Activities that are not allocated to any of the divisions are recorded under Other. These include other businesses which comprise commodity trading, engineering and other services, as well as rental income and leases. Discontinued operations and certain activities remaining after divestitures are also reported here.


The following activities are also presented under Other:

  • The steering of the BASF Group by corporate headquarters.
  • Cross-divisional corporate research works on long-term topics of strategic importance to the BASF Group. Furthermore, it focuses on the development of specific key technologies, which are of overriding importance for the divisions.
  • Trade with renewable energies as well as the activities of the Net Zero Accelerator unit established on January 1, 2022, which bundles cross-company projects to achieve climate protection targets.
  • Results from currency translation that are not allocated to the segments; earnings from the hedging of raw materials prices and foreign currency exchange risks; and gains and losses from the long-term incentive programs (LTI programs).
  • Remanent fixed costs resulting from organizational changes or restructuring; function and region-related restructuring costs not allocated to a division; idle capacity costs from internal human resource platforms; and consolidation effects that cannot be allocated to the divisions.


In 2022, sales in Other amounted to €4,368 million, €703 million above the prior-year figure. The increase was mainly due to sales growth in commodity trading.

EBIT before special items improved by €12 million year on year to –€749 million. This was primarily attributable to higher income from long-term incentive programs, among other factors. Income also increased from hedging transactions.

EBIT improved by €236 million to –€523 million. This included special income from the partial divestiture of the interest in the Hollandse Kust Zuid wind farm in April 2022.

Million € 2022 2021 +/–
Sales 4,368 3,666 19.2%
Income from operations before depreciation, amortization and special items2 –594 –607 2.2%
Income from operations before depreciation and amortization (EBITDA)2 –368 –602 38.9%
Depreciation and amortization3 155 157 –1.4%
Income from operations (EBIT)2 –523 –759 31.1%
Special items 226 3 .
EBIT before special items2 –749 –761 1.6%

of which costs for cross-divisional corporate research

–325 –355 8.5%

costs of corporate headquarters

–258 –255 –1.2%

other businesses

–43 62 .

foreign currency results, hedging and other measurement effects

33 –62 .

miscellaneous income and expenses  

–156 –151 –3.3%
Assets2, 4 16,803 23,007 –27.0%
Investments including acquisitions5 268 183 46.8%
Research and development expenses 381 378 0.7%

1 Information on the composition of Other can be found in the BASF Report 2022.

2 BASF’s ethylene value chain was reorganized internally as of January 1, 2022. In this connection, the polyolefins and styrenics businesses of the joint venture BASF-YPC Company Ltd., Nanjing, China, which were previously reported under Other, were allocated to the Petrochemicals division. The prior-year figures have been adjusted. This reduced income from integral companies accounted for using the equity method, EBITDA before special items, EBITDA, EBIT and EBIT before special items in Other by €118 million in 2021 and increased these indicators in the Petrochemicals division accordingly (rounding differences are possible). The operating assets were also reallocated as part of the reorganization and increased the Chemicals segment’s assets by €114 million as of December 31, 2021.

3 Depreciation and amortization of property, plant and equipment and intangible assets (including impairments and reversals of impairments)

4 Includes assets of businesses recognized under Other and reconciliation to assets of the BASF Group

5 Additions to property, plant and equipment and intangible assets

Last Update May 26, 2023