Fresenius Medical Care AG & Co. KGaA (FMS) 6-K Announcement — Fresenius Medical Care will focus on IFRS reporting and discontinue U.S. GAAP financial statements

Exhibit 99.2

Fresenius Medical Care AG & Co. KGaA

OVERVIEW OF HISTORICAL IFRS / EURO RESULTS

December 1, 2016

Investor Relations

phone: +49 6172 609 2525

fax: +49 6172 609 2301

email: ir@fmc-ag.com

Content:
Statement of earnings FY	tab 1
Statement of earnings quarterly	tab 2
Segment information FY	tab 3
Segment information quarterly	tab 4
Key metrics FY	tab 5
Key metrics quarterly	tab 6
Balance sheet FY	tab 7
Cash flow FY	tab 8
Cash flow quarterly (summary)	tab 9

Disclaimer

Due to rounding, there might occur slight variations in the current report in totals and in calculating percentage figures

This release contains forward-looking statements that are subject to various risks and uncertainties. Actual results could differ materially from those described in these forward-looking statements due to certain factors, including changes in business, economic and competitive conditions, regulatory reforms, foreign exchange rate fluctuations, uncertainties in litigation or investigative proceedings, and the availability of financing. These and other risks and uncertainties are detailed in Fresenius Medical Care AG & Co. KGaA’s reports filed with the U.S. Securities and Exchange Commission. Fresenius Medical Care AG & Co. KGaA does not undertake any responsibility to update the forward-looking statements in this release.

Copyright by Fresenius Medical Care AG & Co. KGaA

in million, except share data	US-GAAP (USD)			US-GAAP (EUR)			IFRS (EUR) (1)		US-GAAP (USD)			US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)			US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)			US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)			US-GAAP (EUR)		IFRS (EUR)
	FY 2012			FY 2012			FY 2012		FY 2013			FY 2013		FY 2013		FY 2014			FY 2014		FY 2014		FY 2015			FY 2015		FY 2015		9 M2016			9 M2016		9 M2016
Health Care revenue	10,772			8,384			8,384		11,415			8,595		8,595		12,553			9,449		9,449		13,801			12,439		12,439		11,061			9,910		9,910
Less: patient service bad debt provision	280			218			0		285			215		0		303			228		0		409			369		0		341			306		0
Net Health Care revenue	10,492			8,166			8,384		11,130			8,380		8,595		12,250			9,221		9,449		13,392			12,070		12,439		10,720			9,604		9,910
Dialysis products revenue	3,308			2,575			2,575		3,480			2,620		2,620		3,582			2,696		2,696		3,346			3,016		3,016		2,504			2,243		2,243
Total net revenue	13,800			10,741			10,959		14,610			11,000		11,215		15,832			11,917		12,145		16,738			15,086		15,455		13,224			11,847		12,153
Revenue growth in % (current)	9.8		%				19.2	%	5.9		%			2.3	%	8.4		%			8.3	%	5.7		%			27.3	%	6.7		%			6.6	%
Revenue growth in % (constant)	12.2		%				12.4	%	6.3		%			6.2	%	10.0		%			10.0	%	11.1		%			11.5	%	8.2		%			8.1	%
Organic revenue growth in %	4.6		%				4.6	%	4.6		%			4.6	%	5.3		%			5.3	%	6.5		%			6.5	%	6.9		%			6.9	%
Costs of revenue	9,199			7,160			7,162		9,872			7,432		7,434		10,836			8,156		8,155		11,407			10,281		10,277		9,036			8,095		8,090
Gross profit	4,601			3,581			3,797		4,738			3,568		3,781		4,996			3,761		3,990		5,331			4,805		5,178		4,188			3,752		4,063
Selling, general and administrative	2,187			1,703			1,912		2,382			1,794		2,022		2,644			1,991		2,222		2,895			2,610		2,949		2,278			2,040		2,331
Research and development	112			87			89		126			95		96		122			92		94		140			126		128		120			108		108
Income from equity method investees	(17		)	(14		)	(14	)	(26		)	(20	)	(20	)	(25		)	(19	)	(19	)	(31		)	(28	)	(28	)	(61		)	(55	)	(55	)
Other operating expense	100			78			78		—			—		—		—			—		—		—			—		—		—			—		—
Operating income (EBIT)	2,219			1,727			1,732		2,256			1,699		1,683		2,255			1,697		1,693		2,327			2,097		2,129		1,851			1,659		1,679
Investment gain	(140		)	(109		)	(109	)	—			—		—					—		—					—		—					—		—
Interest income	(44		)	(35		)	(35	)	(39		)	(29	)	(29	)	(84		)	(63	)	(63	)	(117		)	(105	)	(105	)	(38		)	(34	)	(34	)
Interest expense	470			367			367		448			337		337		495			373		373		508			458		458		346			310		310
Interest expense, net	426			332			332		409			308		308		411			310		310		391			353		353		308			276		276
Income before taxes	1,933			1,504			1,509		1,847			1,391		1,375		1,844			1,387		1,383		1,936			1,744		1,776		1,543			1,383		1,403
Income tax expense	605			471			475		592			446		455		584			440		441		623			560		565		471			422		427
Net income	1,328			1,033			1,034		1,255			945		920		1,260			947		942		1,313			1,184		1,211		1,072			961		976
Less: Net income attributable to noncontrolling interests	141			109			109		145			109		109		215			161		161		284			256		256		217			195		195
Net income attributable to shareholders of FMC AG & Co. KGaA	1,187			924			925		1,110			836		811		1,045			786		781		1,029			928		955		855			766		781
Growth in net income attributable to shareholders of FMC AG Co. KGaA % (current)	10.8		%				18.5	%	-6.5		%			-12.3	%	-5.8		%			-3.6	%	-1.5		%			22.2	%	20.0		%			19.4	%
Growth in net income attributable to shareholders of FMC AG Co. KGaA % (constant)							11.6	%						-9.5	%						-3.3	%						6.8	%						19.8	%
Operating income (EBIT)	2,219			1,727			1,732		2,256			1,699		1,683		2,255			1,697		1,693		2,327			2,097		2,129		1,851			1,659		1,679
Depreciation and amortization	602			469			471		648			488		490		699			526		528		717			647		648		573			513		513
EBITDA	2,821			2,196			2,203		2,904			2,187		2,173		2,954			2,223		2,221		3,044			2,744		2,777		2,424			2,172		2,192
EBITDA margin	20.4		%	20.4		%	20.1	%	19.9		%	19.9	%	19.4	%	18.7		%	18.7	%	18.3	%	18.2		%	18.2	%	18.0	%	18.3		%	18.3	%	18.0	%
Weighted average number of shares	305,108,959			305,108,959			305,108,959		303,815,122			303,815,122		303,815,122		302,339,124			302,339,124		302,339,124		304,440,184			304,440,184		304,440,184		305,602,983			305,602,983		305,602,983
Basic earnings per share	$	3.89			3.03	€	3.03	€	$	3.65		2.75	€	2.67	€	$	3.46		2.60	€	2.58	€	$	3.38		3.05	€	3.14	€	$	2.80		2.51	€	2.56	€
Basic earnings per ADS	$	1.94		1.52		€	1.52	€	$	1.83		1.38	€	1.34	€	$	1.73		1.30	€	1.29	€	$	1.69		1.53	€	1.57	€	$	1.40		1.26	€	1.28	€
In percent of revenue
Costs of revenue	66.7		%	66.7		%	65.4	%	67.6		%	67.6	%	66.3	%	68.4		%	68.4	%	67.1	%	68.1		%	68.1	%	66.5	%	68.3		%	68.3	%	66.6	%
Gross profit	33.3		%	33.3		%	34.6	%	32.4		%	32.4	%	33.7	%	31.6		%	31.6	%	32.9	%	31.9		%	31.9	%	33.5	%	31.7		%	31.7	%	33.4	%
Operating income (EBIT)	16.1		%	16.1		%	15.8	%	15.4		%	15.4	%	15.0	%	14.2		%	14.2	%	13.9	%	13.9		%	13.9	%	13.8	%	14.0		%	14.0	%	13.8	%
Net income attributable to shareholders of FMC AG & Co. KGaA	8.6		%	8.6		%	8.4	%	7.6		%	7.6	%	7.2	%	6.6		%	6.6	%	6.4	%	6.2		%	6.2	%	6.2	%	6.5		%	6.5	%	6.4	%

