BMW 2003 Annual Report Download - page 75

001 BMW Group in figures
004 Report of the Supervisory Board
008 Supervisory Board
011 Board of Management
012 Group Management Report
12 A Review of the Financial Year
29 Outlook
30 Financial Analysis
44 Risk Management
047 BMW Stock
050 Corporate Governance
054 Group Financial Statements
118 BMW AG Principal Subsidiaries
120 BMW Group10-year Comparison
122 BMW Group Locations
124 Glossary, Index
74
Notes to the reclassification of the previous year’s figures*:
in euro million 2002
Cost of sales as per Group Financial Statements 2002 31,542
Reclassification to administrative costs – 128
– corporate administrative costs – 128
Reclassification to financial result –86
within interest income
–expected return on plan assets +311
within interest expenses
–expense from reversing the discounting of pension obligations – 397
Reclassification from sales costs + 619
–expense for risk provisions and write-downs for financial services business + 11
–freight costs, dealer commission + 579
– sundry cost of sales +29
Reclassification from research and development costs + 8
– sundry cost of sales +8
Reclassifications from other operating income – 118
income from the release of provisions
–release of risk provisions and write-downs – 36
income from the reversal of write-downs
–release of risk provisions and write-downs – 82
Reclassifications from other operating expenses + 917
from expense for allocations to provisions
–expense for risk provisions and write-downs + 69
from expense for write-downs
–expense for risk provisions and write-downs + 641
from sundry operating expenses
–sundry cost of sales + 207
Cost of sales 2002 reclassified 32,754
*see also Note [7]