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

Employees, Productivity/, Personnel costs/, EBIT/, EBITDA/ Employee-year % = Change to previous year

		Group		Operative
		2006		2006
		Group Plan		Sum operative
R1 C.Revenues (% Mill.EUR)		5,15	2.129,44	5,15	2.129,44
R2 C.Gross margin I/Revenues (% %Points)		215,94	68,35	0,00	0,00
R3 C.Employees (% Employ.)		-100,00	-82.000,00	!	0,00

01 Revenues	Mill.EUR	43.495,44		43.495,44
02 Employees total average		0,00		0,00
		%	1000 EUR	%	1000 EUR
03 Revenues/employee-year		!	!	!	!
04 Cost of sales/employee-year		!	!	!	!
05 Gross margin I/employee-year		!	!	!	!
06 Expenses-Income ASRAP/empl.year		!	!	!	!
07 Productivity/employee-year		!	!	!	!
08 Personnel costs/employee-year		!	!	!	!
09 Operating profit/employee-year		!	!	!	!
10 EBIT/employee-year		!	!	!	!
11 EBITDA/employee-year		!	!	!	!

Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10