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

 

2023

 

2022

Profit share agreements

 

-171

 

-275

Impairment losses on non-financial assets

 

-104

 

-232

Non-income related taxes and expenses from tax audits

 

-102

 

-68

Loss from hyperinflation accounting

 

-56

 

-67

Premiums, fees and contributions

 

-47

 

-45

Project expenses (including integration and IT projects)

 

-46

 

-67

Non-allocable personnel expenses

 

-39

 

-45

Infrastructure expenses

 

-26

 

-16

Expenses from Litigation

 

-26

 

-30

Expenses from a donation to the World Health Organization

 

-23

 

-7

Expenses from claims

 

-23

 

-9

Restructuring expenses

 

-20

 

-12

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

 

-19

 

-8

Expenses from disposal of businesses and assets

 

-5

 

-9

Expenses for miscellaneous services

 

-4

 

-11

Currency effects from operating activities

 

 

-154

Remaining other operating expenses

 

-120

 

-114

Other operating expenses

 

-830

 

-1,170

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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