As an international company that is listed on the New York Stock Exchange (NYSE) and on other stock exchanges throughout the world, Fresenius Medical Care is subject to the provisions of the Sarbanes-Oxley Act enacted in the U.S. in July 2002.

The Sarbanes-Oxley Act is designed to restore investor confidence in the U.S. stock markets. Besides enhancing management and Audit Committee responsibilities, the Act tightens the accuracy and completeness requirements for corporate financial disclosures and further extends disclosure and audit obligations. Fresenius Medical Care appreciates that, with respect to non-U.S. companies, the rules promulgated under the Act by the U.S. Securities and Exchange Commission take into account applicable home country corporate governance rules and practices.