Group notes

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Note 28 Pledged assets and contingent liabilities

A contingent liability is a possible obligation or a present obligation that arises from past events that is not reported as a liability or provision, due either to the fact that it is not probable that an outflow of resources will be required to settle the obligation, or a sufficiently reliable calculation of the amount cannot be made. Epiroc had 118 (174) in sureties and other contingent liabilities. These primarily relate to pension commitments and commitments related to customer claims and various legal matters. In addition, Epiroc has commercial guarantees for fulfillment of contractual undertakings, which is part of the Group’s normal course of business of 422 (401).

During 2025, Epiroc entered into a contract for a supply chain resilience solution with a distributor of equipment and spare parts, with commitments to purchase the products within twelve months. All purchases through this solution were according to forecast and no shortfall of orders occurred. The objective of this solution is to create a more resilient supply chain, resulting in shorter lead times and improved delivery performance to Epiroc’s end customers. In 2025, Epiroc purchased equipment and spare parts amounting to 282 MSEK through this solution. As of December 31, 2025 the unrecognized commitment for future purchases according to forecast amounts to 750 MSEK.