Notes to the consolidated financial statements Note 1 General information 33 Note 2 Significant accounting policies 33 Note 3 Accounting estimates and judgements 42 Note 4 Composition of the group 43 Note 5 Operating segments 44 Note 6 Revenue 46 Note 7 Grants 47 Note 8 Employee benefit expenses 48 Note 9 Employee benefit obligations (pensions) 49 Note 10 Management remuneration 49 Note 11 Other operating expenses 51 Note 12 Leasing 51 Note 13 Finance income and expenses 53 Note 14 Taxes 54 Note 15 Property, plant and equipment 56 Note 16 Intangible assets 57 Note 17 Impairment assessments 58 Note 18 Other receivables 60 Note 19 Inventories 60 Note 20 Trade receivables 61 Note 21 Cash and cash equivalents 62 Note 22 Interest bearing liabilities 62 Note 23 Financial assets and liabilities 66 Note 24 Provisions 70 Note 25 Financial risk 71 Note 26 Capital management 74 Note 27 Equity 74 Note 28 Trade and other payables 75 Note 29 Transactions and balances with related parties 76 Note 30 Correction of error 77 Note 31 Financial impact of climate related risk 79 Note 32 Events after the reporting period 79 Fiven Annual Report 2022 32 Financial statements
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