[48] Executive Board and Supervisory Board compensation Audited

The compensation of the Executive Board of Merck KGaA is largely paid by the general partner, E. Merck KG, and recorded as an expense in its income statement. For January to December 2009, fixed salaries of € 3.5 million (2008: € 2.4 million) and variable compensation of € 4.0 million (2008: € 9.9 million) were recorded for Members of the Executive Board of Merck KGaA. Variable compensation is in principle based on the three-year rolling average of profit after tax of the E. Merck Group. Furthermore, additions to pension provisions of E. Merck KG include current service costs of € 1.6 million (2008: € 2.0 million) for members of the Executive Board of Merck KGaA.

Subject to the approval of the Annual General Meeting on the proposed distribution of a dividend of € 1.00 per share, the compensation of the Supervisory Board amounting to € 435 thousand (2008: € 586 thousand) consists of a fixed portion of € 123 thousand (2008: € 116 thousand) and a variable portion of € 312 thousand (2008: € 470 thousand).