28. Other non-financial liabilities

Other non-financial liabilities are as follows:

The personnel-related liabilities fall within the scope of IAS 19, ‘Employee Benefits’, and also include bonuses in connection with short-term profit-sharing schemes. These are based on the achievement of corporate targets (earnings targets (e.g. EBITA), cash flow targets, sales growth) and on personal targets of the respective employee.

The increase in personnel-related liabilities is mainly due to the increase in liabilities from expected bonus payments for employee.

NORMA Group received government grants of which EUR 1,379 thousand were not recognized in profit or loss. They consist of grants in cash as well as land. The grants are bound to capital expenditures, employees and the supply of equity of the respective local entities. NORMA Group recognizes the government grants as income over the period in which related expenses occur. In 2021, EUR 723 thousand were recognized as income (2020: EUR 569 thousand).

The additional government grants received in the amount of EUR 1,093 thousand mainly related to government grants in connection with the Corona pandemic (2020: EUR 922 thousand).