Evolution of the accounting treatment of Renault Group's stake in Nissan

PRESS RELEASEJuly 1, 2025 Evolution of the accounting treatment of Renault Group's stake in NissanRenault Group's stake in Nissan, which was previously accounted for under the equity method, will be treated as a financial asset measured at fair value through equity, estimated on the basis of Nissan's stock price, as of June 30, 2025. This approach aligns the value of the stake in Nissan in Renault Group's financial statements with the value of Nissan's share...

Boulogne-Billancourt, 01/07/2025 (informazione.news - comunicati stampa - industria)

Evolution of the accounting treatment of

Renault Group's stake in Nissan

Boulogne-Billancourt, July 1, 2025 – As of June 30, 2025, Renault Group will change the way it accounts for its stake in Nissan. Previously accounted for using the equity method, this investment will now be a financial asset measured at fair value through equity (estimated on the basis of Nissan's stock price).

Accounting impacts of the change in method

A pragmatic and business-oriented approach

About Renault Group

Renault Group is at the forefront of a mobility that is reinventing itself. The Group relies on the complementarity of its 4 brands - Renault - Dacia - Alpine and Mobilize - and offers sustainable and innovative mobility solutions to its customers. Established in 114 countries, Renault Group sold 2.265 million vehicles in 2024. It employs more than 98,000 people who embody its Purpose every day, so that mobility brings people closer.
Ready to pursue challenges both on the road and in competition, the Group is committed to an ambitious and value-generating transformation focused on the development of new technologies and services, and a new range of even more competitive, balanced, and electrified vehicles. In line with environmental challenges, the Group’s ambition is to achieve carbon neutrality in Europe by 2040.

https://www.renaultgroup.com/en/

Estimation based on a Nissan’s stock price of JPY350 and a EUR/JPY exchange rate of 169 (the definitive amount will be confirmed when Renault Group's half-year financial statements are published).

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