(1) Growth rates as reported, 2011 not adjusted for the retrospective implemenation of  IAS 19R in 2013.

The differences between the US GAAP and the IFRS key data are mainly due to the differing bad debt provision for accounts receivables related to health care services, cumulative actuarial gains and losses for pensions, recognition of gains from sale and lease back transactions, contingent purchase considerations, obligations from stock incentive plans and development costs. Additional differences for income taxes result from the different accounting treatment of intercompany transaction with equity method investees.
Additional differences for the assets result from the different accounting treatment of the sale of receivables.

in million, except share data	US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)
	Q1 2014			Q1 2014		Q2 2014			Q2 2014		Q3 2014			Q3 2014		Q4 2014			Q4 2014		YTD Q2 2014			YTD Q2 2014		YTD Q3 2014			YTD Q3 2014		FY 2014
Health Care revenue	2,845			2,078		3,014			2,198		3,277			2,467		3,417			(6,743	)	5,859			4,276		9,136			6,743		12,553
Less: patient service bad debt provision	63			0		65			0		80			0		95			0		128			0		208			0		303
Net Health Care revenue	2,782			2,078		2,949			2,198		3,197			2,467		3,322			(6,743	)	5,731			4,276		8,928			6,743		12,250
Dialysis products revenue	782			570		886			646		916			690		998			790		1,667			1,216		2,583			1,906		3,582
Total net revenue	3,564			2,648		3,835			2,844		4,113			3,157		4,320			(5,953	)	7,398			5,492		11,511			8,649		15,832
Costs of revenue	2,482			1,809		2,624			1,913		2,825			2,130		2,906			2,302		4,104			3,723		7,929			5,853		10,836
Gross profit	1,082			839		1,211			931		1,288			1,027		1,414			(8,255	)	2,294			1,769		3,582			2,796		4,996
Selling, general and administrative	620			512		631			504		671			562		723			645		1,250			1,015		1,922			1,577		2,644
Research and development	30			22		31			23		30			23		31			26		61			45		91			68		122
Income from equity method investees	(13		)	(9	)	(7		)	(4	)	(3		)	(3	)	(3		)	(3	)	(18		)	(13	)	(22		)	(16	)	(25		)
Operating income (EBIT)	445			314		556			408		590			445		663			(8,923	)	1,001			722		1,591			1,167		2,255
Interest income	(16		)	(11	)	(13		)	(10	)	(12		)	(8	)	(45		)	(34	)	(28		)	(21	)	(40		)	(29	)	(84		)
Interest expense	112			81		111			82		111			83		162			127		223			163		334			246		495
Interest expense, net	96			70		98			72		99			75		117			93		195			142		294			217		411
Income before taxes	349			244		458			336		491			370		546			(9,016	)	806			580		1,297			950		1,844
Income tax expense	102			75		177			130		162			123		143			113		278			205		440			328		584
Net income	247			169		281			206		329			247		403			(9,129	)	528			375		857			622		1,260
Less: Net income attributable to noncontrolling interests	42			31		47			35		58			42		68			53		89			66		147			108		215
Net income attributable to shareholders of FMC AG & Co. KGaA	205			138		234			171		271			205		335			(9,182	)	439			309		710			514		1,045
Operating income (EBIT)	445			314		556			408		590			445		663			(8,923	)	1,001			722		1,591			1,167		2,255
Depreciation and amortization	167			123		169			123		177			134		186			148		336			246		514			380		699
EBITDA	612			437		725			531		767			579		849			(8,775	)	1,337			968		2,105			1,547		2,954
EBITDA margin	17.2		%	16.5	%	18.9		%	18.7	%	18.7		%	18.4	%	19.7		%	147.5	%	18.1		%	17.6	%	18.3		%	17.9	%	18.7		%
Weighted average number of shares	301,491,046			301,491,046		301,781,895			301,781,895		302,711,512			302,711,512		303,347,550			303,347,550		301,637,274			301,637,274		301,999,288			301,999,288		302,339,124
Basic earnings per share	$	0.68		0.46	€	$	0.77		0.57	€	$	0.89		0.68	€	$	1.11		0.88	€	$	1.46		1.02	€	$	2.35		1.70	€	$	3.46
Basic earnings per ADS	$	0.34		0.23	€	$	0.39		0.29	€	$	0.45		0.34	€	$	0.55		0.44	€	$	0.73		0.51	€	$	1.18		0.85	€	$	1.73
In percent of revenue
Costs of revenue	69.6		%	68.3	%	68.4		%	67.3	%	68.7		%	67.4	%	67.3		%	65.8	%	69.0		%	67.8	%	68.9		%	67.7	%	68.4		%
Gross profit	30.4		%	31.7	%	31.6		%	32.7	%	31.3		%	32.6	%	32.7		%	34.2	%	31.0		%	32.2	%	31.1		%	32.3	%	31.6		%
Operating income (EBIT)	12.5		%	11.9	%	14.5		%	14.3	%	14.3		%	14.1	%	15.4		%	150.0	%	13.5		%	13.1	%	13.8		%	13.5	%	14.2		%
Net income attributable to shareholders of FMC AG & Co. KGaA	5.8		%	5.2	%	6.1		%	6.0	%	6.6		%	6.5	%	7.8		%	154.2	%	5.9		%	5.6	%	6.2		%	5.9	%	6.6		%

