Pursuant to the Swedish Companies Act, the Swedish Annual Accounts Act (Sw. årsredovisningslagen (1995:1554)) and the Swedish Corporate Governance Code, the Board of Directors has overall responsibility for internal control and risk management within Ellos Holding.
Internal control is a central component of corporate governance and aims to provide reasonable assurance regarding the reliability of external financial reporting in the form of interim reports, annual reports and year-end reports, and that the financial reporting is prepared in accordance with laws and applicable accounting standards.
Internal governance and control within the Group are based on a framework of governing documents, processes and defined roles and areas of responsibility. This structure is based on the internationally accepted framework COSO (The Committee of Sponsoring Organisations of the Treadway Commission). The COSO framework consists of five components: control environment, risk assessment, control activities, information and communication and monitoring activities.
The risk identification and assessments are performed to identify risks that the Group is exposed to and thereby provide guidance on which areas are important to control. The assessment of risks is carried out at least once a year.
The CFO is responsible for coordinating the activities in connection with the risk assessment and presenting the results to the Board of Directors.
More information about Ellos Holding’s primary risks and risk management is available in the Prospectus published on 29 June 2026, and available on the link below.