39 Leases

39 Leases

39.1 Amounts recognized in the statement of financial position

The statement of financial position shows the following amounts relating to leases:

 

 

 

 

€ million

Note

2019

2018

Buildings

21

93

97

Plant and machinery

21

2

3

Office equipment and vehicles

21

26

28

Total right-of-use assets

 

121

128

Non-current

28

61

63

Current

28

38

38

Total lease liabilities

 

99

101

 

 

 

 

Additions to the right-of-use assets during the 2019 financial year were € 40 million and mainly relate to the leaseback of the building in Monheim (Germany) and the renewal of the fleet in the U.S.

As per 31 December 2019, no residual value guarantees are included in the lease liabilities.

As per 31 December 2019, lease commitments for leases not yet commenced amounted to € 14 million.

39.2 Amounts recognized in the income statement

The income statement shows the following amounts relating to leases:

 

 

 

 

€ million

Note

2019

2018

Depreciation charge of right-of-use assets

21

44

43

Buildings

21

28

27

Plant and machinery

21

1

1

Office equipment and vehicles

21

15

15

Interest expense (included in Financial expenses)

16

3

3

Expense relating to short-term leases

 

6

3

Expense relating to leases of low-value assets that are not short-term leases

 

6

3

Expense/Income (−) relating to variable lease payments not included in lease liabilities

 

−1

0

Total expense related to leases

 

58

52

 

 

 

 

The total cash outflow for leases in 2019 was € 48 million.

In 2019 there was no material income from subleasing.