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 
Capital addition, Capital distribution (dividends), Interest Rates 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 C.Capital stock0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
05 C.Add. paid-in capital0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
06 Capital addition0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
07 C.Add.paid-in capit.+ retain.earn.14,416.267,6118,641.610,408,041.013,8812,991.069,1815,60803,6633,572.349,07-31,16-578,58
08 Transfer/withdraw Retain. earnings-14,41-6.267,61-18,64-1.610,40-8,04-1.013,88-12,99-1.069,18-15,60-803,66-33,57-2.349,0731,16578,58
09 C.Add. paid-in capital0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
10 C.Unappropriated net income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
11 Unappropriated net income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
12 Balance br.forw. from prior year0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
13 Capital distribution (dividends)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
14 Financial Capital (assets) average0,000,000,000,000,000,000,000,000,000,000,9969,430,000,00
15 Interest income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
16 Interest rate (earned on assets)0,000,000,000,000,000,000,00
17 Financial Capital (liabilities) average72,9831.743,3944,373.834,4738,594.867,8240,823.359,46100,035.154,3115,441.080,10415,727.719,88
18 Interest expenses0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
19 Interest rate (incurred on debt)0,000,000,000,000,000,000,00
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.