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19. Other accrued expenses

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

  2011 2010
€ in millions   thereof short-term   thereof short-term
Personnel expenses 568 497 482 423
Invoices outstanding 215 215 188 188
Self-insurance programs 126 126 123 123
Bonuses and discounts 108 108 89 89
Special charge for legal matters 89 89 86 86
Legal matters, advisory and audit fees 70 70 66 66
Warranties and complaints 40 39 36 34
Commissions 27 27 21 21
All other accrued expenses 453 400 391 343
Other accrued expenses 1,696 1,571 1,482 1,373

  2011 2010
€ in millions   thereof short-term   thereof short-term
Personnel expenses 568 497 482 423
Invoices outstanding 215 215 188 188
Self-insurance programs 126 126 123 123
Bonuses and discounts 108 108 89 89
Special charge for legal matters 89 89 86 86
Legal matters, advisory and audit fees 70 70 66 66
Warranties and complaints 40 39 36 34
Commissions 27 27 21 21
All other accrued expenses 453 400 391 343
Other accrued expenses 1,696 1,571 1,482 1,373

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


€ in millions As of Jan. 1, 2011 Foreign currency translation Changes in entities consolidated Additions Reclassifications Utilized Reversed As of Dec. 31, 2011
Personnel expenses 482 5 18 436 2 -344 -31 568
Invoices outstanding 188 3 2 157 1 -116 -20 215
Self-insurance programs 123 4 - 14 - -5 -10 126
Bonuses and discounts 89 2 - 158 -1 -138 -2 108
Special charge for legal matters 86 3 0 0 0 0 0 89
Legal matters, advisory and audit fees 66 - 2 24 1 -20 -3 70
Warranties and complaints 36 - - 21 - -13 -4 40
Commissions 21 - - 22 - -14 -2 27
All other accrued expenses 391 - 26 445 -5 -362 -42 453
Total 1,482 17 48 1,277 -2 -1,012 -114 1,696

€ in millions As of Jan. 1, 2011 Foreign currency translation Changes in entities consolidated Additions Reclassifications Utilized Reversed As of Dec. 31, 2011
Personnel expenses 482 5 18 436 2 -344 -31 568
Invoices outstanding 188 3 2 157 1 -116 -20 215
Self-insurance programs 123 4 - 14 - -5 -10 126
Bonuses and discounts 89 2 - 158 -1 -138 -2 108
Special charge for legal matters 86 3 0 0 0 0 0 89
Legal matters, advisory and audit fees 66 - 2 24 1 -20 -3 70
Warranties and complaints 36 - - 21 - -13 -4 40
Commissions 21 - - 22 - -14 -2 27
All other accrued expenses 391 - 26 445 -5 -362 -42 453
Total 1,482 17 48 1,277 -2 -1,012 -114 1,696

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 (€89 million), without interest, upon plan confirmation. In January and February 2011, the U.S. Bankruptcy Court entered orders confirming the joint plan of reorganization and the confirmation orders were affirmed by the U.S. District Court on January 31, 2012 (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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