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 
Non-Operating-Profit, Balance of interest 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 Income investments in other comp.0,69300,000,000,00
05 Income investments financ. assets0,000,000,000,00
06 Income extraordinary cash0,000,000,000,00
07 Income extraordinary ch. prov.0,000,000,000,00
08 Loss investments in other comp.0,000,000,000,00
09 Use of provisions0,000,000,000,00
10 Expenses extraordinary cash0,000,000,000,00
11 Expenses extraordinary ch. prov.0,000,000,000,00
12 Other financial income-0,11-50,000,000,00
13 Provisions extraordinary0,000,000,000,00
14 Proceeds retirements fixed assets0,000,000,000,00
15 Proceeds retirements curr. assets0,000,000,000,00
16 Non operating profit0,57250,000,000,00
17 Interest income0,1251,500,000,00
18 Interest expenses-0,57-249,250,000,00
19 Balance of interest-0,45-197,750,000,00
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10