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23. Other receivables

Other receivables, after write-downs of €11 million (2008: €9 million), are comprised as follows:

Other Receivables			[Table 4.59]
	Dec. 31, 2008		Dec. 31, 2009
	Total	Of which current	Total	Of which current
	€ million	€ million	€ million	€ million
Benefit plan assets in excess of obligation	351	-	100	-
Receivables from employees	41	41	42	41
Other tax receivables	403	399	354	352
Interest receivables	5	4	8	8
Miscellaneous receivables	942	840	1,402	956
Total	1,742	1,284	1,906	1,357

Interest receivables consist mainly of interest earned or accrued that is not due to be received until after the closing date.

Miscellaneous receivables include €200 million (2008: €174 million) in accrued income, of which €171 million (2008: €156 million) represents current receivables. Miscellaneous receivables of €363 million exist from the sale of the hematological oncology portfolio – Campath®/MabCampath®, Fludara® and Leukine® – to Genzyme Corporation, United States.

Of the €970 million (2008: €676 million) in financial receivables included in other receivables, €130 million (2008: €187 million) was overdue or due immediately on the closing date.

Overdue Other Financial Receivables					[Table 4.60]
		Of which neither impaired nor overdue at the closing date	Of which not impaired but overdue at the closing date
	Carrying amount		up to 3 months*	3 – 6 months	6 – 12 months	more than 12 months
	€ million	€ million	€ million	€ million	€ million	€ million
December 31, 2009	970	828	88	10	12	20
December 31, 2008	676	469	126	13	13	35
* The figures in the column “up to three months” include receivables due immediately.