Fresenius Medical Care AG & Co. KGaA (FMS) 6-K Ad-hoc announcement according to Art. 17 (1) MAR

Exhibit 99.3

Fresenius Medical Care AG & Co. KGaA

COMPLETE OVERVIEW OF THE RESULTS FOR THE FOURTH QUARTER

AND FULL YEAR 2017

February 26, 2018

Investor Relations

phone: +49 6172 609 2525

email: ir@fmc-ag.com

Content:

Statement of earnings	page 2
Segment information	page 3
Balance sheet	page 4
Cash flow	page 5
Revenue development	page 6
Key metrics	page 7
Quality data	page 8
Reconciliation	page 9
Reconciliation one time IFRS	page 10
Basis for targets 2018	page 11
Remarks	page 12

Disclaimer

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

Statement of earnings

	Three months ended December 31										Twelve months ended December 31
in € million, except share data, audited	2017			2016			Change		Change at cc		2017			2016			Change		Change at cc
Health Care Services	3,581			3,596			-0.4	%	8.0	%	14,532			13,506			7.6	%	9.8	%
Health Care Products	848			821			3.2	%	8.1	%	3,252			3,064			6.1	%	7.4	%
Total revenue	4,429			4,417			0.3	%	8.1	%	17,784			16,570			7.3	%	9.3	%
Costs of revenue	2,936			2,864			2.5	%	10.7	%	11,780			10,954			7.5	%	9.6	%
Gross profit	1,493			1,553			-3.9	%	3.1	%	6,004			5,616			6.9	%	8.8	%
Selling, general and administrative	954			788			21.0	%	28.5	%	3,578			3,119			14.7	%	16.5	%
Research and development	36			39			-8.1	%	-5.3	%	131			147			-10.8	%	-10.1	%
Income from equity method investees	(16		)	(4		)	310.1	%	315.6	%	(67		)	(59		)	14.6	%	14.9	%
Operating income (EBIT)	519			730			-28.9	%	-22.2	%	2,362			2,409			-1.9	%	0.1	%
Interest income	(8		)	(8		)	4.0	%	5.0	%	(43		)	(42		)	2.7	%	2.0	%
Interest expense	88			98			-10.4	%	-4.3	%	397			408			-2.8	%	-1.5	%
Interest expense, net	80			90			-11.6	%	-5.1	%	354			366			-3.4	%	-1.9	%
Income before taxes	439			640			-31.3	%	-24.7	%	2,008			2,043			-1.7	%	0.5	%
Income tax expense	(30		)	196			n.a.		n.a.		454			623			-27.1	%	-25.7	%
Net income	469			444			5.6	%	13.2	%	1,554			1,420			9.5	%	11.9	%
Less: Net income attributable to noncontrolling interests	75			81			-7.5	%	-0.2	%	274			276			-0.5	%	1.5	%
Net income attributable to shareholders of FMC AG & Co. KGaA	394			363			8.5	%	16.3	%	1,280			1,144			11.9	%	14.4	%
Operating income (EBIT)	519			730			-28.9	%	-22.2	%	2,362			2,409			-1.9	%	0.1	%
Depreciation and amortization	182			188			-3.4	%	2.9	%	736			701			4.8	%	6.3	%
EBITDA	701			918			-23.6	%	-17.1	%	3,098			3,110			-0.4	%	1.5	%
EBITDA margin	15.8		%	20.8		%					17.4		%	18.8		%
Weighted average number of shares	306,908,491			306,181,415							306,563,400			305,748,381
Basic earnings per share	€	1.28		€	1.19		8.2	%	15.9	%	€	4.17		€	3.74		11.6	%	14.1	%
Basic earnings per ADS	€	0.64		€	0.60		8.2	%	15.9	%	€	2.09		€	1.87		11.6	%	14.1	%
In percent of revenue
Costs of revenue	66.3		%	64.8		%					66.2		%	66.1		%
Gross profit	33.7		%	35.2		%					33.8		%	33.9		%
Operating income (EBIT)	11.7		%	16.5		%					13.3		%	14.5		%
Net income attributable to shareholders of FMC AG & Co. KGaA	8.9		%	8.2		%					7.2		%	6.9		%

