DI FRONTIER MARKET ENERGY & CARBONFUND K/S - CVR: 33771681

2023, EUR

29.05.2024

Bruttoresultat

Na.

Primær drift

-6.495'

Årets resultat

-6.614'

Aktiver

35.059'

Kortfristede aktiver

82.000

Egenkapital

34.064'

Afkastningsgrad

-19 %

Soliditetsgrad

97 %

Likviditetsgrad

52 %

Resultat

29.05.2024

Årsrapport	2023 29.05.2024	2022 15.06.2023	2021 13.06.2022	2020 21.04.2021	2019 15.05.2020	2018 29.04.2019	2017 12.04.2018	2016 13.06.2017	2015 10.06.2016
Nettoomsætning							0	0	0
Resultat af primær drift	-6.495.000	-18.399.000	1.814.000	-1.329.000	-1.479.000	-1.478.000
Indtægter af kapitalandele (tilknyttede og associerede)				0	0	0
Finansielle indtægter	12.000	4.903.000	1.871.000	891.000	421.000	8.000
Finansieringsomkostninger	-130.000	-46.000	-52.000	-792.000	-38.000	-40.000
Andre finansielle omkostninger				0	0	0
Resultat før skat	0	0	0	0	0	0
Resultat	-6.614.000	-13.542.000	3.633.000	-1.230.000	-1.096.000	-1.510.000
Forslag til udbytte				0	0	0

Aktiver

29.05.2024

Årsrapport	2023 29.05.2024	2022 15.06.2023	2021 13.06.2022	2020 21.04.2021	2019 15.05.2020	2018 29.04.2019
Kortfristede varebeholdninger	0	0	0	0	0	0
Kortfristede tilgodehavender fra salg og tjenesteydelser	0	0	0	524.000	80.000	187.000
Likvider	76.000	530.000	5.512.000	279.000	4.018.000	5.108.000
Kortfristede aktiver	82.000	535.000	5.819.000	803.000	4.098.000	5.295.000
Immaterielle aktiver og goodwill	0	0	0	0	0	0
Finansielle anlægsaktiver				53.404.000	36.855.000	15.891.000
Materielle aktiver	0	0	0	0	0	0
Langfristede aktiver	34.978.000	50.434.000	51.933.000	53.404.000	36.855.000	15.891.000
Aktiver	35.059.000	50.969.000	57.752.000	54.207.000	40.953.000	21.186.000

Aktiver

29.05.2024

Passiver

29.05.2024

Årsrapport	2023 29.05.2024	2022 15.06.2023	2021 13.06.2022	2020 21.04.2021	2019 15.05.2020	2018 29.04.2019
Forslag til udbytte				0	0	0
Egenkapital	34.064.000	49.225.000	56.749.000	53.116.000	39.901.000	20.295.000
Hensatte forpligtelser				0	0	0
Langfristet gæld til banker				0	0	0
Anden langfristet gæld				933.000	902.000	871.000
Langfristede forpligtelser	0	0	0
Kortfristede forpligtelser	32.000	707.000	56.000
Leverandører af varer og tjenesteydelser				0	0	0
Kortfristede forpligtelser				158.000	150.000	20.000
Gældsforpligtelser				1.091.000	1.052.000	891.000
Forpligtelser	995.000	1.744.000	1.003.000	1.091.000	1.052.000	891.000
Passiver	35.059.000	50.969.000	57.752.000	54.207.000	40.953.000	21.186.000

