Accounting policies

The interim report has been prepared in accordance with IFRS Accounting Standards, applying IAS 34 Interim Financial Reporting. Disclosures according to IAS 34.16A are presented not only in the financial statements and accompanying notes but also in other parts of the interim report. The Parent Company's interim report has been prepared in accordance with the Swedish Annual Accounts Act and the Securities Market Act which is in compliance with recommendation RFR 2 Accounting for Legal Entities. The same accounting principles and calculation methods as in AddLife's 2025 annual report have been applied in this interim report.

Comparative figures in the interim report for income statement items refer to the value for the period January–March 2025, and for balance sheet items as of December 31, 2025, unless otherwise stated.

New or amended accounting policies from 2026 onwards

IFRS 18 and related amendments to other standards shall be applied for financial years beginning on or after 1 January 2027, with retrospective application. The new standard, which has been adopted by the EU, replaces IAS 1. The standard does not affect the recognition or measurement of items in the financial statements, but only results in changes to presentation and disclosures. An analysis of the effects of the standard on the Group is in progress. The standard has not been early adopted.

No other new or amended accounting standards or interpretations approved for application from 2026 are assessed to have any material effect on the Group’s financial statements.

Information on Global Minimum Tax

The Group is covered by the OECD's model rules for Pillar II. The Group's exposure to the legislation under Pillar II has been calculated and analyzed. The Company’s assessment is that Pillar II has no material effect for the first quarter of 2026.