Supplemental Condensed Combining Information (Tables)

3 Months Ended

Jun. 30, 2014

Supplemental Condensed Combining Information (Tables) [Abstract]

Income statement information segregated by issuers and guarantors

		For the six months ended June 30, 2014
		Issuer		Guarantors
		FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH		Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
Net revenue		$	-	$	-	$	1,092,279	$	-	$	8,085,343	$	(1,779,228)	$	7,398,394
Cost of revenue			-		-		691,930		-		6,160,749		(1,747,835)		5,104,844
	Gross profit		-		-		400,349		-		1,924,594		(31,393)		2,293,550
Operating expenses (income):
	Selling, general and administrative(1)		-		83,548		84,853		(24,234)		1,074,154		13,332		1,231,653
	Research and development		-		-		38,761		-		21,968		-		60,729
Operating (loss) income			-		(83,548)		276,735		24,234		828,472		(44,725)		1,001,168
Other (income) expense:
	Interest, net		(3,461)		122,940		(2,928)		90,665		(12,549)		-		194,667
	Other, net		-		(671,761)		202,485		(374,253)		-		843,529		-
Income (loss) before income taxes			3,461		465,273		77,178		307,822		841,021		(888,254)		806,501
	Income tax expense (benefit)		1,273		26,169		74,033		(26,207)		345,468		(142,161)		278,575
Net Income (loss)			2,188		439,104		3,145		334,029		495,553		(746,093)		527,926
Net Income attributable to noncontrolling interests			-		-		-		-		-		88,822		88,822
Net income (loss) attributable to shareholders of FMC-AG & Co. KGaA		$	2,188	$	439,104	$	3,145	$	334,029	$	495,553	$	(834,915)	$	439,104
(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 six months ended June 30, 2013
		Issuer		Guarantors
		FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH		Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
Net revenue		$	-	$	-	$	1,006,662	$	-	$	7,664,410	$	(1,594,636)	$	7,076,436
Cost of revenue			-		-		663,055		-		5,719,837		(1,574,347)		4,808,545
	Gross profit		-		-		343,607		-		1,944,573		(20,289)		2,267,891
Operating expenses (income):
	Selling, general and administrative (1)		-		40,547		106,983		37,920		964,028		19,568		1,169,046
	Research and development		-		-		36,549		-		24,912		(168)		61,293
Operating (loss) income			-		(40,547)		200,075		(37,920)		955,633		(39,689)		1,037,552
Other (income) expense:
	Interest, net		(3,417)		95,049		3,804		87,078		24,349		417		207,280
	Other, net		-		(615,001)		164,333		(432,819)		-		883,487		-
Income (loss) before income taxes			3,417		479,405		31,938		307,821		931,284		(923,593)		830,272
	Income tax expense (benefit)		1,240		(8,618)		37,248		(49,312)		322,357		(30,301)		272,614
Net Income (loss)			2,177		488,023		(5,310)		357,133		608,927		(893,292)		557,658
Net Income attributable to noncontrolling interests			-		-		-		-		-		69,635		69,635
Net income (loss) attributable to shareholders of FMC-AG & Co. KGaA		$	2,177	$	488,023	$	(5,310)	$	357,133	$	608,927	$	(962,927)	$	488,023
(1) Selling, general and administrative is presented net of Gain on Sale of dialysis clinics and net of income from equity method investees.

