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"iso4217:EUR" } }, "f-565": { "value": "-13800000", "decimals": -5, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-566": { "value": "902400000", "decimals": -5, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-567": { "value": "316500000", "decimals": -5, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-568": { "value": "-263600000", "decimals": -5, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": 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"concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-574": { "value": "7004700000", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-575": { "value": "29300000", "decimals": -5, "dimensions": { "concept": "asml:NoncashPortionOfPropertyPlantAndEquipmentInInvestingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-576": { "value": "50300000", "decimals": -5, "dimensions": { "concept": "asml:NoncashPortionOfPropertyPlantAndEquipmentInInvestingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-577": { "value": "49300000", "decimals": -5, "dimensions": { "concept": "asml:NoncashPortionOfPropertyPlantAndEquipmentInInvestingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-578": { "value": "36600000", "decimals": -5, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-579": { "value": "42400000", "decimals": -5, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-580": { "value": "190800000", "decimals": -5, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-581": { "value": "83000000", "decimals": -5, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-582": { "value": "82200000", "decimals": -5, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-583": { "value": "137800000", "decimals": -5, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-584": { "value": "1235000000", "decimals": -5, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-585": { "value": "1734600000", "decimals": -5, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-586": { "value": "2568300000", "decimals": -5, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-587": { "value": "218000000", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsReceived", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-588": { "value": "178700000", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsReceived", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-589": { "value": "168000000", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsReceived", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-590": { "value": "45100000", "decimals": -5, "dimensions": { "concept": "asml:FundingProvidedForToolingAndFacilitiesInvestmentsInAssociates", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-591": { "value": "33800000", "decimals": -5, "dimensions": { "concept": "asml:FundingProvidedForToolingAndFacilitiesInvestmentsInAssociates", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-592": { "value": "69200000", "decimals": -5, "dimensions": { "concept": "asml:FundingProvidedForToolingAndFacilitiesInvestmentsInAssociates", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-593": { "value": "
1 . General information / summary of general accounting policies
ASML is a leading supplier to the semiconductor industry. The company provides chipmakers with hardware,
software and services to mass produce the patterns of integrated circuits (microchips). Together with its partners,
ASML drives the advancement of more affordable, more powerful and more energy-efficient microchips. ASML
enables groundbreaking technology to solve some of humanity\u2019s toughest challenges, such as in healthcare, energy
use and conservation, mobility and agriculture. Headquartered in Europe\u2019s top tech hub, the Brainport Eindhoven
region in the Netherlands, we are a global team of over 42,000 FTEs. ASML\u2019s principal operations are in EMEA,
North America and Asia.
The registered office of ASML Holding NV is located at De Run 6501, Veldhoven, the Netherlands. The statutory seat
is in Veldhoven. The company is registered with the Dutch Commercial Register under number 17085815.
Our shares are listed for trading in the form of registered shares on Euronext Amsterdam and on Nasdaq. The
principal trading market of our ordinary shares is Euronext Amsterdam.
Our Financial Statements were authorized for issuance by the Board of Management on February\u00a014, 2024 and will
be filed at the Trade Register of the Chamber of Commerce in Eindhoven within eight days after adoption by the
2024 AGM.
Basis of preparation
The accompanying Consolidated Financial Statements are stated in millions of euros unless indicated otherwise.
These Consolidated Financial Statements, prepared for statutory purposes, have been prepared in accordance with
EU-IFRS and also comply with Article 362.9 of Book 2 of the Dutch Civil Code. For internal and external reporting
purposes, we apply US GAAP. US GAAP is our primary accounting standard for setting financial and operational
performance targets.
The Consolidated Financial Statements have been prepared on historical cost convention unless stated otherwise.
The principal accounting policies adopted are set out below.
Use of estimates
The preparation of our Consolidated Financial Statements in conformity with EU-IFRS requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent
assets and liabilities on the dates of the Consolidated Statement of Financial Position, and the reported amounts of
net sales and costs for the reported periods. The inputs into our estimates and assumptions consider economic
implications including supply chain constraints, inflation and uncertainty in the macroeconomic environment. We
believe that the critical accounting estimates and assumptions are appropriate. ASML will continue to monitor the
impacts of economic implications and incorporate them into accounting estimates. Actual results could differ from
those estimates.
We evaluate our estimates on a regular basis and we base our estimates on historical experience and on various
other assumptions that we believe to be reasonable under the circumstances. Actual results may differ from these
estimates if the assumptions prove incorrect. To the extent there are material differences between actual results and
these estimates, our future results could be materially and adversely affected.
We believe that the accounting policies described below require us to make significant judgments and estimates in
the preparation of our Consolidated Financial Statements. Our most critical accounting estimates include:
\u2022 Revenue recognition (see Note 2 Revenue from contracts with customers)
\u2022 Recoverability of deferred tax assets for capitalized R&D expenditures (see Note 21 Income taxes)\u00a0
\u2022 Capitalization of Development Expenditures (see Note 12 Intangible assets, net)
Principles of consolidation
The Consolidated Financial Statements include the Financial Statements of ASML Holding NV and all of its
subsidiaries. Subsidiaries are all entities over which ASML controls the financial and operating activities, generally
accompanying a shareholding of more than 50.0% of the outstanding voting rights. Subsidiaries are fully consolidated
from the date on which control is obtained by ASML. All intercompany transactions, balances and unrealized results
on transactions with subsidiaries are eliminated.
Foreign currency translation
The financial information for subsidiaries with a functional currency outside the euro-zone is measured using a mix of
local currencies or the euro as the functional currency. The Financial Statements of those foreign subsidiaries with a
functional currency different than the euro are translated into euros in the preparation of ASML\u2019s Consolidated
Financial Statements. Assets and liabilities are translated into euros at the exchange rate on the respective balance
sheet dates and income and costs are translated into euros based on the average exchange rate for the
corresponding period. The resulting translation adjustments are recorded directly in shareholders\u2019 equity.
New EU-IFRS accounting standards and interpretations adopted
During 2023, there were no new EU-IFRS accounting standards and interpretations that were adopted which have a
material impact on our Consolidated Financial Statements.
New EU-IFRS accounting standards and interpretations issued but not adopted
For 2023, there are no new accounting standards and interpretations issued which have not yet been adopted and
are expected to have a material impact on our Consolidated Financial Statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-594": { "value": "ASML is a leading supplier to the semiconductor industry. The company provides chipmakers with hardware, software and services to mass produce the patterns of integrated circuits (microchips). Together with its partners, ASML drives the advancement of more affordable, more powerful and more energy-efficient microchips. ASML enables groundbreaking technology to solve some of humanity\u2019s toughest challenges, such as in healthcare, energy use and conservation, mobility and agriculture. Headquartered in Europe\u2019s top tech hub, the Brainport Eindhoven region in the Netherlands, we are a global team of over 42,000 FTEs. ASML\u2019s principal operations are in EMEA, North America and Asia.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-595": { "value": "ASML Holding NV", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-596": { "value": "ASML Holding NV", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-597": { "value": "ASML Holding NV", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-598": { "value": "De Run 6501, Veldhoven, the Netherlands", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-599": { "value": "De Run 6501, Veldhoven, the Netherlands", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-600": { "value": "the Netherlands", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-601": { "value": "the Netherlands", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-602": { "value": "Our shares are listed for trading in the form of registered shares on Euronext Amsterdam and on Nasdaq. The principal trading market of our ordinary shares is Euronext Amsterdam.", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-603": { "value": "
Our Financial Statements were authorized for issuance by the Board of Management on February\u00a014, 2024 and will
be filed at the Trade Register of the Chamber of Commerce in Eindhoven within eight days after adoption by the
2024 AGM.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-604": { "value": "
Basis of preparation
The accompanying Consolidated Financial Statements are stated in millions of euros unless indicated otherwise.
These Consolidated Financial Statements, prepared for statutory purposes, have been prepared in accordance with
EU-IFRS and also comply with Article 362.9 of Book 2 of the Dutch Civil Code. For internal and external reporting
purposes, we apply US GAAP. US GAAP is our primary accounting standard for setting financial and operational
performance targets.
The Consolidated Financial Statements have been prepared on historical cost convention unless stated otherwise.
The principal accounting policies adopted are set out below.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-605": { "value": "
These Consolidated Financial Statements, prepared for statutory purposes, have been prepared in accordance with
EU-IFRS and also comply with Article 362.9 of Book 2 of the Dutch Civil Code.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-606": { "value": "
Use of estimates
The preparation of our Consolidated Financial Statements in conformity with EU-IFRS requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent
assets and liabilities on the dates of the Consolidated Statement of Financial Position, and the reported amounts of
net sales and costs for the reported periods. The inputs into our estimates and assumptions consider economic
implications including supply chain constraints, inflation and uncertainty in the macroeconomic environment. We
believe that the critical accounting estimates and assumptions are appropriate. ASML will continue to monitor the
impacts of economic implications and incorporate them into accounting estimates. Actual results could differ from
those estimates.
We evaluate our estimates on a regular basis and we base our estimates on historical experience and on various
other assumptions that we believe to be reasonable under the circumstances. Actual results may differ from these
estimates if the assumptions prove incorrect. To the extent there are material differences between actual results and
these estimates, our future results could be materially and adversely affected.
We believe that the accounting policies described below require us to make significant judgments and estimates in
the preparation of our Consolidated Financial Statements. Our most critical accounting estimates include:
\u2022 Revenue recognition (see Note 2 Revenue from contracts with customers)
\u2022 Recoverability of deferred tax assets for capitalized R&D expenditures (see Note 21 Income taxes)\u00a0
\u2022 Capitalization of Development Expenditures (see Note 12 Intangible assets, net)
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-607": { "value": "
Principles of consolidation
The Consolidated Financial Statements include the Financial Statements of ASML Holding NV and all of its
subsidiaries. Subsidiaries are all entities over which ASML controls the financial and operating activities, generally
accompanying a shareholding of more than 50.0% of the outstanding voting rights. Subsidiaries are fully consolidated
from the date on which control is obtained by ASML. All intercompany transactions, balances and unrealized results
on transactions with subsidiaries are eliminated.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-608": { "value": "
Foreign currency translation
The financial information for subsidiaries with a functional currency outside the euro-zone is measured using a mix of
local currencies or the euro as the functional currency. The Financial Statements of those foreign subsidiaries with a
functional currency different than the euro are translated into euros in the preparation of ASML\u2019s Consolidated
Financial Statements. Assets and liabilities are translated into euros at the exchange rate on the respective balance
sheet dates and income and costs are translated into euros based on the average exchange rate for the
corresponding period. The resulting translation adjustments are recorded directly in shareholders\u2019 equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-610": { "value": "
2 . Revenue from contracts with customers
Accounting Policy
We measure revenue based on the consideration specified in the contracts with our customers, adjusted for any
significant financing components, and excluding any taxes collected on behalf of third parties. We recognize revenue
when we satisfy a performance obligation by transferring control over a good or service to our customer. We bill our
customers for, and recognize as revenue, charges for shipping and handling costs.
Depending on the contract, we obtain a right to payment for our systems through a combination of either a
reservation of a production slot or upon delivery of our systems, with the remaining portion upon final acceptance of
our systems. Right to payment for our service and field options occurs upon shipment or completion of the service
unless described otherwise. The payment is typically due 15-45 days after the aforementioned events. Our contracts
typically include cancellation penalties that provide economic protection from the risk of customer cancellation. The
costs related to our sales are recognized as cost of sales.
We generate revenue from the sale of integrated patterning solutions for the semiconductor industry, which mainly
consist of systems, system-related options and upgrades, other holistic lithography solutions and customer services.
The main portion of our net sales is derived from volume purchase agreements with our customers that have multiple
performance obligations, which mainly include the sales of our systems, system-related options, installation, training
and extended and enhanced warranties. In our volume purchase agreements we offer customers discounts in the
normal course of sales negotiations. As part of these volume purchases agreements, we may also offer free goods or
services and credits that can be used towards future purchases. Occasionally, systems, with the related extended
and enhanced warranties, installation and training services, are ordered individually. Our sales agreements do not
include a right of return for any reason other than not meeting the agreed upon specifications.
We account for individual goods and services as separate and distinct performance obligations, including the free or
discounted goods or services, if a product or service is separately identifiable from other items and if a customer can
benefit from it on its own or with other resources that are readily available to the customer. Options to buy goods or
services in addition to the purchase commitment are assessed to determine if they provide a material right to the
customer that they would not have received if they had not entered into this contract. Each option to buy additional
goods or services provided at a discount from the standalone selling price is considered a material right, for which the
likelihood that the option will be exercised is evaluated based on the customer roadmap and their requirements.
The consideration paid for our performance obligations is typically fixed. However, most of our volume purchase
agreements with customers contain some component of variable consideration, typically dependent on the final
volume of systems ordered by the customer or the system performance. Variable consideration is estimated at
contract inception for each performance obligation based on communication with the customer to understand their
requirements and roadmap. This is subsequently updated each quarter, using either the expected value method or
most likely amount method, whichever is determined to best predict the consideration to be collected from the
customer. Variable consideration is only included in the transaction price if it is considered probable that a significant
revenue reversal will not occur.
In certain scenarios when entering into a volume purchase agreement, free goods or services are provided directly or
through a voucher that can be used on future contracts. Consideration from the contract will be allocated to these
performance obligations and revenue recognized when control transfers based on the nature of the goods or services
provided.
As a practical expedient, we do not record a significant financing component when we expect, at contract inception,
that the period between the transfer of the products or services to the customer and customer payment for the
products or services will be one year or less. In addition most of our contracts require our customers to pay a down
payment on systems to be shipped. We do not record a significant financing component for down payments as the
timing difference between when the consideration is paid and when the system is transferred to the customer arises
from reasons other than financing.
The total consideration of the contract is allocated between all distinct performance obligations in the contract based
on their standalone selling prices. The standalone selling prices are determined based on other standalone sales that
are directly observable, when possible. However, for the majority of our performance obligations these are not
available. If no directly observable evidence is available, the standalone selling price is determined using the adjusted
market assessment approach, which requires judgment and is based on multiple factors including, but not limited to,
historical pricing practices and discounting trends for products and services.
For options to buy goods or services that are considered a material right, the discount offered from the standalone
selling price will be allocated from the consideration of the other goods and services in the contract if it is determined
the customer will exercise the option to buy, adjusted for the likelihood. Revenue will be recognized in line with the
nature of the related goods or services. If it is subsequently determined the customer will not exercise the option to
buy, or the option expires, revenue will be recognized.
Occasionally we enter into bill-and-hold transactions where we invoice a customer for a system that is ready for
delivery but not shipped to the customer until a later date, based on customer\u2019s request. Transfer of control is
determined to have occurred only when there is a substantive reason for the arrangement, the system is separately
identified as belonging to the customer, the good has been accepted by the customer and is ready for delivery, and
we do not have the ability to direct the use of the system.
We generate revenue from lessor agreements, which we classify as a finance lease when the lease meets any of the
following criteria at lease commencement:\u00a0
\u2022 The lease transfers ownership of the underlying asset to the lessee by the end of the lease term;
\u2022 The lease grants the lessee an option to purchase the underlying asset, that the lessee is reasonably certain to
exercise;
\u2022 The lease term is for the major part of the remaining economic life of the underlying asset. However, if the
commencement date falls at or near the end of the economic life of the underlying asset, this criterion shall not be
used for purposes of classifying the lease;
\u2022 The present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not
already reflected in the lease payments equals or exceeds substantially all of the fair value of the underlying asset;
or
\u2022 The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at
the end of the lease term.
For finance leases where substantially all the risks and rewards incidental to ownership of an asset are transferred to
the lessee, revenue is recognized at commencement of the lease. If material, the difference between the gross
finance receivable and the present value of the minimum lease payments is initially recognized as unearned interest
and presented as a deduction to the gross finance receivable. Interest income is recognized in the Consolidated
Statement of Profit or Loss over the term of the lease contract using the effective interest method.\u00a0
Leases that are not a finance lease are operating lease arrangements. If we have offered the customer an operating
lease arrangement, the system is included in Property, plant and equipment upon commencement of the lease.
Revenue from operating lease arrangements is recognized in the Consolidated Statement of Profit or Loss on a
straight-line basis over the term of the lease contract.
Goods or services
Nature, timing of satisfying the performance obligations, and significant
payment terms
New systems (established
technologies)
New systems sales include i-line, KrF, ArF, ArFi and NXE-related systems, along with the
related factory options ordered with the base system, as well as metrology and inspection
systems.
Prior to shipment, the majority of our systems undergo a Factory Acceptance Test (FAT) in
our cleanroom facilities, effectively replicating the operating conditions that will be present
on the customer\u2019s site, in order to verify whether the system meets its standard
specifications and any additional technical and performance criteria agreed with the
customer.\u00a0
A system undergoing FAT is shipped only after all contractual specifications are met or
discrepancies from agreed upon specifications are waived and customer sign-off is
received for delivery. Each system\u2019s performance is re-tested through a Site Acceptance
Test (SAT) after installation at the customer site. We have never failed to successfully
complete installation of a system at a customer\u2019s premises; therefore, acceptance at FAT
is considered to be proven for established technologies with a history of successful
customer acceptances at SAT (equal or better than FAT).
Transfer of control and recognition of revenue of a system undergoing a FAT and for which
customer acceptance at FAT is proven, will occur upon delivery of the system.
Transfer of control and recognition of revenue of a system not undergoing a FAT or for
which customer acceptance at FAT is not proven, will occur after successful installation
upon customer acceptance of the system at SAT.
New system sales do not meet the requirements for over time revenue recognition
because our customers do not simultaneously receive and consume the benefits provided
by our performance, or control the asset throughout any stage of our production process,
as well as the systems are considered to have alternative use.
Goods or services
Nature, timing of satisfying the performance obligations, and significant
payment terms
Used systems
We have no repurchase commitments in our general sales terms and conditions, however
we occasionally repurchase systems that we previously manufactured and sold, in order to
refurbish and resell the system to a different customer. This repurchase decision is mainly
driven by market demand expressed by other customers.
Transfer of control of a used system, and recognition of revenue, follow the same logic as
for our \u201cNew systems (established technologies)\u201d.
Field upgrades and options
(system enhancements)
Field upgrades and options mainly relate to goods and services that are delivered for
systems already installed in the customer factories. Certain upgrades require significant
installation efforts, enhancing an asset the customer controls, therefore resulting in transfer
of control over the period of installation, measured using the cost incurred method which is
estimated using labor hours, as this best depicts the satisfaction of our obligation in
transferring control. For the options and other upgrades for which the customer receives
and consumes the benefit at the moment of delivery, the transfer of control and recognition
of revenue will occur upon delivery.
As long as we are not able to make a reliable estimate of the total efforts needed to
complete the upgrade, we only recognize revenue to cover costs incurred. Margin will be
realized at the earlier of us being able to make a reliable estimate or completion of the
upgrade.
New product introduction
We sell new products and services, which are evolutions of our existing technologies. If
installation is determined not to be a separate performance obligation or if there is not a
sufficient established history of acceptance on FAT, the product is determined to be a
\u201cnew product introduction\u201d.
New product introductions are typically newly developed options to be used within our
systems. Transfer of control and revenue recognition for new product introductions occurs
after successful installation and customer acceptance at SAT. Once there is an established
history of successful installation and customer acceptance, revenue will be recognized
consistent with other systems and goods after transfer of control.
Installation
Installation is provided within the selling price of a system. Installation is considered to be
distinct as it does not significantly modify the system being purchased and the customer or
a third party could be capable of performing the installation themselves, if desired. Transfer
of control takes place over the period of installation from delivery through SAT, measured
on a straight-line basis, as our performance is satisfied evenly over this period of time.
Installation is not considered to be distinct when recognition of revenue related to a system
occurs upon customer acceptance of the system at SAT after installation is complete.
Warranties
We provide standard warranty coverage on our systems for 12 months, providing labor
and non-consumable parts necessary to repair our systems during these warranty periods.
These standard warranties cannot be purchased and do not provide a service in addition
to the general assurance the system will perform as promised. As a result, no revenue is
allocated to these standard warranties.
Both the extended and enhanced warranties on our systems are accounted for as a
separate performance obligation, with transfer of control taking place over the warranty
period, measured on a straight-line basis, as this is a stand-ready obligation.
Goods or services
Nature, timing of satisfying the performance obligations, and significant
payment terms
Time-based licenses and related
service
Time-based licenses relate to software licenses and the related service which are sold for a
period of time. The licenses and the related service are not considered to be individually
distinct as the support services are integral to the customer\u2019s ability to continue to use the
software license in the rapidly changing technological environment. The transfer of control
takes place over the license term, measured on a straight-line basis, as our performance is
satisfied evenly over this period of time. Payments are generally made in installments
throughout the license term.
Application projects
Application projects are node transition and consulting projects which at times may be
provided as free service within a volume purchase agreement. Measuring satisfaction of
this performance obligation is performed through an input method based on the labor
hours expended relative to the estimated total labor hours as this best depicts the transfer
of control of these kind of services.
Service contracts
Service contracts are entered into with our customers to support our systems used in their
ongoing operations during the systems life cycle, typically in the form of full-service
agreements, limited manpower agreements, other labor agreements, parts availability or
parts usage agreements. These services are for a specified period of time and typically
have a fixed price. Control transfers over this period of time, measured on a straight-line
basis, as these are stand-ready obligations. For service contracts where the price is not
fixed, the transaction price has a variable component that is based on the performance of
the system.
Billable parts and labor
Billable labor represents maintenance services to our systems installed in the customer\u2019s
factories while in operation, through purchase orders from our customer. Control over
these services is transferred to the customer upon receipt of customer sign-off.
Billable parts represent spare parts including optical components relating to our systems
installed in the customer\u2019s factories while in operation, through purchase orders from our
customer.
Billable parts can be:
\u2022 Sold as direct spare parts, for which control transfers point in time upon delivery; or
\u2022 Sold as part of maintenance services, where control transfers point in time upon receipt
of customer sign-off.
Field projects (relocations)
Field projects represent mainly relocation services. Measuring satisfaction of this
performance obligation is performed through an input method based on the labor hours
expended relative to the estimated total labor hours as this best depicts the transfer of
control of our service.
OnPulse Maintenance
OnPulse maintenance services are provided over a specified period of time on our light
source systems. Payment is determined by the amount of pulses counted from each light
source system, which is variable. Invoicing is monthly based on the pulses counted.
Revenue is recognized in line with invoicing using the practical expedient in EU-IFRS
15.B16.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-609": { "value": "
2 . Revenue from contracts with customers
Accounting Policy
We measure revenue based on the consideration specified in the contracts with our customers, adjusted for any
significant financing components, and excluding any taxes collected on behalf of third parties. We recognize revenue
when we satisfy a performance obligation by transferring control over a good or service to our customer. We bill our
customers for, and recognize as revenue, charges for shipping and handling costs.
Depending on the contract, we obtain a right to payment for our systems through a combination of either a
reservation of a production slot or upon delivery of our systems, with the remaining portion upon final acceptance of
our systems. Right to payment for our service and field options occurs upon shipment or completion of the service
unless described otherwise. The payment is typically due 15-45 days after the aforementioned events. Our contracts
typically include cancellation penalties that provide economic protection from the risk of customer cancellation. The
costs related to our sales are recognized as cost of sales.
We generate revenue from the sale of integrated patterning solutions for the semiconductor industry, which mainly
consist of systems, system-related options and upgrades, other holistic lithography solutions and customer services.
The main portion of our net sales is derived from volume purchase agreements with our customers that have multiple
performance obligations, which mainly include the sales of our systems, system-related options, installation, training
and extended and enhanced warranties. In our volume purchase agreements we offer customers discounts in the
normal course of sales negotiations. As part of these volume purchases agreements, we may also offer free goods or
services and credits that can be used towards future purchases. Occasionally, systems, with the related extended
and enhanced warranties, installation and training services, are ordered individually. Our sales agreements do not
include a right of return for any reason other than not meeting the agreed upon specifications.
We account for individual goods and services as separate and distinct performance obligations, including the free or
discounted goods or services, if a product or service is separately identifiable from other items and if a customer can
benefit from it on its own or with other resources that are readily available to the customer. Options to buy goods or
services in addition to the purchase commitment are assessed to determine if they provide a material right to the
customer that they would not have received if they had not entered into this contract. Each option to buy additional
goods or services provided at a discount from the standalone selling price is considered a material right, for which the
likelihood that the option will be exercised is evaluated based on the customer roadmap and their requirements.
The consideration paid for our performance obligations is typically fixed. However, most of our volume purchase
agreements with customers contain some component of variable consideration, typically dependent on the final
volume of systems ordered by the customer or the system performance. Variable consideration is estimated at
contract inception for each performance obligation based on communication with the customer to understand their
requirements and roadmap. This is subsequently updated each quarter, using either the expected value method or
most likely amount method, whichever is determined to best predict the consideration to be collected from the
customer. Variable consideration is only included in the transaction price if it is considered probable that a significant
revenue reversal will not occur.
In certain scenarios when entering into a volume purchase agreement, free goods or services are provided directly or
through a voucher that can be used on future contracts. Consideration from the contract will be allocated to these
performance obligations and revenue recognized when control transfers based on the nature of the goods or services
provided.
As a practical expedient, we do not record a significant financing component when we expect, at contract inception,
that the period between the transfer of the products or services to the customer and customer payment for the
products or services will be one year or less. In addition most of our contracts require our customers to pay a down
payment on systems to be shipped. We do not record a significant financing component for down payments as the
timing difference between when the consideration is paid and when the system is transferred to the customer arises
from reasons other than financing.
The total consideration of the contract is allocated between all distinct performance obligations in the contract based
on their standalone selling prices. The standalone selling prices are determined based on other standalone sales that
are directly observable, when possible. However, for the majority of our performance obligations these are not
available. If no directly observable evidence is available, the standalone selling price is determined using the adjusted
market assessment approach, which requires judgment and is based on multiple factors including, but not limited to,
historical pricing practices and discounting trends for products and services.
For options to buy goods or services that are considered a material right, the discount offered from the standalone
selling price will be allocated from the consideration of the other goods and services in the contract if it is determined
the customer will exercise the option to buy, adjusted for the likelihood. Revenue will be recognized in line with the
nature of the related goods or services. If it is subsequently determined the customer will not exercise the option to
buy, or the option expires, revenue will be recognized.
Occasionally we enter into bill-and-hold transactions where we invoice a customer for a system that is ready for
delivery but not shipped to the customer until a later date, based on customer\u2019s request. Transfer of control is
determined to have occurred only when there is a substantive reason for the arrangement, the system is separately
identified as belonging to the customer, the good has been accepted by the customer and is ready for delivery, and
we do not have the ability to direct the use of the system.
We generate revenue from lessor agreements, which we classify as a finance lease when the lease meets any of the
following criteria at lease commencement:\u00a0
\u2022 The lease transfers ownership of the underlying asset to the lessee by the end of the lease term;
\u2022 The lease grants the lessee an option to purchase the underlying asset, that the lessee is reasonably certain to
exercise;
\u2022 The lease term is for the major part of the remaining economic life of the underlying asset. However, if the
commencement date falls at or near the end of the economic life of the underlying asset, this criterion shall not be
used for purposes of classifying the lease;
\u2022 The present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not
already reflected in the lease payments equals or exceeds substantially all of the fair value of the underlying asset;
or
\u2022 The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at
the end of the lease term.
For finance leases where substantially all the risks and rewards incidental to ownership of an asset are transferred to
the lessee, revenue is recognized at commencement of the lease. If material, the difference between the gross
finance receivable and the present value of the minimum lease payments is initially recognized as unearned interest
and presented as a deduction to the gross finance receivable. Interest income is recognized in the Consolidated
Statement of Profit or Loss over the term of the lease contract using the effective interest method.\u00a0
Leases that are not a finance lease are operating lease arrangements. If we have offered the customer an operating
lease arrangement, the system is included in Property, plant and equipment upon commencement of the lease.
Revenue from operating lease arrangements is recognized in the Consolidated Statement of Profit or Loss on a
straight-line basis over the term of the lease contract.
Goods or services
Nature, timing of satisfying the performance obligations, and significant
payment terms
New systems (established
technologies)
New systems sales include i-line, KrF, ArF, ArFi and NXE-related systems, along with the
related factory options ordered with the base system, as well as metrology and inspection
systems.
Prior to shipment, the majority of our systems undergo a Factory Acceptance Test (FAT) in
our cleanroom facilities, effectively replicating the operating conditions that will be present
on the customer\u2019s site, in order to verify whether the system meets its standard
specifications and any additional technical and performance criteria agreed with the
customer.\u00a0
A system undergoing FAT is shipped only after all contractual specifications are met or
discrepancies from agreed upon specifications are waived and customer sign-off is
received for delivery. Each system\u2019s performance is re-tested through a Site Acceptance
Test (SAT) after installation at the customer site. We have never failed to successfully
complete installation of a system at a customer\u2019s premises; therefore, acceptance at FAT
is considered to be proven for established technologies with a history of successful
customer acceptances at SAT (equal or better than FAT).
Transfer of control and recognition of revenue of a system undergoing a FAT and for which
customer acceptance at FAT is proven, will occur upon delivery of the system.
Transfer of control and recognition of revenue of a system not undergoing a FAT or for
which customer acceptance at FAT is not proven, will occur after successful installation
upon customer acceptance of the system at SAT.
New system sales do not meet the requirements for over time revenue recognition
because our customers do not simultaneously receive and consume the benefits provided
by our performance, or control the asset throughout any stage of our production process,
as well as the systems are considered to have alternative use.
Goods or services
Nature, timing of satisfying the performance obligations, and significant
payment terms
Used systems
We have no repurchase commitments in our general sales terms and conditions, however
we occasionally repurchase systems that we previously manufactured and sold, in order to
refurbish and resell the system to a different customer. This repurchase decision is mainly
driven by market demand expressed by other customers.
Transfer of control of a used system, and recognition of revenue, follow the same logic as
for our \u201cNew systems (established technologies)\u201d.
Field upgrades and options
(system enhancements)
Field upgrades and options mainly relate to goods and services that are delivered for
systems already installed in the customer factories. Certain upgrades require significant
installation efforts, enhancing an asset the customer controls, therefore resulting in transfer
of control over the period of installation, measured using the cost incurred method which is
estimated using labor hours, as this best depicts the satisfaction of our obligation in
transferring control. For the options and other upgrades for which the customer receives
and consumes the benefit at the moment of delivery, the transfer of control and recognition
of revenue will occur upon delivery.
As long as we are not able to make a reliable estimate of the total efforts needed to
complete the upgrade, we only recognize revenue to cover costs incurred. Margin will be
realized at the earlier of us being able to make a reliable estimate or completion of the
upgrade.
New product introduction
We sell new products and services, which are evolutions of our existing technologies. If
installation is determined not to be a separate performance obligation or if there is not a
sufficient established history of acceptance on FAT, the product is determined to be a
\u201cnew product introduction\u201d.
New product introductions are typically newly developed options to be used within our
systems. Transfer of control and revenue recognition for new product introductions occurs
after successful installation and customer acceptance at SAT. Once there is an established
history of successful installation and customer acceptance, revenue will be recognized
consistent with other systems and goods after transfer of control.
Installation
Installation is provided within the selling price of a system. Installation is considered to be
distinct as it does not significantly modify the system being purchased and the customer or
a third party could be capable of performing the installation themselves, if desired. Transfer
of control takes place over the period of installation from delivery through SAT, measured
on a straight-line basis, as our performance is satisfied evenly over this period of time.
Installation is not considered to be distinct when recognition of revenue related to a system
occurs upon customer acceptance of the system at SAT after installation is complete.
Warranties
We provide standard warranty coverage on our systems for 12 months, providing labor
and non-consumable parts necessary to repair our systems during these warranty periods.
