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1. General information / summary of general accounting policies
ASML is a leading supplier to the semiconductor industry. We provide chipmakers with hardware, software and
services to mass produce the patterns of integrated circuits (microchips). Together with our partners, we drive the
advancement of more affordable, more powerful and more energy-efficient microchips. We enable groundbreaking
technology to solve some of humanity\u2019s toughest challenges 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 more than 44,000 employees (FTEs) . Our principal operations are in EMEA, North America and Asia.
The registered office of ASML Holding N.V. 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 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\u00a025, 2026 and will be
filed at the Trade Register of the Chamber of Commerce in Eindhoven within eight days after adoption by the 2026
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 362.8 and 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. ASML
will continue to monitor the impacts of economic implications and incorporate them into accounting 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 judgments and estimates in the
preparation of our Consolidated financial statements. Our most critical accounting estimates relate to capitalization of
development expenditures (see Note 12 Intangible assets, net) and fair value measurement of equity investments
(see Note 9 Equity investments and Note 25 Financial risk management).
Principles of consolidation
The Consolidated financial statements include the Financial statements of ASML Holding N.V. 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 Eurozone 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
We have applied the following standards and amendments for the first time for the annual reporting period
commencing 1 January 2025:
\u2022 Lack of exchangeability \u2013 Amendments to IAS 21
The amendments did not have any material impact on the amounts recognized in prior periods and are not expected
to significantly affect the current or future periods.
New EU-IFRS accounting standards and interpretations issued but not adopted
The new and amended standards and interpretations that are issued, but not yet effective, up to the date of issuance
of the Consolidated financial statements, and for which a material effect is expected, are disclosed below. We intend
to adopt these new and amended standards and interpretations, if applicable, when they become effective.
IFRS 18 Presentation and Disclosure in Financial Statements
IFRS 18 replaces IAS 1 Presentation of Financial Statements. IFRS 18 introduces new requirements for presentation
within the statement of profit or loss, including specified totals and subtotals. Furthermore, entities are required to
classify all income and expenses within the statement of profit or loss into one of five categories: operating, investing,
financing, income taxes and discontinued operations, whereof the first three are new. The standard requires
disclosure of management-defined performance measures, subtotals of income and expenses, and it also includes
new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the
primary financial statements and the notes.
In addition, amendments have been made to IAS 7 Statement of Cash Flows, which include changing the starting
point for determining cash flows from operations under the indirect method, from \u2018profit or loss\u2019 to \u2018operating profit or
loss\u2019 and removing the optionality around classification of cash flows from dividends and interest. In addition, there
are consequential amendments to several other standards. IFRS 18, and the amendments to the other standards, are
effective for reporting periods beginning on or after 1 January 2027, but earlier application is permitted and must be
disclosed. IFRS 18 will apply retrospectively.
We are currently assessing all impacts the amendments will have on the primary financial statements and notes to the
Consolidated financial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-632": { "value": "ASML is a leading supplier to the semiconductor industry. We provide chipmakers with hardware, software and services to mass produce the patterns of integrated circuits (microchips). Together with our partners, we drive the advancement of more affordable, more powerful and more energy-efficient microchips. We enable groundbreaking technology to solve some of humanity\u2019s toughest challenges 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 more than 44,000 employees (FTEs) . Our principal operations are in EMEA, North America and Asia.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-633": { "value": "ASML Holding N.V.", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-634": { "value": "N.V.", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-635": { "value": "De Run 6501, Veldhoven, the Netherlands", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-636": { "value": "De Run 6501, Veldhoven, the Netherlands", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-637": { "value": "the Netherlands", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-638": { "value": "the Netherlands", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-639": { "value": "
Our Financial Statements were authorized for issuance by the Board of Management on February\u00a025, 2026 and will be
filed at the Trade Register of the Chamber of Commerce in Eindhoven within eight days after adoption by the 2026
AGM.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-640": { "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 362.8 and 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-641": { "value": "
These Consolidated financial statements, prepared for statutory purposes, have been prepared in accordance with
EU-IFRS and also comply with Article 362.8 and 362.9 of Book 2 of the Dutch Civil Code.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-642": { "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. ASML
will continue to monitor the impacts of economic implications and incorporate them into accounting 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 judgments and estimates in the
preparation of our Consolidated financial statements. Our most critical accounting estimates relate to capitalization of
development expenditures (see Note 12 Intangible assets, net) and fair value measurement of equity investments
(see Note 9 Equity investments and Note 25 Financial risk management).", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-643": { "value": "
Principles of consolidation
The Consolidated financial statements include the Financial statements of ASML Holding N.V. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-646": { "value": "
Foreign currency translation
The financial information for subsidiaries with a functional currency outside the Eurozone 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.
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 generally obtain a right to payment for our systems through a reservation of a
production slot and/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 delivery or completion of the service unless
described otherwise. The payment is typically due 15\u201345 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 purchase agreements, we may also offer free goods or
services and credits that can be used toward 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
the 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 that the customer will exercise
the option. Revenue will be recognized in line with the nature of the related goods or services. If it is subsequently
determined that 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 the 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:
\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 the 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.
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. If
material, 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\u00a0terms
New systems
New systems sales include i-line, KrF, ArF dry, ArF immersion, NXE and EXE-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 integrated system meets
its standard specifications and any additional technical and performance criteria agreed
with the customer.
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. 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, or the systems are considered to have alternative use.
Used systems
We have no repurchase commitments in our general sales terms and conditions;
however, we may 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 \u2018New systems\u2019.
Goods or services
Nature, timing of satisfying the performance obligations and significant
payment\u00a0terms
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, and therefore resulting in
transfer of control over the period of installation. The method of measuring progress is
based on what best depicts the satisfaction of our obligation in transferring control.
This is generally based on either the cost incurred method, which is estimated using
labor hours, or the value transferred method, which is estimated using system
performance measurements. 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
If the installation of new products is determined not to be a separate performance
obligation or if there is not a sufficient established history of acceptance on FAT, a new
product is considered to be a \u201cnew product introduction\".
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 if 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\u00a0terms
Time-based licenses and
related services
Time-based licenses relate to software licenses and the related services which are sold
for a period of time. The licenses and the related services 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 number 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.
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 for 3
months or less at the date of acquisition.
Investments with original maturities at the date of acquisition greater than three months and less than one year 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 immaterial interest rate risk.
Accounting policy
Accounts receivable are initially 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/or ensuring no continuing involvement in the transferred 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.
Accounting policy
Inventory costs approximate costs determined on the first-in first-out basis. Our inventory values comprise
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, some of our fixed overhead costs are not included in the cost of inventory;
instead, they are 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 allowance 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 and work-in-progress and finished product levels to determine the amount of
defective, obsolete or excess inventory.
Accounting Policy
We apply the fair value through other comprehensive income option to measure investments which are considered
strategic and add value to ASML\u2019s activities. There is no subsequent recycling of fair value gains and losses to profit
or loss following the derecognition of investments if elected to be classified and measured as fair value through other
comprehensive income. However, the cumulative gain or loss is transferred within equity to retained earnings on
derecognition of such equity instruments. Dividends from such investments are recognized in the Consolidated
statement of profit or loss when ASML\u2019s right to receive payments is established
Accounting Policy
Equity investments which we are able to exercise significant influence over 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 11.1 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.
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.
Accounting policy
Intangible assets include internally-generated intangible assets (primarily development expenditures), 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 \u2013 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
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. Government grants related to assets are recognized where there is reasonable assurance
that the grants will be received and that we will comply with the conditions attached to them. Government grants are
presented as a deduction of the carrying amount of the asset they relate to and recognized in the Consolidated
statement of profit or loss on a systematic basis over the useful life of the asset.
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
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
Accounting policy
We determine whether an arrangement contains a lease at inception. Leases are included in Right-of-use assets,
Accrued & other current liabilities and Accrued & other non-current liabilities in our Consolidated statement of
financial position .
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. Depreciation charges 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.
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.
Short-term borrowings comprise commercial paper issued under the Euro Commercial Paper (ECP) program. We
classify borrowings as short-term when the group does not have an unconditional right to defer settlement of the
liability for at least 12 months after the reporting period. Short-term borrowings are initially recognized at the amount
of proceeds received and subsequently measured at amortized cost using the effective interest method. Interest on
ECP notes is typically prepaid and deducted from the proceeds at issuance, resulting in a discounted carrying
amount. The amortization of this discount is recognized as interest expense in the Consolidated statement of profit
or loss over the term of the note. Net proceeds from the issuance of borrowings and the repayment of commercial
paper are presented on a gross basis within the cash flows from financing activities in the Consolidated statement of
cash flows.
Interest accruals and payments relating to long-term debt are accounted for as part of Accrued and other liabilities.
Interest and other costs are accrued and recognized with the passage of time over the agreed term, regardless of
when the actual payment of interest or other costs occurs.
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 toward 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.
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 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 the vesting period as necessary, with a final update/adjustment at vesting date. All share-based remuneration
expenses for equity-settled awards 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 profit or loss 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\u2013Scholes option valuation model. This Black\u2013
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
The employee\u2019s entitlements to a bonus under employee share purchase plans are accounted for on an accrual
basis. The shares for employee share 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.
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 for the tax effect of operating loss and tax credit carry forwards as well as for tax
consequences attributable to differences between the balance sheet carrying amounts of assets and liabilities and
their respective tax basis. 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 unless they give rise to equal taxable and
deductible temporary differences.
Recoverability 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 OCI or 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\u2019s best estimate of the underlying risk.
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 from the ordinary shares.
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 a 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 fair value through other comprehensive income
For details on the accounting policy principles of this category, reference is made to Note 9 Equity investments.
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 and fair value through other comprehensive
income, are assessed using an \u2018expected credit loss\u2019 (ECL) model at 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.
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 statement 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, or 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:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-645": { "value": "
Foreign currency translation
The financial information for subsidiaries with a functional currency outside the Eurozone 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.
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 exposed to fluctuations in the exchanges rates of the US
dollar, Japanese yen, the Taiwanese dollar, the South Korean won and the 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)
2024
2025
Impact\u00a0on net
income
Impact\u00a0on
equity
Impact\u00a0on net
income
Impact\u00a0on
equity
US dollar
10.3
81.3
1.1
88.2
Japanese yen
(30.4)
(0.4)
(23.2)
7.4
Taiwanese dollar
(7.9)
\u2014
(2.3)
\u2014
South Korean won
(11.4)
\u2014
21.8
\u2014
Chinese yuan
1.7
\u2014
(1.2)
\u2014
Other currencies
(0.8)
\u2014
2.2
\u2014
Total
(38.5)
80.9
(1.6)
95.6
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 2025 . The
negative effect on net income as presented in the table above for 2025 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 2025 compared to 2024 for both US dollar and Japanese yen is mainly the
result of the change in outstanding cash flow hedges.
A 10.0% weakening of the foreign currencies against the euro, would have an approximately 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\u00a0hedge these exposures through the use of forward foreign exchange contracts.
Foreign exchange contracts
The following table details the notional principal amounts of the outstanding forward foreign exchange contracts.
Year ended December 31 (in billions)
2024
2025
US dollar (USD)
1.0
1.6
Japanese yen (JPY)
1.1
39.7
Taiwanese dollar (TWD)
27.6
18.0
South Korean won (KRW)
66.4
144.9
Chinese yuan (CNY)
1.1
1.1
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 other comprehensive income (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 2025, we recognized a transfer to net income of \u20ac13.8\u00a0million loss ( 2024: \u20ac8.9 million gain; 2023 : \u20ac0.6 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 \u20ac65.1 million gain in the
Consolidated statement of profit or loss resulting from derivative financial instruments measured at fair value through
profit or loss ( 2024: \u20ac31.4 million gain; 2023: \u20ac52.4 million gain), 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
The following table details the anticipated outstanding accumulated unrealized gains and losses in OCI from financial
instruments for both foreign currency denominated forecasted purchase and sales transactions. All amounts related
to the purchase transactions are expected to be released over the next 12 months and will offset the euro equivalent
of foreign currency denominated forecasted purchase transactions.
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Purchase transactions
(8.9)
25.6
(62.5)
Net of taxes
(7.6)
21.7
(52.9)
The effectiveness of all contracts for which we apply hedge accounting is monitored on a quarterly basis. Potential
sources of hedge ineffectiveness primarily arise from mismatches in nominal amounts or differences in the timing of
settlement between derivative instruments and the underlying exposures. During 2025, 2024 and 2023, no ineffective
hedge relationships were recognized.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-647": { "value": "
Foreign currency translation
The financial information for subsidiaries with a functional currency outside the Eurozone 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-644": { "value": "
Foreign currency translation
The financial information for subsidiaries with a functional currency outside the Eurozone 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:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-648": { "value": "
New EU-IFRS accounting standards and interpretations adopted
We have applied the following standards and amendments for the first time for the annual reporting period
commencing 1 January 2025:
\u2022 Lack of exchangeability \u2013 Amendments to IAS 21
The amendments did not have any material impact on the amounts recognized in prior periods and are not expected
to significantly affect the current or future periods.
New EU-IFRS accounting standards and interpretations issued but not adopted
The new and amended standards and interpretations that are issued, but not yet effective, up to the date of issuance
of the Consolidated financial statements, and for which a material effect is expected, are disclosed below. We intend
to adopt these new and amended standards and interpretations, if applicable, when they become effective.
IFRS 18 Presentation and Disclosure in Financial Statements
IFRS 18 replaces IAS 1 Presentation of Financial Statements. IFRS 18 introduces new requirements for presentation
within the statement of profit or loss, including specified totals and subtotals. Furthermore, entities are required to
classify all income and expenses within the statement of profit or loss into one of five categories: operating, investing,
financing, income taxes and discontinued operations, whereof the first three are new. The standard requires
disclosure of management-defined performance measures, subtotals of income and expenses, and it also includes
new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the
primary financial statements and the notes.
In addition, amendments have been made to IAS 7 Statement of Cash Flows, which include changing the starting
point for determining cash flows from operations under the indirect method, from \u2018profit or loss\u2019 to \u2018operating profit or
loss\u2019 and removing the optionality around classification of cash flows from dividends and interest. In addition, there
are consequential amendments to several other standards. IFRS 18, and the amendments to the other standards, are
effective for reporting periods beginning on or after 1 January 2027, but earlier application is permitted and must be
disclosed. IFRS 18 will apply retrospectively.
We are currently assessing all impacts the amendments will have on the primary financial statements and notes to the
Consolidated financial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-649": { "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 generally obtain a right to payment for our systems through a reservation of a
production slot and/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 delivery or completion of the service unless
described otherwise. The payment is typically due 15\u201345 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 purchase agreements, we may also offer free goods or
services and credits that can be used toward 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
the 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 that the customer will exercise
the option. Revenue will be recognized in line with the nature of the related goods or services. If it is subsequently
determined that 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 the 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:
\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 the 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.
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. If
material, 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\u00a0terms
New systems
New systems sales include i-line, KrF, ArF dry, ArF immersion, NXE and EXE-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 integrated system meets
its standard specifications and any additional technical and performance criteria agreed
with the customer.
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. 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, or the systems are considered to have alternative use.
Used systems
We have no repurchase commitments in our general sales terms and conditions;
however, we may 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 \u2018New systems\u2019.
Goods or services
Nature, timing of satisfying the performance obligations and significant
payment\u00a0terms
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, and therefore resulting in
transfer of control over the period of installation. The method of measuring progress is
based on what best depicts the satisfaction of our obligation in transferring control.
This is generally based on either the cost incurred method, which is estimated using
labor hours, or the value transferred method, which is estimated using system
performance measurements. 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
If the installation of new products is determined not to be a separate performance
obligation or if there is not a sufficient established history of acceptance on FAT, a new
product is considered to be a \u201cnew product introduction\".
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 if 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\u00a0terms
Time-based licenses and
related services
Time-based licenses relate to software licenses and the related services which are sold
for a period of time. The licenses and the related services 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 number 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
2023
2024
2025
in units
in \u20ac millions
in units
in \u20ac millions
in units
in \u20ac millions
EXE
\u2014
\u2014
2
465.0
4
1,156.9
NXE
53
9,124.0
42
7,856.4
44
10,445.8
ArF immersion
125
9,017.4
129
9,667.0
131
10,311.4
ArF dry
32
780.2
28
774.4
16
427.0
KrF
184
2,202.5
152
1,991.2
78
1,001.3
I-line
55
278.4
65
369.2
54
307.3
Metrology & Inspection
151
536.1
165
645.5
208
824.6
Total
600
21,938.6
583
21,768.7
535
24,474.3
Net system sales per end-use were as follows:
Year ended December\u00a031
2023
2024
2025
in units
in \u20ac millions
in units
in \u20ac millions
in units
in \u20ac millions
Logic
439
15,984.7
399
13,195.1
364
16,054.1
Memory
161
5,953.9
184
8,573.6
171
8,420.2
Total
600
21,938.6
583
21,768.7
535
24,474.3
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 goods and services not yet recognized in revenue, as well
as deferred revenue from goods and services delivered, 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, and vice versa .
Significant changes in the contract assets and the contract liabilities balances during the periods are as follows.
Year ended December 31 (\u20ac,\u00a0in millions)
2024
2025
Contract assets
Contract liabilities
Contract assets
Contract liabilities
Balance at beginning of the year
240.1
16,266.5
320.6
18,196.2
Transferred from contract assets to accounts
receivables
(213.2)
\u2014
(294.4)
\u2014
Revenue recognized during the year ending in
contract assets
275.9
\u2014
649.7
\u2014
Revenue recognized that was included in contract
liabilities
\u2014
(9,047.5)
\u2014
(11,516.6)
Changes as a result of cumulative catch-up
adjustments arising from changes in estimates and
contract modifications
\u2014
(61.3)
\u2014
131.6
Remaining performance obligations for which
considerations have been received, or for which we
have an unconditional right to consideration
\u2014
11,483.4
\u2014
14,013.3
Transfer between contract assets and liabilities
17.8
17.8
(235.3)
(235.3)
Other
\u2014
(462.7)
\u2014
(1,216.6)
Total
320.6
18,196.2
440.6
19,372.6
The increase in the net contract liabilities to \u20ac18.9 billion as of December\u00a031, 2025 compared to \u20ac17.9 billion as of
December\u00a031, 2024 is mainly driven by an increase in down payments for goods and services which will be delivered
in the future. Cumulative catch-up adjustments recognized in our current year\u2019s revenue are due to updated estimates
for system volume, discounts and credits included in our volume purchase agreements. The increase in \u2018other\u2019,
compared to 2024, is mainly due to an increase of down payments refunded to customers during 2025. Refund
liabilities outstanding at the end of 2025 are presented as accrued and other liabilities in the Consolidated statement
of financial position.
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 cover up to five 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, as well as applicable export control restrictions. The volume purchase agreements may be subject to
modifications or changes in estimates, impacting the amount and timing of revenue recognition for the anticipated
revenues.
As of December\u00a031, 2025, the remaining performance obligations amount to \u20ac46.5 billion (December\u00a031, 2024 : \u20ac43.3
billion). The remaining performance obligations mainly include orders related to NXT immersion, NXE and EXE
lithography systems. We estimate that 65% ( December\u00a031, 2024: 59% ) of these anticipated revenues will be
recognized during the next 12 months.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-650": { "value": "
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 generally obtain a right to payment for our systems through a reservation of a
production slot and/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 delivery or completion of the service unless
described otherwise. The payment is typically due 15\u201345 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 purchase agreements, we may also offer free goods or
services and credits that can be used toward 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
the 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 that the customer will exercise
the option. Revenue will be recognized in line with the nature of the related goods or services. If it is subsequently
determined that 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 the 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:
\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 the 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.
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. If
material, 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\u00a0terms
New systems
New systems sales include i-line, KrF, ArF dry, ArF immersion, NXE and EXE-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 integrated system meets
its standard specifications and any additional technical and performance criteria agreed
with the customer.
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. 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, or the systems are considered to have alternative use.
Used systems
We have no repurchase commitments in our general sales terms and conditions;
however, we may 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 \u2018New systems\u2019.
Goods or services
Nature, timing of satisfying the performance obligations and significant
payment\u00a0terms
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, and therefore resulting in
transfer of control over the period of installation. The method of measuring progress is
based on what best depicts the satisfaction of our obligation in transferring control.
This is generally based on either the cost incurred method, which is estimated using
labor hours, or the value transferred method, which is estimated using system
performance measurements. 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
If the installation of new products is determined not to be a separate performance
obligation or if there is not a sufficient established history of acceptance on FAT, a new
product is considered to be a \u201cnew product introduction\".
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 if 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\u00a0terms
Time-based licenses and
related services
Time-based licenses relate to software licenses and the related services which are sold
for a period of time. The licenses and the related services 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 number 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-651": { "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.
ASML\u2019s Chief Operating Decision Maker is the combination of the functions of the CEO and CFO.
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 . The Chief
Operating Decision Maker predominantly uses consolidated US GAAP net income and sales to evaluate income
generated from segment assets in deciding whether to reinvest profits into the segment or invest in other activities,
such as share buybacks or payments of dividends. Consolidated net income and sales are used to monitor budget
versus actual results. The monitoring of budgeted versus actual results is used in assessing performance of the
segment.
All significant segment expenses are presented in the Consolidated statement of profit or loss and are regularly
reviewed by the Chief Operating Decision Maker.
Net system sales for new and used systems were as follows:
Year ended December 31 (\u20ac,\u00a0in millions)
2023
2024
2025
New systems
21,622.4
21,139.7
23,898.6
Used systems
316.2
629.0
575.7
Net system sales
21,938.6
21,768.7
24,474.3
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,\u00a0in millions)
2023
2024
2025
Total net sales
Non-current assets
Total net sales
Non-current assets
Total net sales
Non-current assets
Japan
613.6
10.2
1,156.0
17.1
1,420.9
20.9
South Korea
6,949.2
157.3
6,408.8
249.3
8,159.6
356.8
Singapore
282.1
5.2
285.0
4.4
608.4
4.5
Taiwan
8,074.6
368.5
4,354.0
481.4
8,337.9
535.3
China
7,251.8
44.5
10,195.1
75.9
9,519.7
89.3
Rest of Asia
3.9
0.1
3.5
0.1
2.7
1.8
Netherlands
25.1
9,383.4
16.6
10,931.6
4.7
14,197.4
EMEA
1,206.8
1,106.5
1,322.1
1,201.0
524.3
1,161.0
United States
3,151.4
4,732.4
4,521.8
5,193.2
4,089.1
5,360.4
Total
27,558.5
15,808.1
28,262.9
18,154.0
32,667.3
21,727.4
In 2025, four customers each individually exceeded 10% of total net sales, totaling \u20ac20.0 billion, or 61.2%, of total net
sales. In 2024 four customers and in 2023, two customers exceeded 10% of total net sales, in 2024 totaling \u20ac15.2
billion , or 53.8% (2023: \u20ac14.9 billion, or 53.9% ). Our three largest customers (based on total net sales) accounted for
\u20ac1.3 billion , or 35.4%, of accounts receivable and finance receivables at December\u00a031, 2025, compared with \u20ac2.6
billion , or 54.1%, at December\u00a031, 2024 and \u20ac3.7 billion, or 64.4%, at December\u00a031, 2023.
