Land & Leisure Umiddelbart ingen. Nordfyns Bank Umiddelbart ingen

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1 Skattepolitik Land & Leisure Nordfyns Bank SP Group Hjemmesiden: Flügger DLH Andersen & Martini Prime Office Skat Skat af årets resultat, som består af årets aktuelle skat og årets udskudte skat, indregnes i resultatopgørelsen med den del, der kan henføres til årets resultat, og i anden totalindkomst eller direkte på egenkapitalen med den del, der kan henføres til posteringer henholdsvis i anden totalindkomst og direkte på egenkapitalen. Ved beregning af årets aktuelle skat anvendes de på balancedagen gældende skattesatser og -regler.

2 Den udskudte skat opgøres med udgangspunkt i henholdsvis den planlagte anvendelse af det enkelte aktiv og afvikling af den enkelte forpligtigelse. Udskudt skat vedrørende investeringsejendomme opgøres med udgangspunkt i en antagelse om genindvinding ved salg. Udskudt skat beregnes ved anvendelse af skattesatser og -regler i de enkelte lande. Udskudte skatteaktiver, herunder skatteværdien af fremførselsberettigede skattemæssige underskud, måles til den værdi, hvortil aktivet forventes at kunne realiseres, enten ved udligning i skat af fremtidig indtjening eller ved modregning i udskudte skatteforpligtelser indenfor samme juridiske skatteenhed. Udskudt skat, der opstår ved første indregning af et aktivkøb som ikke udgør virksomhedssammenslutning indregnes ikke. Efterfølgende korrektioner til værdien af aktivet, der eliminerer den initialt ikke indregnede udskudte skat, medfører ikke ændring af den udskudte skat. K/S Danske Immobilien er ikke et selvstændigt skattesubjekt, men skattemæssigt transparent. Skatten af Prime Office A/S' 59% ejerandel af K/S Danske Immobilien er derfor indregnet i regnskabet for moderselskabet og koncernen. Ledelsen i Prime Office A/S har ikke kendskab til de øvrige kommanditisters skattemæssige forhold og der er i koncernregnskabet således ikke indregnet de skattemæssige konsekvenser for minoritetsandelen på 41% i K/S Danske Immobilien. Anbefaling Prime Office A/S bestyrelse arbejder målrettet med at identificere selskabets interessenter og kortlægge deres interesser. Selskabets bestyrelse har vedtaget en kommunikationspolitik, der findes på selskabets hjemmeside. Kommunikationspolitikken skal bidrage til at sikre, at oplysningsforpligtelserne fastlagt af Nasdaq Copenhagen A/S efterleves. I henhold til politikken, skal selskabet ledes og udvikles på en måde, der respekterer og tager behørigt hensyn til alle interessenters legitime interesse i selskabet. Det drejer sig primært om aktionærernes interesse i selskabets langsigtede vækst og værdiskabelse, bankrelationers interesse i en sikker og stabil finansiel udvikling, det omgivende samfunds interesse i, at selskabet forvalter sine ressourcer og værdier på en måde, der bidrager til samfundets udvikling og velstand, samt øvrige samarbejdspartneres interesse i udviklingen af en troværdig og stabil forretningsrelation. Selskabet lægger endvidere vægt på, at lejerne i selskabets ejendomme oplever selskabet som en professionel og troværdig udlejer, der agerer på en måde, der bidrager til aktuelle og potentielle lejeres positive indtryk af selskabet. I henhold til kommunikationspolitikken skal alle interessenter have mulighed for at modtage al kursrelevant information om selskabet med passende hyppighed og på en hurtig og effektiv måde inden for rammerne af de børsetiske regler. Dette sikres bl.a. ved hjælp af kvartalsrapporter samt lejlighedsvis afholdelse af møder med investorer, finansanalytikere og pressen. Det skal endvidere

3 sikres, at selskabet opretholder et højt informationsniveau, herunder med oplysninger om selskabets økonomiske og driftsmæssige udvikling. Selskabets kontakt til eksterne interessenter, herunder investorer, aktieanalytikere, pressen, m.fl., varetages af selskabets direktion. Expedit Danske Andelskassers Bank Glunz & Jensen

4 Brd. Klee Salling Bank Blue Vision

5 Monberg & Thorsen Exiqon TAX Tax on the profit for the year comprises the year s current tax and changes in deferred tax. The tax expense relating to the profit/(loss) for the year is recognized in the statement of profit or loss and other comprehensive income, and the tax expense relating to changes directly recognized in equity is recognized directly in equity. Exchange adjustments of deferred tax are recognized as part of the adjustment of deferred tax for the year. Current tax payable and receivable is recognized in the statement of financial position as the tax charge on the year s taxable income, adjusted for tax paid on account. The current tax charge for the year is calculated based on the tax rates and rules applicable at the statement of financial position date. Deferred tax is recognized according to the statement of financial position liability method on all temporary differences between the carrying amount and the tax base of assets and liabilities and is calculated based on the planned use of each asset and settlement of each liability, respectively. Deferred tax is measured using the tax rates and tax rules that are expected to apply when the deferred tax is expected to materialize current tax. Changes in deferred tax as a result of changed tax rates or rules are recognized in the statement of profit or loss and other comprehensive income, unless the deferred tax can be attributed to items previously recognized directly in equity. In that case, the change is also

