Statement by the Board of Executive Directors

and assurance pursuant to Sections 297(2), 315(1) of the German Commercial Code (HGB)

The Board of Executive Directors of BASF SE is responsible for preparing the Consolidated Financial Statements and Management’s Report of the BASF Group.

The Consolidated Financial Statements for 2013 were prepared according to the International Financial Reporting Standards (IFRS), which are published by the International Accounting Standards Board (IASB), London, and have been endorsed by the European Union.

In order to ensure the adherence of the Consolidated Financial Statements of the BASF Group and Management’s Report to the applicable accounting rules, and the accuracy of reporting, we have established effective internal control systems.

The adherence to uniform, Group-wide accounting and reporting standards, and the reliability and effectiveness of our control systems are continually audited throughout the Group by our internal audit department. The risk management system we have set up is designed to identify material risks in a timely manner, thus enabling the Board of Executive Directors to take appropriate defensive measures as required.

To the best of our knowledge, and in accordance with the applicable reporting principles, the Consolidated Financial Statements of the BASF Group give a true and fair view of the net assets, financial position and results of operations of the Group, and the Management’s Report includes a fair review of the development and performance of the business and the position of the Group, together with a description of the principal opportunities and risks associated with the expected development of the Group.

Ludwigshafen, February 19, 2014

Dr. Kurt Bock
Chairman of the Board
of Executive Directors

Dr. Hans-Ulrich Engel
Chief Financial Officer

Dr. Andreas Kreimeyer

Wayne T. Smith

Dr. Martin Brudermüller
Vice Chairman of the Board
of Executive Directors

Michael Heinz

Dr. Harald Schwager

Margret Suckale