Notes to Fiven ASA financial statements 84 Financial statements Note 1 General information and basis of preparation 85 Note 2 Significant accounting policies 85 Note 3 Share capital and statement of changes in equity 87 Note 4 Employee benefit expenses 87 Note 5 Employee benefit obligations (pensions) 87 Note 6 Other operating expenses 88 Note 7 Shares in subsidiaries 88 Note 8 Finance income and expenses 89 Note 9 Taxes 89 Note 10 Cash and cash equivalents 90 Note 11 Interest bearing liabilities 90 Note 12 Financial risk 93 Note 13 Intercompany items 94 Note 14 Events after the reporting period 94 Fiven Annual Report 2021
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