Consolidated Statements of Financial Position

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**Bayer Group Consolidated Statements of Financial Position**
€ million	Note	Dec. 31, 2024	Dec. 31, 2025
Noncurrent assets
Goodwill	[14]	30,016	28,061
Other intangible assets	[14]	22,112	20,622
Property, plant and equipment	[15]	13,456	12,649
Investments accounted for using the equity method	[16]	820	546
Other financial assets	[17]	2,260	2,265
Other receivables	[20]	1,578	1,742
Deferred taxes	[11]	6,164	5,745
		76,406	71,630
Current assets
Inventories	[18]	13,467	12,378
Trade accounts receivable	[19]	8,966	9,077
Other financial assets	[17]	2,266	1,391
Other receivables	[20]	2,052	1,867
Claims for income tax refunds		1,480	1,504
Cash and cash equivalents		6,191	6,671
Assets held for sale	[5.3]	22	23
		34,444	32,911
Total assets		110,850	104,541

Equity	[21]
Capital stock		2,515	2,515
Capital reserves		18,261	18,261
Other reserves		11,132	5,171
Equity attributable to Bayer AG stockholders		31,908	25,947
Equity attributable to noncontrolling interest		137	116
		32,045	26,063
Noncurrent liabilities
Provisions for pensions and other post-employment benefits	[22]	3,312	2,090
Other provisions	[23]	7,396	8,976
Refund liabilities	[6]	9	7
Contract liabilities	[6]	303	169
Financial liabilities	[24]	35,498	31,833
Income tax liabilities		1,346	1,054
Other liabilities	[26]	1,124	995
Deferred taxes	[11]	865	769
		49,853	45,893
Current liabilities
Other provisions	[23]	3,808	6,816
Refund liabilities	[6]	5,905	5,641
Contract liabilities	[6]	3,652	3,733
Financial liabilities	[24]	5,313	5,746
Trade accounts payable	[25]	7,518	7,081
Income tax liabilities		547	678
Other liabilities	[26]	2,209	2,890
		28,952	32,585
Total equity and liabilities		110,850	104,541

Bayer Group Consolidated Statements of Financial Position