.378
Total equity
Hensatte f orpligtelser
Hensattelser til udskudt skat
4.684
Provisions Ioa deferred tax
Hensatte forpligtelser i alt
4.644
Total provlilons
caldsf orpligtelser
Liabilities
Geld til realkreditinstitutter
570.27 4
Mortqaqe debt
Deposita
5L2
Deposita
7
7
Langfristedegeldsforpligtelser
510.786
Long+erm llabilities
Kortfristet del af langfristet gald
6.088
Current portion of long-term lidbilities
Leverandorer af varer og tienesteydelser
305
Trade payables
Geld til tilknyttede virksomheder
1.198
Payables to qroup entities
Anden geld
2.579
Other payables
Kortf ristede galdsforpligtelser
10.170
Sho(-term llabilitles
Geldsforpligtelser i alt
5?O.955
Totalliebilities
Passiver i alt
676.018
Total equity and liabilities
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Egen kapita
lopgorelse
Statement of changes in equity
Reserve ror nettoopskrivning
efter indre
(t.kr.)
Anpartskapital
dis
var-
metode
Overlort
resultat
lalt
R€talnedearnlngs
Total
Reserve lor net
revaluetion acc. to
(DKKD
theequity'method
Share capltal
Egenkapital W.
l/2 20L5
1.000
L25.969
t26.969
10.091
t0.297
702
0
702
96
72.920
13.016
148.980
150.378
0
Equity at 1/2 2015
200
Kapitalf orh0.ielser
Capitalincreases
Va luta ku
rsreg
u
lering
0
Erchange rate adjustment
Arets resultat, if. resu ltatd
is
ponering
Profit/loss for the year, cl. appropriation of profit/loss
Egenkapital W- 30I6 2OL5
1.200
198
Equity at 30/6 2015
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Noter
Notes
1.
Anvendtregnskabspraksis
Accounting policles
Arsrapporten for Odin Erhvervsejendomme ApS for
2014/15 er aflagt i overensstemmelse med
6rsregnskabslovens bestemmelser f or klasse Bvirksomheder.
The annual report of Odin Erhvervsejendomme ApS
has been presented in accordance with the provisions
of the Danish Financial Statements Act as regards
reporting class B enterprises.
Rapporteringsvaluta
Reporting currency
Arsregnskabet er aflagt idanske kroner.
The financial statements are presented in Danish
kroner.
Valutaomregning
Transaktioner ifremmed valuta omregnes til danske
kroner efter transaktionsdagens kurs.
Tilgodehavender, geld og andre monetere aktiver og
forpligtelser ifremmed valuta omregnes til danske
kroner efter balancedagens valutakurser. Realiserede
Currency translation
Transactions denominated in foreign currencies are
translated into Danish kroner at the exchange rate at
the date oI the transaction.
i resultatopgorelsen under finansielle indtagter og
omkostninger.
Receivables. payables and other monetary items
denominated in foreign currencies are translated into
Danish kroner at the exchange rate at the balance
sheet date. Realised and unrealised exchange gains
and losses are recognised in the income statement as
f inancial income/expenses.
Udenlandske tilknyttede virksomheder
Foreiqn group entities
Selvstandiqe udenlandske virksomheder omregnes
efter folqende principper:
As regards inlegral foreiqn operations, the items in
their financialstatements are translated using the
og urealiserede valutakursgevinster og -tab indregnes
following principles:
Balancen omregnes til valutakursen pe balancedagen.
Balance sheet items are translated at the closinq
Resultatopgorelsen omregnes til transaktionsda-
Items in the income statement are translated at
the rate at the date of the transaction.
rate.
gens kurs.
Den kursdifference, der opster ved omregning af
egenkapitalen ved regnskabs6rets begyndelse til
valutakursen pe balancedagen samt ved omregning af resultatopgorelsen fra transaktionsdagens
kurs til kursen pe balancedagen, indregnes direkte
pe egenkapitalen.
.
Any exchange differences resulting from lhe
translation of the opening equity at the closing
rate and the exchanqe adjustment of the items in
the income statement from the rate at the date of
the transaction to the closing rate are taken
directly to equity.
Resultatopgorelsen
lncome statement
Huslejeindtagter
Rent
Husle.ieindtagter indregnes for den periode, der
vedrorer regnskabseret.
financial year.
Huslejeindtegter m:les efter fradrag af alle former
for afgivne rabatter. Ligeledes fratrakkes moms og
afgifter mv. opkrevet pe vegne af tredjemand.
Rent is measured net of all types of discounts/rebates
granted. Also, rent is measured net of VAT and other
indirect taxes charged on behalf of third parties.