These standard warranties cannot be purchased and do not provide a service in addition
to the general assurance the system will perform as promised. As a result, no revenue is
allocated to these standard warranties.
Both the extended and enhanced warranties on our systems are accounted for as a
separate performance obligation, with transfer of control taking place over the warranty
period, measured on a straight-line basis, as this is a stand-ready obligation.
Goods or services
Nature, timing of satisfying the performance obligations, and significant
payment terms
Time-based licenses and related
service
Time-based licenses relate to software licenses and the related service which are sold for a
period of time. The licenses and the related service are not considered to be individually
distinct as the support services are integral to the customer\u2019s ability to continue to use the
software license in the rapidly changing technological environment. The transfer of control
takes place over the license term, measured on a straight-line basis, as our performance is
satisfied evenly over this period of time. Payments are generally made in installments
throughout the license term.
Application projects
Application projects are node transition and consulting projects which at times may be
provided as free service within a volume purchase agreement. Measuring satisfaction of
this performance obligation is performed through an input method based on the labor
hours expended relative to the estimated total labor hours as this best depicts the transfer
of control of these kind of services.
Service contracts
Service contracts are entered into with our customers to support our systems used in their
ongoing operations during the systems life cycle, typically in the form of full-service
agreements, limited manpower agreements, other labor agreements, parts availability or
parts usage agreements. These services are for a specified period of time and typically
have a fixed price. Control transfers over this period of time, measured on a straight-line
basis, as these are stand-ready obligations. For service contracts where the price is not
fixed, the transaction price has a variable component that is based on the performance of
the system.
Billable parts and labor
Billable labor represents maintenance services to our systems installed in the customer\u2019s
factories while in operation, through purchase orders from our customer. Control over
these services is transferred to the customer upon receipt of customer sign-off.
Billable parts represent spare parts including optical components relating to our systems
installed in the customer\u2019s factories while in operation, through purchase orders from our
customer.
Billable parts can be:
\u2022 Sold as direct spare parts, for which control transfers point in time upon delivery; or
\u2022 Sold as part of maintenance services, where control transfers point in time upon receipt
of customer sign-off.
Field projects (relocations)
Field projects represent mainly relocation services. Measuring satisfaction of this
performance obligation is performed through an input method based on the labor hours
expended relative to the estimated total labor hours as this best depicts the transfer of
control of our service.
OnPulse Maintenance
OnPulse maintenance services are provided over a specified period of time on our light
source systems. Payment is determined by the amount of pulses counted from each light
source system, which is variable. Invoicing is monthly based on the pulses counted.
Revenue is recognized in line with invoicing using the practical expedient in EU-IFRS
15.B16.
Disaggregation of revenue
Our revenue from contracts with customers, on a disaggregated basis, aligns with our reportable segment
disclosures with the addition of disaggregation of net system sales per technology and per end-use.
Net system sales per technology were as follows:
Year ended December\u00a031
Net\u00a0system\u00a0sales
in units
Net\u00a0system\u00a0sales
in \u20ac millions
2023
NXE
53
9,124.0
ArFi
125
9,017.4
ArF dry
32
780.2
KrF
184
2,202.5
I-line
55
278.4
Metrology & Inspection
151
536.1
Total
600
21,938.6
2022
NXE
40
7,045.3
ArFi
81
5,236.5
ArF dry
28
623.7
KrF
151
1,653.7
I-line
45
211.5
Metrology & Inspection
216
659.6
Total
561
15,430.3
2021
NXE
42
6,284.0
ArFi
81
4,959.6
ArF dry
22
431.9
KrF
131
1,321.3
I-line
33
142.3
Metrology & Inspection
196
513.7
Total
505
13,652.8
Net system sales per end-use were as follows:
Year ended December\u00a031
Net\u00a0system\u00a0sales
in units
Net\u00a0system\u00a0sales
in \u20ac millions
2023
Logic
439
15,984.7
Memory
161
5,953.9
Total
600
21,938.6
2022
Logic
357
9,977.6
Memory
204
5,452.7
Total
561
15,430.3
2021
Logic
327
9,588.5
Memory
178
4,064.3
Total
505
13,652.8
Contract assets and liabilities
The contract assets relate to our right to a consideration in exchange for goods or services delivered, when that right
is conditional on something other than the passage of time. The contract assets are transferred to the receivables
when the receivables become unconditional. The contract liabilities primarily relate to remaining performance
obligations for which consideration has been received for systems not yet recognized in revenue, as well as deferred
revenue from system shipments, based on the allocation of the consideration to the related performance obligations
in the contract.
The majority of our customer contracts result in both asset and liability positions. At the end of each reporting period,
these positions are netted on a contract basis and presented as either an asset or a liability in the Consolidated
Statement of Financial Position. Consequently, a contract balance can change between periods from a net contract
asset balance to a net contract liability balance in the balance sheet.
Significant changes in the contract assets and the contract liabilities balances during the periods are as follows.
Year ended December 31 (\u20ac, in millions)
2022
2023
Contract Assets
Contract Liabilities
Contract Assets
Contract Liabilities
Balance at beginning of the year
164.6
11,160.9
131.9
17,750.9
Transferred from contract assets to accounts
receivables
(393.4)
\u2014
(402.0)
\u2014
Revenue recognized during the year ending in
contract assets
116.5
\u2014
135.1
\u2014
Revenue recognized that was included in contract
liabilities
\u2014
(6,326.6)
\u2014
(11,106.1)
Changes as a result of cumulative catch-up
adjustments arising from changes in estimates
\u2014
(118.0)
\u2014
(24.9)
Remaining performance obligations for which
considerations have been received, or for which we
have an unconditional right to consideration
\u2014
12,790.4
\u2014
9,416.3
Transfer between contract assets and liabilities
244.2
244.2
375.1
375.1
Other
\u2014
\u2014
\u2014
(144.8)
Total
131.9
17,750.9
240.1
16,266.5
The decrease in the net contract liabilities to \u20ac16.0 billion as of December\u00a031, 2023 compared to \u20ac17.6 billion as of
December\u00a031, 2022is mainly driven by a lower volume of fast shipment systems shipped for which revenue has not
yet been recognized. This is partially offset by an increase of down payments for systems which will be shipped in the
future. Cumulative catch-up adjustments recognized in our current year revenue are due to updated estimates for
system volume, discounts and credits included in our volume purchase agreements.
Remaining performance obligations
Our customers generally commit to purchase systems, service, or field options through separate sales orders and
service contracts. Typically the terms and conditions of these sales orders come from volume purchase agreements
with our customers which can cover up to 5 years. The revenues for each committed performance obligation are
estimated based on the terms and conditions agreed through the volume purchase agreements.
When revenues will be recognized is mainly dependent on when systems are delivered or installed, as well as when
service projects and field upgrades are performed and completed. All of which is estimated based on contract terms
and communication with our customers, including the customer facility readiness to take delivery of our goods or
services. The volume purchase agreements may be subject to modifications, impacting the amount and timing of
revenue recognition for the anticipated revenues.
As of December\u00a031, 2023 the remaining performance obligations amount to \u20ac45.0 billion ( December\u00a031, 2022: \u20ac45.4
billion). The remaining performance obligations mainly include orders related to DUV immersion and NXE lithography
systems, and our next-generation EUV platform, High NA. We estimate that 57% (December\u00a031, 2022 : 56% ) of these
anticipated revenues will be recognized during the next 12 months .", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-611": { "value": "
3 . Segment disclosure
ASML has one reportable segment, since we are a holistic lithography solution provider, for the development,
production, marketing, sales, upgrading and servicing of advanced semiconductor equipment systems, consisting of
lithography, metrology and inspection systems. The Chief Operating Decision Maker regularly sets and monitors
goals and boundaries on a consolidated basis to make decisions about resource allocation and assess performance.
Management reporting includes net system sales figures of new and used systems, sales per technology and sales
per end-use. For sales per technology and end-use, see Note 2 Revenue from contracts with customers .
Net system sales for new and used systems were as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
New systems
13,446.1
15,152.3
21,622.4
Used systems
206.7
278.0
316.2
Net system sales
13,652.8
15,430.3
21,938.6
For geographical reporting, total net sales are attributed to the geographic location in which the customers\u2019 facilities
are located.
Total non-current assets are attributed to the geographic location in which these assets are located and exclude
deferred tax assets, financial instruments and compensation plan assets. Totals by geographic region were as
follows:
Year ended December 31 (\u20ac, in millions)
Total net sales
Non-current assets
2023
Japan
613.6
10.2
South Korea
6,949.2
157.3
Singapore
282.1
5.2
Taiwan
8,074.6
368.5
China
7,251.8
44.5
Rest of Asia
3.9
0.1
Netherlands
25.1
9,383.4
EMEA
1,206.8
1,106.5
United States
3,151.4
4,732.4
Total
27,558.5
15,808.1
2022
Japan
1,008.6
7.9
South Korea
6,045.6
94.4
Singapore
475.5
5.5
Taiwan
8,095.5
223.0
China
2,916.0
41.8
Rest of Asia
7.2
0.2
Netherlands
9.2
8,024.1
EMEA
624.5
1,051.1
United States
1,991.3
4,200.8
Total
21,173.4
13,648.8
2021
Japan
459.3
8.3
South Korea
6,223.0
89.7
Year ended December 31 (\u20ac, in millions)
Total net sales
Non-current assets
Singapore
126.2
8.6
Taiwan
7,327.9
187.2
China
2,740.8
30.3
Rest of Asia
1.8
0.5
Netherlands
14.2
7,030.4
EMEA
134.6
935.6
United States
1,583.2
3,934.0
Total
18,611.0
12,224.6
In 2023, 2 customers exceed more than 10% of total net sales, totaling \u20ac14.9 billion, or 53.9%, of total net sales. In
2022 and 2021, 2 customers exceeded more than 10% of total net sales, in 2022 totaling \u20ac11.8 billion, or 55.8%
(2021: \u20ac12.5 billion, or 67.2%). Our 3 largest customers (based on total net sales) accounted for \u20ac3.7 billion, or
64.4%, of accounts receivable and finance receivables at December\u00a031, 2023, compared with \u20ac5.3 billion, or
78.6%, at December\u00a031, 2022 and \u20ac3.9 billion, or 83.7%, at December\u00a031, 2021.
The increase in total net sales of \u20ac6.4 billion, or 30.2%, to \u20ac27.6 billion in 2023 from \u20ac21.2 billion in 2022 is driven by
higher sales volumes for NXE and DUV immersion systems, a catch-up in the backlog of orders from Chinese
customers and the timing of revenue recognition for DUV immersion fast shipments. For 2023 DUV immersion fast
shipments, customer acceptance after FAT is considered to be proven for established technologies with a history of
successful customer acceptances after the SAT. Transfer of control and recognition of revenue related to these
systems has occurred upon delivery of the systems.
The decrease in net service and field option sales is mainly driven by lower field upgrade sales due to lower
lithography tool utilization levels and customers delaying productivity enhancement packages, partially offset by
higher service sales, which has benefited from a growing installed base.
The Logic sector continued to be strong in 2023 and was the largest consumer of our most advanced EUV systems.
Revenue growth in the Memory market was less pronounced in 2023 stemming from historically low lithography tool
utilization levels. China saw the largest geographic sales growth in support of expanding capacity to meet worldwide
demand and a catch-up in backlog of orders that were previously unfulfilled due to supply constraints.
The increase in non-current assets in the Netherlands during 2023 is primarily related to capitalization of development
expenditures in R&D and construction of ASML's logistics facility, the High-NA factory and office space at our
headquarters in Veldhoven, in order to support our continued growth.
Segment performance is also evaluated by our Chief Operating Decision Maker based on US GAAP for total assets.
The table below presents the measurements and the reconciliation to total assets in the Consolidated Statement of
Financial Position:
Year ended December 31 (\u20ac, in millions)
2022
2023
Total assets based on US GAAP
36,300.4
39,957.5
Development expenditures (Note A)
2,512.4
3,201.2
Income taxes
13.2
(80.1)
Total assets based on EU-IFRS
38,826.0
43,078.6
The above differences between US GAAP and EU-IFRS mainly relate to the following:
Note A \u2013 Development Expenditures
Under EU-IFRS, we apply IAS 38, \"Intangible Assets\". In accordance with IAS 38, we capitalize certain development
expenditures that are amortized over the expected useful life of the related product generally ranging between one
and five years.
Under US GAAP, we apply ASC 730, \"Research and Development\". In accordance with ASC 730, we charge costs
relating to research and development to operating expense as incurred.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-612": { "value": "
4 . Cash and cash equivalents and short-term investments
Accounting Policy
Cash and cash equivalents consist primarily of highly liquid investments, such as bank deposits, deposits with
governments and government-related bodies, money market funds and bank accounts readily convertible to known
amounts of cash with insignificant interest rate risk and original maturities to the entity holding the investments 3
months or less at the date of acquisition.
Investments with original maturities at the date of acquisition greater than 3 months and 1 year or less are presented
as short-term investments. Fair value changes in these investments, which are not temporary, are recognized in the
Consolidated Statement of Profit or Loss. Short-term investments have insignificant interest rate risk.
Cash and cash equivalents and short-term investments consist of the following:
Year ended December\u00a031 (\u20ac, in millions)
2022
2023
Deposits with financial institutions, governments and government-related bodies
2,548.1
1,348.7
Investments in money market funds
3,196.7
3,167.4
Bank accounts
1,523.5
2,488.6
Cash and cash equivalents
7,268.3
7,004.7
Deposits with financial institutions, governments and government-related bodies
107.7
5.4
Short-term investments
107.7
5.4
Cash and cash equivalents and short-term investments are mainly impacted by net cash provided by operating
activities, driven by net income and down payments, mainly offset by purchase of property, plant and equipment,
purchase of treasury shares and dividend paid.
Deposits with financial institutions, governments and government-related bodies and investments in money market
funds have an investment-grade credit rating as rated by credit rating institutions such as Standard & Poor's,
Moody\u2019s or Fitch. Our cash and cash equivalents are predominantly denominated in euros and to some extent in US
dollars, Taiwanese dollars, South Korean won and Chinese yuan.
The carrying amount of these assets approximates their fair value.
As of December\u00a031, 2023 , no restrictions on usage of cash and cash equivalents exist (2022: no restrictions).", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-613": { "value": "
Accounting Policy
Cash and cash equivalents consist primarily of highly liquid investments, such as bank deposits, deposits with
governments and government-related bodies, money market funds and bank accounts readily convertible to known
amounts of cash with insignificant interest rate risk and original maturities to the entity holding the investments 3
months or less at the date of acquisition.
Investments with original maturities at the date of acquisition greater than 3 months and 1 year or less are presented
as short-term investments. Fair value changes in these investments, which are not temporary, are recognized in the
Consolidated Statement of Profit or Loss. Short-term investments have insignificant interest rate risk.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-614": { "value": "
5 . Accounts receivable, net
Accounting Policy
Accounts receivable are measured at fair value and are subsequently measured at amortized cost, less allowance for
credit losses, if material. The carrying amount of the accounts receivable approximates the fair value. We perform
ongoing credit evaluations on our customers\u2019 financial condition. We periodically review whether an allowance for
credit losses is needed by considering factors such as historical payment experience, credit quality, aging of the
accounts receivable balances, expected lifetime losses, and current economic conditions that may affect a
customer\u2019s ability to pay.
When entering into arrangements to sell our receivable, we derecognize the receivable only when meeting the
derecognition criteria. The criteria require isolation from the seller, granting the buyer the right to pledge or exchange
the receivables, and legal transfer of substantially all risks and rewards over the receivable.
Accounts receivable consist of the following:
Year ended December\u00a031 (\u20ac, in millions)
2022
2023
Accounts receivable, gross
5,327.9
4,334.1
Allowance for credit losses
(4.1)
\u2014
Accounts receivable, net
5,323.8
4,334.1
The decrease in accounts receivable as of December\u00a031, 2023, compared to December\u00a031, 2022, is mainly due to
the factoring of receivables during 2023 and the timing of cash receipts from our customers, which is partially offset
by an increase in our sales.
In 2023, \u20ac993.4\u00a0million of receivables were sold through factoring arrangements (2022: \u20ac0.0\u00a0million). The amounts
consist of \u20ac245.8\u00a0million (2022: \u20ac0.0\u00a0million) of regular trade receivables and \u20ac747.6\u00a0million (2022: \u20ac0.0\u00a0million) of
absolute, unconditional, irrevocable accounts receivable for down payments on systems to be shipped in 2024. The
amounts have been derecognized since the asset is isolated from the seller, control is transferred to the buyer and
there are no restrictions on the buyer related to the factored items. The fair value of the receivables sold was
substantially the same as their carrying value. The cash receipt is treated as an operating cash flow within the
Consolidated Statements of Cash Flows.
Accounts receivable are impaired and provided for on an individual basis. As of December\u00a031, 2023 , accounts
receivable of \u20ac1,208.7 million (2022 : \u20ac1,376.9 million) were past due but not impaired. The average days outstanding
decreased to 57 days in 2023 from 92 days in 2022. The decreased average number of days outstanding is a result
of the timing of cash receipts from our customers, the factoring of receivables, and amounts invoiced for fast
shipment systems, which have not yet been recognized as revenue. These balances are still considered to be
recoverable because they relate to customers for whom there is no recent history of default and there has not been a
significant change in credit quality. The table below shows the aging analysis of the accounts receivable that are up
to three months past due and over three months past due. Accounts receivable are past due when the payment term
has expired.
As of December 31 (\u20ac, in millions)
2022
2023
Up to three months past due
838.2
1,111.6
Over three months past due
542.8
97.1
Total past due
1,381.0
1,208.7
In 2023 and 2022, we did not record any expected credit losses for accounts receivable on system sales.
6 . Finance receivables, net
Accounting Policy
Finance receivables consist of receivables in relation to finance leases. We perform ongoing credit evaluations of our
customers\u2019 financial condition. We periodically review whether an allowance for credit losses is needed by
considering factors such as historical payment experience, credit quality, the aging of the finance receivables
balances, expected lifetime losses, and current economic conditions that may affect a customer\u2019s ability to pay.
The following table lists the components of the finance receivables as of December\u00a031, 2023 and 2022 :
Year ended December\u00a031 (\u20ac, in millions)
2022
2023
Finance receivables, gross
1,356.7
1,439.8
Unearned interest
\u2014
\u2014
Finance receivables, net
1,356.7
1,439.8
Current portion of finance receivables, gross
1,356.7
1,379.2
Current portion of unearned interest
\u2014
\u2014
Non-current portion of finance receivables, net
\u2014
60.6
The increase in finance receivables as of December\u00a031, 2023 , compared to December\u00a031, 2022, is the result of
providing additional systems with a free-use or evaluation period, partly offset by the expiration of free-use and
evaluation periods of systems shipped. These finance leases support the capacity ramp-up of high-end systems
which are part of the early-insertion life cycle of the technology or system type. It is expected that these systems will
be purchased at the end of the free-use or evaluation period.
Gross profit recognized at the commencement date of the lease for our finance leases amounted to \u20ac460.9 million
during 2023 (2022: \u20ac429.1 million; 2021: \u20ac514.2 million).
As of December 31, 2022 and 2023 , the minimum lease payments and present value of minimum lease payments is:
Minimum lease payments
Present value of
minimum lease payments
Year ended December\u00a031 (\u20ac, in millions)
2022
2023
2022
2023
Not later than one year
1,356.7
1,379.2
1,356.7
1,379.2
Later than one year and not later than five years
\u2014
60.6
\u2014
60.6
Total
1,356.7
1,439.8
1,356.7
1,439.8
Less: unearned interest
\u2014
\u2014
\u2014
\u2014
Present value of minimum lease payments receivable
1,356.7
1,439.8
1,356.7
1,439.8
In 2023 and 2022 we did not record any expected credit losses from finance receivables. As of December\u00a031, 2023 ,
the finance receivables were neither past due nor impaired.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-615": { "value": "
Accounting Policy
Accounts receivable are measured at fair value and are subsequently measured at amortized cost, less allowance for
credit losses, if material. The carrying amount of the accounts receivable approximates the fair value. We perform
ongoing credit evaluations on our customers\u2019 financial condition. We periodically review whether an allowance for
credit losses is needed by considering factors such as historical payment experience, credit quality, aging of the
accounts receivable balances, expected lifetime losses, and current economic conditions that may affect a
customer\u2019s ability to pay.
When entering into arrangements to sell our receivable, we derecognize the receivable only when meeting the
derecognition criteria. The criteria require isolation from the seller, granting the buyer the right to pledge or exchange
the receivables, and legal transfer of substantially all risks and rewards over the receivable.
Accounting Policy
Finance receivables consist of receivables in relation to finance leases. We perform ongoing credit evaluations of our
customers\u2019 financial condition. We periodically review whether an allowance for credit losses is needed by
considering factors such as historical payment experience, credit quality, the aging of the finance receivables
balances, expected lifetime losses, and current economic conditions that may affect a customer\u2019s ability to pay.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-616": { "value": "
7 . Inventories, net
Accounting Policy
Inventory costs are computed on a first-in, first-out basis. Our inventory values are comprised of purchased materials,
freight expenses, customs, duties, production labor and overhead. The valuation of inventory includes determining
which fixed production overhead costs should be capitalized into inventory based on the normal capacity of our
manufacturing and assembly facilities. During periods when production is below our established normal capacity
level, a portion of our fixed overhead costs are not included in the cost of inventory; instead, it is recognized as cost
of sales as incurred.
Inventory is valued at the lower of cost or net realizable value, based on assumptions about future demand and
market conditions. Valuation of inventory also requires us to establish provisions for inventory that is defective,
obsolete or in excess. We use our demand forecast to develop manufacturing plans and utilize this information to
compare against raw materials, work-in-progress and finished product levels to determine the amount of defective,
obsolete or excess inventory.
Inventories consist of the following:
Year ended December\u00a031 (\u20ac, in millions)
2022
2023
Raw materials
3,198.9
4,057.3
Work-in-process
2,163.9
3,388.1
Finished products
2,303.8
2,098.5
Inventories, gross
7,666.6
9,543.9
Allowance for obsolescence
(466.9)
(693.2)
Inventories, net
7,199.7
8,850.7
The increase in inventory in 2023, compared to 2022 , is driven by the continued strong demand from customers.
Additionally, inventory increased in 2023 due to higher costs of our latest technologies and growing install base.
A summary of movements in the inventory reserves is as follows:
Year ended December\u00a031 (\u20ac, in millions)
2022
2023
Balance at beginning of year
(418.0)
(466.9)
Addition for the year
(278.5)
(485.3)
Effect of changes in exchange rates
(1.1)
2.4
Utilization of the provision
230.7
256.6
Balance at end of year
(466.9)
(693.2)
The additions for 2023, 2022 and 2021 are recorded in Cost of sales. The additions for the year mainly relate to
inventory items which became obsolete due to technological developments and design changes.
The cost of inventories recognized in cost of sales in 2023 amounted to \u20ac10,742.6 million (2022: \u20ac7,999.0 million;
2021 : \u20ac6,800.7 million ).", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-617": { "value": "
Accounting Policy
Inventory costs are computed on a first-in, first-out basis. Our inventory values are comprised of purchased materials,
freight expenses, customs, duties, production labor and overhead. The valuation of inventory includes determining
which fixed production overhead costs should be capitalized into inventory based on the normal capacity of our
manufacturing and assembly facilities. During periods when production is below our established normal capacity
level, a portion of our fixed overhead costs are not included in the cost of inventory; instead, it is recognized as cost
of sales as incurred.
Inventory is valued at the lower of cost or net realizable value, based on assumptions about future demand and
market conditions. Valuation of inventory also requires us to establish provisions for inventory that is defective,
obsolete or in excess. We use our demand forecast to develop manufacturing plans and utilize this information to
compare against raw materials, work-in-progress and finished product levels to determine the amount of defective,
obsolete or excess inventory.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-618": { "value": "
8 . Other assets
Other current and non-current assets consist of the following:
Year ended December\u00a031 (\u20ac, in millions)
2022
2023
Advance payments to Carl Zeiss SMT GmbH 1
479.9
691.9
Prepaid expenses
163.3
147.4
VAT receivable
201.2
302.2
Other assets
266.4
92.5
Other current assets\u00a0
1,110.8
1,234.1
Advance payments to Carl Zeiss SMT GmbH 1
620.4
490.8
Prepaid expenses
32.4
40.9
Compensation plan assets
71.1
95.2
Other assets
15.9
13.8
Other non-current assets\u00a0
739.8
640.7
1. For further details on advance payments to Carl Zeiss SMT GmbH see Note 26. Related parties.
The carrying amount of the non-current and current Other assets approximates the fair value.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-619": { "value": "
9 . Investments in associates
Accounting Policy
Equity investments over which we are able to exercise significant influence but do not control, are accounted for
using the equity method and presented on our Consolidated Statement of Financial Position within Investments in
associates. The difference between the cost of our investment and our proportionate share in the carrying value of
the investee\u2019s underlying net assets as of the acquisition date is the basis difference. The basis difference is allocated
to the identifiable assets and liabilities based on their fair value as of the acquisition date (i.e. the date on which we
obtain significant influence), with the excess costs of the investment over our proportional fair value of the identifiable
assets and liabilities being equity method goodwill.
We amortize the basis difference related to the other intangible assets over the estimated remaining useful lives of
these assets that gave rise to this difference. The remaining weighted-average life of the finite-lived intangible assets
acquired is 13.1 years and is amortized using a straight-line method. In-process R&D is initially capitalized at fair value
as an intangible asset not yet ready for use and is assessed for impairment thereafter. When the R&D project is
complete, it is reclassified as an amortizable purchased intangible asset and is amortized over its estimated useful life.
If the project is abandoned, we will record the full basis difference charge for the value of the related intangible asset
in our Consolidated Statement of Profit or Loss in the period of abandonment. Equity method goodwill is not
amortized or tested for impairment; instead the equity method investment is tested for impairment whenever events
or changes in circumstances indicate that the carrying value of the investment may not be recoverable.
Under the equity method, after initial recognition at cost, our Investments in associates are adjusted for our
proportionate share in the profit or loss and other comprehensive income of the investee, recognized on a one-
quarter time lag to allow for the timely preparation of financial information and presented within Profit from
investments in associates. Our proportionate share in the profit or loss of the investee is adjusted for any differences
in accounting principles and policies, basis difference adjustments and intra-entity profits. Receipt of dividends
reduces our Investments in associates , which is presented as an operating cash flow based on the nature of the
distributions.
Investments in associates consists of a 24.9% equity interest acquired on June\u00a029, 2017 in Carl Zeiss SMT Holding
GmbH & Co. KG, a limited partnership that owns Carl Zeiss SMT GmbH, our single supplier of optical columns.
For the year ended December\u00a031, 2023, we recorded a profit related to investments of \u20ac191.3 million (2022: \u20ac138.0
million ) in the Consolidated Statement of Profit or Loss. This profit includes the following components:
\u2022 Profit of \u20ac212.1 million (2022: \u20ac169.1 million) related to our share of Carl Zeiss SMT Holding GmbH & Co. KG\u2019s net
income after accounting policy alignment
\u2022 Cost due to basis difference amortization related to intangible assets of \u20ac26.7 million ( 2022: \u20ac26.7 million )
\u2022 Cost/(Gain) due to intercompany profit elimination of \u20ac(5.9)\u00a0million (2022: \u20ac4.4 million)
In 2023, we received a dividend of \u20ac218.0\u00a0million (2022: \u20ac178.7 million) from Carl Zeiss SMT Holding GmbH
&\u00a0Co.\u00a0KG.
Carl Zeiss SMT Holding GmbH & Co. KG is a privately held company; therefore, quoted market prices for its stock
are not available.
The summarized financial information of Carl Zeiss SMT Holding GmbH & Co. KG excluding basis difference
adjustments, before accounting policy alignment, and using the one-quarter time lag is as follows:
Year ended December\u00a031 (\u20ac, in millions)
2022
2023
Summarized Statement of Financial Position:
Total non-current assets
1,294.1
1,652.4
Total current assets
2,135.6
2,988.6
Total non-current liabilities
616.1
1,230.4
Total current liabilities
2,268.3
2,829.3
Summarized Statement of Profit or Loss and Comprehensive Income:
Total net sales
2,714.8
3,499.1
Net income
791.1
941.3
Other comprehensive income
162.4
(0.7)
Total comprehensive income
953.5
940.6
The reconciliation of our proportionate share of Carl Zeiss SMT Holding GmbH & Co. KG\u2019s net income and the profit
related to investments in associates as reported in our Consolidated Statement of Profit or Loss is as follows:
Year ended December\u00a031 (\u20ac, in millions)
2022
2023
Net income
791.1
941.3
ASML's share of net income
197.0
234.4
Accounting policy alignment
(27.9)
(22.3)
Basis difference adjustments
(26.7)
(26.7)
Intercompany profit elimination
(4.4)
5.9
ASML profit related to investments in associates
138.0
191.3
27 . Subsidiaries and Associates
Details of our subsidiaries and associates at December 31, 2023 are as follows:
Legal Entity
Country of Incorporation
Subsidiaries of ASML Holding NV 1 :\u00a0
ASML Belgium BV
Belgium (Essen)
Hermes Microvision Co., Ltd. (Beijing)
China (Beijing)
ASML (Shanghai) Electrical Equipment Co. Ltd.
China (Shanghai)
ASML (Beijing) Equipment Repair Company Limited
China (Beijing)
ASML (Shanghai) Lithography Facilities Science and Technology Co. Ltd.
China (Shanghai)
Cymer Semiconductor Equipment (Shanghai) Co. Ltd.
China (Shanghai)
Hermes Microvision (Shanghai) Co., Ltd
China (Shanghai)
Brion Technologies (Shenzhen) Co. Ltd.
China (Shenzhen)
ASML France S.a.r.l.
France (Bernin)
ASML Verwaltungs GmbH i.l.
Germany (Berlin)
ASML Berlin GmbH (formerly Berliner Glas GmbH)
Germany (Berlin)
ASML Germany GmbH
Germany (Dresden)
ASML Participations Germany GmbH
Germany (Dresden)
ASML Hong Kong Ltd.
Hong Kong SAR
ASML Ireland Ltd.
Ireland (Dublin)
ASML Israel (2001) Ltd.
Israel (Kiryat Gat)
ASML Italy S.r.l.
Italy (Avezzano)
ASML Japan Co. Ltd.
Japan (Tokyo)
Cymer Japan, Inc.
Japan (Tokyo)
ASML Equipment Malaysia Sdn. Bhd.
Malaysia (Georgetown, Pulau Pinang)
Cymer BV
Netherlands (Veldhoven)
ASML Netherlands BV
Netherlands (Veldhoven)
ASML Trading BV
Netherlands (Veldhoven)
Hermes Microvision Incorporated BV
Netherlands (Veldhoven)
ASML Singapore Pte. Ltd.
Singapore
Cymer Singapore Pte Ltd.
Singapore
ASML Korea Co. Ltd.
South Korea (Gyeonggi-Do)
Legal Entity
Country of Incorporation
ASML Repair Center Korea Ltd.
South Korea (Gyeonggi-Do)
Cymer Korea, Inc.
South Korea (Gyeonggi-Do)
ASML Taiwan Ltd.
Taiwan (Hsinchu City)
ASML Technology Taiwan Ltd.
Taiwan (Hsinchu City)
Cymer Southeast Asia Ltd.
Taiwan (Hsinchu City)
ASML (UK) Ltd.
