Consolidated Balance Sheet (IFRS) – unaudited

     March 31, 2010
(unaudited)
€ 		   Dec. 31, 2009
€ 		  
ASSETS        
Current Assets        
Cash and Cash Equivalents   45,349,187   41,255,316
Available-for-sale Financial Assets   101,954,837   93,883,571
Accounts Receivable   5,313,554   11,156,559
Income Tax Receivables   142,876   794,855
Other Receivables   301,152   257,550
Inventories, Net   3,720,716   3,990,238
Prepaid Expenses and Other Current Assets   3,426,764   3,481,709
Assets Classified as Held for Sale   772,423   771,798
Total Current Assets   160,981,509   155,591,596
Non-current Assets        
Property, Plant and Equipment, Net   5,150,663   4,996,804
Patents, Net   669,064   789,798
Licenses, Net   13,510,193   13,780,534
Software, Net   658,034   712,482
Know-how and Customer Lists, Net   1,997,846   2,083,633
Goodwill   26,706,372   26,742,173
Deferred Tax Asset   237,547   221,534
Prepaid Expenses and Other Assets,
Net of Current Portion		   1,142,930   1,172,041
Total Non-current Assets   50,072,649   50,498,999
Total Assets   211,054,158   206,090,595

See accompanying notes to the Interim Consolidated Financial Statements

     Note    March 31, 2010
(unaudited)
€ 		   Dec. 31, 2009
€ 		  
LIABILITIES AND STOCKHOLDERS' EQUITY            
Current Liabilities          
Accounts Payable       10,006,156   14,106,352
Licenses Payable       459,696   100,746
Provisions and Tax Liabilities       2,254,223   1,426,760
Current Portion of Deferred Revenue       13,784,087   8,618,250
Total Current Liabilities       26,504,162   24,252,108
Non-current Liabilities            
Provisions, Net of Current Portion       43,344   43,344
Deferred Revenue, Net of Current Portion       4,435,053   5,579,610
Convertible Bonds Due to Related Parties       32,670   32,670
Deferred Tax Liability     2,176,565   2,248,498
Total Non-current Liabilities       6,687,632   7,904,122

Stockholders' Equity		            

Common Stock, € 1.00 Par Value;

Ordinary Shares Authorized (42,400,635 and 42,400,635 for 2010 and 2009, respectively)

Ordinary Shares Issued (22,677,078 and 22,660,557 for 2010 and 2009, respectively)

Ordinary Shares Outstanding (22,597,182 and 22,580,661 for 2010 and 2009, respectively)

Treasury Stock (79,896 and 79,896 shares for 2010 and 2009, respectively), at Cost

   3   22,667,304   22,650,783
Additional Paid-in Capital   3   162,229,586   161,631,268
Reserves       1,504,374   1,383,118
Accumulated Deficit       (8,538,900)   (11,730,804)
Total Stockholders' Equity       177,862,364   173,934,365
Total Liabilities and Stockholders' Equity       211,054,158   206,090,595

See accompanying notes to the Interim Consolidated Financial Statements