36. 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 €98 million (30/9/2020: €82 million), liabilities from put options of non-controlling shareholders in the amount of €13 million (30/9/2020: €35 million), liabilities to customers of €39 million (30/9/2020: €40 million) as well as liabilities from real estate totalling €7 million (30/9/2020: €5 million).

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

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.

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 €38 million (30/9/2020: €29 million). Moreover, as part of the sale of the majority stake in METRO China, a licence payment of €94 million (30/9/2020: €153 million) received in advance for using the METRO brand is recognised; the income realised from it over the period of use is reported in other operating income. Information on remaining benefit obligations as of 30 September 2021 or 30 September 2020 has not been provided.

Miscellaneous other non-financial liabilities also include advance payments of €70 million (30/9/2020: €120 million) received from former subsidiaries for service capacities that were created in the course of the disposal of the hypermarket business.