UK (Edinburgh (Scotland))
Cymer, LLC
US (Carson City, Nevada)
Hermes Microvision, LLC
US (Los Angeles, California)
EO Technical Solutions LLC
US (Vancouver, Washington)
ASML US, LLC
US (Wilmington, Delaware)
ASML US, LP
US (Wilmington, Delaware)
Associates and other entities in which ASML Holding NV has an interest:
Carl Zeiss SMT Holding GmbH & Co. KG (24.9%)
Germany (Oberkochen)
DeeptechXL Fund I Co\u00f6peratief U.A. (18.06%)
Netherlands
HighTechXL Holding BV (17.65%)
Netherlands
HighTechXL Group BV (31.97%)
Netherlands
SecOp BV (0.58%)
Netherlands
1. All of our subsidiaries are (directly or indirectly) wholly-owned.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-620": { "value": "
Accounting Policy
Equity investments over which we are able to exercise significant influence but do not control, are accounted for
using the equity method and presented on our Consolidated Statement of Financial Position within Investments in
associates. The difference between the cost of our investment and our proportionate share in the carrying value of
the investee\u2019s underlying net assets as of the acquisition date is the basis difference. The basis difference is allocated
to the identifiable assets and liabilities based on their fair value as of the acquisition date (i.e. the date on which we
obtain significant influence), with the excess costs of the investment over our proportional fair value of the identifiable
assets and liabilities being equity method goodwill.
We amortize the basis difference related to the other intangible assets over the estimated remaining useful lives of
these assets that gave rise to this difference. The remaining weighted-average life of the finite-lived intangible assets
acquired is 13.1 years and is amortized using a straight-line method. In-process R&D is initially capitalized at fair value
as an intangible asset not yet ready for use and is assessed for impairment thereafter. When the R&D project is
complete, it is reclassified as an amortizable purchased intangible asset and is amortized over its estimated useful life.
If the project is abandoned, we will record the full basis difference charge for the value of the related intangible asset
in our Consolidated Statement of Profit or Loss in the period of abandonment. Equity method goodwill is not
amortized or tested for impairment; instead the equity method investment is tested for impairment whenever events
or changes in circumstances indicate that the carrying value of the investment may not be recoverable.
Under the equity method, after initial recognition at cost, our Investments in associates are adjusted for our
proportionate share in the profit or loss and other comprehensive income of the investee, recognized on a one-
quarter time lag to allow for the timely preparation of financial information and presented within Profit from
investments in associates. Our proportionate share in the profit or loss of the investee is adjusted for any differences
in accounting principles and policies, basis difference adjustments and intra-entity profits. Receipt of dividends
reduces our Investments in associates , which is presented as an operating cash flow based on the nature of the
distributions.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-621": { "value": "
10. Business combinations and divestitures
Accounting Policy
Acquisitions of subsidiaries are included on the basis of the acquisition method. The cost of acquisition is measured
based on the consideration transferred at fair value, the fair value of identifiable assets distributed and the fair value of
liabilities incurred or assumed at the acquisition date (i.e. the date which we obtain control). Goodwill is capitalized as
the excess of the costs of an acquired subsidiary, net of the amounts assigned to identifiable assets acquired and
liabilities incurred or assumed. Acquisition-related costs are expensed when incurred in the period they arise or the
service is received.
Business combinations
During 2023 we concluded the acquisitions of EO Technical Solutions, LLC (PAS 5500 parts repair company) and
part of the semiconductor equipment activities from Philips Engineering Solutions. The goodwill (\u20ac33.0\u00a0million) has
been allocated to the ASML cash-generating unit.
Divestitures
During 2021, we sold the non-semiconductor businesses of the acquired Berliner Glas (ASML Berlin GmbH) group.
The proceeds from these disposals totaled \u20ac339.4\u00a0million, which primarily related to the sale of the Medical
Applications and Swiss Optic business on November 30, 2021. The remaining proceeds are from the sale of the
Berliner Glas Technical Glas business on April 30, 2021.
A pre-tax gain of \u20ac213.7\u00a0million was recognized on these transactions which was recorded in the line item Other
income (loss) in our Consolidated Statement of Profit or Loss in 2021.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-622": { "value": "
Accounting Policy
Acquisitions of subsidiaries are included on the basis of the acquisition method. The cost of acquisition is measured
based on the consideration transferred at fair value, the fair value of identifiable assets distributed and the fair value of
liabilities incurred or assumed at the acquisition date (i.e. the date which we obtain control). Goodwill is capitalized as
the excess of the costs of an acquired subsidiary, net of the amounts assigned to identifiable assets acquired and
liabilities incurred or assumed. Acquisition-related costs are expensed when incurred in the period they arise or the
service is received.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-623": { "value": "
11 . Goodwill
Accounting Policy
Goodwill represents the excess of the costs of an acquisition over the fair value of the amounts assigned to assets
acquired and liabilities incurred or assumed of the acquired subsidiary at the date of acquisition. Goodwill on
acquisition of subsidiaries is allocated to CGUs for the purpose of impairment testing. The allocation is made to those
CGUs that are expected to benefit from the business combination in which the goodwill arose. Goodwill is stated at
cost less accumulated impairment losses.
Goodwill is tested for impairment annually or whenever events or changes in circumstances indicate that the carrying
amount of the goodwill may not be recoverable. If the recoverable amount of the CGU is less than the carrying
amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to
the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.
An impairment loss recognized for goodwill is not reversed in a subsequent period.
Goodwill mainly results from the acquisitions of Cymer and HMI. The balance as of December\u00a031, 2023, is \u20ac4,610.1
million (2022: \u20ac4,577.1 million).
We have identified two CGUs, CGU ASML and CGU Cymer Light Sources. As of December\u00a031, 2023 the goodwill
allocated to CGU ASML amounts to \u20ac4,152.2 million (2022: \u20ac4,119.2 million) and CGU Cymer Light Sources
amounts to \u20ac457.9 million (2022: \u20ac457.9 million).
The recoverable amounts of the CGUs are based on value in use calculations consistently with prior reporting
periods. The value in use calculations were performed by discounting the pre-tax future cash flows generated from
the continuing use of the CGUs. Cash flows beyond the forecasted period of five years have been extrapolated using
a 2% growth rate. These estimates are consistent with the plans and estimated costs we use to manage our
underlying business.
The pre-tax WACC used to determine the expected discounted future cash flows is 13.4% for CGU ASML and
12.5% for CGU Cymer Light Sources.
Based on our assessment during the annual goodwill impairment test, we believe it is more likely than not that the
recoverable amounts of the CGUs exceed their carrying amounts, and therefore goodwill was not impaired as of
December\u00a031, 2023. The accumulated impairment as of December\u00a031, 2023 is nil (2022: nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-624": { "value": "
Accounting Policy
Goodwill represents the excess of the costs of an acquisition over the fair value of the amounts assigned to assets
acquired and liabilities incurred or assumed of the acquired subsidiary at the date of acquisition. Goodwill on
acquisition of subsidiaries is allocated to CGUs for the purpose of impairment testing. The allocation is made to those
CGUs that are expected to benefit from the business combination in which the goodwill arose. Goodwill is stated at
cost less accumulated impairment losses.
Goodwill is tested for impairment annually or whenever events or changes in circumstances indicate that the carrying
amount of the goodwill may not be recoverable. If the recoverable amount of the CGU is less than the carrying
amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to
the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.
An impairment loss recognized for goodwill is not reversed in a subsequent period.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-625": { "value": "
12 . Intangible assets, net
Accounting Policy
Intangible assets include internally-generated intangible assets, brands, intellectual property, developed technology,
customer relationships, and other intangible assets not yet available for use. These finite-lived intangible assets are
stated at cost, less accumulated amortization and accumulated impairment losses. Amortization is calculated using
the straight-line method based on the estimated useful lives of the assets.
Finite-lived intangible assets are assessed for impairment, annually or whenever there is an indication that the balance
sheet carrying amount may not be recoverable using cash flow projections for the useful life.
The following table shows the respective useful lives for intangible assets:
Category
Estimated useful life
Brands
20 years
Development expenditures
1 \u2013 5 years
Intellectual property
3\u201310 years
Developed technology
6\u201315 years
Customer relationships
8\u201318 years
Other
2\u201310 years
Internally-generated intangible assets - development expenditures
Expenditures on research activities are recognized as costs in the period in which they are incurred. EU-IFRS requires
capitalization of development expenditures provided if, and only if, certain criteria can be demonstrated.
An internally-generated intangible asset arising from our development is recognized only if we can demonstrate all of
the following conditions:
\u2022 The technical feasibility of completing the intangible asset so that it will be available for use or sale
\u2022 The intention to complete the intangible asset and use or sell it
\u2022 The ability to use or sell the intangible asset
\u2022 The probability that the asset created will generate future economic benefits
\u2022 The availability of adequate technical, financial and other resources to complete the development and to use or sell
the intangible asset
\u2022 The ability to measure reliably the expenditure attributable to the intangible asset during its development
For certain development programs, it was not possible to separate development activities from research activities
(approximately \u20ac271.0 million and \u20ac234.0 million for 2023 and 2022, respectively). Consequently, we are not able to
reliably determine the amount of development expenditures incurred and therefore no amounts were capitalized for
these programs.
As of December\u00a031, 2023, intangible assets consist mainly of development expenditures, brands, intellectual property, developed technology and customer relationships obtained from the acquisitions of HMI (2016) and Cymer (2013):
\u20ac, in millions
Development
expenditures
Brands
Intellectual
property
Developed
technology
Customer
relationships
Other
Total
Cost
Balance at January 1, 2022
3,955.7
38.9
144.8
1,220.2
228.6
190.0
5,778.2
Additions
893.4
\u2014
1.5
\u2014
\u2014
32.5
927.4
Disposals
\u2014
\u2014
\u2014
\u2014
(1.6)
(1.6)
Effect of changes in exchange rates
1.8
\u2014
0.8
\u2014
\u2014
1.6
4.2
Balance at December 31, 2022
4,850.9
38.9
147.1
1,220.2
228.6
222.5
6,708.2
Additions
945.4
\u2014
\u2014
\u2014
\u2014
39.3
984.7
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.3)
(0.3)
Effect of changes in exchange rates
(1.0)
\u2014
\u2014
\u2014
\u2014
(1.4)
(2.4)
Balance at December 31, 2023
5,795.3
38.9
147.1
1,220.2
228.6
260.1
7,690.2
Accumulated amortization
Balance at January 1, 2022
2,054.9
13.0
87.2
594.0
108.6
67.6
2,925.3
Amortization
292.3
1.9
8.6
83.4
12.7
28.5
427.4
Impairment charges
\u2014
\u2014
\u2014
\u2014
\u2014
9.2
9.2
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(1.4)
(1.4)
Effect of changes in exchange rates
0.4
\u2014
\u2014
\u2014
\u2014
1.6
2.0
Balance at December 31, 2022
2,347.6
14.9
95.8
677.4
121.3
105.5
3,362.5
Amortization
256.2
1.9
8.3
76.8
12.7
27.9
383.8
Impairment charges
\u2014
\u2014
\u2014
\u2014
\u2014
11.1
11.1
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.3)
(0.3)
Effect of changes in exchange rates
\u2014
\u2014
\u2014
\u2014
(0.1)
(0.1)
Balance at December 31, 2023
2,603.8
16.8
104.1
754.2
134.0
144.1
3,757.0
Carrying amount
December 31, 2022
2,503.3
24.0
51.3
542.8
107.3
117.0
3,345.7
December 31, 2023
3,191.5
22.1
43.0
466.0
94.6
116.0
3,933.2
Development expenditures in 2023 were primarily focused on programs supporting our Holistic Lithography solutions
in EUV, DUV and Applications. In 2023, these activities mainly related to the development of High-NA, our next
generation 0.55NA system, NXE:3800E, NXT 870B and further development of YieldStar.
Of our Intangible assets at December\u00a031, 2023, \u20ac3,307.5 million have been generated internally (December\u00a031, 2022:
\u20ac2,620.3 million). These intangibles are included in Development Expenditures and Other.
The Consolidated Statement of Profit or Loss include the following amortization charges:
Year ended December\u00a031 (\u20ac, in millions)
2021
2022
2023
Cost of Sales
499.4
398.2
358.9
R&D Costs
14.5
18.2
19.5
SG&A
10.7
11.0
5.4
Total Amortization
524.6
427.4
383.8
As of December\u00a031, 2023, the other intangible assets not yet available for use, included in the development
expenditures amount to \u20ac2,598.7 million (2022: \u20ac1,837.7 million) and are allocated to CGU ASML for \u20ac2,590.9 million
and to CGU Cymer Light Sources for \u20ac7.8 million. This increase is mainly due to continued High NA investments in
2023.
As of December\u00a031, 2023, the intangible assets not yet available for use, as included in Other, amount to \u20ac37.3
million (2022: \u20ac34.0 million) and are allocated to CGU ASML.
During 2023 we recorded \u20ac11.1 million impairment charges (2022: \u20ac9.2 million; 2021: \u20ac0.0 million).
As of December\u00a031, 2023, the estimated amortization expenses for intangible assets for the next five years and
thereafter is as follows:
\u20ac, in millions
Amount
2024
442.0
2025
797.8
2026
741.6
2027
711.5
2028
656.8
Thereafter
583.5
Total
3,933.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-626": { "value": "
Accounting Policy
Intangible assets include internally-generated intangible assets, brands, intellectual property, developed technology,
customer relationships, and other intangible assets not yet available for use. These finite-lived intangible assets are
stated at cost, less accumulated amortization and accumulated impairment losses. Amortization is calculated using
the straight-line method based on the estimated useful lives of the assets.
Finite-lived intangible assets are assessed for impairment, annually or whenever there is an indication that the balance
sheet carrying amount may not be recoverable using cash flow projections for the useful life.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-627": { "value": "
13 . Property, plant and equipment, net
Accounting Policy
Property, plant and equipment is stated at cost, less accumulated depreciation and accumulated impairment losses.
Costs of assets manufactured by ASML include direct manufacturing costs, production overhead and interest costs
incurred for qualifying assets during the construction period. Property, plant and equipment are depreciated on a
straight-line basis in the Consolidated Statement of Profit or Loss over their estimated useful lives, except for land
which is not depreciated.\u00a0
Evaluation systems leased to our customers under an operating lease are capitalized as Property, plant and
equipment at cost and depreciated over the respective lease term. Leased assets that are returned to ASML upon
expiration of the lease term are either taken back into Property, plant and equipment as they will be used internally by
D&E or transferred back to Inventories to be reworked and sold.
The carrying values of prototypes, tooling and equipment that are intended to be sold, but first internally utilized for
more than one year for R&D purposes, are reclassified from Inventories to Property, plant and equipment and
depreciated while being internally used. When no longer required for R&D activities, the assets\u2019 carrying value is
reclassified back to Inventories and reworked to make them ready for sale to our customers. These transfers are
reported as Net non-cash movements to/from Inventories in our Property, plant and equipment movement schedule.
Property, plant and equipment is assessed for impairment whenever there is an indication that the carrying amount
may not be recoverable using cash flow projections for the useful life.
The following table shows the respective useful lives for Property, plant and equipment:
Category
Estimated useful life
Buildings
5\u201345 years
Machinery and equipment
1\u20137 years
Leasehold improvements
1\u201310 years
Furniture, fixtures and other
3\u20135 years
Property, plant and equipment consists of the following:
\u20ac, in millions
Land and
buildings
Machinery
and equipment
Leasehold
improvements
Furniture, fixtures
and other
Total
Cost
Balance at January 1, 2022
2,803.7
2,028.7
368.6
414.1
5,615.1
Additions
510.9
665.4
34.4
87.6
1,298.3
Disposals
(1.3)
(42.2)
(1.0)
(3.0)
(47.5)
Net non-cash movements to/from Inventories
\u2014
129.2
\u2014
\u2014
129.2
Effect of changes in exchange rates
0.7
(3.5)
(1.2)
(1.7)
(5.7)
Balance at December 31, 2022
3,314.0
2,777.6
400.8
497.0
6,989.4
Additions
1,019.3
1,050.2
79.7
94.4
2,243.6
Disposals
(1.6)
(45.1)
(0.8)
(2.1)
(49.6)
Net non-cash movements to/from Inventories
\u2014
(75.3)
\u2014
\u2014
(75.3)
Effect of changes in exchange rates
(8.3)
(17.4)
(1.2)
(1.4)
(28.3)
Balance at December 31, 2023
4,323.4
3,690.0
478.5
587.9
9,079.8
Accumulated depreciation and impairment
Balance at January 1, 2022
947.7
1,115.6
311.0
258.1
2,632.4
Depreciation
134.8
232.6
21.9
55.9
445.2
Impairment charges
10.9
6.4
0.5
\u2014
17.8
Disposals
(2.3)
(29.5)
(0.9)
(2.4)
(35.1)
Net non-cash movements to/from Inventories
\u2014
(10.9)
\u2014
\u2014
(10.9)
Effect of changes in exchange rates
(0.5)
(1.9)
(0.6)
(1.2)
(4.2)
Balance at December 31, 2022
1,090.6
1,312.3
331.9
310.4
3,045.2
Depreciation
154.2
352.0
31.0
68.4
605.6
Impairment charges
2.9
15.0
\u2014
\u2014
17.9
Disposals
(0.6)
(37.7)
(0.7)
(2.0)
(41.0)
Net non-cash movements to/from Inventories
\u2014
(29.3)
\u2014
\u2014
(29.3)
Effect of changes in exchange rates
(4.0)
(6.7)
(0.7)
(0.4)
(11.8)
Balance at December 31, 2023
1,243.1
1,605.6
361.5
376.4
3,586.6
Carrying amount
December 31, 2022
2,223.4
1,465.3
68.9
186.6
3,944.2
December 31, 2023
3,080.3
2,084.4
117.0
211.5
5,493.2
As of December\u00a031, 2023, the carrying amount includes assets under construction of \u20ac1,658.0 million (2022: \u20ac869.8
million) primarily consisting of buildings, as well as Machinery and equipment.
As of December\u00a031, 2023, the carrying amount of land amounts to \u20ac229.7 million ( 2022 : \u20ac178.7 million ).
The additions in 2023 in Land and buildings, as well as Furniture, fixtures and other mainly relate to the construction
of the EUV 0.55 NA (High NA) factory and office space at our headquarters in Veldhoven, in order to support our
continued growth.
The additions in 2023 in Machinery and equipment mainly relate to the upgrade and expansion of production tooling
to support the growth of our business, as well as investments in prototypes of new technologies.
The additions in 2023 in Leasehold improvements mainly relate to installation of cleanrooms and office space for
leased properties in both the US and Taiwan. During 2023, we entered into 8 contracts that will require further
Leasehold improvement investments amounting to \u20ac53.5 million.
The Consolidated Statement of Profit or Loss includes the following depreciation charges:
Year ended December\u00a031 (\u20ac, in millions)
2021
2022
2023
Cost of Sales
188.6
248.2
330.4
R&D Costs
101.4
163.7
236.2
SG&A
31.6
33.3
39.0
Total Depreciation
321.6
445.2
605.6
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-628": { "value": "
Accounting Policy
Property, plant and equipment is stated at cost, less accumulated depreciation and accumulated impairment losses.
Costs of assets manufactured by ASML include direct manufacturing costs, production overhead and interest costs
incurred for qualifying assets during the construction period. Property, plant and equipment are depreciated on a
straight-line basis in the Consolidated Statement of Profit or Loss over their estimated useful lives, except for land
which is not depreciated.\u00a0
Evaluation systems leased to our customers under an operating lease are capitalized as Property, plant and
equipment at cost and depreciated over the respective lease term. Leased assets that are returned to ASML upon
expiration of the lease term are either taken back into Property, plant and equipment as they will be used internally by
D&E or transferred back to Inventories to be reworked and sold.
The carrying values of prototypes, tooling and equipment that are intended to be sold, but first internally utilized for
more than one year for R&D purposes, are reclassified from Inventories to Property, plant and equipment and
depreciated while being internally used. When no longer required for R&D activities, the assets\u2019 carrying value is
reclassified back to Inventories and reworked to make them ready for sale to our customers. These transfers are
reported as Net non-cash movements to/from Inventories in our Property, plant and equipment movement schedule.
Property, plant and equipment is assessed for impairment whenever there is an indication that the carrying amount
may not be recoverable using cash flow projections for the useful life.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-629": { "value": "
14 . Right-of-use assets and lease liabilities
Accounting Policy
We determine whether an arrangement contains a lease at inception. Leases are included in Right-of-use assets,
Accrued & other current liabilities, Accrued & other non-current liabilities, current portion of Long-term debt, and
Long-term debt in our Consolidated Statement of Financial Position. \u00a0
Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our
obligation to make lease payments arising from the lease. Right-of-use assets and lease liabilities are recognized at
commencement date based on the present value of lease payments over the lease term. As our leases do not
provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments. The Right-of-use assets include any lease payments made
at or before the commencement date and are reduced by lease incentives. Our Right-of-use asset and lease liability
valuation may include options to extend or terminate the lease when it is reasonably certain that we will exercise that
option. Lease expenses are recognized on a straight-line basis over the lease term.
We have lease agreements with lease and non-lease components. The lease components are accounted for
separately from non-lease components. The allocation of the consideration between lease and non-lease
components is based on the relative standalone prices of lease components included in the lease contracts.\u00a0
Right-of-use assets consist of the following leases:
Year ended December 31 (\u20ac, in millions)
2022
2023
Properties
148.9
270.3
Cars
5.1
5.4
Warehouses
38.0
30.3
Other
0.7
0.6
Right-of-use assets
192.7
306.6
The additions to Right-of-use assets throughout 2023 was \u20ac165.9 million (2022: \u20ac88.9 million).
ASML owns the majority of real estate we utilize for manufacturing, supply chain management and general
administration at our headquarters in Veldhoven, the Netherlands. At our other locations worldwide, most of the
properties we occupy are leased.
Lease liabilities are split between current and non-current. The non-current portion mainly consists of properties and
warehouses. For the year ended December\u00a031, 2023, Lease Liabilities increased by \u20ac28.8 million, mainly due to new
leases of properties that commenced during 2023.
Year ended December 31 (\u20ac, in millions)
2022
2023
Current
47.6
46.7
Non-current
151.5
181.2
Lease liabilities
199.1
227.9
The Consolidated Statement of Profit or Loss include the following depreciation charges relating to these leases.
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Properties
52.2
52.3
40.4
Cars
4.8
2.7
5.9
Warehouses
3.0
4.0
5.9
Other
2.4
1.4
0.8
Depreciation charge right-of-use assets
62.4
60.4
53.0
The total cash flows relating to the leases are as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Total cash flows
68.9
57.9
148.2
The total cash flow increased in 2023 compared to 2022 due to a prepayment of a new land lease \u20ac(85)\u00a0million.
The weighted average remaining lease term and weighted average discount rate related to the leases are as follows:
Year ended December\u00a031 (\u20ac, in millions)
2021
2022
2023
Weighted average remaining lease term (months)
62
67
365
Weighted average discount rate (%)
1.9%
2.2%
2.5%
The weighted average remaining lease term increased in 2023 compared to 2022 due to a new land lease which has
a lease term of 70 years.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-630": { "value": "
Accounting Policy
We determine whether an arrangement contains a lease at inception. Leases are included in Right-of-use assets,
Accrued & other current liabilities, Accrued & other non-current liabilities, current portion of Long-term debt, and
Long-term debt in our Consolidated Statement of Financial Position. \u00a0
Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our
obligation to make lease payments arising from the lease. Right-of-use assets and lease liabilities are recognized at
commencement date based on the present value of lease payments over the lease term. As our leases do not
provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments. The Right-of-use assets include any lease payments made
at or before the commencement date and are reduced by lease incentives. Our Right-of-use asset and lease liability
valuation may include options to extend or terminate the lease when it is reasonably certain that we will exercise that
option. Lease expenses are recognized on a straight-line basis over the lease term.
We have lease agreements with lease and non-lease components. The lease components are accounted for
separately from non-lease components. The allocation of the consideration between lease and non-lease
components is based on the relative standalone prices of lease components included in the lease contracts.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-631": { "value": "
15 . Accrued and other liabilities
Accrued and other liabilities consist of the following:
Year ended December 31 (\u20ac, in millions)
2022
2023
Costs to be paid 1
511.6
632.7
Personnel-related items
851.4
1,328.5
Lease liabilities 2
196.7
227.2
Provisions
90.6
76.7
Standard warranty reserve
143.6
142.3
Other
56.3
14.4
Accrued and other liabilities
1,850.2
2,421.8
Less: non-current portion of accrued and other liabilities
275.9
338.4
Current portion of accrued and other liabilities\u00a0
1,574.3
2,083.4
1. Costs to be paid includes an amount payable to related parties. For further details see Note 26 Related parties.
2. For further details on lease liabilities see Note 14 Right-of-use assets and lease liabilities.
Costs to be paid represent ASML\u2019s estimate of contractual liability as of the reporting date, to be settled in a future
period, based upon the underlying terms and conditions. Costs to be paid as of December\u00a031, 2023, include Value
Added Tax (VAT) payables and accrued costs for unbilled services provided by suppliers including contracted labor,
outsourced services and consultancy.
Personnel-related items mainly consist of accrued annual STI bonus plans, accrued vacation days, accrued pension
premiums, accrued wage tax and accrued vacation allowance. The increase in the accrued personnel-related items
compared to prior year is mainly of an increase in the number of our employees to support the continued growth of
our business.
The standard warranty reserve is based on historical product performance and total expected costs to fulfill our
warranty obligation. Annually, we assess and update the standard warranty reserve based on the latest actual
historical warranty costs and expected future warranty costs. Total changes in standard warranty reserve for the
years 2023 and 2022 , are as follows:
Year ended December 31 (\u20ac, in millions)
2022
2023
Balance at beginning of year
145.3
143.6
Additions for the year
191.5
232.2
Utilization of the reserve
(193.5)
(233.3)
Effect of exchange rates
0.3
(0.2)
Balance at end of year
143.6
142.3
18 . Personnel expenses and employee information
Personnel expenses for all payroll employees were as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Wages and salaries
2,842.7
3,283.1
4,666.4
Social security expenses
249.8
300.7
410.5
Pension and retirement expenses
229.2
255.9
348.9
Share-based payments
117.5
68.9
134.8
Personnel expenses
3,439.2
3,908.6
5,560.6
The continued increase in personnel expenses is mainly due to an increase in payroll employees to support the
continued growth of our business.
The average number of payroll employees in FTEs was:
Average number of payroll employees in FTEs
2021
2022
2023
Netherlands
14,222
16,722
19,876
Worldwide (including Netherlands)
28,223
33,071
38,805
The total number of payroll and temporary employees as of December 31 in FTE per sector was:
Year ended December 31 (in FTE)
2021
2022
2023
Customer Support
7,485
8,901
9,851
Manufacturing and Supply Chain Management
8,237
9,953
9,954
Strategic Supply Management
707
1,541
2,033
General and Administrative
2,761
3,768
4,035
Sales and Mature Products and Services
766
742
939
Research and Development
12,060
14,181
15,604
Total
32,016
39,086
42,416
Less: Temporary employees
2,155
2,974
2,107
Payroll employees
29,861
36,112
40,309
Short-term incentive bonus plans
We have annual performance-related STI bonus plans for our employees. Under these plans, the employee bonus
payout depends on the employee\u2019s job grade, the type of bonus plan and the company/individual performance. The
employee bonus payout (excluding the Board of Management) ranges between 0% and 126% of their annual base
gross salary. The 2023 STI bonus is accrued for as part of Accrued and other liabilities in the Consolidated Statement
of Financial Position and will be paid in the first quarter of 2024.
The STI bonus expenses for the (former) Board of Management and other employees were as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Board of Management
4.4
3.8
6.0
Former Board of Management
0.2
\u2014
\u2014
Other employees
423.5
410.2
932.0
Total STI bonus expenses
428.1
414.0
938.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-632": { "value": "
16 . Long-term debt, finance income and finance costs
Accounting Policy
Long-term debt represents debt issued privately without registration with a government authority and is payable to
others under the terms of a signed agreement. Long-term debt is initially recognized at fair value and subsequently
measured at amortized cost. Debt is qualified as long-term debt as long as the group has an unconditional right to
defer settlement of the liability for at least 12 months after the reporting period.
Interest accruals and payments relating to long-term debt are accounted for as part of Accrued and other liabilities.
Interest and other costs should be accrued and recorded with the passage of time over the agreed term, regardless
of when the interest receipt or payment has taken place.
Long-term debt consists of the following (amounts for bonds represent carrying amount, not the principle amount):
Year ended December 31 (\u20ac, in millions)
2022
2023
\u20ac750 million 3.375% senior notes issued September 2013 and principal due September
19th 2023 interest annually payable on September 19th, carrying amount
744.6
\u2014
\u20ac1,000 million 1.375% senior notes issued July 2016 and principal due July 7th 2026
interest annually payable on July 7th, carrying amount
893.9
936.8
\u20ac750 million 1.625% senior notes issued November 2016 and principal due May 28th
2027 interest annually payable on May 28th, carrying amount
666.8
701.3
\u20ac750 million 0.250% senior notes issued February 2020 and principal due February 25th
2030 interest annually payable on February 25th, carrying amount
742.7
743.7
\u20ac750 million 0.625% senior notes issued May 2020 and principal due May 7th 2029
interest annually payable on May 7th, carrying amount
747.5
747.9
\u20ac500 million 2.250% senior notes issued May 2022 and principal due May 17th 2032
interest annually payable on May 17th, carrying amount
440.3
472.1
\u20ac1,000 million 3.500% senior notes issued June 2023 and principal due December 6th
2025 interest annually payable on December 6th, carrying amount
\u2014
1,008.6
Debt acquired from Berliner Glas (ASML Berlin GmbH)
22.3
20.5
Other
2.3
0.7
Long-term debt
4,260.4
4,631.6
Less: current portion of long-term debt
746.2
0.1
Non-current portion of long-term debt
3,514.2
4,631.5
All senior notes are redeemable at the option of ASML, in whole or in part, at any time by paying a make whole
premium, and unless previously redeemed, will be redeemed at 100% of their principal amount on the maturity date.
Our obligations to make principal repayments under our senior notes and other borrowing arrangements excluding
interest expense as of December\u00a031, 2023 are as follows:
\u20ac, in millions
Amount
2024
0.1
2025
1,004.2
2026
1,002.0
2027
752.0
2028
2.0
Thereafter
2,011.0
Total debt maturities
4,771.3
Eurobonds
The following table summarizes the carrying amount of our outstanding Eurobonds, including the fair value of interest
rate swaps used to hedge the change in the fair value of the Eurobonds:
Year ended December 31 (\u20ac, in millions)
2022
2023
Amortized cost amount
4,479.0
4,731.7
Fair value interest rate swaps 1
(243.2)
(121.3)
Carrying amount
4,235.8
4,610.4
1. The fair value of the interest rate swaps excludes accrued interest.
We use interest rate swaps to minimize the net interest exposure for the group by aligning the interest terms of the
available cash and the interest-bearing debt. The fair value changes of these interest rate swaps are recorded on the
Consolidated Statement of Financial Position under derivative financial instruments and the carrying amount of the
Eurobonds is adjusted for these fair value changes. We did not enter into interest rate swaps in connection with the
Eurobonds issued in 2020.
The following table summarizes the estimated fair value of our Eurobonds:
Year ended December 31 (\u20ac, in millions)
2022
2023
Principal amount
4,500.0
4,750.0
Carrying amount
4,235.8
4,610.4
Fair value 1
4,072.8
4,496.2
1. Source: Bloomberg Finance LP.
The fair value of our Eurobonds is estimated based on quoted market prices as of December\u00a031, 2023 . The fair value
deviates from the principal amount, due to changes in market interest rates and credit spreads since the issue of our
Eurobonds which carry a fixed coupon interest rate.
