Audi 2008 Annual Report Download - page 227

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29 Effective income tax obligations
Effective income tax obligations consist primarily of tax liabilities to Volkswagen AG
(Wolfsburg) under allocation plans.
30 Other provisions
EUR million Dec. 31, 2008 Dec. 31, 2007
Total
Of which due
within one year Total
Of which due
within one year
Obligations from sales operations 4,004 1,722 3,630 1,647
Workforce-related provisions 531 151 511 107
Other provisions 669 629 531 491
Total 5,204 2,502 4,672 2,245
Obligations from sales operations primarily comprise warranty claims from the sale of vehicles,
components and genuine parts, including the disposal of end-of-life vehicles. These are pre-
dominantly warranty claims that are determined on the basis of previous or estimated future
loss experience. This item additionally includes rebates, bonuses and similar discounts due to be
granted and arising subsequent to the balance sheet date but occasioned by revenue prior to the
balance sheet date.
The workforce-related provisions are created for such purposes as service anniversary awards,
partial early retirement arrangements, proposals for improvements and settlement payments.
The refund claims against the German Federal Employment Agency as part of implementation
of the partial early retirement model are reported under other assets (Note 19, “Other receiv-
ables and other financial assets”).
The other provisions relate to various one-off obligations.
The composition of other provisions by anticipated outflow date will be 48 percent in the fol-
lowing year, 46 percent in the years 2010 through 2013 and 6 percent thereafter.
The provisions developed as follows:
EUR million
Jan. 1,
2008
Changes in
the group of
consolidated
companies Utilization Dissolution Addition
Interest
effect from
measurement
Dec. 31,
2008
Obligations from
sales operations 3,630 11,245 44 1,618 44 4,004
Workforce-related
provisions 511 47 70 10 43 10 531
Other provisions 531 4163 32 328 1669
Total 4,672 52 1,478 86 1,989 55 5,204