Example 2 BASF Segments 2006
1 Input  2 Input  3 Input  4 Input 
W = Working Capital, F = Financial Capital
OperativeChemic.Plast.Perfor.Agricul.Oil+GasOther
2006200620062006200620062006
Sum operativePlanPlanPlanPlanPlanPlan
R1 C.Revenues ( % Mill.EUR)5,152.129,4410,00785,609,001.041,661,0081,491,0051,022,50170,670,000,00
R2 C.Gross margin I/Revenues (% %Points)              
R3 C.Employees (% Employ.)              
 %Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR
01 Inventories W0,000,000,000,000,000,000,00
02 Accounts receivable W0,000,000,000,000,000,000,00
03 Receiv. fr. affili. companies W0,000,000,000,000,000,000,00
04 Deferred tax asset W0,000,000,000,000,000,000,00
05 Other assets W-0,000,000,000,000,000,000,00
06 Prepaid expenses W0,000,000,000,000,000,000,00
07 Accounts payable W0,000,000,000,000,000,000,00
08 Liabilities to affiliated companies W0,000,000,000,000,000,000,00
09 Deferred tax liability W0,000,000,000,000,000,000,00
10 Other liabilities W0,000,000,000,000,000,000,00
11 Deferred income W0,000,000,000,000,000,000,00
12 Receiv. fr. affili. companies F0,000,000,000,000,000,000,00
13 Receiv. fr. related companies F0,000,000,000,000,000,000,00
14 Other assets F0,000,000,000,000,000,000,00
15 Commercial paper F0,000,000,000,000,000,000,00
16 Cash and cash equivalents minimum F0,000,000,000,000,000,000,00
17 Bonds F0,000,000,000,000,000,000,00
18 Long-term debt minimum F1,000,000,000,000,000,000,00
19 Notes payable F0,000,000,000,000,000,000,00
20 Liabilities to affiliated companies F0,000,000,000,000,000,000,00
21 Liabilities to related companies F0,000,000,000,000,000,000,00
22 Other liabilities F0,000,000,000,000,000,000,00
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.