2

Segment information

	Three months ended December 31								Twelve months ended December 31
audited	2017		2016		Change		Change at cc		2017		2016		Change		Change at cc
Total
Revenue in € million	4,429		4,417		0.3	%	8.1	%	17,784		16,570		7.3	%	9.3	%
Operating income (EBIT) in € million	519		730		-28.9	%	-22.2	%	2,362		2,409		-1.9	%	0.1	%
Operating income margin in %	11.7	%	16.5	%					13.3	%	14.5	%
Delivered EBIT in € million	444		649		-31.5	%	-25.0	%	2,088		2,133		-2.1	%	-0.1	%
Days sales outstanding (DSO)									67		70
Employees (full-time equivalents)									114,000		109,319
North America
Revenue in € million	3,164		3,202		-1.2	%	7.7	%	12,879		12,030		7.1	%	9.3	%
Operating income (EBIT) in € million	608		588		3.4	%	10.8	%	2,086		1,936		7.8	%	9.9	%
Operating income margin in %	19.2	%	18.4	%					16.2	%	16.1	%
Delivered EBIT in € million	536		510		5.1	%	12.5	%	1,823		1,669		9.2	%	11.3	%
Days sales outstanding (DSO)									52		54
U.S.
Revenue per dialysis treatment in US$1	352		356		-1.1	%	n.a.		353		351		0.4	%	n.a.
Cost per dialysis treatment in US$	276		269		2.8	%	n.a.		283		278		2.0	%	n.a.
EMEA
Revenue in € million	660		633		4.2	%	5.6	%	2,547		2,409		5.7	%	6.1	%
Operating income (EBIT) in € million	110		120		-8.3	%	-7.5	%	444		474		-6.5	%	-6.1	%
Operating income margin in %	16.7	%	19.0	%					17.4	%	19.7	%
Delivered EBIT in € million	109		119		-8.4	%	-7.6	%	440		471		-6.6	%	-6.3	%
Days sales outstanding (DSO)									103		101
Asia-Pacific
Revenue in € million	418		400		4.3	%	11.7	%	1,623		1,474		10.1	%	12.6	%
Operating income (EBIT) in € million	76		87		-12.9	%	-7.9	%	313		289		8.2	%	10.2	%
Operating income margin in %	18.2	%	21.8	%					19.3	%	19.6	%
Delivered EBIT in € million	74		85		-13.2	%	-8.2	%	306		283		7.9	%	10.0	%
Days sales outstanding (DSO)									97		105
Latin America
Revenue in € million	185		177		4.1	%	15.6	%	720		643		11.9	%	14.8	%
Operating income (EBIT) in € million	14		17		-20.4	%	-11.9	%	58		59		-1.4	%	3.4	%
Operating income margin in %	7.4	%	9.7	%					8.1	%	9.2	%
Delivered EBIT in € million	14		17		-20.4	%	-11.9	%	58		59		-1.4	%	3.4	%
Days sales outstanding (DSO)									128		143
Corporate
Revenue in € million	2		5		4.2	%	4.7	%	15		14		13.4	%	13.5	%
Operating income (EBIT) in € million	(289	)	(82	)	248.1	%	250.2	%	(539	)	(349	)	53.9	%	54.5	%
Delivered EBIT in € million	(289	)	(82	)	247.6	%	249.7	%	(539	)	(349	)	53.8	%	54.3	%

1 Excl. the effects from the VA Agreement, incl. VA agreement revenue per dialysis treatment was $352 for the three months and $356 for the twelve months ended December 31, 2017.

3

Balance sheet

	December 31		December 31
in € million, except net leverage ratio	2017		2016
	(audited)		(audited)
Assets
Current assets	6,374		6,884
Goodwill and intangible assets	12,787		13,759
Other non-current assets	4,864		4,861
Total assets	24,025		25,504
Liabilities and equity
Current liabilities	5,300		5,299
Non-current liabilities	7,897		9,154
Total equity	10,828		11,051
Total liabilities and equity	24,025		25,504
Equity/assets ratio	45	%	43	%
Debt
Short-term debt	760		572
Short-term debt from related parties	9		3
Current portion of long-term debt and capital lease obligations	884		724
Long-term debt and capital lease obligations, less current portion	5,795		6,833
Total debt	7,448		8,132
Cash and cash equivalents	978		709
Total net debt	6,470		7,423
Annualized EBITDA1
Operating income (EBIT)	2,372		2,398
Depreciation and amortization	731		710
Non-cash charges	51		65
Annualized EBITDA	3,154		3,173
Net leverage ratio	2.1		2.3

