Liabilities from partial retirement agreements as obligations arising from post-employment benefits (termination benefits) are measured using the projected unit credit actuarial method.
Liabilities are recognized based on collective bargaining and individual agreements. The presentation, which includes benefit arrears from current partial retirement arrangements and top-up amounts for building reserves, is based on actuarial reports.
The Group’s accounting policies for contract liabilities are presented in note 4.
EUR thousand |
|
12/31/2023 |
|
12/31/2023 |
|
12/31/2022 |
|
12/31/2022 |
|---|---|---|---|---|---|---|---|---|
Other financial liabilities |
|
|
|
|
|
|
|
|
Liabilities for variable remuneration |
|
7,235 |
|
3,607 |
|
7,493 |
|
2,152 |
Liabilities to employees from wages and salaries |
|
7,156 |
|
0 |
|
7,389 |
|
0 |
Other employee benefits |
|
1,156 |
|
0 |
|
1,050 |
|
0 |
|
|
15,547 |
|
3,607 |
|
15,932 |
|
2,152 |
Other non-financial liabilities |
|
|
|
|
|
|
|
|
Obligations from outstanding vacation leave |
|
16,344 |
|
0 |
|
15,986 |
|
0 |
VAT liabilities |
|
12,902 |
|
0 |
|
14,537 |
|
0 |
Contract liabilities |
|
2,592 |
|
390 |
|
1,218 |
|
630 |
Current portion of non-current pension obligations |
|
1,593 |
|
0 |
|
1,708 |
|
0 |
Liabilities for social security contributions |
|
1,420 |
|
0 |
|
822 |
|
0 |
Advance payments |
|
531 |
|
0 |
|
597 |
|
0 |
Partial retirement obligations |
|
427 |
|
493 |
|
356 |
|
418 |
Advance customs duties |
|
129 |
|
0 |
|
62 |
|
0 |
Other non-financial liabilities |
|
1,041 |
|
2 |
|
75 |
|
3 |
|
|
36,979 |
|
885 |
|
35,362 |
|
1,050 |
Total |
|
52,526 |
|
4,492 |
|
51,294 |
|
3,202 |