6 recognized directly in equity or other comprehensive income.(s. 39 i års) Newcap Totalbanken Arkil Holding Arkil Holdings ledelse fører en aktiv og åben dialog med selskabets interessenter for at styrke selskabets forhold til interessenterne. Selskabets årsrapport og hjemmeside indeholder blandt andet oplysninger om selskabets politikker, god selskabsledelse samt redegørelse om selskabets samfundsansvar. cbrain Migatronic Brøndby IF Admiral Capital Columbus In April 2014 the Board of Directors adopted an amended Investor Relations and Information policy, which is available on under Investor. All information which is considered essential for shareholders and the financial market to assess the company and its activities are

7 published as soon as possible in accordance with the rules of NASDAQ Mols-Linien Djurslands Bank Skjern Bank

8 Nordic Shipholders Gyldendal Gyldendal lægger vægt på gode relationer og åben dialog med selskabets mange forskellige interessenter, ikke mindst med forfattere og andre ophavsmænd, medarbejdere, pressen, analytikere og aktionærer. Bestyrelsen har vedtaget en politik for relationer til selskabets interessenter, og i henhold hertil varetager direktionen i samarbejde med bestyrelsesformanden kommunikationen med investorer og analytikere. Skako Industries A/S F.E. Bording Luxor

9 PARKEN Sport & Entertainment RTX Telecom 10 SELSKABSSKAT Anvendt regnskabspraksis Årets skat, som består af årets aktuelle skat og ændring af udskudt skat, indregnes i resultatopgørelsen med den del, der kan henføres til årets resultat, og i anden totalindkomst eller direkte på egenkapitalen med den del, der kan henføres til posteringer henholdsvis i anden totalindkomst eller direkte på egenkapitalen. Aktuelle skatteforpligtelser, henholdsvis tilgodehavende aktuel skat, indregnes i balancen opgjort som beregnet skat af årets skattepligtige indkomst, reguleret for betalt acontoskat. Ved beregning af årets aktuelle skat anvendes de på balancedagen gældende skattesatser. Udskudt skat indregnes efter den balanceorienterede gældsmetode af alle midlertidige forskelle mellem regnskabsmæssige og skattemæssige værdier af aktiver og forpligtelser. Den udskudte skat opgøres med udgangspunkt i den planlagte anvendelse af det enkelte aktiv henholdsvis afvikling af den enkelte forpligtelse. Udskudt skat måles ved anvendelse af de skattesatser og skatteregler i de respektive lande, der forventes at gælde, når den udskudte skat forventes udløst som aktuel skat. Udskudte skatteaktiver, herunder skatteværdien af fremførselsberettigede skattemæssige underskud, indregnes i balancen med den værdi,

10 hvortil aktivet forventes at kunne realiseres, enten ved modregning i udskudte skatteforpligtelser eller som nettoskatteaktiver til modregning i fremtidige positive skattepligtige indkomster. Det revurderes på hver balancedag, hvorvidt det er sandsynligt, at der i fremtiden vil blive frembragt tilstrækkelig skattepligtig indkomst til, at det udskudte skatteaktiv vil kunne udnyttes. Scandinavian Brake Systems Der foretages regulering af udskudt skat vedrørende foretagne elimineringer af urealiserede koncerninterne avancer og tab. Udskudt skat måles på grundlag af de skatteregler og skattesatser i de respektive lande, der med balancedagens lovgivning vil være gældende, når den udskudte skat forventes udløst som aktuel skat. Ændring i udskudt skat som følge af ændringer i skattesatser indregnes i årets Totalindkomst. Santa Fe Group Corporation tax and deferred tax The tax for the year consists of current tax and changes in deferred tax for the year. The tax for the year is recognised in the income statement, other comprehensive income or equity. Deferred tax is measured using the balance sheet liability method on all temporary differences between the carrying amount and the tax base of assets and liabilities. However, deferred tax is not recognised on temporary differences relating to goodwill, which is not deductible for tax purposes and on other items where temporary differences, apart from business combinations, arise at the date of acquisition without affecting either profit/ loss for the year or taxable income. Deferred tax is measured at the tax rates (and in accordance with the tax rules) applicable in the respective countries at the date when the deferred tax is expected

