Supplemental Condensed Combining Information

3 Months Ended

12 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Dec. 31, 2012

Notes to Consolidated Financial Statements [Abstract]

Supplemental Condensed Combining Information

17. Supplemental Condensed Combining Information

FMC Finance III, a former wholly-owned subsidiary of the Company, issued 6⅞% Senior Notes due 2017 in July 2007. On June 20, 2011, Fresenius Medical Care US Finance, Inc. (“US Finance”) acquired substantially all of the assets of FMC Finance III and assumed its obligations, including the 6⅞% Senior Notes and the related indenture. The 6⅞% senior notes are fully and unconditionally guaranteed, jointly and severally on a senior basis, by the Company and by D-GmbH and FMCH (“the Guarantor Subsidiaries”). The 6⅞% Senior Notes and related guarantees were issued in an exchange offer registered under the Securities Act of 1933. The financial statements in this report present the financial condition, results of operations and cash flows of the Company, on a consolidated basis at March 31, 2013 and December 31, 2012 and for the three-months periods ended March 31, 2013 and 2012. The following combining financial information for the Company is at March 31, 2013 and December 31, 2012 and for the three-months periods ended March 31, 2013 and 2012, segregated between FMC US Finance as issuer, the Company, the Guarantor Subsidiaries, and the Company's other businesses (the “Non-Guarantor Subsidiaries”). For purposes of the condensed combining information, the Company and the Guarantor Subsidiaries carry their investments under the equity method. Other (income) expense includes income (loss) related to investments in consolidated subsidiaries recorded under the equity method for purposes of the condensed combining information. In addition, other (income) expense includes income and losses from profit and loss transfer agreements as well as dividends received.

		For the three months ended March 31, 2013
		Issuer		Guarantors
		FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH		Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total

Net revenue		$	-	$	-	$	495,497	$	-	$	3,758,626	$	(790,202)	$	3,463,921
Cost of revenue			-		-		335,779		-		2,796,879		(778,255)		2,354,403
	Gross profit		-		-		159,718		-		961,747		(11,947)		1,109,518
Operating expenses (income):
	Selling, general and administrative⁽¹⁾		-		6,423		49,086		(7,180)		511,647		25,857		585,833
	Research and development		-		-		17,969		-		12,572		(169)		30,372
Operating (loss) income			-		(6,423)		92,663		7,180		437,528		(37,635)		493,313
Other (income) expense:
	Interest, net		(1,697)		46,193		2,251		40,298		17,184		-		104,229
	Other, net		-		(263,397)		96,047		(181,689)		-		349,039		-
Income (loss) before income taxes			1,697		210,781		(5,635)		148,571		420,344		(386,674)		389,084
	Income tax expense (benefit)		616		(14,718)		6,076		(13,065)		116,077		34,015		129,001
Net Income (loss)			1,081		225,499		(11,711)		161,636		304,267		(420,689)		260,083
Net Income attributable to noncontrolling interests			-		-		-		-		-		34,584		34,584
Net income (loss) attributable to shareholders of FMC-AG & Co. KGaA		$	1,081	$	225,499	$	(11,711)	$	161,636	$	304,267	$	(455,273)	$	225,499

(1) Selling, general and administrative is presented net of Gain on Sale of dialysis clinics and net of income from equity method investees.

		For the three months ended March 31, 2013
		Issuer		Guarantors						Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
		FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH		Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total

Net Income		$	1,081	$	225,499	$	(11,711)	$	161,636	$	304,267	$	(420,689)	$	260,083
	Gain (loss) related to cash flow hedges		-		12,864		-		-		3,033		-		15,897
	Actuarial gain (loss) on defined benefit pension plans		-		32		637		5,668		55		-		6,392
	Gain (loss) related to foreign currency translation		-		67,232		(22,010)		-		(115,706)		2,296		(68,188)
	Income tax (expense) benefit related to components of other comprehensive income		-		(3,707)		(186)		(2,236)		(553)		-		(6,682)
Other comprehensive income (loss), net of tax			-		76,421		(21,559)		3,432		(113,171)		2,296		(52,581)
Total comprehensive income		$	1,081	$	301,920	$	(33,270)	$	165,068	$	191,096	$	(418,393)	$	207,502
	Comprehensive income attributable to noncontrolling interests		-		-		-		-		-		32,602		32,602
Comprehensive income attributable to shareholders of FMC-AG & Co. KGaA		$	1,081	$	301,920	$	(33,270)	$	165,068	$	191,096	$	(450,995)	$	174,900

