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 
Liabilities and stockholder equity, 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 Capital stock3,061.330,000,000,00
05 Add.paid-in capit.+ retain.earn.37,7516.419,1314,416.267,61
06 Minority interest1,02444,000,000,00
07 Accum. other Comprehensive Income1,32572,000,000,00
08 Unappropriated net income0,000,000,000,00
09 Stockholders equity43,1418.765,1314,416.267,61
10 Provisions for pension plans0,53230,000,000,00
11 Other provisions non current5,642.455,000,000,00
12 Other provisions current6,662.896,000,000,00
13 Provisions12,835.581,000,000,00
14 Accounts payable W5,362.332,000,000,00
15 Other liabilities noncurrent W2,19954,000,000,00
16 Deferred tax liability W2,28991,000,000,00
17 Other liabilities W5,942.585,000,000,00
18 Deferred income W0,000,000,000,00
19 Working Capital (liabilities)15,786.862,000,000,00
20 Bonds F8,193.561,000,000,00
21 Long-term debt F1,18514,0766,7129.015,59
22 Notes payable F0,000,000,000,00
23 Liabilities to affiliated companies F0,000,000,000,00
24 Liabilities to related companies F0,000,000,000,00
25 Other liabilities F0,000,000,000,00
26 Financial Capital (liabilities)9,374.075,0766,7129.015,59
27 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