Other financial liabilities include in particular payroll liabilities amounting to €536 million (30/9/2023: €556 million).
Other non-financial liabilities in the amount of €272 million (30/9/2023: €295 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 financial year 2023/24, which were included in the balance of contractual liabilities at the beginning of the period, amount to €54 million (30/9/2023: €37 million). In addition, as part of the sale of METRO India, a licence payment of €17 million received in advance for using the METRO brand is recognised (30/9/2023: €28 million); the income realised from it over the period of use until financial year 2025/26 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 2024 or 30 September 2023.