BMW 2014 Annual Report Download - page 114

114
90 GROUP FINANCIAL STATEMENTS
90 Income Statements
90 Statement of
Comprehensive Income
92 Balance Sheets
94 Cash Flow Statements
96 Group Statement of Changes in
Equity
98 Notes
98 Accounting Principles and
Policies
116 Notes to the Income Statement
123 Notes to the Statement
of Comprehensive Income
124
Notes to the Balance Sheet
149 Other Disclosures
165 Segment Information
Changes in presentation of the Statement of Comprehensive Income
2013 As originally Restatements in As reported
in € million reported accordance with
IAS 8.41 et seq.
Net profit 5,340 – 11 5,329
Currency translation foreign operations – 635 2 – 633
Items expected to be reclassified to the income statement
in the future 316 2 318
Other comprehensive income for the period after tax 1,252 2 1,254
Total comprehensive income 6,592 – 9 6,583
Total comprehensive income attributable to shareholders of BMW AG 6,566 – 9 6,557
Changes in Group Income Statement presentation
2013 As originally Adjustments in Restatements in As reported
in € million reported accordance with accordance with
IAS 8.14 IAS 8.41 et seq.
Revenues 76,058 1 – 76,059
Cost of sales – 60,784 – 7 – – 60,791
Gross profit 15,274 – 6 – 15,268
Selling and administrative expenses – 7,255 – 2 – – 7,257
Other operating income 841 1 – 842
Other operating expenses – 874 – 1 – – 875
Profit / loss before financial result 7,986 – 8 – 7,978
Result from equity accounted investments 398 9 – 407
Interest and similar income 184 – 1 – 183
Interest and similar expenses – 449 – – 20 – 469
Financial result – 73 8 – 20 – 85
Profit / loss before tax 7,913 – – 20 7,893
Income taxes – 2,573 – 9 – 2,564
Net profit 5,340 – – 11 5,329
Attributable to shareholders of BMW AG 5,314 – – 11 5,303
Basic earnings per share of common stock in € 8.10 – – 0.02 8.08
Basic earnings per share of preferred stock in € 8.12 – – 0.02 8.10
Diluted earnings per share of common stock in € 8.10 – – 0.02 8.08
Diluted earnings per share of preferred stock in € 8.12 – – 0.02 8.10