EDGAR Pro
About EDGAR Online | Login



The following is an excerpt from a 20-F SEC Filing, filed by ALTANA AKTIENGESELLSCHAFT on 3/30/2006.

Jump to : 


  
						

ITEM 4: INFORMATION ON THE COMPANY
Introduction We are a globally operating company that develops, manufactures and markets innovative pharmaceutical and chemical products for a range of targeted, highly specialized applications. In 2005, we reported net sales of € 3,272 million, 82% of which were generated outside of our home market Germany, and operating income of € 676 million.
In each of the last five years, we were able to significantly increase our revenues and operating income, although the growth rate has flattened in recent years. Much of this development has been driven by Pantoprazole, our main therapeutic, which we offer for the treatment of reflux disease as well as gastric and duodenal ulcers, but increasingly also from growth of our chemicals business. We expect further growth of our Pantoprazole sales but, given the market position that Pantoprazole has achieved to date, we expect this growth to slow in the coming years. The following table provides a breakdown of our net sales and shows our operating income for the three years ended December 31, 2005:
Results of Operations

2003 2004 2005 CAGR(1)

(€ in millions, except %) (%)

Net sales
Pharmaceuticals 1,980 2,109 2,365 8.3 Chemicals 755 854 907 6.6

Total 2,735 2,963 3,272 7.8

Operating income 558 (2) 604 (2) 676 7.9 As % of net sales 20.4 (2) 20.4 (2) 20.7

(1) The Compound Annual Growth Rate ("CAGR") measures the average annual growth of a line item over the period for which data is shown in the table.

(2) 2003 and 2004 figures have been adjusted to reflect the retroactive application of IFRS 2. For further details see Note 2 to our consolidated financial statements as of and for the year ended December 31, 2005.

For a description of our principal capital expenditures over the last three years, see "Item 5: Operating and Financial Review and Prospects - Liquidity and Capital Resources".
Our pharmaceuticals division is committed to developing innovative therapeutics for the global pharmaceuticals markets with a strategic focus on unmet medical needs in the gastrointestinal and respiratory areas. Our pharmaceuticals business is currently mainly driven by Pantoprazole. We market Pantoprazole in virtually all regions of the world with the exception of Japan. The main markets for the drug are the United States and Europe. Pantoprazole has been chiefly responsible for the growth of our pharmaceuticals division in recent periods, and we expect that it will continue to be a key revenue driver in the coming year.
In addition, after successfully completing the Mutual Recognition Procedure ("MRP") in most European countries, we started marketing Ciclesonide, an innovative product for the treatment of asthma, as a metered dose inhaler ("MDI") device under the brand name Alvesco®. We initially launched this product in two European markets, Germany and the United Kingdom. As of mid-March 2006, we had received regulatory approval for Ciclesonide in 35 countries and had launched it in 17 countries. In October 2004, our collaborative partner in the United States, Sanofi-Aventis S.A. ("Sanofi-Aventis"), received an "approvable letter" for Ciclesonide from the FDA.

- 19 -


Table of Contents

We are also developing Roflumilast, a drug candidate for the treatment of asthma and chronic obstructive pulmonary diseases ("COPD") which we intend to market under the brand name Daxas®. Following the termination of our cooperation with Pfizer, Inc. ("Pfizer") and withdrawing our European Marketing Authorization Application (MAA) with respect to Roflumilast in 2005, we are conducting further clinical studies to obtain more data. The submission of a new MAA will be pursued if we view the clinical data obtained in the ongoing clinical trials as sufficiently strong for this purpose.
In addition to our portfolio of prescription therapeutics, we offer imaging reagents and an assortment of over-the-counter ("OTC") drugs, which are drugs that are available to patients without prescription.
Our chemicals division offers a portfolio of innovative high quality specialty chemicals, including additives and measuring instruments, metallic effect pigments and printing inks, coatings and sealing compounds, and electrical insulation coatings for use in a wide range of downstream applications. In light of the highly application-specific nature of the specialty chemicals that we offer, we maintain close contact with our customers and constantly aim to develop, manufacture and market products that respond to their specific requirements. We believe that our customer-oriented approach has enabled us to achieve leading positions in the selected markets that we serve as well as revenue growth and margins above the average of our peers.
At December 31, 2005, we had operating subsidiaries in over 25 countries, which marketed our products on a worldwide basis. At that date we employed almost 13,300 people, of whom 18% worked in research and development. We believe that our commitment to the international expansion of our business and to R&D will enable us to capture future growth opportunities in the pharmaceuticals and specialty chemicals industries in our various targeted markets.
We are incorporated as a stock corporation under the laws of the Federal Republic of Germany and began operations as a separate legal entity in 1977 following our spin-off by VARTA AG. The legal name of our company is ALTANA Aktiengesellschaft. Our principal executive offices are located at Am Pilgerrain 15, D-61352 Bad Homburg v.d. Höhe, Germany, and our telephone number is ++49 (0) 6172-1712-0.

Strategy
Our group mission, which serves as a guiding principle for both our divisions, is to increase our value through sustained profitable growth by developing, manufacturing and marketing innovative products in selected high-margin areas and expanding our operations internationally. We are committed to fully exploiting the opportunities of emerging technologies by investing a substantial amount of our annual earnings in R&D and to enlarging our presence in all important international markets, particularly the United States and Asia.
We measure our success in creating value by reference to sustained levels of growth in earnings, annual dividends and market capitalization. To focus our efforts on these criteria, we have sought to align the interests of our management and employees with those of our shareholders by implementing stock-based compensation programs. Accordingly, we operate annual stock option plans that are open to our management board, senior executives and other key and high-potential employees. We also offer an annual share ownership plan for those of our employees who are not eligible to participate in our stock option plans. For more information on these plans, see "Item 6: Directors, Senior Management and Employees - Share Ownership - Stock Option Plans" and "- Item 6: Directors, Senior Management and Employees - Share Ownership - ALTANA Investment Program." In 2005, we announced our intention to dissolve our present group structure and to achieve an independent operation of our two divisions in the course of 2006. With respect to our pharmaceuticals division we are analyzing potential strategic partnerships with the aim to examine various options for the long-term future development of our pharmaceuticals business. We also intend to pursue the independent operation of our chemicals business as a listed company. No final decision regarding these projects has yet been made.
In addition to our overall group strategy, we have also formulated more detailed strategies for each of our two divisions.

- 20 -


Table of Contents

In our pharmaceuticals division, our strategy is to:
• Develop innovative therapeutics in high-growth areas. To capitalize on opportunities in the worldwide pharmaceuticals markets, we concentrate our efforts on the discovery and development of innovative therapeutics in those areas that we believe offer the highest growth potential. Our current focus is on expanding our successful gastrointestinal franchise by exploiting the expertise that we have gained through the development of Pantoprazole, while strengthening our respiratory franchise. To this end, we are actively developing next-generation therapeutics for the treatment of ulcers and acid reflux disease, including Soraprazan, which is a potassium competitive acid blocker in Phase II clinical development. We have launched a metered dose inhaler ("MDI") application of Ciclesonide, an innovative drug for the treatment of asthma, under the brand name Alvesco® in 17 markets, including Germany, the United Kingdom, The Netherlands, Brazil, Australia and other countries, and are in the process of obtaining more clinical data regarding an innovative drug for the treatment of asthma and COPD, Roflumilast, which we intend to market under the brand name Daxas®, provided we manage to obtain regulatory approval. Our medium- to long-term goal is to supplement our existing franchises by entering the oncology market, which we expect will grow substantially in the future.

• Expand our business internationally, particularly in the United States, to capture growth opportunities in the global pharmaceuticals markets. International markets already account for more than 80% of the net sales of our pharmaceuticals division. We consider the further internationalization of our business a key element of our growth strategy. The strong market position of Pantoprazole in the United States has enabled us to achieve substantial sales increases over the past years. In 2005, our U.S. pharmaceutical sales amounted to € 651 million, representing 27.5% of the total net sales of our pharmaceuticals division in this period. To solidify and expand our position in this and other important international markets, we aim to increase our visibility by entering into co-promotion arrangements with partners that have established marketing and sales organizations and by exploiting the launch of our pipeline drugs to gradually expand our own sales and marketing organizations for innovative pharmaceuticals in the United States and other overseas markets. In addition, we plan to create and expand our own research, clinical development and regulatory affairs facilities in overseas locations, especially in the United States and Japan.

• Focus on R&D. We believe that the foundation of our long-term growth strategy is our continued emphasis on R&D with a special focus on therapeutics, the strategic core of our pharmaceuticals business. In addition, we intend to expand the depth and scope of our R&D activities by entering into strategic collaborations with third parties active in biotechnology and molecular science with a view to enhancing our R&D efforts in the areas of genomics and proteomics. To fully exploit the fruits of our research, we complement our own efforts by entering into co-development arrangements with third parties. We also develop drugs on the basis of technologies licensed from third parties. See "Pharmaceuticals - Research and Development - R&D strategy" for more information on our R&D strategy.

In our chemicals division, we seek to:
• Market comprehensive customer-oriented solutions. In our chemicals business, we provide our customers with comprehensive solutions that combine specialized chemical products with technical advice and assistance regarding their adaptation and integration into our customers' manufacturing processes. To this end, we typically market our products on a decentralized basis and maintain customer service facilities in proximity to our customers' premises. We believe that this strategy enables us to add substantial value to our customers' products and their manufacturing efforts. Our customer-driven philosophy has enabled us to achieve leading positions in terms of innovation, quality and service in a number of selected markets. In addition, because our customers pay us primarily for the performance of our products, rather than the chemical substances of which they

- 21 -


Table of Contents

consist, we believe that our ability to offer comprehensive solutions has allowed us to attain higher profit margins than many of our peers.

• Maintain an innovative portfolio of technologically superior products. We believe that our focus on developing innovative products has earned us an industry-wide reputation as a supplier of technologically advanced specialty chemicals. We intend to build upon this reputation by continuing to spend substantial resources on R&D. To ensure that our R&D efforts are at all times geared towards improving the performance of our products, all our R&D projects are carried out in close cooperation with our sales and service organization. This approach, which we believe distinguishes us from our competitors, enables us to collaborate with our customers and to constantly adapt the focus of our efforts in response to their needs.

• Focus on selected markets. We seek to achieve a leading position in each of our targeted markets through innovation, quality and service. A key element of our strategy is to focus on markets that are too small to form a core business of our larger competitors and yet too complex to be serviced by smaller companies, which typically have insufficient resources to meet the market's expectations in terms of R&D and international scope. In selecting markets to enter, we aim to maintain a strategic portfolio of downstream markets that allows us to supply a wide array of complementary industries. We believe that this approach enables us to diversify our risk by reducing our exposure to the business cycles of individual markets. In line with this strategy, we have divested almost all of our industrial coatings business, which did not meet our criteria with respect to innovation and high demand for technical support, and have decided to focus increasingly on solutions for flexible packaging within our Coatings & Sealants business.