in million, except share data	IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)
	FY 2014		Q1 2015			Q1 2015		Q2 2015			Q2 2015		Q3 2015			Q3 2015		Q4 2015			Q4 2015		YTD Q2 2015			YTD Q2 2015		YTD Q3 2015			YTD Q3 2015
Health Care revenue	9,449		3,289			2,921		3,454			3,122		3,506			3,154		3,552			3,242		6,743			6,043		10,249			9,197
Less: patient service bad debt provision	9,449		107			0		109			0		104			0		90			0		216			0		320			0
Net Health Care revenue	0		3,182			2,921		3,345			3,122		3,402			3,154		3,462			3,242		6,527			6,043		9,929			9,197
Dialysis products revenue	2,696		778			690		854			772		829			746		886			808		1,632			1,462		2,461			2,208
Total net revenue	2,696		3,960			3,611		4,199			3,894		4,231			3,900		4,348			4,050		8,159			7,505		12,390			11,405
Costs of revenue	8,155		2,776			2,467		2,902			2,623		2,849			2,563		2,880			2,625		5,678			5,090		8,527			7,652
Gross profit	(5,459	)	1,184			1,144		1,297			1,271		1,382			1,337		1,468			1,425		2,481			2,415		3,863			3,753
Selling, general and administrative	2,222		655			669		723			745		742			753		775			781		1,378			1,414		2,120			2,168
Research and development	94		31			28		34			31		35			32		40			37		65			59		100			91
Income from equity method investees	(19	)	(6		)	(6	)	(7		)	(6	)	(9		)	(8	)	(9		)	(8	)	(13		)	(12	)	(22		)	(20	)
Operating income (EBIT)	(7,756	)	504			453		547			501		614			560		662			615		1,051			954		1,665			1,514
Interest income	(63	)	(60		)	(53	)	(13		)	(12	)	(6		)	(7	)	(37		)	(33	)	(73		)	(65	)	(80		)	(72	)
Interest expense	373		162			144		115			104		106			96		125			114		277			248		384			344
Interest expense, net	310		102			91		102			92		100			89		88			81		204			183		304			272
Income before taxes	(8,066	)	402			362		445			409		514			471		574			534		847			771		1,361			1,242
Income tax expense	441		138			124		135			126		168			152		180			163		273			250		441			402
Net income	(8,507	)	264			238		310			283		346			319		394			371		574			521		920			840
Less: Net income attributable to noncontrolling interests	161		54			49		69			61		84			76		77			70		124			110		207			186
Net income attributable to shareholders of FMC AG & Co. KGaA	(8,668	)	210			189		241			222		262			243		317			301		450			411		713			654
Operating income (EBIT)	(7,756	)	504			453		547			501		614			560		662			615		1,051			954		1,665			1,514
Depreciation and amortization	528		176			156		181			165		179			162		181			165		357			321		537			483
EBITDA	(7,228	)	680			609		728			666		793			722		843			780		1,408			1,275		2,202			1,997
EBITDA margin	-268.1	%	17.2		%	16.9	%	17.3		%	17.1	%	18.7		%	18.5	%	19.4		%	19.3	%	17.3		%	17.0	%	17.8		%	17.5	%
Weighted average number of shares	302,339,124		303,683,075			303,683,075		304,172,400			304,172,400		304,738,291			304,738,291		305,147,599			305,147,599		303,929,089			303,929,089		304,201,787			304,201,787
Basic earnings per share	2.58	€	$	0.69		0.62	€	$	0.79		0.73	€	$	0.86		0.80	€	$	1.04		0.99	€	$	1.48		1.35	€	$	2.34		2.15	€
Basic earnings per ADS	1.29	€	$	0.35		0.31	€	$	0.40		0.37	€	$	0.43		0.40	€	$	0.52		0.50	€	$	0.74		0.68	€	$	1.17		1.08	€
In percent of revenue
Costs of revenue	67.1	%	70.1		%	68.3	%	69.1		%	67.3	%	67.3		%	65.7	%	66.2		%	64.8	%	69.6		%	67.8	%	68.8		%	67.1	%
Gross profit	32.9	%	29.9		%	31.7	%	30.9		%	32.7	%	32.7		%	34.3	%	33.8		%	35.2	%	30.4		%	32.2	%	31.2		%	32.9	%
Operating income (EBIT)	-287.7	%	12.7		%	12.5	%	13.0		%	12.9	%	14.5		%	14.4	%	15.2		%	15.2	%	12.9		%	12.7	%	13.4		%	13.3	%
Net income attributable to shareholders of FMC AG & Co. KGaA	-321.5	%	5.3		%	5.2	%	5.7		%	5.7	%	6.2		%	6.2	%	7.3		%	7.4	%	5.5		%	5.5	%	5.8		%	5.7	%

in million, except share data	US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)		US-GAAP (USD)			IFRS (EUR)
	FY 2015			FY 2015		Q1 2016			Q1 2016		Q2 2016			Q2 2016		Q3 2016			Q3 2016		YTD Q2 2016			YTD Q2 2016		YTD Q3 2016			YTD Q3 2016
Health Care revenue	13,801			12,439		3,525			3,199		3,697			3,273		3,839			3,438		7,222			6,472		11,061			9,910
Less: patient service bad debt provision	409			0		111			0		126			0		105			0		236			0		341			0
Net Health Care revenue	13,392			12,439		3,414			3,199		3,571			3,273		3,734			3,438		6,985			6,472		10,720			9,910
Dialysis products revenue	3,346			3,016		791			717		849			753		864			773		1,641			1,470		2,504			2,243
Total net revenue	16,738			15,455		4,205			3,916		4,420			4,026		4,598			4,211		8,626			7,942		13,224			12,153
Costs of revenue	11,407			10,277		2,887			2,622		3,021			2,673		3,126			2,796		5,910			5,294		9,036			8,090
Gross profit	5,331			5,178		1,318			1,294		1,399			1,353		1,472			1,415		2,716			2,648		4,188			4,063
Selling, general and administrative	2,895			2,949		760			780		732			760		787			790		1,491			1,541		2,278			2,331
Research and development	140			128		37			34		39			34		44			40		76			68		120			108
Income from equity method investees	(31		)	(28	)	(19		)	(17	)	(13		)	(12	)	(29		)	(26	)	(32		)	(29	)	(61		)	(55	)
Operating income (EBIT)	2,327			2,129		540			497		641			571		670			611		1,181			1,068		1,851			1,679
Interest income	(117		)	(105	)	(11		)	(10	)	(17		)	(16	)	(10		)	(8	)	(28		)	(26	)	(38		)	(34	)
Interest expense	508			458		116			106		119			106		110			98		236			212		346			310
Interest expense, net	391			353		105			96		102			90		100			90		208			186		308			276
Income before taxes	1,936			1,776		435			401		539			481		570			521		973			882		1,543			1,403
Income tax expense	623			565		138			126		169			149		164			152		306			275		471			427
Net income	1,313			1,211		297			275		370			332		406			369		667			607		1,072			976
Less: Net income attributable to noncontrolling interests	284			256		69			62		76			68		73			65		145			130		217			195
Net income attributable to shareholders of FMC AG & Co. KGaA	1,029			955		228			213		294			264		333			304		522			477		855			781
Operating income (EBIT)	2,327			2,129		540			497		641			571		670			611		1,181			1,068		1,851			1,679
Depreciation and amortization	717			648		182			165		194			173		197			175		376			338		573			513
EBITDA	3,044			2,777		722			662		835			744		867			786		1,557			1,406		2,424			2,192
EBITDA margin	18.2		%	18.0	%	17.2		%	16.9	%	18.9		%	18.5	%	18.8		%	18.7	%	18.1		%	17.7	%	18.3		%	18.0	%
Weighted average number of shares	304,440,184			304,440,184		305,325,185			305,325,185		305,507,271			305,507,271		305,972,432			305,972,432		305,416,228			305,416,228		305,602,983			305,602,983
Basic earnings per share	$	3.38		3.14	€	$	0.75		0.70	€	$	0.96		0.86	€	$	1.09		0.99	€	$	1.71		1.56	€	$	2.80		2.56	€
Basic earnings per ADS	$	1.69		1.57	€	$	0.37		0.35	€	$	0.48		0.43	€	$	0.54		0.50	€	$	0.85		0.78	€	$	1.40		1.28	€
In percent of revenue
Costs of revenue	68.1		%	66.5	%	68.7		%	66.9	%	68.4		%	66.4	%	68.0		%	66.4	%	68.5		%	66.7	%	68.3		%	66.6	%
Gross profit	31.9		%	33.5	%	31.3		%	33.1	%	31.6		%	33.6	%	32.0		%	33.6	%	31.5		%	33.3	%	31.7		%	33.4	%
Operating income (EBIT)	13.9		%	13.8	%	12.8		%	12.7	%	14.5		%	14.2	%	14.6		%	14.5	%	13.7		%	13.5	%	14.0		%	13.8	%
Net income attributable to shareholders of FMC AG & Co. KGaA	6.2		%	6.2	%	5.4		%	5.4	%	6.6		%	6.6	%	7.2		%	7.2	%	6.1		%	6.0	%	6.5		%	6.4	%

