Long-term financial assets relate primarily to long-term, interest-bearing borrowings classified as loans and receivables.
Please refer to Note 31 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 2021, the asset for the right of return of products amounted to EUR 60 thousand (previous year: EUR 139 thousand).