Parent company financial statements Statement of profit or loss 163 Statement of financial position 164 Statement of cash flows 166 Notes to the parent company financial statements 167 Note 1 General information 167 Note 2 General accounting policies and principles 167 Note 3 Sales revenues 169 Note 4 Employee benefits and share based payments 169 Note 5 Other operating expenses 173 Note 6 Financial items 174 Note 7 Income tax expense 175 Note 8 Property, plant and equipment 176 Note 9 Subsidiaries and investment in associated companies 176 Note 10 Cash, cash equivalents and corporate funding 177 Note 11 Equity capital, share capital and shareholder information 177 Note 12 Short term debt and provisions 179 Note 13 Earnings per share 179 Note 14 Intercompany items between companies in the same group 180 Note 15 Subsequent events 180 Cloudberry Annual report 2022 Financial statements 162
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