The increase in total net sales of \u20ac4.4 billion, or 15.6%, to \u20ac32.7 billion in 2025 from \u20ac28.3 billion in 2024 was
primarily driven by greater NXE and NXT immersion adoption supported by leading-edge foundry investments for AI
demand, EXE systems being delivered to and installed at more customers, and higher net service and field option
sales. This was partially offset by the decrease in the sales volumes of other DUV lithography systems.
Net service and field option sales increased mainly due\u00a0to\u00a0the growing installed base of systems, higher levels of
lithography tool use for certain customers, and\u00a0more NXE field upgrades.
The Logic sector benefited from positive momentum in AI-related demand across leading-edge foundry and capacity
additions for next nodes. The Memory sector showed a continuation of high demand, fueled by investment in high-
bandwidth memory and DDR5 to support AI-related applications. Taiwan and South Korea recorded the largest
absolute geographic sales growth, driven by capacity expansions to support increasing AI-related demand.
The increase in non-current assets in the Netherlands during 2025 is primarily related to the construction of factory
expansions, research facility expansions and office space, in order to support our continued growth. The increase in
the US is primarily related to the expansion of the Wilton factory site and the increase in South Korea to new office
buildings.
The value of total assets is also provided to the Chief Operating Decision Maker (based on US GAAP). The table
below presents the measurements and the reconciliation to total assets in the Consolidated statement of financial
position:
Year ended December 31 (\u20ac,\u00a0in millions)
2024
2025
Total assets based on US GAAP
48,589.6
50,566.6
Development expenditures (Note A)
4,117.9
4,856.2
Equity investments (Note B)
\u2014
416.0
Income taxes (Note C)
(141.0)
(282.8)
Other
\u2014
20.8
Total assets based on EU-IFRS
52,566.5
55,576.8
A reconciliation of net income in accordance with US GAAP and EU-IFRS is set forth below:
Year ended December 31 (\u20ac, in millions)
2024
2025
Net income based on US GAAP
7,571.6
9,609.4
Development expenditures (Note A)
751.1
619.5
Income taxes (Note C)
26.3
(15.9)
Net income based on EU-IFRS
8,349.0
10,213.0
The 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, \u201cResearch and Development\u201d. In accordance with ASC 730, we charge costs
relating to research and development to operating expense as incurred.
Note B \u2013 Equity investments
Under EU\u2011IFRS, we apply IFRS 9, \u201cFinancial Instruments\u201d. In line with IFRS 9, we have designated our equity
investments to be measured at fair value through other comprehensive income.
Under US GAAP, we apply ASC 321, \u201cInvestments \u2014 Equity Securities\u201d and have elected to measure our equity
investments at cost, less any impairment. In accordance with ASC 321, equity investments are remeasured to fair
value only when observable price changes arise from orderly transactions involving identical or similar instruments of
the same issuer, as of the date of the observable transaction or when the investment is impaired. In 2025, we did not
record any impairments or adjustments resulting from observable price changes.
Note C \u2013 Income taxes
The adjustment for income taxes consists of multiple elements. Under US GAAP, the unrealized net income from
intercompany transactions relating to inventory that is eliminated in consolidation gives rise to a temporary difference
for which prepaid taxes must be recognized. These prepaid taxes under US GAAP are calculated applying the tax rate
of the seller\u2019s jurisdiction. Contrary to US GAAP, the prepaid taxes are recognized as deferred tax assets under EU-
IFRS and calculated against the tax rate of the purchaser\u2019s jurisdiction.
Secondly, under US GAAP, the temporary difference on share-based compensation is based on the amount of
compensation cost recognized in profit or loss without any adjustment for the entity\u2019s current share price. Under EU-
IFRS, the tax deduction is estimated based on the intrinsic value of the equity instrument at a future date, taking into
account the information available at the reporting date, including changes in current share price.
Lastly, since under EU-IFRS a deferred tax liability is recognized in relation to capitalized development expenditures
(Note A), also an additional netting adjustment is required for deferred tax assets and liabilities at the level of our
group companies in the Netherlands and the US.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-652": { "value": "8349000000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-653": { "value": "10213000000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-654": { "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 for 3
months or less at the date of acquisition.
Investments with original maturities at the date of acquisition greater than three months and less than one year 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 immaterial interest rate risk.
Cash and cash equivalents and short-term investments consist of the following:
Year ended December\u00a031 (\u20ac, in millions)
2024
2025
Deposits with financial institutions, governments and government-related bodies
4,850.4
5,558.5
Investments in money market funds
6,379.2
6,222.2
Bank accounts
1,506.3
1,135.3
Cash and cash equivalents
12,735.9
12,916.0
Deposits with financial institutions, governments and government-related bodies
5.4
405.9
Short-term investments
5.4
405.9
Cash and cash equivalents mainly increased due to net cash provided by operating activities, driven by net income
and down payments. This increase is partly offset by purchases of property, plant and equipment, purchases of
treasury shares, loans issued 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, 2025, no restrictions on usage of cash and cash equivalents exist ( 2024: no restrictions).
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-655": { "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 for 3
months or less at the date of acquisition.
Investments with original maturities at the date of acquisition greater than three months and less than one year 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 immaterial interest rate risk.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-656": { "value": "
5 . Accounts receivable, net
Accounting policy
Accounts receivable are initially 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/or ensuring no continuing involvement in the transferred 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)
2024
2025
Accounts receivable, gross
4,477.5
3,023.0
Allowance for credit losses
\u2014
\u2014
Accounts receivable, net
4,477.5
3,023.0
The decrease in accounts receivable as of December\u00a031, 2025, compared to December\u00a031, 2024 , is mainly due to
increased factoring of receivables and the timing of cash receipts from our customers.
In 2025 , \u20ac6,212.5\u00a0million of receivables were sold through factoring arrangements (2024 : \u20ac2,042.7\u00a0million). The
amounts consist of \u20ac2,704.8\u00a0million ( 2024 : \u20ac1,639.9\u00a0million ) of regular trade receivables and \u20ac3,507.7\u00a0million (2024:
\u20ac402.8\u00a0million) of absolute, unconditional, irrevocable accounts receivable for down payments on systems to be
shipped in 2026 and thereafter. These receivables have been derecognized, since the assets were isolated from the
seller, control was transferred to the buyer and there were 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, 2025, accounts
receivable of \u20ac521.5 million (2024: \u20ac1,258.2 million) were past due but not impaired. The average days outstanding
decreased to 34 days in 2025 from 58 days in 2024 . 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)
2024
2025
Up to three months past due
1,116.4
146.5
Over three months past due
141.8
375.0
Total past due
1,258.2
521.5
In 2025 and 2024, 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, 2025 and 2024:
Year ended December\u00a031 (\u20ac, in millions)
2024
2025
Finance receivables, gross
399.8
626.8
Unearned interest
\u2014
\u2014
Finance receivables, net
399.8
626.8
Current portion of finance receivables, gross
82.6
613.5
Current portion of unearned interest
\u2014
\u2014
Non-current portion of finance receivables, net
317.2
13.3
The increase in finance receivables as of December\u00a031, 2025, compared to December\u00a031, 2024, is the result of
additional systems shipped with a free-use or evaluation period, partially offset by systems being purchased at the
end of their free-use or evaluation period. These finance leases mainly 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 \u20ac186.4 million
during 2025 (2024 : \u20ac114.3 million; 2023 : \u20ac460.9 million ).
As of December 31, 2025 and 2024, the minimum lease payments and present value of minimum lease payments is:
Minimum lease payments
Year ended December\u00a031 (\u20ac, in millions)
2024
2025
Not later than one year
82.6
613.5
Later than one year and not later than two years
317.2
13.3
Total
399.8
626.8
Less: unearned interest
\u2014
\u2014
Present value of minimum lease payments receivable
399.8
626.8
In 2025 and 2024 we did not record any expected credit losses from finance receivables. As of December\u00a031, 2025,
the finance receivables were neither past due nor impaired. A finance receivable is considered past due when a
scheduled payment has not been received by its contractual due date.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-657": { "value": "
Accounting policy
Accounts receivable are initially 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/or ensuring no continuing involvement in the transferred 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-658": { "value": "
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/or ensuring no continuing involvement in the transferred receivables, and legal transfer of
substantially all risks and rewards over the receivable.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-659": { "value": "
7. Inventories, net
Accounting policy
Inventory costs approximate costs determined on the first-in first-out basis. Our inventory values comprise
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, some of our fixed overhead costs are not included in the cost of inventory;
instead, they are 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 allowance 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 and 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)
2024
2025
Raw materials
4,911.2
5,298.5
Work-in-process
4,872.3
4,768.5
Finished products
2,019.5
2,135.1
Inventories, gross
11,803.0
12,202.1
Allowance for obsolescence
(911.5)
(772.8)
Inventories, net
10,891.5
11,429.3
The increase in gross inventory in 2025 , compared to 2024 , is mainly due to increasing raw materials to support our
growing install base as well as increased number of systems bought back from our customers.
A summary of movements in the inventory reserves is as follows:
Year ended December\u00a031 (\u20ac, in millions)
2024
2025
Balance at beginning of year
(693.2)
(911.5)
Addition for the year
(554.7)
(469.4)
Effect of changes in exchange rates
(1.7)
6.1
Utilization of the provision
338.1
602.0
Balance at end of year
(911.5)
(772.8)
The additions for 2025 , 2024 and 2023 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 2025 amounted to \u20ac12,295.5 million ( 2024: \u20ac11,010.3 million;
2023 : \u20ac10,742.6 million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-660": { "value": "
Accounting policy
Inventory costs approximate costs determined on the first-in first-out basis. Our inventory values comprise
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, some of our fixed overhead costs are not included in the cost of inventory;
instead, they are 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 allowance 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 and 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-661": { "value": "
8. Other assets
Other current and non-current assets consist of the following:
Year ended December\u00a031 (\u20ac, in millions)
2024
2025
Advance payments to Carl Zeiss SMT GmbH 1
815.8
323.5
Prepaid expenses
175.3
162.4
VAT receivable
279.1
187.2
Other assets
193.4
350.5
Other current assets\u00a0
1,463.6
1,023.6
Advance payments to Carl Zeiss SMT GmbH 1
599.9
868.4
Prepaid expenses
49.5
46.1
Compensation plan assets
113.1
129.9
Other assets
28.3
12.7
Other non-current assets\u00a0
790.8
1,057.1
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-662": { "value": "
9. Equity investments
Accounting Policy
We apply the fair value through other comprehensive income option to measure investments which are considered
strategic and add value to ASML\u2019s activities. There is no subsequent recycling of fair value gains and losses to profit
or loss following the derecognition of investments if elected to be classified and measured as fair value through other
comprehensive income. However, the cumulative gain or loss is transferred within equity to retained earnings on
derecognition of such equity instruments. Dividends from such investments are recognized in the Consolidated
statement of profit or loss when ASML\u2019s right to receive payments is established.
On September 9, 2025, ASML and Mistral AI announced an investment and partnership agreement for which ASML
invested \u20ac1.3\u00a0billion in Mistral AI\u2019s Series C funding round as lead investor. This resulted in ASML holding an 11.1%
share on a fully diluted basis in Mistral AI as per December 31, 2025.
The following table shows changes in equity investments:
Year ended December\u00a031 (\u20ac, in millions)
2024
2025
Balance at beginning of year
\u2014
\u2014
Additions
\u2014
1,302.2
Changes in unrealized revaluations
\u2014
416.0
Other changes
\u2014
18.5
Balance at end of year
\u2014
1,736.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-663": { "value": "
Accounting Policy
We apply the fair value through other comprehensive income option to measure investments which are considered
strategic and add value to ASML\u2019s activities. There is no subsequent recycling of fair value gains and losses to profit
or loss following the derecognition of investments if elected to be classified and measured as fair value through other
comprehensive income. However, the cumulative gain or loss is transferred within equity to retained earnings on
derecognition of such equity instruments. Dividends from such investments are recognized in the Consolidated
statement of profit or loss when ASML\u2019s right to receive payments is established", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-664": { "value": "
10. Investments in associates
Accounting Policy
Equity investments which we are able to exercise significant influence over 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 11.1 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, 2025, we recorded a profit related to investments of \u20ac216.7 million (2024 : \u20ac209.8
million) in the Consolidated statement of profit or loss. This profit includes the following components:
\u2022 Profit of \u20ac322.8 million ( 2024: \u20ac216.4 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 \u20ac29.7 million (2024: \u20ac27.4 million)
\u2022 Cost/(Gain) due to intercompany profit elimination of \u20ac76.4\u00a0million (2024 : \u20ac(20.8) million)
In 2025, we received a dividend of \u20ac320.5\u00a0million (2024: \u20ac225.4 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)
2024
2025
Summarized Statement of Financial Position:
Total non-current assets
1,931.0
3,140.6
Total current assets
3,458.8
3,292.8
Total non-current liabilities
1,776.0
2,459.7
Total current liabilities
3,042.4
3,359.5
Summarized Statement of Profit or Loss and Comprehensive Income:
Total net sales
4,053.7
4,988.0
Net income
934.3
1,301.5
Other comprehensive income
(39.8)
44.0
Total comprehensive income
894.5
1,345.5
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)
2024
2025
Net income
934.3
1,301.5
ASML's share of net income
232.6
324.1
Accounting policy alignment
(16.2)
(1.3)
Basis difference adjustments
(27.4)
(29.7)
Intercompany profit elimination
20.8
(76.4)
ASML profit related to investments in associates
209.8
216.7
27. Subsidiaries and Associates
Details of our subsidiaries and associates at December 31, 2025 are as follows:
Legal Entity
Jurisdiction of Incorporation
Subsidiaries of ASML Holding N.V. 1:\u00a0
ASML Belgium B.V.
Belgium (Antwerp)
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)
Brion Technologies (Shenzhen) Co. Ltd.
China (Shenzhen)
ASML France S.a.r.l.
France (Crolles)
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. (in Members\u2019 Voluntary Liquidation)
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 B.V.
Netherlands (Veldhoven)
ASML Netherlands B.V.
Netherlands (Veldhoven)
ASML Trading B.V.
Netherlands (Veldhoven)
Hermes Microvision Incorporated B.V.
Netherlands (Veldhoven)
ASML Singapore Pte. Ltd.
Singapore
Cymer Singapore Pte Ltd.
Singapore
ASML Korea Co. Ltd.
South Korea (Gyeonggi-Do)
ASML Repair Center Korea Ltd.
South Korea (Gyeonggi-Do)
Legal Entity
Jurisdiction of Incorporation
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)
EO Technical Solutions LLC
US (Vancouver, Washington)
ASML US, LLC
US (Wilmington, Delaware)
ASML US, LP
US (Wilmington, Delaware)
Associates of ASML Holding N.V.2:
Carl Zeiss SMT Holding GmbH & Co. KG (24.9%)
Germany (Oberkochen)
HighTechXL Group B.V. (31.97%)
Netherlands (Eindhoven)
1. All of our subsidiaries are (directly or indirectly) wholly-owned.
2. The interests in these associates are held through our wholly-owned subsidiaries. For these associates, the principal place of business is the
same as the jurisdiction of incorporation.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-665": { "value": "
Accounting Policy
Equity investments which we are able to exercise significant influence over 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 11.1 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-666": { "value": "0.249", "decimals": 3, "dimensions": { "concept": "asml:ProportionOfOwnershipInterestInAssociateCarlZeissSMTHoldingGmbHCo.KG", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-669": { "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 resulted from the acquisitions of Cymer and HMI. The balance as of December\u00a031, 2025, is \u20ac4,610.1
million (2024: \u20ac4,610.1 million ).
We have identified two CGUs, CGU ASML and CGU Cymer Light Sources. As of December\u00a031, 2025 the goodwill
allocated to CGU ASML amounts to \u20ac4,152.2 million (2024: \u20ac4,152.2 million) and CGU Cymer Light Sources amounts
to \u20ac457.9 million (2024: \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 weighted average cost of capital (WACC) used to determine the expected discounted future cash flows is
14.2% for CGU ASML and 12.3% 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, 2025. The accumulated impairment as of December\u00a031, 2025 is nil (2024: nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-668": { "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 resulted from the acquisitions of Cymer and HMI. The balance as of December\u00a031, 2025, is \u20ac4,610.1
million (2024: \u20ac4,610.1 million ).
We have identified two CGUs, CGU ASML and CGU Cymer Light Sources. As of December\u00a031, 2025 the goodwill
allocated to CGU ASML amounts to \u20ac4,152.2 million (2024: \u20ac4,152.2 million) and CGU Cymer Light Sources amounts
to \u20ac457.9 million (2024: \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 weighted average cost of capital (WACC) used to determine the expected discounted future cash flows is
14.2% for CGU ASML and 12.3% 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, 2025. The accumulated impairment as of December\u00a031, 2025 is nil (2024: nil).
12. Intangible assets, net
Accounting policy
Intangible assets include internally-generated intangible assets (primarily development expenditures), 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 \u2013 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 \u20ac221.0 million and \u20ac351.0 million for 2025 and 2024, respectively). Consequently, we are not able to
reliably determine the amount of de velopme nt expenditures incurred and therefore no amounts were capitalized for
these programs.
As of December\u00a031, 2025 , intangible assets consist mainly of development expenditures, brands, intellectual property, developed technology, customer relationships obtained from the acquisitions of Cymer (2013) and HMI (2016) as well as
capitalized costs relating to internal use software:
\u20ac, in millions
Development
expenditures
Brands
Intellectual property
Developed
technology
Customer
relationships
Other
Total
Cost
Balance at January 1, 2024
5,795.3
38.9
147.1
1,220.2
228.6
260.1
7,690.2
Additions
1,122.7
\u2014
\u2014
\u2014
\u2014
14.3
1,137.0
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.6)
(0.6)
Effect of changes in exchange rates
3.1
\u2014
\u2014
\u2014
\u2014
(0.1)
3.0
Balance at December 31, 2024
6,921.1
38.9
147.1
1,220.2
228.6
273.7
8,829.6
Additions
1,079.3
\u2014
\u2014
\u2014
\u2014
58.5
1,137.8
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(11.6)
(11.6)
Effect of changes in exchange rates
(7.5)
\u2014
\u2014
\u2014
\u2014
0.9
(6.6)
Balance at December 31, 2025
7,992.9
38.9
147.1
1,220.2
228.6
321.5
9,949.2
Accumulated amortization and impairment charges
Balance at January 1, 2024
2,603.8
16.8
104.1
754.2
134.0
144.1
3,757.0
Amortization
208.0
1.9
8.3
74.5
12.6
28.7
334.0
Impairment charges
\u2014
\u2014
\u2014
\u2014
\u2014
8.0
8.0
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.5)
(0.5)
Effect of changes in exchange rates
1.7
\u2014
\u2014
\u2014
\u2014
0.5
2.2
Balance at December 31, 2024
2,813.5
18.7
112.4
828.7
146.6
180.8
4,100.7
Amortization
326.6
1.9
8.1
74.5
12.6
26.4
450.1
Impairment charges
\u2014
\u2014
6.5
\u2014
\u2014
\u2014
6.5
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.1)
(0.1)
Effect of changes in exchange rates
(3.4)
\u2014
\u2014
\u2014
\u2014
(0.9)
(4.3)
Balance at December 31, 2025
3,136.7
20.6
127.0
903.2
159.2
206.2
4,552.9
Carrying amount
December 31, 2024
4,107.6
20.2
34.7
391.5
82.0
92.9
4,728.9
December 31, 2025
4,856.2
18.3
20.1
317.0
69.4
115.3
5,396.3
Development expenditures in 2025 were primarily focused on programs supporting our holistic lithography solutions
in EUV, DUV and metrology and inspection systems, and computational lithography. In 2025, these activities mainly
related to the development of EXE systems to support future nodes, NXE:3800E, NXE:3800F, NXT:870B, NXT:2150i,
XT:260 and further development of e-beam inspection and metrology as well as YieldStar and Application software.
Of our Intangible assets at December\u00a031, 2025, \u20ac4,971.5 million have been generated internally (December\u00a031, 2024:
\u20ac4,200.5 million). These intangibles are included in developme nt expenditures and oth er.
The Consolidated statement of profit or loss include the following amortization charges:
Year ended December\u00a031 (\u20ac, in millions)
2023
2024
2025
Cost of Sales
358.9
311.8
420.8
R&D Costs
19.5
20.8
24.8
SG&A
5.4
1.4
4.5
Total Amortization
383.8
334.0
450.1
As of December\u00a031, 2025, the other intangible assets not yet available for use, included in the development
expenditures amount to \u20ac334.8 million (2024: \u20ac3,710.2 million) and are allocated to CGU ASML for \u20ac302.4 million and
to CGU Cymer Light Sources for \u20ac32.4 million. This decrease is mainly due to intangibles related to our latest
technology which started to be commercialized in 2025.
As of December\u00a031, 2025, the intangible assets not yet available for use, as included in Other, amount to \u20ac54.3 million
(2024: \u20ac11.8 million) and are allocated to CGU ASML.
As of December\u00a031, 2025, the estimated amortization expenses for intangible assets for the next five years and
thereafter are as follows:
\u20ac, in millions
Amount
2026
1,114.9
2027
1,085.5
2028
1,029.0
2029
953.1
2030
773.3
Thereafter
51.4
Total
5,007.2
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. Government grants related to assets are recognized where there is reasonable assurance
that the grants will be received and that we will comply with the conditions attached to them. Government grants are
presented as a deduction of the carrying amount of the asset they relate to and recognized in the Consolidated
statement of profit or loss on a systematic basis over the useful life of the asset.
