(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, 2025 |
|
Dec. 31, 2024 |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
€ million |
|
Current |
|
Non-current |
|
Total |
|
Current |
|
Non-current |
|
Total |
Receivables from non-income related taxes |
|
364 |
|
3 |
|
367 |
|
307 |
|
2 |
|
309 |
Prepaid expenses |
|
182 |
|
26 |
|
208 |
|
169 |
|
42 |
|
212 |
Assets from defined benefit plans |
|
46 |
|
– |
|
46 |
|
35 |
|
– |
|
35 |
Remaining other assets |
|
124 |
|
84 |
|
209 |
|
109 |
|
90 |
|
199 |
Other non-financial assets |
|
716 |
|
114 |
|
830 |
|
621 |
|
134 |
|
755 |
The increase in receivables from non-income related taxes was mainly attributable to a mid-double-digit million euro amount due to changes in jurisdiction in Latin America.