20. Other liabilities

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

  2009 2008
in million €   thereof
short-term
  thereof
short-term
Accounts payable resulting from German “Krankenhausfinanzierungsgesetz” 215 203 187 174
Derivative financial instruments 185 28 239 100
Interest liabilities 117 117 98 98
Tax liabilities 117 114 96 93
Accounts receivable credit balance 97 22 95 23
Personnel liabilities 90 86 73 70
Advance payments from customers 55 49 69 32
Leasing liabilities 46 46 39 39
All other liabilities 544 410 543 414
Other liabilities 1,466 1,075 1,439 1,043

  2009 2008
in million €   thereof
short-term
  thereof
short-term
Accounts payable resulting from German “Krankenhausfinanzierungsgesetz” 215 203 187 174
Derivative financial instruments 185 28 239 100
Interest liabilities 117 117 98 98
Tax liabilities 117 114 96 93
Accounts receivable credit balance 97 22 95 23
Personnel liabilities 90 86 73 70
Advance payments from customers 55 49 69 32
Leasing liabilities 46 46 39 39
All other liabilities 544 410 543 414
Other liabilities 1,466 1,075 1,439 1,043

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.

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