• Supplement organic growth with acquisitions of selected targets. In furtherance of our strategic goal to maintain and expand our leading position in selected markets of the specialty chemicals industry, we have historically relied on a combination of organic growth and selective acquisitions, and we intend to continue to pursue this strategy in the future. In selecting acquisition targets, we focus on the potential for synergies, the availability of experienced and competent management and the willingness and ability of the target to accept our corporate culture and our focus on serving our customers. In the fourth quarter of 2005, we acquired ECKART GmbH & Co. KG (the "ECKART Group"), a leading supplier of metallic effect pigments, which now represents our Effect Pigments business. In the fourth quarter of 2005, we also acquired Kelstar International Inc. ("Kelstar International"), a company active in the market of packaging coatings, particularly in the United States.

Pharmaceuticals Overview
We develop, manufacture and market a wide range of pharmaceutical products, with a focus on innovative therapeutics. In addition, we offer imaging reagents and OTC drugs. We benefit from an extensive product portfolio, with particular strengths in the area of gastrointestinal therapies, and market our pharmaceuticals internationally, mainly in the United States, Germany and other countries in Europe, as well as in Latin America. The strength of our portfolio has enabled our pharmaceuticals division to increase its net sales substantially in recent years.

- 22 -


Table of Contents

In 2005, our pharmaceuticals division generated net sales of € 2,365 million, an increase of 12.1% compared with 2004. The chart below provides a breakdown of our pharmaceuticals net sales by geographic region for the three years ended December 31, 2005:
Pharmaceutical Net Sales by Geographic Region
[[Image Removed: (BAR CHART)]] A substantial portion of our growth is attributable to the successful marketing of Pantoprazole in all key markets for branded proton pump inhibitors ("PPIs") with the exception of Japan. While we have experienced strong double digit growth in the European markets, growth in North America has recently slowed down due to increased competition in the U.S. market, including from generics and OTC products. We expect that the proportion of our net sales accounted for by sales to Europe and North America will continue to increase in future years due to the continued commercialization of Pantoprazole and the introduction of new pharmaceuticals, such as Ciclesonide, an MDI version of which we are marketing in 17 markets (as of mid-March 2006), including Germany, the United Kingdom, The Netherlands, Brazil, Australia and other countries. This trend may, however, be less pronounced than it has been in the past. The increase in net sales in Latin America in 2005 was due primarily to growing sales of Pantoprazole and Neosaldina®.
As a result of the international dimension of our business, our results of operations are materially affected by exchange rate fluctuations in any given period, especially by changes in the exchange rate between the euro on the one hand, and the U.S. dollar and currencies linked to the U.S. dollar on the other hand. See "Item 3: Key Information - Risk Factors - Risks Related to each of our Businesses" and "Item 11: Quantitative and Qualitative Disclosure About Market Risk" for more information on our exchange rate exposure.
In 2005, our pharmaceuticals division comprised three principal business areas:
• Therapeutics, comprising prescription drugs for gastrointestinal and respiratory indications as well as a variety of other therapeutics;

• OTC, comprising drugs, tonics, vitamins and medical accessories that patients may purchase over-the-counter without the need to obtain a prescription; and

• Imaging, comprising diagnostic reagents, such as contrast media, for in vivo applications.

In addition, we generate limited revenues from other sources, mainly from contract manufacturing on behalf of third parties.

- 23 -


Table of Contents

The following chart provides a breakdown of our pharmaceutical net sales by business area for the three years ended December 31, 2005:
Pharmaceutical Net Sales by Business Area
[[Image Removed: (BAR CHART)]] The growth of our pharmaceuticals division is driven primarily by our therapeutics business and especially by our acid suppressant Pantoprazole, which due to increased sales in most European countries (including Germany) continued to be the primary growth driver for the division, accounting for 57.6% of its net sales in 2005.
Products
Therapeutics
Overview. In our therapeutics business, we develop, manufacture and market prescription drugs, commonly referred to as ethical therapeutics, primarily for gastrointestinal and respiratory indications. In addition, we market therapeutics for cardiovascular and a variety of other indications. In 2005, our therapeutics business generated net sales of € 2,071 million.
The following table shows a breakdown of our therapeutics net sales by franchise for the three years ended December 31, 2005:

Therapeutics Net Sales by Franchise

2003 2004 2005

(€ in millions)
Gastrointestinal 1,241 1,367 1,536 Respiratory 59 59 69 Other 424 413 466

Total 1,724 1,839 2,071

In the medium- to long-term, we intend to expand our therapeutics business by entering the oncology market. We have already commenced basic research related to oncology and entered into a number of collaborations with biotech companies through which we seek to enhance our R&D expertise in this area. See "- Research and Development - R&D strategy" for more information on our R&D strategy.

- 24 -


Table of Contents

Gastrointestinal franchise. In our gastrointestinal franchise, we market drugs for the treatment of diseases affecting the human esophagus, stomach and intestine. In 2005, our gastrointestinal business achieved net sales of € 1,536 million.
The most important product in our gastrointestinal portfolio is our patent-protected therapeutic Pantoprazole. In 2005, Pantoprazole accounted for net sales of € 1,361 million, or 88.6%, of the revenues of our gastrointestinal franchise.
Pantoprazole is an acid suppressant drug that belongs to the family of so-called proton pump inhibitors ("PPIs"). Over the past decade, the worldwide market for PPIs has experienced rapid growth, and the number of PPIs and their labeled indications has expanded. Doctors typically use Pantoprazole for the short- and long-term treatment of patients with gastroesophageal reflux disease ("GERD"), a chronic condition caused by the reflux of stomach acid into the esophagus. Medscape estimates that more than 40% of adults experience GERD symptoms at least twice a week. If left untreated, esophageal damage caused by GERD can lead to even more serious complications, including a precancerous condition known as Barrett's esophagus and esophageal cancer. Pantoprazole blocks the enzyme responsible for producing acid in the gastric mucosa, thereby restricting the flow of acid into the stomach. Pantoprazole has also received approval in the United States and Europe for the long-term treatment of GERD and recently in some European countries for the "on demand" treatment of GERD. These developments have expanded its use. In addition, Pantoprazole has also received regulatory approval in many countries outside the United States for the treatment of gastric and duodenal ulcers as well as the prevention of ulcers caused by non-steroidal anti-inflammatory drugs ("NSAIDs"). Ulcers result from the digestive action of the gastric juice on the mucous membrane when the latter is rendered susceptible to its action, for example, by certain drugs or local factors, including the Helicobacter pylori infection. Helicobacter pylori is the bacterium chiefly responsible for peptic ulcers. In addition, Pantoprazole has received approval in the United States, Europe and various other countries for application in an intravenous formulation. Pantoprazole intravenous has important therapeutic benefits for the treatment of patients who are unable to receive a PPI by other routes and who need an intravenous ("IV") agent for the short term. In some countries, we also offer Pantoprazole in combination with two antibiotics for the eradication of Helicobacter pylori.
We believe that Pantoprazole enjoys therapeutic advantages vis-à-vis its competitors. First, clinical studies we have conducted on Pantoprazole suggest that Pantoprazole has less clinically relevant potential for metabolic interaction with other drugs. This feature distinguishes Pantoprazole from competing PPIs. Our studies have also shown that Pantoprazole has a higher bioavailability than other PPIs. Bioavailability is a measure for the degree and rate at which a substance is absorbed into the body.
Pantoprazole enjoyed substance patent protection in Europe until June 2005 and enjoys protection based on supplementary protection certificates ("SPCs") in a majority of European countries until May 2009 and enjoys patent protection in the United States until July 2010 with a possible further expansion of six months in the United States due to a pediatric indication. In 2004, a third party submitted an Abbreviated New Drug Application ("ANDA") for approval of a generic version of Pantoprazole challenging our Pantoprazole substance patent to the U.S. Food and Drug Administration ("FDA"). In response to this patent challenge, we filed a patent infringement suit against the applicant in the United States in May 2004. We are confident that our U.S. patent relating to Pantoprazole is valid and enforceable and of sufficient scope and strength to prevent the company that submitted the ANDA or any other third party from manufacturing and distributing Pantoprazole-based generics during the remaining life of this patent. In 2004, we also received notices regarding two ANDAs challenging our Pantoprazole oral formulation patent. Because the earliest date that patent infringement with respect to any of our formulation patents for Pantoprazole could pose a threat to our business is 2010 (until which date we believe we will continue to enjoy protection under our substance patent), we decided not to take any immediate steps with regard to these two ANDAs. At the beginning of March 2005, we received a notification from one of the challengers of our Pantoprazole oral formulation patent, informing us about an amendment of the ANDA to include a paragraph IV certification relating to our Pantoprazole substance patent. In view of this amended ANDA, we filed a patent infringement suit against the applicant in April 2005. At the end of May 2005, we received an additional notice on another ANDA challenging our Pantoprazole oral formulation patent. As in the case of former challenges of our oral

