Other entitlements to tax refunds include entitlements to sales tax refunds totalling €147 million (30/9/2012: €338 million; 31/12/2012: €191 million), not yet clearable input tax in the amount of €206 million (30/9/2012: €62 million; 31/12/2012: €63 million) and other entitlements to tax refunds totalling €16 million (30/9/2012: €16 million; 31/12/2012: €15 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 €25 million (30/9/2012: €29 million; 31/12/2012: €25 million).

Receivables due from suppliers comprise subsequent income for suppliers (for example bonuses, advertising subsidies).

Miscellaneous financial assets essentially comprise receivables from METRO Unterstützungskasse e. V. in the amount of €168 million (30/9/2012: €134 million; 31/12/2012: €144 million), receivables from credit card transactions in the amount of €116 million (30/9/2012: €213 million; 31/12/2012: €203 million), receivables and other assets in the real estate area amounting to €77 million (30/9/2012: €75 million; 31/12/2012: €69 million), receivables from the disposal of Real's Eastern European business amounting to €48 million (30/9/2012: €0 million; 31/12/2012: €0 million), receivables from other financial transactions in the amount of €30 million (30/9/2012: €24 million; 31/12/2012: €19 million) and financing provisions amounting to €19 million (30/9/2012: €12 million; 31/12/2012: €22 million).