Other financial assets include receivables due from suppliers in particular. Receivables due from suppliers comprise both invoiced receivables and deferred income for subsequent supplier compensation (for example bonuses, advertising subsidies) and creditors with debit balances.
Additionally, the other financial assets primarily consist of receivables from financing lease agreements, receivables from credit card transactions, receivables from other financial transactions and receivables and other assets from the real estate sector. The prior-year figure had included in particular a put option and receivables from claims.
The other non-financial assets primarily consist of the other tax receivables in the amount of €195 million (30/9/2023: €215 million). This item also includes prepaid expenses and deferred income, prepayments on inventories and other non-current assets as well as raw materials and supplies.
Furthermore, the other non-financial assets consist of contract assets and assets for the right to recover products from a customer on settling the refund liabilities.