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29. Other liabilities

Other liabilities comprised:

	Dec. 31, 2007		Dec. 31, 2008
	Total	Of which current	Total	Of which current
	€ million	€ million	€ million	€ million
Accrued interest on liabilities	451	439	321	304
Payroll liabilities	172	126	171	138
Liabilities for social expenses	159	150	143	133
Other tax liabilities	275	265	276	275
Advance payments received	40	40	87	87
Liabilities to non-controlling interest	794	721	101	-
Miscellaneous liabilities	1,264	1,083	1,294	1,024
Total	3,155	2,824	2,393	1,961

Liabilities for social expenses include, in particular, social insurance contributions that had not been paid by the closing date.

Based on the takeover offer made in connection with the domination agreement with Bayer Schering Pharma AG, a total obligation of €721 million existed in 2007 toward the remaining minority stockholders to purchase their shares. This was reflected in other current liabilities and not in equity attributable to non-controlling interest. This obligation comprised a guaranteed dividend for the minority stockholders of Bayer Schering Pharma AG and an appropriate cash compensation payment to be made in exchange for their shares. Following the entry of the squeeze-out in the Commercial Register on September 25, 2008, a cash compensation payment was made to the minority stockholders of Bayer Schering Pharma AG. The sum of €695 million held in escrow accounts for this purpose was disbursed to the stockholders in October 2008.

Liabilities to non-controlling interest also include an amount of €101 million (2007: €73 million) representing the third-party share of the capital of Currenta GmbH & Co. OHG.

Miscellaneous liabilities include €376 million (2007: €399 million) in accrued expenses, of which €200 million (2007: €248 million) are to be regarded as current. The accrued expenses include €49 million (2007: €44 million) in grants and subsidies received from governments. The amount reversed and recognized in income was €13 million (2007: €7 million). The miscellaneous liabilities also include a large number of individually immaterial amounts pertaining to subsidiaries such as guarantees, commissions to customers and reimbursements of expenses.

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