Fiven Annual Report 2021

Note 15 Property, plant and equipment 2021 Amounts in EUR thousand Land Buildings Plant and equipment Right of use assets Assets under construction 1 Total Accumulated cost 1 January 2021 303 10 568 14 532 5 447 2 116 32 966 Additions - - 57 450 5 024 5 531 Transferred from asset under construction - 590 3 099 - (3 689) - Exchange differences 4 368 546 156 113 1 187 Closing balance as of 31 December 2021 307 11 526 18 234 6 053 3 564 39 684 Accumulated depreciation 1 January 2021 - 1 925 1 878 1 843 - 5 645 Depreciation - 297 2 074 1 410 - 3 781 Disposals - 352 (352) - - - Exchange differences - 89 76 59 - 225 Closing balance as of 31 December 2021 - 2 663 3 676 3 312 - 9 651 Net book value as of 31 December 2021 307 8 863 14 558 2 741 3 564 30 033 Estimated useful life 10-30 Years 5-10 years 1-5 years Depreciation plan Straight-line Straight-line Straight-line 1 Depreciation starts when the asset is ready for its intended use. Land is not depreciated. Total addition of assets under construction is reduced by 4.7 mEUR related to Grants (note 7). 2020 Amounts in EUR thousand Land Buildings Plant and equipment Right of use assets Assets under construction 1 Total Accumulated cost 1 January 2020 376 13 296 15 318 5 252 4 992 39 234 PPA revaluation - - (4 485) - - (4 485) Additions - 131 573 1 504 1 722 3 930 Transfers from assets under construction - 291 3 560 - (3 851) - Disposals - - (23) (420) - (443) Reclassifications - (1 694) 1 694 - - - Exchange differences (73) (1 456) (2 105) (889) (747) (5 270) Closing balance as of 31 December 2020 303 10 568 14 532 5 447 2 116 32 966 Accumulated depreciation 1 January 2020 - 1 274 978 1 208 - 3 460 Depreciation - 713 1 134 1 261 - 3 108 Disposals - - (20) (382) - (403) Exchange differences - (62) (214) (244) - (520) Closing balance as of 31 December 2020 - 1 925 1 878 1 843 - 5 645 Net book value as of 31 December 2020 303 8 643 12 654 3 604 2 116 27 321 Estimated useful life 10-30 Years 5-10 years 1-5 years Depreciation plan Straight-line Straight-line Straight-line 1 Depreciation starts when the asset is ready for its intended use. Land is not depreciated. Total addition of assets under construction is reduced by 408 kEUR related to Grants (note 7). Fiven Annual Report 2021 56 Financial statements

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