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, which includes long-term topics of strategic importance to the BASF Group.
  • 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.


Sales in Other rose by €1,306 million compared with 2020 to €3,666 million. This was mainly the result of higher sales in commodity trading.

At –€761 million, EBIT before special items in Other was €8 million above the prior-year figure. EBIT in Other improved by €444 million year on year, from –€1,203 million to –€759 million. This resulted mainly from miscellaneous income and expenses, which included special income from the partial release of provisions for the restructuring of the Global Business Services unit. In the previous year, special charges had been recognized.

Million € 20212 2020 +/–


2,360 55.3%
Income from operations before depreciation and amortization (EBITDA)
before special items


–609 0.3%
Income from operations before depreciation and amortization (EBITDA)


–1,032 41.7%
Depreciation and amortization3


171 –8.2%
Income from operations (EBIT)


–1,203 36.9%
Special items


–434 .
EBIT before special items


–769 1.0%

of which costs for cross-divisional corporate research


–364 2.5%

costs of corporate headquarters


–214 –19.2%

other businesses


143 –56.6%

foreign currency results, hedging and other measurement effects


–58 –6.9%

miscellaneous income and expenses  


–276 45.3%


24,131 –4.7%
Investments including acquisitions5


156 17.0%
Research and development expenses


385 –1.8%

1 Information on the composition of Other can be found in the BASF Report 2021.

2 BASF’s ethylene value chain was reorganized 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 2021 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 €28 million in the first quarter of 2021 and increased these indicators in the Petrochemicals division accordingly (rounding differences are possible). The effect was €28 million in both the second and third quarters of 2021 and €34 million in the fourth quarter of 2021. The effect in full-year 2021 was €118 million. 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. For more information, see

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

4 Contains assets of businesses recognized under Other as well as reconciliation to assets of the BASF Group

5 Additions to property, plant and equipment and intangible assets

Last Update June 13, 2022