Segment information

	US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)
	FY 2014		FY 2014		FY 2014		FY 2015		FY 2015		FY 2015		9M 2016		9M 2016		9M 2016
Total
Revenue in million	15,832		11,917		12,145		16,738		15,086		15,455		13,224		11,847		12,153
Operating income (EBIT) in million	2,255		1,697		1,693		2,327		2,097		2,129		1,851		1,659		1,679
Operating income margin in %	14.2	%	14.2	%	13.9	%	13.9	%	13.9	%	13.8	%	14.0	%	14.0	%	13.8	%
Delivered EBIT in million	2,040		1,536		1,532		2,043		1,841		1,873		1,634		1,464		1,484
Days sales outstanding (DSO)	72		72		72		71		71		71		72		72		72
Employees (full-time equivalents)	99,895		99,895		99,895		104,033		104,033		104,033		108,851		108,851		108,851
North America
Revenue in million	10,500		7,904		8,132		11,813		10,647		11,016		9,512		8,522		8,828
Operating income (EBIT) in million	1,643		1,237		1,246		1,798		1,620		1,648		1,486		1,331		1,348
Operating income margin in %	15.6	%	15.6	%	15.3	%	15.2	%	15.2	%	15.0	%	15.6	%	15.6	%	15.3	%
Delivered EBIT in million	1,436		1,081		1,091		1,524		1,374		1,402		1,276		1,143		1,159
Days sales outstanding (DSO)	50		50		50		53		53		53		55		55		55
U.S.
Revenue per dialysis treatment	342						346						350
Cost per dialysis treatment	280						279						281
EMEA
Revenue in million	3,072		2,313		2,313		2,629		2,369		2,369		1,982		1,776		1,776
Operating income (EBIT) in million	590		444		445		577		520		522		395		354		354
Operating income margin in %	19.2	%	19.2	%	19.3	%	21.9	%	21.9	%	22.0	%	19.9	%	19.9	%	19.9	%
Delivered EBIT in million	587		443		444		574		517		519		393		351		352
Days sales outstanding (DSO)	104		104		104		104		104		104		108		108		108
Asia-Pacific
Revenue in million	1,357		1,021		1,021		1,502		1,353		1,353		1,198		1,074		1,074
Operating income (EBIT) in million	279		210		211		298		268		270		225		201		202
Operating income margin in %	20.6	%	20.6	%	20.6	%	19.8	%	19.8	%	19.9	%	18.7	%	18.7	%	18.8	%
Delivered EBIT in million	274		206		206		291		261		263		220		197		198
Days sales outstanding (DSO)	124		124		124		113		113		113		110		110		110
Latin America
Revenue in million	836		629		629		766		691		691		520		466		466
Operating income (EBIT) in million	101		76		76		48		44		44		47		42		42
Operating income margin in %	12.1	%	12.1	%	12.1	%	6.3	%	6.3	%	6.3	%	9.1	%	9.1	%	9.0	%
Delivered EBIT in million	101		76		76		48		44		44		47		42		42
Days sales outstanding (DSO)	128		128		128		141		141		141		144		144		144
Corporate
Revenue in million	67		50		50		28		26		26		12		9		9
Operating income (EBIT) in million	(358	)	(270	)	(285	)	(394	)	(355	)	(355	)	(302	)	(269	)	(267	)
Delivered EBIT in million	(358	)	(270	)	(285	)	(394	)	(355	)	(355	)	(302	)	(269	)	(267	)

