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Bayer Group Consolidated Statements of Financial Position

			[Table 4.3]
	Note	Dec. 31, 2008	Dec. 31, 2009
		€ million	€ million
Noncurrent assets
Goodwill	[17]	8,647	8,704
Other intangible assets	[17]	13,951	12,842
Property, plant and equipment	[18]	9,492	9,409
Investments in associates	[19]	450	395
Other financial assets	[20]	1,197	1,200
Other receivables	[23]	458	549
Deferred taxes	[14]	1,156	950
		35,351	34,049
Current assets
Inventories	[21]	6,681	6,091
Trade accounts receivable	[22]	5,953	6,106
Other financial assets	[20]	634	367
Other receivables	[23]	1,284	1,357
Claims for income tax refunds		506	347
Cash and cash equivalents	[36]	2,094	2,725
Assets held for sale and discontinued operations	[6.3]	8	-
		17,160	16,993

Total assets		52,511	51,042

Equity	[24]
Capital stock of Bayer AG		1,957	2,117
Capital reserves of Bayer AG		4,028	6,167
Other reserves		10,278	10,613
		16,263	18,897
Equity attributable to non-controlling interest		77	54
		16,340	18,951

Noncurrent liabilities
Provisions for pensions and other post-employment benefits	[25]	6,347	6,517
Other provisions	[26]	1,351	1,516
Financial liabilities	[27]	10,614	11,460
Other liabilities	[29]	432	415
Deferred taxes	[14]	3,592	3,210
		22,336	23,118
Current liabilities
Other provisions	[26]	3,163	3,089
Financial liabilities	[27]	6,256	1,489
Trade accounts payable	[28]	2,464	2,735
Income tax liabilities	[26.1]	65	93
Other liabilities	[29]	1,874	1,567
Liabilities directly related to assets held for sale and discontinued operations	[6.3]	13	-
		13,835	8,973

Total equity and liabilities		52,511	51,042
2008 figures restated