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 
Invested Capital, Sources of Financing 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 Working Capital (assets)34,8715.168,00-0,00-0,00
05 Working Capital (liabilities)-15,78-6.862,000,000,00
06 Working Capital19,108.306,00-0,00-0,00
07 Financial Capital (assets)4,181.819,200,000,00
08 Financial Capital (liabilities)-9,37-4.075,07-66,71-29.015,59
09 Indebtedness5,192.255,8766,7129.015,59
10 Fixed assets42,0618.296,0081,1235.283,20
11 Working Capital19,108.306,00-0,00-0,00
12 Invested Capital61,1626.602,0081,1235.283,20
13 Stockholders equity43,1418.765,1314,416.267,61
14 Provisions12,835.581,000,000,00
15 Indebtedness5,192.255,8766,7129.015,59
16 Sources of Financing61,1626.602,0081,1235.283,20
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10