FGF23 and diabetes mellitus: To analyze the variables that influence the level of OGN, a model of multiple linear regression analysis was performed including the variables associated with OGN in the previously performed bivariate analysis (age, sex, iPTH, FGF-23, and eGFR) in addition to the diabetes duration, insulin treatment, UACR, presence of osteoporosis, and presence of CVD as independent variables.