Type af revisorbistand:Auditor's report on audited financial statements
Navn på revisionsvirksomhed:KPMG
Revisionsvirksomhedens CVR-nr.:25578198
Virksomhedens regnskabsklasse:Reporting class B
Grundlag for konklusion (revision):We were appointed auditors of the Company on 31 January 2024 and therefore did not audit the investment properties for the financial year 2022 . The preceding auditor identified a material misstatement in the financial statements as of 31 December 2022 related to an overstatement of the fair value of the investment properties and the corresponding fair value adjustment of DKK 55,697 thousand. As of 31 December 2022, the Company’s investment properties were recognized in the balance sheet at a fair value of DKK 215,800 thousand with a corresponding fair value adjustment in the profit and loss statement of DKK 55,697 thousand. In our opinion Management has calculated the fair value of the investment properties based on future development of the properties needing construction rights, which were not realizable . In our opinion the misstatement identified by the preceding auditor was not fully accurate and the investment properties as of 31 December 2022 should have been recognized at a fair value of DKK 28,900 thousand with a corresponding fair value adjustment of DKK -186,900 thousand in the profit and loss statement. As a consequence, the investment properties in the balance sheet should have been reduced with DKK 186,900 thousand, while result for the year, equity and tax on result for the year should have been reduced with DKK 145,782 thousand, DKK 145,782 thousand and DKK 41,118 thousand respectively. The misstatement has not been adjusted in the comparative figures of the financial statements. As of 31 December 2023, the Company’s investment properties are recognized in the balance sheet at fair value of DKK 24,800 thousand with a corresponding fair value adjustment in the profit and loss statement of DKK -193,621 thousand. Since the majority of the fair value adjustment in our opinion should have been recognized in 2022, DKK 186,900 thousand of the negative fair value adjustment has wrongly impacted the profit and loss statement in 2023. As a consequence, the fair value adjustment and the result for the year 2023 should have been increased by DKK 186,900 thousand while tax on result for the year 2023 should have been increased by DKK 41,118 thousand. Equity as of 31 December 2023 is neither over- nor understated as a result of this matter. We conducted our audit in accordance with International Standards on Auditing (ISAs) and the 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 our report. We are independent of the Company 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 qualified opinion.
Konklusion (revision):We have audited the financial statements of Real Danmark Ejendomme VI ApS for the financial year 1 January - 31 December 2023, comprising income statement, balance sheet, statement of changes in equity and notes, including accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act. In our opinion, except for the effects on current year and comparative figures of the matters described in the "Basis for Qualified Opinion" section of our report, the financial statements give a true and fair view of the Company's assets, liabilities and financial position at 31 December 2023 and of the results of the Company's operations and for the financial year 1 January - 31 December 2023 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on the Management's reviewManagement is responsible for the Management's review. Our opinion on the financial statements døs not cover the Management's review, 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's review and, in doing so, consider whether the Management's review is materially inconsistent with the financial 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 the work we have performed, we conclude that the Management's review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statement Act. We did not identify any material misstatement of the Management's review.
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