65Spire Healthcare Limited Partnership18. Derivative financial instruments2010£0002009£000Amount due for settlement within 12 months52,06351,218Amount due for settlement after 12 months157,467124,144209,530175,362Further information regarding derivative liabilities is provided in note 25.19. Trade and other payables2010£0002009£000Trade payables36,87835,162Other payables19,1794,152Other taxation and social security4,5335,127Accruals30,37842,19890,96886,63920. Partners' accounts2010£0002009£000A units issued26,57626,576B units issued3,6243,60030,20030,176The A units are owned by members of the management team and Cinven Funds and the B units are owned by the Rozier Employee Benefit Trust. The A and B units rank pari passu. 21. Employee Benefit TrustSpire Healthcare Limited is the sponsoring company for the Rozier Employee Benefit Trust, under which certain employees of companies that are under the ownership of the Spire Healthcare Limited Partnership are invited to become members. The Employee Benefit Trust distributes B units in the Spire Healthcare Limited Partnership to members in exchange for cash consideration equal to the market value of the units as at the date of distribution and holds other units to provide for future obligations under employee equity schemes. During the year the consideration paid by employees for B units in the Spire Healthcare Limited Partnership, after deducting amounts relating to units repurchased from leavers, was £33,000 (2009: £114,000). The price paid of £1 per B unit was considered to represent their fair value, as it was equivalent to that paid by external investors. The number of units that have not yet been vested in employees is 881,000 (2009: 914,000).

66Spire Healthcare Annual Review 2010Spire Healthcare Limited PartnershipNotes to the financial statementsFor the year ended 31 December 201021. Employee Benefit Trust continuedOf those units, 522,000 have been reserved to make awards to certain employees in the event of a future sale of the business. The intention is that payments will be made to those employees provided that they continue in service with the Group up to the point of sale. The fair value of the units on the date on which the units were reserved was £1 per share. The share-based payment charge for the year is £0.3 million (2009: £nil).22. Commitmentsa) Operating leasesThe Group had future minimum lease payments under non-cancellable operating leases as set out below:Land and buildings2010£000Other2010£000Land and buildings*2009£000Other2009£000Not later than one year1,6115825,929304Later than one year and not later than five years5,4751,16524,463607Later than five years13,848-107,236-20,9341,747137,628911*Amended to include lease commitments of a subsidiary company, previously omitted.As detailed in note 15, following changes to the terms of the respective leases, properties held under operating leases with annual commitments of £4.4 million as at 31 December 2009 were reclassified as finance leases during the year.b) Consignment stockAt 31 December 2010 the Group held consignment stock on sale or return of £15,367,000 (31 December 2009: £13,719,000).c) Capital expenditureCapital commitments at the end of the year were as follows:2010£0002009£000Contracted but not provided for2,192 9,741