91 Cloudberry Annual report 2021 Financial statements Statement of profit or loss and comprehensive income 123 Note 12 Sales revenues and other operating income 123 Note 13 Employee benefits and share based payments 124 Note 14 Other operating expenses 128 Note 15 Financial items 129 Note 16 Income tax expense 130 Statement of financial position 132 Note 17 Property, plant and equipment 132 Note 18 Inventory 135 Note 19 Impairment 137 Note 20 Investments in associated companies 138 Note 21 Cash, cash equivalents and corporate funding 141 Note 22 Share capital and shareholder information 142 Note 23 Long term debt 143 Note 24 Provisions, guarantees and other contractual obligations 145 Note 25 Lease agreements 147 Other information 149 Note 26 Earnings per share 149 Note 27 Transactions with related parties 149 Note 28 List of subsidiaries and equity accounted companies 151 Note 29 Subsequent events 152
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