Company: RSKD
Filing Date: 2025-03-06
Form Type: 20-F
Source: 0001851112-25-000006
Chunk: 217

Company: RISKIFIED LTD.
Filing Date: 2025-03-06
Form: 20-F
Item: Item 19
Chunk 217
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 deferred contract fulfillment costs        ( 249)                                  —                        —                    
  Ending balance                                           $                            5,016      $             4,456      $             3,673  

5. Fair Value Measurements

The following tables present information about our financial instruments that are measured at fair value on a recurring basis:

                                                                                              As of December 31, 2024                                                           
                                                                                              Fair Value                            Level 1      Level 2               Level 3  
                                                                                              (in thousands)                                                                    
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Financial Assets:                                                                                                                                                             
  Derivative financial instruments included in prepaid expenses and other current assets      $                            826      $            $            826      $        
  Total financial assets                                                                      $                            826      $            $            826      $        

                                                                                                   As of December 31, 2023                                                                 
                                                                                                   Fair Value                               Level 1      Level 2                  Level 3  
                                                                                                   (in thousands)                                                                          
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Financial Assets:                                                                                                                                                                        
  Government bonds included within short-term investments                                          $                            28,968      $            $            28,968      $        
  Derivative financial instruments included in prepaid expenses and other current assets           308                                      —            308                      —        
  Total financial assets                                                                           $                            29,276      $            $            29,276      $        
  Financial Liabilities:                                                                                                                                                                   
  Derivative financial instruments included in accrued expenses and other current liabilities      $                               462      $            $               462      $        
  Total financial liabilities                                                                      $                               462      $            $               462      $        

As of December 31, 2024 and 2023, we did not have any Level 3 financial instruments that are measured at fair value on a recurring basis.

We classify our derivative financial instruments and government bonds within Level 2 of the fair value hierarchy because they are valued using inputs other than quoted prices which are directly or indirectly observable in the market, including readily-available pricing sources for the identical underlying security which may not be actively traded. Refer to Note 6 for more information regarding our derivative financial instruments.

Refer to Note 9 below for more information regarding the fair value of our indemnification guarantees.

F-22

RISK