AIRBUS - 2019 Financial Statements

2.5 Operational Assets and Liabilities Notes to the IFRS Consolidated Financial Statements / The allocation of European Governments’ refundable advances between non-current and current presented in the IFRS Consolidated Financial Statements ended 31 December 2019 is based on the applicable contractual repayment dates. The European Governments’ refundable advances decreased by € -300 million to € 4,277 million (2018: € 4,577 million), primarily related to the payments made on the A380 programme (see “– Note 11: Revenue and Gross Margin”). 26. Other Assets and Other Liabilities Other Assets (In € million) 31 December 2019 2018 Cost to fulfil a contract 351 777 Prepaid expenses 86 33 Others 85 78 Total non-current other assets 522 888 Value added tax claims 1,252 3,255 Cost to fulfil a contract 626 464 Prepaid expenses 147 121 Others 398 406 Total current other assets 2,423 4,246 Total 2,945 5,134 Other Liabilities (In € million) 31 December 2019 2018 Others 384 460 Total non-current other liabilities 384 460 Tax liabilities (excluding income tax) 614 2,706 Others 6,203 2,582 Total current other liabilities 6,817 5,288 Total 7,201 5,748 thereof other liabilities due within 1 year 6,817 5,288 44 Airbus / Financial Statements 2019