✓ audited

2.1 – Changes in scope of consolidation

In 2012, the scope of consolidation for the Consolidated Financial Statements encompassed 330 companies (2011: 316). Of this number, 36 companies were first-time consolidations (2011: 26). Since the beginning of 2012, 22 companies were deconsolidated due to merger, sale or immateriality (2011: 49).

First-time consolidations in 2012 comprised:

  • A total of 12 companies in conjunction with the acquisition of the Becker Underwood Group
  • Four companies as a result of the acquisition of Novolyte
  • And an additional 20 companies which had previously not been consolidated, which are registered in Germany, the United States, the Netherlands, the United Kingdom, Belgium, France, China, Brazil, Ukraine, South Korea and Bahrain.

First-time consolidations in 2011 comprised:

  • A total of four companies in conjunction with the acquisition of inge watertechnologies AG and inge GmbH
  • 11 companies as a result of carving out the styrenics activities as of January 1, 2011. These companies were removed from the scope of consolidation as of October 1, 2011 along with two other companies due to their transfer into Styrolution Holding GmbH, which is accounted for using the equity method
  • An additional 11 companies which had previously not been consolidated, which were registered in Germany, China, South Korea, Belgium, Canada and Panama.

A list of companies included in the Consolidated Financial Statements and a list of all companies in which BASF SE has a participation as required by Section 313 (2) of the German Commercial Code is provided in the List of Shares Held.

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Scope of consolidation

 

Europe

Thereof Germany

North America

Asia Pacific

South America, Africa, Middle East

2012

2011

As of January 1

192

70

38

67

19

316

339

Thereof proportionally consolidated

12

1

3

9

24

21

First-time consolidations

17

4

12

4

3

36

26

Thereof proportionally consolidated

3

Deconsolidations

11

2

2

8

1

22

49

Thereof proportionally consolidated

1

1

2

As of December 31

198

72

48

63

21

330

316

Thereof proportionally consolidated

11

1

2

9

22

24

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Overview of impact of changes to the scope of consolidation
(excluding acquisitions and divestitures)

 

2012

 

2011

 

Million € 

%

 

Million € 

%

Sales

251

0.3

 

108

0.1

 

 

 

 

 

 

Long-term assets

48

0.1

 

(67)

(0.2)

Thereof property, plant and equipment

54

0.3

 

44

0.2

Short-term assets

10

.

 

140

0.5

Thereof cash and cash equivalents

3

0.1

 

(3)

(0.1)

Assets

58

0.1

 

73

0.1

 

 

 

 

 

 

Equity

6

.

 

(28)

(0.1)

Long-term liabilities

12

0.1

 

6

.

Thereof financial indebtedness

.

.

 

2

.

Short-term liabilities

40

0.2

 

95

0.6

Thereof financial indebtedness

.

.

 

47

1.2

Total equity and liabilities

58

0.1

 

73

0.1

Contingent liabilities and other financial obligations

20

0.2

 

12

0.2