Welcome to LANXESS Annual Report 2012!

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Financial reporting standards and interpretations applied

The consolidated financial statements of the LANXESS Group as of December 31, 2012 were prepared in accordance with the International Financial Reporting Standards (IFRS) as adopted by the European Union (E.U.) and the corresponding interpretations, together with the additional requirements of Section 315 a Paragraph 1 of the German Commercial Code (HGB).

An amendment to IFRS 7 relating to disclosures required in the notes to the financial statements in connection with the transfer of financial assets took effect in fiscal 2012. However, this amendment is currently not relevant for the LANXESS Group.


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