• 13. Cash and cash equivalents
• 14. Trade accounts receivable
• 15. Inventories
• 16. Other current and non-current assets
• 17. Property, plant and equipment
• 18. Goodwill and other intangible assets
• 19. Other accrued expenses
• 20. Other liabilities
• 21. Debt and capital lease obligations
• 22. Senior Notes
• 23. Mandatory Exchangeable Bonds
• 24. Trust preferred securities
• 25. Pensions and similar obligations
• 26. Noncontrolling interest
• 27. Fresenius SE & Co. KGaA shareholders’ equity
• 28. Other comprehensive income (loss)

20. Other liabilities

As of December 31, other liabilities consisted of the following:

The payables resulting from the German “Krankenhausfinanzierungsgesetz” primarily contain earmarked subsidies received but not yet spent appropriately by Fresenius Helios. The amount not yet spent appropriately is classified as liability.

At December 31, 2011, the total amount of other non-current liabilities was €284 million, thereof €242 million was due between one and five years and €42 million was due after five years. The statement of financial position line item long-term accrued expenses and other long-term liabilities of €409 million also included other long-term accrued expenses of €125 million as of December 31, 2011.