28. Other non-financial liabilities
Other non-financial liabilities are as follows:
Other non-financial liabilities | T145 | |
|---|---|---|
in EUR thousands | Dec 31, 2022 | Dec 31, 2021 |
Non-current | ||
Government grants | 349 | 637 |
Other liabilities | 322 | 180 |
671 | 817 | |
Current | ||
Government grants | 452 | 742 |
Non-income tax liabilities | 5,133 | 3,293 |
Social liabilities | 4,637 | 4,360 |
Personnel-related liabilities (e.g., vacation, bonuses, premiums) | 29,039 | 28,871 |
Other liabilities | 697 | 420 |
39,958 | 37,686 | |
Total other non-financial liabilities | 40,629 | 38,503 |
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., EBIT), 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, whereby EUR 801 thousand have not been received yet. 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. Income of EUR 863 thousand was thus recognized in fiscal year 2022 (2021: EUR 723 thousand).
The additional government grants received in the amount of EUR 14 thousand mainly related to government grants in connection with the corona pandemic (2021: EUR 1,093 thousand).
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These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.