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The document presents an independent auditor’s report on the consolidated financial statements, including the balance sheet, income statement, statement of recognized income and expense, changes in equity, and cash flows for the year ended 31 December 2025. It also outlines key audit matters, notably assessing the recoverability of intangible assets, property, plant and equipment, and equity-accounted investments under energy transition and climate-change dynamics.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/repsol-sa-and-investees-consolidated-annual-financial-report-2025-independent-auditors-report-on-the-consolidated-financial-statements/505279/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/repsol-sa-and-investees-consolidated-annual-financial-report-2025-independent-auditors-report-on-the-consolidated-financial-statements/505279.png","ImageObject",300,407,{"name":92,"@type":93},"aboduw","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-22","2026-10-04",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What period do the consolidated financial statements cover?","Question",{"text":113,"@type":114},"They cover the year ended 31 December 2025, with the balance sheet as at 31 December 2025.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What financial statements are included in the consolidated set?",{"text":118,"@type":114},"The audit covers the balance sheet, income statement, statement of recognized income and expense, statement of changes in equity, statement of cash flows, and related notes.",{"name":120,"@type":111,"acceptedAnswer":121},"What are the main key audit matters described?",{"text":122,"@type":114},"The document highlights the assessment of recoverability of the group’s intangible assets, property, plant and equipment, and equity-method investments, considering energy transition and climate-change dynamics.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},505279,1791139076,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":145,"read_time":146},3985747862266,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","Table of contents  \n1. Independent audit report on the consolidated Financial Statements  \n2. Consolidated Financial Statements  \n3. Consolidated Management Report which includes  \n• The Statement of Non Financial Information and Sustainability Information which includes Independent verification report of the Statement of Non Financial Information  \n• Annual Report on Corporate Governance which includes the Auditors' report on the System of Internal Control over Financial Reporting  \n• Annual Report on the Remuneration of Directors  \n4. Responsibility statement of the Directors on the consolidated Financial Statements and Management Report  \nRepsol, S.A. and investees comprising the Repsol Group  \nAuditor’s report  \nConsolidated financial statements at 31 December 2025 Consolidated management report  \nThis version of our report is a free translation of the original, which was prepared in Spanish. All possible care has been taken to ensure that the translation is an accurate representation of the original. However, in all matters of interpretation of information, views or opinions, the original language version of our report takes precedence over this translation.  \nIndependent auditor's report on the consolidated financial statements  \nTo the shareholders of Repsol, S.A.  \nReport on the consolidated financial statements  \n\n| Opinion\u003Cbr>We have audited the consolidated financial statements of Repsol, S.A. (the Parent company) and investees comprising the Repsol Group (the Group), which comprise the balance sheet as at\u003Cbr>31 December 2025, and the income statement , statement of recognized income and expense, statement of changes in equity, statement of cash flows and related notes, all consolidated, for the year then ended.\u003Cbr>In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the equity and financial position of the Group as at 31 December 2025, as well as its financial performance and cash flows, all consolidated, for the year then ended, in accordance with International Financial Reporting Standards as adopted by the European Union (IFRS-EU) and other provisions of the financial reporting framework applicable in Spain. |\n| --- |\n| Basis for opinion\u003Cbr>We conducted our audit in accordance with legislation governing the audit practice in Spain. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the consolidated financial statements section of our report.\u003Cbr>We are independent of the Group in accordance with the ethical requirements, including those relating to independence, that are relevant to our audit of the consolidated financial statements in Spain, in accordance with legislation governing the audit practice. In this regard, we have not rendered services other than those relating to the audit of the accounts, and situations or circumstances have not arisen that, in accordance with the provisions of the aforementioned legislation, have affected our necessary independence such that it has been compromised.\u003Cbr>We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. |\n\nKey audit matters  \nKey audit matters are those matters that, in our professional judgment, were of most significance in our audit of the consolidated financial statements of the current period. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.  \n Key audit matters How our audit addressed the key audit matters   \nAssessment of the recoverability of the carrying amount of the Group's intangible assets, property, plant and equipment and investments accounted for using the equity method considering the dynamics of energy transition and climate change  \nThe accompanying consolidated financial statements reflect intangible assets an","cbCaibo182JPcE3p","https://ap.wps.com/l/cbCaibo182JPcE3p","pdf",12237955,542,"English","# Independent auditor’s report on the consolidated financial statements\n## Opinion\n## Basis for opinion\n## Key audit matters\n## Assessment of recoverability of group assets","[{\"question\":\"What period do the consolidated financial statements cover?\",\"answer\":\"They cover the year ended 31 December 2025, with the balance sheet as at 31 December 2025.\"},{\"question\":\"What financial statements are included in the consolidated set?\",\"answer\":\"The audit covers the balance sheet, income statement, statement of recognized income and expense, statement of changes in equity, statement of cash flows, and related notes.\"},{\"question\":\"What are the main key audit matters described?\",\"answer\":\"The document highlights the assessment of recoverability of the group’s intangible assets, property, plant and equipment, and equity-method investments, considering energy transition and climate-change dynamics.\"}]","Repsol, S.A. and investees - Consolidated Annual Financial Report 2025 - Independent auditor's report on the consolidated financial statements | PDF",1791094941,1366]