			At March 31, 2013
			Issuer		Guarantors						Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
			FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH		Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
Current assets:
	Cash and cash equivalents		$	0	$	611	$	57	$	-	$	533,251	$	922	$	534,841
	Trade accounts receivable, less allowance for doubtful accounts			-		-		180,945		-		2,836,244		69		3,017,258
	Accounts receivable from related parties			1,251,999		2,283,328		1,532,617		1,661,816		3,811,898		(10,384,669)		156,989
	Inventories			-		-		275,156		-		934,432		(133,022)		1,076,566
	Prepaid expenses and other current assets			-		87,752		36,467		117		790,996		212		915,544
	Deferred taxes			-		-		-		-		295,600		1,083		296,683
		Total current assets		1,251,999		2,371,691		2,025,242		1,661,933		9,202,421		(10,515,405)		5,997,881

Property, plant and equipment, net				-		547		201,073		-		2,827,545		(118,126)		2,911,039
Intangible assets				-		784		66,860		-		622,755		(51)		690,348
Goodwill				-		-		53,231		-		11,386,754		-		11,439,985
Deferred taxes				-		61,770		9,380		-		125,182		(61,964)		134,368
Other assets and notes receivables⁽¹⁾				-		11,942,446		28,519		11,853,232		(4,651,982)		(18,206,173)		966,042
	Total assets		$	1,251,999	$	14,377,238	$	2,384,305	$	13,515,165	$	19,512,675	$	(28,901,719)	$	22,139,663

Current liabilities:
	Accounts payable		$	-	$	3,186	$	29,491	$	-	$	451,102	$	-	$	483,779
	Accounts payable to related parties			-		1,524,365		626,906		1,567,623		6,870,126		(10,447,521)		141,499
	Accrued expenses and other current liabilities			11,833		20,263		122,915		2,236		1,581,726		9,947		1,748,920
	Short-term borrowings			-		37		-		-		119,948		-		119,985
	Short-term borrowings from related parties			-		-		-		-		7,211		-		7,211
	Current portion of long-term debt and capital lease obligations			-		383,856		-		150,000		29,368		-		563,224
	Income tax payable			-		99,739		-		-		90,563		13,882		204,184
	Deferred taxes			-		1,883		10,135		-		62,910		(41,429)		33,499
		Total current liabilities		11,833		2,033,329		789,447		1,719,859		9,212,954		(10,465,121)		3,302,301

Long term debt and capital lease obligations, less current portion				1,171,164		96,827		-		2,481,038		6,716,236		(3,160,955)		7,304,310
Long term borrowings from related parties				-		3,118,158		642,517		1,972,428		63,997		(5,740,797)		56,303
Other liabilities				-		6,195		13,218		110,318		164,694		32,360		326,785
Pension liabilities				-		8,396		200,234		-		213,287		-		421,917
Income tax payable				2,729		26,406		-		-		43,548		126,822		199,505
Deferred taxes				-		-		-		-		657,626		(24,551)		633,075
		Total liabilities		1,185,726		5,289,311		1,645,416		6,283,643		17,072,342		(19,232,242)		12,244,196

Noncontrolling interests subject to put provisions				-		-		-		-		551,402		-		551,402
Total FMC-AG & Co. KGaA shareholders' equity				66,273		9,087,927		738,889		7,231,522		1,632,793		(9,669,477)		9,087,927
Noncontrolling interests not subject to put provisions				-		-		-		-		256,138		-		256,138
Total equity				66,273		9,087,927		738,889		7,231,522		1,888,931		(9,669,477)		9,344,065
	Total liabilities and equity		$	1,251,999	$	14,377,238	$	2,384,305	$	13,515,165	$	19,512,675	$	(28,901,719)	$	22,139,663

(1) Other Assets and notes receivables are presented net of investment in equity method investees.

