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| Current provisions and other current financial and non-financial liabilities | 15.Current provisions and other current financial and non-financial liabilities Current provisions The following table shows a reconciliation of the current provisions for 2025: Development of current provisions in € K
Self-insurance programs See note 2 d). Personnel expenses Personnel expenses mainly refer to provisions for the Company’s global performance-based compensation plan for managerial staff, the current portion of the provisions for accrued severance payments, provisions for cash-settled share-based plans and jubilee payments. As of December 31, 2025, provisions for the Company’s global performance-based compensation plan for managerial staff amounted to €101,965 (December 31, 2024: €142,446), provisions for accrued severance payments amounted to €53,366 (December 31, 2024: €45,077) and provisions for cash-settled share-based plans amounted to €32,194 (December 31, 2024: €25,309). For further information regarding share-based plans, see note 23. Risk of lawsuit Legal matters that the Company currently deems to be material or noteworthy are described in note 25. Other current provisions The item “Other current provisions” in the table above includes provisions for repayment obligations related to governmental expenditure ceilings in certain countries, and warranties. Other current financial liabilities As of December 31, 2025 and 2024 other current financial liabilities consisted of the following:
For information regarding the settlement of put options held by non-physician investors originally granted as part of the 2022 merger of Cricket Health, Interwell Health LLC and Fresenius Health Partners, Inc., see note 26. Other current liabilities As of December 31, 2025 and 2024 other current liabilities consisted of the following: Other current liabilities in € K
Personnel liabilities The personnel liabilities mainly refer to liabilities for wages and salaries, bonuses and vacation payments. Contract liabilities Contract liabilities also relate to advance payments from customers and to sales of dialysis machines where revenue is recognized upon installation and provision of the necessary technical instructions. Other liabilities The item “Other liabilities” in the table above includes interest payables related to income taxes and liabilities for the current portion of pension liabilities. |