Fiven Annual Report 2021

Note 13 Intercompany items Fiven Norge AS Materiaux Ceramiques SA Carbeto de Silício Sika Brasil Ltda Fiven GmbH Fiven North America Inc Total Amounts in EUR thousand 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 Trade receivables 98 126 406 90 31 61 2 2 - - 537 279 Other receivables 9 671 10 181 - - 714 - - - 83 - 10 468 10 181 Total 9 768 10 307 406 90 745 61 2 2 83 - 11 005 10 460 Non current liabilities - - 1 801 1 666 3 120 3 045 - - - - 4 920 4 711 Trade payables - - 6 - - - - 90 21 - 27 90 Total - - 1 807 1 666 3 120 3 045 - 90 21 - 4 948 4 801 Revenue 1 889 1 642 1 136 974 2 085 1 626 - - - - 5 110 4 243 Dividend/Group Contribution 9 255 5 903 - 1 179 1 506 - - - - - 10 761 7 083 Management fee expense - - - - - - (1 365) (1 296) (382) - (1 747) (1 296) Other income 228 374 - - - - - - 3 - 231 374 Financial expense - - (135) (125) (75) (45) - - - - (210) (169) Total 11 371 7 920 1 001 2 029 3 516 1 581 (1 365) (1 296) (379) - 14 145 10 234 Note 14 Events after the reporting period No events have occurred after the balance sheet date with material impact on the financial statements for 2021. Fiven Annual Report 2021 94 Financial statements

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