08 » Other Current Assets
Other current assets consist of the following:
|
|
Dec. 31, 2024 |
|
Dec. 31, 2023 |
|---|---|---|---|---|
Prepaid expenses |
|
290 |
|
295 |
Return assets |
|
303 |
|
275 |
Tax receivables other than income taxes |
|
329 |
|
373 |
Customs refund claims |
|
– |
|
140 |
Contract assets |
|
12 |
|
10 |
Sundry |
|
68 |
|
54 |
Other current assets, gross |
|
1,001 |
|
1,147 |
Less: accumulated allowances |
|
(4) |
|
(4) |
Other current assets, net |
|
997 |
|
1,143 |
Due to a change in the assumption of the duration of the proceedings, the customs refund claims will be shown under other non-current assets in 2024. Prior year figures were adjusted due to a reclassification of customs refund claims between other current financial assets and other current assets.
Prepaid expenses mainly relate to promotion and service contracts. The decrease in the line item ‘Tax receivables other than income taxes’ relates mainly to value-added tax.