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BASF Report 2021 Consoli dated Financial Statements – Notes 206 Overview of impact of changes to the scope of consolidation (excluding acquisitions and divestitures) 2021 2020 Million € %a Million € %a Sales –1 0.0 –3 0.0 Noncurrent assets 21 0.0 12 0.0 of which property, plant and equipment –1 0.0 39 0.2 Current assets –28 0.0 –23 0.1 of which cash and cash equivalents –8 0.3 7 0.2 Assets –7 0.0 –11 0.0 Equity 1 0.0 –5 0.0 Noncurrent liabilities 0 0.0 1 0.0 of which financial indebtedness – – – – Current liabilities –8 0.0 –7 0.0 of which financial indebtedness – – 1 0.0 Total equity and liabilities –7 0.0 –11 0.0 Other financial obligations – – – – a Proportional share in relation to the BASF Group The proportionally consolidated joint operations include, in In addition to the fully and proportionally consolidated companies, particular: 27 joint ventures and/or associated companies (2020: 25) were – Ellba C.V., Rotterdam, Netherlands, which is jointly operated with consolidated using the equity method. Shell for the production of propylene oxide and styrene monomer – BASF DOW HPPO Production BVBA, Antwerp, Belgium, which is A list of the companies included in the Consolidated Financial jointly operated with Dow for the production of propylene oxide Statements and of all companies in which BASF SE has a – Butachimie SNC, Chalampé, France, which is jointly operated shareholding as required by section 313(2) of the German with Invista for the production of adiponitrile (ADN) and Commercial Code (HGB) is provided in the list of shares held. hexamethylenediamine (HMD) For more information, see Note 4 on page 213 – Alsachimie S.A.S., Chalampé, France, which is jointly operated For more information, see basf.com/en/corporategovernance with Domo Chemicals for the production of adipic acid

Integrated Report | BASF Page 205 Page 207