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 Cash and cash equivalents, Free Cash Flow 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 Cash by/for(-) operating activit.19,658.547,6125,002.160,4012,001.513,8817,001.399,1822,001.133,6640,002.799,07-24,69-458,58
02 Cash by/for(-) investing activit.-7,11-3.092,00-5,79-500,00-4,36-550,00-3,64-300,00-2,91-150,00-7,15-500,00-58,80-1.092,00
03 Cash by/for(-) financing activit.-12,54-5.455,61-19,21-1.660,40-7,64-963,88-13,36-1.099,18-19,09-983,66-30,87-2.160,2083,501.550,58
04 C.Cash and cash equiv. from Cash Flow0,000,000,000,000,000,000,000,000,000,001,98138,870,000,00
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 Balance of interest0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
08 Taxes on income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
09 Gross Cash Flow19,658.547,6125,002.160,4012,001.513,8817,001.399,1822,001.133,6640,002.799,07-24,69-458,58
10 Change Working Capital0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
11 Addition to goodwill0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
12 Retirement of goodwill0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
13 Addition to intangible assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
14 Retirement of intangible assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
15 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
16 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
17 Addition to financial assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
18 Retirement of financial assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
19 Capital addition0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
20 Capital distribution (dividends)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
21 Free Cash Flow12,545.455,6119,211.660,407,64963,8813,361.099,1819,09983,6632,852.299,07-83,50-1.550,58
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.