Balance sheet information segregated by issuers and guarantors

			At June 30, 2014
			Issuer		Guarantors						Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
			FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH
Current assets:
	Cash and cash equivalents		$	0	$	2,611	$	8,033	$	-	$	632,579	$	1,315	$	644,538
	Trade accounts receivable, less allowance for doubtful accounts			-		-		154,243		-		3,020,417		1,750		3,176,410
	Accounts receivable from related parties			1,267,108		1,351,662		1,040,410		1,654,545		4,297,558		(9,409,499)		201,784
	Inventories			-		-		314,662		-		1,129,355		(164,590)		1,279,427
	Prepaid expenses and other current assets			-		49,754		56,457		67		1,090,101		51,854		1,248,233
	Deferred taxes			-		-		-		-		299,458		(44,690)		254,768
		Total current assets		1,267,108		1,404,027		1,573,805		1,654,612		10,469,468		(9,563,860)		6,805,160
Property, plant and equipment, net				-		651		257,430		-		3,168,807		(127,008)		3,299,880
Intangible assets				-		270		68,318		-		659,594		(89)		728,093
Goodwill				-		-		62,223		-		11,811,766		-		11,873,989
Deferred taxes				-		85,060		14,829		-		128,624		(111,052)		117,461
Other assets and notes receivables(1)				-		14,258,249		57,611		12,894,961		5,068,002		(30,958,149)		1,320,674
	Total assets		$	1,267,108	$	15,748,257	$	2,034,216	$	14,549,573	$	31,306,261	$	(40,760,158)	$	24,145,257
Current liabilities:
	Accounts payable		$	-	$	651	$	32,873	$	-	$	525,507	$	-	$	559,031
	Accounts payable to related parties			-		2,032,970		785,342		1,602,668		5,394,855		(9,651,336)		164,499
	Accrued expenses and other current liabilities			29,771		54,308		154,350		9,346		1,802,668		4,240		2,054,683
	Short-term borrowings			-		68,290		-		-		129,514		-		197,804
	Short-term borrowings from related parties			-		-		-		-		161,984		-		161,984
	Current portion of long-term debt and capital lease obligations			-		68,749		-		200,000		66,667		-		335,416
	Income tax payable			-		117,578		-		-		58,684		1,770		178,032
	Deferred taxes			-		1,259		10,598		-		66,651		(43,036)		35,472
		Total current liabilities		29,771		2,343,805		983,163		1,812,014		8,206,530		(9,688,362)		3,686,921
Long term debt and capital lease obligations, less current portion				1,165,000		646,406		-		2,435,447		7,390,784		(3,193,353)		8,444,284
Long term borrowings from related parties				-		3,328,094		-		2,076,579		5,985		(5,410,658)		-
Other liabilities				-		5,340		5,644		-		302,918		23,245		337,147
Pension liabilities				-		12,395		261,351		-		162,965		-		436,711
Income tax payable				580		30,549		-		-		24,791		129,556		185,476
Deferred taxes				-		-		-		-		757,995		(25,665)		732,330
		Total liabilities		1,195,351		6,366,589		1,250,158		6,324,040		16,851,968		(18,165,237)		13,822,869
Noncontrolling interests subject to put provisions				-		-		0		-		672,234		-		672,234
Redeemable Preferred Stock				-		-		-		235,141		(235,141)		-		-
Total FMC-AG & Co. KGaA shareholders' equity				71,757		9,381,668		784,058		7,990,392		13,748,714		(22,594,921)		9,381,668
Noncontrolling interests not subject to put provisions				-		-		-		-		268,486		-		268,486
Total equity				71,757		9,381,668		784,058		7,990,392		14,017,200		(22,594,921)		9,650,154
	Total liabilities and equity		$	1,267,108	$	15,748,257	$	2,034,216	$	14,549,573	$	31,306,261	$	(40,760,158)	$	24,145,257
(1) Other Assets and notes receivables are presented net of investment in equity method investees.

