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Investor Presentaiton

nuuday Management review Financial statements Section 1 Section 2 Section 3 Section 4 Section 5 Section 6 Parent company Statements 4.1 Equity Comments The total authorised number of shares is 400,200 with a par value of DKK 1 per share (increased 100 in 2022 compared to 2021). All issued shares are fully paid up. During 2022, total equity increased by DKK 6,157m to DKK 6,543m due to equity contribution (DKK 6,347m) offset by the loss for the year (DKK 190m). During 2021, total equity decreased by DKK 390m to DKK 386m due to the loss for the year. The parent company statement of changes in equity specifies which reserves are available for distribu- tion. The distributable reserves amounted to DKK 5,208m at 31 December 2022 (2021: DKK (707)m). At the Annual General Meeting, the Board of Directors will not propose any dividend for the financial year 2022. § Accounting policies Dividends Dividends expected to be distributed for the year are recognised in a separate item in equity. Dividends and interim divi- dends are recognised as a liability at the time of adoption by the Annual General Meeting and the meeting of the Board of Directors, respectively. Nuuday Annual Report 2022 68
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