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Operating Assets, Liabilities, and Contingent Liabilities

(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, 2022

 

Dec. 31, 2021

€ million

 

Current

 

Non-current

 

Total

 

Current

 

Non-current

 

Total

Receivables from non-income related taxes

 

346

 

3

 

349

 

428

 

7

 

434

Prepaid expenses

 

210

 

29

 

239

 

142

 

15

 

157

Assets from defined benefit plans

 

46

 

 

46

 

5

 

 

5

Remaining other assets

 

103

 

67

 

170

 

89

 

73

 

162

Other non-financial assets

 

705

 

99

 

804

 

663

 

95

 

758

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