11 to be realised or the deferred tax liability is settled. Deferred tax assets are recognised to the extent that it is probable that future taxable income will be available against which the temporary differences can be used. Adjustment is made for deferred tax concerning unrealised intercompany profits and losses eliminated. Changes in deferred tax due to changed tax rates are recognised in the income statement. Deferred tax is provided on temporary differences arising on investments in subsidiaries, except where the timing of the reversal of the temporary difference is controlled by the Santa Fe Group, and it is probable that the temporary difference will not reverse in the foreseeable future. (s. 43 i års) Møns Bank Bioporto Taxation The parent company is taxed jointly with its domestic subsidiaries. The jointly taxed Danish enterprises are taxed under the Danish on-account tax scheme. Current tax for jointly-taxed companies is recognised in each individual company. All jointly-taxed companies are covered by the joint-taxation liability. See Tax payable and deferred tax in the consolidated financial state-ments. Fynske Bank Skat Årets skat, der omfatter skat af årets skattepligtige indkomst, regulering af udskudt skat samt regulering af tidligere års skat, indregnes i resultatopgørelsen med den del, der kan henføres til årets resultat og i anden totalindkomsst med den del, der kan henføres til anden totalindkomst. Udskudt skat beregnes af midlertidige forskelle mellem regnskabsmæssige og skattemæssige værdier på grundlag af de skatteregler og skattesatser, der med balancedagens lovgivning vil være gældende

12 når den udskudte skat forventes udløst som aktuel skat. Stylepit TK Development Bestyrelsen har vedtaget en IR politik der er tilgængelig på selskabets hjemmeside. Bestyrelsen har herudover vedtaget en skattepolitik. Bestyrelsen vurderer løbende selskabets politikker således at disse er i overensstemmelse med interessenternes behov. BoConcept Holding BoConcept har udarbejdet og bestyrelsen vedtaget politikker til håndtering af forhold til selskabets stakeholders. (governance) Udskudt skat måles på grundlag af de skatteregler og skattesatser i de respektive lande, der med balancedagens lovgivning vil være gældende, når den udskudte skat forventes udløst som aktuel skat.(s. 44 års) ChemoMetec United International Enterprises Ltd

13 Nordjyske Bank IC Group Jutlander Bank Højgaard Holding Solar

14 Sparekassen Sjælland Tivoli Udskudt skat måles på grundlag af de skatteregler og skattesatser, der med balancedagens lovgivning vil være gældende, når den udskudte skat forventes udløst som aktuel skat. Ændring i udskudt skat som følge af ændringer i skattesatser indregnes i resultatopgørelsen.(s. 28 i års) Bestyrelsen identificerer selskabets vigtigste interessenter samt deres væsentligste interesser i forhold til selskabet ved at følge selskabet tæt og ved at have en tæt dialog med direktionen. Bestyrelsen har endvidere vedtaget en CSR-politik, som afspejler selskabets politikker for interessenter. (Governance rapport) Novo Nordisk

15 H+H International Accounting policies

16 Tax on profit comprises current tax and changes in deferred tax for the year. The portion that relates to profit for the year is recognised in the income statement, and the portion that can be attributed to items in other comprehensive income or directly in equity is recognised in other comprehensive income or directly in equity. H+H International A/S is taxed jointly with all its Danish subsidiaries. The current Danish income tax is allocated among the jointly taxed companies in proportion to their taxable income. Subsidiaries that utilise tax losses in other subsidiaries pay joint taxation contributions to the parent company equivalent to the tax base of the utilised losses, while subsidiaries with tax losses that are utilised by other subsidiaries receive joint taxation contributions from the parent company equivalent to the tax base of the tax losses utilised (full absorption). The jointly taxed companies are taxed under the tax prepayment scheme. Where the H+H Group receives a tax deduction in the calculation of taxable income in Denmark or abroad as a result of sharebased payment schemes, the tax effect of these schemes is recognised in tax on profit. If the total deduction exceeds the total remuneration expense, the tax effect of the excess deduction is recognised directly in equity. The parent company is the administration company for the jointly taxed Danish companies. Pursuant to the rules on this contained in the Danish Corporation Tax Act, all companies that are jointly taxed are thus liable to withhold tax at source on interest, royalties and dividends for the jointly taxed companies for contingent liabilities. The Group s Danish companies are further jointly and severally liable for joint registration of VAT.(s. 53 i års) NNIT A/S Vestjysk Bank Brdr. Hartmann Ambu

17 Danske Bank A.P. Møller - Mærsk The committee recommends that the board of directors adopt policies on the company s relationship with its stakeholders, including shareholders and other investors, and that the board ensures that the interests of the stakeholders are respected in accordance with company policies. Comment: The Company has adopted policies on the relationship with its stakeholders. The policies can be found in The Maersk Group s Group Policies, which lay down basic business principles based on the Company s fundamental values, The Maersk Group Values ( The Group Policies describe, among other things, the Company s commitment to continuously improve its deliverables by including economic, environmental and social aspects in its decisions and actions, to pursue relationships which are beneficial to the Company, its customers, suppliers and partners, and to understand customers, supply chains and the societies in which the Company operates. The Group Policies are supplemented by mandatory standards amongst others on Health Safety and Environment, Responsible Procurement, Anti-corruption, Labour Standards, Sustainability Reporting and Interaction with Governments and Public Authorities. The Maersk Group Values (Constant Care, Humbleness, Uprightness, Our Employees and Our Name) apply to the Company as well as its employees activities relating to the Company s stakeholders.

