Example 2 BASF Group - Plan 2006
1 Input  2 Input  3 Input  4 Input 
W = Working Capital, F = Financial Capital
GroupOperative
20062006
Group PlanSum operative
R1 C.Revenues ( % Mill.EUR)5,152.129,445,152.129,44
R2 C.Gross margin I/Revenues (% %Points)    
R3 C.Employees (% Employ.)    
 %Mill. EUR%Mill. EUR
01 Inventories W5.354,000,00
02 Accounts receivable W6.306,000,00
03 Other assets noncurrent W616,000,00
04 Deferred tax asset W1.088,000,00
05 Other assets W1.804,00-0,00
06 Prepaid expenses W0,000,00
07 Accounts payable W2.332,000,00
08 Other liabilities noncurrent W954,000,00
09 Deferred tax liability W991,000,00
10 Other liabilities W2.585,000,00
11 Deferred income W0,000,00
12 Receiv. fr. affili. companies F2,150,00
13 Receiv. fr. related companies F0,000,00
14 Other assets F0,000,00
15 Commercial paper F165,000,00
16 Cash and cash equivalents minimum F718,200,00
17 Bonds F3.561,000,00
18 Long-term debt minimum F318,001,00
19 Notes payable F0,000,00
20 Liabilities to affiliated companies F0,000,00
21 Liabilities to related companies F0,000,00
22 Other liabilities F0,000,00
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10