- 25 -


Table of Contents

formulation patent, we decided not to take any immediate action with regard to this new ANDA. At the end of June 2005, we received an additional notice regarding an ANDA for our Pantoprazole IV formulation patent, again challenging our Pantoprazole substance patent and additionally alleging non-infringement of our Pantoprazole IV formulation patent listed in the "Orange Book". In view of this new ANDA, we filed a complaint in the U.S. Federal District Court for the District of New Jersey on August 5, 2005. In this complaint we claim infringement of our substance patent, but in line with the attacks on our oral formulation patents, do not claim that our IV formulation patent has been infringed. For additional information, see "- Intellectual Property", "- Regulation - United States", "Legal Proceedings" and "Item 3: Key Information - Risk Factors - Risks Related to our Pharmaceuticals Business".
We have offered Pantoprazole in our home market, Germany, under the name Pantozol®, since 1994 and in the United States, under the name Protonix®, since 2000. As a result, we currently offer the drug in virtually all regions of the world with the exception of Japan. According to our internal records and data provided to us by our co-marketing partners, co-promotion partners and licensees, global market sales of Pantoprazole amounted to € 2,768 million in 2005. Market sales include our own direct sales to the market as well as the sales of our licensees and co-marketing and co-promotion partners. See "- Sales and Marketing" for a description of our sales and marketing organization.
Pantoprazole has experienced rapid growth in almost every market in which it has been launched, although the growth rates have tended to flatten over the years, as Pantoprazole has achieved an established market position. Based on data available to us, total market sales of Pantoprazole in 2005 totaled € 1,531 million in North America, € 292 million in Germany, € 757 million in Europe excluding Germany, € 52 million in Latin America, and € 136 million elsewhere. These figures yield total market sales of Pantoprazole of € 2,768 million in 2005, compared with € 2,481 million in 2004 and € 2,350 million in 2003. The growth in total market sales of Pantoprazole in each of the three years reflects the strong growth in demand for this product in many regions of the world, including the U.S. market.
Our launch of Pantoprazole in the United States benefited from our marketing collaboration with Wyeth Pharmaceuticals, the pharmaceuticals division of Wyeth, Inc. ("Wyeth"). According to IMS Health, as of the week ending February 24, 2006, Pantoprazole's share of new U.S. prescriptions for PPIs was 19.7%, while our total prescription share amounted to 19.8%.
We expect Pantoprazole to continue to be a key revenue driver for our business for at least the next several years, although we expect the growth rate to flatten given that the drug has already achieved a substantial position in all markets in which it has been launched and as a result of the impact of increasing competition. Pantoprazole faces competition from various other branded PPIs, including Takeda Pharmaceutical Company Limited's ("Takeda") Lansoprazole and AstraZeneca's Esomeprazole. If our competitors continue to invest heavily in marketing these products, the ability of Pantoprazole to capture market share or maintain its current market share could be adversely affected. In addition, Pantoprazole faces increasing competition from generic PPIs, in particular generic PPIs based on a substance called Omeprazole. A variety of companies, including Schwarz Pharma AG ("Schwarz Pharma"), Mylan Laboratories Inc. ("Mylan"), Novartis AG ("Novartis"), TEVA Pharmaceutical USA, Inc. ("TEVA") and Torpharm Inc. ("Torpharm"), are marketing Omeprazole-based generics in Europe and the United States at prices that tend to be lower than the price of Pantoprazole and other branded PPIs. Further competition may result from the launch of generic versions of PPI molecules other than Omeprazole once the relevant patents have expired. In addition, Pantoprazole competes with OTC PPIs. Unlike Pantoprazole, these PPIs are available to patients without a prescription. Various Omeprazole-based OTC PPIs have been launched in the United States and several European countries and are being marketed with increasing success. While generic and OTC PPIs have so far had a limited impact on the market for branded PPIs, including Pantoprazole, in Europe and the United States, we have started to experience stronger pricing pressure in the U.S. market.
Factors that we believe should limit Pantoprazole's ongoing exposure to competition include Wyeth's branding experience, which we believe should enable us to continue to convey the therapeutic benefits of Pantoprazole to the market, and the pricing of Pantoprazole at a substantial discount to other PPIs, including AstraZeneca plc's ("AstraZeneca") Esomeprazole. However, there can be no assurance that we will be able

- 26 -


Table of Contents

to raise or maintain Pantoprazole's market share in future periods. See "Item 3:
Key Information - Risk Factors - Risks Related to our Pharmaceuticals Business" and "- Competition" for more information on the competitors of Pantoprazole.
Our continued commitment to the development of innovative gastrointestinal therapeutics has yielded Soraprazan, a potential next-generation drug for indications similar to those of Pantoprazole. Soraprazan is currently in Phase II clinical development. See "- Research and Development - Pipeline" for more information on Soraprazan and its therapeutic profile and on our R&D efforts in the area of gastrointestinal therapeutics generally.
Respiratory franchise. In our respiratory franchise, we offer drugs to treat chronic obstructive lung diseases, such as asthma and chronic obstructive pulmonary disease ("COPD"), and respiratory infections. Asthma is a chronic inflammation of the airways, often of allergic origin, that is marked by continuous labored breathing accompanied by wheezing, breathlessness, a sense of constriction in the chest, and often by attacks of coughing or gasping. According to the Global Initiative for Asthma ("GINA"), more than 300 million people worldwide suffer from asthma. The prevalence of asthma is increasing by approximately 50% every decade, and worldwide deaths from asthma total more than 180,000 annually. COPD is a pulmonary disease that is characterized by chronic, typically irreversible airway obstruction resulting in a slowed rate of exhalation. The airflow limitation is typically associated with an abnormal inflammatory response of the lungs to noxious particles or gases. COPD is often, though not always, caused by smoking. Over time, greater airway damage occurs, and patients eventually die due to lung failure. COPD affects 600 million people worldwide and deaths total more than 2.75 million people each year, according to estimates by the World Health Organization. Our respiratory business generated net sales of € 69 million in 2005. We expect the sales of our respiratory business to show above average growth in the next years.
Currently, the principal drug of our respiratory franchise is theophyllin, which we market under the brand names Euphyllin®/Euphylong®. Theophyllin is used for the treatment of asthma and COPD.
As of mid-March 2006 we had received approval for another respiratory drug, Ciclesonide, in 35 countries and launched the MDI application of Ciclesonide under the brand name Alvesco® in 17 markets, including Germany, the United Kingdom, The Netherlands, Brazil, Australia and other countries. In February 2006, the indication of Alvesco® has been extended to treat mild to severe persistent asthma in adolescent patients aged 12 and older. The United Kingdom was the MRP reference member state for marketing approval across a number of EU countries. We intend to obtain approvals in the remaining European countries based on the MRP as soon as practicable. For more information on the MRP see "- Regulation - European Union". Starting in 2002, we filed applications for regulatory approval of Ciclesonide in many other countries, including in the United States at the end of 2003. Our collaborative partner in Japan, Teijin Ltd., filed for regulatory approval of Ciclesonide in January 2004. In October 2004, our collaborative partner in the United States, Sanofi-Aventis, received an approvable letter for Ciclesonide from the FDA. An approvable letter outlines specific issues that must be resolved before the FDA will approve a drug for marketing. Sanofi-Aventis is working closely with the FDA to address the requests outlined in the letter.
We have an additional innovative respiratory drug candidate, Roflumilast, at an advanced stage of clinical development. After withdrawing the MAA for Roflumilast in November 2005 we will complete the ongoing clinical trials and conduct further clinical studies to obtain more data with a view to submitting a new MAA. The submission of a new MAA will be pursued if clinical data are considered sufficient. We also intend to submit an application for regulatory approval for Daxas® in the United States as soon as we have obtained the necessary data. See "- Research and Development - Pipeline" for more information on our R&D pipeline in the respiratory area and "Item 3: Key Information - Risk Factors - Risks Related to our Pharmaceuticals Business" for risks associated with the regulatory approval of pharmaceuticals under development.
For respiratory indications, we also offer Broncho-Vaxom®, an oral drug used principally for the treatment of recurrent respiratory tract infections. Broncho-Vaxom® consists of fractions of eight different strains of bacteria whose application stimulates the natural defenses of the body. As a result, the drug can reduce the severity of symptoms and help patients develop a greater resistance to respiratory tract infections,

- 27 -


Table of Contents

thereby reducing the incidence and duration of such infections in adults and children. We license Broncho-Vaxom® from OM PHARMA SA, a company located in Switzerland.
Other therapeutics. In our other therapeutics business, we market a variety of therapeutics for indications outside of our two main franchises, including therapeutics to treat cardiovascular diseases. In 2005, our other therapeutics business had net sales of € 466 million.
Our main product offerings in the cardiovascular area is Ebrantil®, a drug based on a substance called urapidil, which is available as both an oral and an IV formulation. Ebrantil® is used for the treatment of hypertension. Hypertension is characterized by an increase in blood pressure above normal levels over a prolonged period of time. The condition can cause damage to the heart and blood vessels, creating an increased risk of heart attack, heart failure and stroke. Ebrantil® is a so-called selective alpha-1 receptor antagonist with central anti-hypertensive action. Alpha receptors are cellular entities that exist on the surfaces of cells and are stimulated by the sympathetic nervous system. Alpha receptor antagonists reduce stress symptoms by inhibiting the effects of the sympathetic nervous system, thereby preventing cardiovascular damage. Ebrantil® is a result of our own cardiovascular R&D efforts. Apart from cardiovascular products, our main products in this area are drugs for the treatment of rheumatism and for urological and gynecological indications, as well as iron supplements and facial topicals. In 2005, we acquired the rights to certain dermatology products in the United States from GlaxoSmithKline plc ("GlaxoSmithKline").
OTC
In our OTC business, we market a variety of non-prescription drugs directly to the consumer. Our portfolio includes gastrointestinal drugs, pain killers, tonics and vitamins. Unlike ethical therapeutics, patients may purchase OTC drugs without a prescription. The OTC market has grown considerably in importance in recent years, as health insurance companies have become more cost-sensitive and refuse to refund the costs of certain categories of therapeutics (especially drugs used to treat "trivial" complaints). Therefore, we have switched several products from prescription to self-medication. We achieve approximately 30% of our OTC revenues in Germany. We also distribute OTC drugs through our subsidiaries in a number of other regions of the world, most notably in other parts of Western Europe and in Latin America. In December 2003, we acquired Neosaldina®, an OTC product for pain treatment, in Brazil. In 2005, our OTC business generated net sales of € 131 million.
The most important products in our comprehensive OTC portfolio are Buerlecithin®, Neosaldina®, Riopan® and Sanostol®. Buerlecithin® is a tonic based on lecithin, a substance found in soy plants, and is used to increase mental productivity. Neosaldina® is a pain killer that is widely used for the treatment of headaches and is well-established in Brazil, where it is the best-selling pain treatment drug in pharmacies. Riopan® is an antacid for the treatment of GERD, duodenal and gastric ulcers, and stress-related mucosal damage. Antacids are agents that neutralize acidity and are used as an adjunct to other drugs to relieve ulcer pain and as self-medication against acid indigestion, heartburn, dyspepsia and sour stomach. The therapeutic importance of antacids has been declining in recent years in view of the better clinical efficacy of PPIs, such as Pantoprazole. We currently market Riopan® as an ethical therapeutic in some markets but mainly offer it as an OTC drug. Sanostol® is a widely recognized vitamin preparation for children in Germany and many other countries.
Imaging
In our imaging business, we offer a variety of in vivo diagnostic applications, which are applications for diagnosing medical conditions in the living body of a human. Imaging is a term that covers a range of diagnostic techniques for creating images of parts of the human body. Our portfolio comprises contrast media for x-ray imaging, magnetic resonance imaging ("MRI") and ultrasonic imaging. MRI is an increasingly important noninvasive diagnostic technique that produces computerized images of internal body tissues and is based on nuclear magnetic resonance of atoms within the body induced by applying radio waves. In 2005, our imaging business generated net sales of € 108 million. We offer our imaging portfolio in cooperation with Bracco S.p.A. ("Bracco"), an Italian company active in contrast media. Under the terms of our collaboration

- 28 -


Table of Contents

with Bracco, we manufacture a variety of contrast media developed by Bracco and market them in Germany and in parts of Central Europe. We believe that as a result of our collaboration with Bracco, we are among the leading providers of contrast media in Europe.
Research and Development
R&D strategy
We consider R&D to be the foundation of the long-term growth of our pharmaceuticals division and are committed to maintaining a high level of investment in R&D in the future. The table below provides information regarding our pharmaceutical R&D expenditures for the three years ended December 31, 2005:

R&D Expenditures

2003(1) 2004(1) 2005

(€ in millions, except %)

R&D expenditures 376 410 418 % of pharmaceuticals net sales 19.0 19.4 17.7 % of therapeutics net sales 21.8 22.3 20.2

(1) 2003 and 2004 figures have been adjusted to reflect the retroactive application of IFRS 2. For further details see Note 2 to our consolidated financial statements as of and for the year ended December 31, 2005.