18 In addition, the Board of Directors has adopted a tax policy which is subject to revision at least every two years. The Audit Committee is in charge of monitoring the tax policy on Group level and will propose changes to the tax policy when deemed necessary. Genmab Novozymes

19 Coloplast Skattepolitik:

20 Pandora A/S Vestas Wind Systems

21 Carlsberg Ringkjøbing Landbobank Matas Spar Nord Bank Torm

22 Alm. Brand Københavns Lufthavne CPH har i 2015 vedtaget en skattepolitik, som er forankret i Revisions- og risikoudvalget. KONCERNSTRUKTUR, EJERSKAB, SKATTESTRATEGI CPH driver med sine dattervirksomheder to lufthavne i Danmark og ejer et hotel i Danmark og er således primært skattepligtig i Danmark. Herudover er en associeret virksomhed i Danmark selvstændigt skattepligtig. 57,7% af aktierne i CPH ejes af Copenhagen Airports Denmark ApS (CAD). CAD er indirekte kontrolleret af Kastrup Airports Parent ApS (KAP), der er det øverste danske holdingselskab, som CPH er sambeskattet med. KAP er som administrationsselskab i sambeskatningen ansvarlig for indlevering af selvangivelser og for kommunikationen med de danske skattemyndigheder, for så vidt angår selskabsskat. CPH rapporterer i denne forbindelse til KAP. CPHs skattepolitik vedrørende selskabsskat gælder udelukkende Københavns Lufthavne A/S og dets dattervirksomheder ikke holdingselskaberne. (s. 46 i års) Bang & Olufsen Zealand Pharma SAS AB Veloxis Pharmaceuticals

23 Schouw & Co. Novozymes Novozymes overall tax strategy and transfer-pricing policy support a positive tax contribution to society and governments in the countries in which Novozymes operates. Novozymes continuously works to fulfill our tax obligations in the countries where we operate. We seek to obtain a competitive tax level in a fair and responsible way, and with full regard to national and international laws and regulations. Besides taxes, our economic contributions consist of duties, VAT, employee taxes, employee pension and benefit programs, procurement from local vendors and job creation, among others. In 2015, Novozymes incurred taxes as corporate income taxes, and other taxes and duties came to approximately DKK 1,425 million. In addition, Novozymes collected and withheld tax contributions on dividends and wages totaling approximately DKK 1,275 million. Novozymes total tax contribution therefore amounted to approximately DKK 2,700 million, compared with approximately DKK 2,425 million in DSV FLSmidth & Co

24 Jyske Bank Royal Unibrew H Lundbeck

25 GN Store Nord William Demant Holding Sydbank Tryg Topdanmark D/S Norden The Company s current tax consists of tax paid according to the regulations of the Danish Tonnage Tax Act for shipping activities and according to general tax regulations for net financial income and other activities. Other activities comprise of letting of the Company s domicile and management income. Shipping activities are taxed on the basis of the net tonnage (vessels) which the parent company has at its disposal. Based on the parent company s planned use of vessels and recovery of reversed depreciation, respectively, the tonnage tax regime does not result in a liability, hence it does not result in any deferred tax in the statement of financial position. The liability is merely a contingent liability. Other activities of the Group and the parent company are not subject to deferred tax either. Bavarian Nordic Intet Nordea

26 Chr. Hansen Holding TAXES AND TRANSFER PRICING Chr. Hansen is a global business that operates in multiple jurisdictions with different tax rules and regulations. It is the Company s intention always to fulfill the tax requirements in all countries where business is conducted. Chr. Hansen constantly works on creating tax awareness in the organization and has defined clear roles and responsibilities between line management, local finance and the Group Tax function. However, tax and transfer pricing disputes do arise from time to time as cross-border transactions receive increasing attention from local tax authorities. Group Tax ensures compliance with the Group s tax position. In cooperation with tax advisors, requests from local tax authorities are met, and a positive dialogue with local tax authorities is pursued in order to prevent disputes. The Group Tax function constantly strives to support the business activities worldwide in the best possible way. (s. 30 i års) ISS Scandinavian Tobacco Group A/S