23. Other financial and non-financial assets

Receivables due from suppliers comprise both invoiced and deferred income for subsequent supplier compensation (for example, bonuses, advertising subsidies) and creditors with debit balances. The deviation from the previous year primarily stems from the improvement of agreed terms and conditions of subsequent supplier compensation.

Miscellaneous financial assets essentially comprise receivables from METRO Unterstützungskasse e. V. in the amount of €208 million (30/9/2013: €168 million), receivables from credit card transactions in the amount of €104 million (30/9/2013: €116 million), receivables from other financial transactions in the amount of €59 million (30/9/2013: €30 million), receivables and other assets in the real estate area amounting to €52 million (30/9/2013: €77 million) and financing provisions amounting to €22 million (30/9/2013: €19 million), receivables from the disposal of Real’s Eastern European business amounting to €15 million (30/9/2013: €48 million).

Other tax receivables include entitlements to sales tax refunds totalling €263 million (30/9/2013: €147 million), not yet clearable input tax in the amount of €187 million (30/9/2013: €206 million) and other entitlements to tax refunds totalling €14 million (30/9/2013: €16 million).

The item of prepaid expenses and deferred charges includes deferred rental, leasing and interest prepayments as well as miscellaneous deferments.

Miscellaneous non-financial assets primarily include raw materials, supplies and goods purchased in the amount of €28 million (30/9/2013: €25 million).