37. Audit fees

The following fees for the services of PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Essen, Germany, were recognized as expenses:

Audit Fees	[Table 4.95]
	2008	2009
	€ million	€ million
Financial statements auditing	6	5
Audit-related services and other audit work	2	2
Tax consultancy	-	-
Other services rendered to Bayer AG or subsidiaries	-	-
Total	8	7

The fees for the auditing of financial statements mainly comprise those for the audits of the consolidated financial statements of the Bayer Group and the financial statements of Bayer AG and its German subsidiaries. Fees for audit-related services and other audit work primarily relate to audit work in connection with acquisitions and divestitures, audits of the internal control system including project audits in connection with the implementation of new IT systems, and reviews of interim financial statements.

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