We believe that our current level of R&D expenditures positions us well vis-à-vis our peers. Our goal is to continue to spend approximately 20% of our therapeutics net sales on R&D in the future. We intend to allocate approximately 20% of our R&D expenditures in any given year to basic research and drug discovery.
The main focus of our R&D expenditures in recent years has been therapeutics, which is the single most important contributor to our pharmaceuticals revenues and which we expect to increase in importance in the future. Within therapeutics, we concentrate on the development of innovative drugs for gastrointestinal and respiratory indications. We have identified oncology as a further focal point of our R&D efforts. To this end, we have commenced basic oncological research and entered into a variety of collaborations with biotech companies. In addition, we also conduct R&D related to molecular diagnostics.
Our current R&D facilities are located in Constance, Germany; Hamburg, Germany; Bromma, Sweden; Florham Park, New Jersey; and Waltham, Massachusetts. In addition, we recently established a new research institute in Mumbai, India. This new institute is intended to enhance our research capacity in the field of medicinal chemistry and focuses on discovery research into small molecules, new targets and new chemical entities as well as data management of clinical study results and clinical development activities. We expect that this institute will significantly increase our ability to synthesize new chemical compounds in our core indication areas and will be part of our global clinical development program.
In addition to carrying out R&D projects internally, we continuously seek to enhance the scope and depth of our research portfolio by obtaining access to outside knowledge, mainly through collaborations with companies in the biotech field. Our immediate goal is to intensify our activities in the areas of genomics, proteomics and high-throughput screening ("HTS") by acquiring equity holdings in biotech companies, sponsoring research projects and facilitating collaborations that we believe will yield results which may assist us with the development of innovative new therapeutics. In addition to collaborating with third parties in the area of basic research, we also enter into co-development arrangements with third parties. By supplementing our own development efforts with the resources of third parties, we believe that we can enhance the commercial potential of our research results.
We believe that our scientific staff is a key to our success. At December 31, 2005, 1,764 of our employees - about 20% of the workforce of our pharmaceuticals division - worked in our pharmaceutical

- 29 -


Table of Contents

R&D laboratories and offices. Our goal is to attract and retain the best-qualified scientists for our R&D activities. To this end, we offer our employees a competitive compensation package, which includes the ability to participate in our various employee incentive plans. See "Item 6: Directors, Senior Management and Employees - Share Ownership - Stock Option Plans" for additional information on our stock option plans. Pipeline
Overview. We currently have several therapeutics in various stages of our R&D pipeline. For each project, we are required to conduct a number of pre-clinical and clinical studies. In the pre-clinical project phase, we typically conduct a number of in vitro and in vivo studies on animals to test the molecular and physiological effects of a drug candidate on cellular systems and its mechanisms of action. If these tests yield positive results, we then conduct Phase I, Phase II and Phase III clinical studies on humans to test the safety and clinical efficacy of the drug candidate. For more information on the regulatory approval process, see "- Regulation - Overview of the clinical trial process".
While regulators in the United States and the European Union require that we conduct comprehensive pre-clinical and clinical studies before applying for authorization to market a drug, we typically need not conduct all requisite studies in each of the two jurisdictions. Instead, we are usually able to apply to the regulator of one jurisdiction to give us credit for studies conducted in other jurisdictions. Sometimes, a regulator will require us to supplement our existing studies with additional trials in order to satisfy all applicable requirements. As a result, we often manage to use, for example, the results of Phase I trials conducted in the European Union in order to qualify for Phase II trials in the United States and vice versa. Historically, we used to first test our drug candidates in the European Union and subsequently transfer the results of these tests to the United States, subject to any additional testing required by the FDA. More recently, in connection with the international expansion of our business, we started to conduct trials in the European Union and United States in parallel. In doing so, we rely partly on our own resources and partly on collaborations with third parties.
Consistent with our R&D strategy, we focus our development efforts on innovative drug candidates for gastrointestinal and respiratory indications.
Gastrointestinal franchise. In the gastrointestinal area, we focus our R&D efforts on a new class of therapeutics known as potassium competitive acid blockers ("P-CABs"). Our main drug candidate in this area is Soraprazan, which we are developing for the treatment of GERD and other acid related diseases. P-CABs are widely considered the next generation of acid suppressants. Like PPIs, P-CABs restrict the flow of acid into the stomach. They differ from PPIs, however, in the way they operate. Whereas PPIs must be converted in the body before they can bind to the proton pump, P-CABs act directly via an ionic inhibition of the pump. As a result of this difference, Soraprazan displays a faster and more pronounced onset of action and disconnects much more easily from the pump, which we believe should lead to significant therapeutic benefits compared with currently available treatments for GERD and ulcers, such as better symptom relief. This characteristic should make Soraprazan more suitable for treating the symptoms of various gastrointestinal diseases. Soraprazan is currently in Phase II development. Initial data from early Phase II studies indicate that Soraprazan is effective and well-tolerated.
Respiratory franchise. Our pipeline for respiratory indications contains a series of innovative drug candidates for the treatment of asthma, COPD and rhinitis. Rhinitis is a disease that causes inflammation of the mucous membrane of the nose.

- 30 -


Table of Contents

The table below provides an overview of our respiratory pipeline along with the respective development stages of each drug:

Drug candidate Indication Current project phase

Ciclesonide metered dose inhaler Asthma Phase III/IV(1)(2) Ciclesonide nasal Rhinitis Phase III/filed in the United States and Canada Ciclesonide combined with Asthma Phase II formoterol(3)
Roflumilast oral Asthma Phase III EU/United States Roflumilast oral COPD Phase III EU/United States

(1) In conducting Phase III studies with respect to this project in the United States, we collaborate with Sanofi-Aventis.

(2) Already launched in 17 and registered in 35 countries as of mid-March 2006.

(3) Formoterol is a long-acting beta agonist that acts as an acute bronchodilator.

As part of the regulatory approval process, a New Drug Application ("NDA") must be submitted to the FDA in the United States. In the European Union, a Marketing Authorization Application ("MAA"), has to be submitted to the EMEA. For more information on the regulatory approval process, see "- Regulation". In light of the inherent unpredictability of the regulatory process, you should be aware that there can be no assurance that an MAA or NDA with respect to any of the drug candidates listed in the table above will be filed by any particular time or at all.
Ciclesonide, which we have started to market under the name Alvesco®, is an inhaled corticosteroid for the treatment of asthma. Because asthma is a global and widespread disease, there is a substantial need for further effective therapeutics in addition to those which are already on the market.
Corticosteroids are powerful anti-inflammatory drugs that prevent asthma attacks by reducing airway hyper-responsiveness and inflammatory reactions, such as edema and mucous secretion. Inhaled steroids are considered the current drug of choice for the treatment of asthma, as they offer the best overall therapeutic profile. The inhaled steroids currently available on the market, however, have two main side effects. First, when administered via inhalers, portions of the drugs' active ingredients are deposited not only in the lung but also in the mouth and throat, which can cause local side effects such as hoarseness and fungal infections. Second, once spread throughout the body following absorption and distribution via the blood, the systemic availability of these ingredients can lead to serious systemic effects. Of these systemic effects, diabetes, osteoporosis and slowed growth in children are the most important. In contrast, Ciclesonide is activated predominantly in the lung. This feature of Ciclesonide reduces the systemic effects that characterize existing inhaled steroids and may provide the drug with a significant therapeutic advantage over present treatments. In clinical trials, patients treated with Ciclesonide have experienced significantly fewer mouth and throat side effects, while benefiting from improved lung function, effective symptom control and reduced use of rescue medications.
We are developing Ciclesonide for use in connection with MDIs, nasal applicators and as a dry powder inhaler ("DPI") in combination with formoterol, which is a compound acting as an acute bronchodilator.
As of February 2006, we had received approval for an MDI version of Ciclesonide, for which we use a CFC-free environmentally friendly device, in 35 countries and had launched it under the brand name Alvesco® in 17 markets. In October 2004, our collaborative partner in the United States, Sanofi-Aventis, received an "approvable letter" for the MDI version of Ciclesonide from the FDA. Phase II studies with respect to a DPI version of Ciclesonide in combination with formoterol for oral inhalation are ongoing. With respect to the nasal applicator version of Ciclesonide, we have completed several Phase III studies. In December 2005, we submitted a New Drug Application (NDA) for marketing approval in the United States, and filed for registration of the nasal applicator version of Ciclesonide in Canada in January 2006.
Roflumilast, which we intend to market under the name Daxas®, is a selective phosphodiesterase ("PDE") 4 inhibitor for the treatment of asthma and COPD. In the United States, COPD is second only to cardiovascular disease as a cause of disability, according to U.S. Social Security statistics, which speaks to

- 31 -


Table of Contents

the substantial need for an effective treatment. PDE 4 inhibitors are substances that have anti-inflammatory and immuno-modulatory effects and are effective against various inflammatory diseases. We refer to Roflumilast as a "selective" PDE 4 inhibitor because it selectively inhibits one form of the PDE enzyme family, namely the PDE 4 enzyme. As a result of its special molecular interaction with this enzyme, we expect that Roflumilast will have an improved side-effect profile compared with other PDE 4 inhibitors. Unlike most existing therapies for asthma and COPD, Roflumilast can be administered orally.
For both the asthma and the COPD indications of Roflumilast, we have completed a number of Phase III studies and are currently in the process of conducting several additional studies. Effective June 30, 2005, we mutually agreed to terminate our collaboration with Pfizer regarding Roflumilast, and in November 2005 we withdrew the MAA for this drug candidate after consulting with the EMEA because the clinical record we had established at that time was less compelling than we had expected. The submission of a new MAA will be pursued if we view the clinical data obtained in the ongoing clinical trials as sufficiently strong for this purpose.
While clinical trials of the various pipeline drugs described above have so far shown promising results, given the nature of the drug development process, there can be no assurance that any of these drugs will reach the market. There is always a significant risk that adverse results with respect to a drug will become apparent in the future, which may result in substantial delays in the launch of the drug and possibly force us to abandon the drug altogether.
Oncological franchise. Since 2001, we have systematically built up research structures for oncology and a research network with experienced partners. We have made progress in our discovery research activities and intend to identify our first clinical project candidates in the coming years. We are focusing on a portfolio of synthetic small molecules, which are anti-cancer drugs targeting processes in tumor cells that have been proven to be important for the oncogenic phenotype.
Furthermore, we are evaluating in-licensing projects in oncology with a strategic and content-wise fit to our own research. R&D collaborations
Overview. The table below provides an overview of some of our more important current R&D collaborations, including a brief description of the scope and objectives of each:

