76474710 2025-01-01 2025-12-31 2 76474710 2025-01-01 2025-12-31 3 76474710 2025-01-01 2025-12-31 76474710 2025-01-01 2025-12-31 1 76474710 2024-01-01 2024-12-31 76474710 2025-12-31 76474710 2024-12-31 76474710 2025-01-01 d:FixturesFittingsToolsAndEquipmentMember 76474710 2025-01-01 2025-12-31 d:FixturesFittingsToolsAndEquipmentMember 76474710 2025-12-31 d:FixturesFittingsToolsAndEquipmentMember 76474710 2025-01-01 d:InvestmentsInGroupEnterprisesMember 76474710 2024-01-01 d:InvestmentsInGroupEnterprisesMember 76474710 2025-01-01 2025-12-31 d:InvestmentsInGroupEnterprisesMember 76474710 2024-01-01 2024-12-31 d:InvestmentsInGroupEnterprisesMember 76474710 2025-12-31 d:InvestmentsInGroupEnterprisesMember 76474710 2024-12-31 d:InvestmentsInGroupEnterprisesMember 76474710 2025-01-01 2025-12-31 d:SubsidiaryMember 2 76474710 2025-12-31 d:SubsidiaryMember 2 76474710 2025-01-01 d:ReceivablesFromGroupEnterprisesMember 76474710 2025-01-01 2025-12-31 d:ReceivablesFromGroupEnterprisesMember 76474710 2025-12-31 d:ReceivablesFromGroupEnterprisesMember 76474710 2025-01-01 d:ContributedCapitalMember 76474710 2024-01-01 d:ContributedCapitalMember 76474710 2025-12-31 d:ContributedCapitalMember 76474710 2024-12-31 d:ContributedCapitalMember 76474710 2025-01-01 d:RetainedEarningsMember 76474710 2024-01-01 d:RetainedEarningsMember 76474710 2025-01-01 2025-12-31 d:RetainedEarningsMember 76474710 2024-01-01 2024-12-31 d:RetainedEarningsMember 76474710 2025-12-31 d:RetainedEarningsMember 76474710 2024-12-31 d:RetainedEarningsMember 76474710 2025-01-01 2025-12-31 d:ProposedDividendRecognisedInEquityMember 76474710 2024-01-01 2024-12-31 d:ProposedDividendRecognisedInEquityMember 76474710 2025-12-31 d:ProposedDividendRecognisedInEquityMember 76474710 2024-12-31 d:ProposedDividendRecognisedInEquityMember 76474710 2025-01-01 76474710 2024-01-01 76474710 2025-01-01 2025-12-31 1 76474710 2025-01-01 2025-12-31 1 76474710 2025-01-01 2025-12-31 2 76474710 2025-01-01 2025-12-31 3 76474710 2023-01-01 2023-12-31 76474710 2021-01-01 2022-12-31 76474710 2020-01-01 2020-12-31 76474710 2023-12-31 76474710 2022-12-31 76474710 2020-12-31 iso4217:DKK xbrli:pure Årsrapport 15915641 Christensen Kjærulff, Statsautoriseret Revisionsaktieselskab Østbanegade, 123 2100, København Ø 2024-01-01 2024-12-31 2025-01-01 2025-12-31 76474710 Doms ApS Formervangen 28 2600 Glostrup Christensen Kjærulff, Statsautoriseret Revisionsaktieselskab 15915641 Mads Kokholm statsautoriseret revisor mne35395 Østbanegade 123 2100 København Ø Danmark +45 33 30 15 15 ck@ck.dk 2026-06-26 Stuart Linton Graham Regnskabsklasse C, mellemstor virksomhed Revisionspåtegning Ja CaseWare fra Revisorgruppen Danmark anpartshaverne København 2026-06-26 Glostrup 2026-06-26 Grundlag for konklusion Konklusion The key figures appearing from the survey have been calculated as follows:Solvency ratio Equity, closing balance x 100 / Total assets, closing balanceReturn on equity Net profit or loss for the year x 100 / Average equity 76708000 91503000 38786000 50462000 37922000 41041000 -7645000 0 3165000 4061000 1783000 -288000 2703000 1127000 28956000 44263000 8450000 9841000 20506000 34422000 161000000 0 -140494000 34422000 4868000 7151000 52329000 54244000 57197000 61395000 57197000 61395000 4000 4837000 0 80000 4000 4917000 4456000 8577000 126249000 122261000 0 38000 1390000 2019000 132095000 132895000 132099000 137812000 189296000 199207000 0 5000000 5000000 3540000 144034000 161000000 0 169540000 149034000 46000 94000 46000 94000 0 62000 3341000 4165000 6868000 30175000 4916000 7281000 4585000 8396000 19710000 50079000 19710000 50079000 189296000 199207000 33538000 45203000 3155000 3857000 2093000 1402000 38786000 50462000 51 73 2703000 1127000 2703000 1127000 7358000 6030000 1328000 7358000 -6030000 1328000 50344000 50344000 500000 0 49844000 50344000 -43193000 -43481000 -1783000 288000 -44976000 -43193000 4868000 7151000 Odysii Tecnologies Ltd Tel Aviv, Israel 100 0 0 54244000 -1915000 52329000 52329000 5000000 5000000 5000000 5000000 144034000 109612000 -140494000 34422000 3540000 144034000 161000000 0 161000000 0 94000 45000 -48000 49000 46000 94000 Today, the Board of Directors and the Managing Director have approved the annual report of Doms ApS for the financial year 1 January - 31 December 2025. The annual report has been prepared in accordance with the Danish Financial Statements Act. We consider the chosen accounting policy to be appropriate, and in our opinion, the financial statements give a true and fair view of the financial position of the Company at 31 December 2025 and of the results of the Company's operations for the financial year 1 January – 31 December 2025. Further, in our opinion, the Management's review gives a true and fair review of the matters discussed in the Management's review. We recommend that the annual report be approved at the Annual General Meeting. Stephen John Richards Stephen John Richards Stuart Linton Graham Tom Hvid We have audited the financial statements of Doms ApS for the financial year 1 January - 31 December 2025, which comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes, for the Company. The financial statements are prepared under the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the financial position of the Company at 31 December 2025, and of the results of the Company's operations for the financial year 1 January - 31 December 2025 in accordance with the Danish Financial Statements Act. Basis for OpinionWe conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Den­mark. Our responsibilities under those standards and requirements are further described in the “Auditor’s Responsibilities for the Audit of the Financial Statements” section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Den­mark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Management is responsible for the preparation of financial statements that give a true and fair view in accordance with the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, Management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the financial statements unless Management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Den­mark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Den­mark, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. Conclude on the appropriateness of Management’s use of the going concern basis of accounting in preparing the financial statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern. Evaluate the overall presentation, structure and contents of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that gives a true and fair view. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Statement on Management’s ReviewManagement is responsible for Management’s Review. Our opinion on the financial statements does not cover Management’s Review, and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read Management’s Review and, in doing so, consider whether Management’s Review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether Management’s Review provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that Management’s Review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statement Act. We did not identify any material misstatement of Management’s Review. 101365000 69617000 75521000 49725000 9677000 23284000 -8966000 3222000 2662000 -4077000 4203000 42058000 8290000 21406000 153745000 146161000 144826000 0 0 0 0 0 114612000 116554000 109669000 75 76 76 89.6 74.8 74.5 79.7 75.7 12.9 26.1 36.4 7.3 21.6 Description of key activities of the companyDoms ApS' ('the Company's') primary activities relate to the sale, installation and service of fuel retail equipment. On September 26, 2025, Gilbarco Veeder-Root completed the sale of its European service businesses to TSG, a mobility solutions provider. Following this sale, Gilbarco Veeder-Root will focus on its core competencies, while ensuring continuity of service and spare parts management through a coordinated collaboration with TSG. In Denmark, the Company's main activity now consists of the development related activities of electronic systems for forecourt management at fuel retailers (PSS 5000). Internationally, the company's main activity consists in the supply and sale of PSS 5000 as in prior years. Development in activities and financial mattersThe income statement for the period 01.01.25 - 31.12.25 shows a gross profit of DKK 76,708 thousand against DKK 91,503 thousand for the period 01.01.24-31.12.24, an operating profit of DKK 37,922 thousand against 41,041 thousand for the period 01.01.24-31.12.24 and a profit of DKK 20,506 thousand against DKK 34,422 thousand for the period 01.01.24-31.12.24. The balance sheet shows equity of DKK 169,540 thousand. Management considers that the 2025 performance to be slightly above the expected gross profit of DKK 60-70 million and operating profit of DKK 30-40 million as communicated in the annual report for 2024 and significantly below than in prior year in Gross profit but still on high level. This is due to sale of its Service business to TSG in the end of September 2025.  Development for the year relative to the expectationsExpected developmentsManagement expects the company in 2026 will be generating an expected Gross Profit of DKK 50-60 million and Operating Profit of DKK 25-35 million. Although, the Company sold service business it is expected to perform on the same high level via the royalty payments from Intercompany partner Gilbarco GmbH and focusing on development of its main product PSS 5000. Research and development activitiesThe company has no R&D expenses which fulfil the criteria for capitalisation were incurred in the year under review. Events occurring after the end of the financial yearNo important events have occurred after the end of the financial year. 11.Provisions for deferred taxProvisions for deferred tax 1 January 20259445Deferred tax relating to the net profit or loss for the year-4849 4694 12.Charges and securityThe company has  not provided any security over assets. 13.Contractual obligations and contingencies, etc. Lease liabilities:Rent and lease liabilities include a rent obligation totalling DKK 895 thousand (2024 DKK 2.454 thousand) in non terminable rent agreements. Furthermore the company has liabilities under operating leases for cars and contingent liabilities, totalling DKK 10.962 thousand (2024 DKK 6.188 thousand). Joint taxationThe company acts as administration company for the group of companies subject to the Danish scheme of joint taxation and is unlimitedly, jointly, and severally liable, along with the other jointly taxed companies, to pay the total corporation tax. The company is unlimitedly, jointly, and severally liable, along with the other jointly taxed companies, for any obligations to withhold tax on interest, royalties, and dividends. The liability relating to obligations in connection with withholding tax on dividends, interest, and royalties represents an estimated maximum of DKK 0. Any subsequent adjustments of corporate taxes or withholding taxes, etc., may result in changes in the company's liabilities. The company Doms Metrology ApS has withdrawn from the joint taxation as of 25th of September 2025 and is liable for any tax claims against the other jointly taxed companies until the time of withdrawal from the joint taxation. 