Example 2 BASF Segments 2006
1 Operating income  2 Non-operating income  3 Total Profit  4 Assets  5 Liabilities and equity  6 Working Capital  7 Invested Capital  8 Change assets  9 Change liab./equity  10 Change Invested Capital  11 Capital addition/distribution  12 Statement of Cash Flows  13 Cash Flows  14 Performance  15 Productivity 
Gross margin-I, -II, Personnel expenses, Operating-Profit, C.=Change to previous year Revenues = 100%
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)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
R3 C.Employees (% Employ.)!0,00!0,00!0,00!0,00!0,00!0,00!0,00
 %Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR
01 External sales100,0043.495,44100,008.641,60100,0012.615,66100,008.230,49100,005.153,02100,006.997,67100,001.857,00
02 Intercompany sales0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
03 Revenues100,0043.495,44100,008.641,60100,0012.615,66100,008.230,49100,005.153,02100,006.997,67100,001.857,00
04 Total operating performance100,0043.495,44100,008.641,60100,0012.615,66100,008.230,49100,005.153,02100,006.997,67100,001.857,00
05 Material expense0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
06 Gross margin I100,0043.495,44100,008.641,60100,0012.615,66100,008.230,49100,005.153,02100,006.997,67100,001.857,00
07 Other operating income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
08 Other costs I0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
09 Other costs II0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
10 Other costs III0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
11 Other costs IV0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
12 Other costs V0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
13 Other taxes0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
14 Other operating expenses-80,35-34.947,83-75,00-6.481,20-88,00-11.101,78-83,00-6.831,31-78,00-4.019,36-60,00-4.198,60-124,69-2.315,58
15 Cost of pensions0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
16 C. Provisions ordinary + etc.0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
17 Expenses-Income ASRAP-80,35-34.947,83-75,00-6.481,20-88,00-11.101,78-83,00-6.831,31-78,00-4.019,36-60,00-4.198,60-124,69-2.315,58
18 Gross margin II19,658.547,6125,002.160,4012,001.513,8817,001.399,1822,001.133,6640,002.799,07-24,69-458,58
19 Personnel costs0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
20 Operating profit19,658.547,6125,002.160,4012,001.513,8817,001.399,1822,001.133,6640,002.799,07-24,69-458,58
21 C.Acc. other Comprehensive Income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
22 C.Provisions for pension plans0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
23 C.Provisions ordinary0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
24 C. Provisions ordinary + etc.0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.