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 
Non-Operating-Profit, Balance of interest 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 Income investments in other comp.0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
05 Income investments financ. assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
06 Income extraordinary cash0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
07 Income extraordinary ch. prov.0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
08 Loss investments in other comp.0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
09 Use of provisions0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
10 Expenses extraordinary cash0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
11 Expenses extraordinary ch. prov.0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
12 Other financial income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
13 Provisions extraordinary0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
14 Proceeds retirements fixed assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
15 Proceeds retirements curr. assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
16 Non operating profit0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
17 Interest income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
18 Interest expenses0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
19 Balance of interest0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.