Annual Report 2015 Solör Bioenergi Holding Ab (Publ)

ANNUAL REPORT 2015 SOLÖR BIOENERGI HOLDING AB (PUBL) 1 Table of content Board of Directors’ Report ...................................................................................................................................... 4 Consolidated statement of profit or loss .............................................................................................................. 16 Consolidated statement of other comprehensive income ................................................................................... 17 Consolidated statement of financial position ....................................................................................................... 18 Consolidated statement of cash flows .................................................................................................................. 20 Consolidated statement of changes in equity ....................................................................................................... 21 Group notes .......................................................................................................................................................... 22 Note 1: Accounting policies............................................................................................................................... 22 Note 2: Information regarding group companies ............................................................................................. 34 Note 3: Significant judgements and estimates ................................................................................................. 36 Note 4: Transactions under common control ................................................................................................... 38 Note 5: Business combinations ......................................................................................................................... 39 Note 6: Operating segments ............................................................................................................................. 41 Note 7: Other operating income ....................................................................................................................... 42 Note 8: Raw materials and cost of goods sold .................................................................................................. 42 Note 9: Other operating expenses .................................................................................................................... 42 Note 10: Employees and personnel expenses .................................................................................................. 43 Note 11: Related party transactions ................................................................................................................. 45 Note 12: Financial items .................................................................................................................................... 46 Note 13: Tax ...................................................................................................................................................... 46 Note 14: Intangible assets ................................................................................................................................. 47 Note 15: Property, plant and equipment .......................................................................................................... 47 Note 16: Lease arrangements ........................................................................................................................... 48 Note 17: Impairment testing of goodwill .......................................................................................................... 49 Note 18: Impairment of property, plant and equipment .................................................................................. 51 Note 19: Financial risk management and capital structure .............................................................................. 54 Note 20: Classification of financial assets and liabilities ................................................................................... 57 Note 21: Inventories ......................................................................................................................................... 58 Note 22: Accounts receivable ........................................................................................................................... 58 Note 23: Cash and cash equivalents ................................................................................................................. 59 Note 24: Share capital, information regarding shareholders and dividend ...................................................... 59 Note 25: Pledged assets and contingent liabilities ........................................................................................... 60 Note 26: Subsequent events ............................................................................................................................. 60 Parent company’s income statement ................................................................................................................... 61 Parent company’s other comprehensive income ................................................................................................. 61 2 Parent company’s balance sheet .......................................................................................................................... 62 Parent company’s statement of cash flows .......................................................................................................... 64 Parent company’s statement of changes in equity ............................................................................................... 65 Parent company’s notes........................................................................................................................................ 66 Note 1: Parent company’s accounting principles .............................................................................................. 66 Note 2: Information regarding parent company ............................................................................................... 67 Note 3: Significant judgements and estimates ................................................................................................. 67 Note 4: Net sales ............................................................................................................................................... 67 Note 5: Employees and personnel expenses .................................................................................................... 68 Note 6: Other external costs ............................................................................................................................. 68 Note 7: Profit or loss from participation in group companies .......................................................................... 69 Note 8: Other interest income and similar profit items .................................................................................... 69 Note 9: Other interest expenses and similar loss items .................................................................................... 69 Note 10: Tax on profit or loss for the year ........................................................................................................ 69 Note 11: Intangible assets ................................................................................................................................. 70 Note 12: Property, plant and equipment .......................................................................................................... 70 Note 13: Participation in group companies ...................................................................................................... 70 Note 14: Receivables from group companies ................................................................................................... 71 Note 15: Other receivables ............................................................................................................................... 71 Note 16: Accrued income and prepaid expenses.............................................................................................. 71 Note 17: Cash and cash equivalents ................................................................................................................. 71 Note 18: Number of shares, share capital and information regarding shareholders ....................................... 72 Note 19: Accrued expenses and deferred income ............................................................................................ 72 Note 20: Financial instruments and risk management ..................................................................................... 72 Note 21: Lease commitments ........................................................................................................................... 74 Note 22: Related party transactions ................................................................................................................. 75 Note 23: Subsequent events ............................................................................................................................. 75 Auditor’s report ................................................................................................................................................. 77 3 Board of Directors’ Report The

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