The following companies, which have been consolidated in these financial statements, have opted for exemption under Section 264 (3) of the German Commercial Code:
- Merck Pharma GmbH, Darmstadt
- Chemische Fabrik Lehrte Dr. Andreas Kossel GmbH, Lehrte
- Merck Selbstmedikation GmbH, Darmstadt
- Serono GmbH, Darmstadt