Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 211

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 211
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     | $ |       — |     | $ |         — |     | $ |  51,740 |     | $ |     76,632 |
| Changes from effects of foreign exchange rates - (Restated)                                           |     |   |      5,488 |     |   |         — |     |   |   1,228 |     |   |         — |     |   |     592 |     |   |      7,308 |
| Changes from effects of fair value measurement - (Restated)                                           |     |   |          — |     |   |     7,553 |     |   |       — |     |   |  -465,168 |     |   |       — |     |   |   -457,615 |
| Changes from interest on fair value measurement                                                       |     | $ |          — |     | $ |      -359 |     | $ |       — |     | $ |         — |     | $ |       — |     | $ |       -359 |
| Balance as of December 31, 2023 - (Restated)                                                          |     | $ |  2,036,755 |     | $ | 1,274,899 |     | $ | 176,614 |     | $ |   161,402 |     | $ | 127,248 |     | $ |  3,776,918 |
| of which outstanding principal - (Restated)                                                           |     |   |  2,026,665 |     |   | 1,257,194 |     |   | 176,614 |     |   |         — |     |   |       — |     |   |  3,460,473 |
| of which accrued interest  - (Restated)                                                               |     |   |     10,090 |     |   |    17,705 |     |   |       — |     |   |         — |     |   |       — |     |   |     27,795 |

Note 27 - Related party transactions

Related parties are as follows:

• A person, or a close family member of such person, that has control, joint control or significant influence over a Polestar entity. Due to the Group's ownership structure, Li Shufu is the person who effectively controls the Group and its entities;

• A person who is a member of the key