• 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 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, 2009, the total amount of other non-current liabilities was
€ 391 million, thereof € 324 million were due between one and five years and
€ 67 million were due later than five years. The statement of financial position line item long-term accrued expenses and other long-term liabilities of € 481 million also included long-term accrued expenses of € 90 million as of December 31, 2009.