Other Q1 2021 Sales in Other rose considerably compared with the first quarter of 2020. This was primarily the result of considerable sales growth in commodity trading. Income from operations (EBIT) before special items declined considerably. This was mainly due to higher additions to provisions for variable compensation components (bonus) as a result of the strong first quarter. Expenses for the long-term incentive program also contributed to the decline in earnings, after positive valuation effects from the program in the prior-year quarter. (XLSX:) XLS Financial data – Other (Million €) Q1 2021 2020 +/– Sales 783 702 12% Income from operations before depreciation, amortization and special items –526 –254 . Income from operations before depreciation and amortization (EBITDA) –541 –271 –100% Depreciation and amortizationa 35 50 –30% Income from operations (EBIT) –576 –321 –79% Special items –16 –22 27% EBIT before special items –560 –299 –87% of which costs for cross-divisional corporate research –69 –75 8 % costs of corporate headquarters –58 –54 –7% other businesses 30 27 11% foreign currency results, hedging and other measurement effects –53 54 . miscellaneous income and expenses –410 –251 –63% Assets (March 31)b 23,408 28,339 –17% Investments including acquisitionsc 29 40 –28% Research and development expenses 76 80 –5% a Depreciation and amortization of property, plant and equipment and intangible assets (including impairments and reversals of impairments) b Contains assets of businesses recognized under Other as well as reconciliation to assets of the BASF Group c Additions to property, plant and equipment and intangible assets back next