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 
Invested Capital, Sources of Financing 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 Working Capital (assets)-0,00-0,000,000,000,000,000,000,000,000,000,000,000,000,00
05 Working Capital (liabilities)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
06 Working Capital-0,00-0,000,000,000,000,000,000,000,000,000,000,000,000,00
07 Financial Capital (assets)0,000,000,000,000,000,000,000,000,000,001,98138,870,000,00
08 Financial Capital (liabilities)-66,71-29.015,59-34,77-3.004,27-34,77-4.385,88-34,14-2.809,87-90,48-4.662,480,000,00-457,47-8.495,17
09 Indebtedness66,7129.015,5934,773.004,2734,774.385,8834,142.809,8790,484.662,48-1,98-138,87457,478.495,17
10 Fixed assets81,1235.283,2069,295.988,0051,346.477,0058,724.833,00120,696.219,0063,164.420,00395,647.347,00
11 Working Capital-0,00-0,000,000,000,000,000,000,000,000,000,000,000,000,00
12 Invested Capital81,1235.283,2069,295.988,0051,346.477,0058,724.833,00120,696.219,0063,164.420,00395,647.347,00
13 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
14 Provisions0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
15 Indebtedness66,7129.015,5934,773.004,2734,774.385,8834,142.809,8790,484.662,48-1,98-138,87457,478.495,17
16 Sources of Financing81,1235.283,2069,295.988,0051,346.477,0058,724.833,00120,696.219,0063,164.420,00395,647.347,00
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.