New Wave Group Annual Report 2025 2025 | Page 129

NWG // FINANCIAL INFORMATION //
THE GROUP
Financial instruments by category
The fair values of interest-bearing assets and liabilities may differ from their carrying amounts, partly as a result of changes in market interest rates. The fair values of these assets have been determined by discounting future cash flows using current interest rates and exchange rates for equivalent instruments. For financial instruments such as accounts receivable, accounts payable and other non-interest-bearing financial assets and liabilities, which are carried at amortized cost less any impairment losses, the fair value is deemed to agree with the carrying amount. Financial instruments at fair value in the balance sheet belongs to level two and three in IFRS 13 hierarchy. The Group’ s long-term borrowing is mainly through credit facilities with long maturities but short fixed-rate periods.
2025
SEK million Financial assets
Assets at fair value through other comprehensive income
Assets at
amortized cost
Total
Fair value
Other long-term receivables
0
7
7
7
Accounts receivable
0
1,684
1,684
1,684
Other receivables
0
402
402
402
Derivatives *
0
0
0
0
Cash and cash equivalents
0
526
526
526
Total assets
0
2,619
2,619
2,619
Financial liabilities
Liabilities at fair value through other comprehensive income
Liabilities at
amortized cost
Total
Fair value
Interest-bearing liabilities
0
2,644
2,644
2,647
Derivatives *
3
0
3
3
Accounts payable
0
1,195
1,195
1,195
Accrued expenses
0
346
346
346
Other liabilities
0
156
156
156
Total liabilities
3
4,340
4,343
4,346
2024
SEK million Financial assets
Assets at fair value through other comprehensive income
Assets at
amortized cost
Total
Fair value
Other long-term receivables
0
7
7
7
Accounts receivable
0
1,597
1,597
1,597
Other receivables
0
143
143
143
Derivatives *
4
0
4
4
Cash and cash equivalents
0
546
546
546
Total assets
4
2,292
2,296
2,296
Financial liabilities
Liabilities at fair value through other comprehensive income
Liabilities at
amortized cost
Total
Fair value
Interest-bearing liabilities
0
1,635
1,635
1,640
Derivatives *
0
0
0
0
Accounts payable 0 886 886 886
Accrued liabilities
0
209
209
209
Other liabilities
0
93
93
93
Total liabilities
0
2,823
2,823
2,829
* Derivative is included in the item other receivables and other liabilities in the Group ´ s consolidated balance sheet.
ANNUAL REPORT // 129