BASF Report 2021 Consoli dated Financial Statements – Notes 227 Additional information on the BASF-YPC Company Ltd. material integral investment accounted for using the equity method Reconciliation of the carrying amount of the shareholding in BASF-YPC Company Ltd. Million € 2021 2020 Financial information on BASF-YPC Company Ltd., Nanjing, China (100%) BASF interest 50% 50% Million € December 31, 2021 December 31, 2020 Carrying amount as of the beginning of the year 710 771 Balance Sheet Proportional income after taxes and other adjustments to 409 66 income and expenses Noncurrent assets 960 931 Proportional changes in other comprehensive income 103 –17 Current assets 1,702 820 Dividends received 74 110 of which marketable securities, cash and cash equivalents 747 229 Carrying amount as of the end of the year 1,148 710 Assets 2,662 1,751 Equity 2,296 1,419 10.2 Non-integral companies accounted for using the Noncurrent liabilities 3 3 equity method of which financial indebtedness – – Current liabilities 363 329 Income from non-integral companies accounted for using the equity of which financial indebtedness – 54 method Million € Total equity and liabilities 2,662 1,751 2021 2020 Proportional income after taxes 435 –643 Statement of income 2021 2020 of which joint ventures – –610 Sales revenue 3,615 1,995 associated companies 435 –33 Amortization/impairment and reversals of impairments 179 202 Other adjustments to income and expenses –739 –282 Interest income 7 3 of which joint ventures – –280 Interest expenses 1 2 associated companies –739 –2 Income taxes 273 44 Income from the divestiture of shares in Solenis 589 – Income after taxes and other adjustments to income and expenses 818 132 Income from non-integral companies accounted for using the equity method 285 –925 Changes in other comprehensive income 205 –34 Income from non-integral companies accounted for using the equity method increased by €1,210 million in 2021 due primarily to income from the divestiture of the shares in Solenis as well as to the improvement in the earnings contribution of Wintershall Dea. The improvement in Wintershall Dea’s earnings in the amount of €545 million was largely the result of higher oil and gas prices as well as lower impairments of assets. In addition to impairments and