BMW 2014 Annual Report Download - page 124

124
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
Acquisition and manufacturing cost
in € million 1. 1. 20141 Translation Additions Reclassi- Disposals 31. 12 .
differences fications 2014
Development costs 9,667 – 1,499 – 1,825 9,341
Goodwill 374 – – – 5 369
Other intangible assets 1,459 15 62 – 93 1,443
Intangible assets 11,500 15 1,561 – 1,923 11,153
Land, titles to land, buildings, including buildings on
third party land 8,812 207 407 428 51 9,803
Plant and machinery 28,843 607 2,436 2,023 1,145 32,764
Other facilities, factory and office equipment 2,355 65 207 32 149 2,510
Advance payments made and construction in progress 2,972 37 1,489 – 2,483 1 2,014
Property, plant and equipment 42,982 916 4,539 – 1,346 47,091
Leased products 32,486 1,954 14,576 – 12,047 36,969
Investments accounted for using the equity method 638 – 600 – 150 1,088
Investments in non-consolidated subsidiaries 240 2 41 – 57 226
Participations 575 – 66 – – 641
Non-current marketable securities – – – – – –
Other investments 815 2 107 – 57 867
1 Including first-time consolidations.
2 Prior year figures have been adjusted in accordance with IAS 8, see note 9.
3 Including assets under construction of € 1,679 million.
Acquisition and manufacturing cost
in € million 1. 1. 20132 Adjust- Translation Additions Reclassi- Disposals 31. 12 .
ment3differences fications 2013
Development costs 8,488 – – 1,744 – 565 9,667
Goodwill 374 – – – – – 374
Other intangible assets 1,008 – – 6 473 – 22 1,453
Intangible assets 9,870 – – 6 2,217 – 587 11,494
Land, titles to land, buildings, including buildings on
third party land 8,182 – – 125 489 226 51 8,721
Plant and machinery 26,823 – – 212 2,210 982 961 28,842
Other facilities, factory and office equipment 2,314 – – 55 178 15 121 2,331
Advance payments made and construction in progress 2,617 – – 37 1,617 – 1,223 3 2,971
Property, plant and equipment 39,936 – – 429 4,494 – 1,136 42,865
Leased products431,412 – 46 – 734 13,192 – 11,338 32,486
Investments accounted for using the equity method 514 – – 361 – 237 638
Investments in non-consolidated subsidiaries 205 – – 1 66 – 30 240
Participations 571 – – 6 – 2 575
Non-current marketable securities – – – – – – –
Other investments 776 – – 1 72 – 32 815
1 Prior year figures have been adjusted in accordance with IAS 8, see note 9.
2 Including mergers.
3 Amended for the effect of refining the accounting policy for leased products as described in note 6 to the Group Financial Statements 2013.
4 This line includes the adjustments described in note 24 to the Group Financial Statements 2013.
5 Including assets under construction of € 2,570 million.
BMW Group
Notes to the Group Financial Statements
Notes to the Balance Sheet
22
Analysis of changes in Group tangible, intangible and investment assets 2014
Analysis of changes in Group tangible, intangible and investment assets 20131