ANNUAL REPORT 2021
LUNDBECK
ANNUAL REPORT 2021
= CONTENTS
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INDEPENDENT
AUDITOR'S
REPORTS
CONTINUED
or conditions may cause the Group or the Parent company to cease
to continue as a going concern.
• Evaluate the overall presentation, structure and content of the
financial statements, including the disclosures, and whether the
financial statements represent the underlying transactions and events
in a manner that gives a true and fair view.
• Obtain sufficient appropriate audit evidence regarding the financial
information of the entities or business activities within the group to
express an opinion on the consolidated financial statements. We are
responsible for the direction, supervision and performance of the
group audit. We remain solely responsible for our audit opinion.
We communicate with those charged with governance regarding,
among other matters, the planned scope and timing of the audit and
significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
We also provide those charged with governance with a statement that
we have complied with relevant ethical requirements regarding
independence, and to communicate with them all relationships and
other matters that may reasonably be thought to bear on our
independence, and where applicable, actions taken to eliminate threats
or safeguards applied.
From the matters communicated with those charged with governance,
we determine those matters that were of most significance in the audit
of the financial statements of the current period and are therefore the
key audit matters. We describe these matters in our auditor's report
unless law or regulation precludes public disclosure about the matter or
when, in extremely rare circumstances, we determine that a matter
should not be communicated in our report because the adverse
consequences of doing so would reasonably be expected to outweigh
the public interest benefits of such communication.
Report on compliance with the ESEF Regulation
As part of our audit of the financial statements we performed
procedures to express an opinion on whether the Annual Report of H.
Lundbeck A/S for the financial year 1 January to 31 December 2021
with the filename HLUNDBECK-2021-12-31-en.zip is prepared, in all
material respects, in compliance with the Commission Delegated
Regulation (EU) 2019/815 on the European Single Electronic Format
(ESEF Regulation) which includes requirements related to the
preparation of the annual report in XHTML format and iXBRL tagging
of the consolidated financial statements.
Management is responsible for preparing an annual report that
complies with the ESEF Regulation. This responsibility includes:
• The preparing of the annual report in XHTML format;
• The selection and application of appropriate iXBRL tags, including
extensions to the ESEF taxonomy and the anchoring thereof to
elements in the taxonomy, for all financial information required to be
tagged using judgment where necessary;
.
Ensuring consistency between iXBRL tagged data and the
consolidated financial statements presented in human-readable
format; and
For such internal control as Management determines necessary to
enable the preparation of an annual report that is compliant with the
ESEF Regulation.View entire presentation