Hemnet Group ENG 2022

Financial Statements Table of contents for statements and notes

Consolidated statements and notes p. 46-66

Parent company statements and notes p. 67-72

Note

Page

Note

Page

Consolidated income statement

46

Parent company income statement

67

Consolidated statement of financial position

47

Parent company balance sheet

68

Consolidated statement of changes in equity

48

Parent company statement of changes in equity

69

Consolidated statement of cash flows

49

Parent company statement of cash flows

70

G1 Summary of important accounting principles 54 G2 Important estimates and assessments for accounting purposes 54 G3 Revenue from customer agreements 54 G4 Other operating income 54 G5 Other operating costs 55 G6 Other operating income 55 G7 Auditor remuneration 55 G8 Employee remuneration, etc. 55 G9 Financial income and costs 57 G10 Exchange rate differences, net 57 G11 Income tax 58 G12 Earnings per share 58 G13 Intangible assets 59 G14 Tangible non-current assets 59 G15 Leases 59 G16 Deferred tax 60 G17 Accounts receivable 61 G18 Other current receivables 61 G19 Prepaid expenses and accrued income 61 G20 Equity 61 G21 Financial risk management and financial instruments by category 62 G22 Liabilities to credit institutions 64 G23 Other current liabilities 65 G24 Accrued expenses and deferred income 65 G25 Changes in liabilities belonging to the financing operations 65 G26 Cash and cash equivalents 65 G27 Related party transactions 66 G28 Events after the reporting period 66

P1 Parent company accounting principles

71

P2 Personnel costs

71

P3 Participations in Group companies

71

P4 Receivables and liabilities of Group companies

72

P5 Equity

72

P6 Liabilities to credit institutions

72

P7 Related parties

72

P8 Events after the reporting period

72

P9 Appropriation of earnings

72

Financial statements

Hemnet Group | Annual and sustainability report 2022 · 45

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