in € millions | 12/31/2016 | 12/31/2015 |
---|---|---|
Non-current | ||
Other non-financial assets | 704 | 640 |
Current | 953 | |
Other non-financial assets | 487 | 858 |
– advance payments | 96 | 450 |
– other tax receivables | 186 | 80 |
– deferred items | 184 | 180 |
– sundry non-financial assets | 184 | 148 |
The non-current other non-financial assets relate to advance payments for royalties and licenses in the amount of €664 million (previous year: €600 million). Advance payments for royalties and licenses are generally written off if no recoupment is expected. The amount of these write-downs is based on management estimates of future sales volumes and price changes using historical data.