R&D Collaborations

Partner Scope

Research collaborations
GeneData AG Bioinformatics and genomics information management and analysis systems Data storage and analysis of high-throughput screening assays

GPC Biotech AG Collaboration in the area of pathway mapping and kinases

Atugen AG Antisense target validation, i.e., validation of drug targets by using a complementary sequence to a given segment of genetic material with a special technology we have licensed from Atugen AG

Evotec OAI AG Technical collaboration in the field of confocal laser detection in high throughput screening

- 32 -


Table of Contents

Partner Scope

Proteros Biostructures GmbH Crystallization and x-ray analysis of drug target complexes in order to obtain three-dimensional information on the binding geometry of drug molecules and their biological target

BIOCRATES Life Sciences GmbH Exploitation of (novel) metabolomics technologies for biomarker discovery in COPD and other respiratory diseases

Development collaborations
Sanofi-Aventis S.A. (formerly Aventis Co-development and co-promotion of the S.A.) MDI and DPI versions of Ciclesonide as well as a combination product with formoterol in the United States

Teijin Ltd. Development and marketing of Ciclesonide under the brand name Alvesco® in Japan; co-development of the nasal application of Ciclesonide and marketing in Japan.

Tanabe Seiyaku Co. Ltd. Co-development and co-promotion of Roflumilast under the brand name Daxas® in Japan

Research collaborations. In 2000, we entered into an alliance with GeneData AG ("GeneData"), a Swiss company that is a leading provider of bioinformatics and genomics information management and analysis systems used in various genomic R&D applications. Our collaboration with GeneData has put us in a position to manage the huge amounts of data involved in functional genome analysis, thereby significantly enhancing our capabilities in this important area of pharmaceutical R&D. In 2002, we expanded the scope of our collaboration with GeneData to develop a high-throughput screening ("HTS") data storage and analysis system. HTS is an automated process that is used to select the best drug candidate from among hundreds of thousands of candidate molecules.
We are engaged in a research alliance with GPC Biotech AG ("GPC"), which includes different research programs and collaboration agreements. In 1998, we entered into our first collaboration, under which we cooperated to investigate new genomic targets for the control of infections. In December 2000, we entered into a research alliance with GPC in the area of tumor research. Under the terms of this agreement, we collaborated in the identification of tumor-specific targets, i.e., targets whose inhibition selectively eradicates cancer cells (but not normal cells). Both research programs have been completed. In addition to research, we are also entitled to have target validation, assay development and screening carried out by GPC. In 2001, we entered into an agreement with GPC, pursuant to which the company provides us with technology for our research unit in Waltham near Boston, Massachusetts, which specializes in functional genomics and proteomics. In addition, under the terms of the agreement, we collaborate with GPC in the area of pathway mapping and kinases. Kinases are enzymes that catalyze the transfer of phosphate groups and play an important role in the cell cycle and for the regulation of biochemical pathways in living cells.
In July 2001, we entered into a three-year arrangement with Atugen AG ("Atugen") pursuant to which Atugen will carry out target validation for us, including the validation of tumor-specific targets. The agreement was partially renewed until the end of September 2006. Target validation constitutes an essential step in the process of turning new target proposals identified with genomic technologies, which is the subject-matter of our agreement with GPC, into new drugs. The agreement will help us determine whether a target is critically involved in a disease process and whether drugs that modulate the target are likely to have a beneficial therapeutic effect.
Since 2001, we have collaborated with Evotec OAI AG ("Evotec") in the field of HTS technologies. As part of this collaboration, Evotec develops specialized equipment for the detection of fluorescence signals in cellular HTS assays, which constitutes a core capability for the high content screening of bioactive

- 33 -


Table of Contents

compounds and which we believe will provide us with a competitive advantage. The collaboration entitles us to a non-exclusive license to this technology. In October 2004, we signed an agreement with Evotec to advance the discovery of one of its kinase assays. Applying Evotec's drug discovery engine from target to clinic, we aim to identify and optimize novel lead compounds that interact with the target in the research program.
In October 2001, we entered into a collaboration with Proteros Biostructures GmbH ("Proteros"), a company specializing in x-Ray crystallography of proteins. Under this collaboration, Proteros develops crystallization protocols for target proteins, 3D-structure elucidation of these proteins as well as protein-ligand complexes that permit the further optimization of our lead structures. The collaboration gives us an exclusive right to use the data generated by Proteros in our own R&D efforts, for example, in connection with the development of biological targets and bioactive compounds.
In October 2005, we entered into an agreement with BIOCRATES Life Sciences GmbH ("Biocrates") to conduct a placebo-controlled preclinical study which is intended to characterize the effects of a novel drug in a mouse model for a major metabolic ailment. As part of this collaboration, Biocrates develops specialized assays based on mass spectrometry for the quantitative analysis of metabolites in biological samples. By analyzing the changes of metabolites and their concentration in body fluids as a response to the effects of a substance in a biological system, the metabolomics technology is intended to speed up drug discovery processes, reduce late-stage drug development failures due to adverse side effects and discover new biomarkers for monitoring drug response in patients.
Development collaborations. We are currently party to three development collaborations. In 2001, we entered into an agreement with Aventis Pharmaceuticals Inc., the U.S. pharmaceuticals subsidiary of Aventis S.A., now Sanofi-Aventis, pursuant to which we cooperate with Sanofi-Aventis in connection with the ongoing Phase III clinical trials for the MDI version of Ciclesonide carried out in the United States and share the costs of these trials. In addition, we agreed with Sanofi-Aventis that if we obtain regulatory approval to launch the MDI version of Ciclesonide in the United States, we will distribute the drug in the U.S. market in collaboration with Sanofi-Aventis. Additionally, we co-develop the DPI version of Ciclesonide in combination with formoterol together with Sanofi-Aventis. If we obtain regulatory approval we will launch the combination product in the United States in collaboration with Sanofi-Aventis. In 1998, we entered into a contract in relation to Ciclesonide with Teijin Ltd. ("Teijin"), a Japanese conglomerate, pursuant to which we granted Teijin the right to develop and market Ciclesonide in Japan. Our collaboration with Teijin will enable us to gain access to the Japanese market, which operates substantially differently from the U.S. and EU markets, through an experienced partner. In addition, we agreed with Teijin to collaborate in the development of the nasal application of Ciclesonide.
In 2002, we entered into an agreement with Tanabe Seiyaku Co. Ltd., a Japanese company, for the co-development and co-promotion of Roflumilast in Japan.
Effective June 30, 2005, we mutually agreed to terminate our collaboration with Pfizer Inc. ("Pfizer") regarding the co-development and marketing of Roflumilast. Under the terms of the termination agreement, Pfizer returned all of its rights in Roflumilast to us. We have assumed sole responsibility for the further development of Roflumilast and in particular further clinical studies. Supplies and Raw Materials
We purchase our supplies and raw materials on a worldwide basis from a number of third-party providers. In those instances where there is only a single supplier, we seek to reduce our dependence on that supplier by accumulating and maintaining strategic reserves of the supplies and raw materials that we need for the manufacture of our products. We may also seek to qualify new suppliers, and, to the extent feasible, develop production processes in our own facilities. We typically attempt to secure strategic materials through medium- and long-term supply contracts and to ensure that in case of an outage, alternative sources would be readily available to us without undue expense and delay. We have not experienced significant difficulties in obtaining sufficient amounts of supplies and raw materials in recent years, and we do not expect to encounter such difficulties in the foreseeable future.

- 34 -


Table of Contents

We have several sources for the most important raw materials of Pantoprazole, i.e., the active ingredient of the drug and a freeze-dried IV formulation. We source the active ingredient of Pantoprazole from our FDA-approved Singen facility and from two suppliers, one of which has received FDA approval. The IV formulation is sourced internally from our Singen facility and from two external contract manufacturers as back-up sources, one of which has received FDA approval.
Our product Ciclesonide is sourced from our partner 3M in the United Kingdom based on a long-term supply and collaboration contract. 3M's manufacturing site has already passed pre-approval inspection by the FDA. Production
In the area of production, our goal is to ensure consistent quality and to minimize costs by creating facilities that specialize in discrete manufacturing tasks. We concentrate the manufacture of most of our products for the supply of the worldwide pharmaceuticals markets in Europe. Our manufacturing facility in Singen, Germany, has sole responsibility for all sterile application forms, including Pantoprazole IV, and also produces non-sterile semi-solid and liquid application forms as well as active pharmaceutical ingredients, predominantly Pantoprazole. Our facility in Oranienburg, Germany, which we have recently expanded, is engaged in the production of solid dosage forms, primarily Pantoprazole tablets. In June 2005, we opened an expansion unit at our Oranienburg facility, which increased our production capacity at that facility. Our facility in Lyszkowice, Poland, specializes in solid and liquid OTC formulations. We started the construction of a new manufacturing facility for Pantoprazole and Roflumilast tablets in Carrigtohill, Ireland, in the fourth quarter of 2003 and expect to complete this facility in 2006. In Latin America, our facility in Jaguariuna, Brazil serves predominantly the local market with various technologies, whereas the site in Mexico City supplies Mexico and other countries in Central America. All of our sites comply with current Good Manufacturing Practice ("cGMP") standards, which are a set of officially recognized scientifically sound methods, practices and principles for the development and manufacture of pharmaceuticals. In addition, certain of our sites, including Singen and Oranienburg, have been inspected and have received approvals by the FDA and the relevant EU authorities.
We currently operate ten production facilities around the world. We source the active ingredient for Pantoprazole principally from our manufacturing facility located in Singen, Germany, and Isochem S.A., a French company that performs contract manufacturing for us. Pantoprazole tablets are manufactured at our facilities in Oranienburg, Germany, and Jaguariuna, Brazil. While we procure key starting materials for Pantoprazole from our facility in Mumbai, India, we also use external sources. For the construction of our Mumbai facility we have entered into a 50% joint venture with a third party. We own all of our principal production facilities and, with the exception of our facility in Ireland, substantially all of the land on which they are located.

