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Godkendt Årsrapport for FCM Holding 2014/2015

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Godkendt Årsrapport for FCM Holding 2014/2015 FCM Holding A/S Kaj Zartows Vej 5, DK-7400 Herning Årsrapport for 1. juli 2014 - 30. juni 2015 Annual Report for 1 July 2014 - 30 June 2015 CVR-nr. 83 56 74 14 Årsrapporten er fremlagt og godkendt på selskabets ordi- nære generalforsamling den 29/11 2015 The Annual Report was presented and adopted at the Annual General Meeting of the Company on 29/11 2015 Albert Kusk Dirigent Chairman Indholdsfortegnelse Contents Side Page Påtegninger Management’s Statement and Auditor’s Report Ledelsespåtegning 1 Management’s Statement Den uafhængige revisors erklæringer 3 Independent Auditor’s Report on the Financial Statements and the Consolidated Financial Statements Ledelsesberetning Management’s Review Selskabsoplysninger 6 Company Information Hoved- og nøgletal 7 Financial Highlights Ledelsesberetning 9 Management’s Review Koncern- og årsregnskab Consolidated and Parent Company Financial Statements Resultatopgørelse 1. juli - 30. juni 35 Income Statement 1 July - 30 June Balance 30. juni 37 Balance Sheet 30 June Pengestrømsopgørelse 1. juli - 30. juni 41 Cash Flow Statement 1 July - 30 June Noter til årsrapporten 43 Notes to the Annual Report Regnskabspraksis 58 Accounting Policies Ledelsespåtegning Management’s Statement Bestyrelse og direktion har dags dato behandlet og The Executive Board and Board of Directors have godkendt årsrapporten for regnskabsåret 1. juli 2014 today considered and adopted the Annual Report - 30. juni 2015 for FCM Holding A/S. of FCM Holding A/S for the financial year 1 July 2014 - 30 June 2015. Årsrapporten er aflagt i overensstemmelse med års- The Annual Report is prepared in accordance regnskabsloven. with the Danish Financial Statements Act. Årsregnskabet og koncernregnskabet giver efter In our opinion the Financial Statements and the vores opfattelse et retvisende billede af selskabets og Consolidated Financial Statements give a true koncernens aktiver, passiver og finansielle stilling pr. and fair view of the financial position at 30 June 30. juni 2015 samt af resultatet af selskabets og 2015 of the Company and the Group and of the koncernens aktiviteter og pengestrømme for results of the Company and Group operations 2014/15. and cash flows for 2014/15. Ledelsesberetningen indeholder efter vores opfattel- In our opinion, Management's Review includes a se en retvisende redegørelse for de forhold, beret- true and fair account of the matters addressed in ningen omhandler. the Review. 1 Ledelsespåtegning Management’s Statement Årsrapporten indstilles til generalforsamlingens We recommend that the Annual Report be adop godkendelse. ted at the Annual General Meeting. Herning, den 22. oktober 2015 Herning, 22 October 2015 Direktion Executive Board Hans Krabbe Claus Steinlein Jacob Ørngreen Jørgensen kommunikationsdirektør sportsdirektør kommerciel dirketør Communication Director Sports Director Commercial Director Bestyrelse Board of Directors Rasmus Frøkiær Ankersen Johny Kurt Rune Nityajit Saidev Raj formand næstformand Chairman Deputy Chairman Sten Hedelund Hessel Clifford Crown 2 Den uafhængige revisors erklæringer Independent Auditor’s Report on the Financial Statements and the Consoli- dated Financial Statements Til kapitalejerne i FCM Holding A/S To the Shareholders of FCM Holding A/S Påtegning på årsregnskabet og kon- Report on the Financial Statements cernregnskabet and the Consolidated Financial Statements Vi har revideret årsregnskabet og koncernregnskabet We have audited the Financial Statements and for FCM Holding A/S for regnskabsåret 1. juli 2014 - the Consolidated Financial Statements of FCM 30. juni 2015, der omfatter resultatopgørelse, Holding A/S for the financial year 1 July 2014 - balance, pengestrømsopgørelse, noter og anvendt 30 June 2015, which comprise income statement, regnskabspraksis. Årsregnskabet og koncernregnska- balance sheet, cash flow statement, notes and bet udarbejdes efter årsregnskabsloven. summary of significant accounting policies. The Financial Statements and the Consolidated Finan- cial Statements are prepared in accordance with the Danish Financial Statements Act. Ledelsens ansvar for årsregnskabet og kon- Management’s Responsibility for the cernregnskabet Financial Statements and the Consolidated Financial Statements Ledelsen har ansvaret for udarbejdelsen af et års- Management is responsible for the preparation of regnskab og et koncernregnskab, der giver et ret- Financial Statements and the Consolidated Finan- visende billede i overensstemmelse med årsregn- cial Statements that give a true and fair view in skabsloven. Ledelsen har endvidere ansvaret for den accordance with the Danish Financial Statements interne kontrol, som ledelsen anser nødvendig for at Act, and for such internal