Gabriel_Annual_Report_2024-25 - Flipbook - Page 105
CONTENTS // CONSOLIDATED FINANCIAL STATEMENTS AND PARENT COMPANY FINANCIAL STATEMENTS // INDEPENDENT AUDITOR'S REPORT
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
anchoring them to elements in the taxonomy, for financial information required to be tagged using judgement 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.
Our responsibility is to obtain reasonable assurance on
whether the annual report is prepared, in all material
respects, in compliance with the ESEF Regulation based
on the evidence we have obtained, and to issue a report
that includes our opinion. The nature, timing and extent
of procedures selected depend on the auditor’s judgement, including the assessment of the risks of material
departures from the requirements set out in the ESEF
Regulation, whether due to fraud or error.
The procedures include:
• testing whether the annual report is prepared in XHTML
format;
• obtaining an understanding of the company’s iXBRL
tagging process and of internal control over the tagging
process;
• evaluating the completeness of the iXBRL tagging of
the consolidated financial statements;
• evaluating the appropriateness of the company’s use
of iXBRL elements selected from the ESEF taxonomy
and the creation of extension elements where no suitable element in the ESEF taxonomy has been identified;
• evaluating the use of anchoring of extension elements
to elements in the ESEF taxonomy; and
• reconciling the iXBRL tagged data with the audited
consolidated financial statements.
In our opinion, the annual report of Gabriel Holding A/S
for the financial year 1 October 2024 - 30 September
2025 with the file name “GABRIEL-2025-09-30-da.zip”
is prepared, in all material respects, in compliance with
the ESEF Regulation.
Aalborg, 20 November 2025
KPMG
Statsautoriseret Revisionspartnerselskab
CVR no. 25578198
Steffen S. Hansen
State Authorised Public Accountant
mne32737
Mikkel Trabjerg Knudsen
State Authorised Public Accountant
mne34359
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