Example 2 BASF Group - Plan 2006
Revenues and income  Balance sheets  Cash flows  FCF  Ratios  CVA  Rearrangment 
% = Change to previous year * = % of turnover ** = % of fixed assets C. = Change
GroupOperative
20062006
Group PlanSum operative
%Mio EUR%Mio EUR
01 Revenues5,1543.495,445,1543.495,44
02 Costs total*-80,35-34.947,83-80,35-34.947,83
03 Result on retirements of fixed assets!0,00!0,00
04 Result on retirements of financial assets!0,00!0,00
05 Depreciation PPE**-12,46-2.280,00-6,46-2.280,00
06 Impairement of goodwill**0,000,000,000,00
07 Other income/expenses100,000,00!0,00
08 of which from C.Provisions-100,000,00!0,00
09 Operating result0,816.267,610,816.267,61
10 Non-operating result-58,1752,25!0,00
11 Interest income-36,28-197,75!0,00
12 Result from affiliated companies-9,64300,00!0,00
13 Interest for pensions19,35-50,00!0,00
14 Income before income taxes-0,366.319,860,816.267,61
15 Income taxes0,36-3.159,93!0,00
16 Tax rate50,000,00
17 Income after taxes (continuing)-0,363.159,930,816.267,61
18 Income from discontinued operations!0,00!0,00
19 Income after taxes-0,363.159,930,816.267,61
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10