Fiven Annual Report 2020

Note 15 Property, plant and equipment 2020 Amounts in EUR thousand Land Buildings Plant and equipment Right of use assets Assets under construction 1) Total Accumulated cost 01.01.2020 376 12,398 16,425 5,061 4,791 39,051 Business combinations (note 4) - - -4,485 - - -4,485 Additions - 131 573 1,504 1,722 3,930 Transferred from asset under construction - 291 3,560 - -3,851 - Disposals - - -23 -420 - -444 Transfer within Tangible Assets - -3,207 2,903 304 - - Exchange differences -73 -1,456 99 -1,194 -2,646 -5,269 Closing balance 31.12.2020 303 8,107 17,001 5,256 2,116 32,783 Accumulated depreciation 01.01.2020 - 375 1,883 1,018 - 3,276 Depreciation - 713 1,134 1,261 - 3,108 Disposals - - -20 -382 - -403 Transfer within Tangible Assets - -1,562 1,565 -3 - - Exchange differences - -62 -214 -244 - -520 Closing balance 31.12.2020 - -536 4,348 1,650 - 5,462 Net book value 31.12.2020 303 8,643 12,653 3,606 2,116 27,321 1) Depreciation starts when the asset is ready for the intended use. Land is not depreciated. Total addition of assets under construction is in 2020 reduced with TEUR 408 related to Grants (note7). 2019 Amounts in EUR thousand Land Buildings Plant and equipment Right of use assets Assets under construction 1) Total Accumulated cost 05.02.2019 - - - - - Business combinations (note 4) 383 12,286 14,549 4,540 4,778 36,536 Additions - 271 1,018 626 1,665 3,581 Transferred from asset under construction - 119 1,149 - -1,268 - Disposals - -8 -24 - -267 -298 Exchange differences -7 -271 -268 -105 -117 -768 Closing balance 31.12.2019 376 12,398 16,425 5,061 4,791 39,051 Accumulated depreciation 05.02.2019 - - - - - Depreciation 375 1,886 1,018 - 3,279 Disposals - -4 - - -4 Transfer within PPA - - - - - Exchange differences - 1 - - 1 Closing balance 31.12.2019 - 375 1,883 1,018 - 3,276 Net book value 31.12.2019 376 12,022 14,542 4,044 4,791 35,775 Estimated useful life 10-30 Years 5-10 years 1-5 years Depreciation plan Straight-line Straight-line Straight-line 1) Depreciation starts when the asset is ready for the intended use. Land is not depreciated. Total addition of assets under construction is in 2019 reduced with TEUR 571 related to Grants (note7). Fiven Annual Report 2020 54   Financial statements