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





Non-income related taxes and expenses from tax audits





Loss from hyperinflation accounting





Premiums, fees and contributions





Project expenses (including integration and IT projects)





Non-allocable personnel expenses





Infrastructure expenses





Expenses from Litigation





Expenses from a donation to the World Health Organization





Expenses from claims





Restructuring expenses





Expenses from fair value measurement of assets and liabilities at fair value





Expenses from disposal of businesses and assets





Expenses for miscellaneous services





Currency effects from operating activities




Remaining other operating expenses





Other operating expenses





The reduction in profit transfer expenses was due in particular to the termination of the strategic alliance with Pfizer Inc., United States, for Bavencio® in the field of immuno-oncology with effect from June 30, 2023 (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 € 81 million (2022: € 211 million) and to property, plant, and equipment (see Note (20) “Property, plant, and equipment”) in the amount of € 23 million (2022: € 21 million).

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

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