Scania is exposed to various financial risks in its operations. The financial risks that are of the greatest importance are currency, interest rate, refinancing and credit risks, which are all regulated by the Finance Policy adopted by Scania’s Board of Directors.

Credit risk related to customer commitments is managed, within established limits, on a decentralised basis by means of local credit assessments. Decisions on major credit commitments are made in corporate credit committees. Other financial risks are managed primarily at corporate level by Scania’s treasury unit.

Scania’s Finance Policy states how financial risks shall be managed and how access to liquidity shall be safeguarded. On a daily basis, the corporate treasury unit measures the risks of outstanding positions, assuring that they are managed within established limits in compliance with the Finance Policy.