Company: RSKD
Filing Date: 2025-03-06
Form Type: 20-F
Source: 0001851112-25-000006
Chunk: 218

Company: RISKIFIED LTD.
Filing Date: 2025-03-06
Form: 20-F
Item: Item 19
Chunk 218
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IFIED LTD.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Debt Securities

Our investment in government bonds matured during 2024. There were no Short-term investments as of December 31, 2023 consisted of the following:

                                    As of December 31, 2023                                                                               
                                    Amortized                                Gross                    Gross                               
                                    Cost                                     Unrealized               Unrealized                          
                                                                             Gains                    Losses                              
                                    (in thousands)                                                                                        
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Government bonds                  $                            28,882      $               229      $               ( 143)      28,968  
  Total short-term investments      $                            28,882      $               229      $               ( 143)      28,968  

As of December 31, 2023, the unrealized losses related to short-term investments were not due to credit related losses. Therefore, we did not recognize an allowance for credit losses for our short-term investments. As of December 31, 2023, we did not have any available-for-sale debt securities that have been in a continuous loss position

6. Derivative Financial Instruments and Hedging

Notional Amount of Foreign Currency Contracts

Our foreign currency contracts are denominated in NIS and Euro. The gross notional amounts of outstanding foreign currency contracts in U. S. dollar were as follows:

                                                          As of December 31,                                    
                                                          2024                                2023              
                                                          (in thousands)                                        
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Derivatives Designated as Hedging Instruments:                                                                
  Foreign currency contracts                              $                       27,432      $         63,716  
  Derivatives Not Designated as Hedging Instruments:                                                            
  Foreign currency contracts                              —                                             10,314  
  Total derivative instruments                            $                       27,432      $         74,030  

Effect of Foreign Currency Contracts on the Consolidated Statements of Operations

The effect of foreign currency contracts on the Consolidated Statements of Operations during the periods presented were as follows:

F-23

RISKIFIED LTD.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

                                                Derivatives Designated as Hedging Instruments                                              Derivatives Not Designated as Hedging Instruments                            
                                                Year Ended December 31,                                                                    Year Ended December 31,