Analysis Annual Report 2010 Bayer

Topics: Balance sheet, Asset, Income statement Pages: 29 (9147 words) Published: January 18, 2013
Business sector
What is the main business of the group?
Are there other activities, complementary businesses within the group? What are the main group's competitors?
Which main risks (that are inherent to this business sector) does the company mention? Which hedging policies are put in place?

Which indicators have been brought forward in the annual report of the company? Which specific targets are aimed at? How does the group state and assess the evolution of profitability in the annual report? Is there more recent public information about this issue? Where? Is this information in line with the one mentioned in the annual report? Is it indicating a similar evolution? What are the main propositions of the company to improve its profitability?

What is the global financing strategy of the group?
What is the evolution of the financing cost (several indicators)? What is the shareholders’ remuneration program? What are your sources (of information) regarding this issue?

What are the main investment / disinvestment policies? How are these investments financed? What is the outlook of the company regarding this issue?

Consolidation process
What are the most important consolidated subsidiaries? (Eventually mention the approximate number of subsidiaries)? Are there associated companies?
What is the evolution of the income attributable to shareholders (or result part of the group)? What are the comments of the company regarding this issue? What kind of indicators does the company report about shareholder value? Are those indicators compared with other information?

International standards
Does the group announce the non-publication of some standards? If yes, for which reasons? Among explanatory notes associated with the consolidated accounts, choose one that is relative to a specific standard. For this note, report essential characteristics that highlight the differences in terms of recording and reporting in the relation to Belgian GAAPs. What is the impact of IAS/IFRS referential (if any) on the account that is concerned by this note?

Global diagnostic
Is there important recent information about this company? Would you invest in this company? Why?
Business sector
What is the main business of the group?
Firstly, we have to know that Bayer was founded in Barmen, Germany in 1963 by Friedrich Bayer and Johann Friedrich Weskott his partner. It is a global and an inventor company with core competencies in the domain of health care, nutrition and high-tech materials. They produce and provide services to benefit people and improve their quality of life. In addition, they seek to create value with the help of innovation, growth and high earning power. For them, sustainability is very important for their social and ethical responsibilities.

Its headquarters are in Leverkusen. This is one of the largest phamarceutical companies in the world and has three sebgroups: Bayer CropScience, Bayer HealthCare and Bayer MaterialScience. Led by the management holding company, they also have three services companies which operate independently: Bayer Business Services, Bayer Technology Services and Currenta. Are there other activities, complementary businesses within the group? Bayer CropScience has products in crop protection and nonagricultural pest control. It also has activities in seeds and plant traits. Bayer HealthCare is Bayer's pharmaceutical and medical products subgroup. It is involved in the research, development, manufacture and marketing of products. It comprises a further four subdivisions: Bayer Schering Pharma, Bayer Consumer Care, Bayer Animal Health and Bayer Medical Care. Bayer MaterialScience is a supplier of high-tech ­polymers, and develops solutions for a broad range of applications relevant to everyday...
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