- 35 -


Table of Contents

The following table shows selected key information with respect to our principal current manufacturing facilities as well as our facilities under construction:

Production Facilities

Location Function Size (m2)

Singen, Germany Pharma (sterile, liquid and 167,000 semi-solid dosage forms and active pharmaceutical ingredients) Oranienburg, Germany Pharma (solid dosage forms) 64,300 Lyszkowice, Poland Pharma (solid and liquid dosage 25,000 forms)
Melville, New York Pharma (semi-solid and liquid 52,000 dosage forms) Hicksville, New York Pharma (semi-solid dosage forms) 23,200 Mexico City, Mexico Pharma (solid, semi-solid and 11,900 liquid dosage forms) Jaguariuna, Brazil Pharma (solid, semi-solid and 214,000 liquid dosage forms) Mumbai, India Key starting materials for 25,100 Pantoprazole Carrigtohill, Ireland(1) Under construction; Pharma (solid 119,000 dosage forms) Bromma, Sweden Diagnostics 2,785

(1) The land on which this facility is located is held under a long-term lease.

Sales and Marketing
We use the ALTANA brand to market products of our pharmaceuticals division on a worldwide basis. In doing so, we use sales and marketing methods customary in the pharmaceuticals industry. In addition to advertising our drugs, we maintain a network of sales representatives, collaborate with third parties and use our company's website to provide information about our pharmaceuticals. We also grant rebates to our customers. Our rebate practices vary widely among the countries in which we are active, depending on the respective country's regulatory framework and our position in the relevant market. The amount of control that we have over the sales mix used by our partners in any given market depends on the distribution arrangements we use in that market.
We have sales and marketing organizations in most European markets. Like other pharmaceuticals companies, however, we do not distribute our products exclusively through our own sales and marketing organization but also use collaborations with third parties. For example, while we supply a number of hospitals directly, we frequently rely on wholesalers to distribute our products to retailers, such as pharmacies.
Following the establishment of an additional sales force in the United States in 2003, which co-promotes Pantoprazole in the U.S. market under the name Protonix® alongside Wyeth, our sales force in the United States now comprises approximately 600 individuals. We expect that our U.S. sales organization will assume a significant role in the distribution of any new drugs launched in the U.S. market. For the time being, our staff co-promotes Pantoprazole and several drugs of Pfizer in the United States.
In Japan, we established our own operating subsidiary in January 2004, which together with our Japanese partner Tanabe Seiyaku Co. Ltd. focuses on the development and, following approval, the marketing of Roflumilast in the Japanese market.
With respect to Pantoprazole, we have found it desirable to supplement our own sales and marketing efforts with the branding experience and marketing capabilities of external partners, particularly in the United States.
Among our third-party partners, we distinguish between licensees, co-marketing partners and co-promotion partners. Licensee partners are typically used in markets that we do not serve ourselves. By

- 36 -


Table of Contents

contrast, co-marketing and co-promotion partners are distributors that we use in markets where we have a sales and marketing organization of our own. We use co-marketing partners to sell a product under more than one brand in the same market. Although we typically coordinate our efforts with our co-marketing partners, particularly in terms of dealing with regulators and drug safety, we and our co-marketing partners each manage a separate brand and use distinct distribution channels. Typically, we charge our co-marketing partners a fee in an amount tied to the price that they charge their customers. By contrast, when we use co-promotion partners to market a product under a single brand, either we or our co-promotion partners take sole responsibility for distributing the product, although we cooperate with our co-promotion partners in promoting the brand under which the product is marketed.
The type of arrangement we use in any given situation depends on the particular product and the requirements of the targeted market. For example, our licensing agreement with Wyeth to distribute Pantoprazole in the United States has been expanded by a co-promotion agreement when we began to build a sales and marketing organization of our own in 2003. Pursuant to the license agreement, Wyeth is required to use commercially reasonable efforts to distribute Pantoprazole in the U.S. market and to bill its customers for the drug directly. Wyeth is free to set the retail price at its discretion, which affords it the flexibility necessary to adapt its distribution strategy to the prevailing market conditions. In return, Wyeth is required to pay us a fixed percentage of its net sales, subject to a minimum price. Since July 2003, our own dedicated sales force for the U.S. market has been co-promoting Pantoprazole together with Wyeth in accordance with a separate co-promotion agreement entered into in April 2003. While this arrangement has afforded us a better understanding of the marketing of Pantoprazole in the United States, the revenues that we derive from this drug continue to materially depend on the resources that Wyeth devotes to its marketing. We currently use co-marketing partners for the distribution of Pantoprazole in many European countries, Latin America and Asia. In Australia and Canada, we distribute Pantoprazole in collaboration with a co-promotion partner.
Going forward, we intend to use licensees primarily in markets that we do not consider a strategic focus or where we believe that the costs of building and maintaining the necessary infrastructure and expertise outweigh the benefits of having a sales and marketing organization of our own. In strategically important markets that offer a substantial growth potential for our pharmaceuticals business, especially the United States, our goal is to rely less on licensees and instead to use experienced local companies as co-marketing and co-promotion partners. We believe that this approach will enable us to gradually build our own sales forces in these markets and to reduce our dependence on partners. We have already entered into a co-promotion agreement with Aventis, now Sanofi-Aventis, for the distribution of the MDI and DPI versions of our drug Ciclesonide in the United States.
At December 31, 2005, Wyeth, the U.S. company through which we distribute Pantoprazole in the United States, accounted for 2.5% of our accounts receivable, compared with 7.8% at December 31, 2004. In 2005 and 2004, Wyeth accounted for 11.4% and 14.2% of our net sales, respectively. Competition
For the most part, our pharmaceuticals division operates in markets characterized by intense competition. Our competitors include a wide variety of companies, ranging from small pharmaceuticals companies to large national and international pharmaceuticals groups and from off-patent manufacturers of generic pharmaceuticals to owners of preeminent brands.
The global therapeutics markets are highly competitive and are targeted both by large companies and by small niche players. The main competitive factors include product efficacy and safety and distribution capabilities. In addition, price has become increasingly important almost everywhere in the world. Our main competitors for drugs in the gastrointestinal area are various other branded PPIs, including Takeda's Lansoprazole and AstraZeneca's Esomeprazole. If our competitors continue to invest heavily in marketing these drugs, the ability of Pantoprazole to capture market share or maintain its current market share could be adversely affected. In addition, Pantoprazole faces increasing competition from generic PPIs. A variety of companies, including Schwarz Pharma, Mylan, Novartis, TEVA and Torpharm, are marketing Omeprazole-based generics in Europe and the United States at prices that tend to be lower than the price of Pantoprazole

- 37 -


Table of Contents

and other branded PPIs. Further competition may result from the launch of generic versions of PPI molecules other than Omeprazole once their respective patents expire and from OTC versions of PPIs in the United States and certain European countries, which, unlike Pantoprazole, are available to patients without a prescription. While generic and OTC versions of PPIs have so far had a limited impact on the market for branded PPIs, including Pantoprazole, in Europe, pricing pressure in the U.S. market has grown stronger as a result of an increase in the rebates provided by all market participants. See "Item 3: Key Information - Risk Factors - Risks Related to our Pharmaceuticals Business" for a discussion of the risks resulting from competition by other PPI brands, generic and OTC versions of Omeprazole-based PPIs and "- Products - Therapeutics" for more information on Pantoprazole. In the highly competitive respiratory market, we compete primarily with AstraZeneca, GlaxoSmithKline, Merck & Co. and Boehringer Ingelheim Pharma GmbH & Co. KG.
In the OTC area, the key competitive factors are price and branding. The OTC market is highly fragmented, and we face competition not only from other pharmaceuticals companies but also from distributors of homeopathic remedies and medical accessories.
The imaging markets are highly competitive. The key competitive factors include price (especially with respect to x-ray contrast media), product efficacy, safety, and sales and marketing capabilities. As far as new diagnosing techniques are concerned, technological innovation is also an important factor. Our competitors include Guerbet, Schering AG, Tyco Inc. and GE Healthcare, formerly Amersham plc.
Intellectual Property
Intellectual property and especially patent protection are of critical importance to our pharmaceuticals business. At December 31, 2005, we held 118 U.S., 67 European and 23 Japanese patents for various pharmaceutical inventions. In addition, we have 116 patent applications pending at the U.S. Patent and Trademark Office, 189 at the European Patent Office and 173 in Japan. Our most important patents are those covering Pantoprazole, Ciclesonide and Roflumilast as well as the patents for which we have applied and which have been granted in connection with our various pipeline drugs.
Pantoprazole enjoyed substance patent protection in Europe until June 2005 and, by virtue of an extension granted by the U.S. Patent and Trademark Office in July 2003, enjoys patent protection in the United States until July 2010 with a possible further extension of six months in the United States due to a pediatric indication. In addition, Pantoprazole benefits from SPCs, which have an effect similar to that of an extension of original patents, in the majority of European countries until the end of May 2009.
In 2004, generic drug companies filed ANDAs with the FDA in the United States challenging our Pantoprazole substance patent with a view to manufacturing and distributing generic versions of Pantoprazole. In response to one of these challenges, we filed a patent infringement suit in May 2004 against TEVA and its parent company TEVA Pharmaceutical Industries, Ltd. in the U.S. District Court for the District of New Jersey. Several companies have also filed ANDAs challenging our Pantoprazole oral formulation patent. Because Pantoprazole enjoys protection in the United States under our substance patent until 2010 (and our oral formulation patent is therefore irrelevant for the time being), we have decided not to take any immediate action with regard to these ANDAs. However, in 2005, Sun Pharmaceuticals Advanced Research Centre (Limited) ("Sun"), one of the challengers of our Pantoprazole oral formulation patent, amended its ANDA to include a paragraph IV certification relating to our Pantoprazole substance patent and in addition filed an ANDA regarding our Pantoprazole IV formulation patent. As a result, we filed complaints against Sun in the U.S. Federal District Court for the District of New Jersey. In these complaints, we claim that Sun is infringing our substance patent, but consistent with our approach to the other attacks on our oral formulation patents, do not claim that our IV formulation patent has been infringed. While we believe that our U.S. patents relating to Pantoprazole are valid and enforceable and of sufficient scope and strength to prevent the entities that have made the filings and any other third party from manufacturing and distributing Pantoprazole-based generics at this time, there can be no assurance that we will be successful in defending our patents. For more information, see "- Pharmaceuticals - Intellectual Property" and "- Legal Proceedings".

