24. Other financial and non-financial assets

Receivables due from suppliers comprise both invoiced and deferred income for subsequent supplier compensation (for example, bonuses and advertising subsidies) and creditors with debit balances.

Miscellaneous non-financial assets primarily include receivables from other financial transactions in the amount of €479 million (30/9/2014: €59 million), receivables from METRO Unterstützungskasse e. V. amounting to €221 million (30/9/2014: €208 million), receivables due from the Galeria Kaufhof group in the amount of €193 million (in particular receivables from profit and loss transfer agreements in financial year 2014/15), receivables from credit card transactions in the amount of €101 million (30/9/2014: €104 million), receivables and other non-financial assets in the real estate area amounting to €43 million (30/9/2014: €52 million), receivables from claims events in the amount of €28 million (30/9/2014: €4 million) and financing provisions amounting to €25 million (30/9/2014: €22 million). The deviation from the previous year relates to receivables from other financial transactions at €415 million and includes the transfer of cash and cash equivalents of MIAG Commanditaire Vennootschap to short-term money market funds.

Other tax receivables include entitlements to sales tax refunds totalling €153 million (30/9/2014: €263 million), not yet clearable input tax in the amount of €190 million (30/9/2014: €187 million) and other entitlements to tax refunds totalling €15 million (30/9/2014: €14 million).

Prepaid expenses and deferred charges include deferred rental, leasing and interest prepayments as well as miscellaneous deferments.

Miscellaneous non-financial assets particularly include interest receivables related to tax receivables and prepayments made on inventories.