1 EBITDA: including largest acquisitions and divestitures.

4

Cash flow statement

	Three months ended December 31				Twelve months ended December 31
in € million, audited	2017		2016		2017		2016
Operating activities
Net income	469		444		1,554		1,420
Depreciation / amortization	182		188		736		701
Change in working capital and other non-cash items	(123	)	140		(98	)	(189	)
Net cash provided by operating activities	528		772		2,192		1,932
In percent of revenue	11.9	%	17.5	%	12.3	%	11.7	%
Investing activities
Purchases of property, plant and equipment	(312	)	(261	)	(944	)	(931	)
Proceeds from sale of property, plant and equipment	85		4		103		16
Capital expenditures, net	(227	)	(257	)	(841	)	(915	)
Free cash flow	301		515		1,351		1,017
In percent of revenue	6.8	%	11.7	%	7.6	%	6.1	%
Acquisitions and investments, net of cash acquired, and purchases of intangible assets	(138	)	(175	)	(566	)	(522	)
Proceeds from divestitures	385		17		415		191
Acquisitions and investments, net of divestitures	247		(158	)	(151	)	(331	)
Free cash flow after investing activities	548		357		1,200		686

5

Revenue development

in € million, audited	2017	2016	Change		Change at cc		Organic growth		Same market treatment growth1
Three months ended December 31
Total revenue	4,429	4,417	0.3	%	8.1	%	5.6	%
Health Care Services	3,581	3,596	-0.4	%	8.0	%	5.2	%	2.7	%
Thereof Dialysis Care revenue	2,809	2,972	-5.5	%	2.5	%	1.2	%	2.7	%
Thereof Care Coordination revenue	772	624	23.6	%	34.2	%	24.9	%
Health Care Products	848	821	3.2	%	8.1	%	7.3	%
North America	3,164	3,202	-1.2	%	7.7	%	5.3	%
Health Care Services	2,950	2,990	-1.3	%	7.5	%	5.0	%	2.5	%2
Thereof Dialysis Care revenue	2,235	2,366	-5.5	%	3.1	%	1.4	%	2.5	%2
Thereof Care Coordination revenue	715	624	14.5	%	24.4	%	19.1	%
Health Care Products	214	212	0.7	%	9.4	%	9.7	%
EMEA	660	633	4.2	%	5.6	%	3.8	%
Health Care Services	312	303	3.1	%	4.3	%	2.6	%	4.3
Health Care Products	348	330	5.2	%	6.7	%	4.9	%
Thereof Dialysis Products	328	317	3.4	%	5.0	%	5.5	%
Thereof Non-Dialysis Products	20	13	47.8	%	47.9	%	-9.7	%
Asia-Pacific	418	400	4.3	%	11.7	%	6.3	%
Health Care Services	191	177	7.9	%	17.5	%	5.3	%	2.3	%
Thereof Dialysis Care revenue	134	177	-24.5	%	-17.1	%	-15.4	%	2.3	%
Thereof Care Coordination revenue	57	—	n.a.		n.a.
Health Care Products	227	223	1.4	%	7.2	%	7.0	%
Latin America	185	177	4.1	%	15.6	%	17.5	%
Health Care Services	128	126	2.1	%	15.8	%	18.6	%	3.3	%
Health Care Products	57	51	9.2	%	15.1	%	14.9	%
Corporate	2	5	4.2	%	4.7	%
Twelve months ended December 31
Total revenue	17,784	16,570	7.3	%	9.3	%	6.6	%
Health Care Services	14,532	13,506	7.6	%	9.8	%	6.6	%	2.7	%
Thereof Dialysis Care revenue	11,555	11,267	2.6	%	4.6	%	2.8	%	2.7	%
Thereof Care Coordination revenue	2,977	2,239	32.9	%	35.7	%	25.9	%
Health Care Products	3,252	3,064	6.1	%	7.4	%	6.5	%
North America	12,879	12,030	7.1	%	9.3	%	6.6	%
Health Care Services	12,036	11,214	7.3	%	9.5	%	6.7	%	2.8	%2
Thereof Dialysis Care revenue	9,227	8,975	2.8	%	4.9	%	3.2	%	2.8	%2
Thereof Care Coordination revenue	2,809	2,239	25.4	%	28.0	%	21.2	%
Health Care Products	843	816	3.2	%	5.4	%	5.5	%
EMEA	2,547	2,409	5.7	%	6.1	%	3.4	%
Health Care Services	1,237	1,169	5.8	%	5.6	%	2.4	%	3.5	%
Health Care Products	1,310	1,240	5.6	%	6.5	%	4.4	%
Thereof Dialysis Products	1,231	1,191	3.4	%	4.3	%	4.7	%
Thereof Non-Dialysis Products	79	49	59.4	%	59.4	%	-3.5	%
Asia-Pacific	1,623	1,474	10.1	%	12.6	%	7.7	%
Health Care Services	744	659	12.9	%	16.1	%	5.2	%	3.3	%
Thereof Dialysis Care revenue	576	659	-12.6	%	-10.2	%	-11.4	%	3.3	%
Thereof Care Coordination revenue	168	—	n.a.		n.a.
Health Care Products	879	815	7.9	%	9.7	%	9.6	%
Latin America	720	643	11.9	%	14.8	%	15.0	%
Health Care Services	515	464	11.0	%	16.2	%	16.3	%	1.5	%
Health Care Products	205	179	14.1	%	11.3	%	11.7	%
Corporate	15	14	13.4	%	13.5	%