Passiver

29.05.2024

Nøgletal

29.05.2024

Årsrapport	2023 29.05.2024	2022 15.06.2023	2021 13.06.2022	2020 21.04.2021	2019 15.05.2020	2018 29.04.2019
Afkastningsgrad	-18,5 %	-36,1 %	3,1 %	-2,5 %	-3,6 %	-7,0 %
Dækningsgrad
Resultatgrad	Na.	Na.	Na.	Na.	Na.	Na.
Varelagerets omsætningshastighed	Na.	Na.	Na.	Na.	Na.	Na.
Egenkapitals-forretning	-19,4 %	-27,5 %	6,4 %	-2,3 %	-2,7 %	-7,4 %
Payout-ratio				Na.	Na.	Na.
Gældsdæknings-nøgletal	-4.996,2 %	-39.997,8 %	3.488,5 %	-167,8 %	-3.892,1 %	-3.695,0 %
Soliditestgrad	97,2 %	96,6 %	98,3 %	98,0 %	97,4 %	95,8 %
Likviditetsgrad				508,2 %	2.732,0 %	26.475,0 %

Resultat

29.05.2024

Gæld

29.05.2024

Årsrapport

29.05.2024

Nyeste:01.01.2023- 31.12.2023(offentliggjort: 29.05.2024)

Bekræftelse på at årsrapporten er aflagt i overensstemmelse med lovgivningen samt eventuelle standarder, vedtægter eller aftaler:The financial statements have been prepared in accordance with the IFRS Accounting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act.

Beretning

29.05.2024

Dato for ledelsens godkendelse af årsrapporten:2024-03-29

Ledelsespåtegning:Statement by the general partnerThe general partner has today discussed and approved the annual report of DI Frontier Market Energy & Carbonfund K/S for the financial year 1 January – 31 December 2023.

Beskrivelse af usikkerhed ved indregning eller måling:Uncertainty about the measurement of investmentsPortfolio companies are small or medium-sized, unlisted companies which develop or operate projects within renewable energy, energy efficiency, and carbon credit-generating assets in countries in Sub-Saharan Africa. The investments are measured at fair value. As there is no active market for such or similar assets, the fair value of the investments, including receivables from the portfolio companies, is determined using valuation methods and assumptions made by Management. Accordingly, the measurement of the investments, including receivables from the portfolio companies, is by nature subject to uncertainty. The investments are subject to individual risks, including but not limited to local operational risks, environmental risks, political risks, social risks as well as compliance risks and other related risks for development projects within the renewable energy sector in countries in Sub-Saharan Africa. In determining the fair value of the investments, Management considers the impact from these risks. The risks may potentially materialize negatively compared to the investment managers’ expectations, adversely impacting the fair value. Sustainability and DisclosureFrontier Energy is dedicated to developing and implementing projects that are environmentally and socially sustainable. When developing and building a project, Frontier Energy strives to benefit the neighboring communities and to adhere to global best practice, including IFC performance standards. As part of this work, Frontier Energy has a comprehensive ESG risks assessment process including conducting full Environmental & Social Impact Assessments for all projects and further emphasizes community engagement from early phases of project development. The 2023 annual report includes sustainability disclosures in accordance with the Sustainable Finance Disclosures Regulation (SFDR). The requirements are largely based on the latest Regulatory Technical Standards ("RTS") to the SFDR Regulation, which indicate which sustainability related information to be made available to investors through the annual report and how this information is to be presented.

Management's review

Beskrivelse af virksomhedens hovedaktivitet:Principal activitiesDI Frontier Market Energy & Carbonfund K/S is a private equity limited partnership, which was established on 28 June 2011. The objective of DI Frontier Market Energy & Carbonfund K/S is to achieve the highest possible financial return on the commitments of the partners by engaging in the following activitiesmaking, developing and realizing investments in renewable energy, energy efficiency, and carbon credit-generating assets in countries in Sub-Saharan Africa, andpurchase carbon credits and related instruments from portfolio companies and sell these to relevant buyers, such activities to be carried out via a dedicated carbon company or through third party trading agents. DI Frontier Market Energy & Carbonfund K/S has capital commitments totalling EUR 60,512 thousand. An Investment Management Agreement has been entered into with Frontier Investment Management ApS, under which Frontier Investment Management ApS as investment manager is to be responsible for the administration of and for providing investment advisory services to DI Frontier Market Energy & Carbonfund K/S. The limited partnership has therefore no employees.