Other financial records

Fair values on financial instruments

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  30 Sep 23 31 Dec 22
SEKm Carrying amount Level 2 Level 3 Carrying amount Level 2 Level 3
Derivatives measured at fair value through profit or loss 0 0 1 1
Total financial assets at fair value per level 0 0 1 1
Derivatives measured at fair value through profit or loss 1 1 0 0
Contingent considerations 146 146 266 266
Total financial liabilities at fair value per level 147 1 146 266 0 266
The fair value and carrying amount are recognized in the balance sheet as shown in the table above.
For quoted securities, the fair value is determined on the basis of the asset’s quoted price in an active market, level 1. As at the reporting date the Group had no items in this category. For currency contracts and embedded derivatives, the fair value is determined on the basis of observable market data, level 2. For contingent considerations, a cash-flow-based valuation is performed, which is not based on observable market data, level 3. For the Group’s other financial assets and liabilities, fair value is estimated to essentially correspond to the carrying amount.

Contingent considerations

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  3 months ending 9 months ending 12 months ending
SEKm 30 Sep 23 30 Sep 22 30 Sep 23 30 Sep 22 30 Sep 23 31 dec 22
Carrying amount, opening balance 164 357 266 349 274 349
Acquisitions during the period 5 2 5 18 8 21
Consideration paid -16 -31 -16 -31
Revaluation through profit or loss 1 1 4 1 4
Reversed through profit or loss -18 -85 -101 -85 -117 -101
Interest expenses -1 -2 -3 4 -2 5
Exchange differences -5 2 -6 15 -2 19
Carrying amount, closing balance 146 274 146 274 146 266
             

Pledged assets and contingent liabilities in the Group

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SEKm 30Sep 23 31 Dec 22 30 Sep 22
Contingent liabilities 52 47 47
Latest updated: 10/24/2023 4:09:10 PM by Eva Berger