29 Cloudberry Annual report 2022 Board of Directors report Going concern According to Section 3-3 of the Norwegian Accounting Act, the Board of Directors confirms that the Financial Statements have been prepared under the assumption that the Cloudberry Group is a going concern, and that this assumption was appropriate at the date of approval of the Financial Statements. The consolidated Financial Statements for the Group include the operations of Cloudberry Clean Energy ASA, its subsidiaries fully consolidated and associated companies, which are equity accounted. The Group reports its Consolidated Financial Statements in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union (EU) and the interpretations issued by the IFRS Interpretation Committee (IFRSIC) applicable to companies reporting under IFRS and also complies with IFRS as issued by the International Accounting Standards Board (IASB). The consolidated accounts are prepared with Norwegian Kroner (NOK) as the reporting currency. Oslo, 23 March 2023 The Board of Directors of Cloudberry Clean Energy ASA Frank J. Berg Chair of the Board Petter W. Borg Board member Benedicte Fossum Board member Liv Lønnum Board member Henrik Joelsson Board member Nicolai Nordstrand Board member Stefanie Witte Board member Anders J. Lenborg CEO
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