21 – Other assets Index161718192021222324252627 (XLSX:) Download Other assets In EUR mn 2023 2022 Short-term Long-term Short-term Long-term Prepaid expenses 89 13 84 15 Advance payments on fixed assets 184 — 72 14 Other payments on account 124 25 194 16 Receivables from other taxes and social security 202 40 395 40 Contract assets — 8 — 8 Emission rights1 630 — 657 — Emission rights to be received from customers1 42 — 36 — Other non-financial assets 81 80 194 22 Other assets 1,351 165 1,632 115 1 For further details refer to Note 2 – Effects of climate change and the energy transition. The increase in “Advance payments on fixed assets” is mainly attributable to the Neptun Deep project in Romania. OMV voluntarily changed its accounting policy for the presentation of purchased emissions certificates and provisions for CO2 emissions in the balance sheet. For more details refer to Note 3 – Accounting policies, judgments, and estimates. “Other non-financial assets” in 2022 mainly consisted of receivables from Romanian authorities in relation to compensation for the sales of natural gas at capped prices to clients that were allocated to the Company as a Supplier of Last Resort and for electricity sales at capped prices. It also included receivables in relation to the subsidies for half of the 0.50 RON per liter voluntary price reduction for the sale of diesel and gasoline in Romania, which applied only in 2022. 20 – Financial assets22 – Assets and liabilities held for sale