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Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2023
List Of Accounting Policies [Abstract] |
Summary of Useful Lives Applied to the Group's Intangible Assets | A summary of the useful lives applied to the Group’s intangible assets is as follows:
Intangible assets | Useful life (years)
Intellectual property rights | 8-20
Licenses | 3-20
Software | 3-8
Summary of Property, Plant and Equipment | Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as follows:
Property, plant and equipment | Useful life (years)
Buildings | 10-33
Equipment, tools and installations | 7-18
(in millions €) | Land and buildings | Equipment, tools and installations | Construction in progress and advance payments | Total
Acquisition and production costs
As of January 1, 2022 | 104.1 | 198.3 | 94.3 | 396.7
Additions | 100.2 | 46.7 | 182.3 | 329.2
Disposals | — | (1.1) | (0.5) | (1.6)
Reclassifications | 12.0 | 28.2 | (40.2) | —
Currency differences | 0.7 | 0.9 | (0.4) | 1.2
As of December 31, 2022 | 217.0 | 273.0 | 235.5 | 725.5
As of January 1, 2023 | 217.0 | 273.0 | 235.5 | 725.5
Additions | 9.7 | 50.3 | 189.4 | 249.4
Acquisition of subsidiaries and businesses | — | 2.1 | — | 2.1
Disposals | — | (2.4) | (0.2) | (2.6)
Reclassifications | 9.3 | 22.3 | (31.6) | —
Currency differences | (0.6) | (1.2) | (3.6) | (5.4)
As of December 31, 2023 | 235.4 | 344.1 | 389.5 | 969.0
(in millions €) | Land and buildings | Equipment, tools and installations | Construction in progress and advance payments | Total
Cumulative depreciation and impairment charges
As of January 1, 2022 | 14.2 | 60.0 | — | 74.2
Depreciation | 7.8 | 34.6 | — | 42.4
Disposals | — | (0.4) | — | (0.4)
Currency differences | — | 0.1 | — | 0.1
As of December 31, 2022 | 22.0 | 94.3 | — | 116.3
As of January 1, 2023 | 22.0 | 94.3 | — | 116.3
Depreciation | 14.4 | 83.3 | — | 97.7
Disposals | — | (1.7) | — | (1.7)
Currency differences | (0.2) | (0.3) | — | (0.5)
As of December 31, 2023 | 36.2 | 175.6 | — | 211.8
(in millions €) | Land and buildings | Equipment, tools and installations | Construction in progress and advance payments | Total
Carrying amount
As of December 31, 2022 | 195.0 | 178.7 | 235.5 | 609.2
As of December 31, 2023 | 199.2 | 168.5 | 389.5 | 757.2
Summary of Estimated Useful Lives of the Assets or Shorter Lease Term | Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets or shorter lease term, as follows:
Right-of-use assets | Useful life or shorter lease term (years)
Buildings | 2-25
Equipment, tools and installations | 2-5
Production facilities | 2-3
Automobiles | 3-4
Summary of Standards Applied for the First Time | In 2023, the following potentially relevant new and amended standards and interpretations became effective, but did not have a material impact on our consolidated financial statements:
Standards / Interpretations | Date of application
IFRS 17 Insurance Contracts | January 1, 2023
Amendments to IFRS 17 Insurance contracts: Initial Application of IFRS 17 and IFRS 9 – Comparative Information | January 1, 2023
Amendments to IAS 1 and IFRS Practice Statement 2: Disclosure of Accounting Policies |  | January 1, 2023
Amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates |  | January 1, 2023
Amendments to IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction |  | January 1, 2023
Amendments to IAS 12 Income taxes: International Tax Reform – Pillar Two Model Rules |  | January 1, 2023
Summary of Standards Issued but Not Yet Effective | The new and amended standards and interpretations that are issued but not yet effective by the date of issuance of the financial statements and that might have an impact on our financial statements are disclosed below. We have not adopted any standards early and intend to adopt these new and amended standards and interpretations, if applicable, when they become effective.
Standards / Interpretations |  | Date of application
Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback |  | January 1, 2024
Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures: Supplier Finance Arrangements |  | January 1, 2024
Amendments to IAS 1 Presentation of Financial Statements: Classification of Liabilities as Current or Non-Current |  | January 1, 2024
Amendments to IAS 1 Presentation of Financial Statements: Non-current Liabilities with Covenants |  | January 1, 2024
Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability |  | January 1, 2025

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