Audi 2013 Annual Report Download - page 218

CONSOLIDATED FINANCIAL STATEMENTS OF THE AUDI GROUP
FOR THE FISCAL YEAR FROM JANUARY 1 TO DECEMBER 31, 2013
B
INCOME STATEMENT OF THE AUDI GROUP // 216
STATEMENT OF COMPREHENSIVE INCOME OF THE AUDI GROUP // 217
BALANCE SHEET OF THE AUDI GROUP // 218
CASH FLOW STATEMENT OF THE AUDI GROUP // 219
STATEMENT OF CHANGES IN EQUITY OF THE AUDI GROUP // 220
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS // 222
Development of fixed assets
in the 2013 fiscal year // 222
Development of fixed assets
in the 2012 fiscal year // 224
General information // 226
Recognition and measurement principles // 231
Notes to the Income Statement // 239
1. Revenue // 239
2. Cost of goods sold // 239
3. Distribution costs // 239
4. Administrative expenses // 239
5. Other operating income // 239
6. Other operating expenses // 240
7. Result from investments accounted for using
the equity method // 240
8. Finance expenses // 240
9. Other financial results // 241
10. Income tax expense // 241
11. Profit transfer to Volkswagen AG // 243
12. Earnings per share // 243
13. Additional disclosures on financial
instruments in the Income Statement // 243
Notes to the Balance Sheet // 245
14. Intangible assets // 245
15. Property, plant and equipment // 245
16. Leasing and rental assets and
investment property // 246
17. Investments accounted for using
the equity method // 247
18. Other long-term investments // 247
19. Deferred tax assets // 247
20. Other financial assets // 247
21. Other receivables // 248
22. Inventories // 248
23. Trade receivables // 249
24. Eective income tax assets // 249
25. Securities and cash funds // 249
26. Equity // 249
27. Financial liabilities // 250
28. Deferred tax liabilities // 250
29. Other financial liabilities // 251
30. Other liabilities // 252
31. Provisions for pensions // 252
32. Eective income tax obligations // 257
33. Other provisions // 257
34. Trade payables // 258
Additional disclosures // 259
35. Capital management // 259
36. Additional disclosures on financial
instruments in the Balance Sheet // 259
37. Management of financial risks // 267
38. Cash Flow Statement // 273
39. Contingencies // 274
40. Litigation // 274
41. Change of control agreements // 274
42. Other financial obligations // 274
43. Discontinued operations // 275
44. Cost of materials // 275
45. Personnel costs // 275
46. Total average number of employees
for the year // 275
47. Related party disclosures // 276
48. Auditor’s fees // 278
49. Segment reporting // 278
50. German Corporate Governance Code // 281
51. Details relating to the Supervisory Board and
Board of Management // 281
Events occurring subsequent to the balance sheet date // 281
Principal Group companies // 282