Fiven Annual Report 2022

Note 18 Other receivables Non-current Current Amounts in EUR thousand 31 Dec 2022 31 Dec 2021 31 Dec 2022 31 Dec 2021 Grants receivables (note 7) - - 2 403 1 857 VAT receivables - - 5 490 5 100 Other receivables - - 733 3 583 Total other receivables - - 8 626 10 541 Non-current Current Amounts in EUR thousand 31 Dec 2022 31 Dec 2021 31 Dec 2022 31 Dec 2021 Prepayments - - 734 572 Total prepayments - - 734 572 Non-current Current Amounts in EUR thousand 31 Dec 2022 31 Dec 2021 31 Dec 2022 31 Dec 2021 restated 1 restated 1 Power contract derivatives 10 173 1 154 17 915 4 546 Other assets 204 135 62 98 Total other financial assets 10 378 1 289 17 976 4 643 1) The comparative information is restated on account of correction of an error. Refer to note 30. See also Note 23 Financial assets and liabilities Note 19 Inventories 31 Dec 2022 31 Dec 2021 Amounts in EUR thousand Cost price Provision Book value Cost price Provision Book value Raw materials 26 068 (5 065) 21 004 18 906 18 906 Semi-finished goods 18 052 (408) 17 644 5 913 5 913 Finished goods 10 806 - 10 806 8 823 (333) 8 490 Total inventories 54 926 (5 472) 49 454 33 642 (333) 33 309 This year's change in provision for impairment of inventory, a loss of 5 140 kEUR (kEUR 0,47), is recognized as a part of raw materials and energy cost. Fiven Annual Report 2022 60 Financial statements

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