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Glossary

   

Abbreviation for International Financial Reporting Standards. International standards for preparing balance sheets and other financial reports, according to which the companies listed on stock exchanges and having their headquarters in the European Union, are required to prepare their consolidated financial statements effective in 2005. Companies in Germany that are not listed on the stock exchange have a right to choose which system they use.

Are drugs used to make the immune system less effective, so that a transplanted kidney will not be rejected.

A substance or component that is introduced into the human body to take the place of a specific function, either for a limited period of time or for a lifetime.

The participation of management in developing the value of an individual company or group in order to create additional incentives. It is generally considered an attractive alternative to the stock option models.

Surgical cut.

In pharmacy incompatibility indicates that mixing of two or more substances or fluids causes problems. Incompatibilities can result for example in forming of precipitates or inactivation of drugs.

Central office in the group that handles payments made between the individual group companies and with external business partners. It serves the liquidity management within the group (virtually an in-house bank).

Term used for an options certificate or similar security paper, which grants a certain options right based on a fixed interest rate in a specific currency.

A contractual agreement between two market participants to conduct an exchange of variably created cash flows for a specific period of time.

Intercellular tissue.

Within the cells.

Located inside the kidney.

Inadequate performance.

Atoms or atom groups with positive (+ cation) or negative (- anion) electrical charge.

Solution with the same number of osmotically active particles as a comparable solution, e.g. blood (haemoisotonic).