BMW 2012 Annual Report Download - page 148

148
78 GROUP FINANCIAL STATEMENTS
78 Income Statements
78 Statement of
Comprehensive Income
80 Balance Sheets
82 Cash Flow Statements
84 Group Statement of Changes
in Equity
86 Notes
86 Accounting Principles
and Policies
100 Notes to the Income
Statement
107 Notes to the Statement
of Comprehensive Income
108 Notes to the Balance Sheet
129 Other Disclosures
145 Segment Information
in € million 2012 2011
Reconciliation of segment result
Total for reportable segments 9,188 9,144
Financial result of Automotive segment and Motorcycles segment – 432 – 658
Elimination of inter-segment items – 937 – 1,103
Group profit before tax 7,819 7,383
Reconciliation of capital expenditure on non-current assets
Total for reportable segments 21,438 17,310
Elimination of inter-segment items – 2,901 – 2,366
Total Group capital expenditure on non-current assets 18,537 14,944
Reconciliation of depreciation and amortisation on non-current assets
Total for reportable segments 9,618 8,602
Elimination of inter-segment items – 1,838 – 1,186
Total Group depreciation and amortisation on non-current assets 7,780 7,416
in € million 31. 12. 2012 31. 12 . 2 011
Reconciliation of segment assets
Total for reportable segments 69,585 65,611
Non-operating assets – Other Entities segment 6,097 6,045
Operating liabilities – Financial Services segment 81,066 75,540
Interest-bearing assets – Automotive and Motorcycles segments 36,323 32,584
Liabilities of Automotive and Motorcycles segments not subject to interest 22,051 21,226
Elimination of inter-segment items – 83,272 – 77,577
Total Group assets 131,850 123,429
The segment result of the Motorcycles segment was
negatively impacted by an impairment loss of € 13 mil-
lion (2011: € – million) on property, plant and equip-
ment in accordance with IFRS 5 and by an expense of
€ 57 million (2011: € – million) for an allocation to pro-
visions at 31 December 2012.
Interest and similar income of the Financial Services
segment is included in the segment result and totalled
€ 5 million in both 2011 and 2012. Interest and similar
expenses of the Financial Services segment amounted
to € 9 million (2011: € 15 million). The Other Entities
segment result includes interest and similar income
amounting to € 1,792 million (2011: € 1,739 million) and
interest and similar expenses amounting to € 1,758 mil-
lion (2011: € 1,841 million).
The result from equity accounted investments did not
have any impact on the segment result of the Other
Entities segment in 2012 (2011: negative impact of
€ 2 million). The segment result is stated after an im-
pairment loss on other investments amounting to
€ 7 million (2011: € 8 million).
Segment assets of the Other Entities segment at 31 De-
cember 2012 do not contain any investments accounted
for using the equity method (2011: € 21 million).
The information disclosed for capital expenditure and
depreciation and amortisation relates to non-current
property, plant and equipment, intangible assets and
leased products.
Segment figures can be reconciled to the corresponding
Group figures as follows: