Events after the reporting period New information on the company’s financial position on the end of the reporting period which becomes known after the reporting period is recorded in the annual accounts. Events after the reporting period that do not affect the company’s financial position at the end of the reporting period, but will affect the company’s financial position in the future, are disclosed if significant. New standards and interpretations adopted by the Group New or revised accounting standards and interpretations implemented as of 1 January 2021 are among others, Interest Rate Benchmark Reform – Phase 2. The new or revised standards and interpretations effective for the annual reporting period commencing 1 January 2021 did not have any significant impact on the amounts recognized in prior periods and are not expected to significantly affect the current or future periods. New standards and interpretations not yet adopted Certain new accounting standards, amendments to accounting standards and interpretations have been published that are not mandatory for 31 December 2021 reporting periods and have not been early adopted by the group. These standards, amendments or interpretations are not expected to have a material impact on Fiven in the current or future reporting periods and on foreseeable future transactions. Fiven Annual Report 2021 Financial statements 41
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