Our operating assets and liabilities

This section includes information about the Group’s operating assets and liabilities. The main operating assets relate to the Group’s production equipment and its deployed filling lines and other related equipment accounted for as operating leases. The Group also has right-of-use assets resulting from lease contracts entered into as a lessee. The Group’s trade receivables balance is reduced by selling trade receivables under securitization and factoring programs. A substantial part of the Group’s assets relates to goodwill and other intangible assets. Impairment testing of goodwill and trademarks with indefinite useful lives is described in this section. The main operating liabilities relate to trade payables and accruals for various incentive programs. Other liabilities mainly comprise deferred revenue relating to advance payments received for filling lines deployed under contracts accounted for as operating leases, but also the contingent consideration for Scholle IPN.

• 12 Property, plant and equipment
• 13 Right-of-use assets
• 14 Intangible assets
• 15 Inventories
• 16 Trade and other receivables
• 17 Cash and cash equivalents
• 18 Trade and other payables
• 19 Provisions
• 20 Deferred revenue
• 21 Other assets and liabilities