Company: PLSAY
Filing Date: 2025-05-09
Form Type: 20-F
Source: 0001884082-25-000012
Chunk: 299

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-05-09
Form: 20-F
Item: Item 16C
Chunk 299
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Item 16C. Principal Accountant Fees and Services

Deloitte AB Deloitte AB Rehnsgatan 11, SE-113 79 Stockholm, Sweden 1126 Deloitte AB

                          For the year ended December 31,                                    
                          2024                                             2023              
 ─────────────────────────────────────────────────────────────────────────────────────────────
  Audit fees                                                   15,746                15,720  
  Audit-related fees      200                                               268              
  Tax fees                —                                                   3              
  All other fees          —                                                  10              
  Total                   $                                    15,946         $      16,001  

“ Audit fees” consists of the aggregate fees billed or to be billed for the audit of Polestar's annual consolidated financial statements and the statutory financial statements of certain subsidiaries. This includes interim review services that Deloitte AB

“ Audit-related fees” are the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit or review of Polestar's financial statements and are not reported under Audit fees.

“ Tax fees” are the aggregate fees billed for tax advisory and compliance services.

“ All other fees” are the aggregate fees billed for other professional services that are not related to the above categories. This includes advisory services related to marketing and advertising.

The Audit Committee has adopted a pre-approval policy that provides guidelines for audit, audit-related and other non-audit services that may be provided to Polestar. All of the fees in the table above were approved in accordance with this policy. The policy (a) identifies the guiding principles that must be considered by the Audit Committee in approving services to ensure that Deloitte AB Deloitte AB

Ta b le of Conte n t s

services up to certain fee thresholds to the Audit Committee’s Chair. Such approval must be reported to the entire Audit Committee at the next scheduled Audit Committee meeting. Once the Audit Committee or its Chair has approved the overall fees for certain audit, audit-related or non-audit services to be provided by Deloitte AB Deloitte AB

Item 16D. Exemptions from the Listing Standards for Audit Committees