The objectives of this new study were (1) to update and enhance 2007 ENTRED study figures with data obtained in recent years up to 2010 including the period of launch of new antidiabetic oral treatment (DPP4 inhibitors and GLP1 analogs); (2) to estimate the diabetes-attributable annual expenditures based on a comparison vs. matched individuals without diabetes; (3) to compare annual expenditures per patient between treatment stages and according to renal function status (RFS) and to identify the main cost components driving differences between stages and according to RFS. This evidence concerns the gene GCG and diabetes mellitus.