The following table summarizes changes in liabilities arising from financing activities, including both changes arising
from cash flows and non-cash changes:
\u20ac, in millions
Long term debt
Lease liability
Total
Balance at January 1, 2022
4,578.9
5.2
4,584.1
Cash flows
(14.1)
(2.9)
(17.0)
Non-cash changes:
Fair value adjustments
(307.0)
\u2014
(307.0)
Other
0.3
\u2014
0.3
Balance at December 31, 2022
4,258.1
2.3
4,260.4
Cash flows
248.1
(1.5)
246.6
Non-cash changes:
Fair value adjustments
121.9
\u2014
121.9
Other
2.7
\u2014
2.7
Balance at December 31, 2023
4,630.8
0.8
4,631.6
Debt acquired from Berliner Glas (ASML Berlin GmbH)
The loan of Berliner Glas (ASML Berlin GmbH) is a mortgage loan of \u20ac20.5 million with an annual interest rate of 0.5%
repayable in 2034. Debt decreased compared to 2022, due to repayments made in 2023.
Lines of credit
We maintain an available committed credit facility maturing in July 2026, with a group of banks, of \u20ac700.0 million as
of December\u00a031, 2023 and as of December\u00a031, 2022. No amounts were outstanding under the committed credit
facility at the end of 2023 and 2022. Outstanding amounts under this credit facility will bear an interest of Euribor plus
a margin. The margin depends on our credit rating and ESG score.\u00a0
We have a non-committed guarantee facility of \u20ac85.0 million under which guarantees in the ordinary course of
business, such as customs or rental guarantees, can be provided to third parties. As of December\u00a031, 2023, an
amount of \u20ac46.8 million has been provided as guarantee. In addition, ASML has a non-committed credit facility for
our Chinese subsidiary of \u20ac130.0 million. This non-committed credit facility covers bank guarantees, standby letters
of credit, as well as advances up to \u20ac130.0 million. No amounts were outstanding under this facility. ASML also has
non-committed lines of credit available. These facilities provide ASML with the ability to request short-term unsecured
loans from time to time for an aggregate amount not exceeding \u20ac1.25\u00a0billion. No amounts have been drawn under
these lines of credit. Outstanding amounts under the non-committed facility will bear interest based on market
conditions at the moment of draw down.
Finance income
Finance income is \u20ac193.9 million (2022: \u20ac16.2 million; 2021: \u20ac10.0 million). Income mainly relates to interest income
on cash and cash equivalents.
Finance costs
Finance costs are \u20ac152.7 million (2022 : \u20ac60.8 million; 2021: \u20ac54.6 million). The expenses mainly relate to interest
expense on our Eurobonds and interest rate swaps.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-633": { "value": "
Accounting Policy
Long-term debt represents debt issued privately without registration with a government authority and is payable to
others under the terms of a signed agreement. Long-term debt is initially recognized at fair value and subsequently
measured at amortized cost. Debt is qualified as long-term debt as long as the group has an unconditional right to
defer settlement of the liability for at least 12 months after the reporting period.
Interest accruals and payments relating to long-term debt are accounted for as part of Accrued and other liabilities.
Interest and other costs should be accrued and recorded with the passage of time over the agreed term, regardless
of when the interest receipt or payment has taken place.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-634": { "value": "193900000", "decimals": -5, "dimensions": { "concept": "ifrs-full:FinanceIncome", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-635": { "value": "
Finance costs
Finance costs are \u20ac152.7 million (2022 : \u20ac60.8 million; 2021: \u20ac54.6 million). The expenses mainly relate to interest
expense on our Eurobonds and interest rate swaps.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-636": { "value": "
17 . Commitments and contingencies
Commitments
We have various contractual obligations, some of which are required to be recorded as liabilities in our Consolidated
Statement of Financial Position, including long- and short-term debt and lease commitments. Other contractual
obligations, namely unconditional purchase obligations, are generally not required to be recognized as liabilities but
are required to be disclosed.
Our contractual obligations as of December 31, 2023 can be summarized as follows:
Payments due by period (\u20ac, in billions)
Total
1 year
2 years
3 years
4 years
5 years
>5 years
Long-term debt obligations, including
interest 1
5.1
0.1
1.1
1.0
0.8
\u2014
2.1
Lease obligations 2
0.2
0.1
\u2014
\u2014
\u2014
\u2014
0.1
Purchase obligations
14.1
10.7
1.8
0.8
0.4
0.2
0.2
Total contractual obligations
19.4
10.9
2.9
1.8
1.2
0.2
2.4
1. Long-term debt obligations mainly relate to principal amounts and interest payments of our Eurobonds. For the amounts excluding interest
expenses and for further details see Note 16 Long-term debt, finance income and finance costs .
2. For further details see Note 14 Right-of-use assets and lease liabilities .
We have purchase obligations towards suppliers in the ordinary course of business which mainly relate to goods and
services for our operations and obligations relating to further expansion and upgrade of our facilities. The general
terms and conditions of the agreements relating to the major part of our purchase obligations as of December\u00a031,
2023 , contain clauses that enable us to delay or cancel delivery of ordered goods and services up to the dates
specified in the purchase agreements, in line with the timing of future sales. The terms and conditions that we
normally agree with our suppliers give us additional flexibility to adapt our purchase obligations to our requirements in
light of the cyclicality and technological developments inherent in the industry in which we operate.
Contingencies
ASML is subject to proceedings, litigation and other actual or potential claims, including those related to a potential
violation of laws and regulations. ASML\u2019s customers may be subject to claims of infringement from third parties
alleging that the ASML equipment used by those customers in the manufacture of semiconductor products, and/or
the methods relating to use of the ASML equipment, infringes one or more patents issued to those third parties. If
these claims were successful, ASML could be required to indemnify such customers for some or all of the losses
incurred or damages assessed against them as a result of that infringement. As reported in the 2022 Annual Report,
ASML was subject to misappropriation of data relating to proprietary technology by a (now) former employee in
China. Although we do not believe that the misappropriation is material to our business, certain export control
regulations may have been violated. ASML reported the incident to relevant authorities.
In connection with any proceedings and claims, our management evaluates, based on the relevant facts and legal
principles, the likelihood of an unfavorable (or favorable) outcome, and whether the amount of the loss (or gain) can
be reasonably estimated. Judgment is required in these evaluations, including judgments regarding the validity of
asserted claims and the likely outcome of legal and administrative proceedings. The outcome of these proceedings,
however, is subject to a number of factors beyond our control, most notably the uncertainty associated with
predicting decisions by courts and administrative agencies. In addition, estimates of the potential costs (or gains)
associated with legal and administrative proceedings frequently cannot be subjected to any sensitivity analysis, as
damage estimates or settlement offers by claimants may bear little or no relation to the eventual outcome. Finally, in
any particular proceeding, we may agree to settle or to terminate a claim or proceeding in which we believe that it
would ultimately prevail where we believe that doing so, when taken together with other relevant commercial
considerations, is more effective than engaging in an expensive and protracted litigation, the outcome of which is
uncertain.
As of December\u00a031, 2023, management has determined that ASML does not have any material contingencies which
are considered probable or reasonably probable for each year presented in our Consolidated Statement of Financial
Position.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-638": { "value": "
18 . Personnel expenses and employee information
Personnel expenses for all payroll employees were as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Wages and salaries
2,842.7
3,283.1
4,666.4
Social security expenses
249.8
300.7
410.5
Pension and retirement expenses
229.2
255.9
348.9
Share-based payments
117.5
68.9
134.8
Personnel expenses
3,439.2
3,908.6
5,560.6
The continued increase in personnel expenses is mainly due to an increase in payroll employees to support the
continued growth of our business.
The average number of payroll employees in FTEs was:
Average number of payroll employees in FTEs
2021
2022
2023
Netherlands
14,222
16,722
19,876
Worldwide (including Netherlands)
28,223
33,071
38,805
The total number of payroll and temporary employees as of December 31 in FTE per sector was:
Year ended December 31 (in FTE)
2021
2022
2023
Customer Support
7,485
8,901
9,851
Manufacturing and Supply Chain Management
8,237
9,953
9,954
Strategic Supply Management
707
1,541
2,033
General and Administrative
2,761
3,768
4,035
Sales and Mature Products and Services
766
742
939
Research and Development
12,060
14,181
15,604
Total
32,016
39,086
42,416
Less: Temporary employees
2,155
2,974
2,107
Payroll employees
29,861
36,112
40,309
Short-term incentive bonus plans
We have annual performance-related STI bonus plans for our employees. Under these plans, the employee bonus
payout depends on the employee\u2019s job grade, the type of bonus plan and the company/individual performance. The
employee bonus payout (excluding the Board of Management) ranges between 0% and 126% of their annual base
gross salary. The 2023 STI bonus is accrued for as part of Accrued and other liabilities in the Consolidated Statement
of Financial Position and will be paid in the first quarter of 2024.
The STI bonus expenses for the (former) Board of Management and other employees were as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Board of Management
4.4
3.8
6.0
Former Board of Management
0.2
\u2014
\u2014
Other employees
423.5
410.2
932.0
Total STI bonus expenses
428.1
414.0
938.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-637": { "value": "
18 . Personnel expenses and employee information
Personnel expenses for all payroll employees were as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Wages and salaries
2,842.7
3,283.1
4,666.4
Social security expenses
249.8
300.7
410.5
Pension and retirement expenses
229.2
255.9
348.9
Share-based payments
117.5
68.9
134.8
Personnel expenses
3,439.2
3,908.6
5,560.6
The continued increase in personnel expenses is mainly due to an increase in payroll employees to support the
continued growth of our business.
The average number of payroll employees in FTEs was:
Average number of payroll employees in FTEs
2021
2022
2023
Netherlands
14,222
16,722
19,876
Worldwide (including Netherlands)
28,223
33,071
38,805
The total number of payroll and temporary employees as of December 31 in FTE per sector was:
Year ended December 31 (in FTE)
2021
2022
2023
Customer Support
7,485
8,901
9,851
Manufacturing and Supply Chain Management
8,237
9,953
9,954
Strategic Supply Management
707
1,541
2,033
General and Administrative
2,761
3,768
4,035
Sales and Mature Products and Services
766
742
939
Research and Development
12,060
14,181
15,604
Total
32,016
39,086
42,416
Less: Temporary employees
2,155
2,974
2,107
Payroll employees
29,861
36,112
40,309
Short-term incentive bonus plans
We have annual performance-related STI bonus plans for our employees. Under these plans, the employee bonus
payout depends on the employee\u2019s job grade, the type of bonus plan and the company/individual performance. The
employee bonus payout (excluding the Board of Management) ranges between 0% and 126% of their annual base
gross salary. The 2023 STI bonus is accrued for as part of Accrued and other liabilities in the Consolidated Statement
of Financial Position and will be paid in the first quarter of 2024.
The STI bonus expenses for the (former) Board of Management and other employees were as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Board of Management
4.4
3.8
6.0
Former Board of Management
0.2
\u2014
\u2014
Other employees
423.5
410.2
932.0
Total STI bonus expenses
428.1
414.0
938.0
19 . Employee benefits
Accounting Policy
Contributions to defined contribution retirement benefit plans are recognized as an expense when employees have
rendered service entitling them to the contributions. Payments made to state-managed retirement benefit schemes
are dealt with as payments to defined contribution plans where our obligations under the plans are equivalent to
those arising in a defined contribution retirement benefit plan.
We maintain one multi-employer union defined benefit pension plan and various other defined contribution pension
plans covering a substantial number of our employees. ASML accounts for its multi-employer defined benefit plan as
if it were a defined contribution plan for the following reasons:
\u2022 ASML is affiliated to an industry-wide pension fund and uses the pension scheme in common with other
participating companies
\u2022 Under the regulations of the pension plan, the only obligation these participating companies have towards the
pension fund is to pay the annual premium liability. Participating companies are under no obligation whatsoever to
pay off any deficits the pension plan may incur. Nor have they any claim to any potential surpluses
Our pension and retirement expenses for all employees for the years ended December 31, 2023, 2022 and 2021 ,
were:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Pension plan based on multi-employer union plan
161.7
181.2
244.4
Pension plans based on defined contribution and other plans
67.5
74.7
104.5
Pension and retirement expenses
229.2
255.9
348.9
The accrued pension premiums were \u20ac39.2 million as at December\u00a031, 2023 and \u20ac53.2 million as at December\u00a031,
2022.
Multi-employer union plan
In accordance with the collective bargaining agreements effective for the industry in which we operate, which has no
expiration date, there are 21,586 eligible payroll employees in the Netherlands (53.6% of our total payroll FTEs) that
participate in a multi-employer union plan. Our net periodic pension cost for this multi-employer union plan for any
period is the amount of the required employer contribution for that period.\u00a0
This multi-employer union plan is managed by PME (Stichting Pensioenfonds van de Metalektro) and this plan covers
approximately 1,568 companies and approximately 183,685 contributing members. Every participating company
contributes a premium that is based on the same contribution rate. This contribution rate can fluctuate yearly based
on the coverage ratio of the multi-employer union plan. For 2023, the contribution percentage was 28.0% (2022:
28.0%, 2021: 27.6%). For 2023, our contribution to this multi-employer union plan (including the premiums paid by
employees), was 18.3% (2022: 15.7%, 2021: 13.6%) of the total contribution to the plan. For 2024, we expect to
contribute around \u20ac365.0\u00a0million to this plan (including the premiums paid by employees). The pension rights of each
employee are based upon the employee\u2019s average salary during employment.
The PME multi-employer union plan monitors its risks on a global basis and is subject to regulation by Dutch
governmental authorities. By Dutch law (the Dutch Pension Act), a multi-employer union plan must be monitored
against specific criteria, including the coverage ratio of the plan\u2019s assets to its obligations. The coverage ratio is
calculated by dividing the funds capital by the total sum of pension liabilities and is based on actual market interest
rates. The legally required minimal coverage ratio is 104.3% (2022: 104.3%). Compared to the previous year, the
coverage ratio of PME slightly decreased to 109.4% as per December\u00a031, 2023 (December\u00a031, 2022: 110.4%). A
recovery plan is in place intended to improve this coverage ratio towards 120%. ASML has no obligation to pay any
deficits the pension fund may incur, nor does it have any claim to any potential surpluses.
Other defined contribution and pension plans
We also participate in several other defined contribution pension plans (inside and outside the Netherlands), with our
expenses for these plans equaling the employer contributions made in the relevant period.
Deferred compensation plans
For more senior US employees we have a non-qualified deferred compensation plan that allows them to defer a
portion of their salary, bonus, and commissions. The plan allows us to credit additional amounts to the participants\u2019
account balances. The participants divide their funds among the investments available in the plan. Participants elect
to receive their funds in future periods after the earlier of their employment termination or their withdrawal election, at
least 3 years after deferral. Expenses were close to nil relating to this plan in 2023, 2022 and 2021. As of
December\u00a031, 2023, our liability under deferred compensation plans was \u20ac94.7 million (2022: \u20ac70.5 million). The
related compensation plan assets are \u20ac95.2 million (2022: \u20ac71.1 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-639": { "value": "
Accounting Policy
Contributions to defined contribution retirement benefit plans are recognized as an expense when employees have
rendered service entitling them to the contributions. Payments made to state-managed retirement benefit schemes
are dealt with as payments to defined contribution plans where our obligations under the plans are equivalent to
those arising in a defined contribution retirement benefit plan.
We maintain one multi-employer union defined benefit pension plan and various other defined contribution pension
plans covering a substantial number of our employees. ASML accounts for its multi-employer defined benefit plan as
if it were a defined contribution plan for the following reasons:
\u2022 ASML is affiliated to an industry-wide pension fund and uses the pension scheme in common with other
participating companies
\u2022 Under the regulations of the pension plan, the only obligation these participating companies have towards the
pension fund is to pay the annual premium liability. Participating companies are under no obligation whatsoever to
pay off any deficits the pension plan may incur. Nor have they any claim to any potential surpluses", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-640": { "value": "
20 . Share-based compensation
ASML has the following plans in place for its employees:
\u2022 Long-term incentive bonus plans
\u2022 Option plans
\u2022 Employee purchase plan
Long-term incentive bonus plans
Our LTI plans are covered by an overarching Employee Umbrella Share Plan, which is effective as of January 1, 2014,
and covers all employees. The main purpose of the grants of Equity Incentives under this Employee Umbrella Share
Plan is to continue to attract, reward and retain qualified and experienced industry professionals in an international
labor market. All grants under the Employee Umbrella Share Plan typically have a 2.5 to 3 year vesting period and are
subject to performance and/or service criteria.
As part of our LTI bonus, employees can be granted either a service or performance share-based payment plan. For
service-type plans, shares are granted at grant date and after having been in service for a set period, the participant
is awarded these shares at the vesting date. For performance plans, the same conditions apply as a service-type
plan. Additionally, the shares are conditionally granted and awarded based on the company specific performance
criteria, which can be split between market and non-market-based elements. These shares vest after completion of
the service period and the performance reached at vesting date.
The General Meeting approved the adoption of the most recent Remuneration Policy for the Board of Management
and the number of shares to be issued. The most recent Remuneration Policy includes the target and maximum
levels of the LTI plans, the performance measures and payout zone percentages. The policies for employees are
approved by the Board of Management. The General Meeting also approved the restrictions and limits to the Board
of Management for issuance/granting of ordinary shares, limits for restricting or excluding the preemption rights
accruing to shareholder and the restrictions and limits to the Board of Management for repurchasing ordinary shares
on behalf of the company.
The table below shows the performance criteria and the corresponding weight of the LTI performance plans granted
in 2023.
LTI performance plan criteria
Market/Non-Market element
Weight
Relative TSR
Market
30%
Strategic value drivers
Non-Market
30%
Technology Leadership Index
Non-Market
20%
ESG Measures
Non-Market
20%
Total
100%
Accounting Policy
The fair value of the market-based element is measured at the grant date incorporating the expected vesting and
expected value at vesting, using a tailored Monte Carlo simulation model. The fair value of the service plans and the
non-market-based elements of the performance plans is the share price at grant date less the present value of
expected dividends during the vesting period, as participants are not entitled to dividends payable and voting rights
during the vesting period. The likelihood of the conditions being met for service and non-market performance plans is
assessed as part of the company\u2019s best estimate of the number of equity instruments that will ultimately vest.
Participants are entitled to a conditional grant of company shares upon awarding. Performance plans are subject to
cliff vesting and are accounted for on a straight-line basis. Service only plans are subject to graded vesting. Each
installment of the plan is therefore accounted as a separate grant with a separate fair value. This means that each
installment will be separately measured and attributed to expense over the related vesting period. Expenses for the
market-based element are recognized during vesting at a fixed vesting level (as the vesting expectation is
incorporated in the fair value) provided that all other performance conditions are met. Expenses for the non-market-
based elements and service plans are recognized during vesting at expected vesting levels, which are updated during
vesting period as necessary, with a final update/adjustment at vesting date. All share-based remuneration expenses
are recognized as personnel expense, with a corresponding entry in equity, during the vesting period of the award.
Share-based remuneration expenses are included in the same income statement line or lines in the functional
grouped Consolidated Statement of Operations as the compensation paid to the employees receiving the stock-
based awards.
The most important assumptions for the calculation of the fair value of shares for the LTI performance plans, which
include a market-based performance criteria, are set out in the following table:
Year ended December\u00a031
2021
2022
2023
Share price in \u20ac at grant date
462.9
548.0
620.1
Expected volatility ASML
38.5%
41.8%
46.2%
Expected volatility PHLX index
35.3%
n/a
n/a
Average volatility of the peer group (market practice)
n/a
47.8%
50.0%
Vesting period
2.9 years
2.7 years
2.9 years
Dividend yield
0.6%
1.0%
0.9%
Risk free interest rate (Eurozone)
(0.8)%
0.5%
2.4%
Risk free interest rate (US)
0.2%
2.8%
3.9%
Expenses for LTI plans, including the Board of Management, were as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Total incurred expenses
117.5
68.9
134.8
Deferred tax asset movement (recognized as share-based payments
in Equity)
14.2
(2.5)
5.0
Recognized income tax benefit (excluding excess income tax benefits)
8.2
10.2
16.3
Total expected expenses in future periods
125.4
113.0
187.2
Weighted average period in which these expected expenses are to be
recognized
1.7 years
1.4 years
1.6 years
Details with respect to shares granted and vested during the year are set out in the following table:
EUR-denominated
USD-denominated
Year ended December 31
2021
2022
2023
2021
2022
2023
Total fair value at vesting date of shares vested during the year
(in millions)
156.9
120.6
175.5
164.0
149.6
127.0
Weighted average fair value of shares granted
547.79
578.65
587.42
498.64
553.61
624.10
A summary of the status of conditionally outstanding shares as of December 31 2023 , and changes during the year
ended December 31, 2023, is presented below:
EUR-denominated
USD-denominated
Number
of shares
Weighted
average
fair\u00a0value\u00a0at
grant date
Number
of shares
Weighted
average
fair\u00a0value\u00a0at
grant date
Conditional shares outstanding at January 1, 2023
292,765
434.10
238,394
542.22
Granted
244,069
587.42
295,235
624.10
Vested
(257,451)
425.34
(167,746)
515.96
Forfeited
(3,812)
557.77
(2,764)
622.98
Conditional shares outstanding at December 31, 2023
275,571
576.37
363,119
620.31
Option plans
Since 2017, we no longer grant any options, but there are still outstanding options which may be exercised by
employees.
Accounting Policy
The grant-date fair value of stock options was estimated using a Black-Scholes option valuation model. This Black-
Scholes model required the use of assumptions, including expected share price volatility, the estimated life of each
award and the estimated dividend yield. The risk-free interest rate used in the model is determined, based on an
index populated with euro-denominated European government agency bonds with high credit ratings and with a life
equal to the expected life of the equity-settled share-based payments. Our option plans typically vest over a 3-year
service period with any unexercised stock options expiring 10 years after the grant date. Options granted have fixed
exercise prices equal to the closing price of our shares listed at Euronext Amsterdam on grant date. The purchase of
shares against the exercise price is settled with the employees involved through deductions on their salary and the
issuance of shares upon exercising the stock options is deducted from our treasury shares.
Details with respect to stock options exercised and outstanding are set out in the following table:
EUR-denominated
USD-denominated
Year ended December 31
2021
2022
2023
2021
2022
2023
Weighted average share price at the exercise date of stock options
583.33
494.14
613.03
658.16
565.39
678.41
Aggregate intrinsic value of stock options exercised (in millions)
5.7
4.4
8.1
4.1
1.6
4.8
Weighted average remaining contractual term of currently
exercisable options (in years)
2.81
2.08
1.48
2.93
2.09
1.43
Aggregate intrinsic value of exercisable stock options (in millions)
36.7
20.3
19.7
24.9
14.6
15.9
Aggregate intrinsic value of outstanding stock options (in millions)
36.7
20.3
19.7
24.9
14.6
15.9
The number and weighted average exercise prices of stock options as of December 31, 2023, and changes during
the year then ended are presented below:
\u00a0EUR-denominated
USD-denominated
Number
of\u00a0options
Weighted
average
exercise price
per ordinary
share (EUR)
Number
of\u00a0options
Weighted
average
exercise price
per ordinary
share (USD)
Outstanding, January 1, 2023
47,607
77.95
32,138
92.84
Granted 1
\u2014
\u2014
\u2014
\u2014
Exercised
(14,768)
67.80
(8,175)
89.40
Forfeited
\u2014
\u2014
\u2014
\u2014
Expired
\u2014
\u2014
(1)
92.23
Outstanding, December 31, 2023
32,839
82.52
23,962
94.01
Exercisable, December 31, 2023
32,839
82.52
23,962
94.01
1. Since 2017, we no longer grant options to our employees.
Details with respect to stock options exercised in the relevant year and outstanding stock options as of December
31, 2023, are set out in the following table:
EUR-denominated
USD-denominated
Range of exercise
prices (\u20ac)
Number of
outstanding options
Weighted average
remaining
contractual\u00a0life of
outstanding\u00a0(years)
Range of exercise
prices (USD)
Number of
outstanding options
Weighted average
remaining
contractual\u00a0life of
outstanding\u00a0(years)
50 - 60
1,936
0.30
50 - 60
\u2014
0.00
60 - 70
2,457
0.31
60 - 70
\u2014
0.00
70 - 80
8,444
1.34
70 - 80
\u2014
0.00
80 - 90
9,966
1.84
80 - 90
7,569
0.97
90 - 100
10,036
1.75
90 - 100
10,087
1.59
100 - 110
\u2014
0.00
100 - 110
6,306
1.73
Total
32,839
1.48
Total
23,962
1.43
Employee Purchase Plan
Additionally, we offer an Employee Purchase Plan to our payroll employees, except the Board of Management who is
excluded from participation in this plan. Through this plan, payroll employees are given the opportunity to buy our
shares through their monthly paycheck. The maximum amount for which employees can participate in the plan
amounts to 10.0% of their annual gross base salary. When employees retain the shares for a minimum of 12 months,
ASML will pay out a 20.0% gross cash bonus on the initial participation amount.
Accounting Policy
Employee purchase plans are accounted on an accrual basis. The shares for employee purchase plans are issued on
a quarterly basis and the share purchase price is based on the closing share price of our listed shares on grant date,
which is the date after our quarterly filings. The purchased shares by employees are issued from our treasury shares.
In 2023, ASML received \u20ac99.4 million (2022: \u20ac81.8 million and 2021: \u20ac49.0 million) from issuance of shares for our
employee purchase plan.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-641": { "value": "
Accounting Policy
The fair value of the market-based element is measured at the grant date incorporating the expected vesting and
expected value at vesting, using a tailored Monte Carlo simulation model. The fair value of the service plans and the
non-market-based elements of the performance plans is the share price at grant date less the present value of
expected dividends during the vesting period, as participants are not entitled to dividends payable and voting rights
during the vesting period. The likelihood of the conditions being met for service and non-market performance plans is
assessed as part of the company\u2019s best estimate of the number of equity instruments that will ultimately vest.
Participants are entitled to a conditional grant of company shares upon awarding. Performance plans are subject to
cliff vesting and are accounted for on a straight-line basis. Service only plans are subject to graded vesting. Each
installment of the plan is therefore accounted as a separate grant with a separate fair value. This means that each
installment will be separately measured and attributed to expense over the related vesting period. Expenses for the
market-based element are recognized during vesting at a fixed vesting level (as the vesting expectation is
incorporated in the fair value) provided that all other performance conditions are met. Expenses for the non-market-
based elements and service plans are recognized during vesting at expected vesting levels, which are updated during
vesting period as necessary, with a final update/adjustment at vesting date. All share-based remuneration expenses
are recognized as personnel expense, with a corresponding entry in equity, during the vesting period of the award.
Share-based remuneration expenses are included in the same income statement line or lines in the functional
grouped Consolidated Statement of Operations as the compensation paid to the employees receiving the stock-
based awards.
Accounting Policy
The grant-date fair value of stock options was estimated using a Black-Scholes option valuation model. This Black-
Scholes model required the use of assumptions, including expected share price volatility, the estimated life of each
award and the estimated dividend yield. The risk-free interest rate used in the model is determined, based on an
index populated with euro-denominated European government agency bonds with high credit ratings and with a life
equal to the expected life of the equity-settled share-based payments. Our option plans typically vest over a 3-year
service period with any unexercised stock options expiring 10 years after the grant date. Options granted have fixed
exercise prices equal to the closing price of our shares listed at Euronext Amsterdam on grant date. The purchase of
shares against the exercise price is settled with the employees involved through deductions on their salary and the
issuance of shares upon exercising the stock options is deducted from our treasury shares.
Accounting Policy
Employee purchase plans are accounted on an accrual basis. The shares for employee purchase plans are issued on
a quarterly basis and the share purchase price is based on the closing share price of our listed shares on grant date,
which is the date after our quarterly filings. The purchased shares by employees are issued from our treasury shares.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-642": { "value": "
21 . Income taxes
Accounting Policy
Income taxes represent the sum of the current tax position and deferred tax.
The current tax position is based on taxable base for the year. Taxable base differs from results as reported in the
Consolidated Statement of Profit or Loss because it excludes items of income or charges that are taxable or
deductible in prior or later years, for example timing differences between taxable base and financial results, and it
further excludes items that are never taxable or deductible, for example permanent differences between taxable base
and financial results. Our tax position is calculated using tax rates that have been enacted or substantively enacted at
the Consolidated Statement of Financial Position date.
Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the Consolidated
Financial Statements and the corresponding tax base used in the computation of taxable profit. Deferred tax liabilities
are recognized for all taxable temporary differences and deferred tax assets are recognized to the extent that it is
probable that taxable profits will be available against which deductible temporary differences can be utilized. Such
assets and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition
(other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable
profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each Consolidated Statement of Financial Position date
and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part
of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the
liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively
enacted by the Consolidated Statement of Financial Position date. The measurement of deferred tax liabilities and
assets reflects the tax consequences that would follow from the manner in which we expect, at the reporting date, to
recover or settle the carrying amount of our assets and liabilities.
Deferred tax assets and liabilities are offset on the Consolidated Statement of Financial Position when there is a
legally enforceable right to set off tax assets against tax liabilities and when they relate to income taxes levied by the
same taxation authority and we intend to settle our tax assets and liabilities on a net basis.
The Consolidated Statement of Profit or Loss effect of interest and penalties relating to liabilities for tax positions
subject to uncertainty over income tax treatment are included in income tax expense.
Current and deferred tax are recognized as an expense or income in the Consolidated Statement of Profit or Loss,
except when they relate to items credited or debited directly to OCI or directly to equity, in which case the tax is also
recognized directly in equity, or where they arise from the initial accounting for a business combination. In the case of
a business combination, the tax effect is taken into account in calculating goodwill or in determining the excess of our
interest in the net fair value of the acquired entity\u2019s identifiable assets and liabilities incurred or assumed over the cost
of the business combination.
The calculation of our tax liabilities involves uncertainties in the application of complex tax laws. Our estimate for the
potential outcome of any uncertain tax position is highly judgmental. However, we believe that we have adequately
provided for tax positions subject to uncertainty over income tax treatment. Settlement of these uncertainties in a
manner inconsistent with our expectations could have a material impact on our results of operations, financial
condition and cash flows. We recognize a liability for tax positions subject to uncertainty over income tax treatment
when it is probable that an outflow of economic resources will occur. Measurement of the liability for tax positions
subject to uncertainty over income tax treatment is based on either the most likely amount method or the expected
value method based on ASML's best estimate of the underlying risk.
Income taxes are affecting our Consolidated Statements of Operations, Consolidated Statements of Comprehensive
Income and Consolidated Balance Sheets. The disclosure of the income taxes is therefore split into:
\u2022 Income tax expense\u00a0
\u2022 Liability for uncertain tax positions
\u2022 Deferred taxes
Income tax expense
The components of income tax expense are as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Current tax
(1,482.4)
(1,757.6)
(1,463.3)
Deferred tax
418.6
739.0
(165.9)
Income tax (expense) / benefit
(1,063.8)
(1,018.6)
(1,629.2)
Current and deferred tax (expense) / benefit can be further broken down into:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Current year tax (expense) / benefit
(1,461.1)
(1,701.8)
(1,576.4)
Prior year tax (expense) / benefit
(21.3)
(55.8)
113.1
Current tax (expense) / benefit
(1,482.4)
(1,757.6)
(1,463.3)
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Changes to recognition of tax losses and tax credits
(37.2)
(41.2)
3.0
Prior year tax (expense) / benefit
1.5
79.2
(85.2)
Tax rate changes
(1.0)
(1.1)
2.8
Origination and reversal of temporary differences, tax losses and tax
credits
455.3
702.1
(86.5)
Deferred tax (expense) / benefit
418.6
739.0
(165.9)
The Dutch statutory tax rate was 25.8% in 2023 (25.8% for 2022 and 25.0% for 2021). Tax amounts in other
jurisdictions are calculated at the rates prevailing in the relevant jurisdictions.
