Dato for ledelsens godkendelse af årsrapporten:2023-05-04
Beskrivelse af usædvanlige forhold, der kan have påvirket indregningen eller målingen:Usædvanlige forhold
Unusual matters
I 2022 er der uændret anvendt relative store ressourcer på at bringe selskabets jordareal i "cadaster” (Land Book Code, svarende til dansk tinglysningssystem). Ud af selskabets samlede areal på 10. 606 hektar udgør det registrerede areal 9. 576 hektar ultimo 2022, svarende til 90 %. Den oprindelige målsætning om at bringe minimum 85 % af selskabets arealer i registrering er således opfyldt. Tidligere hensættelse til imødegåelse af tab på arealer i forbindelse med registrering i ”Land Book Code” er fastholdt uændret i forhold til tidligere år, med 150 hektar.
In 2022, the Company has continued to use relatively many resources on bringing the Company's land in cadaster (“Land Book Code” corresponding to the Danish land registration system). Of the Company's total area of 10,606 hectares, the registered area comprise 9,576 hectares at the end of 2022, corresponding to 90 %. The original goal of bringing at least 85 % of the Company's land in cadaster has thus been reached. Previous provision for meeting loss on land in connection with registration in the Land Book Code has been maintained unchanged compared to previous years, with 150 hectares.
Det må forventes, at registrering af det resterende areal med 1. 030 hektar vil strække sig over en flerårig periode. Selskabets ledelse fastholder dog processen omkring registrering, og i 2022 er der administrativt tilført yderligere ressourcer i form af ansættelse af ”land ingeniører” på henholdsvis Videle- og Amarusiten. Deres funktion er at udvikle egne arealer, herunder at bringe jord som for nuværende ikke er i drift – i drift eller udlejning, kompaktering af egne arealer samt ikke mindst afsøge nye muligheder for drift af arealer i form af leje eller køb. I årsrapporten for 2022 er jordbeholdninger, i lighed med tidligere år, indregnet til dagsværdi på grundlag af samlet opdateret valuarvurdering fra 2022 (udført af Darian. ro). Seneste valuarvurdering blev udarbejdet i 2020, og i årsrapporten for 2022 er indregnet en samlet stigning på 16 % (før skat). Under den forudsætning, at selskabets registrerede areal i ”Land Book Code” igennem de senere år er hævet markant samt at adgangen til kortmateriale til stadighed er forbedret, har det for 2022 muliggjort at de reguleringsforhold, som tidligere har været udøvet af den danske ledelse, nu er indarbejdet i de foreliggende uafhængige valuarvurderinger. En afledt konsekvens heraf er, at den historiske usikkerhed som kom til udtryk i revisors påtegning, nu er elimineret, hvorfor årsrapporten for 2022 er uden forbehold eller fremhævelse af forhold.
It should be expected that registration of the remaining land of 1,030 hectares will stretch over a long-term period. However, the Company's Management maintains the process around registration, and additional resources have been added administratively in 2022 in the form of employment of "land engineers" at the Videle and Amaru sites. Their duties are to develop own areas, including to bring land which for now is not being cultivated into operation or lease, compaction of own areas at not least explore new opportunities for operation of land in the form of lease or purchase. In the annual report for 2022, land is recognised, as in previous years, at fair value based on a total updated appraiser's assessment from 2022 (performed by Darian. ro). The most recent appraiser's assessment was prepared in 2020 and in the annual report for 2022, a total increase of 16% (before tax) has been recognised. Under the assumption that the Company's registered land in the Land Book Code through the most recent years has been increased significantly and that the access to map material is constantly improved, it has been made possible in 2022 that the control conditions, which previously have been exercised by the Danish Management, have now been incorporated into the existing independent appraiser's assessments. A derived consequence of this is that the historical uncertainty which was communicated in the auditor's report has now been eliminated, for which reason the annual report for 2022 is without qualifications.
Statement by Management on the annual report
Identifikation af den godkendte årsrapport:Bestyrelsen og direktionen har dags dato behandlet og godkendt årsrapporten for regnskabsåret 1. januar - 31. december 2022 for Agri Invest A/S.
Today the Board of Directors and Executive Board have discussed and approved the Annual Report of Agri Invest A/S for the financial year 1 January - 31 December 2022.
Management's review
Beskrivelse af virksomhedens væsentligste aktiviteter:Væsentligste aktiviteter
Principal activities
Selskabets formål er igennem oprettelse af et eller flere datterselskaber i udlandet at købe og drive landbrugsvirksomhed samt hermed efter bestyrelsens skøn beslægtet virksomhed samt investering i anden form for fast ejendom. Selskabets væsentligste aktiviteter har i lighed med tidligere år bestået af investering og drift af Landbrugsjord i Rumænien samt salg af planteavlsprodukter. Investeringerne og driften foregår i de udenlandske dattervirksomheder, jf. koncernoversigten, side 4. Driften sker via 3 fuldt udbyggede landbrugsdriftsenheder/produktionsites, henholdsvis i Oravita (Vest), Videle (øst) og Amaru (Øst), med et samlet ejerskab af jord med 10. 606 hektar. Datterselskabernes samlede lokale administration er i Bukarest, Rumænien, tillige med administrativt personel på hver site. Den samlede markplan for 2022 udgjorde ca. 10. 454 hektar i drift, med hovedvægt på afgrøderne raps og hvede, tillige med majs og solsikker samt et mindre areal med sojabønner. Kravet til ”MFO afgrøder” opfyldes ved areal med sojabønner, lucerne og anvendelse af efterafgrøder. Markplanen for det kommende produktionsår (2023) tager udspring i en udvidet markplan på ca. 12. 393 hektar, hvor der i efteråret 2022 er tilsået ca. 9. 723 hektar, mod ca. 7. 738 hektar i 2021. Den samlede markplan for kommende produktionsår er udvidet som følge af indgåelse af nye lejeaftaler på jord, tillige med at der i 2023 er indgået aftale om overtagelse af farmsite med tilhørende indlejret jordareal, beliggende i Vanatorii (Øst).
The objectives of the Company are, by establishment of one or more subsidiaries in other countries, to purchase and operate farms and activities herewith associated in the Board of Directors’ opinion, as well as investments in other forms of real estate. The Company’s principal activities were like in previous years to invest in and cultivate agricultural land in Romania, and sale of plant products. The investments and the operations are carried out in the foreign subsidiaries, see the Group structure on page 4. The production is carried out via three fully developed farming entities/production sites, in Oravita (West), Videle and Amaru (East) with a total ownership of land of 10,606 hectares. The aggregate local administration of the subsidiaries in Romania is gathered in Bucharest, with administrative personnel at each site. In 2022, the total field plan covered approx. 10,454 hectares being cultivated, mainly the crops rape and wheat as well as corn, sunflower and a small area with soybeans. The requirement for ”MFO crops” is fulfilled by the area with soybeans, lucerne and use of aftercrops. The field plan for the coming production year (2023) is based on an extended field plan of approx. 12,393 hectares of which 9,723 hectares were sown in autumn 2022, against 7,738 hectares in 2021. The aggregate field plan for the coming production year has been extended as a result of entering new leases of land, as well as a lease of acquiring a farmsite with accompanying embedded land in Vanatorii (East) has been entered in 2023.
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