BASF Report 2021 Consoli dated Financial Statements – Independent Auditor’s Report 193 We exercise professional judgement and maintain professional Further Information pursuant to Article 10 of the EU Audit German Public Auditor Responsible for the Engagement skepticism throughout the assurance work. We also: Regulation – Identify and assess the risks of material intentional or unintentional We were elected as group auditor by the annual general meeting on The German Public Auditor responsible for the engagement is non-compliance with the requirements of Section 328 (1) HGB, April 29, 2021. We were engaged by the chair of the audit commit- Dr. Stephanie Dietz. design and perform assurance procedures responsive to those tee on July 21, 2021. We have been the group auditor of BASF SE risks, and obtain assurance evidence that is sufficient and appro- without interruption since the financial year 2006. priate to provide a basis for our assurance opinion. – Obtain an understanding of internal control relevant to the We declare that the opinions expressed in this auditor’s report are Frankfurt am Main, February 22, 2022 assurance of the ESEF documents in order to design assurance consistent with the additional report to the audit committee pursuant procedures that are appropriate in the circumstances, but not for to Article 11 of the EU Audit Regulation (long-form audit report). KPMG AG the purpose of expressing an assurance opinion on the effective- Wirtschaftsprüfungsgesellschaft ness of these controls. [Original German version signed by:] – Evaluate the technical validity of the ESEF documents, i.e. whether Other matters – use of the auditor’s report the electronic file containing the ESEF documents provided meets the requirements of Commission Delegated Regulation Our auditor’s report should always be read in conjunction with the (EU) 2019/815 on the technical specification for this electronic file. audited Consolidated Financial Statements and the audited Group Sailer – Evaluate whether the ESEF documents enable an XHTML repro- Management Report as well as the audited ESEF documents. The Wirtschaftsprüfer duction with content equivalent to the audited Consolidated Consolidated Financial Statements and the Group Management [German Public Auditor] Financial Statements and the audited Group Management Report. Report converted to ESEF format – including the versions to be – Evaluate whether the tagging of the ESEF documents with Inline published in the Federal Gazette (Bundesanzeiger) – are merely XBRL technology (iXBRL) in accordance with Articles 4 and 6 of electronic reproductions of the audited Consolidated Financial Commission Delegated Regulation (EU) 2019/815 in the version Statements and the audited Group Management Report and do not in force on the balance sheet date enables an appropriate replace them. In particular, the ESEF report and our assurance Dr. Dietz and complete machine-readable XBRL copy of the XHTML opinion contained therein can only be used in conjunction with the Wirtschaftsprüferin reproduction. audited ESEF documentation provided in electronic form. [German Public Auditor]