Categories Fair value measurement using 31 Dec 2020 Amounts in EUR thousand Financial instruments at fair value through profit or loss Financial instruments at fair value through OCI Financial instruments at amortised cost Total Quoted prices in active markets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Total instruments measured at fair value Assets Derivatives Foreign exchange forward contracts 93 - - 93 - 93 93 Debt instruments Trade receivables - - 13 686 13 686 - - - Cash and cash equivalents - - 23 016 23 016 - - - Other receivables and prepayments - - 6 924 6 924 - - - Other non-current assets - - 161 161 - - - Total Financial assets 93 - 43 787 43 880 - 93 93 Liabilities Derivatives Foreign exchange forward contracts 279 - - 279 - 279 279 Interest bearing loans Bond loan - - 55 598 55 598 - - - Shareholder loan - - 34 733 34 733 - - - Other interest bearing loans - - 4 998 4 998 - - - Other financial liabilities Trade and other payables - - 22 878 22 878 - - - IFRS 16 Leasing liabilities - - 3 788 3 788 - - - Total financial liabilities 279 - 121 995 122 274 - 279 279 Fiven’s financial assets and liabilities are classified as financial instruments at amortized cost, with the exception of foreign exchange forward contracts in Brazil. The contracts are used as hedging instruments for revenues in USD and EURO. The forward contracts are measured at fair value, while all other financial assets and liabilities are carried at amortized cost. Fair value of financial assets and financial liabilities are measured using different levels of input. • Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. • Level 2 inputs are inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly. • Level 3 inputs are unobservable inputs for the asset or liability. Fiven Annual Report 2021 Financial statements 67
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