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v3.22.4

Breakdown of Contractual Assets and Liabilities, and Capitalized Costs (Tables) | 12 Months Ended
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Dec. 31, 2022
Revenue From Contracts With Customers [Abstract] |
Movement of contractual assets and contractual liabilities | The movement of contractual assets and capitalized costs in 2022 and 2021 is as follows:
Millions of euros | Balance at 12/31/2021 | Additions | Disposals | Transfers | Translation differences and hyperinflation adjustments |  | Balance at 12/31/2022
Long-term contractual assets (Note 12) | 209 |  | 261 |  | (12) |  | (100) |  | 1 |  |  | 359 |
Contractual assets | 210 |  | 261 |  | (12) |  | (100) |  | 1 |  |  | 360 |
Impairment losses | (1) |  | — |  | — |  | — |  | — |  |  | (1) |
Short-term contractual assets (Note 14) | 133 |  | 294 |  | (337) |  | 100 |  | 5 |  |  | 195 |
Contractual assets | 141 |  | 295 |  | (340) |  | 100 |  | 6 |  |  | 202 |
Impairment losses | (8) |  | (1) |  | 3 |  | — |  | (1) |  |  | (7) |
Total | 342 |  | 555 |  | (349) |  | — |  | 6 |  |  | 554 |
Millions of euros | Balance at 12/31/2020 | Additions | Disposals | Transfers | Translation differences and hyperinflation adjustments |  | Balance at 12/31/2021
Long-term contractual assets (Note 12) | 145 |  | 113 |  | — |  | (49) |  | — |  |  | 209 |
Contractual assets | 146 |  | 113 |  | — |  | (49) |  | — |  |  | 210 |
Impairment losses | (1) |  | — |  | — |  | — |  | — |  |  | (1) |
Short-term contractual assets (Note 14) | 104 |  | 180 |  | (198) |  | 48 |  | (1) |  |  | 133 |
Contractual assets | 113 |  | 182 |  | (201) |  | 48 |  | (1) |  |  | 141 |
Impairment losses | (9) |  | (2) |  | 3 |  | — |  | — |  |  | (8) |
Total | 249 |  | 293 |  | (198) |  | (1) |  | (1) |  |  | 342 |
The movement of contractual liabilities of contracts with customers in 2022 and 2021 is as follows:
Millions of euros | Balance at 12/31/2021 | Additions | Disposals (previous years) | Disposals (current year) | Transfers | Translation differences and hyperinflation adjustments | Other movements | Balance at 12/31/2022
Long-term contractual liabilities (Note 21) | 829 |  | 300 |  | (2) |  | — |  | (242) |  | 6 |  | — |  | 891 |
Short-term contractual liabilities (Note 22) | 958 |  | 5,546 |  | (984) |  | (4,756) |  | 236 |  | 16 |  | 22 |  | 1,038 |
Total | 1,787 |  | 5,846 |  | (986) |  | (4,756) |  | (6) |  | 22 |  | 22 |  | 1,929 |
Millions of euros | Balance at 12/31/2020 | Additions | Disposals (previous years) | Disposals (current year) | Transfers | Translation differences and hyperinflation adjustments | Other movements | Balance at 12/31/2021
Long-term contractual liabilities (Note 21) | 762 |  | 270 |  | (4) |  | (11) |  | (206) |  | 18 |  | — |  | 829 |
Short-term contractual liabilities (Note 22) | 976 |  | 5,182 |  | (725) |  | (4,694) |  | 204 |  | 2 |  | 13 |  | 958 |
Total | 1,738 |  | 5,452 |  | (729) |  | (4,705) |  | (2) |  | 20 |  | 13 |  | 1,787 |
Movement of deferred expenses | The movement of the deferred expenses in 2021 and 2020 is as follows:
Millions of euros | Balance at 12/31/2021 | Additions | Disposals | Transfers | Translation differences and hyperinflation adjustments | Other movements | Balance at 12/31/2022
Non-current capitalized costs (Note 12) | 555 |  | 820 |  | (2) |  | (547) |  | 19 |  | 9 |  | 854 |
Of obtaining a contract | 371 |  | 671 |  | — |  | (447) |  | 6 |  | 9 |  | 610 |
Of fulfilling a contract | 184 |  | 149 |  | (2) |  | (100) |  | 13 |  | — |  | 244 |
Impairment losses | — |  | — |  | — |  | — |  | — |  | — |  | — |
Current capitalized costs (Note 14) | 668 |  | 630 |  | (987) |  | 547 |  | 20 |  | 7 |  | 885 |
Of obtaining a contract | 537 |  | 509 |  | (801) |  | 448 |  | 10 |  | 7 |  | 710 |
Of fulfilling a contract | 131 |  | 121 |  | (186) |  | 99 |  | 10 |  | — |  | 175 |
Impairment losses | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | 1,223 |  | 1,450 |  | (989) |  | — |  | 39 |  | 16 |  | 1,739 |
Millions of euros | Balance at 12/31/2020 | Additions | Disposals | Transfers | Translation differences and hyperinflation adjustments | Other movements | Balance at 12/31/2021
Non-current capitalized costs (Note 12) | 331 |  | 631 |  | — |  | (401) |  | (6) |  | — |  | 555 |
Of obtaining a contract | 212 |  | 496 |  | — |  | (334) |  | (3) |  | — |  | 371 |
Of fulfilling a contract | 119 |  | 135 |  | — |  | (67) |  | (3) |  | — |  | 184 |
Impairment losses | — |  | — |  | — |  | — |  | — |  | — |  | — |
Current capitalized costs (Note 14) | 580 |  | 489 |  | (799) |  | 400 |  | (2) |  | — |  | 668 |
Of obtaining a contract | 469 |  | 388 |  | (653) |  | 333 |  | — |  | — |  | 537 |
Of fulfilling a contract | 111 |  | 101 |  | (146) |  | 67 |  | (2) |  | — |  | 131 |
Impairment losses | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | 911 |  | 1,120 |  | (799) |  | (1) |  | (8) |  | — |  | 1,223 |
Maturity schedule of contractual liabilities | The maturity schedule of contractual liabilities at December 31, 2022 is as follows:
Millions of euros | 2023 | 2024 | 2025 | Subsequent years | Total
Contractual liabilities, activation fees | 23 |  | 9 |  | 2 |  | 1 |  | 35 |
Contractual liabilities, sales of prepay cards | 524 |  | — |  | — |  | — |  | 524 |
Contractual liabilities, services | 308 |  | 75 |  | 30 |  | 64 |  | 477 |
Contractual liabilities, sales of handsets | 26 |  | 5 |  | — |  | — |  | 31 |
Contractual liabilities, sales of other equipments | 3 |  | — |  | — |  | 20 |  | 23 |
Contractual liabilities, irrevocable rights to use | 70 |  | 69 |  | 62 |  | 421 |  | 622 |
Other contractual liabilities | 84 |  | 17 |  | 16 |  | 100 |  | 217 |
Maturity of performance obligations | 1,038 |  | 175 |  | 110 |  | 606 |  | 1,929 |

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- Definition The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 128 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_128_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 120 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_120_b_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard -URIDate 2022-03-24 + Details
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