Annual Report 2025

Notes

15. Equity-accounted investments and other equity investments

CHANGES IN EQUITY-ACCOUNTED INVESTMENTS AND OTHER EQUITY INVESTMENTS IN THE PERIOD JANUARY 1 TO DECEMBER 31, 2025

€ million

 

Equity-accounted investments

 

Other equity investments

 

Total

 

 

 

 

 

 

 

Gross carrying amount
Balance at Jan. 1, 2025

 

11,630

 

7,170

 

18,800

Foreign exchange differences

 

−221

 

−201

 

−422

Changes in consolidated Group

 

283

 

−893

 

−611

Additions

 

854

 

1,825

 

2,679

Transfers

 

 

 

Disposals

 

430

 

185

 

615

Changes recognized in profit or loss

 

645

 

−22

 

623

Dividends1

 

−1,684

 

 

−1,684

Other changes recognized in other comprehensive income

 

−284

 

1,366

 

1,082

Balance at Dec. 31, 2025

 

10,793

 

9,059

 

19,852

Impairment losses
Balance at Jan. 1, 2025

 

1,361

 

1,439

 

2,800

Foreign exchange differences

 

−4

 

−27

 

−31

Changes in consolidated Group

 

−249

 

100

 

−148

Additions

 

206

 

205

 

411

Transfers

 

 

 

Disposals

 

105

 

−2

 

103

Reversal of impairment losses

 

413

 

26

 

439

Balance at Dec. 31, 2025

 

797

 

1,693

 

2,490

Carrying amount at Dec. 31, 2025

 

9,996

 

7,366

 

17,362

1

Dividends are shown before withholding tax.

CHANGES IN EQUITY-ACCOUNTED INVESTMENTS AND OTHER EQUITY INVESTMENTS IN THE PERIOD JANUARY 1 TO DECEMBER 31, 2024

€ million

 

Equity-accounted investments

 

Other equity investments

 

Total

 

 

 

 

 

 

 

Gross carrying amount
Balance at Jan. 1, 2024

 

15,204

 

5,734

 

20,937

Foreign exchange differences

 

103

 

32

 

135

Changes in consolidated Group

 

243

 

−425

 

−183

Additions

 

615

 

2,211

 

2,826

Transfers

 

 

 

Disposals

 

2,007

 

332

 

2,339

Changes recognized in profit or loss

 

91

 

−62

 

29

Dividends1

 

−2,711

 

 

−2,711

Other changes recognized in other comprehensive income

 

93

 

12

 

105

Balance at Dec. 31, 2024

 

11,630

 

7,170

 

18,800

Impairment losses
Balance at Jan. 1, 2024

 

2,964

 

1,303

 

4,267

Foreign exchange differences

 

2

 

7

 

9

Changes in consolidated Group

 

 

0

 

0

Additions

 

414

 

350

 

764

Transfers

 

 

 

Disposals

 

2,018

 

177

 

2,196

Reversal of impairment losses

 

 

44

 

44

Balance at Dec. 31, 2024

 

1,361

 

1,439

 

2,800

Carrying amount at Dec. 31, 2024

 

10,269

 

5,731

 

16,000

1

Dividends are shown before withholding tax.

Equity-accounted investments include joint ventures in the amount of €4,983 million (previous year: €5,698 million) and associates in the amount of €5,013 million (previous year: €4,571 million).

Most of the additions to equity-accounted investments relate to a capital contribution of €0.3 billion to the joint venture CARIZON (Beijing) Technology Company Limited, Beijing/China, that was established with Horizon Robotics Inc., Cayman Islands.

Some of the additions to other equity investments are attributable to the acquisition of additional shares in Rivian. Further disclosures can be found in the “Key events” section.

Most of the reversals of impairment losses on equity-accounted investments relate to the reversal of the impairment loss on the equity investment in the associate QuantumScape in an amount of €0.4 billion.

Of the other changes recognized in other comprehensive income, €−230 million (previous year: €117 million) is attributable to joint ventures and €−54 million (previous year: €−24 million) to associates. They are mainly the result of foreign exchange differences in the amount of €−298 million (previous year: €114 million), pension plan remeasurements in the amount of €1 million (previous year: €6 million) and fair value measurement of cash flow hedges in the amount of €18 million (previous year: €−26 million).