Annual Report 2013
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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] Research and development costs
  • [30] Amortization of intangible assets
  • [31] Financial result
  • [32] Income tax
  • [33] Non-controlling interest
  • [34] Earnings per share
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Imprint, © Merck KGaA, Darmstadt, Germany, Last Update 2014/03/06
  • Transformation on track
    • Letter from Karl-Ludwig Kley
  • Group Management Report
    • Fundamental Information about the Group
      • Divisions
        • Merck Serono
        • Performance Materials
      • Objectives and strategies
        • Principles and Group strategy
        • Business strategies of the divisions
        • Strategic financial and dividend policy
      • Internal management system
        • Capital Market-Related Parameters
      • Research and Development
        • Merck Serono
          • Merck Serono pipeline
      • Merck Shares
        • Share data
        • Shareholder
    • Report on Economic Position
      • Macroeconomic environment
      • Course of business and economic position
        • Expenses
        • Result
      • Merck Serono
        • Regions
        • Major products
      • Consumer Health
        • Business development
        • Regions
      • Performance Materials
        • Business development
        • Regions
      • Merck Millipore
        • Regions
        • Business units
    • Report on Risks and Opportunities
      • Business-related risks and opportunities
      • Financial risks and opportunities
    • Report on Expected Developments
      • Merck Serono
      • Consumer Health
    • Capital and shares
  • Corporate Governance
    • Statement on Corporate Governance
      • Merck KGaA
      • Compensation report
        • Executive Board
        • Supervisory Board
        • Ownership of shares
    • Corporate Governance Practices
      • Principles
    • Procedures of the corporate bodies
      • Supervisory Board
    • Report of the Supervisory Board
    • Objectives of the Supervisory Board
  • Financial Statements
    • Income Statement
    • Comprehensive Income
    • Balance Sheet
    • Cash Flow Statement
    • Changes in Net Equity
  • Notes
    • Scope of consolidation
      • Changes in the scope of consolidation
      • Acquisitions and divestments
    • Accounting policies
      • Management judgments and sources of estimation uncertainty
      • Consolidation methods
      • Recognition of sales and other revenue
      • Property, plant and equipment
    • Notes to the consolidated income statement
      • Earnings per share
    • Notes to the balance sheet
      • Provisions
      • Equity
    • Other disclosures
      • Management of financial risks
      • Other financial obligations
      • Executive Board and Supervisory Board compensation
      • List of shareholdings
  • Business Development 2009-2013
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