Type af revisorbistand:Auditor's report on audited financial statements
Navn på revisionsvirksomhed:Deloitte Statsautoriseret Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:33963556
Beskrivelse af revisor:State Authorised Public Accountant
Virksomhedens regnskabsklasse:Reporting class B
Grundlag for konklusion (revision):In our opinion, the recognised deferred tax asset, DKK 15. 0 million, should be measured at DKK 0 because of the material uncertainty connected with the timing of a potential utilisation. Consequently, the equity and the results for the year have been overvalued by the same amount, net result would be reduced to a loss of DKK 26. 5 million and the negative equity would amount to DKK 19. 3 million. Further reference is made to the disclosures in note 2 to these financial statements. We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the "Auditor’s responsibilities for the audit of the financial statements" section of this auditor’s report. We are independent of the Entity in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Konklusion (revision):We have audited the financial statements of Risk Intelligence A/S for the financial year 01. 01. 2023 - 31. 12. 2023, which comprise the income statement, balance sheet, statement of changes in equity, cash flow statement and notes, including a summary of significant accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act. In our opinion, except for the effect of the matter described in the ”Basis for qualified opinion” section, the financial statements give a true and fair view of the Entity’s financial position at 31. 12. 2023 and of the results of its operations and cash flows for the financial year 01. 01. 2023 - 31. 12. 2023 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Management is responsible for the management commentary. Our opinion on the financial statements døs not cover the management commentary, and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the management commentary and, in doing so, consider whether the management commentary is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether the management commentary provides the information required under the Danish Financial Statements Act. As is evident from the "Basis for qualified opinion" section, we have modified our opinion on the financial statements because of an overstatement of deferred tax assets. We have concluded that, for this reason, the management commentary is materially misstated as, in our opinion, the management commentary should have reflected this circumstance.
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