37. Other financial and other non-financial liabilities

Key items in the remaining miscellaneous other financial liabilities concern liabilities from the acquisition of non-current assets of €100 million (30/9/2018: €137 million), liabilities from put options of non-controlling shareholders in the amount of €50 million (30/9/2018: €64 million), liabilities to customers of €49 million (30/9/2018: €44 million) as well as liabilities from real estate totalling €4 million (30/9/2018: €5 million).

In addition, the remaining miscellaneous other financial liabilities also include numerous other individual items.

The previous year’s figures for other financial liabilities include €46 million attributable to METRO China.

Other tax liabilities include sales tax, land tax, wage and church tax as well as other taxes.

Deferred income includes accrued rental, leasing and interest income. The previous year included deferred sales from customer loyalty programmes and the sale of vouchers as well as other deferred items.

Contract liabilities are periodic accruals for sales to customers and mainly comprise accruals for advance payments on orders and own customer loyalty programmes. Net sales realised in the reporting period from contract liabilities existing at the beginning of the period amounted to €27 million.

Significant items in miscellaneous other non-financial liabilities are leases (no finance leases) totalling €27 million (30/9/2018: €21 million).

The previous year’s figures for other non-financial liabilities include €137 million attributable to METRO China.