(29) Other non-financial liabilities
Accounting and measurement policies
Other non-financial liabilities
Accruals for personnel expenses included in other non-financial liabilities comprise, in particular, liabilities resulting from vacation entitlements, bonuses and social security contributions.
Contract liabilities include payments received by the Group prior to completion of contractual performance.
Other non-financial liabilities comprise the following:
|
|
Dec. 31, 2022 |
|
Dec. 31, 2021 |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
€ million |
|
Current |
|
Non-current |
|
Total |
|
Current |
|
Non-current |
|
Total |
Accruals for personnel expenses |
|
998 |
|
– |
|
998 |
|
980 |
|
– |
|
980 |
Liabilities from non-income related taxes |
|
200 |
|
1 |
|
202 |
|
226 |
|
1 |
|
228 |
Contract liabilities |
|
282 |
|
3 |
|
285 |
|
198 |
|
3 |
|
202 |
Other accruals |
|
26 |
|
10 |
|
36 |
|
64 |
|
10 |
|
74 |
Other non-financial liabilities |
|
1,507 |
|
14 |
|
1,521 |
|
1,468 |
|
15 |
|
1,483 |
The increase in current contract liabilities was mainly attributable to the project business of the Semiconductor Solutions business unit in the Electronics business sector.
The following table shows the development of contract liabilities in the period under review:
|
|
2022 |
|
2021 |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
€ million |
|
Current |
|
Non-current |
|
Total |
|
Current |
|
Non-current |
|
Total |
Jan. 1 |
|
198 |
|
3 |
|
202 |
|
304 |
|
47 |
|
351 |
Additions due to business combinations |
|
1 |
|
– |
|
1 |
|
– |
|
– |
|
– |
Other additions |
|
1,276 |
|
1 |
|
1,277 |
|
1,283 |
|
2 |
|
1,284 |
Disposals due to divestments/ |
|
– |
|
– |
|
– |
|
– |
|
– |
|
– |
Recognition of income/reversal |
|
-1,194 |
|
– |
|
-1,195 |
|
-1,435 |
|
-1 |
|
-1,437 |
Cumulative catch-up adjustments to revenue |
|
– |
|
– |
|
– |
|
-9 |
|
– |
|
-9 |
Reclassification from non-current to current |
|
1 |
|
-1 |
|
– |
|
44 |
|
-44 |
|
– |
Currency translation |
|
– |
|
– |
|
– |
|
12 |
|
– |
|
12 |
Other |
|
– |
|
– |
|
– |
|
– |
|
– |
|
– |
Dec. 31 |
|
282 |
|
3 |
|
285 |
|
198 |
|
3 |
|
202 |
As of January 1, 2022, contract liabilities amounted to € 202 million (January 1, 2021: € 351 million), of which a total of € 181 million (2021: € 308 million) was recognized through profit or loss in fiscal 2022.