Non-current assets (or disposal groups) are classified as held-for-sale if their carrying amounts are expected to

be recovered through a sale transaction rather than through continuing use. Non-current assets (or disposal

groups) classified as held-for-sale are measured at the lower of their carrying amount or the fair value less

costs of disposal. Depreciation or amortization of an asset ceases when it is classified as held-for-sale. When

non-current assets (or disposal groups) are classified as held-for-sale, comparative balances prior to such date

are not represented in the Consolidated balance sheets.

A discontinued operation is a component of the company that has either been disposed of or is classified as

held-for-sale and represents a separate major line of business or geographical area of operations or is a part

of a single coordinated plan to dispose of a separate major line of business or geographical area of

operations. Any gain or loss from disposal, together with the results of these operations until the date of

disposal, are reported separately as discontinued operations in the Consolidated statements of income.

The financial information of discontinued operations is excluded from the respective captions in the

Consolidated financial statements and related notes for all periods presented. Comparatives are re-presented

for presentation of discontinued operations in the Consolidated statements of income and Consolidated

The determination of the fair value less costs of disposal involves the use of estimates and assumptions that

tend to be uncertain. Circumstances to which these adjustments may relate include resolution of uncertainties

that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and

indemnifications, resolution of uncertainties that arise from and are directly related to the operations of the

component before its disposal, such as environmental and assurance-type product warranty obligations

retained by the company, and the settlement of employee benefit plan obligations provided that the

settlement is directly related to the disposal transaction.

Discontinued operations, net of income taxes in millions of EUR


	2025	2024	2023
Domestic Appliances	(1)	140	(2)
Other	(3)	2	(7)
Discontinued operations, net of income taxes	(4)	142	(10)

In 2024, Discontinued operations related to the Domestic Appliances business included a tax benefit of EUR

140 million relating to tax audit settlements of prior years.

Certain costs related to other divestments, which were previously reported as discontinued operations,

resulted in a net loss of EUR (3) million in 2025, a net gain of EUR 2 million in 2024 and a net loss of EUR (7)

Net cash provided by (used for) discontinued operations in millions of EUR


	2025	2024	2023
Net cash provided by (used for) operating activities	(10)	(13)	123
Net cash provided by (used for) investing activities	-	-	-
Net cash provided by (used for) discontinued operations	(10)	(13)	123

In 2025 and 2024, net cash used for discontinued operations consisted primarily of cash flows related to the

tax claims from the previously divested business. In 2023, net cash provided by discontinued operations

consisted primarily of a refund of advance tax payments related to a previously divested business.

As of December 31, 2025, assets held for sale primary consisted of assets and liabilities of EUR 59 million,

directly associated with a business that is to be sold within the next financial year.

As of December 31, 2024, there were no assets held for sale.