The effective tax rate (ETR) increased to 17.1% in 2023, compared with 14.0% in 2022. The higher rate is mainly
driven by an increase in our provision for uncertain tax positions, a reduction in US Foreign Derived Intangible Income
(FDII) deduction and a decrease in deferred tax assets on intercompany eliminations.
The reconciliation of the income tax expense from the Dutch statutory rate to the effective income tax rate is as
follows:
Year ended December 31 (\u20ac, in millions)
2021
%1
2022
% 1
2023
% 1
Income before income taxes
6,999.3
100.0%
7,276.4
100.0%
9,553.1
100.0%
Income tax expense based on ASML\u2019s domestic rate
(1,749.8)
25.0%
(1,877.3)
25.8%
(2,464.7)
25.8%
Effects of tax rates in foreign jurisdictions
(4.6)
0.1%
28.4
(0.4)%
5.3
(0.1)%
Adjustments in respect of tax exempt income
\u2014
\u2014%
\u2014
\u2014%
1.4
\u2014%
Adjustments in respect of tax incentives
753.9
(10.8)%
792.1
(10.9)%
995.7
(10.4)%
Adjustments in respect of prior years\u2019 current taxes
(21.3)
0.3%
(55.8)
0.8%
113.1
(1.2)%
Adjustments in respect of prior years\u2019 deferred taxes
1.5
\u2014%
79.2
(1.1)%
(85.2)
0.9%
Movements in the liability for uncertain tax positions
(22.8)
0.3%
(16.1)
0.2%
(62.9)
0.7%
Tax effects in respect of acquisition/restructuring related
items
35.9
(0.5)%
\u2014
\u2014%
\u2014
\u2014%
Change in unrecognized deferred tax assets
(37.2)
0.6%
(41.2)
0.6%
3.0
\u2014%
Investments in associates
(46.7)
0.7%
(38.3)
0.6%
(42.6)
0.5%
Effect of change in tax rates
(1.0)
\u2014%
(1.1)
\u2014%
2.8
\u2014%
Other (credits) and non-taxable items
28.3
(0.4)%
111.6
(1.5)%
(95.1)
1.0%
Income tax expense
(1,063.8)
15.2%
(1,018.6)
14.0%
(1,629.2)
17.1%
1. As a percentage of income before income taxes.
The individual line items in the table above are explained in more detail below.
Income tax expense based on ASML\u2019s domestic rate
The income tax expense based on ASML\u2019s domestic rate is based on the Dutch statutory income tax rate. It reflects
the income tax expense that would have been applicable assuming that all of our income is taxable against the Dutch
statutory tax rate and there are no differences between taxable base and financial results and no tax incentives are
applied.
Effects of tax rates in foreign jurisdictions
A portion of our results is realized in countries other than the Netherlands where different tax rates are applicable. The
effect can differ from year to year depending on the profit before tax in respective foreign jurisdictions.
Adjustments in respect of tax-exempt income
Some interest income earned is exempt for tax purposes. The increase in 2023 as compared to prior years is driven
by an increase in interest rates.
Adjustments in respect of tax incentives
Adjustments in respect of tax incentives mainly relate to a reduced tax rate as a result of application of the Dutch
Innovation Box, which is a facility under Dutch corporate tax law pursuant to which qualified income associated with
R&D is subject to an effective tax rate of 9.0%. The innovation box benefit is determined according to Dutch laws and
published tax policy, whereby the application has been confirmed in an agreement between ASML and the Dutch tax
authorities. This agreement has recently been renewed for the years 2024 through 2028 assuming facts and
circumstances do not change.
Furthermore, this category includes the benefit of the FDII deduction applicable at the level of our US group
companies. The FDII deduction is a facility under US corporate tax law which reduces the effective tax rate on income
derived from tangible and intangible products and services in foreign markets. Based on new guidance issued by the
US Internal Revenue Service (IRS) in 2023 on funded R&D, FDII deduction for 2023 has\u00a0 significantly reduced.
Increase in absolute number of this line item in 2023 as compared to 2021 and 2022 is driven by increase of our
innovation box benefit commensurate with the increase in profit before tax at the level of our Dutch group companies.
Decrease in relative impact is caused by a reduction in FDII deduction.
The increase in relative weight of this item in the effective tax rate reconciliation for 2022 as compared to 2021 is
mainly caused by an increase in the general Dutch corporate income tax (CIT) rate to 25.8% as of 2022 (2021:
25.0%).\u00a0
Adjustments in respect of prior years\u2019 current taxes
The adjustments in respect of prior years\u2019 current taxes relate to differences between the initially estimated income
taxes and final CIT returns filed or arrangements agreed upon with tax authorities. These are mainly\u00a0 caused by
modifications in temporary differences on contract liabilities and are offset by similar movements in prior year deferred
tax balances.
Adjustments in respect of prior years\u2019 deferred taxes
The movements in the adjustments in respect of prior years\u2019 deferred taxes mainly relate to differences between the
initially estimated income taxes and final CIT returns filed. This is mainly caused by modifications in temporary
differences on contract liabilities.
Movements in the liability for uncertain tax positions
In 2023, similar to prior years, the effective tax rate was impacted by movements in the liability for uncertain tax
positions. The movement for 2023 is mainly driven by continued dialogues with Dutch and foreign tax authorities in
the area of transfer pricing. Additionally, some prior year positions have been released as a result of the lapse of
statute.
Tax effects in respect to acquisition/restructuring-related items
The 2021 effect relates to divestment of part of the Berliner Glas (ASML Berlin GmbH) entities, whereby the
commercial transaction result was, to a large extent, exempt for income tax purposes. No such transaction has taken
place in 2022 or 2023.\u00a0
Change in unrecognized deferred tax assets\u00a0
Changes in unrecognized deferred tax assets mainly relate to newly recognized R&D and withholding tax credits for
the respective year at the level of our group companies in the Netherlands and the US for which it is considered not
probable that these can be realized in future years. Additionally, in 2023 a reduction in valuation allowance is
recorded for a refund of withholding taxes in Taiwan.
Investments in associates
This line includes the income tax expense relating to our investment in Carl Zeiss SMT Holding GmbH & Co. KG,
whereby the expense for 2021 as compared to 2022 and 2023 was also negatively influenced by the tax accounting
consequences following from an adjustment in the outside basis difference for the equity investment.
Effect of change in tax rates
In 2023 there was a small tax rate change impact relating to revaluation of deferred tax positions of our Dutch fiscal
unity following from the renewed innovation box agreement with the Dutch tax authorities, which slightly changed the
effective tax rate of the Dutch fiscal unity against which temporary differences reverse.\u00a0 Additionally in 2023 a rate
change effect is included following an internal group restructuring in the US.
The 2021 and 2022 tax rate changes related to adjustments enacted in respective years in the general CIT rates
applying in South Korea and the Netherlands.
Other credits and non-tax deductible items
Other credits and non-tax deductible items reflect the impact on our statutory rates of permanent non-tax deductible
items such as non-deductible withholding taxes, non-deductible shared-based payment expenses and non-
deductible meals and entertainment expenses, as well as the impact of various tax credits (e.g. US R&D credits) on
our income tax expense. Additionally, it includes the tax impact on intercompany eliminations.
US Tax Reform
The year-end tax positions also reflect the regulations of 2017 US Tax Reform, thereby taking into account the
guidance issued by the US government. Hereby the most recent guidance for the final FDII regulations has been
applied as of 2021 onward, not retrospectively as permitted by aforementioned regulations. With regard to the Global
Intangible Low Taxed Income (GILTI) and Base Erosion and Anti-Abuse Tax (BEAT) regulations, the decision has
been taken to treat these as a period permanent item.
In 2022, the US enacted the CHIPS and Science Act which, among other things, implemented a 25% investment tax
credit on semiconductor and semiconductor equipment manufacturing assets. Pending the release of further
guidance, it is currently uncertain whether the company will claim the investment tax credit to which we may be
entitled as of 2023.
Additionally, in 2022 the US enacted the Inflation Reduction Act (IRA) , which, among other things, implements a 15%
minimum tax on book income of certain large corporations, a 1% excise tax on share buybacks, several clean energy
provisions, and additional funding for the IRS. Relevant tax aspects of the IRA have been assessed and included in
our tax positions reported for 2023. Based on our current analysis, we do not believe the IRA will have a material
impact on our Consolidated Financial Statements for years 2023 and onward.
Global minimum tax
In 2023, the Netherlands enacted new legislation to implement the global minimum tax, which will come into effect
from January 1, 2024. Since the rules were not yet effective at the reporting date, the group has no related current
tax exposure for 2023.
We have adopted the 'International Tax Reform - Pillar Two Model Rules (amendments to IAS12)'. The amendments
provide a temporary mandatory exception from deferred tax accounting for the top-up tax, which is effective
immediately and require new disclosures about the Pillar Two exposure.
The mandatory exception applies retrospectively. However, because no new legislation to implement the top-up tax
was enacted or substantively enacted at December 31, 2022 in any jurisdiction in which we operate and no related
deferred tax was recognized at that date, the retrospective application has no impact on our Consolidated Financial
Statements.
The group monitors its impact to the global minimum tax rules for when it comes into effect on a regular basis. An
assessment of the impact has been performed as if the global minimum tax had been applied in 2023. The
assessment shows that the tax might have applied to profits relating to the group's operations in the Netherlands,
Ireland, Hong Kong and the US. The profits relating to these operations that would be subject to a potential top-up
tax amount to \u20ac 7.3 billion, with an average effective tax rate applying to these profits of 14.4% (before application of
substance based carve out).
However, although for 2023 the effective tax rate for global minimum tax purposes for the respective countries is
below 15%, we don't expect to be subject to paying global minimum taxes in relation to Ireland and the Netherlands.
This is due to the expected increase in Irish effective tax rate to 15% as of 2024. For the Netherlands the main driver
is the impact of the renewed innovation box agreement concluded with the Dutch tax authorities applicable as of
2024.
With regard to Hong Kong we also expect the potential exposure to be remote given the cease of (the already limited)
activities.
With regard to the US, the quantitative impact is yet still difficult to estimate as the ETR for global minimum tax
purposes is highly impacted by the movement in temporary differences on contract assets/liabilities and
corresponding recalculation of deferred tax. As such movements in contract assets/liabilities balances are not yet
known for coming years and highly dependent on future business transactions to take place, a reliable estimate can
not yet be made. Overall impact on group ETR however, is currently expected to be limited.
Liability for uncertain tax positions and deferred taxes
The liability for uncertain tax positions (including accrued interest and penalties) and total deferred tax position
recorded on the Consolidated Statement of Financial Position is as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Liability for uncertain tax positions
(210.1)
(225.8)
(267.9)
Deferred tax assets
1,337.6
2,188.9
2,104.8
Deferred tax liabilities
(228.2)
(312.6)
(469.4)
Deferred and other tax assets (liabilities)
899.3
1,650.5
1,367.5
Liability for uncertain tax positions
We have operations in multiple jurisdictions, where we are subject to the application of complex tax laws. Application
of these complex tax laws may lead to uncertainties on tax positions. We aim to resolve these uncertainties in
discussions with the tax authorities. We record uncertain tax positions in line with the requirements of IAS 12 / IFRIC
23, which requires us to estimate the potential outcome of any tax position. Our estimate for the potential outcome of
any uncertain tax position is highly judgmental. We believe that we have adequately provided for uncertain tax
positions. However, settlement of these uncertain tax positions in a manner inconsistent with our expectations could
have a material impact on our Consolidated Financial Statements.
Consistent with the requirements of IAS 12 / IFRIC 23, as of December 31, 2023, the liability for uncertain tax
positions (excluding interest and penalties) amounts to \u20ac202.4\u00a0million (2022: \u20ac163.0\u00a0million) which is classified as
Deferred and other income tax liabilities. If recognized, these uncertain tax positions would affect our effective tax rate
for approximately \u20ac185.5\u00a0million benefit (2022: \u20ac142.1 million benefit).
Interest and penalties related to the liability for uncertain tax positions amount to \u20ac65.5 million (2022: \u20ac62.8 million))
and are included in the total liability position as specified below. The impact on the Consolidated Statement of Profit
or Loss of accrued interest and penalties in 2023 amount to an expense of \u20ac7.0\u00a0million (2022: 4.3 million benefit;
2021: 4.4 million benefit).
A reconciliation of the beginning and ending balance of the liability for uncertain tax positions (excluding interest and
penalties) is as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Balance, January
(138.5)
(143.0)
(163.0)
Gross increases \u2013 tax positions in prior period
(15.7)
(12.1)
(41.8)
Gross decreases \u2013 tax positions in prior period
10.7
0.6
11.4
Gross increases \u2013 tax positions in current period
(18.0)
(24.9)
(29.0)
Settlements
2.5
6.8
2.2
Lapse of statute of limitations
28.6
13.2
23.6
Effect of changes in exchange rates
(12.6)
(3.6)
(5.8)
Total liability for uncertain tax positions
(143.0)
(163.0)
(202.4)
Balance of accrued interest and penalties
(67.1)
(62.8)
(65.5)
Total liabilities for uncertain tax positions including interest and penalties
(210.1)
(225.8)
(267.9)
We conclude our liability for uncertain tax positions to be appropriate. Based on the information currently available,
we estimate that the liability for uncertain tax positions will decrease by \u20ac8.2\u00a0million (excluding interest and penalties)
within the next 12 months, mainly as a result of expiration of statute of limitations.
Settlements reported in 2023 mainly relate to adjustment of the 2021 CIT return of our Dutch fiscal unity. Settlements in
2022 mainly relate to final settlement of 2018 and 2019 Dutch CIT returns.
We file income tax returns in all countries where we operate, with the Netherlands, US, Taiwan, South Korea and
China being the major jurisdictions. The years for which tax returns are still open for examination for respective
jurisdictions are as follows:
Country
Years
Netherlands
2020-2023
US
2017-2023
Taiwan
2018-2023
South Korea
2019-2023
China
2013-2023
We are routinely subject to examinations and audits from tax and other authorities in the various jurisdictions in which
we operate. We believe that adequate amounts of taxes and related interest and penalties have been provided for,
and any adjustments as a result of examinations are not expected to have a material adverse effect.
Deferred taxes
The composition of total deferred tax assets and liabilities reconciled to the classification in the Consolidated Statement of Financial Position is:
Deferred taxes (\u20ac, in millions)
January 1, 2023
Other
Consolidated Statement
of Profit or Loss
Equity
Effect of changes in
exchange rates
December 31, 2023
Deferred tax assets:
Unrealized profits resulting from intercompany transactions
730.8
\u2014
(291.5)
\u2014
10.7
450.0
Capitalized R&D expenditures
416.5
\u2014
(104.7)
\u2014
(25.9)
285.9
Goodwill
\u2014
\u2014
65.0
\u2014
\u2014
65.0
R&D & other tax credit carry forwards
213.4
(28.1)
39.5
\u2014
(7.0)
217.8
Inventories
45.2
\u2014
17.6
\u2014
(1.4)
61.4
Contract liabilities
820.8
\u2014
174.4
\u2014
(35.4)
959.8
Accrued and other liabilities2
78.2
\u2014
66.3
\u2014
(4.8)
139.7
Operating loss carry forwards
4.5
\u2014
0.2
\u2014
(0.8)
3.9
Property, plant and equipment
19.0
\u2014
10.7
\u2014
(0.4)
29.3
Lease liabilities
27.4
\u2014
2.3
\u2014
(1.0)
28.7
Other intangible assets
124.8
\u2014
(5.5)
\u2014
\u2014
119.3
Share-based payments
16.2
\u2014
6.0
5.0
(0.5)
26.7
Other temporary differences
23.5
\u2014
(6.6)
\u2014
6.0
22.9
Total deferred tax assets, gross
2,520.3
(28.1)
(26.3)
5.0
(60.5)
2,410.4
Unrecognized deferred tax assets1
(215.4)
\u2014
3.0
\u2014
5.7
(206.7)
Total deferred tax assets, net
2,304.9
(28.1)
(23.3)
5.0
(54.8)
2,203.7
Deferred tax liabilities:
Capitalized R&D expenditures
(260.8)
\u2014
(85.0)
\u2014
\u2014
(345.8)
Other intangible assets
(65.4)
\u2014
10.9
\u2014
2.5
(52.0)
Goodwill
(28.8)
\u2014
(9.7)
\u2014
\u2014
(38.5)
Inventories
\u2014
\u2014
(4.1)
\u2014
0.3
(3.8)
Right-of-use assets
(27.4)
\u2014
(2.3)
\u2014
1.0
(28.7)
Property, plant and equipment
(9.8)
\u2014
(5.1)
\u2014
1.3
(13.6)
Accrued and other liabilities
\u2014
\u2014
(0.5)
\u2014
\u2014
(0.5)
Contract liabilities
(16.3)
\u2014
(64.2)
\u2014
0.5
(80.0)
Long-term debt
(1.5)
\u2014
(0.1)
\u2014
\u2014
(1.6)
Other temporary differences
(18.6)
\u2014
17.6
\u2014
(2.8)
(3.8)
Total deferred tax liabilities
(428.6)
\u2014
(142.5)
\u2014
2.8
(568.3)
Net deferred tax assets (liabilities)
1,876.3
(28.1)
(165.8)
5.0
(52.0)
1,635.4
Classified as:
Deferred tax assets \u2013 non-current
2,188.9
2,104.8
Deferred tax liabilities \u2013 non-current
(312.6)
(469.4)
Net deferred tax assets (liabilities)
1,876.3
1,635.4
1. Unrecognized deferred tax assets disclosed above relate to R&D and other tax credit carry forwards and operating loss carry forwards that may not be realized.
2. For presentation purposes the 'standard warranty reserve' under the deferred tax assets has been classified as part of the 'Accrued and other liabilities' as of 2023. Comparative figures have been updated accordingly.
Deferred taxes (\u20ac, in millions)
January 1, 2022
Other
Consolidated Statement
of Profit or Loss
Equity
Effect of changes in
exchange rates
December 31, 2022
Deferred tax assets:
Unrealized profits resulting from intercompany transactions
362.5
\u2014
369.4
\u2014
(1.1)
730.8
Capitalized R&D expenditures
277.8
\u2014
116.8
\u2014
21.9
416.5
R&D & other tax credit carry forwards
162.7
23.7
20.6
\u2014
6.4
213.4
Inventories
31.5
\u2014
12.5
\u2014
1.2
45.2
Contract liabilities
423.2
\u2014
400.8
\u2014
(3.2)
820.8
Accrued and other liabilities2
109.4
\u2014
(35.5)
\u2014
4.3
78.2
Operating loss carry forwards
7.4
\u2014
(2.8)
\u2014
(0.1)
4.5
Property, plant and equipment
18.6
\u2014
1.7
\u2014
(1.3)
19.0
Lease liabilities
23.2
\u2014
3.1
\u2014
1.1
27.4
Other intangible assets
143.5
\u2014
(18.7)
\u2014
\u2014
124.8
Share-based payments
28.5
\u2014
(10.5)
(2.4)
0.6
16.2
Other temporary differences
27.5
\u2014
3.7
(6.5)
(1.2)
23.5
Total deferred tax assets, gross
1,615.8
23.7
861.1
(8.9)
28.6
2,520.3
Unrecognized deferred tax assets1
(167.6)
\u2014
(41.2)
\u2014
(6.6)
(215.4)
Total deferred tax assets, net
1,448.2
23.7
819.9
(8.9)
22.0
2,304.9
Deferred tax liabilities:
Capitalized R&D expenditures
(193.4)
\u2014
(67.4)
\u2014
\u2014
(260.8)
Other intangible assets
(79.9)
\u2014
19.8
\u2014
(5.3)
(65.4)
Goodwill
(20.9)
\u2014
(7.9)
\u2014
\u2014
(28.8)
Right-of-use assets
(23.2)
\u2014
(3.1)
\u2014
(1.1)
(27.4)
Property, plant and equipment
(10.9)
\u2014
1.5
\u2014
(0.4)
(9.8)
Contract liabilities
(7.9)
\u2014
(8.4)
\u2014
\u2014
(16.3)
Long-term debt
(1.5)
\u2014
\u2014
\u2014
\u2014
(1.5)
Other temporary differences
(1.1)
\u2014
(15.4)
(2.1)
\u2014
(18.6)
Total deferred tax liabilities
(338.8)
\u2014
(80.9)
(2.1)
(6.8)
(428.6)
Net deferred tax assets (liabilities)
1,109.4
23.7
739.0
(11.0)
15.2
1,876.3
Classified as:
Deferred tax assets \u2013 non-current
1,337.6
2,188.9
Deferred tax liabilities \u2013 non-current
(228.2)
(312.6)
Net deferred tax assets (liabilities)
1,109.4
1,876.3
1. Unrecognized deferred tax assets disclosed above relate to R&D and other tax credit carry forwards and operating loss carry forwards that may not be realized.
2. For presentation purposes the 'standard warranty reserve' under the deferred tax assets has been classified as part of the 'Accrued and other liabilities' as of 2023. Comparative figures have been updated accordingly.
Operating loss carry forwards and Tax credit carry forwards
The deferred tax assets from operating loss carry forwards and R&D and other tax credit carry forwards recognized
as per December 31, 2023, are almost fully reserved. R&D and other tax credit carry forwards for the amount of
\u20ac174.7 million have no expiration date. The remaining R&D and other tax credit carry forwards of \u20ac43.1 million have
an expiration date between 2024 and 2044. For an amount of \u20ac13.4 million the operating loss carry forwards have an
expiration date between 2024 and 2033. The remaining operating loss carry forwards of \u20ac13.8\u00a0million have no
expiration date.
Unrecognized Deferred Tax Liability Related to Investments in Foreign Subsidiaries
ASML periodically reviews the capital structure of each group entity and may distribute retained earnings, repay
capital or inject fresh capital in case the projected cash flows, freely available funds of the respective entity and the
capital adequacy requirements in the respective country allow/require for this. The tax implications of such
distributions are dependent on local tax and accounting regulations applying at the moment of actual distribution, that
can not practically be determined. At balance sheet date, no deferred tax liability has been recognized in respect of
undistributed profit reserves of the foreign subsidiaries. This as we are able to control the timing of reversal of the
temporary differences and we consider it not probable that the temporary difference will reverse in the foreseeable
future. As per December 31, 2023, the aggregate amount of unrecognized temporary differences approximately
amounts to \u20ac673.9\u00a0million (2022: \u20ac451.3\u00a0million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-643": { "value": "
Accounting Policy
Income taxes represent the sum of the current tax position and deferred tax.
The current tax position is based on taxable base for the year. Taxable base differs from results as reported in the
Consolidated Statement of Profit or Loss because it excludes items of income or charges that are taxable or
deductible in prior or later years, for example timing differences between taxable base and financial results, and it
further excludes items that are never taxable or deductible, for example permanent differences between taxable base
and financial results. Our tax position is calculated using tax rates that have been enacted or substantively enacted at
the Consolidated Statement of Financial Position date.
Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the Consolidated
Financial Statements and the corresponding tax base used in the computation of taxable profit. Deferred tax liabilities
are recognized for all taxable temporary differences and deferred tax assets are recognized to the extent that it is
probable that taxable profits will be available against which deductible temporary differences can be utilized. Such
assets and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition
(other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable
profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each Consolidated Statement of Financial Position date
and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part
of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the
liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively
enacted by the Consolidated Statement of Financial Position date. The measurement of deferred tax liabilities and
assets reflects the tax consequences that would follow from the manner in which we expect, at the reporting date, to
recover or settle the carrying amount of our assets and liabilities.
Deferred tax assets and liabilities are offset on the Consolidated Statement of Financial Position when there is a
legally enforceable right to set off tax assets against tax liabilities and when they relate to income taxes levied by the
same taxation authority and we intend to settle our tax assets and liabilities on a net basis.
The Consolidated Statement of Profit or Loss effect of interest and penalties relating to liabilities for tax positions
subject to uncertainty over income tax treatment are included in income tax expense.
Current and deferred tax are recognized as an expense or income in the Consolidated Statement of Profit or Loss,
except when they relate to items credited or debited directly to OCI or directly to equity, in which case the tax is also
recognized directly in equity, or where they arise from the initial accounting for a business combination. In the case of
a business combination, the tax effect is taken into account in calculating goodwill or in determining the excess of our
interest in the net fair value of the acquired entity\u2019s identifiable assets and liabilities incurred or assumed over the cost
of the business combination.
The calculation of our tax liabilities involves uncertainties in the application of complex tax laws. Our estimate for the
potential outcome of any uncertain tax position is highly judgmental. However, we believe that we have adequately
provided for tax positions subject to uncertainty over income tax treatment. Settlement of these uncertainties in a
manner inconsistent with our expectations could have a material impact on our results of operations, financial
condition and cash flows. We recognize a liability for tax positions subject to uncertainty over income tax treatment
when it is probable that an outflow of economic resources will occur. Measurement of the liability for tax positions
subject to uncertainty over income tax treatment is based on either the most likely amount method or the expected
value method based on ASML's best estimate of the underlying risk.
Income taxes are affecting our Consolidated Statements of Operations, Consolidated Statements of Comprehensive
Income and Consolidated Balance Sheets. The disclosure of the income taxes is therefore split into:
\u2022 Income tax expense\u00a0
\u2022 Liability for uncertain tax positions
\u2022 Deferred taxes", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-644": { "value": "
Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the Consolidated
Financial Statements and the corresponding tax base used in the computation of taxable profit. Deferred tax liabilities
are recognized for all taxable temporary differences and deferred tax assets are recognized to the extent that it is
probable that taxable profits will be available against which deductible temporary differences can be utilized. Such
assets and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition
(other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable
profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each Consolidated Statement of Financial Position date
and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part
of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the
liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively
enacted by the Consolidated Statement of Financial Position date. The measurement of deferred tax liabilities and
assets reflects the tax consequences that would follow from the manner in which we expect, at the reporting date, to
recover or settle the carrying amount of our assets and liabilities.
Deferred tax assets and liabilities are offset on the Consolidated Statement of Financial Position when there is a
legally enforceable right to set off tax assets against tax liabilities and when they relate to income taxes levied by the
same taxation authority and we intend to settle our tax assets and liabilities on a net basis.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-645": { "value": "
Deferred taxes
The composition of total deferred tax assets and liabilities reconciled to the classification in the Consolidated Statement of Financial Position is:
Deferred taxes (\u20ac, in millions)
January 1, 2023
Other
Consolidated Statement
of Profit or Loss
Equity
Effect of changes in
exchange rates
December 31, 2023
Deferred tax assets:
Unrealized profits resulting from intercompany transactions
730.8
\u2014
(291.5)
\u2014
10.7
450.0
Capitalized R&D expenditures
416.5
\u2014
(104.7)
\u2014
(25.9)
285.9
Goodwill
\u2014
\u2014
65.0
\u2014
\u2014
65.0
R&D & other tax credit carry forwards
213.4
(28.1)
39.5
\u2014
(7.0)
217.8
Inventories
45.2
\u2014
17.6
\u2014
(1.4)
61.4
Contract liabilities
820.8
\u2014
174.4
\u2014
(35.4)
959.8
Accrued and other liabilities2
78.2
\u2014
66.3
\u2014
(4.8)
139.7
Operating loss carry forwards
4.5
\u2014
0.2
\u2014
(0.8)
3.9
Property, plant and equipment
19.0
\u2014
10.7
\u2014
(0.4)
29.3
Lease liabilities
27.4
\u2014
2.3
\u2014
(1.0)
28.7
Other intangible assets
124.8
\u2014
(5.5)
\u2014
\u2014
119.3
Share-based payments
16.2
\u2014
6.0
5.0
(0.5)
26.7
Other temporary differences
23.5
\u2014
(6.6)
\u2014
6.0
22.9
Total deferred tax assets, gross
2,520.3
(28.1)
(26.3)
5.0
(60.5)
2,410.4
Unrecognized deferred tax assets1
(215.4)
\u2014
3.0
\u2014
5.7
(206.7)
Total deferred tax assets, net
2,304.9
(28.1)
(23.3)
5.0
(54.8)
2,203.7
Deferred tax liabilities:
Capitalized R&D expenditures
(260.8)
\u2014
(85.0)
\u2014
\u2014
(345.8)
Other intangible assets
(65.4)
\u2014
10.9
\u2014
2.5
(52.0)
Goodwill
(28.8)
\u2014
(9.7)
\u2014
\u2014
(38.5)
Inventories
\u2014
\u2014
(4.1)
\u2014
0.3
(3.8)
Right-of-use assets
(27.4)
\u2014
(2.3)
\u2014
1.0
(28.7)
Property, plant and equipment
(9.8)
\u2014
(5.1)
\u2014
1.3
(13.6)
Accrued and other liabilities
\u2014
\u2014
(0.5)
\u2014
\u2014
(0.5)
Contract liabilities
(16.3)
\u2014
(64.2)
\u2014
0.5
(80.0)
Long-term debt
(1.5)
\u2014
(0.1)
\u2014
\u2014
(1.6)
Other temporary differences
(18.6)
\u2014
17.6
\u2014
(2.8)
(3.8)
Total deferred tax liabilities
(428.6)
\u2014
(142.5)
\u2014
2.8
(568.3)
Net deferred tax assets (liabilities)
1,876.3
(28.1)
(165.8)
5.0
(52.0)
1,635.4
Classified as:
Deferred tax assets \u2013 non-current
2,188.9
2,104.8
Deferred tax liabilities \u2013 non-current
(312.6)
(469.4)
Net deferred tax assets (liabilities)
1,876.3
1,635.4
1. Unrecognized deferred tax assets disclosed above relate to R&D and other tax credit carry forwards and operating loss carry forwards that may not be realized.
2. For presentation purposes the 'standard warranty reserve' under the deferred tax assets has been classified as part of the 'Accrued and other liabilities' as of 2023. Comparative figures have been updated accordingly.
Deferred taxes (\u20ac, in millions)
January 1, 2022
Other
Consolidated Statement
of Profit or Loss
Equity
Effect of changes in
exchange rates
December 31, 2022
Deferred tax assets:
Unrealized profits resulting from intercompany transactions
362.5
\u2014
369.4
\u2014
(1.1)
730.8
Capitalized R&D expenditures
277.8
\u2014
116.8
\u2014
21.9
416.5
R&D & other tax credit carry forwards
162.7
23.7
20.6
\u2014
6.4
213.4
Inventories
31.5
\u2014
12.5
\u2014
1.2
45.2
Contract liabilities
423.2
\u2014
400.8
\u2014
(3.2)
820.8
Accrued and other liabilities2
109.4
\u2014
(35.5)
\u2014
4.3
78.2
Operating loss carry forwards
7.4
\u2014
(2.8)
\u2014
(0.1)
4.5
Property, plant and equipment
18.6
\u2014
1.7
\u2014
(1.3)
19.0
Lease liabilities
23.2
\u2014
3.1
\u2014
1.1
27.4
Other intangible assets
143.5
\u2014
(18.7)
\u2014
\u2014
124.8
Share-based payments
28.5
\u2014
(10.5)
(2.4)
0.6
16.2
Other temporary differences
27.5
\u2014
3.7
(6.5)
(1.2)
23.5
Total deferred tax assets, gross
1,615.8
23.7
861.1
(8.9)
28.6
2,520.3
Unrecognized deferred tax assets1
(167.6)
\u2014
(41.2)
\u2014
(6.6)
(215.4)
Total deferred tax assets, net
1,448.2
23.7
819.9
(8.9)
22.0
2,304.9
Deferred tax liabilities:
Capitalized R&D expenditures
(193.4)
\u2014
(67.4)
\u2014
\u2014
(260.8)
Other intangible assets
(79.9)
\u2014
19.8
\u2014
(5.3)
(65.4)
Goodwill
(20.9)
\u2014
(7.9)
\u2014
\u2014
(28.8)
Right-of-use assets
(23.2)
\u2014
(3.1)
\u2014
(1.1)
(27.4)
Property, plant and equipment
(10.9)
\u2014
1.5
\u2014
(0.4)
(9.8)
Contract liabilities
(7.9)
\u2014
(8.4)
\u2014
\u2014
(16.3)
Long-term debt
(1.5)
\u2014
\u2014
\u2014
\u2014
(1.5)
Other temporary differences
(1.1)
\u2014
(15.4)
(2.1)
\u2014
(18.6)
Total deferred tax liabilities
(338.8)
\u2014
(80.9)
(2.1)
(6.8)
(428.6)
Net deferred tax assets (liabilities)
1,109.4
23.7
739.0
(11.0)
15.2
1,876.3
Classified as:
Deferred tax assets \u2013 non-current
1,337.6
2,188.9
Deferred tax liabilities \u2013 non-current
(228.2)
(312.6)
Net deferred tax assets (liabilities)
1,109.4
1,876.3
1. Unrecognized deferred tax assets disclosed above relate to R&D and other tax credit carry forwards and operating loss carry forwards that may not be realized.
