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 Cash and cash equivalents, Free Cash Flow 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 Cash by/for(-) operating activit.12,515.439,9319,658.547,61
02 Cash by/for(-) investing activit.-7,11-3.092,00-7,11-3.092,00
03 Cash by/for(-) financing activit.-5,40-2.347,93-12,54-5.455,61
04 C.Cash and cash equiv. from Cash Flow0,000,000,000,00
05 Operating profit19,658.547,6119,658.547,61
06 Non operating profit0,57250,000,000,00
07 Balance of interest-0,45-197,750,000,00
08 Taxes on income-7,26-3.159,930,000,00
09 Gross Cash Flow12,515.439,9319,658.547,61
10 Change Working Capital0,000,000,000,00
11 Addition to goodwill0,000,000,000,00
12 Retirement of goodwill0,000,000,000,00
13 Addition to intangible assets0,000,000,000,00
14 Retirement of intangible assets0,000,000,000,00
15 Capital expenditures in PPE-4,81-2.092,00-4,81-2.092,00
16 Proceeds from sale of PPE-2,30-1.000,00-2,30-1.000,00
17 Addition to financial assets0,000,000,000,00
18 Retirement of financial assets0,000,000,000,00
19 Capital addition-3,45-1.500,000,000,00
20 Capital distribution (dividends)-2,17-945,000,000,00
21 Free Cash Flow-0,22-97,0712,545.455,61
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10