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Investor Presentaiton

Novo Nordisk Annual Report 2023 Financial statements of the parent company 8 Financial assets Amounts owed Investment in Other DKK million Cost at the beginning of the year Investments during the year Investments in subsidiaries by affiliated companies associated company securities and investments 2023 2022 9 Other receivables and prepayments Other receivables and prepayments includes prepayments of DKK 5,375 million, primarily related to prepaid contract manufacturing and R&D activities 54,660 4,975 105 757 60,497 53,987 10 Share capital 5,170 800 124 6,094 6,697 Divestments and repayments during the year (29) (3,328) (63) (3,420) (187) For information on share capital, refer to note 4.3 to the consolidated financial statements. Cost at the end of the year 59,801 2,447 105 818 63,171 60,497 Value adjustments at the beginning of the year 34,407 292 90 (268) 34,521 35,933 11 Derivatives Profit/(loss) before tax 18,112 18,112 19,713 Share of result after tax in associated company (38) (38) (4) Income taxes on profit for the year (1,332) (1,332) (1,596) For information on derivative financial instruments, refer to note 4.5 to the consolidat- ed financial statements. All derivatives in the group are entered into with Novo Nordisk A/S as the counterpart. Market value adjustment Dividends received (6) (6) Divestments during the year Effect of exchange rate adjustment charged to the income statement Effect of exchange rate adjustment charged to equity Other adjustments Value adjustments at the end of the year Unrealised internal profit at the beginning of the year Unrealised internal profit movements in the year Effect of exchange rate adjustment charged to equity Unrealised internal profit at the end of the year (9,127) 29 (271) (2,285) 1,467 41,271 21 (9,127) (135) (23,305) 12 Borrowings 25 25 54 DKK million (96) (367) 220 Within 1 year (2,285) 1,768 1-5 years 1,467 1,927 More than 5 years 62 52 (345) 40,999 34,521 Total borrowings 2023 2022 5,072 169 12,889 12,627 3,966 8,572 21,927 21,368 (16,712) (16,712) (18,356) Borrowings mainly consist of loans from Novo Nordisk Finance (Netherlands) B.V. (807) 892 (16,627) 84,445 (807) 1,121 related to issuance of Eurobonds. 892 523 (16,627) (16,712) 2,468 157 473 87,543 78,306 Carrying amount at the end of the year For a list of companies in the Novo Nordisk Group, refer to note 5.7 to the consolidated financial statements. 110
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