Page 2 of 4 Fiven Sustainability Linked Bond - DNV - KPI Performance Verification - February 2022 Findings and DNV’s opinion Based on the information provided by FIVEN and the external review procedures conducted, nothing has come to our attention that causes us to believe that FIVEN’s actual KPI performance for 2021 is incorrect. DNV also opines that FIVEN’s methodology to calculate CO2 and SO2 intensity per ton produced SiC, as well as measure absolute water withdrawal, is consistent with the purpose of FIVEN’s KPIs as defined in its Framework. for DNV Business Assurance Norway AS Oslo, 24th of February 2022 Daniel Brenden Lead Assessor Energy Markets & Strategy Dmitry Sukhinin Sustainability Manager Business Assurance Fiven Annual Report 2021 106 Sustainability Linked Bond Progress reporting
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