Segment information

	US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP  (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)
	Q1 2014		Q1 2014		Q2 2014		Q2 2014		Q3 2014		Q3 2014		Q4 2014		Q4 2014		YTD Q2 2014		YTD Q2 2014		YTD Q3 2014		YTD Q3 2014		FY 2014
Total
Revenue in million	3,564		2,648		3,835		2,844		4,113		3,157		4,320		-5,953		7,398		5,492		11,511		8,649		15,832
Operating income (EBIT) in million	445		314		556		408		590		445		663		-8,923		1,001		722		1,591		1,167		2,255
Operating income margin in %	12.5	%	11.9	%	14.5	%	14.3	%	14.3	%	14.1	%	15.4	%	150.0	%	13.5	%	13.1	%	13.8	%	13.5	%	14.2	%
Delivered EBIT in million	403		283		509		373		532		403		595		-8,976		912		656		1,444		1,059		2,040
Days sales outstanding (DSO)	74		74														73		73		72		72		72
Employees (full-time equivalents)	91,542		91,542														94,401		94,401		97,327		97,327		99,895
North America
Revenue in million	2,393		1,793		2,521		1,886		2,710		2,101		2,876		2,352		4,914		3,679		7,624		5,780		10,500
Operating income (EBIT) in million	336		249		401		293		413		312		493		392		736		542		1,149		854		1,643
Operating income margin in %	14.0	%	13.9	%	15.9	%	15.5	%	15.2	%	14.8	%	17.2	%	16.7	%	15.0	%	14.7	%	15.1	%	14.8	%	15.6	%
Delivered EBIT in million	295		220		355		260		358		270		428		341		651		480		1,008		750		1,436
Days sales outstanding (DSO)	56		56														54		54		52		52		50
U.S.
Revenue per dialysis treatment	339				338				342				346				339				340				342
Cost per dialysis treatment	285				277				280				277				281				280				280
EMEA
Revenue in million	732		535		790		576		784		591		766		611		1,522		1,111		2,306		1,702		3,072
Operating income (EBIT) in million	128		94		168		124		151		114		143		115		296		217		447		332		590
Operating income margin in %	17.5	%	17.5	%	21.3	%	21.5	%	19.2	%	19.3	%	18.7	%	18.7	%	19.5	%	19.6	%	19.4	%	19.5	%	19.2	%
Delivered EBIT in million	127		93		168		123		150		114		142		114		294		216		445		331		587
Days sales outstanding (DSO)	97		97														100		100		102		102		104
Asia-Pacific
Revenue in million	243		177		309		225		387		290		419		329		552		402		938		692		1,357
Operating income (EBIT) in million	33		25		55		41		90		67		100		78		89		66		179		133		279
Operating income margin in %	14.0	%	14.1	%	17.8	%	18.0	%	23.3	%	23.2	%	23.9	%	23.8	%	16.2	%	16.3	%	19.1	%	19.2	%	20.6	%
Delivered EBIT in million	33		24		54		40		88		67		98		77		87		64		175		130		274
Days sales outstanding (DSO)	123		123														111		111		115		115		124
Latin America
Revenue in million	186		136		198		144		215		162		237		187		384		280		599		442		836
Operating income (EBIT) in million	19		13		20		14		28		21		35		27		38		28		66		48		101
Operating income margin in %	10.0	%	9.9	%	9.9	%	9.9	%	12.9	%	12.8	%	14.9	%	14.7	%	9.9	%	9.9	%	11.0	%	11.0	%	12.1	%
Delivered EBIT in million	19		13		20		14		28		21		35		27		38		27		66		48		101
Days sales outstanding (DSO)	123		123														124		124		123		123		128
Corporate
Revenue in million	10		7		17		13		17		13		22		17		26		20		44		33		67
Operating income (EBIT) in million	(71	)	(67	)	(88	)	(64	)	(92	)	(69	)	(108	)	(86	)	(158	)	(131	)	(250	)	(200	)	(358	)
Delivered EBIT in million	(71	)	(67	)	(88	)	(64	)	(92	)	(69	)	(108	)	(86	)	(158	)	(131	)	(250	)	(200	)	(358	)

	IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)
	FY 2014		Q1 2015		Q1 2015		Q2 2015		Q2 2015		Q3 2015		Q3 2015		Q4 2015		Q4 2015		YTD Q2 2015		YTD Q2 2015		YTD Q3 2015		YTD Q3 2015
Total
Revenue in million	12,145		3,960		3,611		4,199		3,894		4,231		3,900		4,348		4,050		8,159		7,505		12,390		11,405
Operating income (EBIT) in million	1,693		504		453		547		501		614		560		662		615		1,051		954		1,665		1,514
Operating income margin in %	13.9	%	12.7	%	12.5	%	13.0	%	12.9	%	14.5	%	14.4	%	15.2	%	15.2	%	12.9	%	12.7	%	13.4	%	13.3	%
Delivered EBIT in million	1,532		450		404		478		440		530		484		585		545		927		844		1,458		1,328
Days sales outstanding (DSO)	72		71		71														71		71		71		71
Employees (full-time equivalents)	99,895		101,543		101,543														102,893		102,893		102,591		102,591
North America
Revenue in million	8,132		2,771		2,556		2,946		2,761		3,013		2,803		3,084		2,896		5,717		5,317		8,730		8,120
Operating income (EBIT) in million	1,246		340		306		428		392		515		471		514		479		768		698		1,284		1,169
Operating income margin in %	15.3	%	12.3	%	12.0	%	14.5	%	14.2	%	17.1	%	16.8	%	16.7	%	16.6	%	13.4	%	13.1	%	14.7	%	14.4	%
Delivered EBIT in million	1,091		288		259		362		333		435		398		440		412		649		592		1,085		990
Days sales outstanding (DSO)	50		52		52														51		51		52		52
U.S.
Revenue per dialysis treatment			341				346				347				348				344				345
Cost per dialysis treatment			288				286				272				268				287				282
EMEA
Revenue in million	2,313		629		559		668		603		659		593		673		614		1,297		1,162		1,956		1,755
Operating income (EBIT) in million	445		141		126		134		122		130		117		172		157		275		248		405		365
Operating income margin in %	19.3	%	22.5	%	22.5	%	20.1	%	20.3	%	19.7	%	19.8	%	25.5	%	25.5	%	21.2	%	21.4	%	20.7	%	20.8	%
Delivered EBIT in million	444		141		125		133		122		129		116		171		156		274		247		403		364
Days sales outstanding (DSO)	104		110		110														110		110		112		112
Asia-Pacific
Revenue in million	1,021		353		314		376		339		378		340		394		360		729		653		1,107		993
Operating income (EBIT) in million	211		85		75		67		61		68		61		79		73		152		136		219		197
Operating income margin in %	20.6	%	23.9	%	24.0	%	17.8	%	18.0	%	17.9	%	18.0	%	20.0	%	20.1	%	20.8	%	20.9	%	19.8	%	19.9	%
Delivered EBIT in million	206		83		74		65		59		65		59		77		71		148		133		213		192
Days sales outstanding (DSO)	124		112		112														113		113		111		111
Latin America
Revenue in million	629		198		176		203		183		176		158		190		174		401		359		576		517
Operating income (EBIT) in million	76		18		16		16		14		(8	)	(7	)	23		21		34		30		25		23
Operating income margin in %	12.1	%	9.0	%	9.1	%	7.8	%	7.7	%	-4.7	%	-4.7	%	12.0	%	11.9	%	8.4	%	8.4	%	4.4	%	4.4	%
Delivered EBIT in million	76		18		16		16		14		(8	)	(7	)	23		21		34		30		25		22
Days sales outstanding (DSO)	128		133		133														135		135		132		132
Corporate
Revenue in million	50		9		6		6		8		5		6		7		6		15		14		21		20
Operating income (EBIT) in million	(285	)	(80	)	(70	)	(98	)	(88	)	(91	)	(82	)	(126	)	(115	)	(178	)	(158	)	(268	)	(240	)
Delivered EBIT in million	(285	)	(80	)	(70	)	(98	)	(88	)	(91	)	(82	)	(126	)	(115	)	(178	)	(158	)	(268	)	(240	)

