Annual Report 2021

Operating Activities

(14) Other operating expenses

Accounting and measurement policies

Other operating expenses

Other operating expenses comprise all expenses that cannot be reasonably allocated to a functional cost type or finance costs.

The breakdown of other operating expenses was as follows:

€ million





Profit share agreements





Impairment losses on non-financial assets





Project expenses (including integration and IT projects)





Non-income related taxes





Premiums, fees and contributions





Expenses on revaluation of contingent considerations





Expenses from Litigation





Expenses for miscellaneous services





Expenses from fair value measurement of assets





Restructuring expenses





Expenses from disposal of businesses and assets





Currency effects from operating activities





Remaining other operating expenses





Other operating expenses





Expenses from profit share agreements primarily related to the strategic alliance with Pfizer Inc., United States, in the field of immuno-oncology (see Note (7) “Collaboration and licensing agreements”).

Impairments of non-financial assets were attributable to intangible assets (see Note (19) “Other intangible assets”) in the amount of € 47 million (2020: € 160 million) and to property, plant, and equipment (see Note (20) “Property, plant, and equipment”) in the amount of € 22 million (2020: € 23 million).

The remaining other operating expenses included, among other things, personnel expenses where a reliable allocation to the functional areas was not possible.

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