Annual Report 2021

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

 

2021

 

2020

Profit share agreements

 

-178

 

-80

Impairment losses on non-financial assets

 

-68

 

-183

Project expenses (including integration and IT projects)

 

-60

 

-93

Non-income related taxes

 

-58

 

-56

Premiums, fees and contributions

 

-42

 

-36

Expenses on revaluation of contingent considerations

 

-28

 

-17

Expenses from Litigation

 

-19

 

-52

Expenses for miscellaneous services

 

-12

 

-15

Expenses from fair value measurement of assets

 

-8

 

-2

Restructuring expenses

 

-7

 

-29

Expenses from disposal of businesses and assets

 

-4

 

-3

Currency effects from operating activities

 

-1

 

-57

Remaining other operating expenses

 

-248

 

-240

Other operating expenses

 

-734

 

-863

Expenses from profit share agreements primarily related to the strategic alliance with Pfizer Inc., United States, in the field of immuno-oncology (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 € 47 million (2020: € 160 million) and to property, plant, and equipment (see Note (20) “Property, plant, and equipment”) in the amount of € 22 million (2020: € 23 million).

The remaining other operating expenses included, among other things, personnel expenses where a reliable allocation to the functional areas was not possible.

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