37. Other financial and other non-financial liabilities

Key items in the remaining other financial liabilities concern liabilities from the acquisition of non-current assets in the amount of €124 million (30/9/2021: €98 million), liabilities to customers of €50 million (30/9/2021: €39 million), liabilities from put options of non-controlling shareholders in the amount of €31 million (30/9/2021: €13 million), liabilities from other financial transactions of €18 million (30/9/2021: €9 million) as well as liabilities from real estate totalling €10 million (30/9/2021: €7 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 €41 million (30/9/2021: €38 million). Moreover, as part of the sale of the majority stake in METRO China in financial year 2019/20, a licence payment of €35 million (30/9/2021: €94 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. As permitted by IFRS 15, no disclosures are provided for remaining performance obligations that have an expected original maturity of one year or less as of 30 September 2022 or 30 September 2021.