Audi 2014 Annual Report Download - page 215

CONSOLIDATED FINANCIAL STATEMENTS OF THE AUDI GROUP
FOR THE FISCAL YEAR FROM JANUARY 1 TO DECEMBER 31, 2014
B
Development of fi xed assets
in the 2014 fi scal year // 222
Development of fi xed assets
in the 2013 fi scal year // 224
General information // 226
Recognition and measurement principles // 230
Notes to the Income Statement // 238
1 / Revenue // 238
2 / Cost of goods sold // 238
3 / Distribution costs // 238
4 / Administrative expenses // 238
5 / Other operating income // 238
6 / Other operating expenses // 239
7 / Result from investments accounted for using
the equity method // 239
8 / Finance expenses // 239
9 / Other fi nancial results // 240
10 / Income tax expense // 240
11 / Profi t transfer to Volkswagen AG // 242
12 / Earnings per share // 242
13 / Additional disclosures on fi nancial
instruments in the Income Statement // 242
Notes to the Balance Sheet // 244
14 / Intangible assets // 244
15 / Property, plant and equipment // 244
16 / Investment property // 245
17 / Investments accounted for using
the equity method // 245
18 / Deferred tax assets // 246
19 / Other fi nancial assets // 247
20 / Other receivables // 247
21 / Inventories // 248
22 / Trade receivables // 248
23 / E ective income tax assets // 248
24 / Securities, cash and cash equivalents // 248
25 / Equity // 248
26 / Financial liabilities // 250
27 / Deferred tax liabilities // 250
28 / Other fi nancial liabilities // 250
29 / Other liabilities // 251
30 / Provisions for pensions // 252
31 / E ective income tax obligations // 257
32 / Other provisions // 257
33 / Trade payables // 257
Additional disclosures // 258
34 / Capital management // 258
35 / Additional disclosures on fi nancial
instruments in the Balance Sheet // 259
36 / Management of fi nancial risks // 265
37 / Cash Flow Statement // 272
38 / Contingencies // 273
39 / Litigation // 273
40 / Change of control agreements // 273
41 / Other fi nancial obligations // 273
42 / Discontinued operations // 274
43 / Cost of materials // 274
44 / Personnel costs // 274
45 / Total average number of employees
for the year // 274
46 / Related party disclosures // 275
47 / Auditor’s fees // 277
48 / Segment reporting // 277
49 / German Corporate Governance Code // 280
50 / Details relating to the Supervisory Board and
Board of Management // 281
Events occurring subsequent to the balance sheet date // 281
Material Group companies // 282
CONSOLIDATED FINANCIAL STATEMENTS
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