BASF Report 2021 Consoli dated Financial Statements – Notes 241 Development of property, plant and equipment including right-of-use assets arising from leases in 2021 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, 2021 947 451 10,749 834 43,902 505 4,773 690 3,164 – 66,015 Changes in the scope of consolidation 0 –2 –2 0 –2 – –2 –1 0 – –10 Additions 7 11 141 168 814 98 203 186 2,301 150 4,078 Additions from acquisitions – 39 104 – 149 – 3 – 38 – 332 Disposals –8 –1 –97 –49 –556 –12 –171 –134 –140 – –1,168 Transfers –5 10 310 – 1,392 – 118 – –1,723 – 102 Transfers to disposal groups –59 0 –60 –2 –360 0 –15 –5 –9 0 –510 Currency effects 25 37 350 31 1,442 33 150 20 104 – 2,193 As of December 31, 2021 905 544 11,495 982 46,781 624 5,058 756 3,735 150 71,030 Accumulated depreciation As of January 1, 2021 66 100 6,689 292 34,882 229 3,576 357 177 – 46,368 Changes in the scope of consolidation – –2 –2 0 –1 – –3 –1 0 –1 –9 Additions –3 17 380 129 1,921 80 331 173 35 – 3,064 of which impairments –3 – 27 8 72 – 3 – 35 – 142 Disposals 0 –1 –83 –27 –517 –8 –163 –103 –132 – –1,033 Transfers – 2 3 –1 131 – –1 – –32 – 102 Transfers to disposal groups –13 0 –45 –1 –336 – –11 –3 0 0 –409 Currency effects 4 9 174 16 1,058 14 104 11 5 – 1,395 As of December 31, 2021 54 125 7,115 408 37,138 316 3,833 435 53 – 49,477 Net carrying amount as of 852 419 4,380 574 9,642 308 1,225 321 3,681 150 21,553 December 31, 2021