				For the three months ended March 31, 2013
				Issuer		Guarantors
				FMC US Finance		FMC - AG & Co. KGaA		D-GmbH			FMCH	Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
Operating Activities:
	Net income (loss)			$	1,081	$	225,499	$	(11,711)	$	161,636	$	304,267	$	(420,689)	$	260,083
	Adjustments to reconcile net income to net cash provided by (used in) operating activities:
	Equity affiliate income				-		(117,240)		-		(181,689)		-		298,929		-
		Depreciation and amortization			-		169		12,184		-		151,774		(7,774)		156,353
		Change in deferred taxes, net			-		(14,876)		2,705		-		(7,422)		(6,370)		(25,963)
		(Gain) loss on sale of fixed assets and investments			-		(12)		(115)		-		455		-		328
		Compensation expense related to stock options			-		6,220		-		-		-		-		6,220
		Investments in equity method investees, net			-		22,816		-		-		(4,234)		-		18,582
	Changes in assets and liabilities, net of amounts from businesses acquired:
		Trade accounts receivable, net			-		-		(15,829)		-		(24,873)		-		(40,702)
		Inventories			-		-		(12,488)		-		(59,019)		15,334		(56,173)
		Prepaid expenses and other current and non-current assets			-		(19,210)		(9,435)		(6,047)		70,411		(132)		35,587
		Accounts receivable from / payable to related parties			8,547		(76,649)		52,601		28,490		(80,161)		65,697		(1,475)
		Accounts payable, accrued expenses and other current and non-current liabilities			(7,273)		3,603		19,261		(921)		(115,523)		1,182		(99,671)
		Income tax payable			616		(923)		-		(13,065)		50,431		25,190		62,249
			Net cash provided by (used in) operating activities		2,971		29,397		37,173		(11,596)		286,106		(28,633)		315,418

Investing Activities:
	Purchases of property, plant and equipment				-		(14)		(13,577)		-		(139,502)		5,736		(147,357)
	Proceeds from sale of property, plant and equipment				-		17		180		-		1,130		-		1,327
	Disbursement of loans to related parties				-		(22,515)		-		83,644		-		(61,129)		-
	Acquisitions and investments, net of cash acquired, and purchases of intangible assets				-		(23,152)		(1,424)		-		(69,095)		21,457		(72,214)
	Proceeds from divestitures				-		-		-		-		1,036		-		1,036
			Net cash provided by (used in) investing activities		-		(45,664)		(14,821)		83,644		(206,431)		(33,936)		(217,208)

Financing Activities:
	Short-term borrowings, net				-		4,226		(22,794)		-		25,607		-		7,039
	Long-term debt and capital lease obligations, net				(2,972)		-		-		1,659,914		(1,750,388)		61,129		(32,317)
	Increase (decrease) of accounts receivable securitization program				-		-		-		(1,731,962)		1,569,962		-		(162,000)
	Proceeds from exercise of stock options				-		4,113		-		-		522		-		4,635
	Capital increase (decrease)				-		-		-		-		(1,359)		1,359		-
	Distributions to noncontrolling interest				-		-		-		-		(72,619)		-		(72,619)
	Contributions from noncontrolling interest				-		-		-		-		8,795		-		8,795
			Net cash provided by (used in) financing activities		(2,972)		8,339		(22,794)		(72,048)		(219,480)		62,488		(246,467)

Effect of exchange rate changes on cash and cash equivalents					-		8,461		(2)		-		(13,401)		-		(4,942)
Cash and Cash Equivalents:
Net increase (decrease) in cash and cash equivalents					(1)		533		(444)		-		(153,206)		(81)		(153,199)
Cash and cash equivalents at beginning of period					1		78		501		-		686,457		1,003		688,040
Cash and cash equivalents at end of period				$	0	$	611	$	57	$	-	$	533,251	$	922	$	534,841

		For the three months ended March 31, 2012
		Issuer		Guarantors
		FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH		Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total

Net revenue		$	-	$	-	$	461,804	$	-	$	3,499,979	$	(713,028)	$	3,248,755
Cost of revenue			-		-		286,678		-		2,602,115		(709,547)		2,179,246
	Gross profit		-		-		175,126		-		897,864		(3,481)		1,069,509
Operating expenses (income):
	Selling, general and administrative⁽¹⁾		-		(20,246)		53,688		(38,375)		505,891		37,063		538,021
	Research and development		-		-		17,375		-		11,147		-		28,522
Operating (loss) income			-		20,246		104,063		38,375		380,826		(40,544)		502,966
Other (income) expense:
	Investment gain		-		-		-		-		(126,685)		-		(126,685)
	Interest, net		(1,706)		45,657		1,005		31,069		22,855		-		98,880
	Other, net		-		(437,325)		67,879		(292,855)		-		662,301		-
Income (loss) before income taxes			1,706		411,914		35,179		300,161		484,656		(702,845)		530,771
	Income tax expense (benefit)		639		41,416		29,953		2,882		142,348		(80,161)		137,077
Net Income (loss)			1,067		370,498		5,226		297,279		342,308		(622,684)		393,694
Net Income attributable to noncontrolling interests			-		-		-		-		-		23,196		23,196
Net income (loss) attributable to shareholders of FMC-AG & Co. KGaA		$	1,067	$	370,498	$	5,226	$	297,279	$	342,308	$	(645,880)	$	370,498

(1) Selling, general and administrative is presented net of Gain on Sale of dialysis clinics and net of income from equity method investees.