control as Management udarbejde et årsregnskab og et koncernregnskab determines is necessary to enable the preparation uden væsentlig fejlinformation, uanset om denne of Financial Statements and Consolidated Finan- skyldes besvigelser eller fejl. cial Statements that are free from material mis- statement, whether due to fraud or error. Revisors ansvar Auditor’s Responsibility Vores ansvar er at udtrykke en konklusion om års- Our responsibility is to express an opinion on the regnskabet og koncernregnskabet på grundlag af Financial Statements and the Consolidated Finan- vores revision. Vi har udført revisionen i overens- cial Statements based on our audit. We stemmelse med internationale standarder om revi- conducted our audit in accordance with Inter- sion og yderligere krav ifølge dansk revisorlovgiv- national Standards on Auditing and additional ning. Dette kræver, at vi overholder etiske krav samt requirements under Danish audit regulation. This planlægger og udfører revisionen for at opnå høj requires that we comply with ethical require- grad af sikkerhed for, om årsregnskabet og koncern- ments and plan and perform the audit to obtain regnskabet er uden væsentlig fejlinformation. reasonable assurance whether the Financial Statements and the Consolidated Financial State- ments are free from material misstatement. En revision omfatter udførelse af revisionshand- An audit involves performing audit procedures to 3 Den uafhængige revisors erklæringer Independent Auditor’s Report on the Financial Statements and the Consoli- dated Financial Statements linger for at opnå revisionsbevis for beløb og oplys- obtain audit evidence about the amounts and dis- ninger i årsregnskabet og koncernregnskabet. De closures in the Financial Statements and the Con- valgte revisionshandlinger afhænger af revisors vur- solidated Financial Statements. The procedures dering, herunder vurdering af risici for væsentlig selected depend on the auditor’s judgment, inclu- fejlinformation i årsregnskabet og koncernregnska- ding the assessment of the risks of material mis- bet, uanset om denne skyldes besvigelser eller fejl. statement of the Financial Statements and the Ved risikovurderingen overvejer revisor intern Consolidated Financial Statements, whether due kontrol, der er relevant for virksomhedens udarbej- to fraud or error. In making those risk assess- delse af et årsregnskab og et koncernregnskab, der ments, the auditor considers internal control giver et retvisende billede. Formålet hermed er at relevant to the Company’s preparation of Finan- udforme revisionshandlinger, der er passende efter cial Statements and Consolidated Financial State- omstændighederne, men ikke at udtrykke en kon- ments that give a true and fair view in order to klusion om effektiviteten af virksomhedens interne design audit procedures that are appropriate in kontrol. En revision omfatter endvidere vurdering the circumstances, but not for the purpose of af, om ledelsens valg af regnskabspraksis er pas- expressing an opinion on the effectiveness of the sende, og om ledelsens regnskabsmæssige skøn er Company’s internal control. An audit also in- rimelige, samt en vurdering af den samlede præsen- cludes evaluating the appropriateness of accoun- tation af årsregnskabet og koncernregnskabet. ting policies used and the reasonableness of accounting estimates made by Management, as well as evaluating the overall presentation of the Financial Statements and the Consolidated Finan- cial Statements. Det er vores opfattelse, at det opnåede revisionsbevis We believe that the audit evidence we have er tilstrækkeligt og egnet som grundlag for vores obtained is sufficient and appropriate to provide konklusion. a basis for our audit opinion. Revisionen har ikke givet anledning til forbehold. Our audit has not resulted in any qualification. Konklusion Opinion Det er vores opfattelse, at årsregnskabet og koncern- In our opinion, the Financial Statements and the regnskabet giver et retvisende billede af selskabets Consolidated Financial Statements give a true og koncernens aktiver, passiver og finansielle stilling and fair view of the financial position of the pr. 30. juni 2015 samt af resultatet af selskabets og Company and the Group at 30 June 2015 and of koncernens aktiviteter og pengestrømme for regn- the results of the Company and the Group skabsåret 1. juli 2014 - 30. juni 2015 i overensstem- operations and cash flows for the financial year 1 melse med årsregnskabsloven. July 2014 - 30 June 2015 in accordance with the Danish Financial Statements Act. 4 Den uafhængige revisors erklæringer Independent Auditor’s Report on the Financial Statements and the Consoli- dated Financial Statements Udtalelse om ledelsesberetningen Statement on Management’s Review Vi har i henhold til årsregnskabsloven gennemlæst We have read Management’s Review in accor-
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