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Group
Parent company
(DKKm)
2023
2022
2023
2022

13. Bonds at fair value etc.

Listed
10,712
10,245
10,712
10,245
Unlisted
3
3
3
3
Total
10,715
10,248
10,715
10,248

14. Shares, etc.

Unlisted shares at fair value
1
10
1
1
Total
1
10
1
1

15. Investments in associates

Cost, beginning of year
13
58
13
58
Disposals
-13
-45
-13
-45
Cost, end of year
0
13
0
13
Revaluations and impairment, beginning of year
-5
-23
-5
-23
Revaluations and impairment for the year
0
5
0
5
Disposals
5
13
5
13
Revaluations and impairment, end of year
0
-5
0
-5
Total
0
8
0
8

16. Investment properties

Investment properties
Fair value, beginning of year
12
10
12
10
Additions
0
0
0
0
Disposals
0
0
0
0
Value adjustment
-1
2
-1
2
Fair value, end of year
11
12
11
12
Net income from investment properties amounted to an operating surplus of DKK 0 million (2022: DKK 0 million).
Properties are valued by the Group’s own as well as external expert valuers. The value is calculated on the basis of the net return expected and on the basis of the determined rate of return and expected selling price.

17. Purchase price adjustment (earn-out)

Beginning of year
271
259
Additions during the year
6
12
Disposals during the year
0
0
End of year
277
271