	US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)
	FY 2015		FY 2015		Q1 2016		Q1 2016		Q2 2016		Q2 2016		Q3 2016		Q3 2016		YTD Q2 2016		YTD Q2 2016		YTD Q3 2016		YTD Q3 2016
Total
Revenue in million	16,738		15,455		4,205		3,916		4,420		4,026		4,598		4,211		8,626		7,942		13,224		12,153
Operating income (EBIT) in million	2,327		2,129		540		497		641		571		670		611		1,181		1,068		1,851		1,679
Operating income margin in %	13.9	%	13.8	%	12.8	%	12.7	%	14.5	%	14.2	%	14.6	%	14.5	%	13.7	%	13.5	%	14.0	%	13.8	%
Delivered EBIT in million	2,043		1,873		471		435		565		503		597		546		1,036		938		1,634		1,484
Days sales outstanding (DSO)	71		71		74		74										70		70		72		72
Employees (full-time equivalents)	104,033		104,033		104,687		104,687										106,556		106,556		108,851		108,851
North America
Revenue in million	11,813		11,016		3,044		2,862		3,168		2,916		3,300		3,050		6,212		5,778		9,512		8,828
Operating income (EBIT) in million	1,798		1,648		436		402		513		456		536		490		949		858		1,486		1,348
Operating income margin in %	15.2	%	15.0	%	14.3	%	14.0	%	16.2	%	15.7	%	16.2	%	16.1	%	15.3	%	14.9	%	15.6	%	15.3	%
Delivered EBIT in million	1,524		1,402		370		342		439		391		466		427		809		733		1,276		1,159
Days sales outstanding (DSO)	53		53		60		60										54		54		55		55
U.S.
Revenue per dialysis treatment	346				348				352				350				350				350
Cost per dialysis treatment	279				281				282				278				282				281
EMEA
Revenue in million	2,629		2,369		631		572		676		599		675		605		1,307		1,171		1,982		1,776
Operating income (EBIT) in million	577		522		130		118		139		124		125		113		269		242		395		354
Operating income margin in %	21.9	%	22.0	%	20.6	%	20.6	%	20.6	%	20.7	%	18.5	%	18.6	%	20.6	%	20.6	%	19.9	%	19.9	%
Delivered EBIT in million	574		519		129		117		139		123		124		112		267		240		393		352
Days sales outstanding (DSO)	104		104		104		104										105		105		108		108
Asia-Pacific
Revenue in million	1,502		1,353		374		340		397		351		427		383		771		691		1,198		1,074
Operating income (EBIT) in million	298		270		65		59		75		67		85		76		140		126		225		202
Operating income margin in %	19.8	%	19.9	%	17.4	%	17.5	%	18.9	%	19.0	%	19.8	%	19.9	%	18.2	%	18.2	%	18.7	%	18.8	%
Delivered EBIT in million	291		263		63		58		73		65		83		75		137		123		220		198
Days sales outstanding (DSO)	113		113		104		104										103		103		110		110
Latin America
Revenue in million	766		691		153		139		175		155		192		172		328		294		520		466
Operating income (EBIT) in million	48		44		11		10		16		14		20		18		27		24		47		42
Operating income margin in %	6.3	%	6.3	%	7.1	%	7.0	%	9.3	%	9.3	%	10.5	%	10.4	%	8.3	%	8.2	%	9.1	%	9.0	%
Delivered EBIT in million	48		44		11		10		16		14		20		18		27		24		47		42
Days sales outstanding (DSO)	141		141		148		148										147		147		144		144
Corporate
Revenue in million	28		26		3		3		4		5		4		1		8		8		12		9
Operating income (EBIT) in million	(394	)	(355	)	(102	)	(92	)	(102	)	(90	)	(96	)	(86	)	(204	)	(182	)	(302	)	(267	)
Delivered EBIT in million	(394	)	(355	)	(102	)	(92	)	(102	)	(90	)	(96	)	(86	)	(204	)	(182	)	(302	)	(267	)

Key metrics North America segment

in million / percent	US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)
	FY 2014		FY 2014		FY 2014		FY 2015		FY 2015		FY 2015		9M 2016		9M 2016		9M 2016
Care Coordination
Net revenue	1,039		782		804		1,882		1,696		1,798		1,704		1,527		1,615
Operating income (EBIT)	77		58		58		97		88		90		66		59		59
Operating income margin in %	7.4	%	7.4	%	7.2	%	5.2	%	5.2	%	5.0	%	3.9	%	3.9	%	3.6	%
Delivered EBIT	57		43		43		57		52		54		44		39		39
Dialysis
Net revenue	9,461		7,122		7,328		9,931		8,951		9,218		7,808		6,995		7,213
Operating income (EBIT)	1,566		1,179		1,188		1,701		1,532		1,558		1,420		1,272		1,289
Operating income margin in %	16.5	%	16.5	%	16.2	%	17.1	%	17.1	%	16.9	%	18.2	%	18.2	%	17.9	%
Delivered EBIT	1,379		1,038		1,048		1,467		1,322		1,348		1,232		1,104		1,120

Key metrics North America segment

in million / percent	US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)
	Q1 2014		Q1 2014		Q2 2014		Q2 2014		Q3 2014		Q3 2014		Q4 2014		Q4 2014		YTD Q2 2014		YTD Q2 2014		YTD Q3 2014		YTD Q3 2014		FY 2014
Care Coordination
Net revenue	149		110		188		138		307		238		395		318		337		248		644		486		1,039
Operating income (EBIT)	13		9		17		13		17		13		30		23		30		22		47		35		77
Operating income margin in %	8.6	%	8.5	%	9.1	%	9.1	%	5.6	%	5.4	%	7.6	%	7.4	%	8.9	%	8.8	%	7.3	%	7.2	%	7.4	%
Delivered EBIT	10		8		14		10		13		10		19		15		25		18		38		28		57
Dialysis
Net revenue	2,244		1,683		2,333		1,748		2,403		1,863		2,481		2,034		4,577		3,431		6,980		5,294		9,461
Operating income (EBIT)	323		240		384		280		396		299		463		369		706		520		1,102		819		1,566
Operating income margin in %	14.4	%	14.3	%	16.4	%	16.0	%	16.5	%	16.0	%	18.7	%	18.2	%	15.4	%	15.2	%	15.8	%	15.5	%	16.5	%
Delivered EBIT	285		212		341		250		345		260		409		326		626		462	��	970		722		1,379

in million / percent	IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)
	FY 2014		Q1 2015		Q1 2015		Q2 2015		Q2 2015		Q3 2015		Q3 2015		Q4 2015		Q4 2015		YTD Q2 2015		YTD Q2 2015		YTD Q3 2015		YTD Q3 2015
Care Coordination
Net revenue	804		434		413		468		450		480		454		501		481		902		863		1,382		1,317
Operating income (EBIT)	58		15		14		37		33		33		31		13		13		52		47		85		78
Operating income margin in %	7.2	%	3.5	%	3.3	%	7.8	%	7.3	%	6.8	%	6.8	%	2.5	%	2.6	%	5.8	%	5.4	%	6.1	%	5.9	%
Delivered EBIT	43		6		5		24		21		22		22		5		6		30		27		52		48
Dialysis
Net revenue	7,328		2,337		2,143		2,478		2,311		2,533		2,349		2,583		2,415		4,815		4,454		7,348		6,803
Operating income (EBIT)	1,188		325		292		391		359		482		440		501		466		716		651		1,199		1,091
Operating income margin in %	16.2	%	13.9	%	13.6	%	15.8	%	15.6	%	19.1	%	18.7	%	19.4	%	19.3	%	14.9	%	14.6	%	16.3	%	16.0	%
Delivered EBIT	1,048		282		254		338		312		413		376		435		406		619		565		1,033		942