14.Related partiesControlling interest CGC International III Ltd. USAMajority shareholder TransactionsThe company has the following related party transactions: 2025 Sales to related parties, incuded in gross profit. Relation Group companies49.354 Purchases from related parties, included in gross profit. Relation Group companies9.844 Net interests included in Financial income/expenses. Relation Group companies2.556   Remuneration for the management and board of directors is specified in note 1. Staff costs   Recievables from group enterprises178.579 Payables to group enterprises6.867 Consolidated financial statementsNone of the company's parent companies present consolidated financial statements.The company is included in the consolidated financial statements of Vontier, Raleigh, North Carolina, United States. Requisition of the patents consolidated financial statements at: https://s203.q4cdn.com/187135268/files/doc_financials/2025/ar/2025-12-31-10K-vF.pdf The annual report for Doms ApS has been presented in accordance with the Danish Financial Statements Act regulations concerning reporting class C enterprises (medium sized enterprises).   The accounting policies are unchanged from last year, and the annual report is presented in DKK. No consolidated financial statements have been prepared pursuant to section 112 (1) of the Danish Financial Statements Act. The financial statements of Doms ApS and its group enterprises are included in the consolidated financial statements for Vontier Corporation, USA, reg. no. 84-2783455. Pursuant to section 86 (4) of the Danish Financial Statements Act, no statement of cash flows for the enterprise has been prepared, as the relevant information is included in the consolidated financial statements of Vontier Corporation, USA, Reg.no. 84-2783455. Recognition and measurement in generalIncome is recognised in the income statement concurrently with its realisation, including the recognition of value adjustments of financial assets and liabilities. Likewise, all costs are recognised in the income statement, including depreciations amortisations, write-downs for impairment, provisions, and reversals due to changes in estimated amounts previously recognised in the income statement. Assets are recognised in the statement of financial position when it seems probable that future economic benefits will flow to the company and the value of the asset can be reliably measured. Liabilities are recognised in the statement of financial position when it is seems probable that future economic benefits will flow out of the company and the value of the liability can be reliably measured. Assets and liabilities are measured at cost at the initial recognition. Hereafter, assets and liabilities are measured as described below for each individual accounting item. Upon recognition and measurement, allowances are made for such predictable losses and risks which may arise prior to the presentation of the annual report and concern matters that exist on the reporting date. Fair value hierarchyThe company applies the concept of fair value when recognising xxx assets and the value of financial instruments. Fair value is defined as the amount at which an asset or a liability could be exchanged in an arm’s length transaction between knowledgeable, willing parties. Measurement at fair value is based on a primary market. Four levels in the fair value hierarchy are used to calculate this value: Calculation based on fair value in a similar market Calculation according to accepted valuation methods on the basis of observable market information Calculation based on accepted valuation methods and reasonable estimates.Cost Foreign currency translationTransactions in foreign currency are translated by using the exchange rate prevailing at the date of the transaction. Differences in the rate of exchange arising between the rate at the date of transaction and the rate at the date of payment are recognised in the profit and loss account as an item under net financials. If currency positions are considered to hedge future cash flows, the value adjustments are recognised directly in equity in a fair value reserve. Receivables, payables, and other foreign currency monetary items are translated using the closing rate. The difference between the closing rate and the rate at the time of the occurrence or initial recognition in the latest financial statements of the receivable or payable is recognised in the income statement under financial income and expenses. Fixed assets acquired and paid for in foreign currency are measured at the exchange rate prevailing at the date of  the transaction. Gross profitGross profit comprises the revenue, changes in inventories of finished goods, and work in progress, other operating income, raw materials and consumables, cost of sales and other external costs. The enterprise will be applying IAS 11 and IAS 18 as its basis of interpretation for the recognition of revenue. Revenue is recognised in the income statement if delivery and passing of risk to the buyer have taken place before the end of the year and if