General notes
  1. Principles
    1. Group structure

    2. Change of Fresenius SE ’s legal form into a partnership limited by shares (Kommanditgesellschaft auf Aktien ) and conversion of the preference shares into ordinary shares

    3. Basis of presentation

    4. Summary of significant accounting policies

    5. Critical accounting policies

  2. Acquisitions and divestitures
Notes on the consolidated statement of income
  1. Special items
  2. Sales
  3. Cost of sales
  4. Cost of materials
  5. Personnel expenses
  6. Selling, general and administrative expenses
  7. Net interest
  8. Other financial result
  9. Taxes
  10. Earnings per share
Notes on the consolidated statement of financial position
  1. Cash and cash equivalents
  2. Trade accounts receivable
  3. Inventories
  4. Other current and non-current assets
  5. Property, plant and equipment
  6. Goodwill and other intangible assets
  7. Other accrued expenses
  8. Other liabilities
  9. Debt and capital lease obligations
  10. Senior Notes
  11. Mandatory Exchangeable Bonds
  12. Trust preferred securities
  13. Pensions and similar obligations
  14. Noncontrolling interest
  15. Fresenius SE & Co. KGaA (until January 28, 2011: Fresenius SE) shareholders’ equity
  16. Other comprehensive income (loss)
Other notes
  1. Commitments and contingent liabilities
  2. Financial instruments
  3. Supplementary information on capital management
  4. Supplementary information on the consolidated statement of cash flows
  5. Notes on the consolidated segment reporting
  6. Stock options
  7. Related party transactions
  8. Subsequent events
Notes in accordance with the German Commercial Code (HGB)
  1. Compensation of the Management Board and the Supervisory Board
  2. Auditor’s fees
  3. Corporate Governance
  4. Proposal for the distribution of earnings
  5. Responsibility statement

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1. Principles