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
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, 2024
4,323.4
3,690.0
478.5
587.9
9,079.8
Additions
1,120.1
756.5
116.9
65.8
2,059.3
Disposals
(3.2)
(45.6)
(0.3)
(7.6)
(56.7)
Net non-cash movements to/from Inventories
\u2014
(40.0)
\u2014
\u2014
(40.0)
Effect of changes in exchange rates
8.1
(1.7)
(0.6)
12.5
18.3
Balance at December 31, 2024
5,448.4
4,359.2
594.5
658.6
11,060.7
Additions
1,029.4
474.2
43.3
49.3
1,596.2
Disposals
(3.9)
(59.3)
(5.0)
(6.2)
(74.4)
Net non-cash movements to/from Inventories
\u2014
328.0
\u2014
\u2014
328.0
Effect of changes in exchange rates
(52.8)
(28.9)
(3.8)
(4.7)
(90.2)
Balance at December 31, 2025
6,421.1
5,073.2
629.0
697.0
12,820.3
Accumulated depreciation and impairment
Balance at January 1, 2024
1,243.1
1,605.6
361.5
376.4
3,586.6
Depreciation
169.4
506.8
38.4
72.7
787.3
Impairment charges
3.3
11.7
0.2
1.9
17.1
Disposals
\u2014
(38.5)
\u2014
(7.5)
(46.0)
Net non-cash movements to/from Inventories
\u2014
(136.4)
\u2014
\u2014
(136.4)
Effect of changes in exchange rates
4.0
0.4
0.4
0.5
5.3
Balance at December 31, 2024
1,419.8
1,949.6
400.5
444.0
4,213.9
Depreciation
212.0
580.7
51.3
72.0
916.0
Impairment charges
5.6
5.9
\u2014
\u2014
11.5
Disposals
(3.2)
(40.2)
(4.6)
(6.2)
(54.2)
Net non-cash movements to/from Inventories
\u2014
(109.1)
\u2014
\u2014
(109.1)
Effect of changes in exchange rates
(14.7)
(29.1)
(3.9)
(3.9)
(51.6)
Balance at December 31, 2025
1,619.5
2,357.8
443.3
505.9
4,926.5
Carrying amount
December 31, 2024
4,028.6
2,409.6
194.0
214.6
6,846.8
December 31, 2025
4,801.6
2,715.4
185.7
191.1
7,893.8
As of December\u00a031, 2025, the carrying amount includes assets under construction of \u20ac1,771.0 million (2024: \u20ac1,729.7
million) primarily consisting of buildings, as well as machinery and equipment.
As of December\u00a031, 2025, the carrying amount of land amounts to \u20ac377.1 million (2024: \u20ac304.3 million).
The additions in 2025 in land and buildings, as well as furniture, fixtures and other mainly relate to factory expansions
in Wilton and Veldhoven, research facility expansions in Veldhoven, office space in Hwaseong and multifunctional
campus in Taipei, all in order to support our continued growth.
The additions in 2025 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 2025 in leasehold improvements mainly relate to installation of cleanrooms and warehouses for
leased properties in both the Netherlands, US and China.
The Consolidated statement of profit or loss includes the following depreciation charges:
Year ended December\u00a031 (\u20ac, in millions)
2023
2024
2025
Cost of Sales
330.4
398.4
532.1
R&D Costs
236.2
340.5
353.2
SG&A
39.0
48.4
30.7
Total Depreciation
605.6
787.3
916.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-667": { "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 resulted from the acquisitions of Cymer and HMI. The balance as of December\u00a031, 2025, is \u20ac4,610.1
million (2024: \u20ac4,610.1 million ).
We have identified two CGUs, CGU ASML and CGU Cymer Light Sources. As of December\u00a031, 2025 the goodwill
allocated to CGU ASML amounts to \u20ac4,152.2 million (2024: \u20ac4,152.2 million) and CGU Cymer Light Sources amounts
to \u20ac457.9 million (2024: \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 weighted average cost of capital (WACC) used to determine the expected discounted future cash flows is
14.2% for CGU ASML and 12.3% 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, 2025. The accumulated impairment as of December\u00a031, 2025 is nil (2024: nil).
12. Intangible assets, net
Accounting policy
Intangible assets include internally-generated intangible assets (primarily development expenditures), 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 \u2013 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 \u20ac221.0 million and \u20ac351.0 million for 2025 and 2024, respectively). Consequently, we are not able to
reliably determine the amount of de velopme nt expenditures incurred and therefore no amounts were capitalized for
these programs.
As of December\u00a031, 2025 , intangible assets consist mainly of development expenditures, brands, intellectual property, developed technology, customer relationships obtained from the acquisitions of Cymer (2013) and HMI (2016) as well as
capitalized costs relating to internal use software:
\u20ac, in millions
Development
expenditures
Brands
Intellectual property
Developed
technology
Customer
relationships
Other
Total
Cost
Balance at January 1, 2024
5,795.3
38.9
147.1
1,220.2
228.6
260.1
7,690.2
Additions
1,122.7
\u2014
\u2014
\u2014
\u2014
14.3
1,137.0
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.6)
(0.6)
Effect of changes in exchange rates
3.1
\u2014
\u2014
\u2014
\u2014
(0.1)
3.0
Balance at December 31, 2024
6,921.1
38.9
147.1
1,220.2
228.6
273.7
8,829.6
Additions
1,079.3
\u2014
\u2014
\u2014
\u2014
58.5
1,137.8
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(11.6)
(11.6)
Effect of changes in exchange rates
(7.5)
\u2014
\u2014
\u2014
\u2014
0.9
(6.6)
Balance at December 31, 2025
7,992.9
38.9
147.1
1,220.2
228.6
321.5
9,949.2
Accumulated amortization and impairment charges
Balance at January 1, 2024
2,603.8
16.8
104.1
754.2
134.0
144.1
3,757.0
Amortization
208.0
1.9
8.3
74.5
12.6
28.7
334.0
Impairment charges
\u2014
\u2014
\u2014
\u2014
\u2014
8.0
8.0
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.5)
(0.5)
Effect of changes in exchange rates
1.7
\u2014
\u2014
\u2014
\u2014
0.5
2.2
Balance at December 31, 2024
2,813.5
18.7
112.4
828.7
146.6
180.8
4,100.7
Amortization
326.6
1.9
8.1
74.5
12.6
26.4
450.1
Impairment charges
\u2014
\u2014
6.5
\u2014
\u2014
\u2014
6.5
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.1)
(0.1)
Effect of changes in exchange rates
(3.4)
\u2014
\u2014
\u2014
\u2014
(0.9)
(4.3)
Balance at December 31, 2025
3,136.7
20.6
127.0
903.2
159.2
206.2
4,552.9
Carrying amount
December 31, 2024
4,107.6
20.2
34.7
391.5
82.0
92.9
4,728.9
December 31, 2025
4,856.2
18.3
20.1
317.0
69.4
115.3
5,396.3
Development expenditures in 2025 were primarily focused on programs supporting our holistic lithography solutions
in EUV, DUV and metrology and inspection systems, and computational lithography. In 2025, these activities mainly
related to the development of EXE systems to support future nodes, NXE:3800E, NXE:3800F, NXT:870B, NXT:2150i,
XT:260 and further development of e-beam inspection and metrology as well as YieldStar and Application software.
Of our Intangible assets at December\u00a031, 2025, \u20ac4,971.5 million have been generated internally (December\u00a031, 2024:
\u20ac4,200.5 million). These intangibles are included in developme nt expenditures and oth er.
The Consolidated statement of profit or loss include the following amortization charges:
Year ended December\u00a031 (\u20ac, in millions)
2023
2024
2025
Cost of Sales
358.9
311.8
420.8
R&D Costs
19.5
20.8
24.8
SG&A
5.4
1.4
4.5
Total Amortization
383.8
334.0
450.1
As of December\u00a031, 2025, the other intangible assets not yet available for use, included in the development
expenditures amount to \u20ac334.8 million (2024: \u20ac3,710.2 million) and are allocated to CGU ASML for \u20ac302.4 million and
to CGU Cymer Light Sources for \u20ac32.4 million. This decrease is mainly due to intangibles related to our latest
technology which started to be commercialized in 2025.
As of December\u00a031, 2025, the intangible assets not yet available for use, as included in Other, amount to \u20ac54.3 million
(2024: \u20ac11.8 million) and are allocated to CGU ASML.
As of December\u00a031, 2025, the estimated amortization expenses for intangible assets for the next five years and
thereafter are as follows:
\u20ac, in millions
Amount
2026
1,114.9
2027
1,085.5
2028
1,029.0
2029
953.1
2030
773.3
Thereafter
51.4
Total
5,007.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-670": { "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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-671": { "value": "
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.
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.
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.
Impairment of financial assets
Financial assets, other than those at fair value through profit or loss and fair value through other comprehensive
income, are assessed using an \u2018expected credit loss\u2019 (ECL) model at 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:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-672": { "value": "
12. Intangible assets, net
Accounting policy
Intangible assets include internally-generated intangible assets (primarily development expenditures), 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 \u2013 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 \u20ac221.0 million and \u20ac351.0 million for 2025 and 2024, respectively). Consequently, we are not able to
reliably determine the amount of de velopme nt expenditures incurred and therefore no amounts were capitalized for
these programs.
As of December\u00a031, 2025 , intangible assets consist mainly of development expenditures, brands, intellectual property, developed technology, customer relationships obtained from the acquisitions of Cymer (2013) and HMI (2016) as well as
capitalized costs relating to internal use software:
\u20ac, in millions
Development
expenditures
Brands
Intellectual property
Developed
technology
Customer
relationships
Other
Total
Cost
Balance at January 1, 2024
5,795.3
38.9
147.1
1,220.2
228.6
260.1
7,690.2
Additions
1,122.7
\u2014
\u2014
\u2014
\u2014
14.3
1,137.0
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.6)
(0.6)
Effect of changes in exchange rates
3.1
\u2014
\u2014
\u2014
\u2014
(0.1)
3.0
Balance at December 31, 2024
6,921.1
38.9
147.1
1,220.2
228.6
273.7
8,829.6
Additions
1,079.3
\u2014
\u2014
\u2014
\u2014
58.5
1,137.8
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(11.6)
(11.6)
Effect of changes in exchange rates
(7.5)
\u2014
\u2014
\u2014
\u2014
0.9
(6.6)
Balance at December 31, 2025
7,992.9
38.9
147.1
1,220.2
228.6
321.5
9,949.2
Accumulated amortization and impairment charges
Balance at January 1, 2024
2,603.8
16.8
104.1
754.2
134.0
144.1
3,757.0
Amortization
208.0
1.9
8.3
74.5
12.6
28.7
334.0
Impairment charges
\u2014
\u2014
\u2014
\u2014
\u2014
8.0
8.0
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.5)
(0.5)
Effect of changes in exchange rates
1.7
\u2014
\u2014
\u2014
\u2014
0.5
2.2
Balance at December 31, 2024
2,813.5
18.7
112.4
828.7
146.6
180.8
4,100.7
Amortization
326.6
1.9
8.1
74.5
12.6
26.4
450.1
Impairment charges
\u2014
\u2014
6.5
\u2014
\u2014
\u2014
6.5
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.1)
(0.1)
Effect of changes in exchange rates
(3.4)
\u2014
\u2014
\u2014
\u2014
(0.9)
(4.3)
Balance at December 31, 2025
3,136.7
20.6
127.0
903.2
159.2
206.2
4,552.9
Carrying amount
December 31, 2024
4,107.6
20.2
34.7
391.5
82.0
92.9
4,728.9
December 31, 2025
4,856.2
18.3
20.1
317.0
69.4
115.3
5,396.3
Development expenditures in 2025 were primarily focused on programs supporting our holistic lithography solutions
in EUV, DUV and metrology and inspection systems, and computational lithography. In 2025, these activities mainly
related to the development of EXE systems to support future nodes, NXE:3800E, NXE:3800F, NXT:870B, NXT:2150i,
XT:260 and further development of e-beam inspection and metrology as well as YieldStar and Application software.
Of our Intangible assets at December\u00a031, 2025, \u20ac4,971.5 million have been generated internally (December\u00a031, 2024:
\u20ac4,200.5 million). These intangibles are included in developme nt expenditures and oth er.
The Consolidated statement of profit or loss include the following amortization charges:
Year ended December\u00a031 (\u20ac, in millions)
2023
2024
2025
Cost of Sales
358.9
311.8
420.8
R&D Costs
19.5
20.8
24.8
SG&A
5.4
1.4
4.5
Total Amortization
383.8
334.0
450.1
As of December\u00a031, 2025, the other intangible assets not yet available for use, included in the development
expenditures amount to \u20ac334.8 million (2024: \u20ac3,710.2 million) and are allocated to CGU ASML for \u20ac302.4 million and
to CGU Cymer Light Sources for \u20ac32.4 million. This decrease is mainly due to intangibles related to our latest
technology which started to be commercialized in 2025.
As of December\u00a031, 2025, the intangible assets not yet available for use, as included in Other, amount to \u20ac54.3 million
(2024: \u20ac11.8 million) and are allocated to CGU ASML.
As of December\u00a031, 2025, the estimated amortization expenses for intangible assets for the next five years and
thereafter are as follows:
\u20ac, in millions
Amount
2026
1,114.9
2027
1,085.5
2028
1,029.0
2029
953.1
2030
773.3
Thereafter
51.4
Total
5,007.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-673": { "value": "
Accounting policy
Intangible assets include internally-generated intangible assets (primarily development expenditures), 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
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-675": { "value": "
Internally-generated intangible assets \u2013 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
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-674": { "value": "
Internally-generated intangible assets \u2013 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 \u20ac221.0 million and \u20ac351.0 million for 2025 and 2024, respectively). Consequently, we are not able to
reliably determine the amount of de velopme nt expenditures incurred and therefore no amounts were capitalized for
these programs.
As of December\u00a031, 2025 , intangible assets consist mainly of development expenditures, brands, intellectual property, developed technology, customer relationships obtained from the acquisitions of Cymer (2013) and HMI (2016) as well as
capitalized costs relating to internal use software:
\u20ac, in millions
Development
expenditures
Brands
Intellectual property
Developed
technology
Customer
relationships
Other
Total
Cost
Balance at January 1, 2024
5,795.3
38.9
147.1
1,220.2
228.6
260.1
7,690.2
Additions
1,122.7
\u2014
\u2014
\u2014
\u2014
14.3
1,137.0
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.6)
(0.6)
Effect of changes in exchange rates
3.1
\u2014
\u2014
\u2014
\u2014
(0.1)
3.0
Balance at December 31, 2024
6,921.1
38.9
147.1
1,220.2
228.6
273.7
8,829.6
Additions
1,079.3
\u2014
\u2014
\u2014
\u2014
58.5
1,137.8
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(11.6)
(11.6)
Effect of changes in exchange rates
(7.5)
\u2014
\u2014
\u2014
\u2014
0.9
(6.6)
Balance at December 31, 2025
7,992.9
38.9
147.1
1,220.2
228.6
321.5
9,949.2
Accumulated amortization and impairment charges
Balance at January 1, 2024
2,603.8
16.8
104.1
754.2
134.0
144.1
3,757.0
Amortization
208.0
1.9
8.3
74.5
12.6
28.7
334.0
Impairment charges
\u2014
\u2014
\u2014
\u2014
\u2014
8.0
8.0
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.5)
(0.5)
Effect of changes in exchange rates
1.7
\u2014
\u2014
\u2014
\u2014
0.5
2.2
Balance at December 31, 2024
2,813.5
18.7
112.4
828.7
146.6
180.8
4,100.7
Amortization
326.6
1.9
8.1
74.5
12.6
26.4
450.1
Impairment charges
\u2014
\u2014
6.5
\u2014
\u2014
\u2014
6.5
Disposals
\u2014
\u2014
\u2014
\u2014
\u2014
(0.1)
(0.1)
Effect of changes in exchange rates
(3.4)
\u2014
\u2014
\u2014
\u2014
(0.9)
(4.3)
Balance at December 31, 2025
3,136.7
20.6
127.0
903.2
159.2
206.2
4,552.9
Carrying amount
December 31, 2024
4,107.6
20.2
34.7
391.5
82.0
92.9
4,728.9
December 31, 2025
4,856.2
18.3
20.1
317.0
69.4
115.3
5,396.3
Development expenditures in 2025 were primarily focused on programs supporting our holistic lithography solutions
in EUV, DUV and metrology and inspection systems, and computational lithography. In 2025, these activities mainly
related to the development of EXE systems to support future nodes, NXE:3800E, NXE:3800F, NXT:870B, NXT:2150i,
XT:260 and further development of e-beam inspection and metrology as well as YieldStar and Application software.
", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-676": { "value": "
The Consolidated statement of profit or loss include the following amortization charges:
Year ended December\u00a031 (\u20ac, in millions)
2023
2024
2025
Cost of Sales
358.9
311.8
420.8
R&D Costs
19.5
20.8
24.8
SG&A
5.4
1.4
4.5
Total Amortization
383.8
334.0
450.1
The Consolidated statement of profit or loss includes the following depreciation charges:
Year ended December\u00a031 (\u20ac, in millions)
2023
2024
2025
Cost of Sales
330.4
398.4
532.1
R&D Costs
236.2
340.5
353.2
SG&A
39.0
48.4
30.7
Total Depreciation
605.6
787.3
916.0
The Consolidated statement of profit or loss include the following depreciation charges relating to these leases.
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Properties
40.4
50.2
46.6
Cars
5.9
6.1
5.7
Warehouses
5.9
15.0
14.3
Other
0.8
2.2
3.8
Depreciation charge right-of-use assets
53.0
73.5
70.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-677": { "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. Government grants related to assets are recognized where there is reasonable assurance
that the grants will be received and that we will comply with the conditions attached to them. Government grants are
presented as a deduction of the carrying amount of the asset they relate to and recognized in the Consolidated
statement of profit or loss on a systematic basis over the useful life of the asset.
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
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, 2024
4,323.4
3,690.0
478.5
587.9
9,079.8
Additions
1,120.1
756.5
116.9
65.8
2,059.3
Disposals
(3.2)
(45.6)
(0.3)
(7.6)
(56.7)
Net non-cash movements to/from Inventories
\u2014
(40.0)
\u2014
\u2014
(40.0)
Effect of changes in exchange rates
8.1
(1.7)
(0.6)
12.5
18.3
Balance at December 31, 2024
5,448.4
4,359.2
594.5
658.6
11,060.7
Additions
1,029.4
474.2
43.3
49.3
1,596.2
Disposals
(3.9)
(59.3)
(5.0)
(6.2)
(74.4)
Net non-cash movements to/from Inventories
\u2014
328.0
\u2014
\u2014
328.0
Effect of changes in exchange rates
(52.8)
(28.9)
(3.8)
(4.7)
(90.2)
Balance at December 31, 2025
6,421.1
5,073.2
629.0
697.0
12,820.3
Accumulated depreciation and impairment
Balance at January 1, 2024
1,243.1
1,605.6
361.5
376.4
3,586.6
Depreciation
169.4
506.8
38.4
72.7
787.3
Impairment charges
3.3
11.7
0.2
1.9
17.1
Disposals
\u2014
(38.5)
\u2014
(7.5)
(46.0)
Net non-cash movements to/from Inventories
\u2014
(136.4)
\u2014
\u2014
(136.4)
Effect of changes in exchange rates
4.0
0.4
0.4
0.5
5.3
Balance at December 31, 2024
1,419.8
1,949.6
400.5
444.0
4,213.9
Depreciation
212.0
580.7
51.3
72.0
916.0
Impairment charges
5.6
5.9
\u2014
\u2014
11.5
Disposals
(3.2)
(40.2)
(4.6)
(6.2)
(54.2)
Net non-cash movements to/from Inventories
\u2014
(109.1)
\u2014
\u2014
(109.1)
Effect of changes in exchange rates
(14.7)
(29.1)
(3.9)
(3.9)
(51.6)
Balance at December 31, 2025
1,619.5
2,357.8
443.3
505.9
4,926.5
Carrying amount
December 31, 2024
4,028.6
2,409.6
194.0
214.6
6,846.8
December 31, 2025
4,801.6
2,715.4
185.7
191.1
7,893.8
As of December\u00a031, 2025, the carrying amount includes assets under construction of \u20ac1,771.0 million (2024: \u20ac1,729.7
million) primarily consisting of buildings, as well as machinery and equipment.
As of December\u00a031, 2025, the carrying amount of land amounts to \u20ac377.1 million (2024: \u20ac304.3 million).
The additions in 2025 in land and buildings, as well as furniture, fixtures and other mainly relate to factory expansions
in Wilton and Veldhoven, research facility expansions in Veldhoven, office space in Hwaseong and multifunctional
campus in Taipei, all in order to support our continued growth.
The additions in 2025 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 2025 in leasehold improvements mainly relate to installation of cleanrooms and warehouses for
leased properties in both the Netherlands, US and China.
The Consolidated statement of profit or loss includes the following depreciation charges:
Year ended December\u00a031 (\u20ac, in millions)
2023
2024
2025
Cost of Sales
330.4
398.4
532.1
R&D Costs
236.2
340.5
353.2
SG&A
39.0
48.4
30.7
Total Depreciation
605.6
787.3
916.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-678": { "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. Government grants related to assets are recognized where there is reasonable assurance
that the grants will be received and that we will comply with the conditions attached to them. Government grants are
presented as a deduction of the carrying amount of the asset they relate to and recognized in the Consolidated
statement of profit or loss on a systematic basis over the useful life of the asset.
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
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
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-679": { "value": "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.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-680": { "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 and Accrued & other non-current liabilities in our Consolidated statement of
financial position .
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. Depreciation charges 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.
Right-of-use assets consist of the following leases:
Year ended December 31 (\u20ac,\u00a0in millions)
2024
2025
Properties
333.7
296.6
Cars
7.6
9.4
Warehouses
42.6
29.6
Other
3.3
5.4
Right-of-use assets
387.2
341.0
ASML owns the majority of real estate for manufacturing, supply chain management, R&D and general administration
at our headquarters in Veldhoven, the Netherlands. Our other locations worldwide, mostly related to customer
support, are mainly leased. The total right-of-use assets related to properties includes a finance lease arrangement for
land of \u20ac32\u00a0million per December 31, 2025 and \u20ac32\u00a0million per December 31, 2024.
The right-of-use assets decreased in 2025 compared to 2024 mainly due to depreciation, partially offset by additions\u00a0
across the various lease types.
Lease liabilities are split between current and non-current and are presented as part of Accrued and other liabilities.
The non-current portion mainly consists of properties and warehouses . From the total lease liability \u20ac16.5\u00a0million
(December 31, 2024: \u20ac16.9\u00a0million) relates to a finance lease while the rest relates to operating leases. For the year
ended December\u00a031, 2025 , Lease liabilities decreased by \u20ac54.6 million, mainly due to lease payments during 2025 .
Year ended December 31 (\u20ac, in millions)
2024
2025
Current
68.6
60.8
Non-current
237.4
190.6
Lease liabilities
306.0
251.4
The Consolidated statement of profit or loss include the following depreciation charges relating to these leases.
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Properties
40.4
50.2
46.6
Cars
5.9
6.1
5.7
Warehouses
5.9
15.0
14.3
Other
0.8
2.2
3.8
Depreciation charge right-of-use assets
53.0
73.5
70.4
The total cash flows relating to the leases are as follows:
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Total cash flows
148.2
96.3
88.7
The weighted average remaining lease term and weighted average discount rate related to the leases are as follows:
Year ended December\u00a031
2023
2024
2025
Weighted average remaining lease term (months)
365
296
296
Weighted average discount rate (%)
2.5%
3.0%
2.9%
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-681": { "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 and Accrued & other non-current liabilities in our Consolidated statement of
financial position .
