Disclosure Of Material Accounting Policy Information [Text Block]

Københavns Lufthavne - Filing #1382214

Concept	2022-01-01 to 2022-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for borrowing costs [text block]	Accounting policies
Description of accounting policy for borrowings [text block]	Accounting policies
Description of accounting policy for cash flows [text block]	Cash flow statement
Description of accounting policy for construction in progress [text block]	Cost also includes interest expenses
Description of accounting policy for deferred income tax [text block]	Deferred tax is calculated according to the balance sheet liability method on all tempo
Description of accounting policy for depreciation expense [text block]	Accounting policies
Description of accounting policy for dividends [text block]	Equity
Description of accounting policy for earnings per share [text block]
Description of accounting policy for employee benefits [text block]	Accounting policies
Description of accounting policy for expenses [text block]	Accounting policies
Description of accounting policy for finance costs [text block]	Accounting policies
Description of accounting policy for financial instruments [text block]	Changes in the fair value of derivative financial instruments that are designated as fair
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	Accounting policies
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for government grants [text block]
Description of accounting policy for hedging [text block]	Reserve for hedging
Description of accounting policy for impairment of assets [text block]	Impairments
Description of accounting policy for income tax [text block]	Accounting policies
Description of accounting policy for investment in associates [text block]	Associates are classified as companies where CPH controls 50% or less of the votes and
Description of accounting policy for property, plant and equipment [text block]	Accounting policies
Description of accounting policy for recognition of revenue [text block]	Accounting policies
Description of accounting policy for segment reporting [text block]	Accounting policies
Description of accounting policy for subsidiaries [text block]	Accounting policies
Description of accounting policy for trade and other payables [text block]	Accounting policies
Description of accounting policy for trade and other receivables [text block]	Accounting policies