Notes for P&L

Note 1 Accounting policies

---

Boule Diagnostics AB (publ) applies IFRS (International Financial Reporting Standards) as adopted by the EU. This interim report has been prepared in accordance with IAS 34, Interim Financial Reporting. The interim report for the Parent Company has been prepared in accordance with chapter 9 of the Swedish Annual Accounts Act and RFR 2 Accounting for Legal Entities. The interim should be read alongside the annual report for the financial year ending December 31, 2022. The accounting policies are consistent with those applied in the previous financial year. The fair values of financial assets and liabilities are considered to be equal to their carrying amounts.

The interim information on pages 1-9 forms an integral part of this financial report, which comprises pages 1-22.