Fiven Annual Report 2020

Note 1 General information and basis of preparation 31 Note 2 Significant accounting policies 32 Note 3 Accounting estimates and judgements 40 Note 4 Composition of the group (including acquisition) 41 Note 5 Operating segments 43 Note 6 Revenue 45 Note 7 Grants 46 Note 8 Employee benefit expenses 47 Note 9 Employee benefit obligations (pensions) 48 Note 10 Management remuneration 48 Note 11 Other operating expenses 49 Note 12 Leasing 50 Note 13 Finance income and expenses 51 Note 14 Taxes 52 Note 15 Property, plant and equipment 54 Note 16 Other Intangible assets and goodwill 55 Note 17 Impairment assessments 56 Note 18 Other receivables 58 Note 19 Inventories 58 Note 20 Trade receivables 59 Note 21 Cash and cash equivalents 60 Note 22 Interest bearing liabilities 60 Note 23 Financial assets and liabilities 63 Note 24 Provisions 66 Note 25 Financial risk 67 Note 26 Capital management 69 Note 27 Number of shares 69 Note 28 Supplementary information to the consolidated statement of cash flows 70 Note 29 Transactions and balances with related parties 71 Note 30 Pledge of assets and guarantees 71 Note 31 Contingent liabilities 71 Note 32 Events after the reporting period 71 Notes to the consolidated financial statements Fiven Annual Report 2020 30   Financial statements