			At December 31, 2013
			Issuer		Guarantors						Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
			FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH
Current assets:
	Cash and cash equivalents		$	0	$	13	$	4,490	$	-	$	672,206	$	6,068	$	682,777
	Trade accounts receivable, less allowance for doubtful accounts			-		-		152,480		-		2,882,736		2,058		3,037,274
	Accounts receivable from related parties			1,269,092		960,137		815,748		1,643,394		4,073,975		(8,609,228)		153,118
	Inventories			-		-		287,625		-		946,790		(137,311)		1,097,104
	Prepaid expenses and other current assets			-		71,939		41,240		167		879,085		44,960		1,037,391
	Deferred taxes			-		-		-		-		322,337		(43,285)		279,052
		Total current assets		1,269,092		1,032,089		1,301,583		1,643,561		9,777,129		(8,736,738)		6,286,716
Property, plant and equipment, net				-		734		238,469		-		2,980,268		(127,517)		3,091,954
Intangible assets				-		501		73,166		-		684,290		(81)		757,876
Goodwill				-		-		62,829		-		11,595,358		-		11,658,187
Deferred taxes				-		80,931		14,209		-		118,306		(109,279)		104,167
Other assets and notes receivables (1)				-		13,955,933		47,661		12,583,487		5,234,132		(30,600,207)		1,221,006
	Total assets		$	1,269,092	$	15,070,188	$	1,737,917	$	14,227,048	$	30,389,483	$	(39,573,822)	$	23,119,906
Current liabilities:
	Accounts payable		$	-	$	2,193	$	28,689	$	-	$	511,715	$	-	$	542,597
	Accounts payable to related parties			-		1,896,712		522,719		1,600,480		4,931,344		(8,827,326)		123,929
	Accrued expenses and other current liabilities			29,770		45,897		129,727		9,403		1,786,709		11,027		2,012,533
	Short-term borrowings			-		60		-		-		96,588		-		96,648
	Short-term borrowings from related parties			-		-		-		-		62,342		-		62,342
	Current portion of long-term debt and capital lease obligations			-		271,090		-		200,000		40,280		-		511,370
	Income tax payable			-		114,197		-		-		56,163		-		170,360
	Deferred taxes			-		2,331		9,002		-		64,539		(41,678)		34,194
		Total current liabilities		29,770		2,332,480		690,137		1,809,883		7,549,680		(8,857,977)		3,553,973
Long term debt and capital lease obligations, less current portion				1,167,466		96,699		-		2,438,189		7,478,944		(3,434,378)		7,746,920
Long term borrowings from related parties				-		3,359,606		-		2,092,818		6,940		(5,459,364)		-
Other liabilities				-		5,616		6,028		-		298,313		19,604		329,561
Pension liabilities				-		10,377		254,233		-		171,248		-		435,858
Income tax payable				2,287		30,846		-		-		20,262		123,538		176,933
Deferred taxes				-		-		-		-		768,156		(24,766)		743,390
		Total liabilities		1,199,523		5,835,624		950,398		6,340,890		16,293,543		(17,633,343)		12,986,635
Noncontrolling interests subject to put provisions				-		-		0		-		648,251		-		648,251
Redeemable Preferred Stock				-		-		-		235,141		(235,141)		-		-
Total FMC-AG & Co. KGaA shareholders' equity				69,569		9,234,564		787,519		7,651,017		13,432,374		(21,940,479)		9,234,564
Noncontrolling interests not subject to put provisions				-		-		-		-		250,456		-		250,456
Total equity				69,569		9,234,564		787,519		7,651,017		13,682,830		(21,940,479)		9,485,020
	Total liabilities and equity		$	1,269,092	$	15,070,188	$	1,737,917	$	14,227,048	$	30,389,483	$	(39,573,822)	$	23,119,906
(1) Other Assets and notes receivables are presented net of investment in equity method investees.