- 38 -


Table of Contents

Drug companies are required to include a certification in their ANDA filings when they intend to manufacture and distribute a generic version of a patent-protected drug listed in the Orange Book, which is a list of proprietary drugs together with pertinent patent information maintained by the FDA. Inclusion of a paragraph IV certification in an ANDA implies that the applicant is asserting that the patents listed in the Orange Book are either invalid or unenforceable or will not be infringed by the manufacture and distribution of a generic version of that drug. The applicant is required to notify the innovator company that it has filed an ANDA with the FDA, and must describe the reasons it believes the listed patents will not be infringed or are invalid or unenforceable. Once the innovator drug company has received notice that a generic application has been filed and its patent is being challenged, it may file a lawsuit claiming patent infringement based on its review of the generic drug company's notice. If a lawsuit is brought within 45 days of receiving the applicant's notice, the FDA's approval is stayed for 30 months. The 30-month period starts at the later of five years after the approval of the drug or after receipt of the applicant's notice. If the patent court determines that the patent is valid, enforceable and would be infringed by the product proposed in the ANDA, the FDA will not approve the application until the patent expires. If the court decides that the patent will not be infringed or is invalid or unenforceable, the FDA may approve the generic application when that decision occurs. The FDA may approve the application at the end of the 30-month period, even if the litigation is ongoing. A generic applicant who is the first to challenge a listed patent using a paragraph IV certification is granted a 180-day exclusivity period with respect to other generic applicants. This exclusivity period provides generic applicants with an incentive to challenge listed patent for innovative drug products.
Other patents and pending patent applications that are material to our business include those set forth in the table below:

Patent Expiration Year Europe(1) United States Japan

Ciclesonide (substance) 2011 (2) 2013 (3) 2011 (3) Ciclesonide (key intermediate) 2014 2015 2014 Ciclesonide (purification process) 2017 2019 2017 Ciclesonide (aerosol) 2018 2018 2018 Ciclesonide (nasal formulation) 2020 2020 2020 Roflumilast (substance) 2014 (3) 2015 (3) 2014 (3) Roflumilast (formulation) 2023 2023 2023 Soraprazan (substance) 2019 (3) 2019 (3) 2019 (3)

(1) Includes European patents or national patents in major European countries.

(2) SPCs for the extension of protection until 2016 have been granted or applied for in Europe.

(3) Does not reflect a possible extension of the term of patent protection or the grant of supplementary protection certificates for up to five additional years.

We rely on intellectual property that we obtain through cross-licensing arrangements with third parties to develop, manufacture and market pharmaceuticals. For example, we have entered into licensing arrangements with Hoffmann-La Roche and Invitrogen to obtain access to technologies that we consider critical to the R&D projects carried out in our molecular diagnostics unit. If we are unable to obtain licenses on commercially reasonable terms in the future, we may be limited in our ability to develop, manufacture and market new products.
We depend on our ability to obtain and, if challenged, successfully defend our patents, licenses, trademarks, trade secrets and other forms of intellectual property protection. Although we intend to continue to file and prosecute patent applications vigorously, we may not be able to obtain patents for all our inventions. In addition, the process of seeking patent protection is lengthy and expensive, and the issuance of a patent is conclusive neither of its validity nor of its scope. Therefore, there is no assurance that our currently pending or future patent applications will result in patents being granted or that, if patents are issued, they will be valid or of sufficient scope or strength to provide us with meaningful legal protection or a commercial advantage in the marketplace. In addition, if our competitors develop technologies that are

- 39 -


Table of Contents

themselves protected by patents or other forms of intellectual property protection, the underlying technologies may be unavailable to us or available to us only on unfavorable terms.
A significant part of our intellectual property consists of registered trademarks. We are continuously engaged in developing brand names for new products, securing trademark protection for our new brand names, policing our existing trademarks and enforcing our legal entitlements in situations where third parties infringe upon any of these rights. Before we start to advertise and sell a product under a new brand name, we seek to minimize the risks of infringing upon the trademark rights of others by filing for trademark protection and by conducting trade and service mark searches and other inquiries.
As with other pharmaceuticals companies, a portion of our know-how is not patent-protected. To protect this information, we rely on trade secret law and frequently enter into confidentiality agreements with our employees, customers and partners. These agreements may be unenforceable, however, and the remedies that are available to us for breaches may be inadequate. Likewise, our competitors may gain access to our know-how by lawful means, for example, by reverse engineering, or may independently develop the same know-how, which may destroy any competitive edge that we may have.
As a result of the key role that intellectual property plays in the pharmaceuticals industry, we may from time to time become involved in litigation as either plaintiff or defendant. There can be no assurance that we will be able to successfully settle or otherwise resolve claims that may be brought against us by third parties in the future. If we are unable to successfully settle future claims on terms acceptable to us, we may be required to engage in costly and time-consuming litigation and may be prevented from, or experience substantial delays in, marketing our existing pharmaceuticals and launching new ones. Each of these events could materially adversely affect our business, financial condition or results of operations or halt the sales of our existing products. For more information concerning the types of litigation that we face in our business, see "- Legal Proceedings" and "Item 3: Key Information - Risk Factors - Risks Related to each of our Businesses". Regulation
All companies developing, manufacturing and marketing pharmaceuticals are subject to extensive, complex and evolving regulations in the United States, Europe and Japan. We are working within the framework of the International Conference on Harmonisation of Technical Requirements for Registration of Pharmaceuticals for Human Use ("ICH") guidelines. The ICH is a collaborative effort among regulators in Europe, Japan and the United States and experts from the pharmaceuticals industry in the three regions with the goal of streamlining the development and regulatory approval of medicinal products by harmonizing the applicable procedures. Our compliance with the ICH guidelines assists us in obtaining regulatory approval for our drug candidates in as many jurisdictions as possible.
Overview of clinical trial process
Preclinical tests encompass the laboratory evaluation of a new pharmaceutical, its chemistry, formulation and stability, as well as animal studies to assess its potential safety and efficacy. Following the conclusion of preclinical tests, the results of these studies, which have to demonstrate that the pharmaceutical delivers sufficient quantities of the drug to the bloodstream to create the desired therapeutic results, are submitted to the relevant regulatory authority, which must approve before human clinical trials may begin.
Human clinical trials are typically conducted in three sequential phases:
• Phase I. During this phase, the drug is initially introduced into a relatively small number of healthy humans or patients and is tested for safety, dosage tolerance, absorption, metabolism, distribution and excretion.

• Phase II. This phase involves studies in a limited patient population to identify possible adverse effects and safety risks, to determine the efficacy of the drug for specific targeted diseases or conditions, and to determine dosage tolerance and optimal dosage.

- 40 -


Table of Contents

• Phase III. When Phase II evaluations demonstrate that a dosage range of the drug is effective and has an acceptable safety profile, Phase III trials are undertaken to further evaluate dosage, clinical efficacy and test for safety in an expanded patient population at geographically dispersed clinical sites.

United States
The principal U.S. regulators relevant to the business of our pharmaceuticals division are the U.S. Food and Drug Administration ("FDA") and to a lesser extent the U.S. Drug Enforcement Agency ("DEA") and state government agencies. The Federal Food, Drug and Cosmetic Act, the Controlled Substances Act and other federal statutes and regulations all govern or influence the development, testing, manufacture, packaging, labeling, storage, record keeping, safety, approval, advertising, promotion, marketing, sale and distribution of our pharmaceuticals.
FDA approval is required before any dosage form of any new pharmaceutical, including any off-patent equivalent of a previously approved pharmaceutical, may be marketed. The process for obtaining governmental approval to market pharmaceuticals in the United States is rigorous, time-consuming and costly, and it is difficult to predict the extent to which this process may be affected by legislative and regulatory developments. Like all pharmaceuticals companies, we are dependent on receiving FDA and other types of governmental approvals prior to producing and marketing virtually all of our new pharmaceuticals in the United States. Consequently, there is always a chance that the FDA or another agency will not approve our new pharmaceuticals, or that the rate, timing and cost of such approvals will adversely affect our launch plans and ultimately our results of operations. See "Item 3: Key Information - Risk Factors - Risks Related to our Pharmaceuticals Business" for a discussion of these risks.
All applications for FDA approval are required to contain information relating to formulation, raw materials, stability, manufacturing, packaging, labeling and quality control. There are three types of applications for FDA approval:
• New Drug Application ("NDA"). An NDA is filed whenever approval is sought for drugs with active ingredients and/or with dosage strengths, dosage forms, delivery systems or pharmacokinetic profiles that have not previously been approved by the FDA. A drug's pharmacokinetic profile relates to the characteristic interactions of the drug with the human body in terms of absorption, distribution, metabolism, and excretion. NDAs are typically filed for newly developed branded pharmaceuticals as well as for new dosage forms of existing drugs that have been approved previously.

• Abbreviated New Drug Application ("ANDA"). An ANDA is filed whenever approval is sought for generic equivalents of previously approved drugs or unapproved dosage forms of such drugs. The FDA will accept the filing of an ANDA before the expiration of the exclusivity period of the relevant patent only if the applicant simultaneously challenges that patent. For a description of the recent ANDA filings challenging the patents underlying Pantoprazole, see "- Intellectual Property."

• Supplemental New Drug Application ("sNDA"). Companies intending to make changes to drugs or their labels after they have been approved, must submit an sNDA. The supplement type refers to the kind of change that was approved by the FDA. This includes changes in manufacturing, patient population, strength and formulation.

The process mandated by the FDA before a previously unapproved pharmaceutical may be marketed in the United States essentially involves the following steps:
• Preclinical laboratory and animal tests;

• Submission of an Investigational New Drug Application ("IND"), which must become effective before clinical trials may begin;

- 41 -


Table of Contents

• Adequate and well-controlled human clinical trials to establish the safety and efficacy of the proposed drug for its intended use;

• Submission of an NDA containing the results of the preclinical and clinical trials establishing the quality, safety and efficacy of the proposed drug for its intended use; and

• FDA approval of the NDA.

