Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 189

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 189
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 Reclassifications²                                   |     |   |   |     -6 |   |     |   9,879 |   |   |       — |   |     |   9,873 |
| Effect of foreign currency exchange rate differences |     |   |   |     -3 |   |     |     233 |   |   |       — |   |     |     230 |
| Balance as of December 31, 2023 - (Restated)         |     | $ |   | -2,709 | $ |     | -61,174 | $ |   |    -579 | $ |     | -64,462 |
| Carrying amount at December 31, 2022 (Restated)      |     | $ |   |  3,060 | $ |     |  94,439 | $ |   | 160,280 | $ |     | 257,779 |
| Carrying amount at December 31, 2023 - (Restated)    |     | $ |   |  6,207 | $ |     | 119,771 | $ |   | 251,059 | $ |     | 377,037 |

1 - Of $ 208,821in additions for the year ended December 31, 2023, $ 109,141has been settled in cash. These $ 109,141are included in the $ 137,400in the cash-flow from investing activities related to additions to Property, plant and equipment, and the remaining $ 28,259relates to decreases in Trade payables from prior years which were settled in cash during the year ended December 31, 2023. Of $ 110,504in additions for the year ended December 31, 2022, $ 30,881was settled in cash. These $ 30,881are included in the $ 32,269cash-flow from investing activities related to additions to Property, plant and equipment, and the remaining $ 1,388relates to increases in Trade payables - related parties from prior years which were settled in cash during the year ended December 31, 2022.

2 - For the year ended December 31, 2023, $ 47,026is a reclassification from Property, plant and equipment to Assets under operating lease for vehicles that have been repurposed permanently and are currently in use for leasing business with customers. For the