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BASF Report 2021 Consoli dated Financial Statements – Notes 205 2 Scope of consolidation First-time consolidations in 2020 comprised: Three of the nine first-time consolidations in 2021 were companies – Four acquired companies with headquarters in Europe (one of added as part of the formation of BASF Shanshan Battery As of December 31, 2021, a total of 267 companies were included, those in Germany), one in North America, one in South America, Materials Co., Ltd. Five companies were added to the scope of either proportionally or fully, in the scope of consolidation of the Africa, Middle East, and three in Asia Pacific consolidation as acquired or newly formed companies as part of the Consolidated Financial Statements (December 31, 2020: 282). Of – One newly established company with headquarters in Europe, purchase of 49.5% of the Hollandse Kust Zuid offshore wind park these, nine companies were first-time consolidations (2020: 43). two newly established companies in Asia Pacific, and one newly from Vattenfall. Since the beginning of 2021, a total of 24 companies (2020: 63) established company with headquarters in South America, Africa, were deconsolidated due to divestiture, merger, liquidation or Middle East Eleven companies were deconsolidated as a result of the divestiture immateriality. – Eleven companies that had not been consolidated at the time of of the global pigments business in 2021. Additionally, seven initial inclusion in the Consolidated Financial Statements in companies merged with BASF companies due to the integration of First-time consolidations in 2021 comprised: Europe, six in North America, 11 in Asia Pacific and two in South the polyamide business (PA 6.6) which had been acquired in 2020. – Four acquired companies with headquarters in Europe and three America, Africa, Middle East in Asia Pacific – Two newly established companies with headquarters in Europe (one of those in Germany) Scope of consolidation Number of companies South America, Of which Africa, Europe Germany North America Asia Pacific Middle East 2021 2020 As of January 1 143 45 39 76 24 282 302 of which proportionally consolidated 7 – – 2 – 9 7 First-time consolidations 6 1 – 3 – 9 43 of which proportionally consolidated – – – – – – 2 Deconsolidations 9 3 4 8 3 24 63 of which proportionally consolidated – – – – – – – As of December 31 140 43 35 71 21 267 282 of which proportionally consolidated 7 – – 2 – 9 9

Integrated Report | BASF Page 204 Page 206