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The fair value of acquired assets and assessed liabilities has been preliminarily established for all acquisitions made during 2021.

Total fair value of assets and liabilities of acquired businesses in 2021 No adjustments are expected to be material.

Sandvik is in the process of reviewing the final values for certain of the recently acquired businesses. and Cambrio businesses which are disclosed separately. The relative amounts of the individual acquisitions are not considered significant except for DSI Underground, CNC Software Inc., DWFritz Automation Inc. The amounts presented in the following tables detail the recognized amounts aggregated by business area. All acquisitions have been accounted for using the acquisition method. No equity instruments have been issued in connection with the acquisitions. Sandvik received control over the operations upon the date of closing the acquisition. For information about the accounting treatment of the call/put option see note G21. On August 3, 2021, Sandvik acquired Jennmar´s share of the Rocbolt Technologies JVs in China, South Africa and Mongolia.Īcquired 67 percent of Chuzhou Yongpu Carbide Tools Co., with a call option/put option to buy the remaining part after three years.Īll acquisitions above were made through the purchase of 100 percent of shares and voting rights or through the purchase of the net assets of the acquired operations, except for the acquisition of Chuzhou Yongpu Carbide Tools Co., Ltd that was made through the purchase of 67 percent of shares and voting rights with a call/put option to buy/sell the remaining part in three years’ time. Sandvik Manufacturing and Machining Solutions P22 Supplementary information to the cash flow statement.P20 Contingent liabilities and pledged assets.

P19 Accrued expenses and deferred income.

P18 Non-current interest-bearing liabilities.

P16 Provisions for pension and other non-current post-employment benefits.

P13 Non-current receivables and other current receivables.

P3 Personnel information and remuneration to management.

P1 Accounting principles, Parent Company.

G32 Divestments, assets held for sale and discontinued operations.

G30 Supplementary information to the cash flow statement.

G28 Supplementary information – financial risk management.

G27 Contingent liabilities and pledged assets.

G26 Accrued expenses and deferred income.

G22 Provisions for pension and other non-current post-employment benefits.

G16 Shares in associated companies and joint ventures.

G4 Personnel information and remuneration of management.