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20. Accrued expenses

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

  2012 2011
€ in millions   thereof
short-term
  thereof
short-term
Personnel expenses 665 567 568 497
Invoices outstanding 279 279 215 215
Self-insurance programs 142 142 126 126
Bonuses and discounts 122 122 108 108
Special charge for legal matters 87 87 89 89
Warranties and complaints 59 58 40 39
Legal matters, advisory and audit fees 56 56 70 70
Commissions 29 29 27 27
Other accrued expenses 544 508 453 400
Other accrued expenses 1,983 1,848 1,696 1,571

  2012 2011
€ in millions   thereof
short-term
  thereof
short-term
Personnel expenses 665 567 568 497
Invoices outstanding 279 279 215 215
Self-insurance programs 142 142 126 126
Bonuses and discounts 122 122 108 108
Special charge for legal matters 87 87 89 89
Warranties and complaints 59 58 40 39
Legal matters, advisory and audit fees 56 56 70 70
Commissions 29 29 27 27
Other accrued expenses 544 508 453 400
Other accrued expenses 1,983 1,848 1,696 1,571

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


€ in millions As of Jan. 1, 2012 Foreign currency translation Changes in entities consolidated Additions Reclassifications Utilized Reversed As of Dec. 31, 2012
Personnel expenses 568 -3 22 476 19 -376 -41 665
Invoices outstanding 215 - 17 207 -1 -130 -29 279
Self-insurance programs 126 -4 0 22 0 -2 - 142
Bonuses and discounts 108 -1 4 184 - -166 -7 122
Special charge for legal matters 89 -2 0 0 0 0 0 87
Warranties and complaints 40 -1 1 35 1 -13 -4 59
Legal matters, advisory and audit fees 70 -1 2 28 -1 -21 -21 56
Commissions 27 - - 32 - -27 -3 29
Other accrued expenses 453 -4 117 512 -32 -411 -91 544
Total 1,696 -16 163 1,496 -14 -1,146 -196 1,983

€ in millions As of Jan. 1, 2012 Foreign currency translation Changes in entities consolidated Additions Reclassifications Utilized Reversed As of Dec. 31, 2012
Personnel expenses 568 -3 22 476 19 -376 -41 665
Invoices outstanding 215 - 17 207 -1 -130 -29 279
Self-insurance programs 126 -4 0 22 0 -2 - 142
Bonuses and discounts 108 -1 4 184 - -166 -7 122
Special charge for legal matters 89 -2 0 0 0 0 0 87
Warranties and complaints 40 -1 1 35 1 -13 -4 59
Legal matters, advisory and audit fees 70 -1 2 28 -1 -21 -21 56
Commissions 27 - - 32 - -27 -3 29
Other accrued expenses 453 -4 117 512 -32 -411 -91 544
Total 1,696 -16 163 1,496 -14 -1,146 -196 1,983

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 (€87 million), without interest, upon plan confirmation. In January and February 2011, the U.S. Bankruptcy Court entered orders confirming the plan of reorganization and the confirmation orders were affirmed by the U.S. District Court on January 31, 2012. Multiple parties have appealed to the Third Circuit Court of Appeals and the plan of reorganization will not be implemented until the appeals are finally resolved (see note 30, Commitments and contingent liabilities). With the exception of the proposed US$115 million payment under the Settlement Agreement in the Grace Chapter 11 Proceedings, all other matters included in the special charge have been resolved.

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21. Other liabilities

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