Fiven Annual Report 2020

Notes to Fiven ASA financial statements 78   Financial statements Note 1 General information and basis of preparation 79 Note 2 Significant accounting policies 79 Note 3 Share capital and statement of changes in equity 81 Note 4 Employee benefit expenses 81 Note 5 Employee benefit obligations (pensions) 81 Note 6 Other operating expenses 82 Note 7 Shares in subsidiaries 82 Note 8 Finance income and expenses 83 Note 9 Taxes 83 Note 10 Cash and cash equivalents 84 Note 11 Interest bearing liabilities 84 Note 12 Financial risk 86 Note 13 Intercompany items 87 Note 14 Events after the reporting period 87 Fiven Annual Report 2020