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. Depreciation charges 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-682": { "value": "
15. Accrued and other liabilities
Accrued and other liabilities consist of the following:
Year ended December 31 (\u20ac, in millions)
2024
2025
Costs to be paid 1
536.1
498.6
Personnel-related items
1,599.6
1,734.0
Lease liabilities 2
306.0
251.4
Provisions
100.8
129.4
Standard warranty reserve
158.9
188.5
Refund liability
309.4
76.2
Other
21.7
28.4
Accrued and other liabilities
3,032.5
2,906.5
Less: non-current portion of accrued and other liabilities
430.2
412.3
Current portion of accrued and other liabilities\u00a0
2,602.3
2,494.2
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 liabilities 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, 2025 , include VAT
payables and accrued costs for unbilled services provided by suppliers, including contracted labor, outsourced
services and consultancy.
Personnel-related items primarily consist of accrued short-term incentive (STI) bonus plans, vacation days, pension
premiums, wage tax, and vacation allowances. The year-over-year increase in these accruals was mainly driven by an
increase in the average salary per FTE, reflecting our ongoing investment in talent to support the growth and
expansion of our business.
The refund liability represents the amount of consideration received from customers to which ASML does not expect
to be entitled. Refund liabilities do not meet the definition of a contract liability.
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 movements in standard warranty reserve for the
years 2025 and 2024 are as follows:
Year ended December 31 (\u20ac, in millions)
2024
2025
Balance at beginning of year
142.3
158.9
Additions for the year
210.0
237.9
Utilization of the reserve
(193.5)
(207.9)
Effect of exchange rates
0.1
(0.4)
Balance at end of year
158.9
188.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-683": { "value": "
16 . Long-term debt, short-term borrowings, 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.
Short-term borrowings comprise commercial paper issued under the Euro Commercial Paper (ECP) program. We
classify borrowings as short-term when the group does not have an unconditional right to defer settlement of the
liability for at least 12 months after the reporting period. Short-term borrowings are initially recognized at the amount
of proceeds received and subsequently measured at amortized cost using the effective interest method. Interest on
ECP notes is typically prepaid and deducted from the proceeds at issuance, resulting in a discounted carrying
amount. The amortization of this discount is recognized as interest expense in the Consolidated statement of profit
or loss over the term of the note. Net proceeds from the issuance of borrowings and the repayment of commercial
paper are presented on a gross basis within the cash flows from financing activities in the Consolidated statement of
cash flows.
Interest accruals and payments relating to long-term debt are accounted for as part of Accrued and other liabilities.
Interest and other costs are accrued and recognized with the passage of time over the agreed term, regardless of
when the actual payment of interest or other costs occurs.
Long-term debt consists of the following (amounts for bonds represent carrying amount, not the principle amount):
Year ended December 31 (\u20ac, in millions)
2024
2025
\u20ac1,000 million 1.375% senior notes issued July 2016 and principal due July 7th 2026
interest annually payable on July 7th
967.7
991.3
\u20ac750 million 1.625% senior notes issued November 2016 and principal due May 28th 2027
interest annually payable on May 28th
720.1
731.5
\u20ac750 million 0.250% senior notes issued February 2020 and principal due February 25th
2030 interest annually payable on February 25th
744.8
745.8
\u20ac750 million 0.625% senior notes issued May 2020 and principal due May 7th 2029 interest
annually payable on May 7th
748.3
748.7
\u20ac500 million 2.250% senior notes issued May 2022 and principal due May 17th 2032
interest annually payable on May 17th
478.2
465.5
\u20ac1,000 million 3.500% senior notes issued June 2023 and principal due December 6th
2025 interest annually payable on December 6th
1,010.3
\u2014
Debt acquired from Berliner Glas (ASML Berlin GmbH)
18.2
16.4
Long-term debt
4,687.6
3,699.2
Less: current portion of long-term debt
1,010.3
990.2
Non-current portion of long-term debt
3,677.3
2,709.0
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, short-term borrowings and other borrowing
arrangements excluding interest expense as of December\u00a031, 2025 are as follows:
\u20ac, in millions
Amount
2026
1,694.8
2027
751.8
2028
1.8
2029
751.8
2030
751.8
Thereafter
507.3
Total debt maturities
4,459.3
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)
2024
2025
Amortized cost amount
4,736.9
3,740.3
Fair value interest rate swaps 1
(67.5)
(57.5)
Carrying amount
4,669.4
3,682.8
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 .
The following table summarizes the estimated fair value of our Eurobonds:
Year ended December 31 (\u20ac, in millions)
2024
2025
Principal amount
4,750.0
3,750.0
Carrying amount
4,669.4
3,682.8
Fair value 1
4,561.8
3,590.8
1. Source: Bloomberg Finance LP.
The fair value of our Eurobonds is estimated based on quoted market prices as of December\u00a031, 2025. 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
2024
2025
Balance at January 1
4,630.8
4,687.6
Cash flows
(2.3)
(312.7)
Non-cash changes:
Fair value adjustments
53.8
9.9
Other
5.3
6.1
Balance at December 31
4,687.6
4,390.9
Debt acquired from Berliner Glas (ASML Berlin GmbH)
The loan of Berliner Glas (ASML Berlin GmbH) is a mortgage loan of \u20ac16.4 million with an annual interest rate of 0.5%
repayable in 2034. Debt decreased compared to 2024, due to repayments made in 2025.
Lines of credit
We maintain an available committed credit facility of \u20ac1.5 billion as of December\u00a031, 2025 (2024: \u20ac1.5 billion ), with a
group of banks. No amounts were outstanding under the committed credit facility at the end of 2025 and 2024. This
facility has a maturity date of May 2030 with one uncommitted one year extension option extending the maturity to
2031. Outstanding amounts under this credit facility will bear an interest of Euribor plus a margin. The margin
depends on our credit rating. In addition, there is a fee based on the utilization percentage of the 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 \u20ac3.0\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 drawdown.
Furthermore, ASML has non-committed guarantee facilities under which guarantees in the ordinary course of
business, such as customs or rental guarantees, can be provided to third parties. These facilities also cover standby
letters of credit, corporate credit cards and foreign exchange limits and are available in Euro, US dollar, Japanese yen
and Taiwanese dollar. As of December 31, 2025 amounts of \u20ac40.5 million (2024: \u20ac44.1 million), JPY 10,200.0 million
(2024: JPY 4,825.0 million ) and TWD 268.7 million (2024: TWD 553.7 million) were utilized under these facilities.
Short-term borrowings
The \u20ac1.5 billion ECP program allows ASML to issue commercial paper up to 364 days in tenor, in a number of
currencies. As of December\u00a031, 2025, we had \u20ac693.0 million (2024: nil) outstanding under our \u20ac1.5 billion ECP
program and the carrying amount was \u20ac691.7 million (2024: nil) with a weighted-average interest rate of 2.03%.
Finance income
Finance income is \u20ac223.0\u00a0million (2024: \u20ac182.4 million; 2023: \u20ac193.9 million). Income mainly relates to interest income
on cash and cash equivalents.
Finance costs
Finance costs are \u20ac118.3 million ( 2024: \u20ac162.6 million; 2023: \u20ac152.7 million). The expenses mainly relate to interest
expense on our short-term borrowings, Eurobonds and interest rate swaps.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-684": { "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.
Short-term borrowings comprise commercial paper issued under the Euro Commercial Paper (ECP) program. We
classify borrowings as short-term when the group does not have an unconditional right to defer settlement of the
liability for at least 12 months after the reporting period. Short-term borrowings are initially recognized at the amount
of proceeds received and subsequently measured at amortized cost using the effective interest method. Interest on
ECP notes is typically prepaid and deducted from the proceeds at issuance, resulting in a discounted carrying
amount. The amortization of this discount is recognized as interest expense in the Consolidated statement of profit
or loss over the term of the note. Net proceeds from the issuance of borrowings and the repayment of commercial
paper are presented on a gross basis within the cash flows from financing activities in the Consolidated statement of
cash flows.
Interest accruals and payments relating to long-term debt are accounted for as part of Accrued and other liabilities.
Interest and other costs are accrued and recognized with the passage of time over the agreed term, regardless of
when the actual payment of interest or other costs occurs.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-685": { "value": "
Finance income
Finance income is \u20ac223.0\u00a0million (2024: \u20ac182.4 million; 2023: \u20ac193.9 million). Income mainly relates to interest income
on cash and cash equivalents.
Finance costs
Finance costs are \u20ac118.3 million ( 2024: \u20ac162.6 million; 2023: \u20ac152.7 million). The expenses mainly relate to interest
expense on our short-term borrowings, Eurobonds and interest rate swaps.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-686": { "value": "
Finance income
Finance income is \u20ac223.0\u00a0million (2024: \u20ac182.4 million; 2023: \u20ac193.9 million). Income mainly relates to interest income
on cash and cash equivalents.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-687": { "value": "
Finance costs
Finance costs are \u20ac118.3 million ( 2024: \u20ac162.6 million; 2023: \u20ac152.7 million). The expenses mainly relate to interest
expense on our short-term borrowings, Eurobonds and interest rate swaps.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-688": { "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-term debt, short-term borrowings and lease commitments. Other
contractual obligations, including 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, 2025 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 and short-term borrowings
obligations, including interest 1
4.6
1.7
0.8
\u2014
0.8
0.8
0.5
Lease obligations2
0.3
0.1
0.1
\u2014
\u2014
\u2014
0.1
Purchase obligations
12.7
9.6
1.7
1.0
0.1
0.1
0.2
Total contractual obligations
17.6
11.4
2.6
1.0
0.9
0.9
0.8
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, short-term borrowings, finance income and finance costs.
2. For further details, see Note 14 Right-of-use assets and lease liabilities .
We have purchase obligations toward 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,
2025 , 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 alleged or
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\u00a0these 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.
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\u00a0any particular proceeding, we may agree to settle or to terminate a claim or proceeding in which we believe that
we\u00a0would 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\u00a0uncertain.
As of December\u00a031, 2025 , management has determined that ASML does not have any material contingencies which
are considered probable or reasonably possible for each year presented in our Consolidated statement of financial
position .", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-689": { "value": "
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-term debt, short-term borrowings and lease commitments. Other
contractual obligations, including 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, 2025 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 and short-term borrowings
obligations, including interest 1
4.6
1.7
0.8
\u2014
0.8
0.8
0.5
Lease obligations2
0.3
0.1
0.1
\u2014
\u2014
\u2014
0.1
Purchase obligations
12.7
9.6
1.7
1.0
0.1
0.1
0.2
Total contractual obligations
17.6
11.4
2.6
1.0
0.9
0.9
0.8
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, short-term borrowings, finance income and finance costs.
2. For further details, see Note 14 Right-of-use assets and lease liabilities .
We have purchase obligations toward 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,
2025 , 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.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-690": { "value": "
Contingencies
ASML is subject to proceedings, litigation and other actual or potential claims, including those related to alleged or
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\u00a0these 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.
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\u00a0any particular proceeding, we may agree to settle or to terminate a claim or proceeding in which we believe that
we\u00a0would 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\u00a0uncertain.
As of December\u00a031, 2025 , management has determined that ASML does not have any material contingencies which
are considered probable or reasonably possible for each year presented in our Consolidated statement of financial
position .", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-691": { "value": "
18. Personnel expenses and employee information
Personnel expenses for all payroll employees were as follows:
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Wages and salaries
4,666.4
5,001.2
5,460.2
Social security expenses
410.5
468.4
516.6
Pension and retirement expenses
348.9
395.2
433.7
Share-based payments
134.8
172.6
202.3
Personnel expenses
5,560.6
6,037.4
6,612.8
The continued increase in personnel expenses is primarily attributable to higher\u00a0average wages and salaries per FTE,
reflecting our ongoing investment in talent to support the growth and expansion of our business.
Short-term incentive bonus plans
We offer annual performance-based STI bonus plans to our employees. Bonus payouts vary depending on job grade,
plan type, and both company and individual performance. For employees excluding the Board of Management, the
payout average is 17% of annual base gross salary. The 2025 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 2026 .
The STI bonus expenses for the (former) Board of Management and other employees were as follows:
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Board of Management
6.0
5.3
7.3
Former Board of Management1
\u2014
1.0
\u2014
Other employees
932.0
816.8
951.0
Total STI bonus expenses
938.0
823.1
958.3
1. On April 24, 2024, Peter T.F.M. Wennink and Martin A. van den Brink stepped down from their roles as Presidents of ASML and are, therefore,
presented as former Board of Management in 2024.
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 toward 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, 2025, 2024 and 2023 , were:
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Pension plan based on multi-employer union plan
244.4
276.3
296.6
Pension plans based on defined contribution and other plans
104.5
118.9
137.1
Pension and retirement expenses
348.9
395.2
433.7
The accrued pension premiums were \u20ac75.8 million as of December\u00a031, 2025 and \u20ac75.9 million as of December\u00a031, 2024.
Multi-employer union plan
In accordance with the collective bargaining agreements effective for the industry in which we operate, which have no
expiration date, there are 23,711 eligible payroll employees in the Netherlands (54.5% 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.
This multi-employer union plan is managed by PME (Stichting Pensioenfonds van de Metalektro) and this plan covers
approximately 1,618 companies and approximately 184,847 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 2025, the contribution percentage was 28.0% ( 2024:
28.0%, 2023 : 28.0% ). For 2025, our contribution to this multi-employer union plan (including the premiums paid by
employees) was 19.5% (2024: 18.2%, 2023 : 18.3%) of the total contribution to this plan. For 2026, we expect to
contribute around \u20ac437.0\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 fund\u2019s 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% (2024: 104.3%). Compared to the previous year, the
coverage ratio of PME increased to 125.3% as per December\u00a031, 2025 (December\u00a031, 2024: 113.1%), which is higher
than the intended minimum coverage ratio of 118.1% . 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 three years after deferral. Expenses were close to nil relating to this plan in 2025 , 2024 and 2023 . As of
December\u00a031, 2025, our liability under deferred compensation plans was \u20ac127.7 million (2024: \u20ac111.8 million).
The related compensation plan assets are \u20ac129.9 million (2024 : \u20ac113.1 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-692": { "value": "
The average number of payroll employees in FTEs was:
Average number of payroll employees in FTEs
2023
2024
2025
Netherlands
19,876
21,811
22,801
Worldwide (including Netherlands)
38,805
41,697
43,267
The total number of payroll and temporary employees as of December 31 in FTE per sector was:
Year ended December 31 (in FTE)
2023
2024
2025
Customer Support and Sales
10,790
10,344
10,235
Manufacturing and Supply Chain Management
9,954
11,341
11,124
Strategic Supply Management
2,033
1,965
1,929
General and Administrative
4,035
4,385
4,473
Research and Development
15,604
15,992
16,448
Total
42,416
44,027
44,209
Less: Temporary employees
2,107
1,241
689
Payroll employees
40,309
42,786
43,520
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-693": { "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 toward 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-694": { "value": "
20. Share-based compensation
ASML has the following share-based compensation plans in place for its employees:
\u2022 Long-term incentive (LTI) bonus plans
\u2022 Option plans
\u2022 Employee Share Purchase Plan
Long-term incentive bonus plans
Our long-term incentive (LTI) bonus plans are governed by the Employee Umbrella Share Plan, effective since January
1, 2014, and is applicable to all employees. The primary objective of this plan is to attract, reward, and retain qualified
and experienced professionals in a competitive international labor market. Equity incentives granted under this plan
typically have a vesting period of 2.5-to -3 years and are subject to service and/or performance criteria.
Employees may be granted either service-based or performance-based share plans. Under service-based plans,
shares are granted at the start and vest after a defined service period. Performance-based plans follow a similar
structure but are conditionally granted and subject to company-specific performance criteria, which may include both
market-based and non-market-based elements. These shares vest upon completion of the service period and
achievement of the performance targets at the vesting date.
The General Meeting approved the adoption of the most recent Remuneration Policy for the Board of Management,
including the number of shares to be issued. The updated policy outlines the target and maximum levels of the long-
term incentive plans, associated performance measures, and payout zone percentages. Remuneration policies for
employees are approved by the Board of Management. Additionally, the General Meeting authorized the Board of
Management to issue and grant ordinary shares, set limits on restricting or excluding shareholders\u2019 pre-emption
rights, and repurchase ordinary shares on behalf of the company within defined parameters.
The table below outlines the performance criteria and their respective weightings for the LTI performance plans
granted in 2025.
LTI performance plan criteria
Market/Non-market element
Weight
Relative TSR
Market
25%
Strategic value drivers
Non-market
35%
Technology Leadership Index
Non-market
20%
ESG measures
Non-market
20%
Total
100%
Following the US executive order 14173, the non-financial ESG performance metrics were modified as follows:
\u25e6 For the employees based in the US, the gender diversity performance measures are omitted, and an increased
weighting is applied on the Employee engagement and Inclusion score (13.33%), and
\u25e6 For the employees outside the US, the gender diversity performance measures are calculated excluding US
employees.
All employees who are eligible for the LTI plan 2023-2025 and 2024-2026 will be impacted by this modification. There
are no incremental fair value and no incremental compensation costs arising from the modifications.
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 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 the vesting period as necessary, with a final update/adjustment at vesting date. All share-based remuneration
expenses for equity-settled awards 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 profit or loss 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 market-based performance criteria, are set out in this table:
Year ended December\u00a031
2023
2024
2025
Share price in \u20ac at grant date
620.1
707.1
580.9
Expected volatility ASML
46.2%
40.0%
41.7%
Average volatility of the peer group
50.0%
43.3%
46.6%
Vesting period
2.9 years
2.9 years
2.7 years
Dividend yield
0.9%
0.7%
0.9%
Risk free interest rate (Eurozone)
2.4%
2.4%
1.8%
Risk free interest rate (US)
3.9%
4.2%
3.9%
An overview of the incurred and expected expenses for the LTI plans are set out in the following table:
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Incurred expenses
134.8
172.6
202.3
Expected expenses of conditionally granted plans in future periods
187.2
246.1
215.0
Weighted average period for recognizing these expected expenses
1.6 years
1.5 years
1.4 years
Deferred tax asset movement (recognized as share-based payments in
Equity)
5.0
9.5
13.1
Recognized income tax benefit (excluding excess income tax benefits)
16.3
28.2
32.0
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
2023
2024
2025
2023
2024
2025
Total fair value of shares vested during the year (in millions)
175.5
161.4
139.4
127.0
155.2
166.6
Weighted average fair value of shares granted
587.42
801.78
636.49
624.10
848.18
660.67
A summary of the status of conditionally outstanding shares as of December 31, 2025 , and changes during the year
ended December 31, 2025 , 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, 2025
280,353
680.02
410,680
734.50
Granted
261,198
636.49
279,674
660.67
Vested
(203,871)
650.87
(229,822)
711.06
Forfeited
(6,314)
632.69
(13,191)
714.28
Conditional shares outstanding at December 31, 2025
331,366
664.54
447,341
700.98
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\u2013Scholes option valuation model. This Black\u2013
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
2023
2024
2025
2023
2024
2025
Weighted average share price at stock option exercise
613.03
834.48
722.84
678.41
911.23
840.14
Aggregate intrinsic value of exercised stock options (in millions)
8.1
10.2
8.8
4.8
8.2
6.8
Weighted average remaining contractual term of exercisable
options (in years)
1.48
0.83
0.32
1.43
0.84
0.30
Aggregate intrinsic value of exercisable stock options (in millions)
19.7
11.4
4.6
15.9
8.2
4.5
Aggregate intrinsic value of outstanding stock options (in millions)
19.7
11.4
4.6
15.9
8.2
4.5
The number and weighted average exercise prices of stock options as of December 31, 2025 , and changes during the
year then ended are presented below:
\u00a0EUR-denominated
USD-denominated
Number
of\u00a0options
Weighted
average exercise
price per ordinary
share (in \u20ac)
Number
of\u00a0options
Weighted
average exercise
price per ordinary
share (in $)
Outstanding, January 1, 2025
19,336
87.48
13,734
95.58
Granted
\u2014
\u2014
\u2014
\u2014
Exercised
(13,779)
87.04
(9,090)
94.62
Forfeited
\u2014
\u2014
\u2014
\u2014
Expired
(78)
93.03
(1)
88.10
Outstanding, December 31, 2025
5,479
88.52
4,643
97.47
Exercisable, December 31, 2025
5,479
88.52
4,643
97.47
Details with respect to stock options exercised in the relevant year and outstanding stock options as of December 31,
2025 , are set out in the following table:
EUR-denominated
USD-denominated
Range of exercise
prices (in \u20ac)
Number of
outstanding options
Weighted average
remaining
contractual\u00a0term of
outstanding\u00a0(years)
Range of exercise
prices (in $)
Number of
outstanding options
Weighted average
remaining
contractual\u00a0term of
outstanding\u00a0(years)
80\u201390
3,569
0.19
80\u201390
\u2014
0.00
90\u2013100
1,910
0.56
90\u2013100
2,976
0.15
100\u2013110
\u2014
0.00
100\u2013110
1,667
0.56
Total
5,479
0.32
Total
4,643
0.30
Employee Share Purchase Plan
Additionally, we offer an Employee Share Purchase Plan to our payroll employees, except the Board of Management,
which 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% retention bonus in cash on the initial participation amount. This bonus is recorded
as part of personnel expenses.
Accounting policy
The employee\u2019s entitlements to a bonus under employee share purchase plans are accounted for on an accrual
basis. The shares for employee share 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 2025, ASML received \u20ac142.3 million (2024: \u20ac124.0 million; 2023: \u20ac99.4 million) from issuance of shares for our
employee share purchase plan.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-695": { "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 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 the vesting period as necessary, with a final update/adjustment at vesting date. All share-based remuneration
expenses for equity-settled awards 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 profit or loss 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\u2013Scholes option valuation model. This Black\u2013
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
The employee\u2019s entitlements to a bonus under employee share purchase plans are accounted for on an accrual
basis. The shares for employee share 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-696": { "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 for the tax effect of operating loss and tax credit carry forwards as well as for tax
consequences attributable to differences between the balance sheet carrying amounts of assets and liabilities and
their respective tax basis. 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 unless they give rise to equal taxable and
deductible temporary differences.
Recoverability 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 OCI or 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\u2019s best estimate of the underlying risk.