1 same market treatment  growth = organic growth less price effects.

2 U.S. (excl. Mexico), same market treatment growth North America: 2.3% for the three months and 2.5% for the twelve months ended December 31, 2017, respectively.

6

Key metrics North America segment

	Three months ended December 31								Twelve months ended December 31
audited	2017		2016		Change		Change at cc		2017		2016		Change		Change at cc
Dialysis
Revenue in € million	2,449		2,578		-5.0	%	3.6	%	10,070		9,791		2.9	%	5.0	%
Operating income (EBIT) in € million	519		593		-12.5	%	-5.7	%	1,942		1,882		3.2	%	5.2	%
Operating income margin in %	21.2	%	23.0	%					19.3	%	19.2	%
Delivered EBIT in € million	457		518		-11.9	%	-5.1	%	1,713		1,639		4.5	%	6.5	%
Care Coordination
Revenue in € million	715		624		14.5	%	24.4	%	2,809		2,239		25.4	%	28.0	%
Operating income (EBIT) in € million	89		(5	)	-1,919.9	%	-1,982.2	%	144		54		167.5	%	173.0	%
Operating income margin in %	12.5	%	-0.8	%					5.1	%	2.4	%
Delivered EBIT in € million	79		(8	)	-1,046.4	%	-1,074.2	%	110		30		263.8	%	271.3	%

Key metrics Care Coordination

	Twelve months ended December 31
audited	2017	2016	Change		Change at cc
North America
Member months under medical cost management1	604,244	387,244	56.0	%
Medical cost under management (in € million)1	3,994	2,542	57.1	%	60.3	%
Care Coordination patient encounters1	6,934,300	5,539,703	25.2	%

1 The metrics may be understated due to a physician mapping issue related to the BPCI program within a CMS system which has not yet been resolved. Additionally, data presented for the BPCI and ESCO metrics are subject to finalization by CMS, which may result in changes from previously reported metrics.

Key metrics Dialysis Care Services

	Twelve months ended December 31, 2017
audited	Clinics	Growth in %		De novos	Patients	Growth in %		Treatments	Growth in %
Total	3,752	4	%	109	320,960	4	%	48,269,144	4	%
North America	2,393	4	%	60	197,356	4	%	29,804,196	3	%
EMEA	746	5	%	22	62,490	5	%	9,350,024	5	%
Asia-Pacific	381	2	%	26	29,739	1	%	4,249,878	6	%
Latin America	232	0	%	1	31,375	3	%	4,865,046	2	%

7

Quality data1

	North America		EMEA		Latin America		Asia-Pacific
% of patients	Q4 2017	Q4 2016	Q4 2017	Q4 2016	Q4 2017	Q4 2016	Q4 2017	Q4 2016
Kt/v > 1.2	98	98	95	96	93	91	96	97
Hemoglobin = 10-12 g/dl	73	73	79	78	52	52	58	60
Calcium = 8.4-10.2 mg/dl	85	84	76	76	77	79	75	75
Albumin > 3.5 g/dl	79	78	87	91	90	91	88	89
Phosphate < 5.5 mg/dl	63	64	79	77	76	77	70	72
Patients without catheter (after 90 days)	83	84	80	81	81	82	88	91
in days:
Days in hospital per patient year	10.1	10.0	7.5	9.4	4.1	3.8	3.8	4.4

1 cf. Annual Report 2017, Section “Non-Financial Group Report”.

