Audi 2007 Annual Report Download - page 223
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220
Cash flow from financing activities includes cash used for the transfer of profit, as well as
changes in financial liabilities and credit extended.
The changes in the balance sheet items that are presented in the Cash Flow Statement
cannot be derived directly from the Balance Sheet because the effects of currency transla-
tion and of changes in the consolidated companies do not affect cash and are segregated.
The change in cash and cash equivalents as a result of changes in the consolidated com-
panies relates to companies that have been consolidated for the first time.
37 Contingencies
Contingencies are unrecognized contingent liabilities whose amount corresponds to the
maximum possible claim as of the balance sheet date.
EUR million Dec. 31, 2007 Dec. 31, 2006
Liabilities from guarantees 9 8
Furnishing of collateral for outside liabilities 53 –
Total 62 8
38 Litigation
Neither AUDI AG nor any of its Group companies are involved in ongoing or prospective
legal or arbitration proceedings which could have a significant influence on their economic
position. Appropriate provisions have been created within each Group company, or ad-
equate insurance benefits are anticipated, for potential financial charges resulting from
other legal or arbitrational proceedings.
39 Assets and liabilities held for sale
There were no assets or liabilities held for sale on either December 31, 2007, or
December 31, 2006.
40 Change of control agreements
Change of control clauses are contractual agreements between a company and third parties
to provide for legal succession should there be a direct or indirect change in the ownership
structure of any party to the contract.
The contractual agreements between the Audi Group and third parties do not contain
any change of control clauses in the event of a change in the ownership structure of
AUDI AG or its subsidiaries.