Accounting policies

The year-end 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 year-end report. The Parent Company's year-end 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 2024 annual report have been applied in this year-end report.

Changes in IFRS standards applicable from January 1, 2025, have not had any impact on AddLife's financial statements for the financial year ended December 31, 2025.

Comparative figures in the year‑end report for income statement items refer to the value for the period January–December 2024, and for balance sheet items as of December 31, 2024, unless otherwise stated.

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 financial year 2025.