BASF Report 2021 Consoli dated Financial Statements – Notes 273 The net gains and losses from financial instruments shown in the Net gains and losses from financial instruments following table comprise the results of valuations, the amortization of Million € discounts, the recognition and reversal of impairments, results from 2021 2020 the translation of foreign currencies as well as interest, dividends Financial assets measured at amortized cost 318 –282 and all other effects on the earnings resulting from financial of which interest result 19 32 instruments. The line item financial instruments at fair value through Financial instruments at fair value through profit or loss 608 691 profit or loss contains only gains and losses from instruments that of which interest result 58 65 are not designated as hedging instruments in a hedging relationship Financial assets at fair value through other comprehensive income 2 2 in accordance with IFRS 9. of which interest result 2 1 Gains and losses from the valuation of securities recognized in equity are shown in development of income and expense recognized in equity attributable to shareholders of BASF SE on page 195 Financial liabilities measured at amortized cost –726 –326 For more information, see the Statement of Changes in Equity on page 199 of which interest result –324 –403