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 
Change in liabilities and 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 C.Capital stock0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
05 C.Add.paid-in capit.+ retain.earn.14,416.267,6118,641.610,408,041.013,8812,991.069,1815,60803,6633,572.349,07-31,16-578,58
06 C.minority interest0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
07 C.Acc. other Comprehensive Income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
08 C.Unappropriated net income0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
09 Change Stockholders equity14,416.267,6118,641.610,408,041.013,8812,991.069,1815,60803,6633,572.349,07-31,16-578,58
10 C.Provisions for pension plans0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
11 C.Other provisions non current0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
12 C.Other provisions current0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
13 Change Provisions0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
14 C.Accounts payable W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
15 C.Liabilities to affiliated comp. W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
16 C.Deferred tax liability W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
17 C.Other liabilities W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
18 C.Deferred income W0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
19 Change Working Capital (liabilities)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
20 C.Bonds F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
21 C.Long-term debt F-12,54-5.455,61-19,21-1.660,40-7,64-963,88-13,36-1.099,18-19,09-983,66-30,87-2.160,2083,501.550,58
22 C.Notes payable F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
23 C.Liabilities to affiliated comp. F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
24 C.Liabilities to related companies F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
25 C.Other liabilities F0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
26 C.Financial Capital (liabilities)-12,54-5.455,61-19,21-1.660,40-7,64-963,88-13,36-1.099,18-19,09-983,66-30,87-2.160,2083,501.550,58
27 Change Total assets1,87812,00-0,58-50,000,4050,00-0,36-30,00-3,49-180,002,70188,8752,34972,00
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.