Compliance Standards: Financial Reporting
54Fresenius Medical Care North America Code of Business Conduct PolicyFresenius Medical Care will comply with all finan-cial Reporting rules and regulations that apply toits business. The Company s external Financial Reporting is gov-erned by numerous laws and regulations (the Accounting and Financial Reporting Rules ), includingthe Securities Exchange Act of 1934. These rulesrequire that the Company keep Financial records thatfairly and accurately reflect the Financial condition ofFresenius. Since the shares of Fresenius Medical Care AG andits North American subsidiary (Fresenius Medical CareHoldings, Inc.) are registered with the Securities andExchange Commission (the SEC ), the Accountingand Financial Reporting Rules also require Freseniusto file certain Financial and other reports with the SEC,and require these reports to fairly and accuratelyreflect the Financial condition of Fresenius.
The Company’s external financial reporting is gov-erned by numerous laws and regulations (the “Accounting and Financial Reporting Rules”), including the Securities Exchange Act of 1934. These rules ... AG’s Financial Statements. Compliance Standards: Financial Reporting.
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