Cloudberry Clean Energy Annual report 2020

Parent company financial statements Statement of profit or loss 125 Statement of financial position 126 Statement of cash flows 128 Notes to the parent company financial statements 129 Note 1 General information 129 Note 2 General accounting policies and principles 129 Note 3 Sales revenues 131 Note 4 Employee benefits and share based payments 131 Note 5 Other operating expenses 134 Note 6 Financial items 134 Note 7 Income tax expense 135 Note 8 Property, plant and equipment 136 Note 9 Subsidiaries and investment in associated companies 136 Note 10 Cash, cash equivalents and corporate funding 137 Note 11 Equity capital, share capital and shareholder information 137 Note 12 Short term debt and provisions 139 Note 13 Earnings per share 139 Note 14 Intercompany items between companies in the same group 140 Note 15 Subsequent events 140 Note 16 Covid-19 140 Cloudberry Annual report 2020 Financial statements 124

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