Andre eksterne omkostninger
Andre eksterne omkostninger omfatter omkostninger
vedrorende virksomhedens primere aktivitet, der er
afholdt iSrets lob, herunder omkostninger til reklame,
administration og lokaler.
Other external expenses
Rent income is included for the period covered by the
Other external expenses include the yearrs expenses
relating to the entity's core activities, including
expenses relating to advertising, administration and
premises.
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Noter
Notes
1.
Anvendtregnskabspraksis'tortsat
Accounting policies - continued
lndtegter af kapitalandele i tilknyttede
virksomheder
Posten omlatter den forholdsmassige andel af resultat efter skat i dattervirksomheder efter eliminering af
interne avancer eller tab og rratrukket af- og
nedskrivning p3 goodwill og andre mervardier p5
erhvervelsestidspunktet.
lncome trom investments in group entities
The item includes the entity's proportionate share of
the profit/loss for the year in subsidiaries after
elimination of intra-group income or losses and net of
amortisation and impairment ol goodwill and other
excess values at the time of acquisition.
Finansielle indtagter og omkostninger
Finansielle indtegter og omkostninger indregnes i resultatopqorelsen med de belob, der vedrorer regnskabsAret. Finansielle poster omfatter renteindtegter
og -omkostninger samt tilleg og godtgorelse under
acontoskatteordningen mv,
Financial income and expenses are recognised in the
income statements at the amounts that concern the
financial year. Net financials include interest income
and expenses as well as allowances and surcharges
under the advance-payment-of-tax scheme, etc.
Skat
Tax
Skat af Srets resultat omfatter aktuel skat af:rets
forventede skattepligtige indkomst og 6rets regulering af udskudt skat. Arets skat indregnes i resultatopgorelsen med den del, der kan henfores til 6rets resultat og iegenkapitalen med den del, som kan hen-
Tax for the year includes current tax on the year's
expected taxable income and the year's deferred tax
adjustments. The portion of the tax for the year that
tores transaktioner indregnet i egenkapitalen.
Financial income and expenses
relates to the profit/loss for the year is recoqnised in
the income statement, whereas the portion that
relates to transactions taken to equity is recognised in
equity.
Selskabet og de danske tilknyttede virksomheder er
sambeskattede. Den danske selskabsskat fordeles mellem overskuds- og underskudsgivende danske sel'
skaber iforhold til disses skattepligtige indkomst (fuld
fordeling).
The entity and its Danish group entities are taxed on a
joint basis. The Danish income tax charge is allocated
Sambeskattede selskaber med overskydende skat
godtg6res som minimum i henhold til de geldende
satser f or rentegodtgorelser af administrationsselskabet, ligesom sambeskattede selskaber med restskat
som maksimum betaler et tilleg i henhold til de geldende satser for rentetillag til administrationsselskabet.
Jointly taxed companies entitled to
between profit-making and loss-making Danish
entities in proportion to their taxable income (full
allocation method).
a
tax refund are,
as a minimum, reimbursed by the management
company according to the current rates applicable to
interest allowances, and jointly taxed companies
havinq paid too little tax pay, as a maximum, a
surcharge according to the current rates applicable to
interest surcharges to the management company.
11
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Noter
Notes
1.
Ba
Anvendt regnskabspraksis - fortsat
Accounting policies - continued
lancen
Balance sheet
Materielle anlaqsaktiver
Property, plant and equipment
Materielle anlegsaktiver mSles ved forste indregning
til kostpris.
On initial recognition, property, plant and equipment
Grunde og bygninger og andre anleg, driftsmateriel
og inventar mAles efterfolgende til kostpris med
fradrag af akkumulerede afskrivninger. Der afskrives
ikke pA grunde.
Land and buildings and other fixtures and fittinqs,
tools and equipment are subsequently measured at
cost less accumulated depreciation. Land is not
depreciated.
Afskrivningsgrundlaget er kostpris med fradrag af
f orventet restverdi ef ter af sluttet brugstid.
The basis of depreciation is cost less expected
residual value at the end of the useful life.
Kostprisen omfatter anskaffelsesprisen og
omkostninger direkte tilknyttet anskaffelsen indtil det
tidspunkt, hvor aktivet er klar til brug.
directly attributable to the acquisition until the date
when the asset is available for use.
Der foretages lineaere afskrivninger over den
forventede brugstid, baseret pA f@lgende vurdering af
aktivernes forventede brugstider:
Where individual components of an item of property,
plant and equipment have different uselul lives. they
are accounted for as separate items, which are
are measured at cost.
Cost comprises the purchase price and any costs
depreciated separately.
