Consolidated Balance Sheet (IFRS)

in €   Note   12/31/2012*  12/31/2011** 
ASSETS
Current Assets
Cash and Cash Equivalents 9, 21 40,689,865 54,596,099
Available-for-sale Financial Assets 10, 21 79,722,222 79,768,563
Accounts Receivable 11, 21 8,924,197 12,203,237
Tax Receivables 13 109,789 215,620
Other Receivables 12 10,297,901 375,360
Inventories, Net 13 757,386 3,281,240
Prepaid Expenses and Other Current Assets 13 2,357,163 3,467,402
Total Current Assets 142,858,523 153,907,521
Non-current Assets
Property, Plant and Equipment, Net 14 3,191,837 6,106,318
Patents, Net 15 8,666,367 9,459,580
Licenses, Net 15 7,128,425 9,551,394
Intangible Assets under Development 15 10,513,100 10,513,100
Software, Net 15 1,351,932 1,055,405
Know-how and Customer Lists, Net 15 0 1,341,159
Goodwill 15, 18 7,352,467 34,107,455
Shares available for Sale, net of Current Portion 881,633 0
Deferred Tax Asset 7 0 164,949
Prepaid Expenses and Other Assets, Net of Current Portion 13, 16 1,489,063 1,418,542
Total Non-current Assets 40,574,825 73,717,902
Assets of Disposal Group Classified as Held for Sale 17 40,855,433 785,027
Total Assets 224,288,780 228,410,450

See accompanying Notes

* Due to the Agreement between Bio-Rad and MorphoSys, signed in December 2012, to acquire substantially all of the segment AbD Serotec, for the year 2012, current and non-current assets in connection with the transaction are shown in the line item ‘Assets of Disposal Group Classified as Held for Sale’. See also note 17 of these Notes.
** No reclassification of assets for the disposal group was necessary for the year 2011.

in €   Note   12/31/2012*  12/31/2011**  
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
Accounts Payable and Accrued Expenses 19, 21 10,660,090 19,110,798
Tax Liabilities 7, 20 629,686 3,026,597
Provisions 20 0 275,000
Current Portion of Deferred Revenue 2.7 628,167 1,338,282
Total Current Liabilities 11,917,943 23,750,677
Non-current Liabilities
Provisions, Net of Current Portion 20 187,521 108,145
Deferred Revenue, Net of Current Portion 2.7 5,915,102 6,047,253
Convertible Bonds due to Related Parties 23 73,607 73,607
Deferred Tax Liability 7 452,074 1,295,174
Total Non-current Liabilities 6,628,304 7,524,179
Liabilities of Disposal Group Classified as Held for Sale 3,732,516 0
Total Liabilities 22,278,763 31,274,856
Stockholders' Equity 22, 23, 24, 26
Common Stock 23,358,228 23,112,167
Ordinary Shares Authorized (43,142,455 and 43,047,264 for 2012 and 2011, respectively)
Ordinary Shares Issued (23,358,228 and 23,112,167 for 2012 and 2011, respectively)
Ordinary Shares Outstanding (23,102,813 and 22,948,252 for 2012 and 2011, respectively)
Treasury Stock (255,415 and 163,915 shares for 2011 and 2011, respectively), at Cost (3,594,393) (1,756,841)
Additional Paid-in Capital 175,245,266 170,778,474
Revaluation Reserve 486,743 612,227
Translation Reserve (1,109,865) (1,292,326)
Accumulated Income 7,624,038 5,681,893
Total Stockholders' Equity 202,010,017 197,135,594
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY 224,288,780 228,410,450

See accompanying Notes

* Due to the Agreement between Bio-Rad and MorphoSys, signed in December 2012, to acquire substantially all of the segment AbD Serotec, for the year 2012, current and non-current liabilities in connection with the transaction are shown in the line item ‘Liabilities of Disposal Group Classified as Held for Sale’. See also note 17 of these Notes.
** No reclassification of liabilities for the disposal group was necessary for the year 2011.