Audi 2015 Annual Report Download - page 215

CONSOLIDATED FINANCIAL STATEMENTS
OF THE AUDI GROUP FOR THE FISCAL YEAR
FROM JANUARY 1 TO DECEMBER 31, 2015
Development of fixed assets
in the 2015 fiscal year // 222
Development of fixed assets
in the 2014 fiscal year // 224
General information // 226
Recognition and measurement principles // 232
Notes to the Income Statement // 240
1 / Revenue // 240
2 / Cost of goods sold // 240
3 / Distribution costs // 240
4 / Administrative expenses // 240
5 / Other operating income // 240
6 / Other operating expenses // 241
7 / Result from investments accounted
for using the equity method // 241
8 / Finance expenses // 241
9 / Other financial results // 242
10 / Income tax expense // 242
11 / Profit transfer to Volkswagen AG // 244
12 / Earnings per share // 244
13 / Additional disclosures on financial
instruments in the Income Statement // 244
Notes to the Balance Sheet // 246
14 / Intangible assets // 246
15 / Property, plant and equipment // 246
16 / Investment property // 247
17 / Investments accounted for using
the equity method // 248
18 / Deferred tax assets // 249
19 / Other financial assets // 249
20 / Other receivables // 250
21 / Inventories // 250
22 / Trade receivables // 251
23 / Eective income tax assets // 251
24 / Securities, cash and cash equivalents // 251
25 / Equity // 251
26 / Financial liabilities // 252
27 / Deferred tax liabilities // 253
28 / Other financial liabilities // 253
29 / Other liabilities // 254
30 / Provisions for pensions // 254
31 / Eective income tax obligations // 259
32 / Other provisions // 259
33 / Trade payables // 260
Additional disclosures // 260
34 / Capital management // 260
35 / Additional disclosures on financial
instruments in the Balance Sheet // 261
36 / Management of financial risks // 267
37 / Cash Flow Statement // 274
38 / Contingent liabilities // 275
39 / Litigation // 275
40 / Change of control agreements // 276
41 / Other financial obligations // 276
42 / Discontinued operations // 276
43 / Cost of materials // 276
44 / Personnel costs // 277
45 / Total average number of employees for the year // 277
46 / Related party disclosures // 277
47 / Auditor’s fees // 279
48 / Segment reporting // 279
49 / German Corporate Governance Code // 282
50 / Details relating to the Supervisory Board
and Board of Management // 283
Events occurring subsequent to the balance sheet date // 283
Material Group companies // 284
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