Bygninger: 50 3r
Andre anleg, driftsmateriel og inventar: 5'10 5r
Buildings: 50 years
Other fixtures and fittings, tools and equipment:5-10
years
Fortjeneste eller tab ved salg af materielle
Gains or losses arising from the sale of items of
anlagsaktiver indregnes i resultatopgorelsen under
property, plant and equipment are recognised in the
income statement under'Other operating income' or
henholdsvis andre driftsindtagter og andre
driftsomkostninger. Fortjeneste eller tab opgores som
forskellen mellem salgspris med fradrag af
salgsom kostn inger og den regnskabsmaessige verdi
pi salgstidspunktet.
'Other operating expensesr, respectively. Gains and
losses are calculated by reference to the difference
between the selling price less selling expenses and the
carrying amount at the time of sale.
Kapitalandele i tilknyttede virksomheder
Kapitalandele i dattervirksomheder meles efter den
indre verdis metode til den forholdsmaessigt ejede
andel af virksomhedernes egenkapital, med tilleg af
koncerngoodr,yill og koncerninterne tab og fradrag af
koncerninterne avancer og eventuel negativ goodwill.
Kapitalandele ivirksomheder med negativ indre verdi
mAles til kr. 0. Virksomhedens forholdsmessige andel
af en eventuel negativ egenkapital modregnes i
tilgodehavender hos kapitalandelen idet omfang det
er uerholdeligt. Eelob herudover indregnes under
posten hensatte forpligtelser, i det omfang
modervirksomheden har en retlig eller faktisk
forpligtelse til at dekke underbalancen.
lnvestments in subsidiaries are measured, using the
equity method, at the parenIs proportionate share of
such entities'equity plus goodwill on consolidation
and intra-group losses and less intra-group gains and
negative goodwlll. if any. lnvestments in entities
whose net asset value is negative are measured at
DKK O. The entityrs proportionate share of a deficit on
equity, if any, is set off aqainst receivables from the
investment in so far as the deficit is irrecoverable.
Amounts in excess thereof are recognised under
'Provisions' in so far as the parent has a legal or
constructive obligation to cover the deficit.
Nyerhvervede og solgte kapitalandele indregnes iSrsregnskabet henholdsvis fra anskaffelsestidspunktet
eller f rem til afstAelsestidspunktet.
Newly acquired and sold investments are recognised
in the financial statements from the time of
acquisition or until the time of sale, respectively.
lnvestments in group entities
72
EY
Buildinq a better
workinq world
Noter
Notes
1.
Anvendt regnskabspraksis - fortsat
Accounting policles ' continued
Vardirorringelse a, anlagsaktiver
Materielle anlegsaktiver samt kapitalandele i
dattervirksomheder vurderes Srligt for indikationer pa
vardiforringelse. Sefremt der er indikationer pA vardiforringelse foretages nedskrivningstest for hvert
enkelt aktiv henholdsvis hver gruppe af aktiver der genererer uaf haengige pengestr6mme. Aktiverne
nedskrives til genindvindingsverdien, som udgor den
hojeste vardi af kapitalvardien oq nettosalgsprisen
(genvindingspris). sAfremt denne er lavere end den
regnskabsmessige vardi.
lmpairment of fixed assets
Every year, property, plant and equipment as well as
investments in subsidiaries are reviewed for
impairment. Where there is indication of impairment,
an impairment test is made for each individual asset
or group of assets, respectively, generating
independent cash flows. The assets are written down
to the higher of the value in use and the net selling
price of the asset or group of assets (recoverable
amount) if it is lower than the carrying amount.
Tilgodehavender
Receivables
Tilgodehavender mAles til amortiseret kostpris, der
sedvanligvis svarer til nominel vardi, Der foretages
nedskrivning til imodegaelse af tab baseret p5 en objektiv indikation p5. at et tilgodehavende eller en gruppe af tilgodehavender er vardiforringet. Nedskrivning
foretages til nettorealisationsverdi, sefremt denne er
lavere end regnskabsmassig verdi.
Receivables are measured at amortised cost, which
usually corresponds to the nominal value. Provisions
are made for bad debts on the basis of objective
evidence that a receivable or a group of receivables
are impaired. Provisions are made to the lower of the
net realisable value and the carrying amount.
Periodeaf gransningsposter
Prepayments
Periodeafgransningsposter indregnet under aktiver
omf atter forudbetalte omkostninger vedrorende efterfolgende regnskabs8r.
Prepayments recognised under'Assets' comprise
prepaid expenses regarding subsequent financial
reportinq years.
