BASF Report 2021 Consoli dated Financial Statements – Notes 243 Development of property, plant and equipment including right-of-use assets arising from leases in 2020 Million € Right-of-use Right-of-use Advance Advance Machinery and machinery and Miscellaneous miscellaneous payments and payments Right-of-use Right-of-use technical technical equipment and equipment and construction in for right-of-use Land land Buildings buildings equipment equipment fixtures fixtures progress assets Total Cost As of January 1, 2020 950 440 10,757 808 43,783 399 4,808 551 3,006 6 65,508 Changes in the scope of consolidation 1 – – – – – 2 1 37 – 41 Additions 18 40 161 120 787 147 199 202 1,842 – 3,516 Additions from acquisitions 12 – 82 3 400 10 3 1 48 – 559 Disposals –3 –13 –129 –53 –590 –13 –145 –36 –216 – –1,198 Transfers 5 – 282 1 1,123 6 77 –1 –1,515 –6 –28 Transfers to disposal groups 3 –2 – –3 –34 – –4 –2 60 – 18 Currency effects –39 –14 –404 –42 –1,567 –44 –167 –26 –98 – –2,401 As of December 31, 2020 947 451 10,749 834 43,902 505 4,773 690 3,164 – 66,015 Accumulated depreciation As of January 1, 2020 53 65 6,374 144 33,110 144 3,472 196 158 – 43,716 Changes in the scope of consolidation – – – – – – 1 – – – 1 Additions 19 40 614 188 3,401 106 392 195 234 – 5,189 of which impairments 18 23 250 50 1,396 25 49 14 234 – 2,059 Disposals –2 –1 –112 –27 –546 –8 –135 –25 –214 – –1,070 Transfers – – –2 – 34 – –45 –1 –10 – –24 Transfers to disposal groups – – 2 2 7 – –1 3 10 – 23 Currency effects –4 –4 –187 –15 –1,124 –13 –108 –11 –1 – –1,467 As of December 31, 2020 66 100 6,689 292 34,882 229 3,576 357 177 – 46,368 Net carrying amount as of December 31, 2020 881 351 4,060 542 9,020 276 1,197 333 2,987 − 19,647