Fiven Annual Report 2020

Note 23 Financial assets and liabilities Categories Fair value measurement using 31.12.2020 Financial instruments at fair value through profit or loss Financial instruments at fair value through OCI Financial instruments at amortised cost Total Quoted prices in active markets (Level 1) Significant observable inputs (Level 2) Significant un- observable inputs (Level 3) Total instruments measured at fair value Assets Derivatives Foreign exchange forward contracts 93 93 93 93 Debt instruments Accounts receivable 13,686 13,686 Cash and cash equivalents 23,016 23,016 Total Financial assets 93 - 36,702 36,795 - - - 93 Liabilities Derivatives Foreign exchange forward contracts 279 279 279 279 Interest bearing loans Bond loan 55,598 55,598 Shareholder loan 34,733 34,733 Other interest bearing loans 9,785 9,785 Other financial liabilities Trade and other payables 23,154 23,154 IFRS 16 Leasing liabilities 3,788 3,788 Total financial liabilities 279 - 127,059 127,338 - 279 - 279 Fiven Annual Report 2020 Financial statements   63