		For the three months ended March 31, 2012
		Issuer		Guarantors						Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
		FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH		Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total

Net Income		$	1,067	$	370,498	$	5,226	$	297,279	$	342,308	$	(622,684)	$	393,694
	Gain (loss) related to cash flow hedges		-		(22,327)		(9)		11,725		6,328		-		(4,283)
	Actuarial gain (loss) on defined benefit pension plans		-		8		94		4,268		3		-		4,373
	Gain (loss) related to foreign currency translation		-		(3,253)		6,346		-		121,307		(3,604)		120,796
	Income tax (expense) benefit related to components of other comprehensive income		-		8,141		(24)		(6,310)		(20,788)		-		(18,981)
Other comprehensive income (loss), net of tax			-		(17,431)		6,407		9,683		106,850		(3,604)		101,905
Total comprehensive income		$	1,067	$	353,067	$	11,633	$	306,962	$	449,158	$	(626,288)	$	495,599
	Comprehensive income attributable to noncontrolling interests		-		-		-		-		-		24,037		24,037
Comprehensive income attributable to shareholders of FMC-AG & Co. KGaA		$	1,067	$	353,067	$	11,633	$	306,962	$	449,158	$	(650,325)	$	471,562

				For the three months ended March 31, 2012
				Issuer		Guarantors						Non-Guarantor Subsidiaries
				FMC US Finance		FMC - AG & Co. KGaA		D-GmbH			FMCH	Non-Guarantor Subsidiaries			Combining Adjustment			Combined Total

Operating Activities:
	Net income (loss)			$	1,067	$	370,498	$	5,226	$	297,279	$	342,308	$	(622,684)	$	393,694
	Adjustments to reconcile net income to net cash provided by (used in) operating activities:
	Equity affiliate income				-		(313,741)		-		(292,855)		-		606,596		-
		Depreciation and amortization			-		85		11,692		-		138,709		(7,112)		143,374
		Change in deferred taxes, net			-		9,671		1,852		-		16,810		(495)		27,838
		(Gain) loss on sale of fixed assets and investments			-		(33)		92		-		(8,808)		-		(8,749)
		Investment (gain)			-		-		-		-		(126,685)		-		(126,685)
		Compensation expense related to stock options			-		6,546		-		-		-		-		6,546
		Cash outflow from hedging			-		-		-		-		(15,578)		-		(15,578)
		Investments in equity method investees, net			-		37,190		-		-		(4,765)		-		32,425
	Changes in assets and liabilities, net of amounts from businesses acquired:
		Trade accounts receivable, net			-		-		(2,162)		-		(102,239)		-		(104,401)
		Inventories			-		-		(30,891)		-		(871)		2,910		(28,852)
		Prepaid expenses and other current and non-current assets			-		139,972		(18,058)		(35,608)		52,450		176		138,932
		Accounts receivable from / payable to related parties			4,829		(244,469)		12,092		(8,660)		206,929		3,161		(26,118)
		Accounts payable, accrued expenses and other current and non-current liabilities			(7,273)		3,778		31,404		658		2,327		(342)		30,552
		Income tax payable			639		(5,634)		-		2,882		47,874		(27,562)		18,199
			Net cash provided by (used in) operating activities		(738)		3,863		11,247		(36,304)		548,461		(45,352)		481,177

Investing Activities:
	Purchases of property, plant and equipment				-		(153)		(10,412)		-		(122,015)		8,162		(124,418)
	Proceeds from sale of property, plant and equipment				-		33		-		-		1,816		-		1,849
	Disbursement of loans to related parties				-		(15,680)		46		53,715		(1,087,131)		1,049,050		-
	Acquisitions and investments, net of cash acquired, and purchases of intangible assets				-		(1,637,673)		(183)		-		(1,702,618)		1,637,672		(1,702,802)
	Proceeds from divestitures				-		-		-		-		176,721		-		176,721
			Net cash provided by (used in) investing activities		-		(1,653,473)		(10,549)		53,715		(2,733,227)		2,694,884		(1,648,650)

Financing Activities:
	Short-term borrowings, net				-		(13,837)		(498)		50,000		(58,862)		-		(23,197)
	Long-term debt and capital lease obligations, net				738		1,668,422		-		(67,411)		1,110,476		(1,049,050)		1,663,175
	Increase (decrease) of accounts receivable securitization program				-		-		-		-		(333,250)		-		(333,250)
	Proceeds from exercise of stock options				-		3,771		-		-		583		-		4,354
	Capital increase (decrease)				-		-		-		-		1,600,482		(1,600,482)		-
	Distributions to noncontrolling interest				-		-		-		-		(32,366)		-		(32,366)
	Contributions from noncontrolling interest				-		-		-		-		5,350		-		5,350
			Net cash provided by (used in) financing activities		738		1,658,356		(498)		(17,411)		2,292,413		(2,649,532)		1,284,066

