(22) Other non-financial assets
Accounting and measurement policies
Other non-financial assets
Other non-financial assets are carried at amortized cost. Impairments are recognized for any credit risks.
Other non-financial assets are broken down as follows:
| 
 | 
 | Dec. 31, 2021 | 
 | Dec. 31, 2020 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| € million | 
 | Current | 
 | Non-current | 
 | Total | 
 | Current | 
 | Non-current | 
 | Total | 
| Receivables from non-income related taxes | 
 | 428 | 
 | 7 | 
 | 434 | 
 | 368 | 
 | 4 | 
 | 372 | 
| Prepaid expenses | 
 | 142 | 
 | 15 | 
 | 157 | 
 | 151 | 
 | 14 | 
 | 164 | 
| Assets from defined benefit plans | 
 | 5 | 
 | – | 
 | 5 | 
 | 2 | 
 | – | 
 | 2 | 
| Remaining other assets | 
 | 89 | 
 | 73 | 
 | 162 | 
 | 76 | 
 | 63 | 
 | 139 | 
| Other non-financial assets | 
 | 663 | 
 | 95 | 
 | 758 | 
 | 597 | 
 | 81 | 
 | 677 |