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 
Change Invested Capital, Change Sources of Financing 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 Change Working Capital (assets)-0,00-0,000,000,000,000,000,000,000,000,000,000,000,000,00
05 Change Working Capital (liabilities)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
06 Change Working Capital-0,00-0,000,000,000,000,000,000,000,000,000,000,000,000,00
07 C.Financial Capital (assets)0,000,000,000,000,000,000,000,000,000,001,98138,870,000,00
08 C.Financial Capital (liabilities)12,545.455,6119,211.660,407,64963,8813,361.099,1819,09983,6630,872.160,20-83,50-1.550,58
09 Change Indebtedness (balance sheet)-12,54-5.455,61-19,21-1.660,40-7,64-963,88-13,36-1.099,18-19,09-983,66-32,85-2.299,0783,501.550,58
10 Change Fixed assets1,87812,00-0,58-50,000,4050,00-0,36-30,00-3,49-180,000,7150,0052,34972,00
11 Change Working Capital-0,00-0,000,000,000,000,000,000,000,000,000,000,000,000,00
12 Change Invested Capital1,87812,00-0,58-50,000,4050,00-0,36-30,00-3,49-180,000,7150,0052,34972,00
13 Change Stockholders equity14,416.267,6118,641.610,408,041.013,8812,991.069,1815,60803,6633,572.349,07-31,16-578,58
14 Change Provisions0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
15 Change Indebtedness (balance sheet)-12,54-5.455,61-19,21-1.660,40-7,64-963,88-13,36-1.099,18-19,09-983,66-32,85-2.299,0783,501.550,58
16 Change Sources of Financing1,87812,00-0,58-50,000,4050,00-0,36-30,00-3,49-180,000,7150,0052,34972,00
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.