2.1 – Changes in scope of consolidation

In 2013, the scope of consolidation for the Consolidated Financial Statements encompassed 309 companies (2012: 312). Of this number, nine companies were first-time consolidations (2012: 35). Since the beginning of 2013, a total of twelve companies were deconsolidated due to divestiture, merger, sale or immateriality (2012: 22).

First-time consolidations in 2013 comprised:

  • A total of three companies in conjunction with the acquisition of Pronova BioPharma ASA
  • One company through the acquisition of Verenium Corporation
  • An additional five companies which had previously not been consolidated, which were registered in Germany, South Africa, Uruguay, Canada and China.

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
  • An additional 19 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.

A list of companies included in the Consolidated Financial Statements and a list of all companies in which BASF SE has a share 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

2013

2012

As of January 1

191

70

46

54

21

312

299

Thereof proportionally consolidated

6

2

8

10

First-time consolidations

4

1

2

1

2

9

35

Thereof proportionally consolidated

Deconsolidations

6

4

6

12

22

Thereof proportionally consolidated

2

As of December 31

189

67

42

55

23

309

312

Thereof proportionally consolidated

6

2

8

8

  (XLS:) Download (xls, 24 kB)

Overview of impact of changes to the scope of consolidation1
(excluding acquisitions and divestitures)

 

2013

 

2012

 

Million €

%

 

Million €

%

1

Effects from the initial use of IFRS 10 und IFRS 11 are not included in this overview, since they have been considered as of January 1, 2012.

Sales

32

.

 

(16)

.

 

 

 

 

 

 

Noncurrent assets

(3)

.

 

49

0.1

Thereof property, plant and equipment

1

.

 

54

0.3

Current assets

28

0.1

 

7

.

Thereof cash and cash equivalents

2

0.1

 

.

.

Assets

25

.

 

56

0.1

 

 

 

 

 

 

Equity

8

.

 

6

.

Noncurrent liabilities

5

.

 

12

0.1

Thereof financial indebtedness

.

.

 

.

.

Current liabilities

12

.

 

38

0.2

Thereof financial indebtedness

5

0.2

 

.

.

Total equity and liabilities

25

.

 

56

0.1

Contingent liabilities and other financial obligations

.

.

 

20

0.2