the income can be determined reliably and inflow is anticipated. Income from the sale of services, which include service contracts, is recognised in revenue on a straight-line basis as the services are rendered, as the services are provided in the form of an indefinite number of actions over a specified period of time. Revenue is measured at the fair value of the consideration promised exclusive of VAT and taxes and less any discounts relating directly to sales. Cost of sales comprises costs concerning purchase of raw materials and consumables less discounts and changes in inventories. Change in inventories of finished goods and work in progress comprises adjustments in inventories of finished goods and work in progress for the year, including write-downs of inventories of finished goods and work in progress to the extent that these do not exceed normal write-downs. Costs of raw materials and consumables comprise raw materials and consumables used for the year as well as any changes in inventories, including any inventory wastage. Write-downs of inventories of raw materials and consumables are also recognised under raw materials and consumables to the extent that these do not exceed normal write-downs. Other operating income comprises items of a secondary nature as regards the principal activities of the enterprise, including profit from the disposal of intangible and tangible assets as well as operating loss and conflict compensation. Compensation is recognized when it is overwhelmingly probable that the company will receive the compensation. Other external expenses comprise expenses incurred for distribution, sales, advertising, administration, premises, loss on receivables, and operational leasing costs. Staff costsStaff costs include salaries and wages, including holiday allowances, pensions, and other social security costs, etc., for staff members. Results from investments in group enterprisesDividend from investments in group enterprises is recognised in the financial year in which the dividend is declared. If the dividend received exceeds the proportionate share of the year's result, this is considered an indication of impairment, which entails a requirement to prepare an impairment test. Financial income and expensesFinancial income and expenses are recognised in the income statement with the amounts concerning the financial year. Financial income and expenses comprise interest income and expenses, realised and unrealised capital gains and losses and gains relating to debt and transactions in foreign currency. Tax on net profit or loss for the yearTax for the year comprises the current income tax for the year and changes in deferred tax and is recognised in the income statement with the share attributable to the net profit or loss for the year and directly in equity with the share attributable to entries directly in equity.  The company is subject to Danish rules on compulsory joint taxation of Danish group enterprises. The company acts as an administration company in relation to the joint taxation. This means that the total Danish tax payable by the Danish consolidated companies is paid to the tax authorities by the company. The current Danish income tax is allocated among the jointly taxed companies proportional to their respective taxable income (full allocation with reimbursement of tax losses). Property, plant, and equipmentProperty, plant, and equipment are measured at cost less accrued depreciation and write-down for impairment. The depreciable amount is cost less any expected residual value after the end of the useful life of the asset. The amortisation period and the residual value are determined at the acquisition date and reassessed annually. If the residual value exceeds the carrying amount, the depreciation is discontinued. Depreciation is done on a straight-line basis according to an assessment of the expected useful life and the residual value of the individual assets: Useful lifeResidual valuePlant and machinery5years0-20 %Other fixtures and fittings, tools and equipment3-5years0-20 % Minor assets with an expected useful life of less than 1 year are recognised as costs in the income statement in the year of acquisition. Profit or loss derived from the disposal of property, land, and equipment is measured as the difference between the sales price less selling costs and the carrying amount at the date of disposal. Profit or loss is recognised in the income statement as other operating income or other operating expenses. LeasesThe enterprise will be applying IAS 17 as its base of interpretation for recognition of classification and recognition of leases. At their initial recognition in the statement of financial position, leases concerning property, plant, and equipment where the company holds all essential risks and advantages associated with the proprietary right (finance lease) are measured either at fair value of the asset being leased or at the present value of the future lease payments, whichever value is lower. When calculating the present value, the discount rate used is the internal rate of return of the lease or, alternatively, the borrowing rate of the enterprise. Hereafter, assets held under a finance lease are treated in the same way as other similar property, plant, and equipment. The capitalised residual lease commitment is recognised in the statement of financial position as a liability other than provisions, and the interest part of the lease is recognised