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Annual report - HSE

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84<br />

2.12.2 Operating risks<br />

116<br />

4.5 Notes to the financial statements<br />

91<br />

92<br />

92<br />

93<br />

93<br />

94<br />

95<br />

97<br />

98<br />

99<br />

101<br />

103<br />

105<br />

107<br />

108<br />

110<br />

111<br />

112<br />

112<br />

113<br />

113<br />

114<br />

115<br />

2.13 External communication<br />

2.14 Research and development<br />

2.14.1 Coordination of development activities<br />

on the <strong>HSE</strong> Group level<br />

2.14.2 Normative arrangement for<br />

performance of R&D activities and<br />

investments at the <strong>HSE</strong> Group level<br />

2.14.3 Following legislation and energy and<br />

climate policy at the <strong>HSE</strong> Group level<br />

2.14.4 Acquisition of non-refundable<br />

resources for implementation of R&D<br />

activities on the <strong>HSE</strong> Group level<br />

2.15 Plans for the future<br />

3 Social responsibility Report<br />

3.1 Responsibility to employees<br />

3.1.1 Employees in the controlling company<br />

3.1.2 Employees in the <strong>HSE</strong> Group<br />

3.2 Responsibility to the natural<br />

environment<br />

3.3 Responsibility to the broader social<br />

community<br />

4 Financial Report of the<br />

company <strong>HSE</strong><br />

4.1 Auditor’s Report<br />

4.2 Statement of management’s<br />

responsibility<br />

4.3 Introduction to the preparation of<br />

financial statements<br />

4.4 Financial statements<br />

4.4.1 Statement of financial position<br />

4.4.2 Income statement<br />

4.4.3 Statement of other comprehensive<br />

income<br />

4.4.4 Cash flow statement<br />

4.4.5 Statement of changes in equity<br />

116<br />

116<br />

118<br />

118<br />

118<br />

119<br />

119<br />

127<br />

159<br />

160<br />

162<br />

163<br />

164<br />

164<br />

165<br />

165<br />

166<br />

167<br />

168<br />

168<br />

170<br />

171<br />

172<br />

172<br />

173<br />

173<br />

184<br />

214<br />

217<br />

4.5.1 Reporting company<br />

4.5.2 Basis for preparation<br />

4.5.3 Basis of measurement<br />

4.5.4 Currency <strong>report</strong>s<br />

4.5.5 Use of assessments and judgements<br />

4.5.6 Branch and representative offices<br />

4.5.7 Significant accounting policies<br />

4.5.8 Notes to the financial statements<br />

5 Financial <strong>report</strong> of <strong>HSE</strong> Group<br />

5.1 Auditor’s <strong>report</strong> for <strong>HSE</strong> group<br />

5.2 Statement of management’s<br />

responsibility<br />

5.3 Introduction to the preparation of<br />

consolidated financial statements<br />

5.4 Consolidated financial statements<br />

5.4.1 Consolidated statement of financial<br />

position<br />

5.4.2 Consolidated income statement<br />

5.4.3 Consolidated statement of other<br />

comprehensive income<br />

5.4.4 Consolidated cash flow statement<br />

5.4.5 Consolidated statement of changes in<br />

equity<br />

5.5 Notes to the consolidated financial<br />

statements<br />

5.5.1 Reporting group<br />

5.5.2 Basis for preparation<br />

5.5.3 Basis of measurement<br />

5.5.4 Currency <strong>report</strong>s<br />

5.5.5 Use of assessments and judgements<br />

5.5.6 Branch and representative offices<br />

5.5.7 Significant accounting policies<br />

5.5.8 Notes to the consolidated financial<br />

statements<br />

Contacts<br />

Abbreviations

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