2005年12月22日

The sale is effective December 31, 2005/January 1, 2006 and is subject to approval by the relevant antitrust authorities. The sale is part of the IWKA Group's ongoing program of divesting of former Process Technology Division. The Flexible Solutions Group, which has over 1,000 employees, is expected to generate sales revenues of nearly EUR 150 million in 2005. The balance of the operating earnings of the Flexible Solutions Group and the result from its sale equals a loss of approximately EUR 5 million. The transaction will substantially reduce the IWKA Group's net debt as of early 2006.

Karlsruhe, December 22, 2005

The Executive Board

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