Other assets, including prepayments
The Group recognises an asset as a prepayment under the following conditions:
- result from past events – expenditure incurred for the operational purpose of the units,
- it can be reliably measured,
- it refers to future reporting periods.
Prepayments are set at incurred, reliably determined expenses that relate to future periods and are associated with the receipt of future economic benefits.
Other assets include in particular state receivables, advances for deliveries (including advances for property, plant and equipment in progress) and services and dividend receivables.