Fiven Annual Report 2020

Independent Auditor's Report - Fiven ASA (5) Report on Other Legal and Regulatory Requirements Opinion on the Board of Directors’ report Based on our audit of the financial statements as described above, it is our opinion that the information presented in the Board of Directors ’ report concerning the financial statements, the going concern assumption and the proposed allocation of the result is consistent with the financial statements and complies with the law and regulations. Opinion on Registration and Documentation Based on our audit of the financial statements as described above, and control procedures we have considered necessary in accordance with the International Standard on Assurance Engagements (ISAE) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information , it is our opinion that management has fulfilled its duty to produce a proper and clearly set out registration and documentation of the Company ’ s accounting information in accordance with the law and bookkeeping standards and practices generally accepted in Norway. Oslo, 23 March 2021 PricewaterhouseCoopers AS Anders Ellefsen State Authorised Public Accountant (Norway) Fiven Annual Report 2020 94   Auditor’s report