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Annual and Sustainability Report 2025

Group notes

Note 16 Other financial assets

Fair value of financial instruments under other financial assets corresponds to their carrying value.

  2025 2024
Non-current assets    
Pension plan assets in excess of pension obligations (note 24) 407 315
Derivatives    
– designated for hedge accounting 591 197
Available-for-sale investments 29 30
Financial assets classified at amortized cost    
– finance lease receivables 474 492
– other financial receivables 1 137 1 191
Closing balance, Dec. 31 2 638 2 225
     
Current assets    
Derivatives    
– recognized at fair value through profit and loss 94 228
– designated for hedge accounting 3 3
Financial assets classified at amortized cost    
– finance lease receivables 248 299
– other financial receivables 1 021 953
Closing balance, Dec. 31 1 366 1 483

The gross amount of finance lease receivables amounted to 723 (792), of which 1 (1) have been impaired. The gross amount of other financial receivables amounted to 2 178 (2 152), of which 20 (8) have been impaired. The total estimated fair value of collateral to finance lease receivables and other financial receivables was 300 (292) and 1 397 (1 461), respectively, consisting primarily of repossession rights. See note 23 for information regarding finance leases for Group as lessor and note 30 for information on credit risk.

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