(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. In addition to consideration received within the scope of collaboration agreements, this applies particularly to service agreements.
Other non-financial liabilities comprise the following:
|
|
Dec. 31, 2020 |
|
Dec. 31, 2019 |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
€ million |
|
Current |
|
Non-current |
|
Total |
|
Current |
|
Non-current |
|
Total |
Accruals for personnel expenses |
|
823 |
|
– |
|
823 |
|
681 |
|
– |
|
681 |
Contract liabilities |
|
304 |
|
47 |
|
351 |
|
291 |
|
87 |
|
379 |
Liabilities from non-income related taxes |
|
157 |
|
1 |
|
158 |
|
207 |
|
5 |
|
212 |
Non-current income tax liabilities |
|
– |
|
45 |
|
45 |
|
– |
|
– |
|
– |
Other accruals |
|
76 |
|
7 |
|
82 |
|
32 |
|
1 |
|
33 |
Other non-financial liabilities |
|
1,360 |
|
100 |
|
1,460 |
|
1,211 |
|
93 |
|
1,304 |
The following table shows the development of contract liabilities in the period under review:
|
|
2020 |
|
2019 |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
€ million |
|
Current |
|
Non-current |
|
Total |
|
Current |
|
Non-current |
|
Total |
Jan. 1 |
|
291 |
|
87 |
|
379 |
|
332 |
|
4 |
|
336 |
Additions due to business combinations |
|
1 |
|
– |
|
1 |
|
4 |
|
– |
|
4 |
Other additions |
|
849 |
|
1 |
|
850 |
|
693 |
|
209 |
|
902 |
Disposals due to divestments/ |
|
– |
|
– |
|
– |
|
– |
|
– |
|
– |
Recognition of income/reversal |
|
-888 |
|
– |
|
-888 |
|
-861 |
|
-3 |
|
-864 |
Cumulative catch-up adjustments to revenue |
|
21 |
|
-2 |
|
19 |
|
– |
|
– |
|
– |
Reclassification from non-current to current |
|
39 |
|
-39 |
|
– |
|
122 |
|
-122 |
|
– |
Currency translation difference |
|
-9 |
|
– |
|
-9 |
|
2 |
|
– |
|
2 |
Other |
|
– |
|
– |
|
– |
|
-1 |
|
– |
|
-1 |
Dec. 31 |
|
304 |
|
47 |
|
351 |
|
291 |
|
87 |
|
379 |
As of January 1, 2020, contract liabilities amounted to € 379 million (January 1, 2019: € 336 million), of which a total of € 232 million (2019: € 328 million) was recognized through profit or loss in fiscal 2020.