Annual Report 2023 (eng) - Flipbook - Side 53
INDUSTRIENS PENSIONSFORSIKRING A/S ÅRSRAPPORT 2023
Independent auditor's
report
TO THE SHAREHOLDERS OF
INDUSTRIENS PENSIONSFORSIKRING
A/S
Our opinion
In our opinion, the Financial Statements give a
true and fair view of the Company’s financial
position at 31 December 2023 and of the results
of the Company’s operations for the financial
year 1 January to 31 December 2023 in
accordance with the Danish Financial Business
Act.
Our opinion is consistent with our Auditor’s
Long-form Report to the Audit Committee and
the Board of Directors.
What we have audited
The Financial Statements of Industriens
Pensionsforsikring A/S for the financial year 1
January to 31 December 2023 comprise income
statement and other comprehensive income,
balance sheet, statement of changes in equity
and notes, including summary of significant
accounting policies (“Financial Statements”).
Basis for our opinion
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.
INDEPENDENT AUDITOR'S REPORT
resolution for a total period of uninterrupted
engagement of eight years including the
financial year 2023.
Key audit matters
Key audit matters are those matters that, in our
professional judgement, were of most
significance in our audit of the Financial
Statements for 2023. These matters were dealt
with as part of our audit of the financial
statements as a whole, and in the preparation of
our opinion on them. We express no separate
opinion on these matters.
We believe that the audit evidence we have
obtained is sufficient and appropriate to provide
a basis for our opinion.
Independence
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. We have
also fulfilled our other ethical responsibilities in
accordance with these requirements and the
IESBA Code.
To the best of our knowledge and belief,
prohibited non-audit services referred to in
Article 5(1) of Regulation (EU) no. 537/2014 were
not provided.
Appointment
We were first appointed auditors of Industriens
Pensionsforsikring A/S on 26 April 2016 for the
financial year ending 31 December 2016. We
have been reappointed annually by shareholder
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