18. OTHER LIABILITIES

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

in million €		2007 thereof short-term		2006 thereof short-term

Accounts payable resulting from German “Krankenhausfinanzierungsgesetz”	187	172	194	168
Personnel liabilities	66	64	95	91
Tax liabilities	99	96	89	86
Interest liabilities	75	75	64	64
Advance payments from customers	82	57	63	58
Accounts receivable credit balance	83	24	59	18
Derivative financial instruments	34	10	25	13
All other liabilities	505	384	510	377
Other liabilities	1,131	882	1,099	875

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.

Of the total amount of other non-current liabilities € 249 million at December 31, 2007, € 198 million were due between one and five years and € 51 million were due later than five years. The balance sheet line item “long-term accrued expenses and other long-term liabilities” of € 326 million also includes long-term accrued expenses of € 77 million as of December 31, 2007.