Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 210

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 210
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,947and $ 21,585, respectively.

Note 26 - Supplemental cash flow information

The Group's non-cash investing and financing activities were as follows:

|                                                                                                            |     | For the year ended December 31, |    2023 |     |           |      2022 |     |           |    2021 |
|:-----------------------------------------------------------------------------------------------------------|:----|:--------------------------------|--------:|:----|:----------|----------:|:----|:----------|--------:|
|                                                                                                            |     | -Restated                       |         |     | -Restated |           |     | -Restated |         |
| Purchases of intangible assets in trade payables - related parties and accrued expenses - related parties  |     |                                 | 129,019 |     |           |    74,781 |     |           | 357,760 |
| Initial recognition of ROU assets and lease liabilities                                                    |     |                                 |  54,569 |     |           |    43,514 |     |           |  13,039 |
| Purchases of property, plant and equipment in trade payables, accrued expenses and non-current liabilities |     |                                 |  96,011 |     |           |    79,623 |     |           |  62,304 |
| Prepaid assets and warrant liabilities assumed upon closing of the merger with GGI                         |     |                                 |       — |     |           |    57,040 |     |           |       — |
| Issuance of Earn-out rights upon closing of the merger with GGI                                            |     |                                 |       — |     |           | 1,500,638 |     |           |       — |
| Initial recognition of investment in associates                                                            |     |                                 |  29,400 |     |           |         — |     |           |       — |

Changes in the Group's current and non-current liabilities arising from financing activities were as follows:

|                                                      |     | Liabilities to credit institutions |            |     | Convertible liabilities |   |     | Other financing liabilities |         |     | Earn-out and Class C Shares liabilities |   |     | Lease liabilities |         |     | Total |            |
| Balance as of January 1, 2022                        |     |                                    |    642,644 |     |                         | — |     |                             |  16,673 |     |                                         | — |