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Accrued expenses and other liabilities

12 Months Ended

Mar. 31, 2022

Accrued expenses and other liabilities

Accrued expenses and other liabilities

11.         Accrued expenses and other liabilities

​

​	​	​	​	​	​	​
​	​	At March 31,
​		2022		2021		2020
​		€M		€M		€M
Accruals		953.0		887.3		1,553.1
Indirect tax and duties		485.6		96.7		489.8
Unearned revenue (contract liabilities)		1,554.2		290.9		546.5
​		2,992.8		1,274.9		2,589.4
​	​	​	​	​	​	​
​	​	​	​	​	​	​
Contract liabilities comprise:	​	At March 31,
​		2022		2021		2020
​	​	€M	​	€M	​	€M
Opening contract liabilities	​	290.9	​	546.5	​	1,962.3
Revenue deferred during the year	​	5,648.4	​	1,248.0	​	6,107.2
Revenue recognized during the year	​	(4,385.1)	​	(1,503.6)	​	(7,523.0)
Closing contract liabilities	​	1,554.2	​	290.9	​	546.5

​

Indirect tax and duties comprise:

​

​	​	​	​	​	​	​
​	​	At March 31,
​		2022		2021		2020
​		€M		€M		€M
PAYE (payroll taxes)		13.5		11.2		25.3
Other tax (principally air passenger duty in various countries)		472.1		85.5		464.5
​		485.6		96.7		489.8

​

X

- Definition

The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 10
-Subparagraph e
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-URIDate 2021-03-24

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X

- Definition

NA

+ References

No definition available.

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