37. Other financial and non-financial liabilities

Other tax liabilities include sales tax, land tax, wage and church tax as well as other taxes.

Deferred income includes accrued rental, leasing and interest income as well as accrued sales from customer loyalty programmes, the sale of vouchers, guarantee contracts and other accruals.

Material items in remaining other liabilities include pre-payments on orders received of €47 million (30/9/2012: €48 million; 31/12/2012: €45 million) as well as liabilities from leases (no finance leases) totalling €47 million (30/9/2012: €43 million; 31/12/2012: €41 million).

Key items in remaining other financial liabilities concern liabilities from stock tender rights to third-party companies of €78 million (30/9/2012: €388 million; 31/12/2012: €347 million), liabilities from the purchase of other fixed assets of €299 million (30/9/2012: €216 million; 31/12/2012: €304 million), liabilities towards customers of €155 million (30/9/2012: €148 million; 31/12/2012: €174 million) as well as liabilities from real estate totalling €31 million (30/9/2012: €49 million; 31/12/2012: €34 million). In addition, the remaining other liabilities also include numerous other individual items.