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Other assets and liabilities | 12 Months Ended
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Dec. 31, 2023
Other assets and liabilities |
Other assets and liabilities | 11 Other assets and liabilities
| December 31, 2023 |  |  | December 31, 2022 |
(€ million) | Assets |  |  | Liabilities |  |  | Assets |  |  | Liabilities |
| Current |  |  | Non-current |  |  | Current |  |  | Non-current |  |  | Current |  |  | Non-current |  |  | Current |  |  | Non-current |
Fair value of derivative financial instruments | 3,323 |  |  | 46 |  |  | 2,414 |  |  | 153 |  |  | 11,076 |  |  | 129 |  |  | 9,042 |  |  | 286 |
Contract liabilities |  |  |  |  |  |  | 437 |  |  | 691 |  |  |  |  |  |  |  |  | 1,145 |  |  | 706 |
Other Taxes | 915 |  |  | 137 |  |  | 1,811 |  |  | 16 |  |  | 807 |  |  | 157 |  |  | 1,463 |  |  | 34 |
Other | 1,399 |  |  | 3,210 |  |  | 917 |  |  | 3,236 |  |  | 938 |  |  | 1,950 |  |  | 823 |  |  | 2,208 |
| 5,637 |  |  | 3,393 |  |  | 5,579 |  |  | 4,096 |  |  | 12,821 |  |  | 2,236 |  |  | 12,473 |  |  | 3,234 |
The fair value related to derivative financial instruments is disclosed in note 24 – Derivative financial instruments and hedge accounting. Assets related to other taxes included VAT for €755 million, of which €637 million are current, and advances made in December (€569 million at December 31, 202 2, of which €432 million current). Other assets included: (i) tax credits current of €812 million (€366 million at December 31, 202 2) and non-current of €2,247 million (€903 million at December 31, 202 2) deriving from Italian tax measures to incentivize the renovation of residential buildings and energy saving s; (ii) gas volumes prepayments that were made in previous years due to the take-or-pay obligations in relation to the Company's long-term supply contracts, whose underlying current portion Eni plans to recover beyond 12 months for €307 million (within 12 months for €41 million and beyond 12 months for €357 million at December 31, 202 2); (i ii) underlifting positions of the Exploration & Production segment of €295 million (€239 million at December 31, 2022); (i v) non-current receivables from divestment activities for €205 million (€23 million at December 31, 2022). Contract liabilities included: (i) advances received from Società Oleodotti Meridionali SpA for the infrastructure upgrade of the crude oil transport system from Val d'Agri to the Taranto refinery for €469 million (€430 million at December 31, 202 2); (ii) prepaid electronic fuel vouchers for €292 million (€338 million at December 31, 202 2); (iii) advances received from Engie SA (former Suez) relating to a long-term agreement for supplying natural gas and electricity. The current portion amounted to €56 million (€58 million at December 31, 202 2), the non-current portion amounted to €275 million (€333 million at December 31, 202 2); (iv) advances received from customers for future gas supplies for €10 million (€538 million at December 31, 202 2). Revenues recognized during the year related to contract liabilities stated at December 31, 202 3 are indicated in note 29– Revenues and other income. Liabilities related to other current taxes include excise duties and consumer taxes for €1,034 million (€613 million at December 31, 202 2) and VAT liabilities for €326 million (€332 million at December 31, 202 2). Other liabilities included: (i) non-current payables to factoring companies connected with the derecognition of the abovementioned tax credit deriving from Italian tax measures to incentivize the renovation of residential buildings and energy savings for €2,040 million (€758 million at December 31, 20 22); (ii) the value of gas paid and undrawn by customers due to the triggering of the take-or-pay clause provided for by the relevant long-term contracts for €391 million (€443 million at December 31, 202 2), of which the underlying volumes are expected to be drawn within the next 12 months for €131 million (€85 million at December 31, 202 2); (iii) prepaid revenues and deferred income of which current for €134 million (€104 million at December 31, 202 2); (iv) current overlifting imbalances of the Exploration & Production segment for €312 million (€479 million at December 31, 202 2); (v) non-current cautionary deposits for €286 million (€305 million at December 31, 202 2), of which €213 million from retail customers for the supply of gas and electricity (€222 million at December 31, 202 2); (vi) payables related to investing activities for €101 million (€83 million at December 31, 202 2). Transactions with related parties are described in note 36 — Transactions with related parties.

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