Balance sheet

Half-Year Financial Report 2024

Million €	June 30, 2024	Dec. 31, 2023	June 30, 2023
Intangible assets	12,075	12,216	12,846
Property, plant and equipment	25,359	24,080	23,186
Integral investments accounted for using the equity method	2,560	2,054	2,129
Non-integral investments accounted for using the equity method	4,890	4,518	5,023
Other financial assets	1,103	1,099	1,181
Deferred tax assets	632	617	887
Receivables for income taxes	84	80	91
Other receivables and miscellaneous assets	1,991	1,258	1,548
Noncurrent assets	48,694	45,923	46,890

Inventories	14,633	13,876	15,438
Accounts receivable, trade	12,192	10,414	12,832
Receivables for income taxes	619	717	893
Other receivables and miscellaneous assets	4,020	3,787	4,755
Marketable securities	59	53	223
Cash and cash equivalents	2,229	2,624	2,474
Current assets	33,753	31,472	36,615
Total assets	82,447	77,395	83,505

Million €	Explanations in the notes	June 30, 2024	Dec. 31, 2023	June 30, 2023
Subscribed capital		1,142	1,142	1,142
Capital reserves		3,139	3,139	3,147
Retained earnings		31,277	32,517	34,414
Other comprehensive income		–221	–1,521	–711
Equity attributable to shareholders of BASF SE		35,337	35,277	37,993
Noncontrolling interests		1,384	1,368	1,336
Equity	[6]	36,721	36,646	39,328

Provisions for pensions and similar obligations		2,474	2,896	2,605
Deferred tax liabilities		906	1,140	1,189
Tax provisions		369	335	332
Other provisions		1,689	1,684	1,552
Financial indebtedness	[7]	18,702	17,085	17,624
Other liabilities		1,668	1,739	1,653
Noncurrent liabilities		25,809	24,879	24,954

Accounts payable, trade		6,776	6,741	6,011
Provisions		4,167	3,214	4,153
Tax liabilities		1,088	801	1,267
Financial indebtedness	[7]	5,027	2,182	5,321
Other liabilities		2,859	2,931	2,471
Current liabilities		19,917	15,871	19,223
Total equity and liabilities		82,447	77,395	83,505