Fiven Annual Report 2022

Note 3 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 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Trade receivables 91 98 1 808 406 36 31 1 2 - - 1 936 537 Other receivables 14 267 9 671 - - 7 865 714 - - 97 83 22 229 10 468 Total 14 358 9 768 1 808 406 7 901 745 1 2 97 83 24 165 11 005 Non current liabilities 7 365 - - 1 801 3 195 3 120 - - - - 10 560 4 920 Trade payables - - - 6 - - - - 70 21 70 27 Total 7 365 - - 1 807 3 195 3 120 - - 70 21 10 630 4 948 Revenue 2 032 1 889 1 197 1 136 2 602 2 085 - - - - 5 832 5 110 Dividend/Group Contribution 25 712 9 255 - - 14 267 1 506 - - - - 39 979 10 761 Management fee expense - - - - - - (1 693) (1 365) (587) (382) (2 279) (1 747) Other income 435 228 - - - - - - 9 3 445 231 Financial expense (54) - (109) (135) (75) (75) - - - - (237) (210) Total 28 126 11 371 1 088 1 001 16 794 3 516 (1 693) (1 365) (578) (379) 43 739 14 145 Note 4 Employee benefit expenses Amounts in EUR thousand 1 Jan-31 Dec 22 1 Jan-31 Dec 21 Salaries incl. bonuses 797 803 Social security cost 120 108 Defined-contribution pension cost (Note 5) 30 23 Other personnel related cost 169 55 Total employee benefit expenses 1 116 989 Average number of full time equivalents 4 4 For further information concerning remuneration to management see note 10 Management remuneration in the consolidated financial statements. Note 5 Employee benefit obligations (pensions) Defined contribution plans Defined contribution plans are the main pensions plan for Fiven ASA, where the contribution to each individual pension plan is 5 per cent up 7.1G (updated June 30) and 8 per cent between 7.1 and 12 G. 1G refers to the Norwegian national insurance scheme's basic amount, which was 111 477 NOK as of 1 May 2022. The defined contribution plan covers all full-time employees. As of 31 December 2022, there were 4 members in the plan. Contribution expensed amounted to 29.6 kEUR in 2022 (23.4 kEUR in 2021). Fiven Annual Report 2022 Financial statements 89

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