Statement of Cash Flows

Statement of cash flows (Million €)

 

Q1

 

2021

2020

Net income

1,718

885

Depreciation and amortization of property, plant and equipment and intangible assets

865

999

Changes in net working capital

–2,773

–3,000

Miscellaneous items

–335

86

Cash flows from operating activities

–525

–1,030

 

 

 

Payments made for property, plant and equipment and intangible assets

–456

–569

Acquisitions/divestitures

–7

–1,245

Changes in financial assets and miscellaneous items

28

–6

Cash flows from investing activities

–435

–1,820

 

 

 

Capital increases/repayments and other equity transactions

1

Changes in financial and similar liabilities

717

4,329

Dividends

–7

–36

Cash flows from financing activities

710

4,294

 

 

 

Cash-effective changes in cash and cash equivalentsa

–250

1,444

Cash and cash equivalents at the beginning of the period and other changesb

4,382

2,421

Cash and cash equivalents at the end of the periodb

4,132

3,865

a

In the first quarter of 2020, BASF SE transferred securities in the amount of €80 million to BASF Pensionstreuhand e.V., Ludwigshafen am Rhein, Germany. This transfer was not cash effective and therefore had no effect on the statement of cash flows.

b

In 2021 and 2020, cash and cash equivalents presented in the statement of cash flows deviate from the figures in the balance sheet, as the relevant amounts were reclassified in the balance sheet to assets of disposal groups. The disposal group for the pigments business contained cash and cash equivalents of €5 million as of January 1, 2021, and March 31, 2021. As of January 1, 2020, cash and cash equivalents deviate from the figure in the balance sheet due to the reclassification of cash and cash equivalents to the disposal groups for the construction chemicals business (€21 million) and the pigments business (€7 million). As of March 31, 2020, €24 million was reclassified in the balance sheet to the disposal group for the construction chemicals business, and €12 million to the disposal group for the pigments business.