Cloudberry Annual report 2021 Financial statements 90 Consolidated financial statements Group Consolidated statement of profit or loss 92 Consolidated statement of comprehensive income 93 Consolidated statement of financial position 94 Consolidated statement of cash flows 96 Consolidated statement of changes in equity 97 Notes to the Consolidated financial statements Group 98 General 98 Note 1 General information 98 Note 2 General accounting policies and principles 98 Note 3 Key accounting estimates and judgements 107 Note 4 Business segments 108 Note 5 Business combinations and other transactions 111 Key risks and financial instruments 115 Note 6 Covid 19 115 Note 7 Market related risks 116 Note 8 Commercial and operational risks 117 Note 9 Financial risks 118 Note 10 Financial instruments 119 Note 11 Hedge accounting 121
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