Bayer Schering Pharma Aktiengesellschaft (SHR) SC TO-C Information about tender offer

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Exhibit 99.19

Dritte BV Gesellschaft mit beschränkter Haftung
Financial Statements for Fiscal 2005

Balance Sheet as of December 31, 2005

ASSETS

	Dec. 31, 2005		Dec. 31,2004
	EUR		EUR
Current assets
Receivables and other assets
Receivables from affiliated companies		10,743		7,423
Cash on hand, checks and balances with the Bundesbank and other banks		25,084		17,132
		35,827		24,555
		35,827		24,555

EQUITY AND LIABILITIES

	Dec. 31, 2005			Dec. 31, 2004
	EUR			EUR
Equity
Capital stock		25,000			25,000
Loss carried forward		(445	)		(445	)
Net income/loss		0			0
		24,555			24,555
Liabilities
Payables to affiliated companies		11,272			—
		35,827			24,555

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Dritte BV Gesellschaft mit beschränkter Haftung
Annual Financial Statements 2005

Income Statement for the Fiscal Year from January 1 to
December 31, 2005

	2005			2004
	EUR			EUR
General administration expenses		10,495			7,125
Other operating expenses		248			184
Income from ordinary operations		(10,743	)		(7,309	)
Income from loss transfer		10,743			7,309
Net income (loss)		0			0

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Dritte BV Gesellschaft mit beschränkter Haftung
Financial Statements for Fiscal 2005

Notes to the financial statements

Accounting Policies

The annual financial statements for Dritte BV Gesellschaft mit beschränkter Haftung have been prepared in accordance with the provisions of the German Commercial Code (HGB) applicable to small limited liability companies as defined in § 267 para. 1 HGB. They are an amended version of the financial statements for 2005 dated January 30, 2005, which were published without delay immediately after submission to the company’s stockholder, Bayer AG, in compliance with the statutory regulations, but which have not yet been adopted. The original financial statements are appended to the restated financial statements.

The amendments to the balance sheet and income statement comprise renaming certain items. The prior-year figures previously stated in thousands of euros (EUR ’000) have been replaced by amounts in euros (EUR). Imprecise statements relating to accounting policies and valuation and recognition principles have been specified in more detail. Details of receivables due from the stockholder, Bayer AG, have been expanded.

The accounting and valuation principles used in previous year have been retained in these financial statements.

The income statement has been drawn up using the cost-of-sales method.

The parent company, Bayer AG, Leverkusen, Germany, prepares consolidated financial statements. The consolidated financial statements are deposited with the Commercial Register of the Local Court (Amtsgericht) in Cologne, HRB 48248, and have been published in the Federal Gazette (Bundesanzeiger).

Recognition and Valuation Principles

Receivables are stated at nominal value, less any necessary write-downs for amounts unlikely to be recovered.

Other liabilities are carried at nominal or redemption value, whichever is higher.

Notes to the Balance Sheet

Receivables from affiliated companies

The receivables are due from the company’s shareholder Bayer AG.

Cash on hand, checks and balances with the Bundesbank and other banks

The company has bank balances totaling€25,084 (December 31, 2004:€17,132).

Payables to affiliated companies

The payables are due to the company’s stockholder, Bayer AG. They are due within one year.

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Other Information

Management

Dr. Armin Buchmeier, attorney-at-law
Joachim Reinders, business studies graduate (until April 15, 2005)
Dirk Rosenberg, business studies graduate (from April 16, 2005)

Leverkusen, June 30, 2006

Dritte BV Gesellschaft mit beschränkter Haftung

( Dr. Buchmeier ) ( Rosenberg )

CONVENIENCE TRANSLATION

Balance Sheet for
Dritte BV GmbH, Leverkusen,
as of December 31, 2005

Assets	December 31, 2004		31.12.2005
	EUR ’000		EUR
Current assets
Receivables and other assets
Receivables from affiliated [companies]		8		0
Receivables from Bayer Group companies		0		10,743
		8		10,743
Cash on hand and bank balances		17		25,084
		25		35,827

Equity and liabilities	Dec. 31. 2004		Dec. 31, 2005
	EUR ’000		EUR
Equity
Capital stock		25	25,000
Loss carried forward			445
		25	24,555
Liabilities
Payables to affiliated companies		0	11,272
		0	11,272
		25	35,827

     Note to contingent liabilities in accordance with § 251 of the German Commercial Code (HGB)

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Income statement
for
Dritte BV GmbH, Leverkusen,
for the period from January 1, 2005 to December 31, 2005

	2004			2005
	EUR ’000			EUR
General administration expenses		(7	)		(10,495	)
Other operating expenses					(248	)
Operating result		(7	)		(10,743	)
Non-operating result		0			0
Income from ordinary operations / earnings before income taxes		(7	)		(10,743	)
Income from loss transfer		7			10,743
Net income/loss		0			0

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Notes to the Financial Statements

of Dritte BV GmbH, Leverkusen,

as of December 31, 2005

General

The accounting and valuation principles of Dritte BV GmbH used in the past have been retained in these financial statements.

To enhance clarity, certain items are combined in the income statement and balance sheet. These items are explained in the Notes.

The parent company, Bayer AG, Leverkusen, prepares consolidated financial statements that are available at the company’s headquarters.

Recognition and Valuation Principles

Receivables andother assets are recognized at nominal value. They are due within one year.

Other provisions are established to cover all foreseeable risks and uncertain liabilities. The provisions for uncertain liabilities reflect the amounts expected to be used.

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Notes to the Balance Sheet

Receivables from and payables to affiliated companies have a term of less than one year.

The company hasbank balances totaling€25,083.64.

Other Information

Management
The managing directors were:

Dr. Armin Buchmeier
Dirk Rosenberg

Leverkusen, January 30, 2006

Dritte BV GmbH

( Dr. Buchmeier ) ( Rosenberg )