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Related party transactions (Tables)
12 Months Ended
Dec. 31, 2025
Related party transactions [abstract]  
Disclosure of transactions between related parties and compensation to Directors and Key Management The amounts for significant transactions with related parties recognized in the Consolidated Income Statements
were as follows:
Years ended December 31,
2025
2024
2023
(€ million)
Net
Revenues
Cost of
revenues
Selling,
general 
and
other
costs, net
Net
Financial
expenses
/(income)
Net
Revenues
Cost of
revenues
Selling,
general 
and
other
costs, net
Net
Financial
expenses
/(income)
Net
Revenues
Cost of
revenues
Selling,
general 
and
other
costs, net
Net
Financial
expenses
Tofas(1)
4,414
736
36
1
1,155
461
37
—
1,339
779
27
—
Leasys
1,537
—
(23)
1
813
20
(7)
1
960
12
6
—
Finance companies
in partnership with
SCF and BNPP PF
7,070
726
(1)
56
7,248
738
(19)
35
8,973
471
(7)
14
StarPlus Energy
LLC(2)
—
102
—
(18)
—
—
—
(21)
—
—
—
—
NextStar Energy
Inc(1,2)
—
2
—
—
—
—
—
—
—
—
—
—
Nidec
28
301
(11)
(4)
31
26
—
—
—
—
—
—
Other
1
14
(7)
1
1
—
—
(6)
76
178
(1)
(5)
Total joint
arrangements
13,050
1,881
(6)
37
9,248
1,245
11
9
11,348
1,440
25
9
Leapmotor
1
875
6
5
—
—
—
—
—
—
—
—
Other
121
6
2
(1)
204
12
(3)
(1)
23
196
2
(1)
Total associates
122
881
8
4
204
12
(3)
(1)
23
196
2
(1)
CNHI
6
—
—
—
10
—
—
—
28
—
(3)
—
Iveco
95
9
—
—
102
14
—
—
218
19
(5)
—
Ferrari N.V.
3
1
—
—
3
6
(1)
—
16
51
(1)
—
Directors and Key
Management
—
—
51
—
—
—
50
—
—
—
87
—
Other
—
7
13
—
—
—
32
—
1
—
43
—
Total CNHI, Ferrari,
Directors and other
104
17
64
—
115
20
81
—
263
70
121
—
Total
unconsolidated
subsidiaries
12
(1)
11
(1)
19
34
13
—
95
24
—
—
Total transactions
with related parties
13,288
2,778
77
40
9,586
1,311
102
8
11,729
1,730
148
8
Total for the
Company
153,508
155,627
8,967
351
156,878
136,360
9,299
(345)
189,544
151,400
9,541
(42)
1) Refer to Note 3, Scope of consolidation for additional information
2) Purchases were €296 million for StarPlus Energy; €167 million for NextStar Energy and €41 million for ACC. Amounts reported in Cost of
revenues are net of change in inventories
Assets and liabilities from significant transactions with related parties were as follows:
At December 31,
2025
2024
(€ million)
Trade and
other
receivables
Trade
payables and
other
liabilities
Asset-
backed
financing
Debt(1)
Trade
and other
receivables
Trade
payables and
other
liabilities
Asset-
backed
financing
Debt (1)
Tofas
523
228
—
—
57
147
—
—
Leasys
58
182
—
89
97
143
—
79
Finance companies in
partnership with SCF and
BNPP PF
1,412
522
6
14
1,082
648
31
41
StarPlus Energy LLC
257
—
—
—
507
—
—
—
NextStar Energy Inc(2)
—
—
—
—
74
—
—
74
Nidec
183
83
—
—
63
10
—
—
Other
229
65
—
—
160
33
—
—
Total joint arrangements
2,662
1,080
6
103
2,040
981
31
194
Leapmotor
—
481
—
—
—
—
—
—
Other
131
7
—
—
142
20
—
—
Total associates
131
488
—
—
142
20
—
—
CNHI
3
—
—
—
8
1
—
—
Iveco
34
34
—
—
25
8
—
—
Ferrari N.V.
8
—
—
—
5
2
—
—
Other
2
22
—
—
6
78
—
(1)
Total CNHI, Ferrari N.V. and
other
47
56
—
—
44
89
—
(1)
Total unconsolidated
subsidiaries
43
16
—
3
51
35
—
2
Total originating from
related parties
2,883
1,640
6
106
2,277
1,125
31
195
Total for the Company
25,329
54,739
15,479
30,468
19,990
53,222
10,016
27,211
(1) Relating to Debt excluding Asset-backed financing, refer to Note, 22 Debt for additional information
(2) Refer to Note 3, Scope of consolidation for additional information