BMW 2008 Annual Report Download - page 93

94
72 Group Financial Statements
72 Income Statements
74 Balance Sheets
76 Cash Flow Statements
78 Statement of Income and
Expenses recognised
in Equity
79 Notes
79 Accounting Principles
and Policies
88 Notes to the Income
Statement
94
Notes to the Balance Sheet
1 1 5 Other Disclosures
1 2 9 Segment Information
BMW Group
Notes to the Group Financial Statements
Notes to the Balance Sheet
19
Acquisition and manufacturing cost
in euro million 1 .1. 2008
1 Translation Additions Reclassi- Disposals 31.12.2008
differences fications
Development costs 8,479 – 1,224 – 848 8,855
Other intangible assets 1,020 –11 115 13 175 962
Intangible assets 9,499 –11 1,339 1 3 1,023 9,817
Land, titles to land, buildings, including buildings on
third party land 6,623 –127 255 266 142 6,875
Plant and machinery 20,430 – 330 1,535 471 440 21,666
Other facilities, factory and office equipment 2,062 – 22 179 32 182 2,069
Advance payments made and construction in progress 1,019 5 896 – 782 17 1,121
Property, plant and equipment 30,134 – 474 2,865 –13 781 31,731
Leased products 20,860 – 22 12,376 – 7,807 25,407
Investments accounted for using the equity method 6 3 – 4 8 – – 111
Investments in non-consolidated subsidiaries 261 –1 158 – 43 375
Participations 8 – – – – 8
Non-current marketable securities 21 – 5 7 – – 23
Other investments 290 – 6 165 – 4 3 406
1 including gross balances brought forward for entities consolidated for the first time in the financial year
 including impairment losses of euro  million
 including assets under construction of euro  million
Acquisition and manufacturing cost
in euro million 1 .1. 2007
1 Translation Additions Reclassi- Disposals 31.12.2007
differences fications
Development costs 7,684 – 1,333 – 538 8,479
Other intangible assets 813 –11 250 – 43 1,009
Intangible assets 8,497 – 11 1,583 – 581 9,488
Land, titles to land, buildings, including buildings on
third party land 6,425 –118 248 231 220 6,566
Plant and machinery 19,640 – 315 1,444 264 618 20,415
Other facilities, factory and office equipment 2,055 – 44 184 6 147 2,054
Advance payments made and construction in progress 740 – 23 808 – 501 5 1,019
Property, plant and equipment 28,860 – 500 2,684 – 990 30,054
Leased products 17,628 –1,219 11,038 – 6,587 20,860
Investments accounted for using the equity method 8 2 – 1 8 – 3 7 6 3
Investments in non-consolidated subsidiaries 272 –1 54 – 64 261
Participations 195 – – – 187 8
Non-current marketable securities 14 –1 8 – – 21
Other investments 481 – 2 6 2 – 251 290
 including the gross balances brought forward of companies consolidated for the first time during the financial year
 including impairment losses of euro  million
 including impairment losses of euro  million
Analysis of changes in Group tangible, intangible and investment assets 
Analysis of changes in Group tangible, intangible and investment assets 