Notes to Fiven ASA financial statements 86 Financial statements Note 1 General information and basis of preparation 87 Note 2 Significant accounting policies 87 Note 3 Intercompany items 89 Note 4 Employee benefit expenses 89 Note 5 Employee benefit obligations (pensions) 89 Note 6 Other operating expenses 90 Note 7 Finance income and expenses 90 Note 8 Taxes 91 Note 9 Share capital and statement of changes in equity 92 Note 10 Investments in subsidiaries 92 Note 11 Financial risk 93 Note 12 Interest bearing receivables and liabilities 94 Note 13 Cash and cash equivalents 96 Note 14 Events after the reporting period 96 Fiven Annual Report 2022
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