Audi 2007 Annual Report Download - page 213

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Calculation of the retirement benefit obligations is based on the following actuarial assump-
tions (weighted average):
% Dec. 31, 2007 Dec. 31, 2006
Remuneration trend 2.50 1.50
Retirement benefit trend 1.60 1.00
Discount factor 5.50 4.50
Staff turnover rate 1.40 2.00
Anticipated yield on plan assets 5.00 5.00
The “2005 G Reference Tables” published by HEUBECK-RICHTTAFELN-GmbH served as the
biometric basis for calculation of retirement benefits.
30 Effective income tax obligations
Effective income tax obligations consist primarily of tax liabilities to Volkswagen AG under
allocation plans.
31 Other provisions
EUR million Dec. 31, 2007 Dec. 31, 2006
Total
Of which due
within one
year Total
Of which due
within one
year
Obligations from sales
operations 3,630 1,647 2,835 1,373
Workforce-related provisions 511 107 552 153
Other provisions 531 491 443 399
Total 4,672 2,245 3,830 1,925
Obligations from sales operations comprise risks from the sale of vehicles, components and
genuine parts, including the disposal of end-of-life vehicles. These are predominantly war-
ranty claims that are determined on the basis of previous or estimated future loss experi-
ence. This item additionally includes rebates, bonuses and similar discounts due to be
granted and arising subsequent to balance sheet date but occasioned by revenue prior to
the balance sheet date.
The workforce-related provisions are created, among other reasons, for service anniver-
sary awards, partial early retirement arrangements, suggestion awards and severance pay-
ments.
The other provisions relate to a wide range of one-off risks.
The composition of other provisions by anticipated outflow date will be 48 percent in
2008, 45 percent in the years 2009 through 2012 and 7 percent thereafter.