9. Other Operating Income and Expenses

Income from the adjustment and release of provisions recognized in other operating expenses increased in 2025 compared to the previous year, mainly related to provisions for environmental protection measures in North America. Provisions were reversed or adjusted if, based on the circumstances on the balance sheet date, utilization was no longer expected, or expected to a lesser extent.

In both years, revenue from miscellaneous other activities primarily included income from rentals, catering operations, cultural events and logistics services. The increase in revenue over the previous year was largely offset by higher production costs.

In 2025, income from hedging transactions and LTI programs mainly included unrealized gains from derivatives used to hedge natural gas purchases. In 2024, this item primarily included income from the valuation of virtual and physical power purchase agreements.

Income from foreign currency transactions and the translation of financial statements in foreign currencies related to the translation of receivables and liabilities in foreign currencies and included income from the translation of companies’ financial statements whose local currency is different from the functional currency. In the event of losses, these are reported under other operating expenses.

Gains on divestitures and the disposal of noncurrent assets in 2025 resulted mainly from the sale of the Brazilian decorative paints business and the disposal of the food and health performance ingredients business.

Gains/losses from precious metal trading were generated exclusively in the Surface Technologies segment.

Income from refunds and government grants was largely attributable to government grants in the Surface Technologies segment, primarily relating to previous periods. Moreover, grants for regional business development in China and other support measures in various countries were recorded.

Other income in both years included income from a number of individual matters.

In 2025, expenses from restructuring and integration measures related mainly to measures in connection with the ongoing cost savings programs and adjustments to production structures in Germany. In addition, expenses were incurred for global restructuring measures, mainly in the Chemicals segment.

Environmental protection and safety measures, costs of demolition and removal, and project costs not subject to mandatory capitalization were expensed if requirements for capitalization pursuant to IFRS were not met. Expenses for project costs not subject to mandatory capitalization amounted to €415 million in 2025 (previous year: €390 million) and in both years were attributable in particular to the new Verbund site in China and the Ludwigshafen site. In addition, expenses of €117 million in 2025 (previous year: €97 million) were incurred for additions to environmental provisions. In 2025, these mainly related to sites located in North America and Europe, whereas in the previous year they were primarily due to the Ludwigshafen site.

Depreciation, amortization and impairments of noncurrent assets and of the disposal groups in 2025 included impairments in the amount of €414 million. These comprised impairments on property, plant and equipment in particular in the Chemicals und Nutrition & Care segments and on intangible assets, mainly in the Agricultural Solutions segment. In 2024, impairments amounted to €749 million and mainly related to property, plant and equipment in the Surface Technologies segment, especially in the battery materials business, as well as property, plant and equipment in the Chemicals segment and property, plant and equipment and intangible assets in the Nutrition & Care segment (for more information, see Note 14).

Costs from miscellaneous revenue-generating activities relate to the corresponding items presented in other operating income.

Expenses from hedging transactions and LTI programs included expenses of €83 million in 2025 (previous year: €89 million), mainly from changes in market values of derivatives used to hedge natural gas supplies as well as expenses for option premiums related to these hedges. LTI programs led to expenses in the amount of €27 million in 2025 (previous year: €1 million).

In both years, losses from divestitures and the disposal of noncurrent assets resulted from costs in connection with various divestment projects and purchase price adjustments for completed divestments.

The net expenses from the recognition and reversal of impairments on business-related receivables in 2025 included in particular impairments on receivables in the Agricultural Solutions division in the regions Europe and South America, Africa, Middle East.

In both years, other expenses included mainly expenses for litigation, for REACH, for the provision of services and other services and for warranties, as well as other expenses for social commitment. The previous year also included expenses associated with the out-of-court settlement of the multidistrict litigation proceedings in connection with aqueous film-forming foam products in the United States.