Fiven Annual Report 2020

Categories Fair value measurement using 31.12.2019 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 161 161 161 161 Debt instruments Accounts receivable 16,101 16,101 - Cash and cash equivalents 14,771 14,771 - Total Financial assets 161 30,873 31,033 161 161 Liabilities Interest bearing loans Bond loan 54,967 54,967 - Shareholder loan 33,786 33,786 - Other interest bearing loans 5,526 5,526 - Other financial liabilities - Trade and other payables 11,909 11,909 - IFRS 16 Leasing liabilities 4,081 4,081 - Total financial liabilities 110,270 110,270 - Fiven's financial assets and liabilities are classified as financial instruments at amortized cost, with the exception of foreign exchange forward contracts in Brazil. The contracts are used as hedging instruments for revenues in USD and EURO. The forward contracts are measured at fair value, while all other financial assets and liabilities are carried at amortized cost. Fair value of financial assets and financial liabilities are measured using different levels of input. • Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. • Level 2 inputs are inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly. • Level 3 inputs are unobservable inputs for the asset or liability Fiven Annual Report 2020 64   Financial statements