Note 4 – Financial assets and liabilities valued at fair value

The table below shows the allocated level for financial assets and financial liabilities recognized at fair value in the Group’s balance sheet. Measurement of fair value is based on a three level hierarchy;

Level 1: prices that reflect quoted prices on an active market for identical assets.
Level 2: based on direct or indirect inputs observable to the market not included in level 1.
Level 3: based on inputs unobservable to the market.

For a description of how fair value has been calculated see the Annual and Sustainability Report 2024, note 32. The fair value of financial assets and liabilities recognized as their amortized cost is estimated to be, in principle, the same as their recognized values.

Group Jun 30, 2025 Jun 30, 2024 Dec 31, 2024
MSEK Level 2 Level 3 Total Level 2 Level 3 Total Level 2 Level 3 Total
Koncernen 30 jun 2025 30 jun 2024 31 dec 2024
Mkr Nivå 2 Nivå 3 Summa Nivå 2 Nivå 3 Summa Nivå 2 Nivå 3 Summa
Financial assets Finansiella tillgångar
Securities held as fixed assets Långfristiga värdepappersinnehav 44 44 45 45 45 45
Of which unlisted funds Varav onoterade fonder 3 3 4 4 4 4
Of which unlisted shares and participations Varav onoterade aktier och andelar 41 41 41 41 41 41
Other current receivables Övriga kortfristiga fordringar 13 13 20 20 10 10
Of which commodity hedging with futures Varav råvarusäkring med termin 12 12 19 19 9 9
Of which currency derivatives Varav valutaderivat 1 1 1 1 1 1
Total financial assets Summa finansiella tillgångar 13 44 57 20 45 65 10 45 55
Financial liabilities Finansiella skulder
Other current liabilities Övriga kortfristiga skulder 25 25 17 17 1 1
Of which currency derivatives Varav valutaderivat 2 2 1 1 –
Of which commodity hedging with futures Varav råvarusäkring med termin 23 23 16 16 1 1
Total financial liabilities Summa finansiella skulder 25 – 25 17 – 17 1 – 1

 

The tables below are a reconciliation between the opening and closing balance for assets and liabilities included in level 3.

Group Securities held as fixed asset
Unlisted funds Unlisted shares and participations
MSEK Jun 30, 2025 Jun 30, 2024 Dec 31, 2024 Jun 30, 2025 Jun 30, 2024 Dec 31, 2024
Koncernen Långfristiga värdepappersinnehav
Onoterade fonder Onoterade aktier och andelar
Mkr 30 jun 2025 30 jun 2024 31 dec 2024 30 jun 2025 30 jun 2024 31 dec 2024
Opening balance Ingående balans 4 5 5 41 41 41
Investments Investeringar 1
Dividends received Erhållen utdelning -2 -1  -1
Closing balance Utgående balans 3 4 4 41 41 41
Group Contingent consideration
MSEK Jun 30, 2025 Jun 30, 2024 Dec 31, 2024
Koncernen Villkorad köpeskilling
Mkr  30 jun 2025  30 jun 2024 31 dec 2024
Opening balance Ingående balans – 6 6
Payments during the period Periodens utbetalningar -6  -6
Closing balance Utgående balans – – –