Egenkapital
Equity
Foresdet udbytte
Proposed dividends
Dividends proposed for the financial year are
Udbytte. som foresles deklareret for regnskabs6ret,
prasenteres som en serskilt post under egenkapita-
presented as a separate item under'Equity'.
len.
Resetve
lor nettoopsktivning elter den indrc verdis
Resetve fot net revaluation accordinq to the equity
method
metode
Reserven omfatter nettoopskrivning af kapitalandele
dattervirksomheder i forhold til kostpris.
i
The reserve comprises net revaluations of
investments in subsidiaries compared to the cost
price.
13
EY
Buildinq a better
rYorkinq world
Noter
Notes
1.
Anvendt reqnskabspraksis - fortsat
Accounting policies
_
continued
Selskabsskat
Aktuelle skatteforpligtelser og tilgodehavende skat
indregnes ibalancen som beregnet skat af Srets forventede skattepligtige indkomst reguleret for skat af
tidligere ers skattepligtige indkomster samt betalte
acontoskatter.
Corporation tax
Current tax payable and receivable is recognised in
the balance sheet as the estimated tax charge in
respect of the taxable income for the year. adjusted
for tax on prior years'taxable income and tax paid on
account.
Hensettelse til udskudt skat beregnes efter den balanceorienterede g.eldsmetode af alle midlertidige forskelle mellem regnskabsmassige og skattemassige
verdier af aktiver og forpligtelser. bortset fra midlertidige forskelle, som opstar pi anskaffelsestidspunktet
for aktiver og forpligtelser, og som hverken pevirker
resultatet eller den skattepligtige indkomst, samt midlertidige forskelle pA skattemassigt ikke-afskrivnings'
berettiget goodwill.
Provisions for deferred tax are calculated, based on
the liability method, of all temporary differences
between carrying amounts and tax values, with the
exception of temporary differences occurring at the
time of acquisition of assets and liabilities neither
affecting the results of operations nor the taxable
income, as well as temporary differences on nonamortisable goodwill.
Udskudt skat mSles p5 grundlag af de skatteregler og
skattesatser, der med balancedagens lovgivning vil
vere geldende, n5r den udskudte skat forventes ud
lost som aktuel skat. Udskudte skatteaktiver indreg'
nes med den verdi, som de forventes at blive udnyt'
tet med, enten ved udligning iskat af fremtidiq indtjening eller ved modregning i udskudte skatteforpligtel'
ser inden for samme jurisdiktion.
Deferred tax is measured according to the taxation
rules and taxation rates in the respective countries
applicable at the balance sheet date when the
deferred tax is expected to crystallise as current tax.
Deferred tax assets are recognised at the value at
which they are expected to be utilised, either through
elimination against tax on future earnings or through
a set-off against deferred tax liabilities within the
same jurisdiction.
Gald til kreditinstitutter
Gald til kreditinstitutter indregnes ved l:neoptagelsen til det modtagne provenu efter rradrag af afholdte
Payables to credit institutions
transaktionsomkostninger og meles efterfolgende til
amortiseret kostpris opgjort pe basis af den effektive
rente. LAneomkostninger, herunder kurstab indregnes som finansieringsomkostninger i resultatopgorelsen over lSnets l6betid-
Mortgage debt is recognised on the raising of the loan
at the proceeds received net of transaction costs
incurred. Mortgage debt is subsequently measured at
amortised cost, using the effective interest rate
method. Borrowing costs, including capital losses, are
recognised as financing costs in the income statement
over the term of the loan.
Andre galdsforpligtelser
Other payables
Andre galdsforpligtelser mAles til nettorealisations-
Other payables are measured at net realisable value.
vardien.
74
EY
Buildinq a better
workinq world
Note r
Notes
2015
DKKt
2.
Skat af Srets resultat
Tax for the year
Beregnet skat af 6rets skattepligtige indkomst
-1.070
Estimated tar charqe for the year
Arets requlerinq af udskudt skat
4.684
Deferred tax adjustments in the year
3.6L4
3
Materielle anlagsaktiver
Property. plant and equipment
Grunde og
(t.kr.)
bygninger
(DXKO
Land and buildlnqs
Kostpris
Cost
Saldo pr.
tlz
2oL5
647
.056
Balance at 1/2 2015
Afgang i erets lob
-35.000
Disposals in the year
Kostpris pr. 30l62OL5
511.056
Cost at 30/6 2015
Af- og nedskrivninger
Depreciation and impairment losres
Saldo pr. 712 2Ol5
0
Balance at U2 2015
Arets afskrivninger
0
Depreciation in the year
Af- og nedskrivninger pr. 30/6 2015
0
Depreciation and imp.irment losses at 30/6 2015
Regnskabsmassig vardi pr. 30/6 2OL5
Carryinq amount
61 1.0 56
at 30/6 2015
For oplysning om sikkerhedsstillelser mv. vedrorende
materielle anlagsaktiver henvises til 8.
