Example 2 BASF Segments 2006
Revenues and income  Balance sheets  Cash flows  FCF  Ratios  CVA  Rearrangment 
% = Change to previous year Equity incl. minorities
OperativeChemic.Plast.Perfor.Agricul.Oil+GasOther
2006200620062006200620062006
Sum operativePlanPlanPlanPlanPlanPlan
%Mio EUR%Mio EUR%Mio EUR%Mio EUR%Mio EUR%Mio EUR%Mio EUR
01 Goodwill!0,00!0,00!0,00!0,00!0,00!0,00!0,00
02 Intangible assets!0,00!0,00!0,00!0,00!0,00!0,00!0,00
03 Property, plant and equipment (PPE)2,3635.283,20-0,835.988,000,786.477,00-0,624.833,00-2,816.219,001,144.420,0015,257.347,00
04 Financial Assets!0,00!0,00!0,00!0,00!0,00!0,00!0,00
05 Other assets noncurrent!0,00!0,00!0,00!0,00!0,00!0,00!0,00
06 Noncurrent Assets2,3635.283,20-0,835.988,000,786.477,00-0,624.833,00-2,816.219,001,144.420,0015,257.347,00
07 Inventories!0,00!0,00!0,00!0,00!0,00!0,00!0,00
08 Trade accounts receivable!0,00!0,00!0,00!0,00!0,00!0,00!0,00
09 Other assets current-5,15-0,00!0,00!0,00!0,00!0,00!0,00!0,00
10 Liquid assets!0,00!0,00!0,00!0,00!0,00!138,87!0,00
11 Current Assets-5,15-0,00!0,00!0,00!0,00!0,00!138,87!0,00
12 Assest held for sale and D.O.!0,00!0,00!0,00!0,00!0,00!0,00!0,00
13 Assets2,3635.283,20-0,835.988,000,786.477,00-0,624.833,00-2,816.219,004,324.558,8715,257.347,00
               
14 Capital stock!0,00!0,00!0,00!0,00!0,00!0,00!0,00
15 Reserves100,000,00!1.373,33!1.077,24400.114.436.020.942.400,00953,95!752,86!2.209,80-68.257.426.254.209.728,00-569,58
16 Income after taxes0,816.267,6117,261.610,40-5,881.013,8812,081.069,186,75803,666,302.349,07-1,58-578,58
17 Stockholders equity!6.267,61117,262.983,7394,122.091,12112,082.023,13106,751.556,52106,304.558,87-101,58-1.148,17
18 Provisions for pension plans!0,00!0,00!0,00!0,00!0,00!0,00!0,00
19 Other provisions noncurrent!0,00!0,00!0,00!0,00!0,00!0,00!0,00
20 Financial liabilities noncurrent!0,00!0,00!0,00!0,00!0,00!0,00!0,00
21 Other liabilities noncurrent!0,00!0,00!0,00!0,00!0,00!0,00!0,00
22 Noncurrent liabilities!0,00!0,00!0,00!0,00!0,00!0,00!0,00
23 Other provisions current!0,00!0,00!0,00!0,00!0,00!0,00!0,00
24 Financial liabilities current-15,8329.015,59-35,603.004,27-18,024.385,88-28,122.809,87-17,424.662,48-100,000,0022,338.495,17
25 Trade accounts payable!0,00!0,00!0,00!0,00!0,00!0,00!0,00
26 Other liabilities current!0,00!0,00!0,00!0,00!0,00!0,00!0,00
27 Current liabilities-15,8329.015,59-35,603.004,27-18,024.385,88-28,122.809,87-17,424.662,48-100,000,0022,338.495,17
28 Liabilities related to D.O.!0,00!0,00!0,00!0,00!0,00!0,00!0,00
29 Total stockholders equity and liabilities2,3635.283,20-0,835.988,000,786.477,00-0,624.833,00-2,816.219,004,324.558,8715,257.347,00
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.