BASF Report 2021 Consoli dated Financial Statements – Statement of Changes in Equity 199 Statement of Changes in Equity BASF Group Statement of changes in equitya Million € Remeasure- ment of Equity defined Measurement Other com- attributable to Non- Subscribed Capital Retained benefit Currency of securities Cash flow prehensive shareholders controlling b capital reserves earnings plans translation at fair value hedges income of BASF SE interests Equity As of January 1, 2021 1,176 3,115 37,911 –6,538 –1,800 7 –143 –8,474 33,728 670 34,398 c Dividends paid – – –3,031 – – – – – –3,031 –281 –3,312 Income after taxes – – 5,523 – – – – – 5,523 459 5,982 Other comprehensive income after taxes – – – 2,709 2,205 –2 –329 4,583 4,583 90 4,673 d Changes in scope of consolidation and other changes – –10 –37 36 – – – 36 –11 351 340 As of December 31, 2021 1,176 3,106 40,365 –3,793 406 5 –472 –3,855 40,792 1,289 42,081 Statement of changes in equitya Million € Remeasure- ment of Equity defined Measurement Other com- attributable to Non- Subscribed Capital Retained benefit Currency of securities Cash flow prehensive shareholders controlling b capital reserves earnings plans translation at fair value hedges income of BASF SE interests Equity As of January 1, 2020 1,176 3,115 42,056 –5,618 798 5 –35 –4,850 41,497 853 42,350 c Dividends paid – – –3,031 – – – – – –3,031 –108 –3,139 Income after taxes – – –1,060 – – – – – –1,060 –15 –1,075 Other comprehensive income after taxes – – – –973 –2,598 2 –108 –3,677 –3,677 –49 –3,726 Changes in scope of consolidation and other changes – – –54 53 – – – 53 –1 –11 –12 As of December 31, 2020 1,176 3,115 37,911 –6,538 –1,800 7 –143 –8,474 33,728 670 34,398 a For more information on the items relating to equity, see Notes 19 and 20 from page 249 onward b Details are provided in the Statement of Income and Expense Recognized in Equity on page 195 c Including profit and loss transfers d Valuation adjustment BASF “plus” share program