Income taxes are affecting our Consolidated statement of profit or loss, Consolidated statement of comprehensive
income and Consolidated statement of financial position. The disclosure of the income taxes is therefore split into:
\u2022 Income tax expense
\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)
2023
2024
2025
Current tax
(1,463.3)
(1,758.8)
(2,018.5)
Deferred tax
(165.9)
(58.9)
(143.9)
Income tax (expense) / benefit
(1,629.2)
(1,817.7)
(2,162.4)
Current and deferred tax (expense) / benefit can be further broken down into:
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Current year tax (expense) / benefit
(1,576.4)
(1,547.7)
(2,016.1)
Prior year tax (expense) / benefit
113.1
(211.1)
(2.4)
Current tax (expense) / benefit
(1,463.3)
(1,758.8)
(2,018.5)
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Changes to recognition of tax losses and tax credits
3.0
(24.9)
(52.4)
Prior year tax (expense) / benefit
(85.2)
93.1
51.7
Tax rate changes
2.8
\u2014
16.4
Origination and reversal of temporary differences, tax losses and tax credits
(86.5)
(127.1)
(159.6)
Deferred tax (expense) / benefit
(165.9)
(58.9)
(143.9)
Above current year tax expense includes estimated Global Minimum Tax expense of \u20ac0.0 million (2024: 2.5 million)
that can be broken out as follows:
Year ended December 31 (\u20ac, in millions) 3
2024
2025
Top-up tax expense based on local QDMTT 1
(0.3)
\u2014
Top-up tax expense based on IIR 2
(2.2)
\u2014
Global Minimum Tax Total
(2.5)
\u2014
1. QDMTT = qualifying domestic top-up tax.
2. IIR = Income Inclusion Rule.
3. Global Minimum Tax rules have only first become applicable as of 2024. As such, no reference for 2023 has been included.
The Dutch statutory income tax rate was 25.8% in 2025 (25.8% for 2024 and 25.8% for 2023). Tax amounts in other
jurisdictions are calculated at the rates prevailing in the relevant jurisdictions.
The effective tax rate (ETR) decreased to 17.8% in 2025, compared to 18.3% in 2024. This reduction is primarily due
to a correction for a historic tax position recognized in 2024 that pertained to multiple years, for which the underlying
tax position has a lower impact in 2025.
The following table is a reconciliation of the Dutch statutory rate of 25.8% to the Company\u2019s effective tax rate for the
year ended December 31, 2025. We updated the presentation for 20252 to provide and retain a similar view with our
US GAAP report, while complying with the disclosure requirements of IAS 12 of EU-IFRS regulations. We use a
separate disclosure threshold for reconciling items that individually or at aggregated jurisdiction level are equal or
greater than 5% of expected total tax expense in case of using the Dutch domestic rate or are otherwise qualitatively
material. These reconciling items are presented separately.
Year ended December 31 (\u20ac, in millions)
2025
%1
Income before income taxes
12,158.7
100.0
Income tax expense based on ASML\u2019s domestic rate
(3,136.9)
25.8
Foreign Tax Effects
Other foreign jurisdictions
Other
(114.6)
0.9
Netherlands
Nontaxable or nondeductible items
Adjustments in respect of tax incentives
1,114.9
(9.2)
Other nontaxable or nondeductible items
(14.8)
0.1
Other adjustments
28.3
(0.2)
Changes in the liability for uncertain tax positions
(39.3)
0.3
Income Tax Expense / Effective Tax Rate
(2,162.4)
17.8
1. As a percentage of income before income taxes.
2. Presentation for US GAAP was only first changed as of 2025. As such no 2024 and 2023 comparatives are presented above.
Explanatory notes on the 2025 reconciling items appear below the table presenting the effective tax rates for 2024
and 2023.
The following table is a reconciliation of the Dutch statutory rate of 25.8% to the Company\u2019s effective tax rate for the
years ended December 31, 2023 and 2024 following prior years set up:
Year ended December 31 (\u20ac, in millions)
2023
%1
2024
%1
Income before income taxes
9,553.1
100.0%
9,956.9
100.0%
Income tax expense based on ASML\u2019s domestic rate
(2,464.7)
25.8%
(2,568.9)
25.8%
Effects of tax rates in foreign jurisdictions
5.3
(0.1)%
31.4
(0.3)%
Adjustments in respect of tax exempt income
1.4
\u2014%
0.9
\u2014%
Adjustments in respect of tax incentives
995.7
(10.4%)
892.5
(9.0)%
Adjustments in respect of prior years\u2019 current taxes
113.1
(1.2)%
(211.2)
2.1%
Adjustments in respect of prior years\u2019 deferred taxes
(85.2)
0.9%
93.1
(0.9%)
Movements in the liability for uncertain tax positions
(62.9)
0.7%
(35.4)
0.4%
Global Minimum Tax
\u2014
\u2014%
(2.5)
\u2014%
Change in unrecognized deferred tax assets
3.0
\u2014%
(24.9)
0.3%
Investments in associates
(42.6)
0.5%
(41.6)
0.5%
Effect of change in tax rates
2.8
\u2014%
\u2014
\u2014%
Other (credits) and non-taxable items
(95.1)
1.0%
48.9
(0.5)%
Provision for income taxes
(1,629.2)
17.1%
(1,817.7)
18.3%
1. As a percentage of income before income taxes.
The individual elements in these tables are explained in more detail below. While the explanations are based on the
captures of the 2025 table, they also reference the corresponding items from the 2024 and 2023 table for context.
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 apply if our entire taxable income were subject to the Dutch statutory tax rate,
with no tax incentives applied. No state or local taxes are applicable in the Netherlands.
Foreign tax effects
This category includes cumulative effect of the reconciling items applicable in the foreign (i.e. non-Dutch) jurisdictions
where we operate. It includes the benefit of the R&D credits claimed at the level of our US group companies, the
income tax expense relating to our investment in Carl Zeiss SMT Holding GmbH & Co KG as well as other items that
individually do not meet the separate disclosure threshold. It includes non-deductible items, tax exempt income
items, prior year adjustments, effects of differences in tax rates, valuation adjustments, Global Minimum Taxes and
tax effects on intercompany elimination allocated to Foreign jurisdictions.
Netherlands \u2013 adjustment in respect of tax incentives
This category includes the impact of the reduced tax rate as a result of application of the Dutch Innovation Box, which
is the only reconciling item exceeding the separate disclosure threshold. The innovation box 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 for all years
mentioned the application has been confirmed in agreements between ASML and the Dutch tax authorities. As of
2024 this agreement has been renewed, now being applicable for the years 2024 through 2028 assuming facts and
circumstances do not change.
Decline in absolute amount of the 2024 benefit of tax incentives as compared to 2023 is driven by a lower innovation
box allocation percentage applicable as of 2024 as compared to 2023.
Other nontaxable or nondeductible items
This category reflects the impact of permanent nontaxable or nondeductible items at the level of our group companies
in the Netherlands that do not meet the separate disclosure threshold. It includes, amongst others, the effect of
nondeductible withholding taxes, nondeductible shared-based compensation expenses and non-deductible
employee related expenses.
Other Adjustments
The category \u2018Other adjustments\u2019 includes items relating to our group companies in The Netherlands that individually
do not meet the separate disclosure threshold. It includes prior year adjustments and tax effects on intercompany
elimination allocated to our Dutch operations.
2024 prior years\u2019 current taxes included a corrective tax expense in relation to a historic tax position.
In 2025 and 2024 there were no tax rate changes in the Netherlands with a revaluation impact. The tax rate change
reflected for 2023 mainly related to revaluation of deferred tax positions of our Dutch fiscal unity following from the
renewed innovation box agreement with the Dutch tax authorities.
Changes in the liability for uncertain tax positions
This category includes movements in our liability for uncertain tax positions for the world wide consolidated group. No
netting with underlying tax positions has been applied.
In 2025, similar to prior years, the effective tax rate was impacted by movements in the liability for uncertain tax
positions. The movement for 2025 is mainly driven by continued dialogues with Dutch and foreign tax authorities in
the area of transfer pricing and the use of foreign tax credits. Additionally, some prior-year positions have been
released as a result of the lapse of statute.
US Tax Reforms
The year-end tax positions also reflect the regulations of US Tax Reforms, thereby taking into account the guidance
issued by the US government. Hereby the most recent guidance for the final FDII regulations has been applied. 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 provisions, introduced a 25% investment
tax credit for semiconductor manufacturing equipment. These credits are accounted for as reductions to capitalized
Property, plant and equipment costs, rather than as income taxes.
Additionally, in 2022 the US enacted the Inflation Reduction Act (IRA), which, among other things, implemented 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 2025.
The same applies for the provisions of the One Big Beautiful Bill Act (OBBBA) that was enacted in 2025. Based on our
current analysis, the OBBBA has no material impact on our Consolidated financial statements for 2025 and we do not
believe it will have material impact for upcoming financial years.
Global Minimum Tax
ASML falls within the scope of the Organisation for Economic Co-operation and Development (OECD) global
minimum tax rules. Global minimum tax legislation was enacted in the Netherlands, the jurisdiction in which ASML is
incorporated, and came into effect from January 1, 2024.
ASML applies the exception to recognize and disclose information about deferred tax assets and liabilities related to
Global minimum taxes, as provided in the amendments to IAS 12 issued in May 2023.
ASML recognized an estimated current tax expense related to Global minimum tax, amounting to \u20ac0.0 million (2024:
2.5 million).
Income taxes paid1
Jurisdiction / Year (\u20ac, in millions)
2025
Netherlands
(1,152.7)
United States
(171.1)
South Korea
(89.3)
China
(98.0)
Rest of World
(110.3)
Total
(1,621.4)
1. Presentation for US GAAP was only first changed as of 2025. As such no 2024 and 2023 comparatives are presented above.
Income taxes paid include withholding taxes paid on certain payments between group companies that qualify as
income taxes within the scope of IAS 12. These withholding taxes have been presented as income taxes paid in the
countries of remittance to the local tax authorities.
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)
2024
2025
Liability for uncertain tax positions (included in current tax liabilities)
(240.2)
(175.9)
Deferred tax assets
2,168.6
1,811.6
Deferred tax liabilities
(492.7)
(444.9)
Deferred and other tax assets (liabilities)
1,435.7
1,190.8
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, 2025, the liability for uncertain tax
positions (excluding interest and penalties) amounts to \u20ac161.6\u00a0million (2024: \u20ac200.1\u00a0million), which as of 2025 is
classified as current tax liabilities. If released, these uncertain tax positions would positively affect our effective tax
rate by approximately \u20ac175.9\u00a0million benefit ( 2024: \u20ac213.6 million benefit).
Interest and penalties related to the liability for uncertain tax positions amount to \u20ac14.3 million (2024: \u20ac40.1 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 2025 amount to a benefit of \u20ac19.0\u00a0million (2024: 26.4 million benefit; 2023:
7.0 million expense ).
The following table is a reconciliation of the beginning and ending balance of the liability for uncertain tax positions :
Year ended December 31 (\u20ac, in millions)
2024
2025
Balance, January
(202.4)
(200.1)
Gross increases \u2013 tax positions in prior period
(31.8)
(35.1)
Gross decreases \u2013 tax positions in prior period
27.4
46.5
Gross increases \u2013 tax positions in current period
(67.7)
(45.2)
Settlements
69.9
60.3
Lapse of statute of limitations
6.5
0.8
Effect of changes in exchange rates
(2.0)
11.2
Total liability for uncertain tax positions
(200.1)
(161.6)
Balance of accrued interest and penalties
(40.1)
(14.3)
Total liabilities for uncertain tax positions including interest and penalties
(240.2)
(175.9)
We conclude our liability for uncertain tax positions to be appropriate. Based on the information currently available,
we expect that only part of the liability for uncertain tax positions may be cash settled within the next 12 months.
Settlements reported in 2025 mainly relate to an agreement reached with the Dutch tax authorities in relation to the
use of foreign withholding tax credits. The settlements reported in 2024 mainly relate to an agreement reached with
South Korean tax authorities in the area of transfer pricing.
Increase in prior period and current period tax positions mainly relate to dialogues with the Dutch tax authorities in
relation to Transfer Pricing and the use of foreign withholding tax credits.
We file income tax returns in all jurisdictions 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:
Jurisdictions
Years
Netherlands
2022 \u2013 2025
US
2018 \u2013 2025
Taiwan
2020 \u2013 2025
South Korea
2022 \u2013 2025
China
2015 \u2013 2025
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, 2025
Other
Consolidated Statement
of Profit or Loss
Equity
Effect of changes in
exchange rates
December 31, 2025
Deferred tax assets:
Unrealized profits resulting from intercompany transactions
504.9
\u2014
6.0
\u2014
(10.3)
500.6
Capitalized R&D costs
193.0
\u2014
(128.5)
\u2014
(64.5)
\u2014
Goodwill
79.8
\u2014
5.3
\u2014
\u2014
85.1
R&D and other tax credit carry forwards
266.6
(9.7)
85.4
\u2014
(30.2)
312.1
Inventories
95.5
\u2014
(23.4)
\u2014
(2.1)
70.0
Contract liabilities
1,046.0
\u2014
16.8
\u2014
(90.4)
972.4
Accrued and other liabilities
135.7
\u2014
(9.0)
\u2014
(13.2)
113.5
Operating loss carry forwards
1.1
\u2014
49.0
\u2014
1.0
51.1
Property, plant and equipment
11.4
\u2014
2.7
\u2014
(0.1)
14.0
Lease liabilities
25.4
\u2014
(3.4)
\u2014
(3.1)
18.9
Other intangible assets
107.0
\u2014
(15.3)
\u2014
(7.0)
84.7
Share-based payments
42.2
\u2014
4.9
13.2
(3.5)
56.8
Other temporary differences
25.0
\u2014
32.6
19.0
76.6
Total deferred tax assets, gross
2,533.6
(9.7)
23.1
13.2
(204.4)
2,355.8
Unrecognized deferred tax assets1
(242.6)
\u2014
(52.4)
\u2014
27.3
(267.7)
Total deferred tax assets, net
2,291.0
(9.7)
(29.3)
13.2
(177.1)
2,088.1
Deferred tax liabilities:
Capitalized R&D costs
(446.4)
\u2014
(111.1)
\u2014
1.1
(556.4)
Other intangible assets
(46.0)
\u2014
11.1
\u2014
11.9
(23.0)
Goodwill
(45.7)
\u2014
(8.0)
\u2014
\u2014
(53.7)
Inventories
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Right-of-use assets
(25.4)
\u2014
3.4
\u2014
3.1
(18.9)
Property, plant and equipment
(36.1)
\u2014
8.0
\u2014
3.1
(25.0)
Accrued and other liabilities
(0.3)
\u2014
(27.4)
\u2014
0.6
(27.1)
Contract liabilities
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Long-term debt
(1.3)
\u2014
1.2
\u2014
\u2014
(0.1)
Other temporary differences
(13.9)
\u2014
8.2
\u2014
(11.5)
(17.2)
Total deferred tax liabilities
(615.1)
\u2014
(114.6)
\u2014
8.3
(721.4)
Net deferred tax assets (liabilities)
1,675.9
(9.7)
(143.9)
13.2
(168.8)
1,366.7
Classified as:
Deferred tax assets \u2013 non-current
2,168.6
1,811.6
Deferred tax liabilities \u2013 non-current
(492.7)
(444.9)
Net deferred tax assets (liabilities)
1,675.9
1,366.7
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.
Deferred taxes (\u20ac, in millions)
January 1, 2024
Other
Consolidated Statement
of Profit or Loss
Equity
Effect of changes in
exchange rates
December 31, 2024
Deferred tax assets:
Unrealized profits resulting from intercompany transactions
450.1
\u2014
45.4
\u2014
9.4
504.9
Capitalized R&D costs
285.9
\u2014
(129.5)
\u2014
36.6
193.0
Goodwill
65.0
\u2014
14.8
\u2014
\u2014
79.8
79.8
R&D and other tax credit carry forwards
217.8
(9.7)
45.4
\u2014
13.1
266.6
Inventories
61.4
\u2014
31.6
\u2014
2.5
95.5
Contract liabilities
959.8
\u2014
39.9
\u2014
46.3
1,046.0
Accrued and other liabilities
139.7
\u2014
(6.6)
\u2014
2.6
135.7
Operating loss carry forwards
3.9
\u2014
(2.8)
\u2014
\u2014
1.1
Property, plant and equipment
29.2
\u2014
(16.2)
\u2014
(1.6)
11.4
Lease liabilities
28.7
\u2014
(5.0)
\u2014
1.7
25.4
Other intangible assets
119.3
\u2014
(12.3)
\u2014
\u2014
107.0
Share-based payments
26.7
\u2014
(0.3)
9.5
6.3
42.2
Other temporary differences
22.9
\u2014
4.9
3.7
(6.5)
25.0
Total deferred tax assets, gross
2,410.4
(9.7)
9.3
13.2
110.4
2,533.6
Unrecognized deferred tax assets1
(206.7)
\u2014
(24.9)
\u2014
(11.0)
(242.6)
Total deferred tax assets, net
2,203.7
(9.7)
(15.6)
13.2
99.4
2,291.0
Deferred tax liabilities:
Capitalized R&D costs
(345.8)
\u2014
(100.6)
\u2014
\u2014
(446.4)
Other intangible assets
(52.0)
\u2014
9.4
\u2014
(3.4)
(46.0)
Goodwill
(38.5)
\u2014
(7.2)
\u2014
\u2014
(45.7)
Inventories
(3.8)
\u2014
3.7
\u2014
0.1
\u2014
Right-of-use assets
(28.7)
\u2014
5.0
\u2014
(1.7)
(25.4)
Property, plant and equipment
(13.6)
\u2014
(22.7)
\u2014
0.2
(36.1)
Accrued and other liabilities
(0.5)
\u2014
0.2
\u2014
\u2014
(0.3)
Contract liabilities
(80.0)
\u2014
80.0
\u2014
\u2014
\u2014
Long-term debt
(1.6)
\u2014
0.3
\u2014
\u2014
(1.3)
Other temporary differences
(3.8)
\u2014
(11.4)
\u2014
1.3
(13.9)
Total deferred tax liabilities
(568.3)
\u2014
(43.3)
\u2014
(3.5)
(615.1)
Net deferred tax assets (liabilities)
1,635.4
(9.7)
(58.9)
13.2
95.9
1,675.9
Classified as:
Deferred tax assets \u2013 non-current
2,104.8
2,168.6
Deferred tax liabilities \u2013 non-current
(469.4)
(492.7)
Net deferred tax assets (liabilities)
1,635.4
1,675.9
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.
Operating loss carry forwards and tax credit carry forwards
The deferred tax assets from operating loss carry forwards, R&D credits and other tax credit carry forwards
accounted for as per December 31, 2025, are largely derecognized. R&D and other tax credit carry forwards for the
amount of \u20ac232.7 million have no expiration date. The remaining R&D and other tax credit carry forwards of \u20ac79.4
million have an expiration date between 2028 and 2045. For an amount of \u20ac212.6 million the operating losses carry
forward have an expiration date between 2035 and 2045 . The remaining operating loss carry forwards of \u20ac207.3
million 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, should the projected cash flows, freely available funds of the respective entity and
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. Except for some ad hoc dividend distributions that may take place in 2026 for some of our Asian group entities
with expected limited tax impact. As per December 31, 2025, the aggregate amount of unrecognized temporary
differences approximately amounts to \u20ac1,267.6\u00a0million (2024: \u20ac1,010.2\u00a0million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-697": { "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 for the tax effect of operating loss and tax credit carry forwards as well as for tax
consequences attributable to differences between the balance sheet carrying amounts of assets and liabilities and
their respective tax basis. 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 unless they give rise to equal taxable and
deductible temporary differences.
Recoverability 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 OCI or 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\u2019s best estimate of the underlying risk.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-698": { "value": "
Deferred tax is recognized for the tax effect of operating loss and tax credit carry forwards as well as for tax
consequences attributable to differences between the balance sheet carrying amounts of assets and liabilities and
their respective tax basis. 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 unless they give rise to equal taxable and
deductible temporary differences.
Recoverability 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-699": { "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, 2025
Other
Consolidated Statement
of Profit or Loss
Equity
Effect of changes in
exchange rates
December 31, 2025
Deferred tax assets:
Unrealized profits resulting from intercompany transactions
504.9
\u2014
6.0
\u2014
(10.3)
500.6
Capitalized R&D costs
193.0
\u2014
(128.5)
\u2014
(64.5)
\u2014
Goodwill
79.8
\u2014
5.3
\u2014
\u2014
85.1
R&D and other tax credit carry forwards
266.6
(9.7)
85.4
\u2014
(30.2)
312.1
Inventories
95.5
\u2014
(23.4)
\u2014
(2.1)
70.0
Contract liabilities
1,046.0
\u2014
16.8
\u2014
(90.4)
972.4
Accrued and other liabilities
135.7
\u2014
(9.0)
\u2014
(13.2)
113.5
Operating loss carry forwards
1.1
\u2014
49.0
\u2014
1.0
51.1
Property, plant and equipment
11.4
\u2014
2.7
\u2014
(0.1)
14.0
Lease liabilities
25.4
\u2014
(3.4)
\u2014
(3.1)
18.9
Other intangible assets
107.0
\u2014
(15.3)
\u2014
(7.0)
84.7
Share-based payments
42.2
\u2014
4.9
13.2
(3.5)
56.8
Other temporary differences
25.0
\u2014
32.6
19.0
76.6
Total deferred tax assets, gross
2,533.6
(9.7)
23.1
13.2
(204.4)
2,355.8
Unrecognized deferred tax assets1
(242.6)
\u2014
(52.4)
\u2014
27.3
(267.7)
Total deferred tax assets, net
2,291.0
(9.7)
(29.3)
13.2
(177.1)
2,088.1
Deferred tax liabilities:
Capitalized R&D costs
(446.4)
\u2014
(111.1)
\u2014
1.1
(556.4)
Other intangible assets
(46.0)
\u2014
11.1
\u2014
11.9
(23.0)
Goodwill
(45.7)
\u2014
(8.0)
\u2014
\u2014
(53.7)
Inventories
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Right-of-use assets
(25.4)
\u2014
3.4
\u2014
3.1
(18.9)
Property, plant and equipment
(36.1)
\u2014
8.0
\u2014
3.1
(25.0)
Accrued and other liabilities
(0.3)
\u2014
(27.4)
\u2014
0.6
(27.1)
Contract liabilities
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Long-term debt
(1.3)
\u2014
1.2
\u2014
\u2014
(0.1)
Other temporary differences
(13.9)
\u2014
8.2
\u2014
(11.5)
(17.2)
Total deferred tax liabilities
(615.1)
\u2014
(114.6)
\u2014
8.3
(721.4)
Net deferred tax assets (liabilities)
1,675.9
(9.7)
(143.9)
13.2
(168.8)
1,366.7
Classified as:
Deferred tax assets \u2013 non-current
2,168.6
1,811.6
Deferred tax liabilities \u2013 non-current
(492.7)
(444.9)
Net deferred tax assets (liabilities)
1,675.9
1,366.7
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.
