Asset Buyout Partners Annual Report 2020

Consolidated statement of profit and loss and other comprehensive income 15 Consolidated statement of financial position 16 Consolidated statement of changes in equity 18 Consolidated statement of cash flows 19 Note 1 General information 20 Note 2 Accounting Principles 20 Note 3 Financial Risk Management 25 Note 4 Capital structure and capital management 28 Note 5 Critical accounting estimates and judgements 28 Note 6 Segment information 30 Note 7 Investments in subsidiaries and changes in group structure 31 Note 8 Investment property 32 Note 9 Trade and other current assets 33 Note 10 Cash and short-term deposits 33 Note 11 Paid in equity, shareholders and dividend 34 Note 12 Interest bearing debt and interest rate derivatives 35 Note 13 Trade and other current liabilities 36 Note 14 Provisions and contingent consideration 37 Note 15 Income from rent 37 Note 16 Property related costs and other operating expenses 38 Note 17 Employee benefit expense 38 Note 18 Financial income and expenses 40 Note 19 Income tax and deferred tax 41 Note 20 Supporting information for the cash flow statement 42 Note 21 Leases 43 Note 22 Subsequent events 45 Consolidated Financial Statements Asset Buyout Partners | Annual Report 2020 14