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 
Profit, Unappropriated net income, Depreciation, EBIT, EBITDA 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 Operating profit19,658.547,6119,658.547,61
05 Non operating profit0,57250,000,000,00
06 C.Acc. o. Comp. Income + C.Provisions0,000,000,000,00
07 Depreciation total-5,24-2.280,00-5,24-2.280,00
08 Balance of interest-0,45-197,750,000,00
09 Profit before tax14,536.319,8614,416.267,61
10 Taxes on income-7,26-3.159,930,000,00
11 Profit after tax7,263.159,9314,416.267,61
12 Balance br.forw. from prior year-2,17-945,000,000,00
13 Transfer/withdraw Retain. earnings-4,86-2.115,93-14,41-6.267,61
14 Minority interests (inc.-/loss+)-0,23-99,000,000,00
15 Unappropriated net income calc.0,000,000,000,00
16 Unappropriated net income eq.0,000,000,000,00
17 Impairment of goodwill0,000,000,000,00
18 Depreciation Intangible assets0,000,000,000,00
19 Depreciation PPE/Amortization5,242.280,005,242.280,00
20 Depreciation financial assets0,000,000,000,00
21 Depreciation total5,242.280,005,242.280,00
22 EBIT14,986.517,6114,416.267,61
23 EBITDA20,238.797,6119,658.547,61
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10