19. Other accrued expenses

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

  2010 2009
€ in millions   thereof short-term   thereof short-term
Personnel expenses 482 423 379 331
Invoices outstanding 188 188 147 147
Self-insurance programs 123 123 119 119
Bonuses and discounts 89 89 78 78
Special charge for legal matters 86 86 80 80
Legal matters, advisory and audit fees 66 66 42 42
Warranties and complaints 36 34 28 24
Commissions 21 21 18 18
Physician compensation 4 4 5 5
All other accrued expenses 387 339 316 278
Other accrued expenses 1,482 1,373 1,212 1,122

  2010 2009
€ in millions   thereof short-term   thereof short-term
Personnel expenses 482 423 379 331
Invoices outstanding 188 188 147 147
Self-insurance programs 123 123 119 119
Bonuses and discounts 89 89 78 78
Special charge for legal matters 86 86 80 80
Legal matters, advisory and audit fees 66 66 42 42
Warranties and complaints 36 34 28 24
Commissions 21 21 18 18
Physician compensation 4 4 5 5
All other accrued expenses 387 339 316 278
Other accrued expenses 1,482 1,373 1,212 1,122

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


€ in millions As of Jan. 1, 2010 Foreign
currency
translation
Changes
in entities
consolidated
Additions Reclassifications Utilized Reversed As of Dec. 31, 2010
Personnel expenses 379 16 3 342 13 -251 -20 482
Invoices outstanding 147 3 1 245 -7 -186 -15 188
Self-insurance programs 119 9 - 7 - -12 - 123
Bonuses and discounts 78 4 1 149 -6 -133 -4 89
Special charge for legal matters 80 6 0 0 0 0 0 86
Legal matters, advisory and audit fees 42 2 - 50 -2 -25 -1 66
Warranties and complaints 28 - 0 18 1 -6 -5 36
Commissions 18 - - 20 - -15 -2 21
Physician compensation 5 1 0 0 0 -2 0 4
All other accrued expenses 316 9 5 484 15 -405 -37 387
Total 1,212 50 10 1,315 14 -1,035 -84 1,482

€ in millions As of Jan. 1, 2010 Foreign
currency
translation
Changes
in entities
consolidated
Additions Reclassifications Utilized Reversed As of Dec. 31, 2010
Personnel expenses 379 16 3 342 13 -251 -20 482
Invoices outstanding 147 3 1 245 -7 -186 -15 188
Self-insurance programs 119 9 - 7 - -12 - 123
Bonuses and discounts 78 4 1 149 -6 -133 -4 89
Special charge for legal matters 80 6 0 0 0 0 0 86
Legal matters, advisory and audit fees 42 2 - 50 -2 -25 -1 66
Warranties and complaints 28 - 0 18 1 -6 -5 36
Commissions 18 - - 20 - -15 -2 21
Physician compensation 5 1 0 0 0 -2 0 4
All other accrued expenses 316 9 5 484 15 -405 -37 387
Total 1,212 50 10 1,315 14 -1,035 -84 1,482

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 (€86 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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