拜耳集团Bayer（BAYZF）2025年年度财报「OTC」（英文版）（48页）.pdf

1、2025 Bayer AG Financial Statements Bayer AG Financial Statements 2025 Contents 2 ContentsIncome Statements 3 Statements of Financial Position 4 Notes 5 Accounting policies 5 Recognition and valuation principles 6 Notes to the Income Statements 9 1.Sales 9 2.Other operating income 9 3.Cost of materia

2、ls 10 4.Personnel expenses/employees 10 5.Write-downs 10 6.Other operating expenses 11 7.Income from investments in affiliated companies net 11 8.Interest income/expense net 12 9.Other financial income/expense net 13 10.Income taxes 13 Notes to the Statements of Financial Position 14 11.Intangible a

3、ssets 14 12.Property,plant and equipment 14 13.Investments 15 14.Inventories 16 15.Trade accounts receivable 16 16.Accounts receivable from subsidiaries 16 17.Other assets 16 18.Receivables and other assets maturing in more than one year 16 19.Marketable securities 17 20.Deferred charges 17 21.Surpl

4、us from offsetting 17 22.Equity 18 23.Provisions for pensions 21 24.Other provisions 21 25.Bonds 22 26.Trade accounts payable 22 27.Payables to subsidiaries 22 28.Miscellaneous liabilities 23 29.Further information on liabilities 23 30.Deferred income 23 Other Information 24 31.Contingent liabilitie

5、s 24 32.Other financial commitments 25 33.Derivatives/hedging relationships 25 34.Legal risks 27 35.Related parties 34 36.Disclosures pursuant to Section 6b,Paragraph 2 of the German Energy Act(EnWG)34 37.Audit fees 34 38.Events of particular significance after the end of the fiscal year 34 39.Total

6、 compensation of the Board of Management and the Supervisory Board and loans 35 40.Proposal for the use of the distributable profit 35 Governance Bodies 36 Responsibility Statement 39 Independent Auditors Report 40 Report on the Audit of the Annual Financial Statements and of the Combined Management