Audi 2015 Annual Report Download - page 280

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
ADDITIONAL DISCLOSURES
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The segment reporting is based on the economic activities of
the Audi Group and is divided into the two segments of Auto-
motive and Motorcycles. Whilst the Motorcycles segment does
not meet the quantitative threshold set out in IFRS 8, it is
reported here as a segment in its own right for information
purposes.
The activities of the Automotive segment encompass the devel-
opment, production, assembly and distribution of vehicles of the
Audi and Lamborghini brands, and the distribution of vehicles
of other Volkswagen Group brands as well as the accompanying
accessories and spare parts business.
The activities of the Motorcycles segment include the devel-
opment, production, assembly and distribution of Ducati
brand motorcycles, including accessories and spare parts.
As a general rule, the segment reporting is based on the same
reporting, recognition and measurement principles as applied
to the Consolidated Financial Statements. Business relations
between the companies of the segments in the Audi Group are
generally based on the same prices as those agreed with third
parties. Consolidation between the segments is carried out in
the Reconciliation column. Investments in property, plant and
equipment, investment property and intangible assets (includ-
ing capitalized development costs) are reported excluding
investments in the context of the finance lease. The central key
performance indicators used to manage the Automotive and
Motorcycles segments include “Operating profit” and “Operating
return on sales.”
Internal reporting corresponds to external IFRS reporting. The
full Board of Management regularly monitors, among others,
the following financial and economic key figures:
48.1 / REPORTING SEGMENTS
EUR million 2015
Automotive Motorcycles Reconciliation Audi Group
Revenue with third parties 57,719 701 – 58,420
Revenue with other segments – 1 –1 –
Revenue 57,719 702 –1 58,420
Depreciation and amortization – 2,596 – 69 – – 2,665
Impairment losses 0 – – 0
Reversal of impairment losses – – – –
Segment profit (operating profit) 4,804 31 – 4,836
Result from investments accounted for using the equity method 451 – – 451
Net interest and other financial results –3 0 – –3
Investments accounted for using the equity method 4,483 – – 4,483
Investments in property, plant and equipment, investment property and
intangible assets 4,737 58 – 4,795
EUR million 2014
Automotive Motorcycles Reconciliation Audi Group
Revenue with third parties 53,214 574 – 53,787
Revenue with other segments – 1 –1 –
Revenue 53,214 575 –1 53,787
Depreciation and amortization – 2,381 – 65 – – 2,446
Impairment losses –9 – – –9
Reversal of impairment losses 20 – – 20
Segment profit (operating profit) 5,127 23 – 5,150
Result from investments accounted for using the equity method 488 – – 488
Net interest and other financial results 353 0 – 353
Investments accounted for using the equity method 4,022 – – 4,022
Investments in property, plant and equipment, investment property and
intangible assets 4,229 61 – 4,290