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 
Gross margin-I, -II, Personnel expenses, Operating-Profit, C.=Change to previous year 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 Total operating performance100,0043.495,44100,0043.495,44
05 Cost of sales0,000,000,000,00
06 Gross margin I100,0043.495,44100,0043.495,44
07 Other operating income0,000,000,000,00
08 Other costs I0,000,000,000,00
09 Other costs II0,000,000,000,00
10 Other costs III0,000,000,000,00
11 Other costs IV0,000,000,000,00
12 Other costs V0,000,000,000,00
13 Other taxes0,000,000,000,00
14 Other operating expenses-80,35-34.947,83-80,35-34.947,83
15 Cost of pensions0,000,000,000,00
16 C. Provisions ordinary + etc.0,000,000,000,00
17 Expenses-Income ASRAP-80,35-34.947,83-80,35-34.947,83
18 Gross margin II19,658.547,6119,658.547,61
19 Personnel costs0,000,000,000,00
20 Operating profit19,658.547,6119,658.547,61
21 C.Acc. other Comprehensive Income0,000,000,000,00
22 C.Provisions for pension plans0,000,000,000,00
23 C.Provisions ordinary0,000,000,000,00
24 C. Provisions ordinary + etc.0,000,000,000,00
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10