Example 2 BASF Group - Plan 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 Invested Capital, Change Sources of Financing Revenues = 100%
GroupOperative
20062006
Group PlanSum operative
R1 C.Revenues (% Mill.EUR)5,152.129,445,152.129,44
R2 C.Gross margin I/Revenues (% %Points)215,9468,350,000,00
R3 C.Employees (% Employ.)-100,00-82.000,00!0,00
 %Mill. EUR%Mill. EUR
01 External sales100,0043.495,44100,0043.495,44
02 Intercompany sales0,000,000,000,00
03 Revenues100,0043.495,44100,0043.495,44
04 Change Working Capital (assets)0,000,00-0,00-0,00
05 Change Working Capital (liabilities)0,000,000,000,00
06 Change Working Capital0,000,00-0,00-0,00
07 C.Financial Capital (assets)0,000,000,000,00
08 C.Financial Capital (liabilities)-0,45-196,0712,545.455,61
09 Change Indebtedness (balance sheet)0,45196,07-12,54-5.455,61
10 Change Fixed assets1,87812,001,87812,00
11 Change Working Capital0,000,00-0,00-0,00
12 Change Invested Capital1,87812,001,87812,00
13 Change Stockholders equity1,42615,9314,416.267,61
14 Change Provisions0,000,000,000,00
15 Change Indebtedness (balance sheet)0,45196,07-12,54-5.455,61
16 Change Sources of Financing1,87812,001,87812,00
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10