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Accrued expenses and other liabilities (Tables)
 12 Months Ended
Mar. 31, 2021
Accrued expenses and other liabilities  
Schedule of accrued expenses and other liabilities

 

 

 

 

 

 

 

 

 

At March 31, 

 

    

2021

    

2020

    

2019

 

 

€M

 

€M

 

€M

Accruals

 

887.3

 

1,553.1

 

320.8

Indirect tax and duties

 

96.7

 

489.8

 

709.0

Unearned revenue (contract liabilities)

 

290.9

 

546.5

 

1,962.3

 

 

1,274.9

 

2,589.4

 

2,992.1

 

 

 

 

 

 

 

Contract liabilities comprises:

 

 

 

 

 

 

 

 

At March 31, 

 

    

2021

    

2020

    

2019

 

 

€M

 

€M

 

€M

Opening contract liabilities

 

546.5

 

1,962.3

 

1,408.3

IFRS 15 transition adjustment

 

 —

 

 —

 

287.0

Revenue deferred during the year

 

1,248.0

 

6,107.2

 

6,914.9

Revenue recognized during the year

 

(1,503.6)

 

(7,523.0)

 

(6,647.9)

Closing contract liabilities

 

290.9

 

546.5

 

1,962.3

 

Schedule of indirect tax and duties

 

 

 

 

 

 

 

 

 

At March 31, 

 

    

2021

    

2020

    

2019

 

 

€M

 

€M

 

€M

PAYE (payroll taxes)

 

11.2

 

25.3

 

20.1

Other tax (principally air passenger duty in various countries)

 

85.5

 

464.5

 

688.9

 

 

96.7

 

489.8

 

709.0