{"id":1176,"date":"2017-04-17T09:26:40","date_gmt":"2017-04-17T09:26:40","guid":{"rendered":"http:\/\/rentabilitet.dk\/opgaver\/?page_id=1176"},"modified":"2018-08-28T13:32:26","modified_gmt":"2018-08-28T13:32:26","slug":"c-niveau-aarsrapport-selskaber","status":"publish","type":"page","link":"https:\/\/rentabilitet.dk\/opgaver\/virksomhedsoekonomi-notater\/c-niveau\/c-niveau-aarsrapport-selskaber\/","title":{"rendered":"\u00c5rsrapport for selskaber"},"content":{"rendered":"<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">\u00c5rsrapporten skal indeholde f\u00f8lgende elementer:<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Hoved og n\u00f8gletalsoversigt<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Ledelsesberetning og ledelsesp\u00e5tegning<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Revisionsp\u00e5tegning<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Anvendt regnskabspraksis<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Resultatopg\u00f8relse<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Balance<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Pengestr\u00f8msopg\u00f8relse<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Noter<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Opg\u00f8relse over bev\u00e6gelser i egenkapitalen<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Eventuelle supplerende beretninger<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">\u00c5rsrapporten indsendes til Erhvervs og Selskabsstyrelsen(selskaber har ikke pligt til at oplyse oms\u00e6tningen)<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">\u00c5rsrapporten er opdelt i regnskabsklasserne A, B, C og D<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Kravene til regnskabsafl\u00e6ggelse afh\u00e6nger af virksomhedens st\u00f8rrelse<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">\u00c5rsregnskabet er en del af \u00e5rsrapporten<\/span><\/li>\n<\/ul>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">\n<p id=\"ogospvI\">\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">Grundl\u00e6ggende krav til \u00e5rsrapporten<\/span><\/p>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Retvisende billede<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">St\u00f8tte regnskabsbrugere i \u00f8konomiske beslutninger<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Relevante og p\u00e5lidelige oplysninger<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Skal udarbejdes i danske kroner, eller andet relevant valuta<\/span><\/li>\n<\/ul>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">\n<p id=\"pFIfEUy\">\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">Ledelsesberetning<\/span><\/p>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Skal udarbejdes af ledelsen i alle mellemstore og store virksomheder<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Er direktionens og bestyrelsens forklaringer til den \u00f8konomiske udvikling i regnskabs\u00e5ret samt deres forventninger til fremtiden<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Skal indeholde f\u00f8lgende:<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Virksomhedens hovedaktiviteter<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Den forventede fremtidige udvikling<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">S\u00e6rlige risici, som virksomheden kan p\u00e5virkes af<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Betydningsfulde h\u00e6ndelser indtruffet efter regnskabs\u00e5rets afslutning <\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Videnresurser, CSR-aktiviteter, p\u00e5virkning af det eksterne milj\u00f8 samt forsknings- og udviklingsaktiviteter<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">Revisionsp\u00e5tegning<\/span><\/p>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Virksomheder i regnskabsklasserne B, C og D skal have deres \u00e5rsrapporter revideret af \u00e9n eller flere revisorer(revisoren skal v\u00e6re statsautoriseret eller registeret revisor)<\/span><\/li>\n<\/ul>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">Anvendt regnskabspraksis<\/span><\/p>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">I afsnittet om anvendt regnskabspraksis redeg\u00f8res for de v\u00e6rdians\u00e6ttelsesmetoder, der er anvendt i \u00e5rsrapporten<\/span><\/li>\n<\/ul>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">Periodisering <\/span><\/p>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Det fremg\u00e5r af \u00e5rsregnskabsloven at man ved udarbejdelse af resultatopg\u00f8relsen skal foretage en periodisering af selskabets indt\u00e6gter og udgifter, dvs. man skal medtage de indt\u00e6gter og udgifter, som vedr\u00f8rer regnskabs\u00e5ret, uanset hvorn\u00e5r betalingen finder sted<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">En periodisering kan v\u00e6re enten aktivitetsbestemt eller tidsbestemt<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Aktivitetsbestemt<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Foretages ved opg\u00f8relse af en handelsvirksomheds vareforbrug<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Fx vareforbrug(kostprisen) skal medtages i den periode hvor varen er solgt<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Tidsbestemt<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Foretages ved opg\u00f8relse af virksomhedens \u00f8vrige omkostninger<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Fx afskrivninger som ren tidsm\u00e6ssigt deles ud over aktivets levetid <\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">Balance<\/span><\/p>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Indregning og m\u00e5ling<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Ved indregning forst\u00e5s, hvilke poster der skal medtages i \u00e5rsregnskabet<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Ved m\u00e5ling forst\u00e5s, hvordan de indregnede poster skal v\u00e6rdians\u00e6ttes<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\">\n<p id=\"RveMBZa\">\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Aktiver<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Jo h\u00f8jere man v\u00e6rdians\u00e6tter et aktiv, jo st\u00f8rre bliver egenkapitalen, og jo lavere man v\u00e6rdians\u00e6tter et aktiv, jo mindre bliver egenkapitalen<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Jo h\u00f8jere man v\u00e6rdians\u00e6tter en g\u00e6ldsforpligtelse, jo lavere bliver egenkapitalen, og jo lavere man v\u00e6rdians\u00e6tter en g\u00e6ldsforpligtelse, jo h\u00f8jere bliver egenkapitalen<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Anl\u00e6gsaktiver<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Er aktiver der er bestemt til l\u00e6ngere tids eje og brug i virksomheden<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Omfatter b\u00e5de immaterielle, materielle og finansielle anl\u00e6gsaktiver<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Anl\u00e6gsaktiver m\u00e5les til kostpris p\u00e5 tidspunktet for indregningen<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Ved afskrivning forst\u00e5s v\u00e6rdiforringelse af et anl\u00e6gsaktiv i en periode<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Immaterielle anl\u00e6gsaktiver<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Aktiver uden fysisk substans, fx goodwill, patenter og udviklingsprojekter<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Goodwill er v\u00e6rdien af virksomhedens navn, kunder mv.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Materielle anl\u00e6gsaktiver<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Omfatter grunde, bygninger, produktionsanl\u00e6g og maskiner samt driftsmateriel og inventar<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Finansielle anl\u00e6gsaktiver<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Best\u00e5r af langfristede tilgodehavender, og langfristede investeringer i v\u00e6rdipapirer<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Oms\u00e6tningsaktiver<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Er aktiver der under virksomhedens normale drift \u00e6ndres i l\u00f8bet af relativ kort tid<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Dvs. det er aktiver der l\u00f8bende \u00e6ndres<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Omfatter varebeholdninger, tilgodehavender, v\u00e6rdipapirer og likvide beholdninger<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Oms\u00e6tningsaktiver m\u00e5les til kostpris p\u00e5 tidspunktet for indregningen<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">G\u00e6ldsforpligtelser<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Omfatter langfristede og kortfristede g\u00e6ldsforpligtelser<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\">\n<p id=\"LEykrAu\">\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">V\u00e6rdians\u00e6ttelse varelager &#8211; kostpris<\/span><\/p>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Faktiske