2. For presentation purposes the 'standard warranty reserve' under the deferred tax assets has been classified as part of the 'Accrued and other liabilities' as of 2023. Comparative figures have been updated accordingly.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-646": { "value": "
22 . Shareholders\u2019 equity
Share capital
ASML\u2019s authorized share capital amounts to \u20ac126.0\u00a0million and is divided into:
Type of shares
Number of shares
Nominal value
Votes per share
Cumulative preference shares
700,000,000
\u20ac0.09 per share
1
Ordinary shares
700,000,000
\u20ac0.09 per share
1
The issued and fully paid-up ordinary shares with a nominal value of \u20ac0.09 each were as follows:
Year ended December 31
2021
2022
2023
Issued ordinary shares with nominal value of \u20ac0.09
402,601,613
394,589,411
393,421,721
Issued ordinary treasury shares with nominal value of \u20ac0.09
3,873,663
8,548,631
6,162,857
Total issued ordinary shares with nominal value of \u20ac0.09
406,475,276
403,138,042
399,584,578
As of December\u00a031, 2023, 86,366,821 ordinary shares were held by 268 registered holders with a registered address
in the US. Since certain of our ordinary shares were held by brokers and nominees, the number of record holders in
the US may not be representative of the number of beneficial holders, or of where the beneficial holders are resident.
Each ordinary share consists of 900 fractional shares. Fractional shares entitle the holder thereof to a fractional
dividend, but do not give entitlement to voting rights. Only those persons who hold shares directly in the share
register in the Netherlands, held by us at our address at 5504 DR Veldhoven, de Run 6501, the Netherlands, or in the
New York share register, held by JP Morgan Chase Bank, N.A., P.O. Box 64506, St. Paul, MN 55164-0506, United
States, can hold fractional shares. Shareholders who hold ordinary shares through the deposit system under the
Dutch Securities Bank Giro Transfer Act maintained by the Dutch central securities depository Euroclear Nederland or
through the Depository Trust Company cannot hold fractional shares.
No cumulative preference shares have been issued. Each share carries one vote.
There are no special voting rights on the issued shares in our share capital.
In 2012, we issued shares to three key customers \u2013 Intel, TSMC and Samsung \u2013 as part of the customer co-
investment program (CCIP) to accelerate ASML\u2019s development of EUV. Under this program, the participating
customers funded certain development programs and invested in ASML\u2019s ordinary shares. The shares issued in the
CCIP were held by foundations which issued depository receipts to participants in the CCIP. In 2023, the remaining
participating customer cancelled its depository receipts in accordance with the terms and conditions of the
agreement between ASML and the relevant customer.
There are currently no limitations, either under Dutch law or in ASML\u2019s Articles of Association, on the transfer of
ordinary shares in the share capital of ASML. Pursuant to ASML\u2019s Articles of Association, the Supervisory Board\u2019s
approval shall be required for every transfer of cumulative preference shares.
Issue and repurchase of (rights to) shares
Our Board of Management has the power to issue ordinary shares and cumulative preference shares insofar as it has
been authorized to do so by the General Meeting. The Board of Management requires approval of the Supervisory
Board for such an issue. The authorization by the General Meeting can only be granted for a certain period not
exceeding five years and may be extended for no longer than five years on each occasion. If the General Meeting has
not authorized the Board of Management to issue shares, the General Meeting will be authorized to issue shares on
the Board of Management\u2019s proposal, provided that the Supervisory Board has approved such a proposal.
Holders of ASML\u2019s ordinary shares have a preemptive right, in proportion to the aggregate nominal amount of the ordinary
shares held by them. This preemptive right may be restricted or excluded. Holders of ordinary shares do not have
preemptive right with respect to any ordinary shares issued for consideration other than cash or ordinary shares issued to
employees. If authorized for this purpose by the General Meeting, the Board of Management has the power, subject to
approval of the Supervisory Board, to restrict or exclude the preemptive rights of holders of ordinary shares.
At our 2023 AGM, the Board of Management was authorized from April 26, 2023 through October 26, 2024, subject
to the approval of the Supervisory Board, to issue shares and/or rights thereto representing up to a maximum of 5%
of our issued share capital at April 26, 2023, plus an additional 5% of our issued share capital at April 26, 2023, that
may be issued in connection with mergers, acquisitions and/or (strategic) alliances. Our shareholders also authorized
the Board of Management through October 26, 2024, subject to approval of the Supervisory Board, to restrict or
exclude preemptive rights with respect to holders of ordinary shares up to a maximum of 5% of our issued share
capital in connection with the general authorization to issue shares and/or rights to shares, plus an additional 5% in
connection with the authorization to issue shares and/or rights to shares in connection with mergers, acquisitions
and/or (strategic) alliances.
We may repurchase our issued ordinary shares at any time, subject to compliance with the requirements of Dutch
law and our Articles of Association. Any such repurchases are subject to the approval of the Supervisory Board and
the authorization by the General Meeting, which authorization may not be for more than 18 months.
At the 2023 AGM, the Board of Management was authorized, subject to Supervisory Board approval, to repurchase
through October 26, 2024, up to a maximum of 10% of our issued share capital at April 26, 2023, at a price between
the nominal value of the ordinary shares purchased and 110% of the market price of these securities on Euronext
Amsterdam or Nasdaq.
ASML Preference Shares Foundation
The ASML Preference Shares Foundation (Stichting Preferente Aandelen ASML), a foundation organized under Dutch
law, has been granted an option right to acquire preference shares in the share capital of ASML. The Foundation may
exercise the Preference Share Option in situations where, in the opinion of the Foundation\u2019s Board of Directors,
ASML\u2019s interests, ASML\u2019s business or the interests of ASML\u2019s stakeholders are at stake. This may be the case if:
\u2022 A public bid for ASML\u2019s shares is announced or made, or there is a justified expectation that such a bid will be
made without any agreement having been reached with ASML in relation to such a bid; or
\u2022 In the opinion of the Foundation\u2019s Board of Directors, the (attempted) exercise of the voting rights by one
shareholder or more shareholders, acting in concert, is materially in conflict with ASML\u2019s interests, ASML\u2019s
business or ASML\u2019s stakeholders.
The Foundation\u2019s objectives are to look after the interests of ASML and the enterprises maintained by and/or affiliated
in a group with ASML, in such a way that the interests of ASML, of those enterprises and of all parties concerned are
safeguarded in the best possible way, and that influences in conflict with these interests, which might affect the
independence or the identity of ASML and those companies, are deterred to the best of the Foundation\u2019s ability, and
everything related to the above or possibly conducive thereto. The Foundation aims to realize its objects by acquiring
and holding cumulative preference shares in the capital of ASML and by exercising the rights attached to these
shares, particularly the voting rights.
The Preference Share Option gives the Foundation the right to acquire such number of cumulative preference shares
as the Foundation will require, provided that the aggregate nominal value of such number of cumulative preference
shares shall not exceed the aggregate nominal value of the ordinary shares issued at the time of exercise of the
Preference Share Option. The subscription price will be equal to their nominal value. Only one-fourth of the
subscription price would be payable at the time of initial issuance of the cumulative preference shares, with the other
three-fourths of the nominal value only being payable when ASML calls up this amount. Exercise of the preference
Share Option could effectively dilute the voting-power of the outstanding ordinary shares by one-half.
Cancellation and repayment of the issued cumulative preference shares by ASML requires authorization by the
General Meeting, on a proposal to this effect made by the Board of Management and approved by the Supervisory
Board. If the Preference Share Option is exercised and as a result cumulative preference shares are issued, ASML will
initiate the repurchase or cancellation of all cumulative preference shares held by the Foundation on the Foundation\u2019s
request. In that case, ASML is obliged to effect the repurchase and respective cancellation as soon as possible. A
cancellation will result in a repayment of the amount paid and exemption from the obligation to pay up on the
cumulative preference shares. A repurchase of the cumulative preference shares can only take place when such
shares are fully paid up.
If the Foundation does not request ASML to repurchase or cancel all cumulative preference shares held by the
Foundation within 20 months of issuance of these shares, we will be required to convene a General Meeting for the
purpose of deciding on a repurchase or cancellation of these shares.
The Foundation is independent of ASML. The Board of Directors of the Foundation is composed of 4 independent
members from the Netherlands\u2019 business and academic communities. The Foundation\u2019s Board of Directors is
composed per December 31, 2023, of the following members: Mr. A.P.M. van der Poel, Mr. S. Perrick, Mr. S.S.
Vollebregt and Mr. J. Streppel.
Other than the arrangements made with the Foundation as described above, ASML has not established any other
anti-takeover devices.
Other reserves
ASML is a company incorporated under Dutch Law. In accordance with the Dutch Civil Code, other reserves consist
of legal reserves that have to be established in certain circumstances. The legal reserves consist of the hedging
reserve, the currency translation reserve, the reserve for capitalized development expenditures and the other
comprehensive income from associate. Legal reserves are not available for distribution to our shareholders. If any
legal reserve has a negative balance, distributions to our shareholders are restricted to the extent of the negative
balance.
Changes in other reserves during 2023 and 2022 were as follows:
(\u20ac, in millions)
Hedging
reserve
Currency
translation
reserve
Reserve for
capitalized
development
expenditures
Share of OCI
from associate
Total
Balance at January 1, 2022
16.5
150.7
1,900.8
(4.9)
2,063.1
Components of statement of
comprehensive income:
Share of OCI from associate
\u2014
\u2014
\u2014
37.7
37.7
Foreign currency translation
\u2014
68.9
\u2014
\u2014
68.9
Financial instruments, net of taxes:
Gain (Loss) on derivative financial instruments
57.6
\u2014
\u2014
\u2014
57.6
Transfers to net income
(66.5)
\u2014
\u2014
\u2014
(66.5)
Development expenditures
\u2014
\u2014
600.9
\u2014
600.9
Currency translation on development
expenditures
\u2014
(1.6)
1.6
\u2014
\u2014
Balance at December 31, 2022
7.6
218.0
2,503.3
32.8
2,761.7
Components of statement of
comprehensive income:
Share of OCI from associate
\u2014
\u2014
\u2014
0.2
0.2
Foreign currency translation
\u2014
(67.6)
\u2014
\u2014
(67.6)
Financial instruments, net of taxes:
Gain (loss) on derivative financial instruments
(15.8)
\u2014
\u2014
\u2014
(15.8)
Transfers to net income
0.6
\u2014
\u2014
\u2014
0.6
Development expenditures
\u2014
\u2014
689.1
\u2014
689.1
Currency translation on development
expenditures
\u2014
0.9
(0.9)
\u2014
\u2014
Balance at December 31, 2023
(7.6)
151.3
3,191.5
33.0
3,368.2
Exchange rate differences relating to the translation from our foreign subsidiaries into euro are recognized in the
currency translation reserve. Gains and losses on hedging instruments that are designated as hedges of net
investments in foreign operations are included in the currency translation reserve.
Hedging reserve represents hedging gains and losses on the effective portion of cash flow hedges.
Appropriation and determination of net income
Dividends may be payable out of net income or retained earnings shown in the Company Financial Statements as
adopted by our General Meeting, after payment first of (accumulated) dividends on any outstanding cumulative
preference shares. At its discretion, however, subject to statutory provisions, the Board of Management may, with the
prior approval of the Supervisory Board, distribute one or more interim dividends on the ordinary shares before the
Financial Statements for any financial year have been adopted by the General Meeting. The Board of Management,
with the approval of the Supervisory Board, may decide that all or part of our net income should be retained and not
be made available for distribution to shareholders, except for dividends on the cumulative preference shares. Those
net incomes that are not retained may be distributed to shareholders pursuant to a shareholders\u2019 resolution, provided
that the distribution does not reduce equity below the amount of reserves required by Dutch law. Existing reserves
that are distributable in accordance with Dutch law may be made available to the General Meeting for distribution
upon a proposal by the Board of Management, subject to prior approval of the Supervisory Board. As regards cash
payments, the rights to dividends and distributions shall lapse if such dividends or distributions are not claimed within
five years following the day after the date on which they were made available.
ASML aims to distribute a dividend that will be growing over time, paid quarterly. On an annual basis, the Board of
Management, upon prior approval from the Supervisory Board, submits a proposal to the AGM with respect to the
amount of dividend to be declared with respect to the prior year, taking into account any interim dividend
distributions. The dividend proposal in any given year will be subject to availability of distributable profits, retained
earnings and cash, and may be affected by, among other things, our view of potential future liquidity requirements
including for investments in production capacity, working capital requirements, the funding of our R&D programs and
acquisition opportunities that may arise from time to time and by future changes in applicable tax and corporate laws
(for example plans of Dutch government to tax share buybacks).
ASML intends to declare a total dividend in respect of 2023 of \u20ac6.10 per ordinary share. Recognizing the interim
dividends of \u20ac1.45 per ordinary share paid in August 2023, November 2023 and February 2024, this leads to a final
dividend proposal to the General Meeting of \u20ac1.75 per ordinary share. The total 2023 dividend is a 5.2% increase
compared to the 2022 total dividend of \u20ac5.80 per ordinary share.
Dividends on ordinary shares are payable out of net income or retained earnings as shown in our Financial
Statements as adopted by our AGM, after payment first of (accumulated) dividends out of net income on any issued
cumulative preference shares.
The amount of net income that is not distributed as dividend will be appropriated to our retained earnings.
Purchase of equity securities
In addition to dividend payments, we intend to return cash to our shareholders on a regular basis through share
buybacks or capital repayment, subject to our actual and anticipated level of liquidity requirements and other relevant
factors.
On November\u00a010, 2022, we announced a new share buyback program to be executed by December\u00a031, 2025. As
part of this program, ASML intends to repurchase shares up to an amount of \u20ac12\u00a0billion, of which we expect a total
of up to 2\u00a0million shares will be used to cover employee share plans. ASML intends to cancel the remainder of the
shares repurchased. The new program has replaced the previous \u20ac9\u00a0billion share buyback program 2021-2023
which was completed on October\u00a018, 2022. The share buyback program may be suspended, modified or
discontinued at any time.
In 2023, we repurchased 1,620,128 shares (2022: 8,538,787 shares) for a total consideration of \u20ac1,000.0 million
(2022: \u20ac4,639.7 million), all of which were purchased under the new program. In 2023, we canceled 3,553,815
shares (2022: 3,337,825 shares canceled), all of which were purchased under the 2021-2023 program.
The following table provides a summary of shares repurchased by ASML in 2023:
Period
Total number
of\u00a0shares purchased
Average price\u00a0paid
per Share (\u20ac)
Total\u00a0number of
shares
purchased\u00a0under
programs
Maximum value
of\u00a0shares that\u00a0may\u00a0yet
be\u00a0purchased
(\u20ac millions)
January 1 - 31, 2023
57,478
609.46
57,478
11,765.0
February 1 - 28, 2023
294,059
611.28
351,537
11,585.2
March 1 - 31, 2023
337,136
589.74
688,673
11,386.4
April 1 - 30, 2023
239,865
589.92
928,538
11,244.9
May 1 - 31, 2023
283,210
617.07
1,211,748
11,070.1
June 1 - 30, 2023
263,635
663.39
1,475,383
10,895.2
July 1 - 31, 2023
144,745
657.99
1,620,128
10,800.0
August 1 - 31, 2023
\u2014
\u2014
1,620,128
10,800.0
September 1 - 30, 2023
\u2014
\u2014
1,620,128
10,800.0
October 1 - 31, 2023
\u2014
\u2014
1,620,128
10,800.0
November 1 - 30, 2023
\u2014
\u2014
1,620,128
10,800.0
December 1 - 31, 2023
\u2014
\u2014
1,620,128
10,800.0
Total
1,620,128
617.23
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-647": { "value": "6.10", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f-648": { "value": "1.45", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f-649": { "value": "
23 . Net income per ordinary share
Basic net income per ordinary share is calculated by dividing net income by the weighted average number of ordinary
shares outstanding for that period.
The dilutive effect is calculated using the treasury stock method by dividing net income by the weighted average
number of ordinary shares outstanding for that period plus shares applicable to options and conditional shares
(dilutive potential ordinary shares). The calculation of diluted net income per ordinary share does not assume exercise
of options when exercise would be anti-dilutive. Excluded from the diluted weighted average number of shares
outstanding calculation are cumulative preference shares contingently issuable to the preference share foundation,
since they represent a different class of stock than the ordinary shares.
The basic and diluted net income per ordinary share has been calculated as follows:
Year ended December 31 (\u20ac, in millions, except per share data)
2021
2022
2023
Net income
6,134.6
6,395.8
8,115.2
Weighted average number of shares outstanding
409.8
397.6
393.8
Basic net income per ordinary share
14.97
16.08
20.61
Weighted average number of shares outstanding
409.8
397.7
393.8
Plus shares applicable to options and conditional shares
0.6
0.3
0.3
Diluted weighted average number of shares
410.4
398.0
394.1
Diluted net income per ordinary share
14.95
16.07
20.59
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-650": { "value": "
25. Financial risk management
We are exposed to certain financial risks such as foreign currency risk, interest rate risk, credit risk, liquidity risk and
capital risk. Our overall risk management program focuses on the unpredictability of financial markets and seeks to
minimize potentially adverse effects on our financial performance. Our risk management program focuses
appropriately on the current environment of uncertainty in the financial markets.
A key element within our risk management program is our long held prudent financing policy, which is based on three
foundational elements:\u00a0
\u2022 Liquidity: Maintain sufficient liquidity to ensure continued business growth and to provide buffer for cash flow
volatility
\u2022 Capital structure: Maintain a capital structure that targets a solid investment-grade credit rating
\u2022 Cash return: Provide a sustainable dividend per share that will grow over time, paid quarterly, while returning
excess cash to shareholders through share buybacks or capital repayment
We use derivative financial instruments to hedge certain risk exposures. None of these transactions are entered into
for trading or speculative purposes. We use market information to determine the fair value of our derivative financial
instruments.
Foreign currency risk management
Our Consolidated Financial Statements are expressed in euros. Accordingly, our results of operations are exposed to
fluctuations in exchange rates between the euro and other currencies. Changes in currency exchange rates can
result in losses in our Consolidated Financial Statements. We are particularly exposed to fluctuations in the exchange
rates between the US dollar and the euro, and to a lesser extent to the Japanese yen, the South Korean won, the
Taiwanese dollar and Chinese yuan, in relation to the euro. We incur costs of sales predominantly in euros with
portions also denominated in US and Taiwanese dollars. A small portion of our operating results are driven by
movements in currencies other than the euro, US dollar, Japanese yen, South Korean won, Taiwanese dollar or
Chinese yuan.
Foreign currency sensitivity
The following table details our sensitivity to a 10.0% strengthening of foreign currencies against the euro. The
sensitivity analysis includes foreign currency denominated monetary items outstanding and adjusts their translation at
the period end for a 10.0% strengthening in foreign currency rates. A positive amount indicates an increase in net
income or equity.
Year ended December 31 (\u20ac, in millions)
2022
2023
Impact\u00a0on net
income
Impact\u00a0on
equity
Impact\u00a0on net
income
Impact\u00a0on\u00a0
equity
US dollar
(7.2)
65.3
4.2
78.3
Japanese yen
(0.1)
(16.6)
(2.6)
(3.8)
Taiwanese dollar
(12.8)
\u2014
0.4
\u2014
Other currencies
(1.3)
\u2014
(10.0)
\u2014
Total
(21.4)
48.7
(8.0)
74.5
It is our policy to limit the effects of currency exchange rate fluctuations on our Consolidated Statement of Profit or
Loss. The impact on net income reflects our net exposure to currencies other than the euro at year-end 2023. The
negative effect on net income as presented in the table above for 2023 is mainly attributable to timing differences
between the arising and hedging of exposures.
The effects of the fair value movements of cash flow hedges entered into for US dollar and Japanese yen transactions
are recognized in equity. The effect on 2023 compared to 2022 for both US dollar and Japanese yen is mainly the
result of the change in outstanding cash flow hedges.
For a 10.0% weakening of the foreign currencies against the euro, there would be approximately an equal but
opposite effect on net income and equity.
Foreign currency risk policy
It is our policy to hedge material transaction exposures, such as forecasted sales and purchase transactions. We
hedge these exposures through the use of forward foreign exchange contracts.
Foreign exchange contracts
The notional principal amounts of the outstanding forward foreign exchange contracts are mainly denominated in US
dollar, Japanese yen, Taiwanese dollar, South Korean won and Chinese yuan at December\u00a031, 2023 are respectively
USD 0.8 billion, JPY 8.5 billion, TWD 26.4 billion, KRW 61.8 billion and CNY 1.1 billion (2022: USD 1.0 billion, JPY
43.9 billion, TWD 18.5 billion, KRW 99.0 billion and CNY 1.0 billion).
The hedged highly probable forecasted transactions denominated in foreign currency are expected to occur at
various dates during the coming 12 months . Gains and losses recognized in OCI on forward foreign exchange
contracts included in a hedge relationship will be recognized in the Consolidated Statement of Profit or Loss in the
period during which the hedged forecasted transactions affect the Consolidated Statement of Profit or Loss.
In 2023 , we recognized a transfer to net income of \u20ac0.6\u00a0million loss ( 2022 : \u20ac66.5 million gain; 2021: \u20ac22.2 million
loss) in the Consolidated Statement of Profit or Loss resulting from effective cash flow hedges for forecasted sales
and purchase transactions that occurred in the year. Furthermore, we recognized a net amount of \u20ac52.4 million loss
in the Consolidated Statement of Profit or Loss resulting from derivative financial instruments measured at fair value
through profit or loss (2022: \u20ac3.6 million gain ; 2021: \u20ac7.9 million loss), which is mainly offset by the revaluation of the
hedged monetary items.
OCI balance unrealized gains and losses on financial instruments from foreign exchange contracts
Outstanding accumulated OCI balances unrealized gains and losses on financial instruments consist of:
\u2022 Outstanding anticipated gains and losses of foreign currency denominated forecasted purchase transactions. As of
December\u00a031, 2023, outstanding accumulated OCI includes \u20ac8.9 million representing the total anticipated loss to
be charged to cost of sales (2022: gain \u20ac5.5 million and 2021: gain \u20ac20.8 million), (net of taxes: 2023: loss \u20ac7.6
million; 2022: gain \u20ac4.7 million; 2021: gain \u20ac17.7 million), which will offset the euro equivalent of foreign currency
denominated forecasted purchase transactions. All amounts are expected to be released over the next 12 months.
\u2022 Outstanding anticipated loss to be realized to sales. As of December\u00a031, 2023, the total anticipated accumulated
OCI to be released to sales is nil (2022: gain \u20ac3.4 million; 2021: loss \u20ac1.2 million), (net of taxes: 2023: nil, 2022:
gain \u20ac2.9 million; 2021: loss \u20ac1.0 million).
The effectiveness of all contracts for which we apply hedge accounting is monitored on a quarterly basis throughout
the life of the hedges. During 2023, 2022 and 2021, no ineffective hedge relationships were recognized.
Interest rate risk management
We have interest-bearing assets and liabilities that expose us to fluctuations in market interest rates, managed
through interest rate swaps.
Interest rate sensitivity
The sensitivity analysis below has been determined based on the exposure to interest rates for both derivative
financial and non-derivative financial instruments at the Consolidated Statement of Financial Position date with the
stipulated change taking place at the beginning of the financial year and held constant throughout the reporting
period. The table below shows the effect of a 1.0% increase in interest rates on our net income and equity. A positive
amount indicates an increase in net income and equity.
Year ended December 31 (\u20ac, in millions)
2022
2023
Impact\u00a0on net
income
Impact\u00a0on
equity
Impact\u00a0on net
income
Impact\u00a0on
equity
Effect of a 1.0% increase in interest rates
43.8
\u2014
37.6
\u2014
The positive effect on net income mainly relates to our total amount of cash and cash equivalents and short-term
investments being higher than our total floating debt position, which is excluding the Eurobonds issued in 2020. \u00a0
For a 1.0% decrease in interest rates there would be approximately an equal but opposite effect on net income and
equity.
Hedging policy interest rates
We use interest rate swaps to minimize the net interest exposure for the group by aligning the interest terms of the
available cash and the interest-bearing debt. There may be residual interest rate risk to the extent the asset and
liability positions do not fully offset.
Interest rate swaps
The notional principal amount of the outstanding interest rate swap contracts as of December\u00a031, 2023 was \u20ac3.3
billion (2022: \u20ac3.0 billion ). During 2023, these outstanding hedges were highly effective in hedging the fair value
exposure to interest rate movements. The changes in fair value of the Eurobonds were included in the Consolidated
Statement of Profit or Loss in the same period as the changes in the fair value of the interest rate swaps. We did not
enter into interest rate swaps in connection with the Eurobonds issued in 2020.
Credit risk management
Financial instruments that potentially subject us to significant concentration of credit risk consist principally of Cash
and cash equivalents, Short-term investments, Derivative financial instruments used for hedging activities, Accounts
receivable and Finance receivables and prepayments to suppliers.
Cash and cash equivalents, Short-term investments and Derivative financial instruments contain an element of risk of
the counterparties being unable to meet their obligations. Our risk management program focuses appropriately on
the current environment of uncertainty in the financial markets. We invest our Cash and cash equivalents and Short-
term investments in short-term deposits with financial institutions that have investment-grade credit ratings and in
government and or government-related bodies that have investment grade credit ratings and in money market and
other investment funds that invest in high-rated debt securities. To mitigate the risk that our counterparties in hedging
transactions are unable to meet their obligations, we enter into transactions with a limited number of major financial
institutions that have investment-grade credit ratings and closely monitor their creditworthiness. All credit ratings are
rated by credit rating institutions like Standard & Poor's, Moody\u2019s or Fitch. Concentration risk is mitigated by limiting
the exposure to each of the individual counterparties.
Our customers consist of integrated circuit manufacturers located throughout the world. We perform ongoing credit
evaluations of our customers\u2019 financial condition. We mitigate credit risk through additional measures, including the
use of down payments, letters of credit, and contractual ownership retention provisions. Retention of ownership
enables us to recover the systems in the event a customer defaults on payment.
Liquidity risk management
Our principal sources of liquidity consist of Cash and cash equivalents, Short-term investments and available credit
facilities with the objective to maintain sufficient liquidity to ensure continued business growth and to provide buffer
for cash flow volatility. In addition, we may from time to time raise additional funding in debt and equity markets. We
seek to ensure that our principal sources of liquidity will be sufficient to satisfy our liquidity requirements at all times.
Our liquidity needs are affected by many factors, some of which are based on the normal ongoing operations of the
business, and others relate to uncertainties of the global economy and the semiconductor industry. Although our
cash requirements fluctuate based on the timing and extent of these factors, we believe that cash generated from
operations, together with our other sources of liquidity are sufficient to satisfy our requirements, including our
expected capital expenditures, R&D expenses and debt servicing.
We intend to return cash to our shareholders on a regular basis in the form of dividend payments and, subject to our
actual and anticipated liquidity requirements and other relevant factors, share buybacks or capital repayment.
Our liquidity analysis of derivative financial instruments is as follows:
Total
< 1 year
1-3 years
3-5 years
After 5 years
Cash outflows
Currency contracts
3,794.6
3,794.6
\u2014
\u2014
\u2014
Interest rate swaps
363.6
138.7
147.1
34.3
43.5
Cash inflows
Currency contracts
3,787.8
3,787.8
\u2014
\u2014
\u2014
Interest rate swaps
244.8
70.7
104.0
31.8
38.3
For interest rate swaps included in above table the amounts disclosed have been determined by reference to the
projected interest rates as illustrated by the yield curves as at December\u00a031, 2023. For more information on our
contractual obligations, including the liquidity analysis in relation to our borrowings, see Note 17 Commitments and
contingencies. Additionally, other financial liabilities (including trade payables) are expected to be settled within one
year.
Capital risk management
Our objectives when managing our capital structure are to safeguard our ability to satisfy our capital providers by
maintaining a capital structure that ensures liquidity and supports a solid investment-grade credit rating. The capital
structure includes both debt and the components of equity, in accordance with both US GAAP and EU-IFRS. The
capital structure is mainly altered by, among other things, our financial results, adjusting the amount of dividends paid
to shareholders, the amount of share buybacks or capital repayment, and any changes in the level of debt. Our
capital structure is formally reviewed with the Supervisory Board each year in connection with our updated long-term
financial plan and relevant scenarios. The outcome of this year\u2019s review confirmed to maintain our existing financing
policy in relation to our capital structure.
Our current credit rating from Moody\u2019s is A2 (Stable) and from Fitch is A (Stable), which is consistent with the ratings
on December\u00a031, 2022.
Financial instruments
Accounting Policy
Financial assets
There are three principal classification categories for financial assets: (1) measured at amortized cost, (2) fair value
through other comprehensive income and (3) fair value through profit or loss. The classification of financial asset is
generally based on the business model in which a financial asset is managed and its contractual cash flow
characteristics. Hybrid financial instruments (derivatives embedded contracts where the host is a financial asset) are
assessed as a whole for classification.
Financial assets at amortized cost
Financial assets at amortized cost are non-derivative financial assets with fixed or determinable payments that are not
quoted in an active market. They are included in current assets, except for maturities greater than 12 months after the
Consolidated Statement of Financial Position date. These are classified as non-current assets. Our Financial assets at
amortized comprise of accounts receivable, finance receivables, other assets, cash and cash equivalents (excluding
investments in money market funds, which are classified as financial assets at fair value through profit and loss) and
other non-current and current assets in the Consolidated Statement of Financial Position.
Financial assets at amortized cost are initially measured at fair value and subsequently at amortized cost using the
effective interest rate method.
We assess at each Consolidated Statement of Financial Position date whether there is objective evidence that a
financial asset or a group of financial assets is impaired.
Impairment of financial assets
Financial assets, other than those at fair value through profit or loss, are assessed using an 'expected credit
loss' (ECL) model each Consolidated Statement of Financial Position date. In accordance with the model we allocate
a probability of loss to each financial asset, based on data that is determined to be predictive of the risk of loss and
applying experienced credit judgment. These probabilities of default are defined using quantitative factors that are
indicative of the risk of default and are aligned to information from Bloomberg L.P.
Impairment on cash and cash equivalents, short term investments and finance receivables have been measured on
the 12-month expected loss basis and reflects the short maturities of the exposures. We consider our cash and cash
equivalents, short term investments and finance receivables to have a low credit risk based on the external credit
ratings of the counterparties. Impairment on trade receivables have been measured on the lifetime expected loss
basis.
