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 
Statement of Cash Flows, Indebtedness 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 Indebtedness start year (balance)79,2534.471,2053,984.664,6742,415.349,7647,493.909,05109,575.646,1430,872.160,20373,976.944,58
05 Operating profit19,658.547,6125,002.160,4012,001.513,8817,001.399,1822,001.133,6640,002.799,07-24,69-458,58
06 Non operating profit0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
07 Change Working Capital0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
08 Minority interests (inc.-/loss+)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
09 C.minority interest0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
10 Capital addition0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
11 Capital distribution (dividends)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
12 Addition to goodwill0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
13 Retirement of goodwill0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
14 Addition to intangible assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
15 Retirement of intangible assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
16 Capital expenditures in PPE-4,81-2.092,00-5,79-500,00-4,36-550,00-3,64-300,00-2,91-150,00-7,15-500,00-4,95-92,00
17 Proceeds from sale of PPE-2,30-1.000,000,000,000,000,000,000,000,000,000,000,00-53,85-1.000,00
18 Addition to financial assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
19 Retirement of financial assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
20 Balance of interest0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
21 Taxes on income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
22 Indebtedness end of year (cash flow)66,7129.015,5934,773.004,2734,774.385,8834,142.809,8790,484.662,48-1,98-138,87457,478.495,17
23 Indebtedness end of year (balance)66,7129.015,5934,773.004,2734,774.385,8834,142.809,8790,484.662,48-1,98-138,87457,478.495,17
24 Change Indebtedness (cash flow)-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
25 Indebtedness-average-year72,9831.743,3944,373.834,4738,594.867,8240,823.359,46100,035.154,3114,441.010,67415,727.719,88
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.