Deferred taxes (\u20ac, in millions)
January 1, 2024
Other
Consolidated Statement
of Profit or Loss
Equity
Effect of changes in
exchange rates
December 31, 2024
Deferred tax assets:
Unrealized profits resulting from intercompany transactions
450.1
\u2014
45.4
\u2014
9.4
504.9
Capitalized R&D costs
285.9
\u2014
(129.5)
\u2014
36.6
193.0
Goodwill
65.0
\u2014
14.8
\u2014
\u2014
79.8
79.8
R&D and other tax credit carry forwards
217.8
(9.7)
45.4
\u2014
13.1
266.6
Inventories
61.4
\u2014
31.6
\u2014
2.5
95.5
Contract liabilities
959.8
\u2014
39.9
\u2014
46.3
1,046.0
Accrued and other liabilities
139.7
\u2014
(6.6)
\u2014
2.6
135.7
Operating loss carry forwards
3.9
\u2014
(2.8)
\u2014
\u2014
1.1
Property, plant and equipment
29.2
\u2014
(16.2)
\u2014
(1.6)
11.4
Lease liabilities
28.7
\u2014
(5.0)
\u2014
1.7
25.4
Other intangible assets
119.3
\u2014
(12.3)
\u2014
\u2014
107.0
Share-based payments
26.7
\u2014
(0.3)
9.5
6.3
42.2
Other temporary differences
22.9
\u2014
4.9
3.7
(6.5)
25.0
Total deferred tax assets, gross
2,410.4
(9.7)
9.3
13.2
110.4
2,533.6
Unrecognized deferred tax assets1
(206.7)
\u2014
(24.9)
\u2014
(11.0)
(242.6)
Total deferred tax assets, net
2,203.7
(9.7)
(15.6)
13.2
99.4
2,291.0
Deferred tax liabilities:
Capitalized R&D costs
(345.8)
\u2014
(100.6)
\u2014
\u2014
(446.4)
Other intangible assets
(52.0)
\u2014
9.4
\u2014
(3.4)
(46.0)
Goodwill
(38.5)
\u2014
(7.2)
\u2014
\u2014
(45.7)
Inventories
(3.8)
\u2014
3.7
\u2014
0.1
\u2014
Right-of-use assets
(28.7)
\u2014
5.0
\u2014
(1.7)
(25.4)
Property, plant and equipment
(13.6)
\u2014
(22.7)
\u2014
0.2
(36.1)
Accrued and other liabilities
(0.5)
\u2014
0.2
\u2014
\u2014
(0.3)
Contract liabilities
(80.0)
\u2014
80.0
\u2014
\u2014
\u2014
Long-term debt
(1.6)
\u2014
0.3
\u2014
\u2014
(1.3)
Other temporary differences
(3.8)
\u2014
(11.4)
\u2014
1.3
(13.9)
Total deferred tax liabilities
(568.3)
\u2014
(43.3)
\u2014
(3.5)
(615.1)
Net deferred tax assets (liabilities)
1,635.4
(9.7)
(58.9)
13.2
95.9
1,675.9
Classified as:
Deferred tax assets \u2013 non-current
2,104.8
2,168.6
Deferred tax liabilities \u2013 non-current
(469.4)
(492.7)
Net deferred tax assets (liabilities)
1,635.4
1,675.9
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.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-700": { "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:
As of December 31
2023
2024
2025
Issued ordinary shares with nominal value of \u20ac0.09
393,421,721
393,283,720
385,417,665
Issued ordinary treasury shares with nominal value of \u20ac0.09
6,162,857
546,972
2,730,009
Total issued ordinary shares with nominal value of \u20ac0.09
399,584,578
393,830,692
388,147,674
As of December\u00a031, 2025 , 87,904,216 ordinary shares were held by 316 registered holders with a registered address
in the US. Sinc e 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\u00a0number 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\u00a0share carries one vote.
There are no special voting rights on the issued shares in\u00a0our share capital.
There are currently no limitations, either under Dutch law\u00a0or in our Articles of Association, on the transfer of ordinary
shares in the share capital of ASML. Pursuant to\u00a0our 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\u00a0as it has
been authorized to do so by the General\u00a0Meeting. The Board of Management requires approval of the Supervisory
Board for such an issue. The\u00a0authorization 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\u00a0of Management\u2019s proposal, provided that the Supervisory Board has approved such a proposal.
Holders of our ordinary shares have a preemptive right,\u00a0in\u00a0proportion to the aggregate nominal amount they\u00a0hold. This
preemptive right may be restricted or excluded. Holders of ordinary shares do not have preemptive rights\u00a0with 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\u00a0the\u00a0Supervisory Board,
to restrict or exclude the preemptive rights of holders of ordinary shares.
At our 2025 AGM, the Board of Management was authorized from April 23, 2025, through October 23, 2026, subject
to the approval of the Supervisory Board, to issue shares and/or rights thereto, representing up to\u00a0a\u00a0maximum of 5%
of our issued share capital at April\u00a023, 2025, plus an additional 5% of our issued share\u00a0capital at\u00a0April 23, 2025, that
may be issued in connection with mergers, acquisitions and/or (strategic) alliances. Our shareholders also authorized
the Board of Management through October 23, 2026, 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
authorization by the General Meeting, which authorization may not be for more than 18 months.
At the 2025 Annual General Meeting (AGM), the Board of Management was authorized, subject to Supervisory Board
approval, to repurchase through October 23, 2026, up to a maximum of 10% of our issued share capital at April 23,
2025, 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) has been granted an option right to
acquire cumulative preference shares in the share capital of ASML. The Foundation may exercise this Preference
Share Option when, in the opinion of the Foundation\u2019s Board of Directors, the interests of ASML, its business or its
stakeholders are at stake, including in\u00a0the event that:
\u2022 a public bid for ASML\u2019s shares has been announced or made, or there is a justified expectation that such a\u00a0bid
will be made without any agreement having been\u00a0reached with ASML in relation thereto; or
\u2022 an attempted exercise of voting rights by one or more\u00a0shareholders, which in the opinion of the Foundation\u2019s
Board of Directors is materially in conflict\u00a0with the interests of ASML, of its business or\u00a0of its stakeholders.
The Foundation\u2019s objectives are to look after the interests\u00a0of ASML and the enterprises maintained by
and/or affiliated in a group with ASML, in such a way that\u00a0ASML\u2019s interests and those of enterprises and all parties
concerned are safeguarded in the best possible way. The Foundation is responsible for ensuring 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. The Foundation aims to realize its objects by acquiring and holding
cumulative preference shares in our capital and by exercising the rights attached to these shares, particularly the
voting rights.
The Preference Share Option entitles the Foundation to\u00a0acquire cumulative preference shares, whereby the aggregate
nominal value of such cumulative preference shares may not exceed the aggregate nominal value of the ordinary
shares issued at the time of exercise of the Preference Share Option. The subscription price for the cumulative
preference shares shall be equal to nominal value. Only 25 percent of the subscription price will be payable upon
issuance, with the remainder only being payable when called-up by ASML.
Cancellation and repayment of issued cumulative preference shares by ASML requires authorization by the\u00a0General
Meeting, on a proposal to this effect made by\u00a0the Board of Management and approved by the Supervisory Board. If
the Preference Share Option is exercised and as a result cumulative preference shares\u00a0are issued, we will initiate the
repurchase or cancellation of all cumulative preference shares held by the Foundation at the Foundation\u2019s request. In
that case, we are 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 that we repurchase or\u00a0cancel 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 operates independently of ASML. Its\u00a0Board of\u00a0Directors comprises four independent members. Per
December 31, 2025, its members were: Mr. Wim Pelsma, Mr.\u00a0Sjoerd\u00a0Vollebregt, Mr. Jos Streppel and Mr. Steven
Perrick (who was replaced by Mr. Arnold Croiset van Uchelen effective January 1, 2026).
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, the other
comprehensive income from associate and accumulated gain (loss) on equity investments. 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 2025 and 2024 were as follows:
(\u20ac, in millions)
Hedging
reserve
Currency
translation
reserve
Reserve for
capitalized
development
expenditures
Share of OCI
from
associate
Gain (loss) on
equity
investments
Total
Balance at January 1, 2024
(7.6)
151.3
3,191.5
33.0
\u2014
3,368.2
Components of statement of
comprehensive income:
Share of OCI from associate
\u2014
\u2014
\u2014
(12.1)
\u2014
(12.1)
Foreign currency translation
\u2014
93.0
\u2014
\u2014
\u2014
93.0
Financial instruments, net of taxes:
Gain (loss) on equity investments
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Gain (Loss) on derivative financial
instruments
38.2
\u2014
\u2014
\u2014
\u2014
38.2
Transfers to net income
(8.9)
\u2014
\u2014
\u2014
\u2014
(8.9)
Development expenditures
\u2014
\u2014
914.6
\u2014
\u2014
914.6
Currency translation on development
expenditures
\u2014
(1.5)
1.5
\u2014
\u2014
\u2014
Balance at December 31, 2024
21.7
242.8
4,107.6
20.9
\u2014
4,393.0
Components of statement of
comprehensive income:
Share of OCI from associate
\u2014
\u2014
\u2014
14.1
\u2014
14.1
Foreign currency translation
\u2014
(262.8)
\u2014
\u2014
\u2014
(262.8)
Financial instruments, net of taxes:
Gain (loss) on equity investments
\u2014
\u2014
\u2014
\u2014
416.0
416.0
Gain (loss) on derivative financial
instruments
(88.4)
\u2014
\u2014
\u2014
\u2014
(88.4)
Transfers to net income
13.8
\u2014
\u2014
\u2014
\u2014
13.8
Development expenditures
\u2014
\u2014
757.4
\u2014
\u2014
757.4
Currency translation on development
expenditures
\u2014
8.8
(8.8)
\u2014
\u2014
\u2014
Balance at December 31, 2025
(52.9)
(11.2)
4,856.2
35.0
416.0
5,243.1
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
Pursuant to our Articles of Association, 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 provide a sustainable dividend per share that will grow 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 future changes in applicable tax and
corporate laws.
ASML intends to declare a total dividend for the year of 2025 of \u20ac7.50 per ordinary share, which is a 17.2% increase
compared to the 2024 total dividend of \u20ac6.40 per ordinary share. Recognizing the interim dividends of \u20ac1.60 per
ordinary share paid in August 2025, November 2025 and February 2026, this leads to a final dividend proposal to the
General Meeting of \u20ac2.70 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.
For more information, see articles 38 through 42 of our Articles of Association as published on our website.
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 January 28, 2026 we announced a new share buyback program to be executed by December 31, 2028. ASML
intends to repurchase shares of an amount up to \u20ac12\u00a0billion, of which we expect a total of up to 2.0 millions shares
will be used to cover employee share plans. ASML intends to cancel the remainder of the shares repurchased. The
share buyback program may be suspended, modified or discontinued at any time. The previous program finished in
December 2025, pursuant to which we repurchased a total of \u20ac7.6\u00a0billion out of the up to \u20ac12.0\u00a0billion program.
In 2025, we repurchased 8,323,320 shares (2024: 574,925 shares) for a total consideration of \u20ac5,950.0 million (2024:
\u20ac500.0 million). In 2025, we cancelled 5,683,018 shares (2024: 5,754,117 shares).
The following table provides a summary of shares repurchased by ASML in 2025:
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 \u2013 31, 2025
181,400
714.60
181,400
10,170.4
February 1 \u2013 28, 2025
1,819,703
712.36
2,001,103
8,874.1
March 1 \u2013 31, 2025
2,067,246
658.42
4,068,349
7,513.0
April 1 \u2013 30, 2025
1,390,673
583.36
5,459,022
6,701.7
May 1 \u2013 31, 2025
398,170
648.62
5,857,192
6,443.4
June 1 \u2013 30, 2025
385,453
669.72
6,242,645
6,185.3
July 1 \u2013 31, 2025
200,024
676.40
6,442,669
6,050.0
August 1 \u2013 31, 2025
\u2014
\u2014
6,442,669
6,050.0
September 1 \u2013 30, 2025
\u2014
\u2014
6,442,669
6,050.0
October 1 \u2013 31, 2025
483,439
897.81
6,926,108
5,616.0
November 1 \u2013 30, 2025
816,582
885.88
7,742,690
4,892.6
December 1 \u2013 31, 2025
580,630
934.45
8,323,320
4,350.0
Total
8,323,320
714.86
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-701": { "value": "
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:
As of December 31
2023
2024
2025
Issued ordinary shares with nominal value of \u20ac0.09
393,421,721
393,283,720
385,417,665
Issued ordinary treasury shares with nominal value of \u20ac0.09
6,162,857
546,972
2,730,009
Total issued ordinary shares with nominal value of \u20ac0.09
399,584,578
393,830,692
388,147,674
As of December\u00a031, 2025 , 87,904,216 ordinary shares were held by 316 registered holders with a registered address
in the US. Sinc e 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\u00a0number 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\u00a0share carries one vote.
There are no special voting rights on the issued shares in\u00a0our share capital.
There are currently no limitations, either under Dutch law\u00a0or in our Articles of Association, on the transfer of ordinary
shares in the share capital of ASML. Pursuant to\u00a0our 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\u00a0as it has
been authorized to do so by the General\u00a0Meeting. The Board of Management requires approval of the Supervisory
Board for such an issue. The\u00a0authorization 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\u00a0of Management\u2019s proposal, provided that the Supervisory Board has approved such a proposal.
Holders of our ordinary shares have a preemptive right,\u00a0in\u00a0proportion to the aggregate nominal amount they\u00a0hold. This
preemptive right may be restricted or excluded. Holders of ordinary shares do not have preemptive rights\u00a0with 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\u00a0the\u00a0Supervisory Board,
to restrict or exclude the preemptive rights of holders of ordinary shares.
At our 2025 AGM, the Board of Management was authorized from April 23, 2025, through October 23, 2026, subject
to the approval of the Supervisory Board, to issue shares and/or rights thereto, representing up to\u00a0a\u00a0maximum of 5%
of our issued share capital at April\u00a023, 2025, plus an additional 5% of our issued share\u00a0capital at\u00a0April 23, 2025, that
may be issued in connection with mergers, acquisitions and/or (strategic) alliances. Our shareholders also authorized
the Board of Management through October 23, 2026, 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
authorization by the General Meeting, which authorization may not be for more than 18 months.
At the 2025 Annual General Meeting (AGM), the Board of Management was authorized, subject to Supervisory Board
approval, to repurchase through October 23, 2026, up to a maximum of 10% of our issued share capital at April 23,
2025, 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) has been granted an option right to
acquire cumulative preference shares in the share capital of ASML. The Foundation may exercise this Preference
Share Option when, in the opinion of the Foundation\u2019s Board of Directors, the interests of ASML, its business or its
stakeholders are at stake, including in\u00a0the event that:
\u2022 a public bid for ASML\u2019s shares has been announced or made, or there is a justified expectation that such a\u00a0bid
will be made without any agreement having been\u00a0reached with ASML in relation thereto; or
\u2022 an attempted exercise of voting rights by one or more\u00a0shareholders, which in the opinion of the Foundation\u2019s
Board of Directors is materially in conflict\u00a0with the interests of ASML, of its business or\u00a0of its stakeholders.
The Foundation\u2019s objectives are to look after the interests\u00a0of ASML and the enterprises maintained by
and/or affiliated in a group with ASML, in such a way that\u00a0ASML\u2019s interests and those of enterprises and all parties
concerned are safeguarded in the best possible way. The Foundation is responsible for ensuring 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. The Foundation aims to realize its objects by acquiring and holding
cumulative preference shares in our capital and by exercising the rights attached to these shares, particularly the
voting rights.
The Preference Share Option entitles the Foundation to\u00a0acquire cumulative preference shares, whereby the aggregate
nominal value of such cumulative preference shares may not exceed the aggregate nominal value of the ordinary
shares issued at the time of exercise of the Preference Share Option. The subscription price for the cumulative
preference shares shall be equal to nominal value. Only 25 percent of the subscription price will be payable upon
issuance, with the remainder only being payable when called-up by ASML.
Cancellation and repayment of issued cumulative preference shares by ASML requires authorization by the\u00a0General
Meeting, on a proposal to this effect made by\u00a0the Board of Management and approved by the Supervisory Board. If
the Preference Share Option is exercised and as a result cumulative preference shares\u00a0are issued, we will initiate the
repurchase or cancellation of all cumulative preference shares held by the Foundation at the Foundation\u2019s request. In
that case, we are 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 that we repurchase or\u00a0cancel 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 operates independently of ASML. Its\u00a0Board of\u00a0Directors comprises four independent members. Per
December 31, 2025, its members were: Mr. Wim Pelsma, Mr.\u00a0Sjoerd\u00a0Vollebregt, Mr. Jos Streppel and Mr. Steven
Perrick (who was replaced by Mr. Arnold Croiset van Uchelen effective January 1, 2026).
ASML has not established any other anti-takeover devices.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-702": { "value": "
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, the other
comprehensive income from associate and accumulated gain (loss) on equity investments. 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 2025 and 2024 were as follows:
(\u20ac, in millions)
Hedging
reserve
Currency
translation
reserve
Reserve for
capitalized
development
expenditures
Share of OCI
from
associate
Gain (loss) on
equity
investments
Total
Balance at January 1, 2024
(7.6)
151.3
3,191.5
33.0
\u2014
3,368.2
Components of statement of
comprehensive income:
Share of OCI from associate
\u2014
\u2014
\u2014
(12.1)
\u2014
(12.1)
Foreign currency translation
\u2014
93.0
\u2014
\u2014
\u2014
93.0
Financial instruments, net of taxes:
Gain (loss) on equity investments
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
Gain (Loss) on derivative financial
instruments
38.2
\u2014
\u2014
\u2014
\u2014
38.2
Transfers to net income
(8.9)
\u2014
\u2014
\u2014
\u2014
(8.9)
Development expenditures
\u2014
\u2014
914.6
\u2014
\u2014
914.6
Currency translation on development
expenditures
\u2014
(1.5)
1.5
\u2014
\u2014
\u2014
Balance at December 31, 2024
21.7
242.8
4,107.6
20.9
\u2014
4,393.0
Components of statement of
comprehensive income:
Share of OCI from associate
\u2014
\u2014
\u2014
14.1
\u2014
14.1
Foreign currency translation
\u2014
(262.8)
\u2014
\u2014
\u2014
(262.8)
Financial instruments, net of taxes:
Gain (loss) on equity investments
\u2014
\u2014
\u2014
\u2014
416.0
416.0
Gain (loss) on derivative financial
instruments
(88.4)
\u2014
\u2014
\u2014
\u2014
(88.4)
Transfers to net income
13.8
\u2014
\u2014
\u2014
\u2014
13.8
Development expenditures
\u2014
\u2014
757.4
\u2014
\u2014
757.4
Currency translation on development
expenditures
\u2014
8.8
(8.8)
\u2014
\u2014
\u2014
Balance at December 31, 2025
(52.9)
(11.2)
4,856.2
35.0
416.0
5,243.1
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.", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-703": { "value": "
Appropriation and determination of net income
Pursuant to our Articles of Association, 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 provide a sustainable dividend per share that will grow 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 future changes in applicable tax and
corporate laws.
ASML intends to declare a total dividend for the year of 2025 of \u20ac7.50 per ordinary share, which is a 17.2% increase
compared to the 2024 total dividend of \u20ac6.40 per ordinary share. Recognizing the interim dividends of \u20ac1.60 per
ordinary share paid in August 2025, November 2025 and February 2026, this leads to a final dividend proposal to the
General Meeting of \u20ac2.70 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.
On January\u00a028, 2026 , ASML announced to declare a total dividend for the year 2025 of \u20ac7.50 per ordinary share,
which is a 17.2% increase compared to the 2024 total dividend of \u20ac6.40 per ordinary share. Recognizing the interim
dividends of \u20ac1.60 per ordinary share paid in August 2025 , November 2025 and February 2026, this leads to a final
dividend proposal to the General Meeting of \u20ac2.70 per ordinary share.
On January 28, 2026, ASML announced a new share buyback program to be executed by December 31, 2028. See
Note 22 Shareholders\u2019 equity.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-704": { "value": "7.50", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f-705": { "value": "6.40", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f-706": { "value": "1.60", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f-707": { "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 from 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)
2023
2024
2025
Net income
8,115.2
8,349.0
10,213.0
Weighted average number of shares outstanding
393.8
393.3
388.5
Basic net income per ordinary share
20.61
21.23
26.29
Weighted average number of shares outstanding
393.8
393.3
388.5
Plus shares applicable to options and conditional shares
0.3
0.3
0.4
Diluted weighted average number of shares
394.1
393.6
388.9
Diluted net income per ordinary share
20.59
21.21
26.26
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-708": { "value": "
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 from the ordinary shares.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-709": { "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:
\u2022 Liquidity: Maintain sufficient liquidity to ensure continued business growth and to provide a 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 exposed to fluctuations in the exchanges rates of the US
dollar, Japanese yen, the Taiwanese dollar, the South Korean won and the 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)
2024
2025
Impact\u00a0on net
income
Impact\u00a0on
equity
Impact\u00a0on net
income
Impact\u00a0on
equity
US dollar
10.3
81.3
1.1
88.2
Japanese yen
(30.4)
(0.4)
(23.2)
7.4
Taiwanese dollar
(7.9)
\u2014
(2.3)
\u2014
South Korean won
(11.4)
\u2014
21.8
\u2014
Chinese yuan
1.7
\u2014
(1.2)
\u2014
Other currencies
(0.8)
\u2014
2.2
\u2014
Total
(38.5)
80.9
(1.6)
95.6
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 2025 . The
negative effect on net income as presented in the table above for 2025 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 2025 compared to 2024 for both US dollar and Japanese yen is mainly the
result of the change in outstanding cash flow hedges.
A 10.0% weakening of the foreign currencies against the euro, would have an approximately 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\u00a0hedge these exposures through the use of forward foreign exchange contracts.
Foreign exchange contracts
The following table details the notional principal amounts of the outstanding forward foreign exchange contracts.
Year ended December 31 (in billions)
2024
2025
US dollar (USD)
1.0
1.6
Japanese yen (JPY)
1.1
39.7
Taiwanese dollar (TWD)
27.6
18.0
South Korean won (KRW)
66.4
144.9
Chinese yuan (CNY)
1.1
1.1
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 other comprehensive income (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 2025, we recognized a transfer to net income of \u20ac13.8\u00a0million loss ( 2024: \u20ac8.9 million gain; 2023 : \u20ac0.6 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 \u20ac65.1 million gain in the
Consolidated statement of profit or loss resulting from derivative financial instruments measured at fair value through
profit or loss ( 2024: \u20ac31.4 million gain; 2023: \u20ac52.4 million gain), 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
The following table details the anticipated outstanding accumulated unrealized gains and losses in OCI from financial
instruments for both foreign currency denominated forecasted purchase and sales transactions. All amounts related
to the purchase transactions are expected to be released over the next 12 months and will offset the euro equivalent
of foreign currency denominated forecasted purchase transactions.
