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KGaA (&amp;#8220;FMC-AG &amp;amp; Co. KGaA&amp;#8221;&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;or the &amp;#8220;Company&amp;#8221;)&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;,&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; a German partnership limited by shares (Kommanditgesellschaft auf Aktien), is the world's largest kidney dialysis company, operating in both the field of dialysis services and the field of dialysis products for the treatment of end-stage renal disease (&amp;#8220;ESRD&amp;#8221;). The Company's dialysis business is vertically integrated, providing dialysis treatment at dialysis clinics it owns or operates and supplying these clinics with a broad range of products. In addition, the Company sells dialysis products to other dialysis service providers. In the &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;United States&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;, the Company also performs clinical laboratory testing and provides inpatient dialysis services and other services under contract to hospitals. &lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:6pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:17px;"&gt;In this Report, &amp;#8220;FMC-AG &amp;amp; Co. KGaA,&amp;#8221; or the &amp;#8220;Company,&amp;#8221; &amp;#8220;we,&amp;#8221; &amp;#8220;us&amp;#8221; or &amp;#8220;our&amp;#8221; refers to the Company or the Company and its subsidiaries on a consolidated basis, as the context requires.&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:12pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;font-weight:bold;margin-left:0px;"&gt;Basis of Presentation&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:6pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:17px;"&gt;The accompanying consolidated financial statements have been prepared in accordance with &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;accounting principles generally accepted in the &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;United States of America&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; (&amp;#8220;&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;U.S. GAAP&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;&amp;#8221;)&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;. &lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:6pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:17px;"&gt;The consolidated financial statements at March 31, 2011 and for the three-month period&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;s &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;ended March 31, 2011 and 2010 contained in this report are unaudited and should be read in conjunction with the consolidated financial statements contained in the Company's 2010 Annual Report on Form&amp;#160;20-F. &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;The preparation of consolidated financial statements &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;requires &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;Such financial statements reflect all adjustments that, in the opinion of management, are necessary for a fair presentation of the results of the periods presented. All such adjustments are of a normal recurring nature.&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:6pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:17px;"&gt;The accounting policies applied in the accompanying consolidated financial statements are the same as those applied in the consolidated financial statements as at and for the year ended &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;December 31, 2010&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;,&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; contained in the Company's 2010&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; Annual Report on Form 20-F, unless indicated otherwise.&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:6pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:17px;"&gt;The results of operations for the three-month period ended March 31, 2011 are not necessarily indicative of the results of operations for the year ending December&amp;#160;31, 2011.&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:6pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;margin-left:17px;"&gt;Certain items in the &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;prior quarter&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;'&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;s&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; comparative consolidated financial state&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt;ments have been reclassified to conform&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; to the current period's presentation.&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10pt;"&gt; &lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:6pt; margin-bottom:0pt'&gt;&amp;#160;&lt;/p&gt;</NonNumbericText><NonNumericTextHeader>1.    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