Effect of exchange rate changes on cash and cash equivalents					-		(8,720)		7		-		15,052		-		6,339
Cash and Cash Equivalents:
Net increase (decrease) in cash and cash equivalents					(0)		26		207		-		122,699		-		122,932
Cash and cash equivalents at beginning of period					-		2		144		-		457,146		-		457,292
Cash and cash equivalents at end of period				$	(0)	$	28	$	351	$	-	$	579,845	$	-	$	580,224

			At December 31, 2012
			Issuer		Guarantors						Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
			FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH		Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
Current assets:
	Cash and cash equivalents		$	1	$	78	$	501	$	-	$	686,457	$	1,003	$	688,040
	Trade accounts receivable, less allowance for doubtful accounts			-		-		170,627		-		2,848,797		-		3,019,424
	Accounts receivable from related parties			1,269,471		2,257,445		1,449,317		3,562,953		4,398,630		(12,800,007)		137,809
	Inventories			-		-		271,039		-		885,613		(119,843)		1,036,809
	Prepaid expenses and other current assets			-		72,022		27,693		167		837,152		727		937,761
	Deferred taxes			-		-		-		-		311,280		(3,667)		307,613
		Total current assets		1,269,472		2,329,545		1,919,177		3,563,120		9,967,929		(12,921,787)		6,127,456

Property, plant and equipment, net				-		611		206,873		-		2,856,000		(122,881)		2,940,603
Intangible assets				-		584		67,874		-		641,714		(56)		710,116
Goodwill				-		-		54,848		-		11,367,041		-		11,421,889
Deferred taxes				-		51,111		10,123		-		131,452		(58,933)		133,753
Other assets and notes receivables⁽¹⁾				-		12,675,998		650,255		11,766,104		(4,751,531)		(19,348,645)		992,181
	Total assets		$	1,269,472	$	15,057,849	$	2,909,150	$	15,329,224	$	20,212,605	$	(32,452,302)	$	22,325,998

Current liabilities:
	Accounts payable		$	-	$	1,935	$	41,114	$	-	$	579,245	$	-	$	622,294
	Accounts payable to related parties			-		2,234,205		491,525		1,598,852		8,663,240		(12,864,472)		123,350
	Accrued expenses and other current liabilities			29,771		27,530		102,728		3,157		1,611,997		12,288		1,787,471
	Short-term borrowings			-		38		-		-		117,812		-		117,850
	Short-term borrowings from related parties			-		-		-		-		3,973		-		3,973
	Current portion of long-term debt and capital lease obligations			-		207,160		-		100,000		27,587		-		334,747
	Income tax payable			-		130,636		-		-		19,367		-		150,003
	Deferred taxes			-		-		8,126		-		61,774		(41,219)		30,303
		Total current liabilities		29,771		2,603,126		643,493		1,702,009		11,084,995		(12,893,403)		3,169,991

Long term debt and capital lease obligations, less current portion				1,172,397		285,049		-		2,559,340		7,020,190		(3,251,236)		7,785,740
Long term borrowings from related parties				-		3,212,455		657,284		2,019,925		64,530		(5,898,020)		56,174
Other liabilities				-		6,696		12,679		110,637		130,634		33,923		294,569
Pension liabilities				-		7,753		202,219		-		213,389		-		423,361
Income tax payable				2,113		264		-		-		52,684		146,581		201,642
Deferred taxes				-		-		-		-		685,158		(21,157)		664,001
		Total liabilities		1,204,281		6,115,343		1,515,675		6,391,911		19,251,580		(21,883,312)		12,595,478

Noncontrolling interests subject to put provisions				-		-		-		-		523,260		-		523,260
Total FMC-AG & Co. KGaA shareholders' equity				65,191		8,942,506		1,393,475		8,937,313		173,011		(10,568,990)		8,942,506
Noncontrolling interests not subject to put provisions				-		-		-		-		264,754		-		264,754
Total equity				65,191		8,942,506		1,393,475		8,937,313		437,765		(10,568,990)		9,207,260
	Total liabilities and equity		$	1,269,472	$	15,057,849	$	2,909,150	$	15,329,224	$	20,212,605	$	(32,452,302)	$	22,325,998

(1) Other Assets and notes receivables are presented net of investment in equity method investees.

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

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