(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 |
|
2023 |
|
2022 |
|---|---|---|---|---|
Profit share agreements |
|
-171 |
|
-275 |
Impairment losses on non-financial assets |
|
-104 |
|
-232 |
Non-income related taxes and expenses from tax audits |
|
-102 |
|
-68 |
Loss from hyperinflation accounting |
|
-56 |
|
-67 |
Premiums, fees and contributions |
|
-47 |
|
-45 |
Project expenses (including integration and IT projects) |
|
-46 |
|
-67 |
Non-allocable personnel expenses |
|
-39 |
|
-45 |
Infrastructure expenses |
|
-26 |
|
-16 |
Expenses from Litigation |
|
-26 |
|
-30 |
Expenses from a donation to the World Health Organization |
|
-23 |
|
-7 |
Expenses from claims |
|
-23 |
|
-9 |
Restructuring expenses |
|
-20 |
|
-12 |
Expenses from fair value measurement of assets and liabilities at fair value |
|
-19 |
|
-8 |
Expenses from disposal of businesses and assets |
|
-5 |
|
-9 |
Expenses for miscellaneous services |
|
-4 |
|
-11 |
Currency effects from operating activities |
|
– |
|
-154 |
Remaining other operating expenses |
|
-120 |
|
-114 |
Other operating expenses |
|
-830 |
|
-1,170 |
The reduction in profit transfer expenses was due in particular to the termination of the strategic alliance with Pfizer Inc., United States, for Bavencio® in the field of immuno-oncology with effect from June 30, 2023 (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 € 81 million (2022: € 211 million) and to property, plant, and equipment (see Note (20) “Property, plant, and equipment”) in the amount of € 23 million (2022: € 21 million).
Currency effects from operating activities in the previous year primarily resulted from cash flow hedges in U.S. dollars.