(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 |
|
2022 |
|
20211 |
||||
|---|---|---|---|---|---|---|---|---|
Profit share agreements |
|
-275 |
|
-178 |
||||
Impairment losses on non-financial assets |
|
-232 |
|
-68 |
||||
Currency effects from operating activities |
|
-154 |
|
-1 |
||||
Non-income related taxes |
|
-68 |
|
-58 |
||||
Project expenses (including integration and IT projects) |
|
-67 |
|
-56 |
||||
Loss from hyperinflation accounting |
|
-67 |
|
-18 |
||||
Premiums, fees and contributions |
|
-45 |
|
-42 |
||||
Expenses from Litigation |
|
-30 |
|
-19 |
||||
Restructuring expenses |
|
-12 |
|
-7 |
||||
Expenses for miscellaneous services |
|
-11 |
|
-12 |
||||
Expenses from disposal of businesses and assets |
|
-9 |
|
-4 |
||||
Expenses from fair value measurement of assets |
|
-8 |
|
-8 |
||||
Expenses on revaluation of contingent considerations |
|
-1 |
|
-28 |
||||
Remaining other operating expenses |
|
-191 |
|
-230 |
||||
Other operating expenses |
|
-1,170 |
|
-730 |
||||
|
||||||||
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.