Cloudberry Clean Energy Annual report 2020

99 Cloudberry Annual report 2020 Financial statements Note 14 Other operating expenses The table shows the breakdown on other operating expenses in 2020 and 2019. NOK 1 000 2020 2019 Lease short-term and variable 591 133 External accounting and auditing fees 2 350 120 Legal and other fees 7 303 226 Operating and maintenance power plants 689 - Other 1 410 398 Total other operating expenses 12 343 877 Other operating expenses in 2020 include Cloudberry’s ramp-up costs and the forming of the Cloudberry Group. a) Significant activity within merger & acquisitions (M&A) and associated financial and legal due diligence costs to third parties. b) Forming of the Cloudberry Group, converting accounting to IRFS, establishing Cloudberry’s sustainability and governance platform c) Listing at Euronext Growth and preparations for listing at Oslo Børs. For information about other lease expenses and lease agreements see note 25 Lease agreements. Expenses related to statutory audit and other auditor services is presented below: NOK 1 000 2020 2019 Statutory audit 1 439 66 Other assuranse services 26 38 Total auditor costs 1 465 104