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 
Assets, W = Working Capital, F = Financial Capital 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 Goodwill0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
05 Intangible assets0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
06 Property, plant and equipment (PPE)81,1235.283,2069,295.988,0051,346.477,0058,724.833,00120,696.219,0063,164.420,00395,647.347,00
07 Financial assets F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
08 Fixed assets81,1235.283,2069,295.988,0051,346.477,0058,724.833,00120,696.219,0063,164.420,00395,647.347,00
09 Inventories W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
10 Accounts receivable W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
11 Receiv. fr. affili. companies W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
12 Deferred tax asset W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
13 Other assets W-0,00-0,000,000,000,000,000,000,000,000,000,000,000,000,00
14 Prepaid expenses W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
15 Working Capital (assets)-0,00-0,000,000,000,000,000,000,000,000,000,000,000,000,00
16 Receiv. fr. affili. companies F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
17 Receiv. fr. related companies F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
18 Other assets F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
19 Commercial paper F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
20 Cash and cash equivalents F0,000,000,000,000,000,000,000,000,000,001,98138,870,000,00
21 Financial Capital (assets)0,000,000,000,000,000,000,000,000,000,001,98138,870,000,00
22 Total assets/ liabilities and equity81,1235.283,2069,295.988,0051,346.477,0058,724.833,00120,696.219,0065,154.558,87395,647.347,00
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.