Statement of cash flows information segregated by issuers and guarantors

				For the six months ended June 30, 2014
				Issuer		Guarantors
				FMC US Finance		FMC - AG & Co. KGaA		D-GmbH			FMCH	Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
Operating Activities:
	Net income (loss)			$	2,188	$	439,104	$	3,145	$	334,029	$	495,553	$	(746,093)	$	527,926
	Adjustments to reconcile net income to net cash provided by (used in) operating activities:
	Equity affiliate income				-		(315,283)		-		(374,253)		-		689,536		-
		Depreciation and amortization			-		340		26,497		-		327,154		(17,865)		336,126
		Change in deferred taxes, net			-		(10,662)		411		-		19,178		(8,235)		692
		(Gain) loss on sale of fixed assets and investments			-		-		(107)		-		1,651		-		1,544
		(Write Up) write-off loans from related parties			-		54,541		-		-		-		(54,541)		-
		Compensation expense related to stock options			-		(1,403)		-		-		-		-		(1,403)
		Investments in equity method investees, net			-		43,411		-		-		(14,674)		-		28,737
	Changes in assets and liabilities, net of amounts from businesses acquired:
		Trade accounts receivable, net			-		-		(3,245)		-		(90,574)		290		(93,529)
		Inventories			-		-		(29,910)		-		(181,345)		31,157		(180,098)
		Prepaid expenses and other current and non-current assets			-		34,643		(14,866)		(21,933)		(59,782)		(4,804)		(66,742)
		Accounts receivable from / payable to related parties			(406)		(169,605)		218,846		28,110		(75,880)		13,122		14,187
		Accounts payable, accrued expenses and other current and non-current liabilities			-		17,335		41,603		(57)		(65,393)		(1,139)		(7,651)
		Income tax payable			(1,707)		4,497		-		(26,207)		16,137		9,098		1,818
			Net cash provided by (used in) operating activities		75		96,918		242,374		(60,311)		372,025		(89,474)		561,607
Investing Activities:
	Purchases of property, plant and equipment				-		(37)		(43,687)		-		(394,161)		18,626		(419,259)
	Proceeds from sale of property, plant and equipment				-		-		188		-		4,103		-		4,291
	Disbursement of loans to related parties				-		(194,357)		-		101,745		-		92,612		-
	Acquisitions and investments, net of cash acquired, and purchases of intangible assets				-		(197,807)		(11,372)		-		(434,570)		209,052		(434,697)
	Proceeds from divestitures				-		-		-		-		3,310		-		3,310
			Net cash provided by (used in) investing activities		-		(392,201)		(54,871)		101,745		(821,318)		320,290		(846,355)
Financing Activities:
	Short-term borrowings, net				-		226,862		(183,906)		-		145,323		-		188,279
	Long-term debt and capital lease obligations, net				(75)		351,059		-		(41,434)		119,027		(92,612)		335,965
	Increase (decrease) of accounts receivable securitization program				-		-		-		-		72,000		-		72,000
	Proceeds from exercise of stock options				-		37,604		-		-		3,149		-		40,753
	Dividends paid				-		(317,903)		-		-		-		-		(317,903)
	Capital increase (decrease)				-		-		-		-		142,957		(142,957)		-
	Distributions to noncontrolling interest				-		-		-		-		(97,047)		-		(97,047)
	Contributions from noncontrolling interest				-		-		-		-		25,323		-		25,323
			Net cash provided by (used in) financing activities		(75)		297,622		(183,906)		(41,434)		410,732		(235,569)		247,370
Effect of exchange rate changes on cash and cash equivalents					-		259		(54)		-		(1,066)		-		(861)
Cash and Cash Equivalents:
Net increase (decrease) in cash and cash equivalents					0		2,598		3,543		-		(39,627)		(4,753)		(38,239)
Cash and cash equivalents at beginning of period					0		13		4,490		-		672,206		6,068		682,777
Cash and cash equivalents at end of period				$	0	$	2,611	$	8,033	$	-	$	632,579	$	1,315	$	644,538

				For the six months ended June 30, 2013
				Issuer		Guarantors						Non-Guarantor Subsidiaries
				FMC US Finance		FMC - AG & Co. KGaA		D-GmbH			FMCH				Combining Adjustment			Combined Total
Operating Activities:
	Net income (loss)			$	2,177	$	488,023	$	(5,310)	$	357,133	$	559,265	$	(843,630)	$	557,658
	Adjustments to reconcile net income to net cash provided by (used in) operating activities:
	Equity affiliate income				-		(331,592)		-		(432,819)		49,662		714,749		-
		Depreciation and amortization			-		330		24,691		-		305,236		(15,103)		315,154
		Change in deferred taxes, net			-		(19,248)		3,651		-		24,404		(9,336)		(529)
		(Gain) loss on sale of fixed assets and investments			-		(12)		(153)		-		(6,089)		-		(6,254)
		Compensation expense related to stock options			-		12,777		-		-		-		-		12,777
		Cash inflow (outflow) from hedging			-		(4,028)		-		-		-		-		(4,028)
		Investments in equity method investees, net			-		22,691		-		-		(7,940)		-		14,751
	Changes in assets and liabilities, net of amounts from businesses acquired:
		Trade accounts receivable, net			-		-		(11,574)		-		(51,000)		-		(62,574)
		Inventories			-		-		(24,736)		-		(29,542)		20,013		(34,265)
		Prepaid expenses and other current and non-current assets			-		10,768		(17,389)		40,202		(39,431)		28,585		22,735
		Accounts receivable from / payable to related parties			(410)		286,966		68,660		57,847		(462,322)		70,579		21,320
		Accounts payable, accrued expenses and other current and non-current liabilities			-		10,171		38,199		106		(53,631)		(3,854)		(9,009)
		Income tax payable			520		729		-		(49,312)		35,551		25,313		12,801
			Net cash provided by (used in) operating activities		2,287		477,575		76,039		(26,843)		324,163		(12,684)		840,537
Investing Activities:
	Purchases of property, plant and equipment				-		(45)		(39,394)		-		(311,089)		16,886		(333,642)
	Proceeds from sale of property, plant and equipment				-		17		271		-		14,508		-		14,796
	Disbursement of loans to related parties				-		45,738		-		28,419		-		(74,157)		-
	Acquisitions and investments, net of cash acquired, and net purchases of intangible assets				-		(23,076)		(1,943)		-		(100,883)		24,093		(101,809)
	Proceeds from divestitures				-		-		-		-		17,824		-		17,824
	Net cash provided by (used in) investing activities				-		22,634		(41,066)		28,419		(379,640)		(33,178)		(402,831)
Financing Activities:
	Short-term borrowings, net				-		4		(34,873)		-		35,808		-		939
	Long-term debt and capital lease obligations, net				(2,287)		354		-		1,697,512		(1,736,452)		74,157		33,284
	Increase (decrease) of accounts receivable securitization program				-		-		-		-		23,000		-		23,000
	Proceeds from exercise of stock options				-		32,210		-		-		3,932		-		36,142
	Purchase of treasury stock				-		(230,654)		-		-		-		-		(230,654)
	Dividends paid				-		(296,134)		-		(684,229)		682,564		1,665		(296,134)
	Capital increase (decrease)				-		-		-		(1,014,859)		1,016,261		(1,402)		-
	Distributions to noncontrolling interest				-		-		-		-		(117,855)		-		(117,855)
	Contributions from noncontrolling interest				-		-		-		-		27,157		-		27,157
	Net cash provided by (used in) financing activities				(2,287)		(494,220)		(34,873)		(1,576)		(65,585)		74,420		(524,121)
Effect of exchange rate changes on cash and cash equivalents					-		(1,135)		(6)		-		(14,627)		-		(15,768)
Cash and Cash Equivalents:
Net increase (decrease) in cash and cash equivalents					0		4,854		94		-		(135,689)		28,558		(102,183)
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				$	1	$	4,932	$	595	$	-	$	550,768	$	29,561	$	585,857

