169 Cloudberry Annual report 2022 Financial statements Statement of cash flow The cash flow statement has been prepared using the indirect method. Cash and cash equivalents consist of cash, bank deposits and other short-term, liquid investments. Events after the reporting period New information on the Company’s financial position on the end of the reporting period which becomes known after the reporting period, is recorded in the annual accounts. Events after the reporting period that do not affect the Company’s financial position on the end of the reporting period, but which will affect the Company’s financial position in the future, are disclosed if significant. Note 3 Sales revenues NOK 1 000 2022 2021 Fees management - 2 100 Total revenue - 2 100 Note 4 Employee benefits and share based payments Employee benefits are accrued in the period in which the associated services are rendered by the employees of the Company. The table below shows the employee benefits accrued in the period NOK 1 000 2022 2021 Salaries (23 824) (18 749) Social security tax (1 563) (3 628) Pension costs (724) (724) Share based payment (24 504) (4 388) Other benefits (509) (259) Total personnel expenses (51 124) (27 748) Average number of full-time equivalents (FTEs) 8 7 Number of full-time equivalents as 31.12 (FTEs) 9 8 Included in salaries are fees to board members. Pension The Company has an established pension scheme that is classified as a defined contribution plan, the pension scheme is in line with the requirements of the law. Contributions to the defined contribution schemes are recognised in the consolidated statement of profit and loss in the period in which the contribution amounts are earned by the employees. The defined contribution plan does not commit the Company beyond the amounts contributed.
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