8

Reconciliation of non-IFRS financial measures to the most directly comparable IFRS financial measures

	Three months ended December 31				Twelve months ended December 31
in € million, audited	2017		2016		2017		2016
Delivered EBIT reconciliation
Total
Operating income (EBIT)	519		730		2,362		2,409
less noncontrolling interests	(75	)	(81	)	(274	)	(276	)
Delivered EBIT	444		649		2,088		2,133
North America
Operating income (EBIT)	608		588		2,086		1,936
less noncontrolling interests	(72	)	(78	)	(263	)	(267	)
Delivered EBIT	536		510		1,823		1,669
Dialysis
Operating income (EBIT)	519		593		1,942		1,882
less noncontrolling interests	(62	)	(75	)	(229	)	(243	)
Delivered EBIT	457		518		1,713		1,639
Care Coordination
Operating income (EBIT)	89		(5	)	144		54
less noncontrolling interests	(10	)	(3	)	(34	)	(24	)
Delivered EBIT	79		(8	)	110		30
EMEA
Operating income (EBIT)	110		120		444		474
less noncontrolling interests	(1	)	(1	)	(4	)	(3	)
Delivered EBIT	109		119		440		471
Asia-Pacific
Operating income (EBIT)	76		87		313		289
less noncontrolling interests	(2	)	(2	)	(7	)	(6	)
Delivered EBIT	74		85		306		283
Dialysis
Operating income (EBIT)	65		87		286		289
less noncontrolling interests	(2	)	(2	)	(6	)	(6	)
Delivered EBIT	63		85		280		283
Care Coordination
Operating income (EBIT)	11		—		27		—
less noncontrolling interests	0		—		(1	)	—
Delivered EBIT	11		—		26		—
Latin America
Operating income (EBIT)	14		17		58		59
less noncontrolling interests	0		0		0		0
Delivered EBIT	14		17		58		59
Corporate
Operating income (EBIT)	(289	)	(82	)	(539	)	(349	)
less noncontrolling interests	0		0		0		0
Delivered EBIT	(289	)	(82	)	(539	)	(349	)
Reconciliation of net cash provided by operating activities to EBITDA1
Total EBITDA					3,098		3,110
Interest expense, net					(354	)	(366	)
Income tax expense					(454	)	(623	)
Change in working capital and other non-cash items					(98	)	(189	)
Net cash provided by operating activities					2,192		1,932

1 EBITDA is the basis for determining compliance with certain covenants in Fresenius Medical Care’s long-term debt instruments.

9

Reconciliation of non-IFRS financial measures to the most directly comparable IFRS  financial measures

	Three months ended December 31				Twelve months ended December 31
in € million, audited	2017		2016		2017		2016
Operating performance excluding special items
Revenue
Total
Revenue	4,429		4,417		17,784		16,570
VA Agreement1	1				(94	)
Revenue excluding special items	4,430		4,417		17,690		16,570
Health Care Sevices revenue	3,581		3,596		14,532		13,506
VA Agreement	1				(94	)
Health Care Services revenue excluding special items	3,582		3,596		14,438		13,506
North America
Revenue	3,164		3,202		12,879		12,030
VA Agreement	1				(94	)
Revenue excluding special items	3,165		3,202		12,785		12,030
Health Care Sevices revenue	2,950		2,990		12,036		11,214
VA Agreement	1				(94	)
Health Care Services revenue excluding special items	2,951		2,990		11,942		11,214
Dialysis Care Services revenue	2,235		2,366		9,227		8,975
VA Agreement	1				(94	)
Dialysis Care Services revenue excluding special items	2,236		2,366		9,133		8,975
Operating income (EBIT)
Total
Operating income (EBIT)	519		730		2,362		2,409
VA Agreement	1				(87	)
Natural Disaster Costs2	6				18
FCPA related charge3	200				200
Operating income (EBIT) excluding special items	726		730		2,493		2,409
North America
Operating income (EBIT)	608		588		2,086		1,936
VA Agreement	1				(94	)
Natural Disaster Costs	6				18
Operating income (EBIT) excluding special items	615		588		2,010		1,936
Dialysis operating income (EBIT)	519		593		1,942		1,882
VA Agreement	1				(94	)
Natural Disaster Costs	6				17
Dialysis operating income (EBIT) excluding special items	526		593		1,865		1,882
Care Coordination operating income (EBIT)	89		(5	)	144		54
Natural Disaster Costs	0				1
Care Coordination operating income (EBIT) excluding special items	89		(5	)	145		54
Corporate
Operating income (EBIT)	(289	)	(82	)	(539	)	(349	)
VA Agreement					7
FCPA related charge	200				200
Operating income (EBIT) excluding special items	(89	)	(82	)	(332	)	(349	)
Net income4	394		363		1,280		1,144
VA Agreement	1				(51	)
Natural Disaster Costs	3				11
FCPA related charge	200				200
U.S. Tax Reform5	(236	)			(236	)
Net income excluding special items	362		363		1,204		1,144

