OMV is a rapidly expanding company. At the end of 2004. OMV acquired a stake in Potrom, which was previously a state-owned company in Romania. At the beginning of 2005, an extensive HSE integration program was drawn up to introduce international best practice models to health, safety and environmental standards of Petrom, OMV and the Romanian government have agreed upon modalities to deal with contamination due to operations prior to 2005. Therefore, systematic information about environmentally relevant projects and cost is needed not only from a managerial point of view but also with regard to contractual terms