Scope of Consolidation

Changes in the Scope of Consolidation

As of September 30, 2024, the scope of consolidation comprised Covestro AG and 55 (December 31, 2023: 57) consolidated companies.

The decline in the number of consolidated companies in the third quarter of 2024 is due on the one hand to the intragroup merger of the consolidated company Covestro Resins (Germany) GmbH, Meppen (Germany), with Covestro Deutschland AG, Leverkusen (Germany), as of August 1, 2024, and on the other hand to the liquidation of the consolidated company Covestro Coating Resins China Holding B.V., Zwolle (Netherlands), on September 23, 2024.

Acquisitions and Divestitures

No reportable acquisitions or divestitures were made in the third quarter of 2024.