19. Other accrued expenses

As of December 31, other accrued expenses consisted of the following:

  2009 2008
in million €   thereof
short-term
  thereof
short-term
Personnel expenses 379 331 365 320
Invoices outstanding 147 147 137 137
Self-insurance programs 119 119 93 93
Special charge for legal matters 80 80 83 83
Bonuses and discounts 78 78 76 76
Legal matters, advisory and audit fees 42 42 40 40
Warranties and complaints 28 24 27 23
Commissions 18 18 17 17
Physician compensation 5 5 9 9
All other accrued expenses 316 278 318 288
Other accrued expenses 1,212 1,122 1,165 1,086

  2009 2008
in million €   thereof
short-term
  thereof
short-term
Personnel expenses 379 331 365 320
Invoices outstanding 147 147 137 137
Self-insurance programs 119 119 93 93
Special charge for legal matters 80 80 83 83
Bonuses and discounts 78 78 76 76
Legal matters, advisory and audit fees 42 42 40 40
Warranties and complaints 28 24 27 23
Commissions 18 18 17 17
Physician compensation 5 5 9 9
All other accrued expenses 316 278 318 288
Other accrued expenses 1,212 1,122 1,165 1,086

The following table shows the development of other accrued expenses in the fiscal year:

in million € As of
January 1,
2009
Foreign
currency
translation
Changes in
entities
consolidated
Additions Reclassifi-
cations
Utilized Reversed As of
December 31,
2009
Personnel expenses 365 - 3 4 194 - 4 - 150 - 27 379
Invoices outstanding 137 1 115 2 - 94 - 14 147
Self-insurance programs 93 - 4 0 33 - 2 - 1 119
Special charge for legal matters 83 - 3 0 0 0 0 0 80
Bonuses and discounts 76 - 1 0 83 1 - 78 - 3 78
Legal matters, advisory and audit fees 40 1 32 - 29 - 2 42
Warranties and complaints 27 16 - 1 - 11 - 3 28
Commissions 17 0 18 - 16 - 1 18
Physician compensation 9 - 1 0 - 3 0 0 0 5
All other accrued expenses 318 3 5 275 - 1 - 255 - 29 316
Total 1,165 - 8 10 763 - 3 - 635 - 80 1,212

in million € As of
January 1,
2009
Foreign
currency
translation
Changes in
entities
consolidated
Additions Reclassifi-
cations
Utilized Reversed As of
December 31,
2009
Personnel expenses 365 - 3 4 194 - 4 - 150 - 27 379
Invoices outstanding 137 1 115 2 - 94 - 14 147
Self-insurance programs 93 - 4 0 33 - 2 - 1 119
Special charge for legal matters 83 - 3 0 0 0 0 0 80
Bonuses and discounts 76 - 1 0 83 1 - 78 - 3 78
Legal matters, advisory and audit fees 40 1 32 - 29 - 2 42
Warranties and complaints 27 16 - 1 - 11 - 3 28
Commissions 17 0 18 - 16 - 1 18
Physician compensation 9 - 1 0 - 3 0 0 0 5
All other accrued expenses 318 3 5 275 - 1 - 255 - 29 316
Total 1,165 - 8 10 763 - 3 - 635 - 80 1,212

Accruals for personnel expenses mainly refer to bonus, severance payments, contribution of partial retirement and holiday entitlements.

In 2001, Fresenius Medical Care recorded a US$ 258 million special charge to address legal matters relating to transactions pursuant to the Agreement and Plan of Reorganization dated as of February 4, 1996 by and between W.R. Grace & Co. and Fresenius AG, estimated liabilities and legal expenses arising in connection with the W.R. Grace & Co. Chapter 11 proceedings (Grace Chapter 11 Proceedings) and the cost of resolving pending litigation and other disputes with certain commercial insurers. During the second quarter of 2003, the court supervising the Grace Chapter 11 Proceedings approved a definitive settlement agreement entered into among Fresenius Medical Care, the committee representing the asbestos creditors and W.R. Grace & Co. Under the settlement agreement, Fresenius Medical Care will pay US$ 115 million
(€ 80 million), without interest, upon plan confirmation (see note 29, Commitments and contingent liabilities). With the exception of the proposed US$ 115 million settlement payment, all other matters included in the special charge have been resolved.

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20. Other liabilities

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