24. Other financial and other non-financial assets

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

The miscellaneous financial assets primarily include credit card receivables, receivables and other assets in the real estate area, receivables from finance leases and receivables from other financial transactions.

The previous year’s figures for other financial assets include €234 million attributable to assets held for sale in connection with the disposal of the hypermarket business.

Other entitlements to tax refunds include value added tax refunds, not yet clearable input tax and other entitlements to tax refunds.

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 property, plant and equipment and inventories.

The decrease of other assets is predominantly attributable to the assets of the hypermarket business, which were still included in the previous year’s figure.