AmazonScience/document-haystack

118 months to 90 days before the end of the non-cancellable contract period. In certain rare 2instances, leases will renew automatically unless prior written notice is provided. 3Where practical, the Group will seek to include extension options in its leases for operational 4flexibility. 5All options are exercisable by the Group and not the lessors. At commencement date, the 6Group assess whether it is reasonably certain to exercise any extension options. If so, these 7are included in the initial measurement of associated lease liabilities.8The table above shows the future cash outflows to which the Group as a lessee is potentially 9exposed that are not reflected in the measurement of the lease liabilities. 10Leases as Lessor11Finance Lease12The Group reflects finance lease contracts within loans at amortized costs. As of 31 December 132023 there was one contract with a net investment of € 1.6 million (as of 31 December 2022: 14€ 2 million). During 2023, the Group reflected rental income in the amount of € 0.2 million 15(2022: € 0.2 million) shown within general and administrative expenses.1615 – Other Assets and Other Liabilities17in € m. 31 Dec 2023 31 Dec 202218Other assets:19Other financial assets:20Receivables from commissions/fees  208  194 21Remaining other financial assets  551  629 22Total other financial assets  759  823 23Other non-financial assets:24Other tax receivables  38  12 25Remaining other non-financial assets  42  42 26Total other non-financial assets  80  54 27Total other assets  839  877 28in € m. 31 Dec 2023 31 Dec 202229Other liabilities:30Other financial liabilities:31Payables from commissions/fees  150  146 32Payables from performance related payments  335  326 33Remaining other financial liabilities  709  649 34Payables from guaranteed and other consolidated funds35136 1,485  1,281 37Total other financial liabilities  2,680  2,402 38Other non-financial liabilities:39Other tax payables  24  18 40Remaining other non-financial liabilities  97  80 41Total other non-financial liabilities  120  98 42Total other liabilities  2,800  2,500 431 44Payables from guaranteed and other consolidated funds carried at amortized cost and reflected with their implied fair value of the respective trading assets through profit or loss (please refer to note ‘09 – Financial Instruments’).45The Group had no contract liabilities as of 31 December 2023 and as of 31 December 2022 46respectively which arise from the Group’s obligation to provide future services to a client for 47which it had received consideration from the client prior to completion of the services. 48The balances of receivables and liabilities do not vary significantly from period to period 49reflecting the fact that they predominately relate to short-term recurring receivables and 50liabilities from service contracts. Client payment in exchange for services provided is generally 51subject to performance by the Group over the specific service period such that the Group’s 52right to payment arises at the end of the service period when its performance obligations are 53fully completed. 54         55To our 56Shareholders57Summarised 58Management Report59Consolidated 60Financial Statements Compensation Report Corporate Govern-61ance Statement62Supplementary 63Information DWS 2023 Annual Report64 65Notes to the Consolidated Balance Sheet66107 15 – Other Assets and Other Liabilities