2.2.0.7 false Employee Benefit Plans 00800 - Disclosure - Employee Benefit Plans true false false false 1 USD false false USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 $ 2 Note to Consolidated Financial Statements 0 fms_NotesToConsolidatedFinancialStatements fms false na duration No definition available. false false false false false true false false false false false false 1 false false false false 0 0 false false false xbrli:stringItemType string No definition available. false 3 Employee Benefit Plans 1 us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock us-gaap true na duration No definition available. false false false false false false false false false false false false 1 false false false false 0 0 8. Employee Benefit PlansThe Company currently has two principal pension plans, one for German employees, the other covering employees in the United States, the latter of which was curtailed in 2002. Plan benefits are generally based on years of service and final salary. Consistent with predominant practice in Germany, the Company's pension obligations in Germany are unfunded. Each year FMCH, a wholly-owned subsidiary of the Company and its principal North American subsidiary, contributes to the plan covering United States employees at least the minimum required by the Employee Retirement Income Security Act of 1974, as amended.The following table provides the calculations of net periodic benefit cost for the three- and six-month periods ended June 30, 2010 and 2009.<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 17px"><td style="width: 222px; text-align:left;border-color:#000000;min-width:222px;"> </td><td style="width: 15px; text-align:left;border-color:#000000;min-width:15px;"> </td><td colspan="5" rowspan="2" style="width: 179px; text-align:center;border-color:#000000;min-width:179px;">Three months ended June 30,</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td colspan="5" rowspan="2" style="width: 179px; text-align:center;border-color:#000000;min-width:179px;">Six months ended June 30,</td></tr><tr style="height: 17px"><td style="width: 222px; text-align:left;border-color:#000000;min-width:222px;"> </td><td style="width: 15px; text-align:left;border-color:#000000;min-width:15px;"> </td><td style="width: 75px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:75px;"> </td><td style="width: 9px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:75px;"> </td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 75px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:75px;"> </td><td style="width: 9px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:75px;"> </td></tr><tr style="height: 17px"><td style="width: 222px; text-align:left;border-color:#000000;min-width:222px;"> </td><td style="width: 15px; text-align:left;border-color:#000000;min-width:15px;"> </td><td colspan="2" style="width: 85px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:85px;">2010</td><td style="width: 9px; text-align:center;border-color:#000000;min-width:9px;"> </td><td colspan="2" style="width: 85px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:85px;">2009</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td colspan="2" style="width: 85px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:85px;">2010</td><td style="width: 9px; text-align:center;border-color:#000000;min-width:9px;"> </td><td colspan="2" style="width: 85px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:85px;">2009</td></tr><tr style="height: 17px"><td style="width: 222px; text-align:left;border-color:#000000;min-width:222px;">Components of net periodic benefit cost:</td><td style="width: 15px; text-align:left;border-color:#000000;min-width:15px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; text-align:left;border-color:#000000;min-width:75px;"> </td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; text-align:left;border-color:#000000;min-width:75px;"> </td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; text-align:left;border-color:#000000;min-width:75px;"> </td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; text-align:left;border-color:#000000;min-width:75px;"> </td></tr><tr style="height: 17px"><td style="width: 222px; text-align:left;border-color:#000000;min-width:222px;">Service cost</td><td style="width: 15px; text-align:left;border-color:#000000;min-width:15px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 75px; border-color:#000000;min-width:75px;">1,915</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 75px; border-color:#000000;min-width:75px;">1,966</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 75px; border-color:#000000;min-width:75px;">3,965</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 75px; border-color:#000000;min-width:75px;">3,868</td></tr><tr style="height: 17px"><td style="width: 222px; text-align:left;border-color:#000000;min-width:222px;">Interest cost</td><td style="width: 15px; text-align:left;border-color:#000000;min-width:15px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">5,521</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">5,359</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">11,188</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">10,644</td></tr><tr style="height: 17px"><td style="width: 222px; text-align:left;border-color:#000000;min-width:222px;">Expected return on plan assets</td><td style="width: 15px; text-align:left;border-color:#000000;min-width:15px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">(4,366)</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">(3,965)</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">(8,732)</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">(7,930)</td></tr><tr style="height: 17px"><td style="width: 222px; text-align:left;border-color:#000000;min-width:222px;">Amortization of unrealized losses</td><td style="width: 15px; text-align:left;border-color:#000000;min-width:15px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">1,221</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">1,218</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">2,411</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 75px; border-color:#000000;min-width:75px;">2,436</td></tr><tr style="height: 18px"><td style="width: 222px; text-align:left;border-color:#000000;min-width:222px;">Net periodic benefit costs</td><td style="width: 15px; text-align:left;border-color:#000000;min-width:15px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 75px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;min-width:75px;">4,291</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 75px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;min-width:75px;">4,578</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 75px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;min-width:75px;">8,832</td><td style="width: 9px; text-align:left;border-color:#000000;min-width:9px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 75px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;min-width:75px;">9,018</td></tr></table></div> 8. 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