BASF Report 2025

Statement of Income and Expense Recognized in Equity

The content of this section is not part of the statutory audit of the annual financial statements but has undergone a separate limited assurance by our auditor.

The content of this section is voluntary, unaudited information, which was critically read by the auditor.

BASF Group

Statement of comprehensive incomea

Million €

2025

2024

Income after taxes

1,726

1,453

 

 

 

 

 

 

Remeasurement of defined benefit plansb

858

1,727

Deferred taxes on the remeasurement of defined benefit plans

–316

–273

Investments accounted for using the equity method – share of nonreclassifiable gains/losses (after taxes)

22

23

Nonreclassifiable gains/losses

563

1,477

Unrealized gains/losses from debt instruments measured at fair value through other comprehensive income

2

Reclassification of realized gains/losses from debt instruments measured at fair value recognized in the statement of income

–5

–1

Unrealized gains/losses in connection with cash flow hedges

–252

44

Reclassification of realized gains/losses recognized in the statement of income in connection with cash flow hedges

343

–103

Unrealized gains/losses from currency translation

–2,119

632

Reclassification of realized gains/losses from currency translation recognized in the statement of income

34

–10

Deferred taxes on reclassifiable gains/losses

–24

7

Investments accounted for using the equity method – share of reclassifiable gains/losses (after taxes)

–309

70

Investments accounted for using the equity method – reclassification of realized gains/losses recognized in the statement of income

–2

45

Reclassifiable gains/losses

–2,331

684

 

 

 

 

 

 

Other comprehensive income after taxes

–1,768

2,161

of which attributable to shareholders of BASF SE

–1,634

2,107

attributable to noncontrolling interests

–134

54

 

 

 

 

 

 

Comprehensive income

–43

3,613

of which attributable to shareholders of BASF SE

–15

3,405

attributable to noncontrolling interests

–28

209

a

For more information on other comprehensive income, see Note 19

b

For more information on the remeasurements of defined benefit plans, see Note 21

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