|in € millions||12/31/2016||12/31/2015|
|Other non-financial assets||704||640|
|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.