An IND automatically becomes effective 30 days after receipt by the FDA unless the FDA, during that 30-day period, raises concerns or questions about the conduct of the trials as outlined in the IND. In such cases, the IND sponsor and the FDA must resolve any outstanding concerns before clinical trials can begin. In addition, an independent Institutional Review Board at the medical center that proposes to conduct the clinical trials must review and approve any clinical study before it commences. Following completion of Phase I, Phase II and Phase III clinical trials, the results of the internal development processes and the mandatory preclinical and clinical studies along with documentation evidencing compliance with applicable Chemistry, Manufacturing and Controls ("CMC") requirements as part of an NDA are submitted to the FDA. The drug development and NDA approval process averages approximately eight to twelve years.
FDA approval of an ANDA is required before a generic equivalent of a drug that previously has been approved under an NDA or a previously unapproved dosage form of a drug that has been approved under an NDA may be marketed. The ANDA approval process differs from the NDA approval process in that it does not require new preclinical and clinical studies; instead, it relies on the clinical studies establishing safety and efficacy conducted for the previously approved drug. The ANDA process, however, requires the generation of data that show that the ANDA drug is bioequivalent (i.e., therapeutically equivalent) to the previously approved drug. "Bioequivalence" compares the bioavailability of one drug with another and, if established, indicates that the rate and extent of absorption of an off-patent drug in the body are substantially equivalent to the previously approved drug. "Bioavailability" establishes the rate and extent of absorption, as determined by the time-dependent concentrations of a drug in the bloodstream needed to produce a therapeutic effect. Supplemental NDAs or ANDAs are required for, among other things, approval to transfer products from one development site to another. Such applications may be under review by the FDA for a year or more. In addition, certain drugs may be approved for transfer only once new bioequivalence studies have been conducted or certain other requirements have been satisfied.
To obtain FDA approval of both NDAs and ANDAs, a pharmaceuticals company's procedures and operations must conform to FDA quality system and control requirements generally referred to as current Good Manufacturing Practices ("cGMP"), as defined in Title 21 of the U.S. Code of Federal Regulations. These regulations cover all aspects of the development, manufacturing and marketing process from receipt and qualification of components to distribution procedures for finished products. Since they are evolving standards, we have to continue to expend time, money and effort in all production and quality control areas to maintain compliance. The evolving and complex nature of regulatory requirements, the broad authority and discretion of the FDA, and the high level of regulatory oversight results in the continuing possibility that we may be adversely affected by regulatory actions despite our efforts to maintain compliance with the applicable regulatory requirements. See "Item 3: Key Information - Risk Factors - Risks Related to our Pharmaceuticals Business" for a discussion of these risks.
In addition, we are subject to periodic inspections of our facilities, procedures and operations and/or the testing of our pharmaceuticals by the FDA, the DEA and certain other authorities that conduct periodic inspections to assess our compliance with applicable regulations. The FDA also conducts pre-approval and post-approval reviews and plant inspections in connection with its review of our applications for new products to determine whether our systems and processes comply with GMP and other applicable FDA regulations. If the FDA determines that deficiencies have occurred at any of our facilities, it may, among other things, withhold approval of any NDAs, ANDAs or other applications that we have submitted. Our vendors that provide us with finished products or components used to manufacture, package and label pharmaceuticals are subject to similar regulations and periodic inspections. Following its inspections, the FDA may issue notices on Form 483 and Warning Letters that may cause us to modify certain activities identified during the inspection. A Form 483 notice ("inspectional observations") is typically issued at the conclusion of an FDA

- 42 -


Table of Contents

inspection and lists conditions that the FDA investigators believe may violate cGMP or good clinical practice ("GCP") or other FDA regulations. FDA guidelines specify that a Warning Letter be issued only for violations of "regulatory significance" for which the failure to adequately and promptly achieve correction may be expected to result in an enforcement action.
Failure to comply with FDA and other governmental regulations may result in fines, unanticipated compliance expenditures, recall or seizure of pharmaceuticals, total or partial suspension of production and/or distribution, suspension of the FDA's review of NDAs, ANDAs or other applications, enforcement actions, injunctions and criminal prosecution. Under certain circumstances, the FDA also has the authority to revoke previously granted approvals. Although we have internal compliance programs, if these programs do not meet the applicable standards or if our compliance is deemed deficient in any significant way, our business may be materially adversely affected. See "Item 3: Key Information - Risk Factors - Risks Related to our Pharmaceuticals Business" for a further discussion of risks in connection with FDA regulations.
The Generic Drug Enforcement Act of 1992 established penalties for wrongdoing in connection with the development or submission of ANDAs. Under this act, the FDA has the authority to permanently or temporarily bar companies or individuals from submitting or assisting in the submission of ANDAs and to temporarily deny approval and suspend applications to market off-patent drugs. The FDA may also suspend the distribution of all drugs approved or developed in connection with certain wrongful conduct and/or withdraw approval of ANDAs and seek civil penalties. The FDA may also significantly delay the approval of any pending NDA, ANDA or other regulatory applications under the Fraud, Untrue Statements of Material Facts, Bribery and Illegal Gratuities Policy Act.
In recent years, there has been enhanced political attention and governmental scrutiny at the federal and state levels of the prices paid or reimbursed for pharmaceuticals under Medicaid, Medicare and similar programs. The U.S. Federal Trade Commission ("FTC") has announced its intention to conduct a study of whether brand-name and generic drug providers have entered into agreements, or have used other strategies, to delay competition from generic versions of patent-protected drugs. The FTC's announcement could affect the manner in which generic drug providers resolve intellectual property litigation with branded pharmaceuticals companies, and may result in an increase in private-party litigation against pharmaceuticals companies. See "Item 3: Key Information - Risk Factors - Risks Related to our Pharmaceuticals Business" for a discussion of government regulation in connection with third-party reimbursement programs.
European Union
Much of what has been said with respect to the approval process applicable to new drugs in the United States also applies to the European Union. In the European Union, however, several different procedures are available: a centralized approval procedure, a Mutual Recognition Procedure ("MRP"), a Decentralized Procedure ("DCP") and the common national procedures. The London-based European Medicines Agency ("EMEA") governs the centralized drug registration and approval process. The respective scientific committees, the committee for medicinal products for human use ("CHMP") and the committee for veterinary medicinal products ("CVMP"), make recommendations based on reviews by appointed rapporteurs and co-rapporteurs, who are part of the CHMP/CVMP. Following the committee's recommendation, the European Commission issues a formal decision, which is valid throughout the entire European Union. Upon completion of the approval process, the drug may be marketed within all member states. An alternative procedure is the MRP. Pursuant to this procedure, one Reference Member State ("RMS") carries out the primary evaluation. The other Concerned Member States ("CMS") then have 90 days to decide whether they accept or reject the decision made by the RMS. If a member state does not follow the decision of the reference country, then the issue is referred to the CHMP for arbitration. Based on the CHMP's determination, a formal decision is made by the European Commission. The new DCP is in effect since the end of 2005 and operates similarly to the MRP. It will be used mainly where an authorization does not yet exist in any of the member states. The CMS are involved at an earlier stage of the evaluation than under the MRP in an effort to minimize disagreements and to facilitate the application for marketing authorization in as many markets as possible. Generics of medicinal products authorized through the centralized procedure will have the option of applying through either the centralized procedure or the DCP or MRP.

- 43 -


Table of Contents

Japan
In Japan, two issues make the approval process difficult for drugs developed outside of that country. First, the Japanese approval agency recognizes only a limited number of the documents used in registration procedures in other countries. Second, the Japanese approval agency requires that tests to determine appropriate dosages for Japanese patients be conducted on Japanese subjects and patients. As a result of these issues, parts of Phase II and Phase III clinical trials carried out in the United States or Europe typically need to be repeated in Japan. These regulatory requirements may cause delays of two to three years in introducing drugs developed outside of Japan to the Japanese market.

Chemicals
Overview
We develop, manufacture and market a wide range of specialty chemicals targeted at selected markets. Specialty chemicals are high value-added products used in the manufacture of a wide array of applications. Compared with commodity chemicals, specialty chemicals are typically produced in smaller volumes. We offer our specialty chemicals together with support and comprehensive customer service regarding the use of our products and their adaptation to the specific manufacturing requirements of individual customers. The highly application-specific nature of specialty chemicals impedes product substitution, which fosters close relationships between suppliers and customers.
In 2005, our chemicals division generated net sales of € 907 million, an increase of 6.2% compared with 2004. The chart below provides a breakdown of our chemicals net sales by geographic region for the three years ended December 31, 2005:
Chemicals Net Sales by Geographic Region
[[Image Removed: (BAR CHART)]]
In 2005, our chemicals net sales increased in all regions due to increased demand and the net effect of acquisitions and dispositions, with the exception of Europe (excluding Germany), where our net sales declined due primarily to various dispositions. As a result of the international dimension of our business, our results of operations are materially affected by exchange rate fluctuations in any given period, especially by changes in the exchange rate between the euro, on the one hand, and the U.S. dollar, Chinese renminbi yuan and the Japanese yen, on the other hand. See "Item 3: Key Information - Risk Factors - Risks Related to each of our Businesses" and "Item 11: Quantitative and Qualitative Disclosure about Market Risk" for more information on our exchange rate exposure.

- 44 -


Table of Contents

Our chemicals division comprises four business areas:
• Additives & Instruments, which comprises paint additives, plastic additives and wax additives as well as paint testing instruments, including gloss and color meters;

• Effect Pigments, which comprises metallic and pearlescent effect pigments for applications such as paints, plastics and cosmetics as well as metallic printing inks;

• Electrical Insulation, which comprises electrical insulation coatings for copper and aluminum wires, electrical insulation systems for use in electrical and electronic components, and compounds for a variety of other applications; and

• Coatings & Sealants, which comprises coatings for packaging and general industry applications, sealing compounds, and, increasingly, solutions for flexible packaging.

Our chemicals division has grown steadily over the past several years both organically and as a result of strategic acquisitions. We expect to continue to rely on a combination of organic growth and acquisitions for the expansion of our operations in the future. In identifying suitable targets for acquisitions, we seek majority interests in companies that present a clear strategic fit, have potential for net income contribution and whose management is both experienced and competent.
The chart below provides a breakdown of our chemicals net sales by business area for the three years ended December 31, 2005:

Chemicals Net Sales by Business Area
[[Image Removed: (BAR CHART)]]

(1) We formed our Effect Pigments business in the fourth quarter of 2005 in connection with the acquisition of the ECKART Group.

Because chemicals are used in a variety of industries, manufacturers of specialty chemical products are typically affected by the business cycles experienced by the industries that they serve. By targeting selected markets in complementary industries all over the world, we seek to diversify our risk and reduce our exposure to these cycles.
Products
Additives & Instruments
We provide a wide range of innovative, high-quality additives and related measuring and testing instruments. In 2005, net sales generated by our Additives & Instruments business totaled € 364 million.

- 45 -


Table of Contents

We offer a comprehensive portfolio of paint additives, plastic additives and wax additives, which we develop for the specific requirements of our customers in the coatings, plastics and printing ink industries and which we market under our global brand BYK-Chemie. Additives are substances that have essentially two applications: first, they facilitate manufacturing processes, for example, by reducing viscosities and shortening processing times, and second, they substantially improve the quality of products, especially their mechanical properties and appearance. Because additives can ach