Other reports

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





Currency effects from operating activities





Non-income related taxes





Project expenses (including integration and IT projects)





Loss from hyperinflation accounting





Premiums, fees and contributions





Expenses from Litigation





Restructuring expenses





Expenses for miscellaneous services





Expenses from disposal of businesses and assets





Expenses from fair value measurement of assets





Expenses on revaluation of contingent considerations





Remaining other operating expenses





Other operating expenses






Adjustment of prior-year figures due to a change in functional allocation within Corporate and Other.

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 € 211 million (2021: € 47 million) and to property, plant, and equipment (see Note (20) “Property, plant, and equipment”) in the amount of € 21 million (2021: € 22 million).

Currency effects from operating activities primarily resulted from cash flow hedges in U.S. dollars.

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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