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Purchase transactions
(8.9)
25.6
(62.5)
Net of taxes
(7.6)
21.7
(52.9)
The effectiveness of all contracts for which we apply hedge accounting is monitored on a quarterly basis. Potential
sources of hedge ineffectiveness primarily arise from mismatches in nominal amounts or differences in the timing of
settlement between derivative instruments and the underlying exposures. During 2025, 2024 and 2023, 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\u00a0the beginning of the financial year and held constant throughout the reporting
period. The table below shows the effect of a 100 basis point 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)
2024
2025
Impact\u00a0on net
income
Impact\u00a0on
equity
Impact\u00a0on net
income
Impact\u00a0on
equity
Effect of a 100 basis point increase in interest rates
94.9
\u2014
106.7
\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.
A 100 basis point decrease in interest rates would have an approximately 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, 2025 was \u20ac2.3
billion (2024 : \u20ac3.3 billion). During 2025, these outstanding hedges were highly effective in hedging the fair value
exposure to interest rate movements. 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 a significant concentration of credit risk consist principally of cash
and cash equivalents, short-term investments, derivative financial instruments used for hedging activities, Accounts
receivable, Finance receivables and Loans receivables.
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 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\u2019s, 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. See discussion of Loans receivable
in Note 26 Related parties.
Liquidity risk management
Our principal sources of liquidity consist of cash and cash equivalents, short-term investments and available credit
facilities, with the objective of maintaining sufficient liquidity to ensure continued business growth and to provide a
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 some of which 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
4,820.5
4,820.5
\u2014
\u2014
\u2014
Interest rate swaps
155.1
64.5
38.7
29.4
22.5
Cash inflows
Currency contracts
4,809.0
4,809.0
\u2014
\u2014
\u2014
Interest rate swaps
107.2
34.0
33.4
20.5
19.3
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, 2025. 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 Accounts payable) 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 that we should maintain our
existing financing policy in relation to our capital structure.
Our current credit rating from Moody\u2019s is A1 (Stable). This rating was upgraded in November 2025 from A2.
Our current credit rating from Fitch is A+ (Stable). This rating was upgraded in May 2024 from A.
Supplier finance program
We have a supplier finance program in place. We pay the full invoice amount on the original maturity date (for the vast
majority 60 days after end of month) to a third party. Suppliers can choose to request early payment from the third
party. The program can be terminated by the third party or by us with a notice period of 30 business days.
The amount of the obligations outstanding that we have confirmed as valid to the third party as of December\u00a031, 2025
was \u20ac326.5 million (2024: \u20ac344.8\u00a0million) and is included in Accounts payable.
Carrying amount of liabilities part of the arrangement (Year ended December 31 (\u20ac, in millions))
2024
2025
Presented in Accounts payable
344.8
326.5
of which suppliers have been paid by finance providers
254.7
326.5
Days after invoice date
Range of payment due dates (Year ended December 31)
Year-end 2024
Year-end 2025
Liabilities that are part of the arrangement
14-90
14-90
Comparable trade payables that are not part of an arrangement
0-90
0-90
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 a 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 fair value through other comprehensive income
For details on the accounting policy principles of this category, reference is made to Note 9 Equity investments.
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 and fair value through other comprehensive
income, are assessed using an \u2018expected credit loss\u2019 (ECL) model at 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, 2025 (\u20ac, in millions)
Financial assets
at fair value
through profit or
loss
Financial assets
at fair value
through other
comprehensive
income
Financial assets
at amortized
cost
Total
Assets as per statement of financial position
date
Derivative financial instruments
33.6
\u2014
\u2014
33.6
Contract assets
\u2014
\u2014
440.6
440.6
Accounts receivable
\u2014
\u2014
3,023.0
3,023.0
Finance receivables
\u2014
\u2014
626.8
626.8
Other non-current and current assets
\u2014
\u2014
2,080.7
2,080.7
Equity investments
\u2014
1,736.7
\u2014
1,736.7
Short-term investments
405.9
\u2014
\u2014
405.9
Cash and cash equivalents
6,222.2
\u2014
6,693.8
12,916.0
Loans receivable
\u2014
\u2014
1,919.9
1,919.9
Total
6,661.7
1,736.7
14,784.8
23,183.2
Year ended December 31, 2024 (\u20ac, in millions)
Financial assets at
fair value through
profit or loss
Financial assets at
fair value through
other
comprehensive
income
Financial assets at
amortized cost
Total
Assets as per statement of financial position
date
Derivative financial instruments
96.5
\u2014
\u2014
96.5
Contract assets
\u2014
\u2014
320.6
320.6
Accounts receivable
\u2014
\u2014
4,477.5
4,477.5
Finance receivables
\u2014
\u2014
399.8
399.8
Other non-current and current assets
\u2014
\u2014
2,254.4
2,254.4
Equity investments
\u2014
\u2014
\u2014
Short-term investments
5.4
\u2014
\u2014
5.4
Cash and cash equivalents
6,379.2
\u2014
6,356.7
12,735.9
Loans receivable
\u2014
\u2014
1,456.7
1,456.7
Total
6,481.1
\u2014
15,265.7
21,746.8
Year ended December 31, 2025 (\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 and short-term borrowings
\u2014
4,390.9
4,390.9
Derivative financial instruments
93.0
\u2014
93.0
Accrued and other liabilities
\u2014
2,906.5
2,906.5
Accounts payable
\u2014
3,521.8
3,521.8
Total
93.0
10,819.2
10,912.2
Year ended December 31, 2024 (\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 debt 1
\u2014
4,687.6
4,687.6
Derivative financial instruments
113.6
\u2014
113.6
Accrued and other liabilities
\u2014
3,032.5
3,032.5
Accounts payable
\u2014
3,498.5
3,498.5
Total
113.6
11,218.6
11,332.2
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, short-term borrowings, 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 statement 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, or 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)
2024
2025
Notional
amount
Fair\u00a0value
Notional
amount
Fair\u00a0value
Forward foreign exchange contracts
240.6
44.5
755.8
(11.5)
Interest rate swaps
3,250.0
(61.6)
2,250.0
(47.9)
The following table summarizes our derivative financial instruments per category:
Year ended December 31 (\u20ac, in millions)
2024
2025
Assets
Liabilities
Assets
Liabilities
Interest rate swaps \u2013 fair value hedges
9.3
70.9
0.2
48.1
Forward foreign exchange contracts \u2013 cash flow hedges
31.5
0.1
0.9
21.6
Forward foreign exchange contracts \u2013 no hedge accounting
55.7
42.6
32.5
23.3
Total
96.5
113.6
33.6
93.0
Less non-current portion:
Interest rate swaps \u2014 fair value hedges
\u2014
29.3
\u2014
19.9
Total non-current portion
\u2014
29.3
\u2014
19.9
Total current portion
96.5
84.3
33.6
73.1
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.
For assets and liabilities that are recognized at fair value on a recurring basis, we determine whether transfers have
occurred between levels in the hierarchy by re-assessing categorization (based on the lowest level input that is
significant to the fair value measurement as a whole) at the end of each reporting period.
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 fair value of the equity investment in Mistral AI was determined using a venture capital valuation method. This
method reflects Mistral AI\u2019s current stage of development and overall growth phase of the industry in which it
operates, and incorporates assumptions such as expected market growth and related market share, range of peer
companies revenue multiples, expected time to exit and venture capital target return. These assumptions involve
estimation uncertainty and could result in a significant remeasurement of the carrying amount within the next financial
year. The fair value of the equity investment increases (decreases) when expected market growth, market share, or
peer companies' revenue multiples increase (decrease), and decreases (increases) when the venture capital target
return or estimated time to exit increase (decrease). Multiple favorable or unfavorable changes may occur
simultaneously, as these assumptions may be interrelated. Accordingly, simultaneous favorable changes could
significantly magnify the fair value, whereas unfavorable changes across inputs could have a negative effect.
Under the venture capital valuation method, expected market growth and market share (applying a business
expansion rate of approximately 60%, which reflects market consensus on AI sector growth rate together with Mistral
AI\u2019s expected scaling trajectory), peer companies revenue multiples (range from 13.7 to 108.9 at the valuation date),
and venture capital target return (range from 30% to 50%, which reflects the level of risk associated with growth-
stage companies) are assumed to have a more than insignificant impact on the fair value of the equity investment and
are therefore treated as key unobservable inputs.
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.
Three out of five of our outstanding Eurobonds, with a combined principal amount of \u20ac2.25\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 five 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, short-term
borrowings, 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 and the assets and liabilities for which the fair value is only disclosed:
Year ended December 31, 2025 (\u20ac, in millions)
Level 1
Level 2
Level 3
Total
Assets measured at fair value
Derivative financial instruments1
\u2014
33.6
\u2014
33.6
Money market funds2
6,222.2
\u2014
\u2014
6,222.2
Equity investments
\u2014
\u2014
1,736.7
1,736.7
Short-term investments 3
\u2014
405.9
\u2014
405.9
Total
6,222.2
439.5
1,736.7
8,398.4
Liabilities measured at fair value
Derivative financial instruments1
\u2014
93.0
\u2014
93.0
Assets and Liabilities for which fair values are disclosed
Loans receivable
\u2014
\u2014
1,848.9
1,848.9
Long-term debt 4
3,590.8
\u2014
\u2014
3,590.8
Year ended December 31, 2024 (\u20ac, in millions)
Level 1
Level 2
Level 3
Total
Assets measured at fair value
Derivative financial instruments1
\u2014
96.5
\u2014
96.5
Money market funds2
6,379.2
\u2014
\u2014
6,379.2
Short-term investments 3
\u2014
5.4
\u2014
5.4
Total
6,379.2
101.9
\u2014
6,481.1
Liabilities measured at fair value
Derivative financial instruments1
\u2014
113.6
\u2014
113.6
Assets and Liabilities for which fair values are disclosed
Loans receivable
\u2014
\u2014
1,339.4
1,339.4
Long-term debt 4\u00a0
4,561.8
\u2014
\u2014
4,561.8
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, 2025 and December 31, 2024.
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. For the actual aggregate carrying amount of the loan to
Carl Zeiss SMT GmbH, see Note 26 Related parties.
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, 2025.
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 2024 and 2025, we had no significant fair value measurements on a non-recurring basis from regular business
activities. For impairment charges regarding goodwill and other intangible assets, reference is made to Note 11.
Goodwill and Note 12. Intangible assets, net respectively.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-710": { "value": "
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\u00a0the beginning of the financial year and held constant throughout the reporting
period. The table below shows the effect of a 100 basis point 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)
2024
2025
Impact\u00a0on net
income
Impact\u00a0on
equity
Impact\u00a0on net
income
Impact\u00a0on
equity
Effect of a 100 basis point increase in interest rates
94.9
\u2014
106.7
\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.
A 100 basis point decrease in interest rates would have an approximately 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, 2025 was \u20ac2.3
billion (2024 : \u20ac3.3 billion). During 2025, these outstanding hedges were highly effective in hedging the fair value
exposure to interest rate movements. We did not enter into interest rate swaps in connection with the Eurobonds
issued in 2020.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-711": { "value": "
Credit risk management
Financial instruments that potentially subject us to a significant concentration of credit risk consist principally of cash
and cash equivalents, short-term investments, derivative financial instruments used for hedging activities, Accounts
receivable, Finance receivables and Loans receivables.
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 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\u2019s, 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. See discussion of Loans receivable
in Note 26 Related parties.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-712": { "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 of maintaining sufficient liquidity to ensure continued business growth and to provide a
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 some of which 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
4,820.5
4,820.5
\u2014
\u2014
\u2014
Interest rate swaps
155.1
64.5
38.7
29.4
22.5
Cash inflows
Currency contracts
4,809.0
4,809.0
\u2014
\u2014
\u2014
Interest rate swaps
107.2
34.0
33.4
20.5
19.3
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, 2025. 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 Accounts payable) are expected to be settled within
one year.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-713": { "value": "
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 a 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 fair value through other comprehensive income
For details on the accounting policy principles of this category, reference is made to Note 9 Equity investments.
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 and fair value through other comprehensive
income, are assessed using an \u2018expected credit loss\u2019 (ECL) model at 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, 2025 (\u20ac, in millions)
Financial assets
at fair value
through profit or
loss
Financial assets
at fair value
through other
comprehensive
income
Financial assets
at amortized
cost
Total
Assets as per statement of financial position
date
Derivative financial instruments
33.6
\u2014
\u2014
33.6
Contract assets
\u2014
\u2014
440.6
440.6
Accounts receivable
\u2014
\u2014
3,023.0
3,023.0
Finance receivables
\u2014
\u2014
626.8
626.8
Other non-current and current assets
\u2014
\u2014
2,080.7
2,080.7
Equity investments
\u2014
1,736.7
\u2014
1,736.7
Short-term investments
405.9
\u2014
\u2014
405.9
Cash and cash equivalents
6,222.2
\u2014
6,693.8
12,916.0
Loans receivable
\u2014
\u2014
1,919.9
1,919.9
Total
6,661.7
1,736.7
14,784.8
23,183.2
Year ended December 31, 2024 (\u20ac, in millions)
Financial assets at
fair value through
profit or loss
Financial assets at
fair value through
other
comprehensive
income
Financial assets at
amortized cost
Total
Assets as per statement of financial position
date
Derivative financial instruments
96.5
\u2014
\u2014
96.5
Contract assets
\u2014
\u2014
320.6
320.6
Accounts receivable
\u2014
\u2014
4,477.5
4,477.5
Finance receivables
\u2014
\u2014
399.8
399.8
Other non-current and current assets
\u2014
\u2014
2,254.4
2,254.4
Equity investments
\u2014
\u2014
\u2014
Short-term investments
5.4
\u2014
\u2014
5.4
Cash and cash equivalents
6,379.2
\u2014
6,356.7
12,735.9
Loans receivable
\u2014
\u2014
1,456.7
1,456.7
Total
6,481.1
\u2014
15,265.7
21,746.8
Year ended December 31, 2025 (\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 and short-term borrowings
\u2014
4,390.9
4,390.9
Derivative financial instruments
93.0
\u2014
93.0
Accrued and other liabilities
\u2014
2,906.5
2,906.5
Accounts payable
\u2014
3,521.8
3,521.8
Total
93.0
10,819.2
10,912.2
Year ended December 31, 2024 (\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 debt 1
\u2014
4,687.6
4,687.6
Derivative financial instruments
113.6
\u2014
113.6
Accrued and other liabilities
\u2014
3,032.5
3,032.5
Accounts payable
\u2014
3,498.5
3,498.5
Total
113.6
11,218.6
11,332.2
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, short-term borrowings, 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 statement 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, or 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)
2024
2025
Notional
amount
Fair\u00a0value
Notional
amount
Fair\u00a0value
Forward foreign exchange contracts
240.6
44.5
755.8
(11.5)
Interest rate swaps
3,250.0
(61.6)
2,250.0
(47.9)
The following table summarizes our derivative financial instruments per category:
Year ended December 31 (\u20ac, in millions)
2024
2025
Assets
Liabilities
Assets
Liabilities
Interest rate swaps \u2013 fair value hedges
9.3
70.9
0.2
48.1
Forward foreign exchange contracts \u2013 cash flow hedges
31.5
0.1
0.9
21.6
Forward foreign exchange contracts \u2013 no hedge accounting
55.7
42.6
32.5
23.3
Total
96.5
113.6
33.6
93.0
Less non-current portion:
Interest rate swaps \u2014 fair value hedges
\u2014
29.3
\u2014
19.9
Total non-current portion
\u2014
29.3
\u2014
19.9
Total current portion
96.5
84.3
33.6
73.1
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.
For assets and liabilities that are recognized at fair value on a recurring basis, we determine whether transfers have
occurred between levels in the hierarchy by re-assessing categorization (based on the lowest level input that is
significant to the fair value measurement as a whole) at the end of each reporting period.
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 fair value of the equity investment in Mistral AI was determined using a venture capital valuation method. This
method reflects Mistral AI\u2019s current stage of development and overall growth phase of the industry in which it
operates, and incorporates assumptions such as expected market growth and related market share, range of peer
companies revenue multiples, expected time to exit and venture capital target return. These assumptions involve
estimation uncertainty and could result in a significant remeasurement of the carrying amount within the next financial
year. The fair value of the equity investment increases (decreases) when expected market growth, market share, or
peer companies' revenue multiples increase (decrease), and decreases (increases) when the venture capital target
return or estimated time to exit increase (decrease). Multiple favorable or unfavorable changes may occur
simultaneously, as these assumptions may be interrelated. Accordingly, simultaneous favorable changes could
significantly magnify the fair value, whereas unfavorable changes across inputs could have a negative effect.
Under the venture capital valuation method, expected market growth and market share (applying a business
expansion rate of approximately 60%, which reflects market consensus on AI sector growth rate together with Mistral
AI\u2019s expected scaling trajectory), peer companies revenue multiples (range from 13.7 to 108.9 at the valuation date),
and venture capital target return (range from 30% to 50%, which reflects the level of risk associated with growth-
stage companies) are assumed to have a more than insignificant impact on the fair value of the equity investment and
are therefore treated as key unobservable inputs.
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.
Three out of five of our outstanding Eurobonds, with a combined principal amount of \u20ac2.25\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 five 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, short-term
borrowings, 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 and the assets and liabilities for which the fair value is only disclosed:
Year ended December 31, 2025 (\u20ac, in millions)
Level 1
Level 2
Level 3
Total
Assets measured at fair value
Derivative financial instruments1
\u2014
33.6
\u2014
33.6
Money market funds2
6,222.2
\u2014
\u2014
6,222.2
Equity investments
\u2014
\u2014
1,736.7
1,736.7
Short-term investments 3
\u2014
405.9
\u2014
405.9
Total
6,222.2
439.5
1,736.7
8,398.4
Liabilities measured at fair value
Derivative financial instruments1
\u2014
93.0
\u2014
93.0
Assets and Liabilities for which fair values are disclosed
Loans receivable
\u2014
\u2014
1,848.9
1,848.9
Long-term debt 4
3,590.8
\u2014
\u2014
3,590.8
Year ended December 31, 2024 (\u20ac, in millions)
Level 1
Level 2
Level 3
Total
Assets measured at fair value
Derivative financial instruments1
\u2014
96.5
\u2014
96.5
Money market funds2
6,379.2
\u2014
\u2014
6,379.2
Short-term investments 3
\u2014
5.4
\u2014
5.4
Total
6,379.2
101.9
\u2014
6,481.1
Liabilities measured at fair value
Derivative financial instruments1
\u2014
113.6
\u2014
113.6
Assets and Liabilities for which fair values are disclosed
Loans receivable
\u2014
\u2014
1,339.4
1,339.4
Long-term debt 4\u00a0
4,561.8
\u2014
\u2014
4,561.8
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, 2025 and December 31, 2024.
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. For the actual aggregate carrying amount of the loan to
Carl Zeiss SMT GmbH, see Note 26 Related parties.
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, 2025.
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 2024 and 2025, we had no significant fair value measurements on a non-recurring basis from regular business
activities. For impairment charges regarding goodwill and other intangible assets, reference is made to Note 11.
Goodwill and Note 12. Intangible assets, net respectively.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-714": { "value": "
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 a 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 fair value through other comprehensive income
For details on the accounting policy principles of this category, reference is made to Note 9 Equity investments.
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 and fair value through other comprehensive
income, are assessed using an \u2018expected credit loss\u2019 (ECL) model at 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.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-715": { "value": "
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 and fair value through other comprehensive
income, are assessed using an \u2018expected credit loss\u2019 (ECL) model at 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.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-716": { "value": "
Impairment of financial assets
Financial assets, other than those at fair value through profit or loss and fair value through other comprehensive
income, are assessed using an \u2018expected credit loss\u2019 (ECL) model at 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-717": { "value": "
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.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-719": { "value": "
The classification of these financial instruments is:
Year ended December 31, 2025 (\u20ac, in millions)
Financial assets
at fair value
through profit or
loss
Financial assets
at fair value
through other
comprehensive
income
Financial assets
at amortized
cost
Total
Assets as per statement of financial position
date
Derivative financial instruments
33.6
\u2014
\u2014
33.6
Contract assets
\u2014
\u2014
440.6
440.6
Accounts receivable
\u2014
\u2014
3,023.0
3,023.0
Finance receivables
\u2014
\u2014
626.8
626.8
Other non-current and current assets
\u2014
\u2014
2,080.7
2,080.7
Equity investments
\u2014
1,736.7
\u2014
1,736.7
Short-term investments
405.9
\u2014
\u2014
405.9
Cash and cash equivalents
6,222.2
\u2014
6,693.8
12,916.0
Loans receivable
\u2014
\u2014
1,919.9
1,919.9
Total
6,661.7
1,736.7
14,784.8
23,183.2
Year ended December 31, 2024 (\u20ac, in millions)
Financial assets at
fair value through
profit or loss
Financial assets at
fair value through
other
comprehensive
income
Financial assets at
amortized cost
Total
Assets as per statement of financial position
date
Derivative financial instruments
96.5
\u2014
\u2014
96.5
Contract assets
\u2014
\u2014
320.6
320.6
Accounts receivable
\u2014
\u2014
4,477.5
4,477.5
Finance receivables
\u2014
\u2014
399.8
399.8
Other non-current and current assets
\u2014
\u2014
2,254.4
2,254.4
Equity investments
\u2014
\u2014
\u2014
Short-term investments
5.4
\u2014
\u2014
5.4
Cash and cash equivalents
6,379.2
\u2014
6,356.7
12,735.9
Loans receivable
\u2014
\u2014
1,456.7
1,456.7
Total
6,481.1
\u2014
15,265.7
21,746.8
Year ended December 31, 2025 (\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 and short-term borrowings
\u2014
4,390.9
4,390.9
Derivative financial instruments
93.0
\u2014
93.0
Accrued and other liabilities
\u2014
2,906.5
2,906.5
Accounts payable
\u2014
3,521.8
3,521.8
Total
93.0
10,819.2
10,912.2
Year ended December 31, 2024 (\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 debt 1
\u2014
4,687.6
4,687.6
Derivative financial instruments
113.6
\u2014
113.6
Accrued and other liabilities
\u2014
3,032.5
3,032.5
Accounts payable
\u2014
3,498.5
3,498.5
Total
113.6
11,218.6
11,332.2
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, short-term borrowings, 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 statement of cash flows according to the nature
of the hedged item
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-718": { "value": "
The classification of these financial instruments is:
Year ended December 31, 2025 (\u20ac, in millions)
Financial assets
at fair value
through profit or
loss
Financial assets
at fair value
through other
comprehensive
income
Financial assets
at amortized
cost
Total
Assets as per statement of financial position
date
Derivative financial instruments
33.6
\u2014
\u2014
33.6
Contract assets
\u2014
\u2014
440.6
440.6
Accounts receivable
\u2014
\u2014
3,023.0
3,023.0
Finance receivables
\u2014
\u2014
626.8
626.8
Other non-current and current assets
\u2014
\u2014
2,080.7
2,080.7
Equity investments
\u2014
1,736.7
\u2014
1,736.7
Short-term investments
405.9
\u2014
\u2014
405.9
Cash and cash equivalents
6,222.2
\u2014
6,693.8
12,916.0
Loans receivable
\u2014
\u2014
1,919.9
1,919.9
Total
6,661.7
1,736.7
14,784.8
23,183.2
Year ended December 31, 2024 (\u20ac, in millions)
Financial assets at
fair value through
profit or loss
Financial assets at
fair value through
other
comprehensive
income
Financial assets at
amortized cost
Total
Assets as per statement of financial position
date
Derivative financial instruments
96.5
\u2014
\u2014
96.5
Contract assets
\u2014
\u2014
320.6
320.6
Accounts receivable
\u2014
\u2014
4,477.5
4,477.5
Finance receivables
\u2014
\u2014
399.8
399.8
Other non-current and current assets
\u2014
\u2014
2,254.4
2,254.4
Equity investments
\u2014
\u2014
\u2014
Short-term investments
5.4
\u2014
\u2014
5.4
Cash and cash equivalents
6,379.2
\u2014
6,356.7
12,735.9
Loans receivable
\u2014
\u2014
1,456.7
1,456.7
Total
6,481.1
\u2014
15,265.7
21,746.8
Year ended December 31, 2025 (\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 and short-term borrowings
\u2014
4,390.9
4,390.9
Derivative financial instruments
93.0
\u2014
93.0
Accrued and other liabilities
\u2014
2,906.5
2,906.5
Accounts payable
\u2014
3,521.8
3,521.8
Total
93.0
10,819.2
10,912.2
Year ended December 31, 2024 (\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 debt 1
\u2014
4,687.6
4,687.6
Derivative financial instruments
113.6
\u2014
113.6
Accrued and other liabilities
\u2014
3,032.5
3,032.5
Accounts payable
\u2014
3,498.5
3,498.5
Total
113.6
11,218.6
11,332.2
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, short-term borrowings, finance
income and finance costs.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-721": { "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 statement 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, or 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:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-720": { "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 statement 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, or 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:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-722": { "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, or 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-723": { "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)
2024
2025
Notional
amount
Fair\u00a0value
Notional
amount
Fair\u00a0value
Forward foreign exchange contracts
240.6
44.5
755.8
(11.5)
Interest rate swaps
3,250.0
(61.6)
2,250.0
(47.9)
The following table summarizes our derivative financial instruments per category:
Year ended December 31 (\u20ac, in millions)
2024
2025
Assets
Liabilities
Assets
Liabilities
Interest rate swaps \u2013 fair value hedges
9.3
70.9
0.2
48.1
Forward foreign exchange contracts \u2013 cash flow hedges
31.5
0.1
0.9
21.6
Forward foreign exchange contracts \u2013 no hedge accounting
55.7
42.6
32.5
23.3
Total
96.5
113.6
33.6
93.0
Less non-current portion:
Interest rate swaps \u2014 fair value hedges
\u2014
29.3
\u2014
19.9
Total non-current portion
\u2014
29.3
\u2014
19.9
Total current portion
96.5
84.3
33.6
73.1
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-724": { "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.
