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 
Change in liabilities and 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 C.Capital stock0,000,000,000,00
05 C.Add.paid-in capit.+ retain.earn.1,42615,9314,416.267,61
06 C.minority interest0,000,000,000,00
07 C.Acc. other Comprehensive Income0,000,000,000,00
08 C.Unappropriated net income0,000,000,000,00
09 Change Stockholders equity1,42615,9314,416.267,61
10 C.Provisions for pension plans0,000,000,000,00
11 C.Other provisions non current0,000,000,000,00
12 C.Other provisions current0,000,000,000,00
13 Change Provisions0,000,000,000,00
14 C.Accounts payable W0,000,000,000,00
15 C.Other liabilities noncurrent W0,000,000,000,00
16 C.Deferred tax liability W0,000,000,000,00
17 C.Other liabilities W0,000,000,000,00
18 C.Deferred income W0,000,000,000,00
19 Change Working Capital (liabilities)0,000,000,000,00
20 C.Bonds F0,000,000,000,00
21 C.Long-term debt F0,45196,07-12,54-5.455,61
22 C.Notes payable F0,000,000,000,00
23 C.Liabilities to affiliated comp. F0,000,000,000,00
24 C.Liabilities to related companies F0,000,000,000,00
25 C.Other liabilities F0,000,000,000,00
26 C.Financial Capital (liabilities)0,45196,07-12,54-5.455,61
27 Change Total assets1,87812,001,87812,00
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10