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 
Profit, Unappropriated net income, Depreciation, EBIT, EBITDA 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 Operating profit19,658.547,6125,002.160,4012,001.513,8817,001.399,1822,001.133,6640,002.799,07-24,69-458,58
05 Non operating profit0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
06 C.Acc. o. Comp. Income + C.Provisions0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
07 Depreciation total-5,24-2.280,00-6,36-550,00-3,96-500,00-4,01-330,00-6,40-330,00-6,43-450,00-6,46-120,00
08 Balance of interest0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
09 Profit before tax14,416.267,6118,641.610,408,041.013,8812,991.069,1815,60803,6633,572.349,07-31,16-578,58
10 Taxes on income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
11 Profit after tax14,416.267,6118,641.610,408,041.013,8812,991.069,1815,60803,6633,572.349,07-31,16-578,58
12 Balance br.forw. from prior year0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
13 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
14 Minority interests (inc.-/loss+)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
15 Unappropriated net income calc.0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
16 Unappropriated net income eq.0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
17 Impairment of goodwill0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
18 Depreciation Intangible assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
19 Depreciation PPE/Amortization5,242.280,006,36550,003,96500,004,01330,006,40330,006,43450,006,46120,00
20 Depreciation financial assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
21 Depreciation total5,242.280,006,36550,003,96500,004,01330,006,40330,006,43450,006,46120,00
22 EBIT14,416.267,6118,641.610,408,041.013,8812,991.069,1815,60803,6633,572.349,07-31,16-578,58
23 EBITDA19,658.547,6125,002.160,4012,001.513,8817,001.399,1822,001.133,6640,002.799,07-24,69-458,58
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.