Example 2 BASF Group - Plan 2006
Revenues and income  Balance sheets  Cash flows  FCF  Ratios  CVA  Rearrangment 
GroupOperative
20062006
Group PlanSum operative
%Mio EUR%Mio EUR
01 Land900,000,00
 % % 
02 Strategic useful life15,000,00
03 WACC7,500,00
04 Net Gross ratio0,370,00
05 Reduction rate0,271,00
  Mill. EUR Mill. EUR
06 GCF5.337,688.547,61
07 Average Capital Invested40.350,57!
 % % 
08 CFRoI13,23!
09 CFRoI Hurdle10,79!
10 delta CFRoI2,44!
  Mill. EUR Mill. EUR
11 GCF Hurdle4.354,46!
12 CVA983,22!
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10