ALTANA

Basis of Presentation

The consolidated financial statements of ALTANA AG and its subsidiaries (the ”Company” or ”ALTANA”) are prepared in accordance with International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB) as endorsed by the EU, and in accordance with section 315a of the German Commercial Code (HGB). The consolidated financial statements were authorized for issue by the Management Board on February 19, 2016 and were approved by the Supervisory Board in the Supervisory Board meeting on March 17, 2016.

ALTANA AG is incorporated as a stock corporation (“Aktiengesellschaft”) under thelaws of the Federal Republic of Germany, located in Wesel, Germany, and registered in the Commercial Register of the district court in Duisburg under HRB 19496.

All amounts are reported in thousands of Euro if not stated otherwise.