38. Other non-current liabilities - €3,706 million

 

Millions of euro

    
 

at Dec. 31, 2019

at Dec. 31, 2018

Change

Accrued operating expenses and deferred income

552

484

68

14.0%

Other items

3,154

1,417

1,737

-

Total

3,706

1,901

1,805

95.0%

The increase in “Other items” of €1,737 million is essentially due to liabilities to customers in Brazil amounting to €1,278 million recognized against “other non-current assets” following the first-level ruling on disputes brought by distribution companies against local authorities to request the elimination of double taxation in the application of the PIS and COFINS taxes on ICMS (tax on the circulation of goods and services, similar to VAT). It also reflects the closure of the dispute between Enel Distribuição São Paulo and Eletrobras, which involved the use of the provision for risks and charges in respect of other non-current liabilities amounting to €297 million, as well as €73 million recognized under other current liabilities.