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Operating Assets, Liabilities, and Contingent Liabilities

(22) Other non-financial assets

Accounting and measurement policies
Other non-financial assets

Other non-financial assets are carried at amortized cost. Impairments are recognized for any credit risks.

Other non-financial assets are broken down as follows:

 

 

Dec. 31, 2023

 

Dec. 31, 2022

€ million

 

Current

 

Non-current

 

Total

 

Current

 

Non-current

 

Total

Receivables from
non-income-related taxes

 

323

 

2

 

325

 

346

 

3

 

349

Prepaid expenses

 

182

 

37

 

219

 

210

 

29

 

239

Assets from defined benefit plans

 

33

 

 

33

 

46

 

 

46

Remaining other assets

 

95

 

76

 

171

 

103

 

67

 

170

Other non-financial assets

 

633

 

115

 

748

 

705

 

99

 

804

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