Other Non-Financial Assets  

in € millions12/31/201612/31/2015
Non-current
Other non-financial assets704640
 
Current953
Other non-financial assets487858
– advance payments96450
– other tax receivables18680
– deferred items184180
– sundry non-financial assets184148

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.