kostpriser<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Gennemsnitskostpriser<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">De senest registrerede kostpriser &#8211; FIFO<\/span><\/li>\n<\/ul>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">Pengestr\u00f8msopg\u00f8relse<\/span><\/p>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Viser \u00e5rets pengestr\u00f8mme fra drifts- investerings- og finansieringsaktiver<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Viser udviklingen i virksomhedens likviditet fra \u00e5rets begyndelse til \u00e5rets slutning<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Indbetalinger og udbetalinger<\/span><\/li>\n<\/ul>\n<p id=\"gBbztPz\">\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">Noter til \u00e5rsregnskabet<\/span><\/p>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Anvendes til at specificere poster i resultatopg\u00f8relse og balance samt til supplerende oplysninger<\/span><\/li>\n<\/ul>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">N\u00e5r man afskriver mere pr. \u00e5r, s\u00e5 falder \u00e5rets resultat, egenkapitalen falder, passiverne falder, og aktivernes v\u00e6rdi falder<\/p>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">At kautionere<\/span><\/p>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Hvis du kautionerer for en anden virksomhed, s\u00e5 h\u00e6fter du for den virksomhed, hvis den g\u00e5r konkurs, dvs. du skal betale virksomhedens l\u00e5n til banken osv. p\u00e5 den m\u00e5de er banken sikret<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">P\u00e5 samme m\u00e5de kan en person ogs\u00e5 kautionere for en person der vil l\u00e5ne penge til sin virksomhed<\/span>\n<p id=\"ZLWSkTQ\">\n<\/li>\n<\/ul>\n\n","protected":false},"excerpt":{"rendered":"<p>\u00c5rsrapporten skal indeholde f\u00f8lgende elementer: Hoved og n\u00f8gletalsoversigt Ledelsesberetning og ledelsesp\u00e5tegning Revisionsp\u00e5tegning Anvendt regnskabspraksis Resultatopg\u00f8relse Balance Pengestr\u00f8msopg\u00f8relse Noter Opg\u00f8relse over bev\u00e6gelser i egenkapitalen Eventuelle supplerende beretninger \u00c5rsrapporten indsendes til Erhvervs og Selskabsstyrelsen(selskaber har ikke pligt til at oplyse oms\u00e6tningen) \u00c5rsrapporten er opdelt i regnskabsklasserne A, B, C og D Kravene til regnskabsafl\u00e6ggelse afh\u00e6nger af virksomhedens<a class=\"moretag\" href=\"https:\/\/rentabilitet.dk\/opgaver\/virksomhedsoekonomi-notater\/c-niveau\/c-niveau-aarsrapport-selskaber\/\"><span class=\"screen-reader-text\">L\u00e6s mere om\u00c5rsrapport for selskaber<\/span>[&#8230;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1364,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c5rsrapport for selskaber - HHX opgaver og notater<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rentabilitet.dk\/opgaver\/virksomhedsoekonomi-notater\/c-niveau\/c-niveau-aarsrapport-selskaber\/\" \/>\n<meta property=\"og:locale\" content=\"da_DK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c5rsrapport for selskaber - HHX opgaver og notater\" \/>\n<meta property=\"og:description\" content=\"\u00c5rsrapporten skal indeholde f\u00f8lgende elementer: Hoved og n\u00f8gletalsoversigt Ledelsesberetning og ledelsesp\u00e5tegning Revisionsp\u00e5tegning Anvendt regnskabspraksis Resultatopg\u00f8relse Balance Pengestr\u00f8msopg\u00f8relse Noter Opg\u00f8relse over bev\u00e6gelser i egenkapitalen Eventuelle supplerende beretninger \u00c5rsrapporten indsendes til Erhvervs og Selskabsstyrelsen(selskaber har ikke pligt til at oplyse oms\u00e6tningen) \u00c5rsrapporten er opdelt i regnskabsklasserne A, B, C og D Kravene til regnskabsafl\u00e6ggelse afh\u00e6nger af virksomhedensL\u00e6s mere om\u00c5rsrapport for selskaber[...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/rentabilitet.dk\/opgaver\/virksomhedsoekonomi-notater\/c-niveau\/c-niveau-aarsrapport-selskaber\/\" \/>\n<meta property=\"og:site_name\" content=\"HHX opgaver og notater\" \/>\n<meta property=\"article:modified_time\" content=\"2018-08-28T13:32:26+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Estimeret l\u00e6setid\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/rentabilitet.dk\/opgaver\/#website\",\"url\":\"https:\/\/rentabilitet.dk\/opgaver\/\",\"name\":\"HHX opgaver og notater\",\"description\":\"F\\u00e5 adgang til 12-tals opgaver samt notater fra forhenv\\u00e6rende hhx elever. 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