The breakdown of the “Other non-current liabilities” item in the accompanying consolidated balance sheets, at 31 December 2019 and 2018, is as follows:
![](https://memorianh.com/2019/wp-content/uploads/2020/06/pag-50-1.png)
Resulting from the application of IFRS 16, there is no linearization of rents and all subsidies received by owners have been transferred to right-of-use assets (see Note 2.1.1).