Other receivables consisted of the following:

Other receivables
Dec. 31, 2024 Dec. 31, 2025
Total Of which
current
Total Of which
current
€ million € million € million € million
Other tax receivables 221 214 193 160
Prepaid expenses 99 95 90 88
Net defined benefit asset 72 168
Contract assets 45 45 38 38
Reimbursement claims 1 1 41 41
Receivables from employees 1 1 1 1
Miscellaneous receivables 203 161 161 128
Total 642 517 692 456

See note⁠ ⁠6 “Sales“ for further information on contract assets.

In fiscal⁠ ⁠2025, Covestro was entitled to receive government grants of €78⁠ ⁠million (previous year: €115⁠ ⁠million) on the basis of the guideline entitled “Subsidies for indirect CO2 costs” published by the German Federal Ministry for Economic Affairs and Climate Action on March⁠ ⁠26, 2024 and is subject to specific measures to improve energy efficiency being carried out in accordance with section⁠ ⁠4.2.1b of this guideline (previous year: version of the guideline of September⁠ ⁠1, 2022, section⁠ ⁠4.2.1a). Covestro expects to be able to meet these requirements, as in the previous years. There were receivables of €78⁠ ⁠million at the reporting date (previous year: €115⁠ ⁠million) related to these grants, which are reported as miscellaneous receivables.