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 
Liabilities and stockholder equity, 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 Capital stock0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
05 Add.paid-in capit.+ retain.earn.14,416.267,6134,532.983,7316,582.091,1224,582.023,1330,211.556,5265,154.558,87-61,83-1.148,17
06 Minority interest0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
07 Accum. other Comprehensive Income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
08 Unappropriated net income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
09 Stockholders equity14,416.267,6134,532.983,7316,582.091,1224,582.023,1330,211.556,5265,154.558,87-61,83-1.148,17
10 Provisions for pension plans0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
11 Other provisions non current0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
12 Other provisions current0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
13 Provisions0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
14 Accounts payable W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
15 Liabilities to affiliated companies W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
16 Deferred tax liability W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
17 Other liabilities W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
18 Deferred income W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
19 Working Capital (liabilities)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
20 Bonds F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
21 Long-term debt F66,7129.015,5934,773.004,2734,774.385,8834,142.809,8790,484.662,480,000,00457,478.495,17
22 Notes payable F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
23 Liabilities to affiliated companies F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
24 Liabilities to related companies F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
25 Other liabilities F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
26 Financial Capital (liabilities)66,7129.015,5934,773.004,2734,774.385,8834,142.809,8790,484.662,480,000,00457,478.495,17
27 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.