Long-term financial assets relate to long-term, interest-bearing borrowings classified as loans and receivables.
Please refer to Note 28 for information on the fair values of financial assets.
In accordance with IFRS 15, the Group recognises an asset related to products sold with a right of return on the basis of the expected returns. This corresponds to the refund liability discussed in Note 13. As at 30 June 2019, the asset for the right of return of products amounted to EUR 21 thousand.