Notes for P&L
Not 32 Financial instruments
The parent company’s financial assets and liabilities are measured at historical cost in accordance with the Swedish Annual Accounts Act, taking into account the lower of cost and net realisable value for financial current assets.
| Financial assets measured at amortised cost | ||
|---|---|---|
| Assets in the statement of financial position | 2025-12-31 | 2024-12-31 |
| Other receivables | 1,789 | 15,896 |
| Cash and bank balances | 233,547 | 190,265 |
| Total | 235,335 | 206,161 |
The maximum exposure to credit risk is represented by the carrying amounts presented in the table above.
| Other financial liabilities measured at amortised cost | ||
|---|---|---|
| Liabilities in the statement of financial position | 2025-12-31 | 2024-12-31 |
| Accounts payable | 771 | 1,420 |
| Liabilities to group companies | 139,289 | 120,399 |
| Accrued expenses | 180 | 209 |
| Total | 140,241 | 122,028 |
The carrying amounts correspond in all material respects to fair value.
Liquidity management and cash pooling
The Group’s liquidity is managed centrally through a cash pooling arrangement, with the parent company acting as the pool leader. The cash balances of subsidiaries are included in the parent company’s group account.
The parent company’s receivables from and liabilities to subsidiaries within the cash pooling arrangement are recognised as financial assets and liabilities measured at amortised cost and are classified as current receivables from and liabilities to group companies.