Cloudberry Clean Energy Annual report 2021

Parent company financial statements Statement of profit or loss 159 Statement of financial position 160 Statement of cash flows 162 Notes to the parent company financial statements 163 Note 1 General information 163 Note 2 General accounting policies and principles 163 Note 3 Sales revenues 165 Note 4 Employee benefits and share based payments 165 Note 5 Other operating expenses 169 Note 6 Financial items 169 Note 7 Income tax expense 170 Note 8 Property, plant and equipment 171 Note 9 Subsidiaries and investment in associated companies 171 Note 10 Cash, cash equivalents and corporate funding 172 Note 11 Equity capital, share capital and shareholder information 172 Note 12 Short term debt and provisions 174 Note 13 Earnings per share 174 Note 14 Intercompany items between companies in the same group 175 Note 15 Subsequent events 175 Note 16 Covid-19 175 Cloudberry Annual report 2021 Financial statements 158

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