Cloudberry Clean Energy Annual report 2020

63 Cloudberry Annual report 2020 Financial statements Statement of profit or loss and comprehensive income 95 Note 12 Sales revenues and other operating income 95 Note 13 Employee benefits and share based payments 96 Note 14 Other operating expenses 99 Note 15 Financial items 100 Note 16 Income tax expense 100 Statement of financial position 102 Note 17 Property, plant and equipment 102 Note 18 Inventory 104 Note 19 Impairment 105 Note 20 Investments in associated companies 107 Note 21 Cash, cash equivalents and corporate funding 109 Note 22 Share capital and shareholder information 110 Note 23 Long term debt 112 Note 24 Provisions, guarantees and other contractual obligations 113 Note 25 Lease agreements 115 Other information 117 Note 26 Earnings per share 117 Note 27 Transactions with related parties 117 Note 28 List of subsidiaries and equity accounted companies 119 Note 29 Subsequent events 120