For assets and liabilities that are recognized at fair value on a recurring basis, we determine whether transfers have
occurred between levels in the hierarchy by re-assessing categorization (based on the lowest level input that is
significant to the fair value measurement as a whole) at the end of each reporting period.
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 fair value of the equity investment in Mistral AI was determined using a venture capital valuation method. This
method reflects Mistral AI\u2019s current stage of development and overall growth phase of the industry in which it
operates, and incorporates assumptions such as expected market growth and related market share, range of peer
companies revenue multiples, expected time to exit and venture capital target return. These assumptions involve
estimation uncertainty and could result in a significant remeasurement of the carrying amount within the next financial
year. The fair value of the equity investment increases (decreases) when expected market growth, market share, or
peer companies' revenue multiples increase (decrease), and decreases (increases) when the venture capital target
return or estimated time to exit increase (decrease). Multiple favorable or unfavorable changes may occur
simultaneously, as these assumptions may be interrelated. Accordingly, simultaneous favorable changes could
significantly magnify the fair value, whereas unfavorable changes across inputs could have a negative effect.
Under the venture capital valuation method, expected market growth and market share (applying a business
expansion rate of approximately 60%, which reflects market consensus on AI sector growth rate together with Mistral
AI\u2019s expected scaling trajectory), peer companies revenue multiples (range from 13.7 to 108.9 at the valuation date),
and venture capital target return (range from 30% to 50%, which reflects the level of risk associated with growth-
stage companies) are assumed to have a more than insignificant impact on the fair value of the equity investment and
are therefore treated as key unobservable inputs.
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.
Three out of five of our outstanding Eurobonds, with a combined principal amount of \u20ac2.25\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 five 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, short-term
borrowings, 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 and the assets and liabilities for which the fair value is only disclosed:
Year ended December 31, 2025 (\u20ac, in millions)
Level 1
Level 2
Level 3
Total
Assets measured at fair value
Derivative financial instruments1
\u2014
33.6
\u2014
33.6
Money market funds2
6,222.2
\u2014
\u2014
6,222.2
Equity investments
\u2014
\u2014
1,736.7
1,736.7
Short-term investments 3
\u2014
405.9
\u2014
405.9
Total
6,222.2
439.5
1,736.7
8,398.4
Liabilities measured at fair value
Derivative financial instruments1
\u2014
93.0
\u2014
93.0
Assets and Liabilities for which fair values are disclosed
Loans receivable
\u2014
\u2014
1,848.9
1,848.9
Long-term debt 4
3,590.8
\u2014
\u2014
3,590.8
Year ended December 31, 2024 (\u20ac, in millions)
Level 1
Level 2
Level 3
Total
Assets measured at fair value
Derivative financial instruments1
\u2014
96.5
\u2014
96.5
Money market funds2
6,379.2
\u2014
\u2014
6,379.2
Short-term investments 3
\u2014
5.4
\u2014
5.4
Total
6,379.2
101.9
\u2014
6,481.1
Liabilities measured at fair value
Derivative financial instruments1
\u2014
113.6
\u2014
113.6
Assets and Liabilities for which fair values are disclosed
Loans receivable
\u2014
\u2014
1,339.4
1,339.4
Long-term debt 4\u00a0
4,561.8
\u2014
\u2014
4,561.8
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, 2025 and December 31, 2024.
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. For the actual aggregate carrying amount of the loan to
Carl Zeiss SMT GmbH, see Note 26 Related parties.
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, 2025.
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 2024 and 2025, we had no significant fair value measurements on a non-recurring basis from regular business
activities. For impairment charges regarding goodwill and other intangible assets, reference is made to Note 11.
Goodwill and Note 12. Intangible assets, net respectively.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-725": { "value": "1736700000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f-727": { "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. As we are able to exercise significant influence over the entity, Carl
Zeiss SMT Holding GmbH & Co. KG and its subsidiaries are considered related parties. Additionally, we have
determined that Carl Zeiss SMT Holding GmbH & Co. KG is a VIE mainly because the entity was established without
substantive voting rights, since there is disparity between our voting rights and our economics, and substantially all of
Carl Zeiss SMT Holding GmbH & Co. KG\u2019s activities involve us or are conducted on our behalf. However, we are not
the primary beneficiary of the VIE, because we lack the power to direct the activities that most significantly impact
Carl Zeiss SMT Holding GmbH & Co. KG\u2019s economic performance.
We have had several framework agreements in place with Carl Zeiss SMT GmbH since 1997.
2021 framework agreement
We entered into a 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 continued 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 A variable pricing model for purchases of products and services determined by the 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 if Carl Zeiss SMT GmbH\u2019s
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-year loan terms with linear annual repayment after a three -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 loans are secured by a parental guarantee from Carl Zeiss AG
The loans are measured at amortized cost and presented within the Consolidated statement of financial position as
Loans receivable.
The cash outflows from ASML in the variable pricing model for purchases of products and services consists of 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 2025, the related R&D funding amounted to \u20ac22.5\u00a0million
(2024: \u20ac45.1\u00a0million; 2023: \u20ac67.6\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.
2021 loan agreement
In September 2021, we entered into a loan agreement with Carl Zeiss SMT GmbH for up to \u20ac1\u00a0billion. As of December
31, 2025, we have financed a total amount of \u20ac839.1\u00a0million (December 31, 2024 : \u20ac912.4 million ) through this loan
agreement. As of September 30, 2024, the undrawn amount of \u20ac87.6\u00a0million was cancelled. The amortized cost of
this loan is equal to its face value and the effective interest rate equals the contractual rate.
2024 loan agreement
In September 2024, we entered into a second loan agreement with Carl Zeiss SMT GmbH for up to \u20ac1\u00a0billion. As of
December 31, 2025 , the drawn down amount was \u20ac610.0\u00a0million with an amortized cost of \u20ac527.1\u00a0million, an
unamortized discount of \u20ac68.0\u00a0million and an effective interest rate of 3.1% . The discount to the 2024 loan is
presented within Other assets as Advanced payments to Carl Zeiss SMT GmbH.
2025 restatement of the 2021 framework agreement
In May 2025 the 2021 framework agreement was restated. The main change introduced by the restatement relates to
ASML\u2019s commitment to finance Carl Zeiss SMT GmbH\u2019s capital expenditures under certain conditions. The terms and
conditions applicable to these loans as from 2025 are:
\u2022 Loans are interest-free with an expected repayment term of either 7 or 15 years
\u2022 Variable quarterly repayments based on Carl Zeiss SMT GmbH\u2019s actual revenue during a given year, subject to a
certain corridor
\u2022 First repayment after a three-year grace period
\u2022 The loans are secured by a parental guarantee from Carl Zeiss AG
In addition, ASML has committed to support Carl Zeiss SMT GmbH in meeting their supply chain obligations by
providing short-term loans as from 2025 subject to the following terms and conditions:
\u2022 Loans are interest free and have a term of 1 year
\u2022 Full repayment upon maturity
The loans are measured at amortized cost and presented within the Consolidated statement of financial position as
Loans receivable.
2025 loan agreements
In July 2025 we provided a loan to Carl Zeiss SMT GmbH for an amount of \u20ac444\u00a0million. As of December 31, 2025 the
amortized cost is \u20ac333.2 million, with an unamortized discount of \u20ac110.8 million and an effective interest rate of 3.3%.
In June 2025 we provided a short-term loan to Carl Zeiss SMT GmbH for an amount of \u20ac169\u00a0million. This loan was
fully repaid in November 2025.
In November 2025 we provided another short-term loan to Carl Zeiss SMT GmbH for an amount of \u20ac212.5\u00a0million. As
of December 31, 2025 the amortized cost is \u20ac208.1 million, with an unamortized discount of \u20ac4.8 million and an
effective interest rate of 2.8%.
The discounts to the 2025 loans are presented within Other assets as Advanced payments to Carl Zeiss SMT GmbH.
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)
2024
2025
Advance payments included in Other assets
1,415.7
1,191.9
Loans receivable
1,440.8
1,907.5
Investment agreement for 24.9% equity
903.0
822.6
Accounts receivable
70.8
1.1
Accounts payable
955.8
1,085.8
Cost to be paid included in Accrued and other liabilities
199.9
123.0
The Advance payments included in Other assets includes \u20ac330.9 million related to amounts paid prior to the 2021
framework agreement. Our maximum exposure to loss related to our involvement in Carl Zeiss SMT Holding GmbH &
Co. KG as a VIE includes the carrying value of each of the assets, as well as the risk of any future operating losses of
Carl Zeiss SMT Holding GmbH & Co. KG, which cannot be quantified.
The total purchases from Carl Zeiss SMT Holding GmbH & Co. KG and its subsidiaries are as follows:
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Total purchases
3,325.9
3,946.5
4,406.9
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 and
Supervisory Board members, see Note 28 Board of Management and Supervisory Board Remuneration.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-726": { "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. As we are able to exercise significant influence over the entity, Carl
Zeiss SMT Holding GmbH & Co. KG and its subsidiaries are considered related parties. Additionally, we have
determined that Carl Zeiss SMT Holding GmbH & Co. KG is a VIE mainly because the entity was established without
substantive voting rights, since there is disparity between our voting rights and our economics, and substantially all of
Carl Zeiss SMT Holding GmbH & Co. KG\u2019s activities involve us or are conducted on our behalf. However, we are not
the primary beneficiary of the VIE, because we lack the power to direct the activities that most significantly impact
Carl Zeiss SMT Holding GmbH & Co. KG\u2019s economic performance.
We have had several framework agreements in place with Carl Zeiss SMT GmbH since 1997.
2021 framework agreement
We entered into a 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 continued 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 A variable pricing model for purchases of products and services determined by the 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 if Carl Zeiss SMT GmbH\u2019s
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-year loan terms with linear annual repayment after a three -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 loans are secured by a parental guarantee from Carl Zeiss AG
The loans are measured at amortized cost and presented within the Consolidated statement of financial position as
Loans receivable.
The cash outflows from ASML in the variable pricing model for purchases of products and services consists of 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 2025, the related R&D funding amounted to \u20ac22.5\u00a0million
(2024: \u20ac45.1\u00a0million; 2023: \u20ac67.6\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.
2021 loan agreement
In September 2021, we entered into a loan agreement with Carl Zeiss SMT GmbH for up to \u20ac1\u00a0billion. As of December
31, 2025, we have financed a total amount of \u20ac839.1\u00a0million (December 31, 2024 : \u20ac912.4 million ) through this loan
agreement. As of September 30, 2024, the undrawn amount of \u20ac87.6\u00a0million was cancelled. The amortized cost of
this loan is equal to its face value and the effective interest rate equals the contractual rate.
2024 loan agreement
In September 2024, we entered into a second loan agreement with Carl Zeiss SMT GmbH for up to \u20ac1\u00a0billion. As of
December 31, 2025 , the drawn down amount was \u20ac610.0\u00a0million with an amortized cost of \u20ac527.1\u00a0million, an
unamortized discount of \u20ac68.0\u00a0million and an effective interest rate of 3.1% . The discount to the 2024 loan is
presented within Other assets as Advanced payments to Carl Zeiss SMT GmbH.
2025 restatement of the 2021 framework agreement
In May 2025 the 2021 framework agreement was restated. The main change introduced by the restatement relates to
ASML\u2019s commitment to finance Carl Zeiss SMT GmbH\u2019s capital expenditures under certain conditions. The terms and
conditions applicable to these loans as from 2025 are:
\u2022 Loans are interest-free with an expected repayment term of either 7 or 15 years
\u2022 Variable quarterly repayments based on Carl Zeiss SMT GmbH\u2019s actual revenue during a given year, subject to a
certain corridor
\u2022 First repayment after a three-year grace period
\u2022 The loans are secured by a parental guarantee from Carl Zeiss AG
In addition, ASML has committed to support Carl Zeiss SMT GmbH in meeting their supply chain obligations by
providing short-term loans as from 2025 subject to the following terms and conditions:
\u2022 Loans are interest free and have a term of 1 year
\u2022 Full repayment upon maturity
The loans are measured at amortized cost and presented within the Consolidated statement of financial position as
Loans receivable.
2025 loan agreements
In July 2025 we provided a loan to Carl Zeiss SMT GmbH for an amount of \u20ac444\u00a0million. As of December 31, 2025 the
amortized cost is \u20ac333.2 million, with an unamortized discount of \u20ac110.8 million and an effective interest rate of 3.3%.
In June 2025 we provided a short-term loan to Carl Zeiss SMT GmbH for an amount of \u20ac169\u00a0million. This loan was
fully repaid in November 2025.
In November 2025 we provided another short-term loan to Carl Zeiss SMT GmbH for an amount of \u20ac212.5\u00a0million. As
of December 31, 2025 the amortized cost is \u20ac208.1 million, with an unamortized discount of \u20ac4.8 million and an
effective interest rate of 2.8%.
The discounts to the 2025 loans are presented within Other assets as Advanced payments to Carl Zeiss SMT GmbH.
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)
2024
2025
Advance payments included in Other assets
1,415.7
1,191.9
Loans receivable
1,440.8
1,907.5
Investment agreement for 24.9% equity
903.0
822.6
Accounts receivable
70.8
1.1
Accounts payable
955.8
1,085.8
Cost to be paid included in Accrued and other liabilities
199.9
123.0
The Advance payments included in Other assets includes \u20ac330.9 million related to amounts paid prior to the 2021
framework agreement. Our maximum exposure to loss related to our involvement in Carl Zeiss SMT Holding GmbH &
Co. KG as a VIE includes the carrying value of each of the assets, as well as the risk of any future operating losses of
Carl Zeiss SMT Holding GmbH & Co. KG, which cannot be quantified.
The total purchases from Carl Zeiss SMT Holding GmbH & Co. KG and its subsidiaries are as follows:
Year ended December 31 (\u20ac, in millions)
2023
2024
2025
Total purchases
3,325.9
3,946.5
4,406.9
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-728": { "value": "
27. Subsidiaries and Associates
Details of our subsidiaries and associates at December 31, 2025 are as follows:
Legal Entity
Jurisdiction of Incorporation
Subsidiaries of ASML Holding N.V. 1:\u00a0
ASML Belgium B.V.
Belgium (Antwerp)
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)
Brion Technologies (Shenzhen) Co. Ltd.
China (Shenzhen)
ASML France S.a.r.l.
France (Crolles)
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. (in Members\u2019 Voluntary Liquidation)
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 B.V.
Netherlands (Veldhoven)
ASML Netherlands B.V.
Netherlands (Veldhoven)
ASML Trading B.V.
Netherlands (Veldhoven)
Hermes Microvision Incorporated B.V.
Netherlands (Veldhoven)
ASML Singapore Pte. Ltd.
Singapore
Cymer Singapore Pte Ltd.
Singapore
ASML Korea Co. Ltd.
South Korea (Gyeonggi-Do)
ASML Repair Center Korea Ltd.
South Korea (Gyeonggi-Do)
Legal Entity
Jurisdiction of Incorporation
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)
EO Technical Solutions LLC
US (Vancouver, Washington)
ASML US, LLC
US (Wilmington, Delaware)
ASML US, LP
US (Wilmington, Delaware)
Associates of ASML Holding N.V.2:
Carl Zeiss SMT Holding GmbH & Co. KG (24.9%)
Germany (Oberkochen)
HighTechXL Group B.V. (31.97%)
Netherlands (Eindhoven)
1. All of our subsidiaries are (directly or indirectly) wholly-owned.
2. The interests in these associates are held through our wholly-owned subsidiaries. For these associates, the principal place of business is the
same as the jurisdiction of incorporation.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-729": { "value": "
28. Board of Management and Supervisory Board Remuneration
Remuneration of the Board of Management
The remuneration of the members of the Board of Management and former members of the Board of Management
based on incurred accounting expenses in 2025 , 2024 and 2023 is included in the table below (amounts are in \u20ac
thousands).
The accounting expenses of the remuneration reported as LTI is evenly distributed over the three-year vesting period
of each share award. The accounting expenses are divided into market-based and non-market-based elements.
For\u00a0the\u00a0non-market based elements, the accounting expense is based on the maximum-achievable payout during the
first two years of the vesting period. In the third and final year of the vesting period, the share award\u2019s estimate is
adjusted to reflect the actual payout. The market-based element is accounted for at the target payout.
Year ended December 31 (\u20ac, in thousands)
2023
2024
2025
Board of Management
Base salary
2,667
3,757
4,234
Pension
433
546
648
Other benefits
195
543
821
STI
3,248
5,312
7,278
LTI
6,179
9,917
11,302
Total remuneration
12,722
20,075
24,283
Year ended December 31 (\u20ac, in thousands)
2023
2024
Former Board of Management
Base salary
2,080
690
Pension
496
164
Other benefits
120
230
STI
2,800
988
LTI
6,384
7,906
Total remuneration
11,880
9,978
Remuneration of the Supervisory Board in 2025
Overview of the remuneration of the Supervisory Board members and former Supervisory Board members based on
incurred accounting expenses in 2025, 2024 and 2023 (amounts are in \u20ac thousands).
Year ended December 31 (\u20ac, in thousands)
2023
2024
2025
Supervisory Board members
923
1,071
1,391
Former Supervisory Board members
250
154
48
Total Supervisory Board members and former Supervisory
Board members
1,173
1,225
1,439
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-730": { "value": "
29. Principal accountant fees and services
PricewaterhouseCoopers Accountants N.V. (PwC) has served as our independent auditor for the year ended
December\u00a031, 2025 . As predecessor auditor, KPMG was involved as independent auditor for the year ended
December 31, 2024. The following table sets out the aggregate fees for professional audit services and other services
rendered by both KPMG, PwC and their member firms and affiliates in 2025 and 2024 :
Year ended December 31
2024
2025
(\u20ac, in thousands)
KPMG
Accountants
N.V.
KPMG
Network
Total
PwC
Accountants
N.V.
PwC
Network
Total
Audit fees
3,857
1,188
5,045
4,728
1,381
6,109
Audit-related fees
812
13
825
875
\u2014
875
Tax fees
\u2014
\u2014
\u2014
\u2014
\u2014
\u2014
All other fees
85
2
87
119
\u2014
119
Principal accountant fees
4,754
1,203
5,957
5,722
1,381
7,103
Audit fees and audit-related fees
Our independent registered public accounting firm is PricewaterhouseCoopers Accountants N.V., Amsterdam, The
Netherlands. 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 predominantly related to assurance services on the
Sustainability statements.
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, the external
audit plan and the audit fees for the years 2025 and 2024 .
The Audit Committee monitors compliance with the Dutch and EU regulations and SEC rules on non-audit services
provided by an independent auditor, which outline strict separation of audit and advisory services for Dutch public
interest entities and public companies that have shares registered with the SEC.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-731": { "value": "
30 . Subsequent events
Subsequent events were evaluated up to February\u00a025, 2026, which is the date the Consolidated financial statements
included in this Annual Report were approved.
On January 28, 2026, ASML announced the intent to strengthen its focus on engineering and innovation in critical
areas of the company through the streamlining of the Technology and the IT organizations. The proposed changes
could ultimately result in a net reduction of around 1,700 positions, mostly in the Netherlands, with some in the United
States. The anticipated expenses related to this are not expected to be material.
On January\u00a028, 2026 , ASML announced to declare a total dividend for the year 2025 of \u20ac7.50 per ordinary share,
which is a 17.2% increase compared to the 2024 total dividend of \u20ac6.40 per ordinary share. Recognizing the interim
dividends of \u20ac1.60 per ordinary share paid in August 2025 , November 2025 and February 2026, this leads to a final
dividend proposal to the General Meeting of \u20ac2.70 per ordinary share.
On January 28, 2026, ASML announced a new share buyback program to be executed by December 31, 2028. See
Note 22 Shareholders\u2019 equity.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f-732": { "value": "7.50", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f-733": { "value": "6.40", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f-734": { "value": "1.60", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:724500Y6DUVHQD6OXN27", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } } } }