Note 1 – Accounting principles

Accounting principles

The Group’s interim report is prepared in accordance with IAS 34 Interim Financial Reporting and the Swedish Annual Accounts Act. The Parent Company’s interim report is prepared in compliance with the Swedish Annual Accounts Act and the Swedish Financial Reporting Board’s recommendation RFR 2 Accounting for Legal Entities. For a detailed description of the Group’s accounting principles, please refer to the annual report for 2025 and for definitions of key performance measures, please refer to page 19, Financial definitions. The principles applied are unchanged in relation to the Annual Report. In other regards, the new or revised standards and interpretations that have come into effect from the financial year 2026 have had no significant effect on the financial reporting.

IFRS 18 – Presentation and Disclosure in Financial Statements

The Group is preparing for the implementation of IFRS 18, Presentation and Disclosure in Financial Statements, which is effective for annual reporting periods beginning on or after 1 January 2027. The implementation includes an assessment of the impact of the standard on the Group’s financial reporting, including the classification and presentation of items in the financial statements and the related disclosure requirements. The assessment is ongoing, and the Group will provide further information on the expected effects of adopting IFRS 18 in future financial reports, as appropriate. Based on the assessment performed to date, no material impact on the Group’s financial position or cash flows has been identified. The final impact on the presentation of the financial statements and the related disclosures will be determined as the implementation progresses.