in million / percent	US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)
	FY 2015		FY 2015		Q1 2016		Q1 2016		Q2 2016		Q2 2016		Q3 2016		Q3 2016		YTD Q2 2016		YTD Q2 2016		YTD Q3 2016		YTD Q3 2016
Care Coordination
Net revenue	1,882		1,798		522		499		564		528		618		588		1,086		1,027		1,704		1,615
Operating income (EBIT)	97		90		10		11		25		17		31		30		35		28		66		59
Operating income margin in %	5.2	%	5.0	%	2.0	%	2.2	%	4.4	%	3.3	%	5.0	%	5.1	%	3.2	%	2.8	%	3.9	%	3.6	%
Delivered EBIT	57		54		2		3		17		10		26		26		18		13		44		39
Dialysis
Net revenue	9,931		9,218		2,522		2,363		2,604		2,388		2,682		2,462		5,126		4,751		7,808		7,213
Operating income (EBIT)	1,701		1,558		426		391		488		439		505		460		914		830		1,420		1,289
Operating income margin in %	17.1	%	16.9	%	16.9	%	16.5	%	18.7	%	18.4	%	18.8	%	18.7	%	17.8	%	17.5	%	18.2	%	17.9	%
Delivered EBIT	1,467		1,348		368		339		422		381		440		401		791		720		1,232		1,120

Balance sheet	US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)
in million, except debt/EBITDA ratio	December 31		December 31		December 31		December 31		December 31		December 31		December 31		December 31		December 31		December 31		December 31		December 31		September 30		September 30		September 30
	2012 (1) (2)		2012		2012 (3) (4)		2013 (1) (2)		2013		2013 (3) (4)		2014 (1) (2)		2014		2014 (3) (4)		2015(1)		2015		2015 (4)		2016		2016		2016
	(audited)		(audited)		(audited)		(audited)		(audited)		(audited)		(audited)		(audited)		(audited)		(audited)		(audited)		(audited)		(unaudited)		(unaudited)		(unaudited)
Assets
Current assets	5,853		4,436		4,402		6,001		4,351		4,323		6,473		5,331		5,291		6,768		6,217		6,172		7,218		6,468		6,418
Goodwill and Intangible assets	12,132		9,195		9,195		12,416		9,003		9,001		13,951		11,491		11,486		13,863		12,734		12,724		14,307		12,818		12,809
Other non-current assets	4,013		3,041		3,138		4,382		3,178		3,195		4,746		3,909		3,896		4,734		4,347		4,350		5,133		4,599		4,607
Total assets	21,998		16,672		16,735		22,799		16,532		16,519		25,170		20,731		20,673		25,365		23,298		23,246		26,658		23,885		23,834
Liabilities and equity
Current liabilities	3,140		2,380		2,486		3,520		2,552		2,713		3,442		2,835		3,027		4,149		3,811		4,139		5,254		4,707		5,099
Long-term liabilities	9,128		6,917		7,129		9,146		6,632		6,815		10,875		8,957		9,258		9,692		8,901		9,301		8,943		8,014		8,498
Noncontrolling interests subject to put provisions and other temporary equity	523		397		0		648		470		0		825		679		0		1,028		945		0		1,223		1,095		0
Total equity	9,207		6,978		7,120		9,485		6,878		6,991		10,028		8,260		8,388		10,496		9,641		9,806		11,238		10,069		10,237
Total liabilities and equity	21,998		16,672		16,735		22,799		16,532		16,519		25,170		20,731		20,673		25,365		23,298		23,246		26,658		23,885		23,834
Equity/assets ratio	42	%	42	%	43	%	42	%	42	%	42	%	40	%	40	%	41	%	41	%	41	%	42	%	42	%	42	%	43	%
Debt
Short-term debt	118		89		89		97		70		77		133		110		112		109		100		101		721		646		647
Short-term debt from related parties	4		3		3		62		45		45		5		4		4		19		18		18		99		88		88
Current portion of long-term debt and capital lease obligations	335		254		254		511		371		371		314		258		258		664		610		610		891		799		799
Long-term debt and capital lease obligations, less current portion	7,709		5,843		5,843		7,682		5,570		5,570		9,014		7,425		7,425		7,854		7,214		7,214		7,174		6,428		6,428
Long-term debt from related parties	56		43		43		0		0		0		0		0		0				0		0		0		0		0
Total debt	8,222		6,232		6,232		8,352		6,056		6,063		9,466		7,797		7,799		8,646		7,942		7,943		8,885		7,961		7,962
Debt/EBITDA ratio	2.8		2.8		2.8		2.8		2.8		2.9		3.0		3.0		3.1		2.8		2.8		2.7		2.6		2.6		2.6

(1) In accordance with ASU 2015-17 (Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes) deferred taxes previously recorded in current assets and liabilities have been reclassified to noncurrent assets and liabilities. Current assets were reduced by $268 M, $279 M, $245 M, $216 M as per December 31, 2012, 2013, 2014 and 2015 respectively. Current liabilities were reduced by $30 M, $34 M, $35 M, $36 M as per December 31, 2012, 2013, 2014 and 2015 respectively. As a result of deferred tax netting, non-current assets and liabilities were then adjusted in the amount of $251 M, $256 M, $211 M, $168 M as per December 31, 2012, 2013, 2014 and 2015 respectively .

(2)  Under US GAAP debt issuance costs have been reclassified from current assets and other non-current assets to long-term liabilities in the amount of  $77 M, $65 M and $66 M as per December 31, 2012, 2013 and 2014 respectively to conform to the current year´s presentation.

(3) In oder to conform with current year’s presentation, debt issuance costs under IFRS have been reclassified from current portion of long-term debt and capital lease obligation into long-term debt and capital lease obligations, less current portion in the amount of €5 M, €5 M and €5 M as per December 31, 2012, 2013 and 2014 respectively. Current liabilities and long-term liabilities were adjusted accordingly.

(4) In order to conform with current year’s presentation, deferred tax netting under IFRS has been adjusted as per December 31, 2012, 2013, 2014 and 2015. As a result non-current assets and liabilities were reduced in the amount of €182 M, €185 M, €174 M and €154 M as per December 31, 2012, 2013, 2014 and 2015 respectively.

