Categories Fair value measurement using 31 Dec 2021 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 98 - - 98 - 98 - 98 Commodity contracts in scope of IFRS 9 5 699 - - 5 699 5 699 - - 5 699 Debt instruments - - - Trade receivables - - 20 941 20 941 - - - - Cash and cash equivalents - - 23 637 23 637 - - - - Other receivables - - 10 541 10 541 - - - - Other non-current assets - - 135 135 - - - - Total Financial assets 5 797 - 55 253 61 050 5 699 98 - 5 797 Liabilities Derivatives Foreign exchange forward contracts 262 - - 262 - 262 - 262 Interest bearing loans Bond loan - - 68 946 68 946 - - - - Shareholder loan - - 22 717 22 717 - - - - Other interest bearing loans - - 12 609 12 609 - - - - Other financial liabilities - - - - - - - - Trade and other payables - - 33 822 33 822 - - - - IFRS 16 Leasing liabilities - - 2 978 2 978 - - - - Total financial liabilities 262 - 142 699 142 962 - 262 - 262 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’s financial assets and liabilities are classified as financial instruments at amortized cost, except for derivatives. Fiven Annual Report 2022 Financial statements 67
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