Audi 2007 Annual Report Download - page 202

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There are no significant restrictions on ownership and disposal for the reported property,
plant and equipment.
16 Investment property
Land and buildings held for the purpose of generating rental income (investment property)
are reported under investment property pursuant to IAS 40. The fair value of investment
property, based on appraisals, was EUR 12 (9) million.
17 Other long-term investments
EUR million Dec. 31, 2007 Dec. 31, 2006
Investments in affiliated companies 40 32
Participating interests 9 9
Total 49 41
18 Deferred tax assets
The temporary differences between tax bases and carrying amounts in the Consolidated
Balance Sheet are explained under “Deferred tax” in the recognition and measurement prin-
ciples and under Note 10 “Income tax expense.”
Pursuant to IAS 1, deferred tax liabilities are reported as non-current liabilities, irrespec-
tive of their maturities.
19 Other receivables and other financial assets
The reported receivables and other assets are not subject to any significant restrictions on
ownership or disposal.
Derivative financial instruments are measured at market value. The overall line item for
hedging instruments is shown under “Other particulars” (Note 35).
Non-current other receivables and other financial assets
EUR million Dec. 31, 2007 Dec. 31, 2006
Loans advanced to affiliated companies 28 1
Loans advanced to associated companies – 13
Other loans advanced 1 1
Other receivables from affiliated companies 240 81
of which from derivative currency hedging instruments
(cash flow hedges) 177 63
of which from commodity futures 45 17
Other tax assets 6 7
Other assets 11 10
Total 286 113
The loans advanced have a fair value of EUR 28 (15) million. The miscellaneous non-current
assets have a fair value of EUR 260 (98) million.