17. Other current and non-current assets

The Group recognises assets as prepayments if the following conditions are met:

• they result from past events – expenses incurred for operational purposes of entities,
• their value can be assessed reliably,
• they relate to future reporting periods.

Prepayments are measured at the amount of incurred and reliably determined expenses related to future periods and future economic benefits.

Other assets include in particular receivables under public law regulations, advances for goods and services (including advances for property, plant and equipment under construction) and receivables under dividends.