Group Management Report Corporate Governance Environment, Safety, and Corporate Social Responsibility Consolidated Financial Statements 75 Consolidated Financial Statements Management Board Responsibility Statement Independent Auditors’ Report ALTANA Group Consolidated Income Statement ALTANA Group Consolidated Statement of Comprehensive Income ALTANA Group Consolidated Statement of Financial Position ALTANA Group Consolidated Statement of Changes in Shareholders’ Equity ALTANA Group Consolidated Statement of Cash Flows Notes to Consolidated Financial Statements 1. Basis of Presentation 2. Significant Accounting Policies 3. Business Combinations and Disposals 4. Net Sales 5. Cost of Sales 6. Selling and Distribution Expenses 7. Other Operating Income 8. Other Operating Expenses 9. Financial Income 10. Financial Expenses 11. Income Taxes 12. Other Information on the Income Statement 13. Intangible Assets 14. Property, Plant and Equipment 15. Long-term Investments 16. Investments in Associated Companies 76 77 78 79 80 82 84 86 86 86 96 97 97 98 98 99 99 100 100 102 103 106 108 109 110 111 112 112 112 114 116 117 122 123 123 136 137 137 139 139 139 139 140 141 141 17. Inventories 18. Trade Accounts Receivable 19. Marketable Securities 20. Other Assets 21. Shareholders’ Equity 22. Employee Incentive Plans 23. Debt 24. Employee Benefit Obligations 25. Other Provisions 26. Other Liabilities 27. Additional Disclosures for Financial Instruments 28. Commitments and Contingencies 29. Related Party Transactions 30. Compensation of the Supervisory Board and Management Board 31. Fees Paid to the Auditor 32. Litigation 33. Subsequent Events 34. Additional Information Supervisory Board of ALTANA AG Supervisory Board Committees Management Board of ALTANA AG
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