Audi 2009 Annual Report Download - page 230

227
Consolidated Financial
Statements
178 Income Statement
179 Statement of Recognized
Income and Expense
180 Balance Sheet
181 Cash Flow Statement
182 Statement of Changes in Equity
Notes to the Consolidated
Financial Statements
184 Development of fixed assets
in the 2009 fiscal year
186 Development of fixed assets
in the 2008 fiscal year
188 General information
192 Recognition and
measurement principles
199 Notes to the Income Statement
205 Notes to the Balance Sheet
215 Additional disclosures
236 Events occurring subsequent
to the balance sheet date
237 Statement of Interests
held by the Audi Group
Cash flow from financing activities includes cash used for the transfer of profit, as well as
changes in financial liabilities.
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 translation and of
changes in the group of consolidated companies do not affect cash and are segregated.
The change in cash and cash equivalents due to changes in the group of consolidated companies
relates to companies that have been consolidated for the first time.
36 Contingencies
Contingencies are unrecognized contingent liabilities whose amount corresponds to the maxi-
mum possible use as of the balance sheet date.
EUR million Dec. 31, 2009 Dec. 31, 2008
Liabilities from guarantees 54 62
Furnishing of collateral for outside liabilities 108 68
Total 162 130
37 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 adequate insurance
benefits are anticipated, for potential financial charges resulting from other legal or arbitra-
tional proceedings.
38 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 struc-
ture of any party to the contract.
The main 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.
39 Other financial obligations
EUR million Due Dec. 31, 2009 Due Dec. 31, 2008
Within 1 year 1 to 5 years Over 5 years Total Over 1 year Total
Ordering commitments for
property, plant and equipment 961 350 –1,311 406 1,167
intangible assets 135 42 –177 41 222
Commitments from long-term rental and
lease agreements 30 35 47 113 55 112
Miscellaneous financial obligations 33 134 46 213 ––
Total 1,159 561 93 1,813 502 1,501
40 Discontinued operations
There are no plans to discontinue or cease operations as defined by IFRS 5.