Cloudberry Annual report 2022 Financial statements 94 Consolidated financial statements Group Consolidated statement of profit or loss 96 Consolidated statement of comprehensive income 97 Consolidated statement of financial position 98 Consolidated statement of cash flows 100 Consolidated statement of changes in equity 101 Notes to the Consolidated financial statements Group 102 General 102 Note 1 General information 102 Note 2 General accounting policies and principles 102 Note 3 Key accounting estimates and judgements 104 Note 4 Business segments 105 Note 5 Business combinations 107 Key risks and financial instruments 111 Note 6 Market related risks 111 Note 7 Commercial and operational risks 113 Note 8 Financial risks 115 Note 9 Financial instruments 118 Note 10 Hedge accounting 121
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