95 Cloudberry Annual report 2022 Financial statements Statement of profit or loss and comprehensive income 123 Note 11 Sales revenues and other operating income 123 Note 12 Employee benefits and share based payments 124 Note 13 Other operating expenses 128 Note 14 Financial items 129 Note 15 Income tax expense 130 Statement of financial position 132 Note 16 Property, plant and equipment 132 Note 17 Intangible assets and goodwill 135 Note 18 Inventory 136 Note 19 Impairment 137 Note 20 Investments in associated companies and joint ventures 141 Note 21 Cash, cash equivalents and corporate funding 145 Note 22 Share capital and shareholder information 146 Note 23 Long term debt 148 Note 24 Provisions, guarantees and other contractual obligations 150 Note 25 Lease agreements 151 Other information 154 Note 26 Earnings per share 154 Note 27 Transactions with related parties 155 Note 28 List of subsidiaries and equity accounted companies 157 Note 29 Subsequent events 158
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