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 
Capital addition, Capital distribution (dividends), Interest Rates 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 C.Capital stock0,000,000,000,00
05 C.Add. paid-in capital-3,45-1.500,000,000,00
06 Capital addition-3,45-1.500,000,000,00
07 C.Add.paid-in capit.+ retain.earn.1,42615,9314,416.267,61
08 Transfer/withdraw Retain. earnings-4,86-2.115,93-14,41-6.267,61
09 C.Add. paid-in capital-3,45-1.500,000,000,00
10 C.Unappropriated net income0,000,000,000,00
11 Unappropriated net income0,000,000,000,00
12 Balance br.forw. from prior year-2,17-945,000,000,00
13 Capital distribution (dividends)-2,17-945,000,000,00
14 Financial Capital (assets) average4,742.060,200,000,00
15 Interest income0,1251,500,000,00
16 Interest rate (earned on assets)2,500,00
17 Financial Capital (liabilities) average9,143.977,0372,9831.743,39
18 Interest expenses0,57249,250,000,00
19 Interest rate (incurred on debt)6,270,00
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10