26. COMMITMENTS AND CONTINGENT LIABILITIES

OPERATING LEASES AND RENTAL PAYMENTS

Fresenius Group’s subsidiaries lease office and manufacturing buildings as well as machinery and equipment under various lease agreements expiring on dates through 2101. Rental expense recorded for operating leases for the years ended December 31, 2007 and 2006 was € 372 million and € 369 million, respectively.

Future minimum rental payments under non-cancellable operating leases for the years subsequent to December 31, 2007 are:

for the fiscal years	in million €

2008	267
2009	235
2010	199
2011	165
2012	133
Thereafter	406
Total	1.405

As of December 31, 2007, future investment commitments existed up to the year 2015 from the acquisition contracts for hospitals at projected costs of up to € 226 million. Thereof € 36 million relate to the year 2008.

Besides the above mentioned contingent liabilities, the amount of other commitments is immaterial.

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