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 
Statement of Cash Flows, Indebtedness 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 Indebtedness start year (balance)4,742.059,8079,2534.471,20
05 Operating profit19,658.547,6119,658.547,61
06 Non operating profit0,57250,000,000,00
07 Change Working Capital0,000,000,000,00
08 Minority interests (inc.-/loss+)-0,23-99,000,000,00
09 C.minority interest0,000,000,000,00
10 Capital addition-3,45-1.500,000,000,00
11 Capital distribution (dividends)-2,17-945,000,000,00
12 Addition to goodwill0,000,000,000,00
13 Retirement of goodwill0,000,000,000,00
14 Addition to intangible assets0,000,000,000,00
15 Retirement of intangible assets0,000,000,000,00
16 Capital expenditures in PPE-4,81-2.092,00-4,81-2.092,00
17 Proceeds from sale of PPE-2,30-1.000,00-2,30-1.000,00
18 Addition to financial assets0,000,000,000,00
19 Retirement of financial assets0,000,000,000,00
20 Balance of interest-0,45-197,750,000,00
21 Taxes on income-7,26-3.159,930,000,00
22 Indebtedness end of year (cash flow)5,192.255,8766,7129.015,59
23 Indebtedness end of year (balance)5,192.255,8766,7129.015,59
24 Change Indebtedness (cash flow)0,45196,07-12,54-5.455,61
25 Indebtedness-average-year4,962.157,8372,9831.743,39
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10