Audi 2006 Annual Report Download - page 173
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1 7 1
New or revised standards not applied
Standard/
Interpretation
Mandatory from Adopted by EU
Commission*
Anticipated
effects
IFRS 7 Financial Instruments: Disclosures Jan. 1, 2006 yes notes
IFRS 8 Operating Segments Jan. 1, 2009 no
segment
reporting
IAS 1
Presentation of Financial Statements – particulars of
capital Jan. 1, 2007 yes notes
IFRIC 7
Applying the Restatement Approach under IAS 29
Financial Reporting in Hyperinflationary Economies Mar. 1, 2006 yes none
IFRIC 8 Scope of IFRS 2 May 1, 2006 yes none
IFRIC 9 Reassessment of Embedded Derivatives Jun. 1, 2006 yes no significant
IFRIC 10 Interim Financial Reporting and Impairment Nov. 1, 2006 no not foreseeable
IFRIC 11 IFRS 2: Group and Treasury Share Transactions Mar. 1, 2007 no none
IFRIC 12 Service Concession Arrangements Jan. 1, 2008 no none
* At December 31, 2006.
Presentation of anticipated return on plan assets pursuant to IAS 19
From the 2006 financial year, the anticipated return on plan assets is presented in the finan-
cial result, for ease of comparison. For the 2005 financial year, the anticipated return on plan
assets (EUR 11 million) recognised in the functional areas were reclassified under the finan-
cial result.
In addition to AUDI AG, the consolidated financial statements include all principal compa-
nies where AUDI AG directly or indirectly has scope for determining the financial and busi-
ness policy in such a way that other group companies benefit from the activities of the
companies in question (subsidiaries). Consolidation begins at that point in time from which
it acquires the opportunity for control; it ends when that opportunity ceases to be available.
Companies where AUDI AG is able to exercise significant direct or indirect influence on
financial and operating policy decisions (“associates”) are accounted for using the equity
method.
The following changes to the consolidated companies occurred in the past financial year:
the fully consolidated companies Audi Synko GmbH and Audi Zentrum Hannover GmbH, as
well as Audi Zentrum Stuttgart GmbH & Co. KG, which was accounted for using the equity
method, have been withdrawn from the group.
Subsidiaries excluded from consolidation and participating interests are always reported
at their cost of purchase, as no active market exists for the shares of these companies and
no fair value can reliably be determined with a justifiable amount of effort. These subsidiar-
ies are substantially dormant companies or companies with only limited business opera-
tions.
The Group