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 Total assets = 100%, Invested Capital = 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 sales123,2843.495,44123,2843.495,44
02 Intercompany sales0,000,000,000,00
03 Revenues123,2843.495,44123,2843.495,44
04 Fixed assets51,8518.296,00100,0035.283,20
05 Working Capital (assets)42,9915.168,00-0,00-0,00
06 Financial Capital (assets)5,161.819,200,000,00
07 Total assets/ liabilities and equity100,0035.283,20100,0035.283,20
08 Stockholders equity53,1818.765,1317,766.267,61
09 Provisions15,825.581,000,000,00
10 Working Capital (liabilities)19,456.862,000,000,00
11 Financial Capital (liabilities)11,554.075,0782,2429.015,59
12 Total assets/ liabilities and equity100,0035.283,20100,0035.283,20
13 Fixed assets68,7818.296,00100,0035.283,20
14 Working Capital31,228.306,00-0,00-0,00
15 Invested Capital100,0026.602,00100,0035.283,20
16 Stockholders equity70,5418.765,1317,766.267,61
17 Provisions20,985.581,000,000,00
18 Indebtedness8,482.255,8782,2429.015,59
19 Sources of Financing100,0026.602,00100,0035.283,20
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10