Cash flow statement

in million/percent	US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)
	FY 2012		FY 2012		FY 2012		FY 2013		FY 2013		FY 2013		FY 2014		FY 2014
Operating activities
Net income	1,328		1,033		1,034		1,255		945		920		1,260		947
Depreciation / amortization	602		469		471		648		488		490		699		526
Investment gain	-140		-109		-109		—		—		—		—		—
Change in working capital and other non-cash items	249		194		191		132		99		122		(98	)	(72	)
Net cash provided by operating activities	2,039		1,587		1,587		2,035		1,532		1,532		1,861		1,401
In percent of revenue	14.8	%	14.8	%	14.5	%	13.9	%	13.9	%	13.7	%	11.8	%	11.8	%
Investing activities
Purchases of property, plant and equipment	(675	)	(526	)	(526	)	(748	)	(563	)	(563	)	(932	)	(701	)
Proceeds from sale of property, plant and equipment	9		8		8		20		15		15		12		8
Capital expenditures, net	(666	)	(518	)	(518	)	(728	)	(548	)	(548	)	(920	)	(693	)
Free cash flow	1,373		1,069		1,069		1,307		984		984		941		708
In percent of revenue	10.0	%	10.0	%	9.8	%	8.9	%	8.9	%	8.8	%	5.9	%	5.9	%
Acquisitions and investments, net of cash acquired, and purchases of intangible assets	(1,879	)	(1,403	)	(1,402	)	(496	)	(373	)	(373	)	(1,779	)	(1,339	)
Proceeds from divestitures	264		205		205		18		14		14		9		7
Acquisitions and investments, net of divestitures	(1,615	)	(1,198	)	(1,197	)	(478	)	(359	)	(359	)	(1,770	)	(1,332	)
Free cash flow after investing activities	(242	)	(129	)	(128	)	829		625		625		(829	)	(624	)

in million/percent	IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)		US-GAAP (USD)		US-GAAP (EUR)		IFRS (EUR)
	FY 2014		FY 2015		FY 2015		FY 2015		9M 2016		9M 2016		9M 2016
Operating activities
Net income	942		1,313		1,184		1,211		1,072		961		976
Depreciation / amortization	528		717		647		648		573		513		513
Investment gain	—		—		—		—		—		—		—
Change in working capital and other non-cash items	(115	)	(70	)	(64	)	(92	)	(349	)	(313	)	(329	)
Net cash provided by operating activities	1,355		1,960		1,767		1,767		1,296		1,161		1,160
In percent of revenue	11.2	%	11.7	%	11.7	%	11.4	%	9.8	%	9.8	%	9.5	%
Investing activities
Purchases of property, plant and equipment	(701	)	(953	)	(859	)	(859	)	(748	)	(670	)	(670	)
Proceeds from sale of property, plant and equipment	8		18		16		16		14		12		12
Capital expenditures, net	(693	)	(935	)	(843	)	(843	)	(734	)	(658	)	(658	)
Free cash flow	662		1,025		924		924		562		503		502
In percent of revenue	5.5	%	6.1	%	6.1	%	6.0	%	4.3	%	4.3	%	4.1	%
Acquisitions and investments, net of cash acquired, and purchases of intangible assets	(1,293	)	(317	)	(286	)	(286	)	(387	)	(346	)	(346	)
Proceeds from divestitures	7		251		227		227		193		173		173
Acquisitions and investments, net of divestitures	(1,286	)	(66	)	(59	)	(59	)	(194	)	(173	)	(173	)
Free cash flow after investing activities	(624	)	959		865		865		368		330		329

in million/percent	US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)
	Q1 2014		Q1 2014		Q2 2014		Q2 2014		Q3 2014		Q3 2014		Q4 2014		Q4 2014		YTD Q2 2014		YTD Q2 2014		YTD Q3 2014		YTD Q3 2014
Net cash provided by operating activities	112		82		449		282		712		530		588		461		562		364		1,274		894
In percent of revenue	3.2	%	3.1	%	11.7	%	9.9	%	17.3	%	17.0	%	13.6	%	13.3	%	7.6	%	6.6	%	11.1	%	10.3	%
Free cash flow	(85	)	(62	)	231		123		488		362		306		239		147		61		635		423
In percent of revenue	-2.4	%	-2.3	%	6.0	%	4.3	%	11.9	%	11.7	%	7.1	%	7.0	%	2.0	%	1.1	%	5.5	%	4.9	%
Capital expenditures, net	(197	)	(144	)	(218	)	(159	)	(224	)	(168	)	(282	)	(222	)	(415	)	(303	)	(639	)	(471	)
Acquisitions and investments, net of divestitures	(135	)	(98	)	(297	)	(170	)	(613	)	(458	)	(725	)	(560	)	(432	)	(268	)	(1,045	)	(726	)

in million/percent	US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)
	FY 2014		FY 2014		Q1 2015		Q1 2015		Q2 2015		Q2 2015		Q3 2015		Q3 2015		Q4 2015		Q4 2015		YTD Q2 2015		YTD Q2 2015
Net cash provided by operating activities	1,861		1,355		447		397		385		349		579		521		548		500		832		746
In percent of revenue	11.8	%	11.2	%	11.3	%	11.0	%	9.2	%	9.0	%	13.7	%	13.4	%	12.6	%	12.3	%	10.2	%	9.9	%
Free cash flow	941		662		250		222		171		155		355		319		249		228		421		377
In percent of revenue	5.9	%	5.5	%	6.3	%	6.1	%	4.1	%	4.0	%	8.4	%	8.2	%	5.7	%	5.6	%	5.2	%	5.0	%
Capital expenditures, net	(920	)	(693	)	(197	)	(175	)	(214	)	(194	)	(224	)	(202	)	(299	)	(272	)	(411	)	(369	)
Acquisitions and investments, net of divestitures	(1,770	)	(1,286	)	(11	)	(10	)	(55	)	(49	)	(57	)	(51	)	58		51		(66	)	(59	)

in million/percent	US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)		US-GAAP (USD)		IFRS (EUR)
	YTD Q3 2015		YTD Q3 2015		FY 2015		FY 2015		Q1 2016		Q1 2016		Q2 2016		Q2 2016		Q3 2016		Q3 2016		YTD Q2 2016		YTD Q2 2016		YTD Q3 2016		YTD Q3 2016
Net cash provided by operating activities	1,412		1,267		1,960		1,767		180		163		678		604		439		393		857		767		1,296		1,160
In percent of revenue	11.4	%	11.1	%	11.7	%	11.4	%	4.3	%	4.2	%	15.3	%	15.0	%	9.5	%	9.3	%	9.9	%	9.7	%	9.8	%	9.5	%
Free cash flow	776		696		1,025		924		(66	)	(60	)	426		381		203		181		359		321		562		502
In percent of revenue	6.3	%	6.1	%	6.1	%	6.0	%	-1.6	%	-1.5	%	9.6	%	9.5	%	4.4	%	4.3	%	4.2	%	4.0	%	4.3	%	4.1	%
Capital expenditures, net	(636	)	(571	)	(935	)	(843	)	(246	)	(223	)	(252	)	(223	)	(236	)	(212	)	(498	)	(446	)	(734	)	(658	)
Acquisitions and investments, net of divestitures	(124	)	(110	)	(66	)	(59	)	(91	)	(83	)	(67	)	(58	)	(37	)	(32	)	(157	)	(141	)	(194	)	(173	)