Fiven Annual Report 2022

Note 8 Employee benefit expenses Amounts in EUR thousand 1 Jan-31 Dec 22 1 Jan-31 Dec 21 Salaries incl. bonuses 22 229 18 787 Social security cost 3 575 3 172 Pension cost (Note 9) 1 089 895 Other personnel related cost 1 038 703 Total employee benefit expense 27 931 23 557 Average full time equivalents 453 444 Full time equivalents 31 Dec 428 463 DEVELOPMENT EXPENSES Amounts in EUR thousand 1 Jan-31 Dec 22 1 Jan-31 Dec 21 Total research and development expenses 1 362 1 308 Less: Capitalized development excluded from employee benefit expenses (264) (453) Net expensed research and development expenses 1 098 855 Fiven Annual Report 2022 48 Financial statements

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