This excerpt taken from the ASML 6-K filed Jul 24, 2009.
5. Critical Accounting Judgments and Key Sources of Estimation Uncertainty
In the process of applying the Companys accounting policies, management has made some judgments that have a significant effect on the amounts recognized in the consolidated condensed interim financial statements. The critical accounting judgments and key sources of estimation uncertainty are consistent with those described in the Companys statutory financial statements 2008.
ASML STATUTORY INTERIM REPORT 2009