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Index
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36
Notes to the consolidated income statement
Audited
[22]
Sales
[23] Royalty, license and commission income
[24] Cost of
sales
[25] Marketing and selling expenses
[26] Royalty, license and commission expenses
[27] Administration expenses
[28] Other operating expenses and income
[29] One-time items
[30] Research and development
[31] Amortization of intangible assets
[32] Investment result
[33] Financial result
[34] Income tax
[35] Non-controlling interest
[36] Earnings per share
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Glossary
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To our Shareholders
Business Development 2008-2012
Group Management Report
Merck at a glance
Our divisions
Merck Serono
Consumer Health
Performance Materials
Merck Millipore
Company strategy
Economic Situation
Financial Position and Results of Operations
Business development
Expenses
Result
Quarterly performance 2012
Merck Serono
Business development
Regions
Major products
Therapeutic areas
Consumer Health
Business development
Regions
Brands
Performance Materials
Business development
Regions
Merck Millipore
Business development
Regions
Business units
Corporate and Other
Risk Report
Business-related risks
Report on Expected Developments
Sector
Forecast for sales and operating result
Merck Serono
Consumer Health
Performance Materials
Merck Millipore
Summary
Corporate Governance
Report of the Supervisory Board
Financial Statements
Income Statement
Notes
Scope of consolidation
Changes in the scope of consolidation
Accounting policies
Accounting and measurement principles
Consolidation methods
Recognition of sales and other revenue
Financial instruments: Principles
Notes to the consolidated income statement
Sales
Cost of sales
Marketing and selling expenses
One-time items
Notes to the balance sheet
Current financial assets
Trade accounts payable
Segment reporting
Information by division/country and region
Segment reporting
Other disclosures
Derivative financial instruments
Personnel expenses/Headcount
Material costs
The road to tomorrow
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