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:

Other non-financial assets

 

 

Dec. 31, 2024

 

Dec. 31, 2023

€ million

 

Current

 

Non-current

 

Total

 

Current

 

Non-current

 

Total

Receivables from non-income-related taxes

 

307

 

2

 

309

 

323

 

2

 

325

Prepaid expenses

 

169

 

42

 

212

 

182

 

37

 

219

Assets from defined benefit plans

 

35

 

 

35

 

33

 

 

33

Remaining other assets

 

109

 

90

 

199

 

95

 

76

 

171

Other non-financial assets

 

621

 

134

 

755

 

633

 

115

 

748

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