Last Update: 03/12/2009
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Part of the audited Consolidated Financial Statements and Management´s Analysis

Value added statement

The value added statement shows how BASF provides value to society through its activities. In this way, our sustainable development is shown in a transparent manner. Unlike the statement of income, the value added statement is not from the shareholder’s perspective, but shows BASF’s contribution to private and public income.

Value added results from the company’s business performance minus goods and services purchased as well as depreciation or amortization. The resulting amount is distributed to employees, shareholders or the state.

In 2008, value added at BASF amounted to €13,210 million and decreased by 8.5% compared with the previous year. The decline is mainly due to the significant increase in raw material prices. The majority of value added was distributed to our employees in the form of wages, salaries and social benefits. In addition, a significant share of value added was distributed to the state in the form of taxes. This amounted to €2,940 million in 2008 compared with €2,855 million in the previous year.

In 2008, BASF spent a total of €65 million on donations, sponsoring and funding for our own projects, compared with €75 million in 2007. This amount is contained in “other expenses.”

The remaining value added of €2,912 million was available to be paid out as a dividend or retained. Further information on wages and salaries, taxes and donations and sponsoring


  • BASF Group’s financial contribution to private and public income
  • Decline of 8.5% compared with 2007 to €13.2 billion, mainly due to significantly increased raw material costs
  • Majority distributed to employees

Creation of value added                                                                      Use of value added
(million €, previous year’s figures in brackets)                                        (%, previous year’s figures in brackets)


  • €6,364 million for employees
  • €2,940 million for taxes
  • €65 million for donations, sponsoring and own social projects
  • €2,912 million available for dividend or retention

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