38. Other financial and non-financial liabilities

Key items in miscellaneous financial liabilities concern liabilities from the purchase of other fixed assets of €276 million (30/9/2014: €322 million), liabilities towards customers of €169 million (30/9/2014: €160 million), liabilities from put options of non-controlling shareholders of €156 million (30/9/2014: €72 million) as well as liabilities from real estate totalling €23 million (30/9/2014: €34 million). In addition, miscellaneous liabilities also include numerous other individual items.

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 and guarantee contracts and other accruals.

Material items in miscellaneous non-financial liabilities include prepayments received on orders of €44 million (30/9/2014: €46 million) as well as liabilities from leases (no finance leases) totalling €53 million (30/9/2014: €71 million).