Hemnet Group ENG

Financial Statements Table of contents for statements and notes

Consolidated statements and notes p. 42-62

Parent company statements and notes p. 63-68

Note

Page

Note

Page

Consolidated income statement

42

Parent company income statement

63

Consolidated statement of financial position

43

Parent company balance sheet

64

Consolidated statement of changes in equity

44

Parent company statement of changes in equity

65

Consolidated statement of cash flows

45

Parent company statement of cash flows

66

G1 Summary of important accounting principles 46 G2 Important estimates and assessments for accounting purposes 50 G3 Revenue from customer agreements 50 G4 Other operating income 50 G5 Other operating costs 50 G6 Other operating income 51 G7 Auditor remuneration 51 G8 Employee remuneration, etc. 51 G9 Financial income and costs 53 G10 Exchange rate differences, net 53 G11 Income tax 53 G12 Earnings per share 53 G13 Intangible assets 54 G14 Tangible non-current assets 55 G15 Leases 55 G16 Deferred tax 56 G17 Accounts receivable 56 G18 Other current receivables 57 G19 Prepaid expenses and accrued income 57 G20 Equity 57 G21 Financial risk management and financial instruments by category 57 G22 Liabilities to credit institutions 60 G23 Other current liabilities 61 G24 Accrued expenses and deferred income 61 G25 Changes in liabilities belonging to the financing operations 61 G26 Cash and cash equivalents 61 G27 Pledged assets 61 G28 Related party transactions 61 G29 Events after the reporting period 62

P1 Parent company accounting principles

67

P2 Personnel costs

67

P3 Participations in Group companies

67

P4 Receivables and liabilities of Group companies

68

P5 Equity

68

P6 Liabilities to credit institutions

68

P7 Related parties

68

P8 Events after the reporting period

68

P9 Appropriation of earnings

68

Financial statements

HEMNET GROUP | ANNUAL AND SUSTAINABILITY REPORT 2021· 41

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