Porsche 2007 Annual Report Download - page 186

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183
Earnings before financial income and income tax constitutes the segment result. The segment
result includes the result from lease transactions as well as the result from customer and dealer
financing.
Segment assets include all assets except for income tax claims and assets allocable to financial
transactions. Segment liabilities include all liabilities except for income tax liabilities and financial
liabilities unless they were incurred directly for operating purposes.
Non-cash expenses mainly include additions to provisions and unrealized losses from measure-
ment at market value.
Amortization and depreciation as well as capital expenditure primarily relate to property, plant and
equipment, intangible assets and leased assets.
In the prior year, segment assets in the financial services segment in the secondary reporting
format whose profit share was not allocated to the segment result was eliminated from the seg-
ment allocation. The “consolidation” column was adjusted accordingly.