Neither significant changes in the fair value hierarchy nor in the fair value measurement assumptions of financial instruments occurred in the period under review. The Group neither issued, repurchased nor repaid Autoneum bonds in the reporting period.

Autoneum maintains a long-term credit agreement with a bank syndicate in the amount of CHF 350.0 million, whereof CHF 188.0 million was drawn at June 30, 2025 (December 31, 2024: CHF 131.3 million).

On December 8, 2017 Autoneum Holding Ltd issued a fixed-rate bond with a nominal value of CHF 100.0 million, which is listed on the SIX Swiss Exchange (AUT17, ISIN: CH0373476032). The bond carries a coupon rate of 1.125% and has a term of eight years with a final maturity on December 8, 2025.

As part of the acquisition of Jiangsu Huanyu Group (refer to note 3), Autoneum entered into a forward contract to acquire the remaining 30% of the shares in 2028. While the consideration to be paid is variable and depends on future outcomes, the obligation to purchase is subject to certain conditions, including the future performance of the business. For the amount expected to become payable under the forward contract, a liability has been recognized at the present value of the redemption amount with a corresponding charge directly to equity. This redemption liability is subsequently remeasured through profit or loss. Given the non-controlling shareholder retains present access to the economic benefits associated with the underlying ownership interests, the non-controlling interests in the acquired business is recognized as a separate component in equity and continues to receive an allocation of profit or loss and other comprehensive income.