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 
Assets, W = Working Capital, F = Financial Capital 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 Goodwill0,000,000,000,00
05 Intangible assets0,000,000,000,00
06 Property, plant and equipment (PPE)41,5118.055,0081,1235.283,20
07 Financial assets F0,55241,000,000,00
08 Fixed assets42,0618.296,0081,1235.283,20
09 Inventories W12,315.354,000,000,00
10 Accounts receivable W14,506.306,000,000,00
11 Other assets noncurrent W1,42616,000,000,00
12 Deferred tax asset W2,501.088,000,000,00
13 Other assets W4,151.804,00-0,00-0,00
14 Prepaid expenses W0,000,000,000,00
15 Working Capital (assets)34,8715.168,00-0,00-0,00
16 Receiv. fr. affili. companies F2,15936,000,000,00
17 Receiv. fr. related companies F0,000,000,000,00
18 Other assets F0,000,000,000,00
19 Commercial paper F0,38165,000,000,00
20 Cash and cash equivalents F1,65718,200,000,00
21 Financial Capital (assets)4,181.819,200,000,00
22 Total assets/ liabilities and equity81,1235.283,2081,1235.283,20
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10