Financial liabilities and equity instruments issued by ASML
Financial liabilities and equity instruments issued by ASML are classified according to the substance of the
contractual arrangements entered into and the definitions of a financial liability and an equity instrument.
Financial liabilities are either classified as financial liabilities at fair value through profit or loss or other financial
liabilities. An equity instrument is any contract that evidences a residual interest in the assets of ASML after deducting
all of its liabilities. Equity instruments issued by ASML are recorded at fair value, net of direct issue costs.
Financial liabilities at fair value through profit or loss are stated at fair value with any resultant gain or loss recognized
in the Consolidated Statement of Profit or Loss.
Other financial liabilities (including loans, borrowings and trade and other payables) are subsequently measured at
amortized cost using the effective interest rate method.
The classification of these financial instruments is:
Year ended December 31, 2023 (\u20ac, in millions)
Financial assets
at fair value
through profit or
loss
Financial assets
at amortized cost
Total
Assets as per statement of financial position date
Derivative financial instruments
31.1
\u2014
31.1
Contract assets
\u2014
240.1
240.1
Accounts receivable
\u2014
4,334.1
4,334.1
Finance receivables
\u2014
1,439.8
1,439.8
Other non-current and current assets
\u2014
1,874.8
1,874.8
Short-term investments
5.4
\u2014
5.4
Cash and cash equivalents
3,167.4
3,837.3
7,004.7
Loan receivable
\u2014
929.2
929.2
Total
3,203.9
12,655.3
15,859.2
Year ended December 31, 2023 (\u20ac, in millions)
Financial
liabilities at fair
value through
profit or loss
Other financial
liabilities
Total
Liabilities as per statement of financial position date
Long-term debt1
\u2014
4,631.6
4,631.6
Derivative financial instruments
156.7
\u2014
156.7
Accrued and other liabilities
\u2014
2,421.8
2,421.8
Accounts payable
\u2014
2,346.3
2,346.3
Total
156.7
9,399.7
9,556.4
1. Long-term debt includes our Eurobonds. Because the Eurobonds serve as hedged item in a fair value hedge relationship, the carrying amount is
adjusted for fair value changes as a result of changes in market interest rates. See Note 16 Long-term debt, finance income and finance costs.
Year ended December 31, 2022 (\u20ac, in millions)
Financial assets at
fair value through
profit or loss
Financial assets at
amortized cost
Total
Assets as per statement of financial position date
Derivative financial instruments
17.3
\u2014
17.3
Contract assets
\u2014
131.9
131.9
Accounts receivable
\u2014
5,323.8
5,323.8
Finance receivables
\u2014
1,356.7
1,356.7
Other non-current and current assets
\u2014
1,850.6
1,850.6
Short-term investments
107.7
\u2014
107.7
Cash and cash equivalents
3,196.7
4,071.6
7,268.3
Loan receivable
\u2014
364.4
364.4
Total
3,321.7
13,099.0
16,420.7
Year ended December 31, 2022 (\u20ac, in millions)
Financial liabilities at
fair value through
profit or loss
Other financial
liabilities
Total
Liabilities as per statement of financial position date
Long-term debt1
\u2014
4,260.4
4,260.4
Derivative financial instruments
261.2
\u2014
261.2
Accrued and other liabilities
\u2014
1,850.2
1,850.2
Accounts payable
\u2014
2,563.5
2,563.5
Total
261.2
8,674.1
8,935.3
1. Long-term debt includes our Eurobonds. Because the Eurobonds serve as hedged item in a fair value hedge relationship, the carrying amount is
adjusted for fair value changes as a result of changes in market interest rates. See Note 16 Long-term debt, finance income and finance costs.
The carrying amounts of the accounts receivable, finance receivables and other assets approximate their fair value.
The amounts reflected above represent our maximum exposure to credit risk for financial assets.
Accounting Policy \u2013 Derivative financial instruments and hedging activities
We measure all derivative financial instruments based on fair values derived from level 2 input criteria. We adopt
hedge accounting for hedges that are highly effective in offsetting the identified hedged risks taking into account
required effectiveness criteria.
Derivatives are initially recognized at fair value on the date a derivative contract is entered into and subsequently
remeasured. The method of recognizing the resulting gain or loss depends on whether the derivative is designated as
a hedging instrument, and if so, the nature of the item being hedged. We designate derivatives as one of the
following:
\u2022 A hedge of an exposure relating to changes in the fair value of a recognized asset or liability, that is attributable to a
particular risk (fair value hedge);
\u2022 A hedge of an exposure relating to the variability in the cash flows of a recognized asset or liability, or of a
forecasted transaction, that is attributable to a particular risk (cash flow hedge);
\u2022 A hedge of the foreign currency exposure relating to a net investment in a foreign operation (net investment
hedge).
We assess at the inception of the transaction the relationship between hedging instruments and hedged items, as
well as our risk management objectives and strategy for undertaking various hedging transactions. We also assess,
both at hedge inception and on an ongoing basis, whether derivatives that are used in hedging transactions are
highly effective in offsetting changes in fair values or cash flows of hedged items. The cash flows resulting from the
derivative financial instruments are classified in the Consolidated Statements of Cash Flows according to the nature
of the hedged item.
Fair value hedge
Changes in the fair value of a derivative financial instrument, that is designated and qualified as a fair value hedge,
along with the gain or loss on the hedged asset or liability that is attributable to the hedged risk, are recorded in the
Consolidated Statement of Profit or Loss. We designate foreign currency hedging instruments as a hedge of the fair
value of a recognized asset or liability in non-functional currencies.
Hedge accounting is discontinued when we revoke the hedging relationship, the hedging instrument expires or is
sold, terminated or exercised, or no longer qualifies for hedge accounting. The adjustment to the carrying amount of
the hedged item arising from the hedged risk is amortized to the Consolidated Statement of Profit or Loss from that
date.
Interest rate swaps that are being used to hedge the fair value of fixed loan coupons payable are designated as fair
value hedges. The change in fair value is intended to offset the change in the fair value of the underlying fixed loan
coupons, which is recorded accordingly. The gain or loss relating to the ineffective portion of interest rate swaps
hedging fixed loan coupons payable is recognized in the Consolidated Statement of Profit or Loss as finance costs or
finance income.
Cash flow hedge
When a derivative is designated as a cash flow hedging instrument, the effective portion of changes in the fair value of
the derivative is recognized in OCI and accumulated in the hedging reserve. The effective portion of changes in the
fair value of the derivative that is recognized in OCI is limited to the cumulative change in fair value of the hedged item,
determined on a present value basis, from inception of the hedge. Any ineffective portion of changes in the fair value
of the derivative is recognized immediately in profit or loss.
When the hedged forecast transaction subsequently results in the recognition of a non-financial item such as
inventory, the amount accumulated in the hedging reserve and the cost of hedging reserve is included directly in the
initial cost of the non-financial item when it is recognized.
For all other hedged forecast transactions, the amount accumulated in the hedging reserve and the cost of hedging
reserve is reclassified to profit and loss in the same period or periods during which the hedged expected future cash
flows affect profit and loss.
Fair values of the derivatives
The following table summarizes the notional amounts and estimated fair values of our derivative financial instruments:
Year ended December 31 (\u20ac, in millions)
2022
2023
Notional
amount
Fair\u00a0Value
Notional
amount
Fair\u00a0Value
Forward foreign exchange contracts
158.5
(18.8)
281.1
(6.8)
Interest rate swaps
3,000.0
(225.1)
3,250.0
(118.8)
The following table summarizes our derivative financial instruments per category:
Year ended December 31 (\u20ac, in millions)
2022
2023
Assets
Liabilities
Assets
Liabilities
Interest rate swaps \u2014 fair value hedges
1.7
226.8
11.3
130.1
Forward foreign exchange contracts \u2014 cash flow hedges
3.0
18.1
2.9
10.4
Forward foreign exchange contracts \u2014 no hedge accounting
12.6
16.3
16.9
16.2
Total
17.3
261.2
31.1
156.7
Less non-current portion:
Interest rate swaps \u2014 fair value hedges
\u2014
179.0
11.3
62.7
Total non-current portion
\u2014
179.0
11.3
62.7
Total current portion
17.3
82.2
19.8
94.0
The fair value part of a hedging derivative financial instrument that has a remaining term of 12 months or less after
Statement of Financial Position date is classified as current asset or liability. When the fair value part of a hedging
derivative has a term of more than 12 months after Statement of Financial Position date, it is classified as non-current
asset or liability.
Fair value measurements
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date. The fair value measurement hierarchy prioritizes the inputs to
valuation techniques used to measure fair value as follows:
\u2022 Level 1: Valuations based on inputs such as quoted prices for identical assets or liabilities in active markets that the
entity has the ability to access.
\u2022 Level 2: Valuations based on inputs other than level 1 inputs such as quoted prices for similar assets or liabilities,
quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by
observable data for substantially the full term of the assets or liabilities.
\u2022 Level 3: Valuations based on inputs that are supported by little or no market activity and that are significant to the
fair value of the assets or liabilities.
The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or
liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). A financial instrument\u2019s fair value
classification is based on the lowest level of any input that is significant in the fair value measurement hierarchy.
Financial assets and financial liabilities measured at fair value on a recurring basis
Investments in money market funds (included in our Cash and cash equivalents) have fair value measurements which
are all based on quoted prices for identical assets or liabilities.
Our Short-term investments consist of deposits with original maturities to the entity holding the investments longer
than three months and one year or less at the date of acquisition with financial institutions that have investment-grade
credit ratings. The fair value of the deposits is determined with reference to quoted market prices in an active market
for similar assets or discounted cash flow analysis.
The principal market in which we execute our derivative contracts is the institutional market in an over-the-counter
environment with a high level of price transparency. The market participants usually are large commercial banks. The
valuation inputs for our derivative contracts are based on quoted prices and quoting pricing intervals from public data
sources; they do not involve management judgment.
The valuation technique used to determine the fair value of forward foreign exchange contracts (used for hedging
purposes) approximates the net present value technique which is the estimated amount that a bank would receive or
pay to terminate the forward foreign exchange contracts at the reporting date, taking into account current interest
rates and current exchange rates.
The valuation technique used to determine the fair value of interest rate swaps (used for hedging purposes) is the net
present value technique, which is the estimated amount that a bank would receive or pay to terminate the swap
agreements at the reporting date, taking into account current interest rates.
Four out of six of our outstanding Eurobonds, with a combined principal amount of \u20ac3.25\u00a0billion, serve as hedged
items in fair value hedge relationships in which we hedge the variability of changes in the fair value of our Eurobonds
due to changes in market interest rates with interest rate swaps. For two out of six of our outstanding Eurobonds,
with a combined principal amount of \u20ac1.5\u00a0billion, no hedging is applied. The fair value changes of the interest rate
swaps are recorded on the Consolidated Statement of Financial Position under derivative financial instruments and
the carrying amounts of the Eurobonds are adjusted for the effective portion of these fair value changes only. For the
actual aggregate carrying amount and the fair value of our Eurobonds, see Note 16 Long-term debt, finance income
and finance costs.
The following tables present our financial assets and financial liabilities that are measured at fair value on a recurring
basis:
Year ended December 31, 2023 (\u20ac, in millions)
Level 1
Level 2
Level 3
Total
Assets measured at fair value
Derivative financial instruments1
\u2014
31.1
\u2014
31.1
Money market funds2
3,167.4
\u2014
\u2014
3,167.4
Short-term investments3
\u2014
5.4
\u2014
5.4
Total
3,167.4
36.5
\u2014
3,203.9
Liabilities measured at fair value
Derivative financial instruments1
\u2014
156.7
\u2014
156.7
Assets and Liabilities for which fair values are disclosed
Loan receivable
\u2014
\u2014
776.1
776.1
Long-term debt4
4,496.2
\u2014
\u2014
4,496.2
Year ended December 31, 2022 (\u20ac, in millions)
Level 1
Level 2
Level 3
Total
Assets measured at fair value
Derivative financial instruments1
\u2014
17.3
\u2014
17.3
Money market funds2
3,196.7
\u2014
\u2014
3,196.7
Short-term investments3
\u2014
107.7
\u2014
107.7
Total
3,196.7
125.0
\u2014
3,321.7
Liabilities measured at fair value
Derivative financial instruments1
\u2014
261.2
\u2014
261.2
Assets and Liabilities for which fair values are disclosed
Loan receivable
\u2014
\u2014
307.9
307.9
Long-term debt4\u00a0
4,072.8
\u2014
\u2014
4,072.8
1. Derivative financial instruments consist of forward foreign exchange contracts and interest rate swaps.
2. Money market funds are part of our cash and cash equivalents.
3. Short-term investments consist of deposits with original maturities to the entity holding the investments longer than three months, but one year
or less at the date of acquisition. These deposits are valued at amortized costs which is close to their fair value. Their fair value is determined
with reference to quoted market prices in an active market for similar assets or discounted cash flow analysis.
4. Long-term debt mainly relates to Eurobonds.
There were no transfers between levels during the years ended December\u00a031, 2023 and December 31, 2022.
Financial assets and financial liabilities that are not measured at fair value
The carrying amount of Cash and cash equivalents, Accounts payable, and Other current financial assets and
liabilities approximate their fair value because of the short-term nature of these instruments. The fair value of the loan
to Carl Zeiss SMT GmbH is determined using a discounted cash flow model, which considers the present value of
expected cash receipts, discounted using a risk-adjusted discount rate.
Money market and investment funds measurement
Money market and investment funds qualify as available for sale securities. Due to the short-term nature and
investment-grade credit ratings, the fair value is close to the carrying value. These money market funds can be called
on a daily basis. Investments and redemptions in money market funds are managed on a daily basis based triggered
through actual cash balances. ASML does not have trading securities as of December\u00a031, 2023.
Deposits measurement
The deposits as part of the Cash and cash equivalents and Short-term investments qualify as securities held to
maturity. The amortized cost value is close to the fair value and carrying value due to short-term nature and since
related to investment with investment-grade credit ratings. Maturities are one year or less. No held to maturity
securities were sold before expiration date.
Assets and liabilities measured at fair value on a non-recurring basis
In 2022 and 2023, we had no significant fair value measurements on a non-recurring basis from regular business
activities. We did not recognize any impairment charges for goodwill and other intangible assets during 2022 and
2023.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-651": { "value": "
Credit risk management
Financial instruments that potentially subject us to significant concentration of credit risk consist principally of Cash
and cash equivalents, Short-term investments, Derivative financial instruments used for hedging activities, Accounts
receivable and Finance receivables and prepayments to suppliers.
Cash and cash equivalents, Short-term investments and Derivative financial instruments contain an element of risk of
the counterparties being unable to meet their obligations. Our risk management program focuses appropriately on
the current environment of uncertainty in the financial markets. We invest our Cash and cash equivalents and Short-
term investments in short-term deposits with financial institutions that have investment-grade credit ratings and in
government and or government-related bodies that have investment grade credit ratings and in money market and
other investment funds that invest in high-rated debt securities. To mitigate the risk that our counterparties in hedging
transactions are unable to meet their obligations, we enter into transactions with a limited number of major financial
institutions that have investment-grade credit ratings and closely monitor their creditworthiness. All credit ratings are
rated by credit rating institutions like Standard & Poor's, Moody\u2019s or Fitch. Concentration risk is mitigated by limiting
the exposure to each of the individual counterparties.
Our customers consist of integrated circuit manufacturers located throughout the world. We perform ongoing credit
evaluations of our customers\u2019 financial condition. We mitigate credit risk through additional measures, including the
use of down payments, letters of credit, and contractual ownership retention provisions. Retention of ownership
enables us to recover the systems in the event a customer defaults on payment.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-652": { "value": "
Liquidity risk management
Our principal sources of liquidity consist of Cash and cash equivalents, Short-term investments and available credit
facilities with the objective to maintain sufficient liquidity to ensure continued business growth and to provide buffer
for cash flow volatility. In addition, we may from time to time raise additional funding in debt and equity markets. We
seek to ensure that our principal sources of liquidity will be sufficient to satisfy our liquidity requirements at all times.
Our liquidity needs are affected by many factors, some of which are based on the normal ongoing operations of the
business, and others relate to uncertainties of the global economy and the semiconductor industry. Although our
cash requirements fluctuate based on the timing and extent of these factors, we believe that cash generated from
operations, together with our other sources of liquidity are sufficient to satisfy our requirements, including our
expected capital expenditures, R&D expenses and debt servicing.
We intend to return cash to our shareholders on a regular basis in the form of dividend payments and, subject to our
actual and anticipated liquidity requirements and other relevant factors, share buybacks or capital repayment.
Our liquidity analysis of derivative financial instruments is as follows:
Total
< 1 year
1-3 years
3-5 years
After 5 years
Cash outflows
Currency contracts
3,794.6
3,794.6
\u2014
\u2014
\u2014
Interest rate swaps
363.6
138.7
147.1
34.3
43.5
Cash inflows
Currency contracts
3,787.8
3,787.8
\u2014
\u2014
\u2014
Interest rate swaps
244.8
70.7
104.0
31.8
38.3
For interest rate swaps included in above table the amounts disclosed have been determined by reference to the
projected interest rates as illustrated by the yield curves as at December\u00a031, 2023. For more information on our
contractual obligations, including the liquidity analysis in relation to our borrowings, see Note 17 Commitments and
contingencies. Additionally, other financial liabilities (including trade payables) are expected to be settled within one
year.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-653": { "value": "
Impairment of financial assets
Financial assets, other than those at fair value through profit or loss, are assessed using an 'expected credit
loss' (ECL) model each Consolidated Statement of Financial Position date. In accordance with the model we allocate
a probability of loss to each financial asset, based on data that is determined to be predictive of the risk of loss and
applying experienced credit judgment. These probabilities of default are defined using quantitative factors that are
indicative of the risk of default and are aligned to information from Bloomberg L.P.
Impairment on cash and cash equivalents, short term investments and finance receivables have been measured on
the 12-month expected loss basis and reflects the short maturities of the exposures. We consider our cash and cash
equivalents, short term investments and finance receivables to have a low credit risk based on the external credit
ratings of the counterparties. Impairment on trade receivables have been measured on the lifetime expected loss
basis.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-654": { "value": "
The classification of these financial instruments is:
Year ended December 31, 2023 (\u20ac, in millions)
Financial assets
at fair value
through profit or
loss
Financial assets
at amortized cost
Total
Assets as per statement of financial position date
Derivative financial instruments
31.1
\u2014
31.1
Contract assets
\u2014
240.1
240.1
Accounts receivable
\u2014
4,334.1
4,334.1
Finance receivables
\u2014
1,439.8
1,439.8
Other non-current and current assets
\u2014
1,874.8
1,874.8
Short-term investments
5.4
\u2014
5.4
Cash and cash equivalents
3,167.4
3,837.3
7,004.7
Loan receivable
\u2014
929.2
929.2
Total
3,203.9
12,655.3
15,859.2
Year ended December 31, 2023 (\u20ac, in millions)
Financial
liabilities at fair
value through
profit or loss
Other financial
liabilities
Total
Liabilities as per statement of financial position date
Long-term debt1
\u2014
4,631.6
4,631.6
Derivative financial instruments
156.7
\u2014
156.7
Accrued and other liabilities
\u2014
2,421.8
2,421.8
Accounts payable
\u2014
2,346.3
2,346.3
Total
156.7
9,399.7
9,556.4
1. Long-term debt includes our Eurobonds. Because the Eurobonds serve as hedged item in a fair value hedge relationship, the carrying amount is
adjusted for fair value changes as a result of changes in market interest rates. See Note 16 Long-term debt, finance income and finance costs.
Year ended December 31, 2022 (\u20ac, in millions)
Financial assets at
fair value through
profit or loss
Financial assets at
amortized cost
Total
Assets as per statement of financial position date
Derivative financial instruments
17.3
\u2014
17.3
Contract assets
\u2014
131.9
131.9
Accounts receivable
\u2014
5,323.8
5,323.8
Finance receivables
\u2014
1,356.7
1,356.7
Other non-current and current assets
\u2014
1,850.6
1,850.6
Short-term investments
107.7
\u2014
107.7
Cash and cash equivalents
3,196.7
4,071.6
7,268.3
Loan receivable
\u2014
364.4
364.4
Total
3,321.7
13,099.0
16,420.7
Year ended December 31, 2022 (\u20ac, in millions)
Financial liabilities at
fair value through
profit or loss
Other financial
liabilities
Total
Liabilities as per statement of financial position date
Long-term debt1
\u2014
4,260.4
4,260.4
Derivative financial instruments
261.2
\u2014
261.2
Accrued and other liabilities
\u2014
1,850.2
1,850.2
Accounts payable
\u2014
2,563.5
2,563.5
Total
261.2
8,674.1
8,935.3
1. Long-term debt includes our Eurobonds. Because the Eurobonds serve as hedged item in a fair value hedge relationship, the carrying amount is
adjusted for fair value changes as a result of changes in market interest rates. See Note 16 Long-term debt, finance income and finance costs.
The carrying amounts of the accounts receivable, finance receivables and other assets approximate their fair value.
The amounts reflected above represent our maximum exposure to credit risk for financial assets.
Accounting Policy \u2013 Derivative financial instruments and hedging activities
We measure all derivative financial instruments based on fair values derived from level 2 input criteria. We adopt
hedge accounting for hedges that are highly effective in offsetting the identified hedged risks taking into account
required effectiveness criteria.
Derivatives are initially recognized at fair value on the date a derivative contract is entered into and subsequently
remeasured. The method of recognizing the resulting gain or loss depends on whether the derivative is designated as
a hedging instrument, and if so, the nature of the item being hedged. We designate derivatives as one of the
following:
\u2022 A hedge of an exposure relating to changes in the fair value of a recognized asset or liability, that is attributable to a
particular risk (fair value hedge);
\u2022 A hedge of an exposure relating to the variability in the cash flows of a recognized asset or liability, or of a
forecasted transaction, that is attributable to a particular risk (cash flow hedge);
\u2022 A hedge of the foreign currency exposure relating to a net investment in a foreign operation (net investment
hedge).
We assess at the inception of the transaction the relationship between hedging instruments and hedged items, as
well as our risk management objectives and strategy for undertaking various hedging transactions. We also assess,
both at hedge inception and on an ongoing basis, whether derivatives that are used in hedging transactions are
highly effective in offsetting changes in fair values or cash flows of hedged items. The cash flows resulting from the
derivative financial instruments are classified in the Consolidated Statements of Cash Flows according to the nature
of the hedged item.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-655": { "value": "
Accounting Policy \u2013 Derivative financial instruments and hedging activities
We measure all derivative financial instruments based on fair values derived from level 2 input criteria. We adopt
hedge accounting for hedges that are highly effective in offsetting the identified hedged risks taking into account
required effectiveness criteria.
Derivatives are initially recognized at fair value on the date a derivative contract is entered into and subsequently
remeasured. The method of recognizing the resulting gain or loss depends on whether the derivative is designated as
a hedging instrument, and if so, the nature of the item being hedged. We designate derivatives as one of the
following:
\u2022 A hedge of an exposure relating to changes in the fair value of a recognized asset or liability, that is attributable to a
particular risk (fair value hedge);
\u2022 A hedge of an exposure relating to the variability in the cash flows of a recognized asset or liability, or of a
forecasted transaction, that is attributable to a particular risk (cash flow hedge);
\u2022 A hedge of the foreign currency exposure relating to a net investment in a foreign operation (net investment
hedge).
We assess at the inception of the transaction the relationship between hedging instruments and hedged items, as
well as our risk management objectives and strategy for undertaking various hedging transactions. We also assess,
both at hedge inception and on an ongoing basis, whether derivatives that are used in hedging transactions are
highly effective in offsetting changes in fair values or cash flows of hedged items. The cash flows resulting from the
derivative financial instruments are classified in the Consolidated Statements of Cash Flows according to the nature
of the hedged item.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-656": { "value": "
Fair value hedge
Changes in the fair value of a derivative financial instrument, that is designated and qualified as a fair value hedge,
along with the gain or loss on the hedged asset or liability that is attributable to the hedged risk, are recorded in the
Consolidated Statement of Profit or Loss. We designate foreign currency hedging instruments as a hedge of the fair
value of a recognized asset or liability in non-functional currencies.
Hedge accounting is discontinued when we revoke the hedging relationship, the hedging instrument expires or is
sold, terminated or exercised, or no longer qualifies for hedge accounting. The adjustment to the carrying amount of
the hedged item arising from the hedged risk is amortized to the Consolidated Statement of Profit or Loss from that
date.
Interest rate swaps that are being used to hedge the fair value of fixed loan coupons payable are designated as fair
value hedges. The change in fair value is intended to offset the change in the fair value of the underlying fixed loan
coupons, which is recorded accordingly. The gain or loss relating to the ineffective portion of interest rate swaps
hedging fixed loan coupons payable is recognized in the Consolidated Statement of Profit or Loss as finance costs or
finance income.
Cash flow hedge
When a derivative is designated as a cash flow hedging instrument, the effective portion of changes in the fair value of
the derivative is recognized in OCI and accumulated in the hedging reserve. The effective portion of changes in the
fair value of the derivative that is recognized in OCI is limited to the cumulative change in fair value of the hedged item,
determined on a present value basis, from inception of the hedge. Any ineffective portion of changes in the fair value
of the derivative is recognized immediately in profit or loss.
When the hedged forecast transaction subsequently results in the recognition of a non-financial item such as
inventory, the amount accumulated in the hedging reserve and the cost of hedging reserve is included directly in the
initial cost of the non-financial item when it is recognized.
For all other hedged forecast transactions, the amount accumulated in the hedging reserve and the cost of hedging
reserve is reclassified to profit and loss in the same period or periods during which the hedged expected future cash
flows affect profit and loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-657": { "value": "
Fair values of the derivatives
The following table summarizes the notional amounts and estimated fair values of our derivative financial instruments:
Year ended December 31 (\u20ac, in millions)
2022
2023
Notional
amount
Fair\u00a0Value
Notional
amount
Fair\u00a0Value
Forward foreign exchange contracts
158.5
(18.8)
281.1
(6.8)
Interest rate swaps
3,000.0
(225.1)
3,250.0
(118.8)
The following table summarizes our derivative financial instruments per category:
Year ended December 31 (\u20ac, in millions)
2022
2023
Assets
Liabilities
Assets
Liabilities
Interest rate swaps \u2014 fair value hedges
1.7
226.8
11.3
130.1
Forward foreign exchange contracts \u2014 cash flow hedges
3.0
18.1
2.9
10.4
Forward foreign exchange contracts \u2014 no hedge accounting
12.6
16.3
16.9
16.2
Total
17.3
261.2
31.1
156.7
Less non-current portion:
Interest rate swaps \u2014 fair value hedges
\u2014
179.0
11.3
62.7
Total non-current portion
\u2014
179.0
11.3
62.7
Total current portion
17.3
82.2
19.8
94.0
The fair value part of a hedging derivative financial instrument that has a remaining term of 12 months or less after
Statement of Financial Position date is classified as current asset or liability. When the fair value part of a hedging
derivative has a term of more than 12 months after Statement of Financial Position date, it is classified as non-current
asset or liability.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-658": { "value": "
Fair value measurements
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date. The fair value measurement hierarchy prioritizes the inputs to
valuation techniques used to measure fair value as follows:
\u2022 Level 1: Valuations based on inputs such as quoted prices for identical assets or liabilities in active markets that the
entity has the ability to access.
\u2022 Level 2: Valuations based on inputs other than level 1 inputs such as quoted prices for similar assets or liabilities,
quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by
observable data for substantially the full term of the assets or liabilities.
\u2022 Level 3: Valuations based on inputs that are supported by little or no market activity and that are significant to the
fair value of the assets or liabilities.
The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or
liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). A financial instrument\u2019s fair value
classification is based on the lowest level of any input that is significant in the fair value measurement hierarchy.
Financial assets and financial liabilities measured at fair value on a recurring basis
Investments in money market funds (included in our Cash and cash equivalents) have fair value measurements which
are all based on quoted prices for identical assets or liabilities.
Our Short-term investments consist of deposits with original maturities to the entity holding the investments longer
than three months and one year or less at the date of acquisition with financial institutions that have investment-grade
credit ratings. The fair value of the deposits is determined with reference to quoted market prices in an active market
for similar assets or discounted cash flow analysis.
The principal market in which we execute our derivative contracts is the institutional market in an over-the-counter
environment with a high level of price transparency. The market participants usually are large commercial banks. The
valuation inputs for our derivative contracts are based on quoted prices and quoting pricing intervals from public data
sources; they do not involve management judgment.
The valuation technique used to determine the fair value of forward foreign exchange contracts (used for hedging
purposes) approximates the net present value technique which is the estimated amount that a bank would receive or
pay to terminate the forward foreign exchange contracts at the reporting date, taking into account current interest
rates and current exchange rates.
The valuation technique used to determine the fair value of interest rate swaps (used for hedging purposes) is the net
present value technique, which is the estimated amount that a bank would receive or pay to terminate the swap
agreements at the reporting date, taking into account current interest rates.
Four out of six of our outstanding Eurobonds, with a combined principal amount of \u20ac3.25\u00a0billion, serve as hedged
items in fair value hedge relationships in which we hedge the variability of changes in the fair value of our Eurobonds
due to changes in market interest rates with interest rate swaps. For two out of six of our outstanding Eurobonds,
with a combined principal amount of \u20ac1.5\u00a0billion, no hedging is applied. The fair value changes of the interest rate
swaps are recorded on the Consolidated Statement of Financial Position under derivative financial instruments and
the carrying amounts of the Eurobonds are adjusted for the effective portion of these fair value changes only. For the
actual aggregate carrying amount and the fair value of our Eurobonds, see Note 16 Long-term debt, finance income
and finance costs.
The following tables present our financial assets and financial liabilities that are measured at fair value on a recurring
basis:
Year ended December 31, 2023 (\u20ac, in millions)
Level 1
Level 2
Level 3
Total
Assets measured at fair value
Derivative financial instruments1
\u2014
31.1
\u2014
31.1
Money market funds2
3,167.4
\u2014
\u2014
3,167.4
Short-term investments3
\u2014
5.4
\u2014
5.4
Total
3,167.4
36.5
\u2014
3,203.9
Liabilities measured at fair value
Derivative financial instruments1
\u2014
156.7
\u2014
156.7
Assets and Liabilities for which fair values are disclosed
Loan receivable
\u2014
\u2014
776.1
776.1
Long-term debt4
4,496.2
\u2014
\u2014
4,496.2
Year ended December 31, 2022 (\u20ac, in millions)
Level 1
Level 2
Level 3
Total
Assets measured at fair value
Derivative financial instruments1
\u2014
17.3
\u2014
17.3
Money market funds2
3,196.7
\u2014
\u2014
3,196.7
Short-term investments3
\u2014
107.7
\u2014
107.7
Total
3,196.7
125.0
\u2014
3,321.7
Liabilities measured at fair value
Derivative financial instruments1
\u2014
261.2
\u2014
261.2
Assets and Liabilities for which fair values are disclosed
Loan receivable
\u2014
\u2014
307.9
307.9
Long-term debt4\u00a0
4,072.8
\u2014
\u2014
4,072.8
1. Derivative financial instruments consist of forward foreign exchange contracts and interest rate swaps.
2. Money market funds are part of our cash and cash equivalents.
3. Short-term investments consist of deposits with original maturities to the entity holding the investments longer than three months, but one year
or less at the date of acquisition. These deposits are valued at amortized costs which is close to their fair value. Their fair value is determined
with reference to quoted market prices in an active market for similar assets or discounted cash flow analysis.
4. Long-term debt mainly relates to Eurobonds.
There were no transfers between levels during the years ended December\u00a031, 2023 and December 31, 2022.