Note I provides more details on security for loans,
etc. as regards property, plant and equipment.
15
EY
Buildinq a better
workinq world
Noter
Notes
4,
Kapitalandeleitilknyttedevirksomheder
lnvestments in group entities
Kapitalandele
i
tilknyttede
(t.kr.1
virksomheder
(DKKD
lnvestments in
group entities
Kostpris
Cost
Saldo pr.
ll22Ot5
0
Ealance at 1/2 2015
5.642
Tilgang i 6rets lob
Additions in the year
5.642
Kostpris pr. 3ol5 2OL5
Cost at 30/6 2015
Opskrivninger
Revaluations
Saldo pr.
L/220L5
0
Balance at 1/2 2015
Va luta ku
rsreg
u
lering
LO2
Exchange adiustment
Andel af erets resultat
96
Share of the profit/loss lor the year
Opskrivninger 9r. 30 I 6 2075
Revaluations
.t
198
30/6 2015
Regnskabsmassig verdi pr. 30l6 2Ot5
5.840
Carrying amount at 30/6 2015
Retsform
Hiemsted
Ejerandel
Legal form
Oomiclle
lnterest (X)
Aktieselskab
Sverige
96
Dattervirksomheder
Subsidiaries
Fr0luinda Avveckling AB
100,00
L6
EY
Building a better
workinq world
Noter
Notes
5.
Periodeafgrensningsposter
Prepayments
Periodeafgrensningsposter omfatter periodisering af
forsikringsomkostninger, der forst vedrorer
efterfolgende 6r.
Prepayments include accrual of insurance expenses
relating to subsequent financial years.
3016 20Ls
DKKt
6.
Anpartskapital
Share capital
Anpartskapitalen har udviklet sig saledes det seneste 6r.
Chanqes in the share capital in the pdst year:
1.000
Saldo primo
0pening balance
200
Kapitalforhoielse
Capitalincrease
1.200
Saldo ultimo
Clorinq balance
7.
Langfristede galdsforpligtelser
Lonq-term Ii.bilities
Af de langfristede geldsf orpligtelser forfalder tkr.
416.372 senere end 5 6r fra balancedagen.
8.
Of the long-term liabilities, DKK 416.372 thousand
falls due for payment after more than 5 years after
the balance sheet date.
Sikkerhedsstillelser
Security tor loans
Til sikkerhed for selskabets geld over for banker,
kreditorer og ovrige leverandorer er stillet pant eller
anden sikkerhed ivirksomhedens aktiver for en verdi
at t.kr. 499.7A7 - Den samlede regnskabsmassige
v€erdiaf aktiverne, hvori der er stillet sikkerhed eller
As security for the Company's debt to banks, creditors
and other suppliers, the Company has placed assets
or other as security, worth a total of DKK 499 -7A7
thousand. The total carrying amount of the assets
having been put us as security is DKK 611.027
pant, udgor t.kr. 611.O27.
thousand.
77
EY
Building a better
workinq Y{orld
Noter
Notes
9.
Eventualtorpligtelserogandreokonomisketorpligtelser
Continqent liabilitiesand other financial obligations
TOP'
og
hafter solidarisk med ovrige sambeskattede selskaber
for betaling af selskabsskat fra og med indkomstSret
2013 samt for kildeskat pi renter, royalties og
udbytter, som forfalder til betaling den 1. juli 2012
eller senere.
Selskabet er sambeskattet med moderselskabet
TOY Holding A/S som administrationsselskab
10.
The Company is jointly taxed with its parent, TOP-TOY
Holding A/S, which acts as management company,
and is jointly and severally with otherjointly taxed
group entities for payment of income taxes for the
income year 2013 onwards as \.yell as withholding
taxes on interest, royalties and dividends falling due
for payment on or after 1 July 2012.
Nartst8ende parter
Related parties
Oplysning om koncernregnskaber:
ln[ormation about consolidated flnanciat statements:
Modervirksomhed
Hiemsted
Rekvirering af modervirksomhedens koncernregnskab
Parent
Domicile
financialstatements
TOP-TOY Holdinq A/S
Roskildevej 16, 4030 Tune
Koncernregnskabet f or TOP-TOY
Holding A/S kan rekvireres ved
henvendelse til selskabet.
Requisitioning of the parent's consolid.ted
18