(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.