1 VA Agreement = Agreement with the United States Departments of Veterans Affairs and Justice

2  Natural Disaster Costs = three hurricanes and an earthquake

3 FCPA related charge = charges related to ongoing FCPA investigations

4 Attributable to shareholders of FMC AG & Co. KGaA

5 U.S. Tax Reform: remeasurement of deferred tax balances as a result of U.S. tax reform              

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Basis for Targets 2018

in € million, audited Operating performance adjusted for the effect of IFRS 15 implementation	Twelve months ended December 31 2017
Revenue	17,784
Effects from IFRS 15 implementation	(486	)
Revenue adjusted for the effect of IFRS 15 implementation (basis for target 2018)	17,298
Net income1 (basis for target 2018)	1,280
including special items:	76
VA Agreement2	51
Natural Disaster Costs3	(11	)
FCPA related charge4	(200	)
U.S. Tax Reform5	236

1 Attributable to shareholders of FMC AG & Co. KGaA

2 VA Agreement: Agreement with the United States Departments of Veterans Affairs and Justice

3 Natural Disaster Costs: three hurricanes and an earthquake

4 FCPA related charge = charges related to ongoing FCPA investigations

5 U.S. Tax Reform: remeasurement of deferred tax balances as a result of U.S. tax reform

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Remarks

cc = Constant Currency. Changes in revenue, operating income, net income attributable to shareholders of FMC-AG & Co. KGaA and other items include the impact of changes in foreign currency exchange rates. We use the non-IFRS financial measure at Constant Exchange Rates or Constant Currency to show changes in our revenue, operating income, net income attributable to shareholders of FMC-AG & Co. KGaA and other items without giving effect to period-to-period currency fluctuations. Under IFRS, amounts received in local (non-euro) currency are translated into euro at the average exchange rate for the period presented. Once we translate the local currency for the Constant Currency, we then calculate the change, as a percentage, of the current period using the prior period exchange rates versus the prior period. This resulting percentage is a non-IFRS measure referring to a change as a percentage at Constant Currency.

We believe that the non-IFRS financial measure Constant Currency is useful to investors, lenders, and other creditors because such information enables them to gauge the impact of currency fluctuations on a company’s revenue, operating income, net income attributable to shareholders of FMC-AG & Co. KGaA and other items from period to period. However, we also believe that the usefulness of data on Constant Currency period-over-period changes is subject to limitations, particularly if the currency effects that are eliminated constitute a significant element of our revenue, operating income, net income attributable to shareholders of FMC-AG & Co. KGaA or other items and significantly impact our performance. We therefore limit our use of Constant Currency period-over-period changes to a measure for the impact of currency fluctuations on the translation of local currency into euro. We do not evaluate our results and performance without considering both Constant Currency period-over-period changes in non-IFRS revenue, operating income, net income attributable to shareholders of FMC-AG & Co. KGaA and other items and changes in revenue, operating income, net income attributable to shareholders of FMC-AG & Co. KGaA and other items prepared in accordance with IFRS. We caution the readers of this report to follow a similar approach by considering data on Constant Currency period-over-period changes only in addition to, and not as a substitute for or superior to, changes in revenue, operating income, net income attributable to shareholders of FMC-AG & Co. KGaA and other items  prepared in accordance with IFRS. We present the growth rate derived from IFRS measures next to the growth rate derived from non-IFRS measures such as revenue, operating income, net income attributable to shareholders of FMC-AG & Co. KGaA and other items. As the reconciliation is inherent in the disclosure, we believe that a separate reconciliation would not provide any additional benefit.

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