(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, 2021 |
|
Dec. 31, 2020 |
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
€ million |
|
Current |
|
Non-current |
|
Total |
|
Current |
|
Non-current1 |
|
Total |
||||
Accruals for personnel expenses |
|
980 |
|
– |
|
980 |
|
823 |
|
– |
|
823 |
||||
Liabilities from non-income related taxes |
|
226 |
|
1 |
|
228 |
|
157 |
|
1 |
|
158 |
||||
Contract liabilities |
|
198 |
|
3 |
|
202 |
|
304 |
|
47 |
|
351 |
||||
Other accruals |
|
64 |
|
10 |
|
74 |
|
76 |
|
7 |
|
82 |
||||
Other non-financial liabilities |
|
1,468 |
|
15 |
|
1,483 |
|
1,360 |
|
55 |
|
1,415 |
||||
|
||||||||||||||||
The increase in accruals for personnel expenses is attributable in particular to higher bonus liabilities due to the positive course of business.
The decline in contract liabilities is essentially due to the end of the strategic alliance with GlaxoSmithKline plc, United Kingdom, in the field of immuno-oncology (see Note (7) “Collaboration and licensing agreements”).
The following table shows the development of contract liabilities in the period under review:
|
|
2021 |
|
2020 |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
€ million |
|
Current |
|
Non-current |
|
Total |
|
Current |
|
Non-current |
|
Total |
Jan. 1 |
|
304 |
|
47 |
|
351 |
|
291 |
|
87 |
|
379 |
Additions due to business combinations |
|
– |
|
– |
|
– |
|
1 |
|
– |
|
1 |
Other additions |
|
1,283 |
|
2 |
|
1,284 |
|
849 |
|
1 |
|
850 |
Disposals due to divestments/Reclassification to assets held for sale |
|
– |
|
– |
|
– |
|
– |
|
– |
|
– |
Recognition of income/reversal |
|
-1,435 |
|
-1 |
|
-1,437 |
|
-888 |
|
– |
|
-888 |
Cumulative catch-up adjustments to revenue |
|
-9 |
|
– |
|
-9 |
|
21 |
|
-2 |
|
19 |
Reclassification from non-current to current |
|
44 |
|
-44 |
|
– |
|
39 |
|
-39 |
|
– |
Currency translation |
|
12 |
|
– |
|
12 |
|
-9 |
|
– |
|
-9 |
Other |
|
– |
|
– |
|
– |
|
– |
|
– |
|
– |
Dec. 31 |
|
198 |
|
3 |
|
202 |
|
304 |
|
47 |
|
351 |
As of January 1, 2021, contract liabilities amounted to € 351 million (January 1, 2020: € 379 million), of which a total of € 308 million (2020: € 232 million) was recognized through profit or loss in fiscal 2021.