in the income statement for the term of the contract. All other leases are regarded as operating leases. Payments in connection with operating leases and other lease agreements are recognised in the income statement for the term of the contract. The company's total liabilities concerning operating leases and lease agreements are recognised under contingencies, etc. Investments in group enterprisesInvestments in group enterprises are recognised and measured at cost. If the recoverable amount is lower than the cost price, it shall be written down for impairment to this lower value. Impairment loss relating to non-current assetsThe carrying amount of both intangible and tangible fixed assets as well as equity investments in group enterprises are subject to annual impairment tests in order to disclose any indications of impairment beyond those expressed by amortisation and depreciation respectively. If indications of impairment are disclosed, impairment tests are carried out for each individual asset or group of assets, respectively. write-down for impairment is done to the recoverable amount if this value is lower than the carrying amount. The recoverable amount is the higher value of value in use and selling price less expected selling cost. The value in use is calculated as the present value of the expected net cash flows from the use of the asset or the asset group and expected net cash flows from the sale of the asset or the asset group after the end of their useful life. Previously recognised impairment losses are reversed when conditions for impairment no longer exist. Impairment relating to goodwill is not reversed. InventoriesInventories are measured at cost according to the FIFO method. In cases when the net realisable value of the inventories is lower than the cost, the latter is written down for impairment to this lower value. Costs of goods for resale, raw materials, and consumables comprise acquisition costs plus delivery costs. Costs of manufactured goods and work in progress comprise the cost of raw materials, consumables, direct wages, and indirect production costs. Indirect production costs comprise indirect materials,  wages, and maintenance. Borrowing expenses are not recognised in cost. The net realisable value for inventories is recognised as the estimated selling price less costs of completion and selling costs. The net realisable value is determined with due consideration of negotiability, obsolescence, and the development of expected market prices. ReceivablesReceivables are measured at amortised cost, which usually corresponds to nominal value. In order to meet expected losses, impairment takes place at the net realisable value. The company has chosen to use IAS 39 as a basis for interpretation when recognising impairment of financial assets, which means that impairments must be made to offset losses where an objective indication is deemed to have occurred that an account receivable or a portfolio of accounts receivable is impaired. If an objective indication shows that an individual account receivable has been impaired, an impairment takes place at individual level. PrepaymentsPrepayments recognised under assets comprise incurred costs concerning the following financial year. Cash and cash equivalentsCash-pool deposits are, based on the characteristics of the cash-pool, not considered a part of the cash balance, but as part of receivables from group enterprises. Equity DividendDividend expected to be distributed for the year is recognised as a separate item under equity. Income tax and deferred taxAs administration company, Doms ApS is liable to the tax authorities for the subsidiaries' corporate income taxes. Current tax liabilities and current tax receivable are recognised in the statement of financial position as calculated tax on the taxable income for the year, adjusted for tax of previous years' taxable income and for tax paid on account. The company is jointly taxed with consolidated Danish companies. The current corporate income tax is distributed between the jointly taxed companies in proportion to their taxable income and with full distribution with reimbursement as to tax losses. The jointly taxed companies are comprised by the Danish tax prepayment scheme. Deferred tax is measured on the basis of temporary differences in assets and liabilities with a focus on the statement of financial position. Deferred tax is measured at net realisable value. Adjustments take place in relation to deferred tax concerning elimination of unrealised intercompany gains and losses. Deferred tax is measured based on the tax rules and tax rates applying under the legislation prevailing in the respective countries on the reporting date when the deferred tax is expected to be released as current tax. Changes in deferred tax due to changed tax rates are recognised in the income statement, except for items included directly in the equity. Deferred tax assets, including the tax value of tax losses allowed for carryforward, are recognised at the value at which they are expected to be realisable, either by settlement against tax of future earnings or by set-off in deferred tax liabilities within the same legal tax unit. Any deferred net tax assets are measured at net realisable value. Liabilities other than provisionsOther liabilities concerning payables to suppliers, group enterprises, and other payables are measured at amortised cost which usually corresponds to the nominal value.