(4) Financial assets

Long-term financial assets relate primarily to long-term, interest-bearing borrowings classified as loans and receivables.

Please refer to Note 29 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. As at 30 June 2020, the asset for the right of return of products amounted to EUR 139 thousand (previous year: EUR 21 thousand).

4th match day UCL / 05.11.2019

BVB - Inter Mailand 3:2

Sporting Highlights