2 – Scope of Consolidation
In addition to BASF SE, all material subsidiaries are included in the BASF Group Financial Statements on a fully consolidated basis. Joint arrangements that are classified as joint operations according to IFRS 11 are proportionally consolidated. Changes in the number of fully and proportionally consolidated companies are shown in the table.
The deconsolidations related to one liquidated company, one company that was reclassified for reasons of materiality, and five companies that are no longer included in the scope of consolidation following the sale of a share in the Hollandse Kust Zuid wind farm.
|
2022 |
2021 |
|---|---|---|
As of January 1 |
267 |
282 |
of which proportionally consolidated |
9 |
9 |
First-time consolidations |
– |
– |
of which proportionally consolidated |
– |
– |
Deconsolidations |
7 |
19 |
of which proportionally consolidated |
– |
– |
As of June 30 |
260 |
263 |
of which proportionally consolidated |
9 |
9 |
|
2022 |
2021 |
|---|---|---|
As of January 1 |
27 |
25 |
As of June 30 |
24 |
26 |