- 3. Special items
- 4. Sales
- 5. Cost of sales
- 6. Cost of materials
- 7. Personnel expenses
- 8. Selling, general and administrative expenses
- 9. Net interest
- 10. Other financial result
- 11. Taxes
- 12. Earnings per share
3. Special items
The consolidated statements of income for the years 2010 and 2009 include several special items relating to the acquisition of APP Pharmaceuticals, Inc. in 2008. The tables below reconcile adjusted earnings to earnings according to U.S. GAAP.
| € in millions | Other financial result | Net income attributable to Fresenius SE & Co. KGaA |
|---|---|---|
| Earnings 2010, adjusted | 660 | |
| Mandatory Exchangeable Bonds (mark-to-market) | -98 | -70 |
| Contingent Value Rights (mark-to-market) | 32 | 32 |
| Earnings 2010 according to U.S. GAAP | 622 |
| € in millions | Other financial result | Net income attributable to Fresenius SE & Co. KGaA |
|---|---|---|
| Earnings 2009, adjusted | 514 | |
| Mandatory Exchangeable Bonds (mark-to-market) | -37 | -26 |
| Contingent Value Rights (mark-to-market) | 6 | 6 |
| Earnings 2009 according to U.S. GAAP | 494 |
For further information regarding Mandatory Exchangeable Bonds and Contingent Value Rights see note 10, Other financial result.
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2. Acquisitions and divestitures
2. Acquisitions and divestitures
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4. Sales
4. Sales