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 Total assets = 100%, Invested Capital = 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 sales123,2843.495,44144,328.641,60194,7812.615,66170,308.230,4982,865.153,02153,506.997,6725,281.857,00
02 Intercompany sales0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
03 Revenues123,2843.495,44144,328.641,60194,7812.615,66170,308.230,4982,865.153,02153,506.997,6725,281.857,00
04 Fixed assets100,0035.283,20100,005.988,00100,006.477,00100,004.833,00100,006.219,0096,954.420,00100,007.347,00
05 Working Capital (assets)-0,00-0,000,000,000,000,000,000,000,000,000,000,000,000,00
06 Financial Capital (assets)0,000,000,000,000,000,000,000,000,000,003,05138,870,000,00
07 Total assets/ liabilities and equity100,0035.283,20100,005.988,00100,006.477,00100,004.833,00100,006.219,00100,004.558,87100,007.347,00
08 Stockholders equity17,766.267,6149,832.983,7332,292.091,1241,862.023,1325,031.556,52100,004.558,87-15,63-1.148,17
09 Provisions0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
10 Working Capital (liabilities)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
11 Financial Capital (liabilities)82,2429.015,5950,173.004,2767,714.385,8858,142.809,8774,974.662,480,000,00115,638.495,17
12 Total assets/ liabilities and equity100,0035.283,20100,005.988,00100,006.477,00100,004.833,00100,006.219,00100,004.558,87100,007.347,00
13 Fixed assets100,0035.283,20100,005.988,00100,006.477,00100,004.833,00100,006.219,00100,004.420,00100,007.347,00
14 Working Capital-0,00-0,000,000,000,000,000,000,000,000,000,000,000,000,00
15 Invested Capital100,0035.283,20100,005.988,00100,006.477,00100,004.833,00100,006.219,00100,004.420,00100,007.347,00
16 Stockholders equity17,766.267,6149,832.983,7332,292.091,1241,862.023,1325,031.556,52103,144.558,87-15,63-1.148,17
17 Provisions0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
18 Indebtedness82,2429.015,5950,173.004,2767,714.385,8858,142.809,8774,974.662,48-3,14-138,87115,638.495,17
19 Sources of Financing100,0035.283,20100,005.988,00100,006.477,00100,004.833,00100,006.219,00100,004.420,00100,007.347,00
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.