Other comprehensive income statement segregated by issuers and guarantors

		For the six months ended June 30, 2014
		Issuer		Guarantors						Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
		FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH
Net Income		$	2,188	$	439,104	$	3,145	$	334,029	$	495,553	$	(746,093)	$	527,926
	Gain (loss) related to cash flow hedges		-		16,076		-		-		(2,046)		-		14,030
	Actuarial gain (loss) on defined benefit pension plans		-		99		1,894		6,524		192		-		8,709
	Gain (loss) related to foreign currency translation		-		36,765		(7,260)		-		(38,509)		(282)		(9,286)
	Income tax (expense) benefit related to components of other comprehensive income		-		(4,646)		(553)		(2,574)		612		-		(7,161)
Other comprehensive income (loss), net of tax			-		48,294		(5,919)		3,950		(39,751)		(282)		6,292
Total comprehensive income		$	2,188	$	487,398	$	(2,774)	$	337,979	$	455,802	$	(746,375)	$	534,218
	Comprehensive income attributable to noncontrolling interests		-		-		-		-		-		89,071		89,071
Comprehensive income attributable to shareholders of FMC-AG & Co. KGaA		$	2,188	$	487,398	$	(2,774)	$	337,979	$	455,802	$	(835,446)	$	445,147

		For the six months ended June 30, 2013
		Issuer		Guarantors						Non-Guarantor Subsidiaries		Combining Adjustment		Combined Total
		FMC US Finance		FMC - AG & Co. KGaA		D-GmbH		FMCH
Net Income		$	2,177	$	488,023	$	(5,310)	$	357,133	$	608,927	$	(893,292)	$	557,658
	Gain (loss) related to cash flow hedges		-		14,431		-		-		5,459		-		19,890
	Actuarial gain (loss) on defined benefit pension plans		-		65		1,267		11,335		121		-		12,788
	Gain (loss) related to foreign currency translation		-		27,707		(6,535)		-		(154,575)		6,033		(127,370)
	Income tax (expense) benefit related to components of other comprehensive income		-		(4,162)		(369)		(4,472)		(914)		-		(9,917)
Other comprehensive income (loss), net of tax			-		38,041		(5,637)		6,863		(149,909)		6,033		(104,609)
Total comprehensive income		$	2,177	$	526,064	$	(10,947)	$	363,996	$	459,018	$	(887,259)	$	453,049
	Comprehensive income attributable to noncontrolling interests		-		-		-		-		-		67,317		67,317
Comprehensive income attributable to shareholders of FMC-AG & Co. KGaA		$	2,177	$	526,064	$	(10,947)	$	363,996	$	459,018	$	(954,576)	$	385,732