Financial assets and financial liabilities that are not measured at fair value
The carrying amount of Cash and cash equivalents, Accounts payable, and Other current financial assets and
liabilities approximate their fair value because of the short-term nature of these instruments. The fair value of the loan
to Carl Zeiss SMT GmbH is determined using a discounted cash flow model, which considers the present value of
expected cash receipts, discounted using a risk-adjusted discount rate.
Money market and investment funds measurement
Money market and investment funds qualify as available for sale securities. Due to the short-term nature and
investment-grade credit ratings, the fair value is close to the carrying value. These money market funds can be called
on a daily basis. Investments and redemptions in money market funds are managed on a daily basis based triggered
through actual cash balances. ASML does not have trading securities as of December\u00a031, 2023.
Deposits measurement
The deposits as part of the Cash and cash equivalents and Short-term investments qualify as securities held to
maturity. The amortized cost value is close to the fair value and carrying value due to short-term nature and since
related to investment with investment-grade credit ratings. Maturities are one year or less. No held to maturity
securities were sold before expiration date.
Assets and liabilities measured at fair value on a non-recurring basis
In 2022 and 2023, we had no significant fair value measurements on a non-recurring basis from regular business
activities. We did not recognize any impairment charges for goodwill and other intangible assets during 2022 and
2023.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-660": { "value": "
26 . Related parties
Carl Zeiss SMT GmbH is our single supplier, and we are their single customer, of optical columns for lithography
systems. Carl Zeiss SMT GmbH is capable of developing and producing these items only in limited numbers and only
through the use of manufacturing and testing facilities in Oberkochen and Wetzlar, Germany. Our relationship with
Carl Zeiss SMT GmbH is structured as a strategic alliance that is run under the principle of \u2018two companies, one
business\u2019 and is focused on continuous innovation and improvement of operational excellence in the lithography
business.
We have a 24.9% interest in Carl Zeiss SMT Holding GmbH & Co. KG (ultimate parent is Carl Zeiss AG), which owns
100% of the shares in Carl Zeiss SMT GmbH. Based on the 24.9% investment, Carl Zeiss SMT Holding GmbH & Co.
KG and its subsidiaries are considered related parties.
We have had several framework agreements in place with Carl Zeiss SMT GmbH since 1997.
2021 Framework Agreement
We entered into a new framework agreement in September 2021 with Carl Zeiss SMT GmbH, with effect as of the
beginning of 2021. This agreement, which we refer to as the 2021 framework agreement, replaced our key existing
framework agreements and continues our strategic alliance to meet end customer demand. The key components to
the framework agreement are:
\u2022 A behavior and interaction model that fosters mutual respect and understanding
\u2022 A governance model that enables both companies to become more effective and aligned in their decision-making
and the execution of the strategy in the business via mutual approval on (i) certain investment decisions affecting
the lithography business, and (ii) the requirements of all products supplied by Carl Zeiss SMT GmbH
\u2022 New variable pricing model for purchases of products and services determined by the relevant annual financial
performance of both ASML and Carl Zeiss SMT GmbH in the lithography business
\u2022 Cash support via additional prepayments on product deliveries to ensure Carl Zeiss SMT GmbH a minimum
adjusted free cash flow floor in an annual period, if certain criteria are met
\u2022 A commitment from ASML to finance the capital expenditures of Carl Zeiss SMT GmbH up to \u20ac1\u00a0billion if Carl Zeiss
SMT GmbH's investments required to execute on the lithography business roadmap exceed certain thresholds,
measured annually
The financing takes place through loan agreements, with the key terms being:
\u2022 Ten years term loans with linear annual repayment after a three years-year grace period
\u2022 Interest rate subject to a floor of 0.01% and a cap of 1%
\u2022 Voluntary repayment option without penalty
\u2022 The loan is secured by a parental guarantee from Zeiss AG
As of December 31, 2023, we have financed a total amount of \u20ac912.4\u00a0million (December 31, 2022: \u20ac364.4\u00a0million)
through this loan agreement. This loan to Carl Zeiss SMT GmbH is valued at amortized cost and presented within the
Consolidated Balance Sheets as Loan receivable.
Transition from previous agreements
In 2016, we agreed with Carl Zeiss SMT GmbH to support their R&D costs, capital expenditures and supply chain
investments, in respect of EUV 0.55 NA (High NA). With our new framework agreement, these payments will no
longer be made starting in 2021. We paid \u20ac969.1\u00a0million prior to the effective amendment date of the new framework
agreement, of which \u20ac305.5\u00a0million relating to R&D costs, which was not to be repaid, and \u20ac663.6\u00a0million relating to
capital expenditures and supply chain investments. The method of repayment for the capital expenditure and supply
chain investment support has been converted to be repaid annually to ASML between 2021 and 2032. This amount
is presented within Other assets as Advanced payments to Carl Zeiss SMT GmbH. The new framework agreement
does not change the risk associated with these assets.
The cash outflows from ASML in the new variable pricing model for purchases of products and services was
determined to currently have two elements. The first is cash outflows for purchasing products and services reflected
in our inventory valuation and cost of sales. The second consists of R&D funding for High NA to Carl Zeiss SMT
GmbH, for which these costs are presented within Research and development costs. For 2023, the related R&D
funding amounted to \u20ac67.6\u00a0million (2022: \u20ac76.6\u00a0million; 2021: \u20ac61.2\u00a0million).
In addition to the High NA support, we make non-interest bearing advance payments to support Carl Zeiss SMT
GmbH\u2019s work-in-process. These payments are made to secure optical column deliveries and these advance
payments are settled through future lens or optical column deliveries, and are also presented in Other Assets. The
new framework agreement does not change our right to settle the previously paid amounts and does not change the
risk associated with these assets. We will continue to support Carl Zeiss SMT GmbH\u2019s work-in-process under the
new framework agreement through prepayments on product deliveries.
The below table shows the outstanding balances with Carl Zeiss SMT Holding GmbH & Co. KG and its subsidiaries in
our Consolidated Statement of Financial Position:
Year ended December 31 (\u20ac, in millions)
2022
2023
Advance payments included in Other assets
1,100.3
1,182.7
Advance payments included in Property, plant and equipment
70.0
\u2014
Loan receivable
364.4
912.4
Investment agreement for 24.9% equity
923.6
919.6
Accounts receivable
\u2014
7.8
Accounts payable
269.2
4.0
Cost to be paid included in Accrued and other liabilities
111.2
199.9
The total purchases from Carl Zeiss SMT Holding GmbH & Co. KG and its subsidiaries are as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Total purchases
2,070.3
2,693.6
3,325.9
Other related party considerations
Except as described above, there have been no transactions between ASML or any of its subsidiaries, any other
significant shareholder, any director or officer, or any relative or spouse thereof, other than arrangements in the
ordinary course of business. During our most recent fiscal year, there has been no, and at present there is no,
outstanding indebtedness to ASML owed by or owing to any director or officer of ASML or any associate thereof.
Furthermore, ASML has not granted any personal loans, guarantees, or the like to members of the Board of
Management or Supervisory Board.
For further information in relation to key management personnel, comprising of our Board of Management members,
see Note 28 Board of Management and Supervisory Board Remuneration .
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-659": { "value": "
26 . Related parties
Carl Zeiss SMT GmbH is our single supplier, and we are their single customer, of optical columns for lithography
systems. Carl Zeiss SMT GmbH is capable of developing and producing these items only in limited numbers and only
through the use of manufacturing and testing facilities in Oberkochen and Wetzlar, Germany. Our relationship with
Carl Zeiss SMT GmbH is structured as a strategic alliance that is run under the principle of \u2018two companies, one
business\u2019 and is focused on continuous innovation and improvement of operational excellence in the lithography
business.
We have a 24.9% interest in Carl Zeiss SMT Holding GmbH & Co. KG (ultimate parent is Carl Zeiss AG), which owns
100% of the shares in Carl Zeiss SMT GmbH. Based on the 24.9% investment, Carl Zeiss SMT Holding GmbH & Co.
KG and its subsidiaries are considered related parties.
We have had several framework agreements in place with Carl Zeiss SMT GmbH since 1997.
2021 Framework Agreement
We entered into a new framework agreement in September 2021 with Carl Zeiss SMT GmbH, with effect as of the
beginning of 2021. This agreement, which we refer to as the 2021 framework agreement, replaced our key existing
framework agreements and continues our strategic alliance to meet end customer demand. The key components to
the framework agreement are:
\u2022 A behavior and interaction model that fosters mutual respect and understanding
\u2022 A governance model that enables both companies to become more effective and aligned in their decision-making
and the execution of the strategy in the business via mutual approval on (i) certain investment decisions affecting
the lithography business, and (ii) the requirements of all products supplied by Carl Zeiss SMT GmbH
\u2022 New variable pricing model for purchases of products and services determined by the relevant annual financial
performance of both ASML and Carl Zeiss SMT GmbH in the lithography business
\u2022 Cash support via additional prepayments on product deliveries to ensure Carl Zeiss SMT GmbH a minimum
adjusted free cash flow floor in an annual period, if certain criteria are met
\u2022 A commitment from ASML to finance the capital expenditures of Carl Zeiss SMT GmbH up to \u20ac1\u00a0billion if Carl Zeiss
SMT GmbH's investments required to execute on the lithography business roadmap exceed certain thresholds,
measured annually
The financing takes place through loan agreements, with the key terms being:
\u2022 Ten years term loans with linear annual repayment after a three years-year grace period
\u2022 Interest rate subject to a floor of 0.01% and a cap of 1%
\u2022 Voluntary repayment option without penalty
\u2022 The loan is secured by a parental guarantee from Zeiss AG
As of December 31, 2023, we have financed a total amount of \u20ac912.4\u00a0million (December 31, 2022: \u20ac364.4\u00a0million)
through this loan agreement. This loan to Carl Zeiss SMT GmbH is valued at amortized cost and presented within the
Consolidated Balance Sheets as Loan receivable.
Transition from previous agreements
In 2016, we agreed with Carl Zeiss SMT GmbH to support their R&D costs, capital expenditures and supply chain
investments, in respect of EUV 0.55 NA (High NA). With our new framework agreement, these payments will no
longer be made starting in 2021. We paid \u20ac969.1\u00a0million prior to the effective amendment date of the new framework
agreement, of which \u20ac305.5\u00a0million relating to R&D costs, which was not to be repaid, and \u20ac663.6\u00a0million relating to
capital expenditures and supply chain investments. The method of repayment for the capital expenditure and supply
chain investment support has been converted to be repaid annually to ASML between 2021 and 2032. This amount
is presented within Other assets as Advanced payments to Carl Zeiss SMT GmbH. The new framework agreement
does not change the risk associated with these assets.
The cash outflows from ASML in the new variable pricing model for purchases of products and services was
determined to currently have two elements. The first is cash outflows for purchasing products and services reflected
in our inventory valuation and cost of sales. The second consists of R&D funding for High NA to Carl Zeiss SMT
GmbH, for which these costs are presented within Research and development costs. For 2023, the related R&D
funding amounted to \u20ac67.6\u00a0million (2022: \u20ac76.6\u00a0million; 2021: \u20ac61.2\u00a0million).
In addition to the High NA support, we make non-interest bearing advance payments to support Carl Zeiss SMT
GmbH\u2019s work-in-process. These payments are made to secure optical column deliveries and these advance
payments are settled through future lens or optical column deliveries, and are also presented in Other Assets. The
new framework agreement does not change our right to settle the previously paid amounts and does not change the
risk associated with these assets. We will continue to support Carl Zeiss SMT GmbH\u2019s work-in-process under the
new framework agreement through prepayments on product deliveries.
The below table shows the outstanding balances with Carl Zeiss SMT Holding GmbH & Co. KG and its subsidiaries in
our Consolidated Statement of Financial Position:
Year ended December 31 (\u20ac, in millions)
2022
2023
Advance payments included in Other assets
1,100.3
1,182.7
Advance payments included in Property, plant and equipment
70.0
\u2014
Loan receivable
364.4
912.4
Investment agreement for 24.9% equity
923.6
919.6
Accounts receivable
\u2014
7.8
Accounts payable
269.2
4.0
Cost to be paid included in Accrued and other liabilities
111.2
199.9
The total purchases from Carl Zeiss SMT Holding GmbH & Co. KG and its subsidiaries are as follows:
Year ended December 31 (\u20ac, in millions)
2021
2022
2023
Total purchases
2,070.3
2,693.6
3,325.9
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-661": { "value": "
27 . Subsidiaries and Associates
Details of our subsidiaries and associates at December 31, 2023 are as follows:
Legal Entity
Country of Incorporation
Subsidiaries of ASML Holding NV 1 :\u00a0
ASML Belgium BV
Belgium (Essen)
Hermes Microvision Co., Ltd. (Beijing)
China (Beijing)
ASML (Shanghai) Electrical Equipment Co. Ltd.
China (Shanghai)
ASML (Beijing) Equipment Repair Company Limited
China (Beijing)
ASML (Shanghai) Lithography Facilities Science and Technology Co. Ltd.
China (Shanghai)
Cymer Semiconductor Equipment (Shanghai) Co. Ltd.
China (Shanghai)
Hermes Microvision (Shanghai) Co., Ltd
China (Shanghai)
Brion Technologies (Shenzhen) Co. Ltd.
China (Shenzhen)
ASML France S.a.r.l.
France (Bernin)
ASML Verwaltungs GmbH i.l.
Germany (Berlin)
ASML Berlin GmbH (formerly Berliner Glas GmbH)
Germany (Berlin)
ASML Germany GmbH
Germany (Dresden)
ASML Participations Germany GmbH
Germany (Dresden)
ASML Hong Kong Ltd.
Hong Kong SAR
ASML Ireland Ltd.
Ireland (Dublin)
ASML Israel (2001) Ltd.
Israel (Kiryat Gat)
ASML Italy S.r.l.
Italy (Avezzano)
ASML Japan Co. Ltd.
Japan (Tokyo)
Cymer Japan, Inc.
Japan (Tokyo)
ASML Equipment Malaysia Sdn. Bhd.
Malaysia (Georgetown, Pulau Pinang)
Cymer BV
Netherlands (Veldhoven)
ASML Netherlands BV
Netherlands (Veldhoven)
ASML Trading BV
Netherlands (Veldhoven)
Hermes Microvision Incorporated BV
Netherlands (Veldhoven)
ASML Singapore Pte. Ltd.
Singapore
Cymer Singapore Pte Ltd.
Singapore
ASML Korea Co. Ltd.
South Korea (Gyeonggi-Do)
Legal Entity
Country of Incorporation
ASML Repair Center Korea Ltd.
South Korea (Gyeonggi-Do)
Cymer Korea, Inc.
South Korea (Gyeonggi-Do)
ASML Taiwan Ltd.
Taiwan (Hsinchu City)
ASML Technology Taiwan Ltd.
Taiwan (Hsinchu City)
Cymer Southeast Asia Ltd.
Taiwan (Hsinchu City)
ASML (UK) Ltd.
UK (Edinburgh (Scotland))
Cymer, LLC
US (Carson City, Nevada)
Hermes Microvision, LLC
US (Los Angeles, California)
EO Technical Solutions LLC
US (Vancouver, Washington)
ASML US, LLC
US (Wilmington, Delaware)
ASML US, LP
US (Wilmington, Delaware)
Associates and other entities in which ASML Holding NV has an interest:
Carl Zeiss SMT Holding GmbH & Co. KG (24.9%)
Germany (Oberkochen)
DeeptechXL Fund I Co\u00f6peratief U.A. (18.06%)
Netherlands
HighTechXL Holding BV (17.65%)
Netherlands
HighTechXL Group BV (31.97%)
Netherlands
SecOp BV (0.58%)
Netherlands
1. All of our subsidiaries are (directly or indirectly) wholly-owned.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-662": { "value": "
28. Board of Management and Supervisory Board Remuneration
The remuneration of the members of the Board of Management based on incurred accounting expenses in 2023, 2022 and 2021 was as follows (amounts are in \u20ac thousands):
Board of
Management
Financial
Year
Base salary
Pension
Other benefits
Total fixed
% Fixed
STI
LTI
Total variable
% Variable
Total
Remuneration
Relative
proportion fixed
vs. variable
P.T.F.M. Wennink 1
2023
1,040
248
61
1,349
22.7%
1,400
3,192
4,592
77.3%
5,941
0.29
2022
1,020
206
58
1,284
30.0%
961
2,035
2,996
70.0%
4,280
0.43
2021
1,020
206
57
1,283
26.6%
1,098
2,439
3,537
73.4%
4,820
0.36
M.A. van den Brink 1
2023
1,040
248
59
1,347
22.7%
1,400
3,192
4,592
77.3%
5,939
0.29
2022
1,020
206
57
1,283
30.0%
961
2,035
2,996
70.0%
4,279
0.43
2021
1,020
206
56
1,282
26.6%
1,098
2,439
3,537
73.4%
4,819
0.36
F.J.M. Schneider-Maunoury
2023
725
148
45
918
25.7%
883
1,773
2,656
74.3%
3,574
0.35
2022
694
141
36
871
30.6%
619
1,354
1,973
69.4%
2,844
0.44
2021
694
115
36
845
26.8%
747
1,566
2,313
73.2%
3,158
0.37
R.J.M. Dassen
2023
725
121
56
902
25.4%
883
1,773
2,656
74.6%
3,558
0.34
2022
694
116
51
861
30.4%
619
1,354
1,973
69.6%
2,834
0.44
2021
694
115
51
860
22.6%
747
2,193
2,940
77.4%
3,800
0.29
C.D. Fouquet
2023
725
82
56
863
24.5%
883
1,773
2,656
75.5%
3,519
0.32
2022
694
78
53
825
29.5%
619
1,354
1,973
70.5%
2,798
0.42
2021
694
78
52
824
26.3%
747
1,566
2,313
73.7%
3,137
0.36
W.R. Allan 2
2023
492
82
38
612
29.6%
599
860
3
1,459
70.4%
2,071
0.42
Total Board of Management
2023
4,747
929
315
5,991
24.4%
6,048
12,563
18,611
75.6%
24,602
0.32
2022
4,122
747
255
5,124
30.1%
3,779
8,132
11,911
69.9%
17,035
0.43
2021
4,122
720
252
5,094
25.8%
4,437
10,203
14,640
74.2%
19,734
0.35
1. On November 30, 2023 it was announced that Mr. Wennink and Mr. van den Brink will retire as Presidents of ASML on April, 24 2024 upon completion of their current appointment terms. Mr. Wennink and Mr. van den Brink will remain entitled to performance shares granted under the LTI plans
in 2021, 2022 and 2023, which will vest in accordance with the relevant performance criteria as stated in the grant letters. All LTI expenses for the running LTI plans are accounted in 2023 and 2024 over the remaining service period, since no services are provided beyond the end of the service
period in 2024. For comparison purposes, if Mr. Wennink's and Mr. van den Brink were to remain in service, their normalized LTI expense would be \u20ac2,575 thousand each in 2023.
2. Wayne R. Allan was appointed as a BoM member on April 26, 2023.
3. Wayne R. Allan\u2019s 2023 LTI expense is based on the signed grant letter dated January 27, 2023, adopted by the terms and conditions as applicable to other Board of Management members subject to performance and service criteria within 3 years vesting period. Although not a member of the
Board of Management at the grant date, Wayne R. Allan received a grant on January 27, 2023 in anticipation of the appointment as a member of the Board of Management.
The remuneration reported as part of the LTI (share awards) is based on costs incurred under accounting values EU-IFRS. The costs of share awards are charged to the Consolidated Statement of Profit or Loss over the three-year vesting
period based on the number of awards expected to vest for non-market-based elements. For the first two years, we apply the maximum achievable number of share awards, and in the final performance year of the awards we update this
estimate for the non-market performance conditions to the best estimated number of awards which are anticipated to vest. Any difference between the amount based on the best estimate of achievable number of shares awards and the
amount based on the actual number of share awards that vest, is taken into account in the Consolidated Statement of Profit or Loss in the financial year in which the share awards vest. Market-based elements are accounted at target.
F.J. van Hout is no longer part of the Board of Management as he retired from ASML in 2021.
Former Board of Management
Financial
Year
Base salary
Pension
Other benefits
Total fixed
% Fixed
STI
LTI
Total variable
% Variable
Total
Remuneration
Relative
proportion fixed
vs. variable
F.J. van Hout 1
2021
231
47
16
294
11.4%
243
2,036
2,279
88.6%
2,573
0.13
1. The 2021 total remuneration of F.J. van Hout excluded an estimated tax levy payable to the Dutch tax authorities by the Company on termination benefits pursuant to article 32bb of the Dutch Wage Tax Act.
Performance-based share-based remuneration for current members of the Board of Management is disclosed in the table below. Fractional shares are rounded down to full shares for reporting purposes.
Market based element
Non-Market based element
Board of Management
Grant date
Status
Full control
Number of
shares at target
Fair value at
grant date
Number of
shares at target
Fair value at
grant date
Total number of\u00a0
shares at target
Total number of
shares at
maximum (200%)
Vesting date
Number of
vested shares
on publication
date
Year-end
closing share
price in year of
vesting
End of lock-up
date
P.T.F.M. Wennink
1/27/23
Conditional
No
1,049
901.9
2,447
603.4
3,496
6,991
1/1/26
n/a
n/a
1/1/28
4/29/22
Conditional
No
709
596.0
1,655
533.5
2,364
4,727
1/1/25
n/a
n/a
1/1/27
1/22/21
Conditional 1
No
1,053
635.6
2,455
454.9
3,508
7,016
1/1/24
5,531
681.7
1/1/26
1/24/20
Unconditional
No
1,387
286.9
3,235
263.7
4,622
9,245
1/1/23
8,420
503.8
1/1/25
7/19/19
Unconditional
No
2,217
245.4
5,173
194.4
7,390
14,780
1/1/22
13,326
706.7
1/1/24
M.A. van den Brink
1/27/23
Conditional
No
1,049
901.9
2,447
603.4
3,496
6,991
1/1/26
n/a
n/a
1/1/28
4/29/22
Conditional
No
709
596.0
1,655
533.5
2,364
4,727
1/1/25
n/a
n/a
1/1/27
1/22/21
Conditional 1
No
1,053
635.6
2,455
454.9
3,508
7,016
1/1/24
5,531
681.7
1/1/26
1/24/20
Unconditional
No
1,387
286.9
3,235
263.7
4,622
9,245
1/1/23
8,420
503.8
1/1/25
7/19/19
Unconditional
No
2,217
245.4
5,173
194.4
7,390
14,780
1/1/22
13,326
706.7
1/1/24
F.J.M. Schneider-Maunoury
1/27/23
Conditional
No
731
901.9
1,706
603.4
2,437
4,874
1/1/26
n/a
n/a
1/1/28
4/29/22
Conditional
No
483
596.0
1,126
533.5
1,609
3,217
1/1/25
n/a
n/a
1/1/27
1/22/21
Conditional 1
No
717
635.6
1,670
454.9
2,387
4,774
1/1/24
3,763
681.7
1/1/26
1/24/20
Unconditional
No
858
286.9
2,001
263.7
2,859
5,718
1/1/23
5,208
503.8
1/1/25
7/19/19
Unconditional
No
1,371
245.4
3,198
194.4
4,569
9,137
1/1/22
8,239
706.7
1/1/24
R.J.M. Dassen
1/27/23
Conditional
No
731
901.9
1,706
603.4
2,437
4,874
1/1/26
n/a
n/a
1/1/28
4/29/22
Conditional
No
483
596.0
1,126
533.5
1,609
3,217
1/1/25
n/a
n/a
1/1/27
1/22/21
Conditional 1
No
717
635.6
1,670
454.9
2,387
4,774
1/1/24
3,763
681.7
1/1/26
1/24/20
Unconditional
No
858
286.9
2,001
263.7
2,859
5,718
1/1/23
5,208
503.8
1/1/25
7/19/19
Unconditional
No
1,371
245.4
3,198
194.4
4,569
9,137
1/1/22
8,239
706.7
1/1/24
1/25/19
Unconditional
No
3,000
169.0
7,000
148.3
10,000
20,000
1/1/22
18,032
706.7
1/1/24
C.D. Fouquet
1/27/23
Conditional
No
731
901.9
1,706
603.4
2,437
4,874
1/1/26
n/a
n/a
1/1/28
4/29/22
Conditional
No
483
596.0
1,126
533.5
1,609
3,217
1/1/25
n/a
n/a
1/1/27
1/22/21
Conditional 1
No
717
635.6
1,670
454.9
2,387
4,774
1/1/24
3,763
681.7
1/1/26
1/24/20
Unconditional
No
858
286.9
2,001
263.7
2,859
5,718
1/1/23
5,208
503.8
1/1/25
7/19/19
Unconditional
No
1,371
245.4
3,198
194.4
4,569
9,137
1/1/22
8,239
706.7
1/1/24
W.R. Allan 2
1/27/23
Conditional
No
731
901.9
1,706
603.4
2,437
4,874
1/1/26
n/a
n/a
1/1/28
1. Wayne R. Allan was appointed as a BoM member on April 26, 2023. His conditionally granted shares are based on the signed grant letter dated January 27, 2023, adopted by the terms and conditions as applicable to other Board of Management members subject to performance and service\u00a0 \u00a0 \u00a0
criteria within 3 years vesting period. Although not a member of the Board of Management at the grant date, Wayne R. Allan received a grant on January 27, 2023 in anticipation of the appointment as a member of the Board of Management.
Performance-based share-based remuneration for former members of the Board of Management is disclosed in below table. Fractional shares are rounded down to full shares for reporting purposes.
Market-based element
Non-market-based elements
Former Board of Management
Grant date
Status
Full control
Number of
shares at target
Fair value at
grant date
Number of
shares at target
Fair value at
grant date
Total number of\u00a0
shares at target
Total number of
shares at
maximum
(200%)
Vesting date
Number of
vested shares
on publication
date
Year-end
closing share
price in year of
vesting
End of lock-up
date
F.J. van Hout
1/22/21
Conditional 1
No
239
635.6
557
454.9
796
1,592
1/1/24
1,254.9
681.7
1/1/26
1/24/20
Unconditional
No
858
286.9
2,001
263.7
2,859
5,718
1/1/23
5,208
503.8
1/1/25
7/19/19
Unconditional
No
1,371
245.4
3,198
194.4
4,569
9,137
1/1/22
8,239
706.7
1/1/24
No (personal) loans have been granted to the members of the Board of Management or the Supervisory Board and no guarantees or the like have been granted in favor of any of the members of the Board of Management and the
Supervisory Board.
No severance payments were granted to members of the Board of Management and the Supervisory Board in 2023 and no variable remuneration has been clawed back.
Remuneration of the Supervisory Board in 2023
Overview of the remuneration of the Supervisory Board members based on incurred accounting expenses over the last five years (amounts are in \u20ac thousands):
Membership fees
2023
Committee fees
2023
Allowances
2023 1
Proportion fixed
vs. variable 2023
Total
remuneration
2023
Total remuneration
2022
Total remuneration
2021
Total remuneration
2020
Total remuneration
2019
T.L. Kelly
79
37
21
100:0
137
126
107
88
101
A.P. Aris
99
47
6
100:0
152
144
127
95
98
B.M. Conix
79
29
1
100:0
109
99
63
n/a
n/a
D.M. Durcan
79
37
21
100:0
137
126
112
57
n/a
D.W.A. East
79
34
6
100:0
119
99
93
59
n/a
N.S. Andersen 2
95
27
1
100:0
123
n/a
n/a
n/a
n/a
J.P. de Kreij 3
55
29
1
100:0
85
n/a
n/a
n/a
n/a
A.F.M. Everke
79
24
1
100:0
104
66
n/a
n/a
n/a
A.L. Steegen
79
24
6
100:0
109
66
n/a
n/a
n/a
Total
723
288
64
100:0
1,075
726
502
299
199
1. Allowances consist of fixed-expense allowances and allowances for intercontinental meetings.
2. Appointed as chair of the Supervisory Board at the AGM on April 26, 2023, also appointed as chair of the Selection and Nomination Committee.
3. Appointed as member of the Supervisory Board at the AGM on April 26, 2023, also appointed as chair of the Audit Committee and member of the Remuneration Committee.
No pay has been granted in 2023 pursuant to the 'Remuneration in special circumstances clause' as included in the 2023 Remuneration Policy for the Supervisory Board. No variable pay has been granted to the current and former
members of the Supervisory Board during the last five years. The remuneration of the Supervisory Board is not directly linked to the performance of ASML, in line with the remuneration principles set out in the 2023 Remuneration Policy for
the Supervisory Board.
Overview of the remuneration awarded to the former Supervisory Board members in 2023, 2022 and 2021 (amounts are in \u20ac thousands):
Membership fees 2023
Committee fees 2023
Allowances 2023 1
Proportion fixed vs.
variable 2023
Total remuneration 2023
Total remuneration 2022
Total remuneration 2021
G.J. Kleisterlee 2
43
17
1
100:0
61
190
178
R.D. Schwalb 2
24
13
\u2014
100:0
37
116
113
J.M.C. Stork
n/a
n/a
n/a
n/a
n/a
40
113
D.A. Grose
n/a
n/a
n/a
n/a
n/a
n/a
36
C.M.S. Smits Nusteling
n/a
n/a
n/a
n/a
n/a
n/a
31
Total
67
30
1
100:0
98
346
471
1. Allowances consist of fixed-expense allowances and allowances for intercontinental meetings.
2. Stepped down per the AGM on April 26, 2023.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-663": { "value": "
29 . Principal accountant fees and services
KPMG has served as our independent auditor for the years ended December\u00a031, 2023 and 2022 . The following table
sets out the aggregate fees for professional audit services and other services rendered by KPMG and their member
firms and affiliates in 2023 and 2022 :
Year ended December 31
2022
2023
(\u20ac, in thousands)
KPMG
Accountants
NV
KPMG
Network
Total
KPMG
Accountants
NV
KPMG
Network
Total
Audit fees
3,203
1,064
4,267
3,509
1,152
4,661
Audit-related fees
150
\u2014
150
196
\u2014
196
Tax fees
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
All other fees
47
9
56
28
11
39
Principal accountant fees
3,400
1,073
4,473
3,733
1,163
4,896
Audit fees and audit-related fees
Our independent registered public accounting firm is KPMG Accountants NV (KPMG), Amstelveen, The Netherlands,
Auditor Firm ID: 1012. Audit fees relate to the audit of the Financial Statements as set out in\u00a0this Annual
Report,\u00a0certain quarterly procedures, services related to offering memoranda, as well as our statutory and regulatory
filings of our subsidiaries. These fees relate to the audit of the respective Financial Statements, regardless of whether
the work was performed during the financial year. Other audit-related fees are related to assurance services on non-
financial information.
All other fees relate to certain agreed-upon procedures that are requested by the Supervisory Board or external
parties.
All audit fees, audit-related fees and permitted services that the independent auditor provides are subject to pre-
approval by the Audit Committee. The Audit Committee pre-approved all audit and non-audit services and 100% of
the external audit plan and audit fees for the years 2023 and 2022 .
The Audit Committee monitors compliance with the Dutch, EU regulation and SEC rules on non-audit services
provided by an independent auditor, which outlines strict separation of audit and advisory services for Dutch public
interest entities.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-664": { "value": "
30 . Subsequent events
Subsequent events were evaluated up to February\u00a014, 2024 , which is the date the Consolidated Financial
Statements included in this Annual Report were approved.
On January\u00a024, 2024 a total dividend for the year 2023 of \u20ac6.10 per ordinary share was announced. Subsequently,
an interim dividend of \u20ac1.45 per ordinary share will be made payable on February\u00a014, 2024. Recognizing this interim
dividend and the two interim dividends of \u20ac1.45 per ordinary share paid in 2023, this leads to a final dividend
proposal to the General Meeting of \u20ac1.75 per ordinary share.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f-665": { "value": "6.10", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } } } }