(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 to financial expenses.
The breakdown of other operating expenses was as follows:
€ million |
|
2025 |
|
2024 |
|---|---|---|---|---|
Impairment losses on non-financial assets |
|
-418 |
|
-328 |
Project expenses (including integration and IT projects) |
|
-118 |
|
-75 |
Expenses from litigation |
|
-72 |
|
-56 |
Non-income related taxes and expenses from tax audits |
|
-69 |
|
-68 |
Premiums, fees and contributions |
|
-52 |
|
-48 |
Infrastructure expenses |
|
-50 |
|
-44 |
Non-allocable personnel expenses |
|
-47 |
|
-57 |
Expenses from disposal of businesses and assets |
|
-34 |
|
-14 |
Loss from hyperinflation accounting |
|
-26 |
|
-59 |
Expenses for claims and reinsurances |
|
-25 |
|
-21 |
Expenses from fair value measurement of assets and liabilities at fair value |
|
-19 |
|
-18 |
Expenses from a donation to the World Health Organization |
|
-13 |
|
-19 |
Expenses from service contracts with divested companies |
|
-13 |
|
-3 |
Profit share agreements |
|
-8 |
|
-13 |
Remaining other operating expenses |
|
-115 |
|
-93 |
Other operating expenses |
|
-1,081 |
|
-915 |
Impairments of non-financial assets were attributable to intangible assets in the amount of € 253 million (2024: € 243 million) (see Note (19) Other intangible assets). In 2024, € 140 million was related to the termination of the xevinapant program (see Note (7) Licensing agreements). A further € 166 million was related to impairments of property, plant and equipment (2024: € 85 million) (see Note (20) Property, plant and equipment).