Other financial liabilities include in particular payroll liabilities amounting to €556 million (30/9/2022: €609 million).
Other non-financial liabilities in the amount of €295 million (30/9/2022: €316 million) are primarily comprised of other tax liabilities (sales tax, wage and church tax as well as other taxes) and contract liabilities.
Net sales realised in the financial year, which were included in the balance of contractual liabilities at the beginning of the period, amount to €37 million (30/9/2022: €41 million). In addition, as part of the sale of METRO India, a licence payment of €28 million received in advance for using the METRO brand is recognised in the financial year (30/9/2022: €35 million from the sale of the majority stake in METRO China); 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 1 year or less as of 30 September 2023 or 30 September 2022.