Type af revisorbistand:Auditor's report on audited financial statements
Navn på revisionsvirksomhed:EY Godkendt Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:30700228
Beskrivelse af revisor:State Authorised Public Accountant
Virksomhedens regnskabsklasse:Reporting class C, large enterprise
Grundlag for konklusion (revision):Basis for opinion We conducted our audit in accordance with Interna-tional Standards on Auditing (ISAs) and additional re-quirements applicable in Denmark. Our responsibilities under those standards and requirements are further de-scribed in the “Auditor’s responsibilities for the audit of the consolidated financial statements and the parent company financial statements” (hereinafter collectively referred to as “the financial statements”) section of our report. We believe that the audit evidence we have ob-tained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Account-ants (IESBA Code) and the additional ethical require-ments applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code.
Konklusion (revision):Opinion We have audited the consolidated financial statements and the parent company financial statements of Danske Commodities A/S for the financial year 1 January – 31 December 2023, which comprise income statement, statement of comprehensive income, balance sheet, statement of changes in equity, cash flow statement and notes, including material accounting policy infor-mation, for the Group and the Parent Company. The con-solidated financial statements and the parent company financial statements are prepared in accordance with IFRS Accounting Standards as adopted by the EU and additional requirements of the Danish Financial State-ments Act. In our opinion, the consolidated financial statements and the parent company financial statements give a true and fair view of the financial position of the Group and the Parent Company at 31 December 2023 and of the results of the Group’s and the Parent Company’s op-erations and cash flows for the financial year 1 January – 31 December 2023 in accordance with IFRS AccountingStandards as adopted by the EU and additional require-ments of the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on the Management’s review Management is responsible for the Management’s re-view. Our opinion on the financial statements døs not cover the Management’s review, and we do not express any as-surance conclusion thereon. In connection with our audit of the financial state-ments, our responsibility is to read the Management’s review and, in doing so, consider whether the Manage-ment’s review is materially inconsistent with the finan-cial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether the Management’s review provides the information required under the Danish Financial Statements Act. Based on our procedures, we conclude that the Manage-ment’s review is in accordance with the financial state-ments and has been prepared in accordance with the re-quirements of the Danish Financial Statements Act. We did not identify any material misstatement of the Man-agement’s review.
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