23. Other financial and non-financial assets

(XLS:) XLS

	30/9/2016			30/9/2017
		Remaining term			Remaining term
€ million	Total	up to 1 year	over 1 year	Total	up to 1 year	over 1 year
Receivables due from suppliers	562	562	0	504	504	0
Miscellaneous financial assets	392	344	48	371	328	43
Other financial assets	954	905	49	875	832	43
Other tax receivables	281	281	0	287	287	0
Prepaid expenses and deferred charges	256	71	186	243	73	170
Miscellaneous non-financial assets	28	24	4	26	22	4
Other non-financial assets	565	375	190	556	382	174
Other financial and non-financial assets	1,519	1,280	239	1,430	1,214	217

Receivables due from suppliers comprise both invoiced and deferred income for subsequent supplier compensation (for example, bonuses, advertising subsidies) and creditors with debit balances.

Miscellaneous financial assets primarily include credit card receivables in the amount of €88 million (30/9/2016: €75 million), receivables and other assets in the real estate area amounting to €37 million (30/9/2016: €20 million), receivables from finance leases in the amount of €31 million (30/9/2016: €32 million) and receivables from other financial transactions amounting to €12 million (30/9/2016: €102 million). The main reason for the decline in receivables from other financial transactions is the reclassification of a short-term financial investment in cash and cash equivalents.

Other tax receivables comprise entitlements to value added tax refunds in the amount of €141 million

(30/9/2016: €136 million), not yet clearable input tax amounting to €129 million (30/9/2016: €133 million) and other entitlements to tax refunds totalling €16 million (30/9/2016: €11 million).

Prepaid expenses and deferred charges include deferred rental, leasing and interest prepayments as well as miscellaneous deferments.

Miscellaneous non-financial assets particularly include prepayments made on inventories.