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Cultura Documentos
BMW Group
Income Statements for Group and Segments
Statement of Comprehensive Income for Group
Note
Automotive
(unaudited supplementary information)
2013
2013
20121
Revenues
76,058
76,848
70,629
70,208
Cost of sales
10
60,784
61,354
57,771
56,525
Gross profit
15,274
15,494
12,858
13,683
11
7,255
7,032
6,112
5,862
12
841
829
741
673
12
874
1,016
830
895
7,986
8,275
6,657
7,599
13
398
271
398
271
14
184
224
303
353
14
449
375
534
552
15
206
592
263
501
73
472
96
429
Financial result
Profit / loss before tax
Income taxes
88 GROUP FINANCIAL STATEMENTS
88 Income Statements
88 Statement of
Comprehensive Income
90 Balance Sheets
92 Cash Flow Statements
94 Group Statement of Changes in
Equity
96 Notes
96 Accounting Principles and
Policies
114 Notes to the Income Statement
121 Notes to the Statement
of Comprehensive Income
122 Notes to the Balance Sheet
145 Other Disclosures
161 Segment Information
20121
16
7,913
7,803
6,561
7,170
2,573
2,692
2,153
2,453
5,340
5,111
4,408
4,717
34
26
26
17
24
34
5,314
5,085
4,391
4,693
17
8.10
7.75
17
8.12
7.77
Dilutive effects
17
8.10
7.75
17
8.12
7.77
1
2
Prior year figures have been adjusted in accordance with the revised version of IAS 19, see note 7.
Includes impact of exceptional items relating to the sale of the Husqvarna Group.
20131
Net profit
Remeasurement of the net defined benefit liability for pension plans
35
Deferred taxes
Items not expected to be reclassified to the income statement in the future
Available-for-sale securities
Financial instruments used for hedging purposes
Other comprehensive income from equity accounted investments
20121, 2
5,340
5,111
1,308
1,914
372
538
936
1,376
214
1,357
1,302
111
Deferred taxes
407
511
635
123
20
34
316
993
1,252
383
6,592
4,728
26
26
6,566
4,702
Motorcycles
Financial Services
2013
20121,2
Other Entities
2013
20121
Eliminations
2013
20121
2013
2012
1,504
1,490
19,874
19,550
15,955
14,405
1,253
1,236
17,270
16,984
15,510
13,391
Cost of sales
251
254
2,604
2,566
445
1,014
Gross profit
177
181
953
980
23
18
10
57
101
115
122
79
75
72
65
129
54
51
77
131
79
1,643
1,558
44
58
437
949
1,340
1,542
1,464
1,672
1,279
1,499
1,374
1,684
59
98
120
55
90
12
76
1,639
1,561
164
527
937
25
22
527
545
68
200
323
51
16
1,112
1,016
96
327
614
51
16
1,104
1,015
95
327
614
Revenues
90
BMW Group
Balance Sheets for Group and Segments at 31 December
Assets
Group
Note
Automotive
(unaudited supplementary information)
in million
2013
31.12. 2012*
(adjusted)
2012*
2013
(adjusted)
Intangible assets
22
6,179
5,207
5,238
5,646
4,648
23
15,113
13,341
11,685
14,808
13,053
Leased products
24
25,914
24,468
23,112
19
128
25
652
514
302
652
514
Other investments
25
553
548
561
5,253
4,789
26
32,616
32,309
29,331
Financial assets
27
2,593
2,148
1,702
1,183
759
Deferred tax
16
1,620
1,967
1,881
2,226
2,217
Other assets
29
954
803
577
2,797
3,862
86,194
81,305
74,389
32,584
29,970
Non-current assets
1.1. 2012*
Inventories
30
9,585
9,725
9,638
9,259
9,366
Trade receivables
31
2,449
2,543
3,286
2,184
2,305
26
21,501
20,605
20,014
Financial assets
27
5,559
4,612
3,751
4,479
2,746
Current tax
28
1,151
966
1,194
1,002
775
Other assets
29
4,265
3,664
3,374
15,480
16,162
32
7,664
8,370
7,776
6,768
7,484
33
45
52,174
50,530
49,033
39,172
38,838
138,368
131,835
123,422
71,756
68,808
Current assets
Total assets
Note
Automotive
(unaudited supplementary information)
in million
2013
31.12. 2012*
(adjusted)
1.1. 2012*
Subscribed capital
34
656
656
655
Capital reserves
34
1,990
1,973
1,955
Revenue reserves
34
33,167
28,544
26,343
34
358
674
1,674
34
35,455
30,499
27,279
Minority interest
34
Equity
2013
2012*
(adjusted)
188
107
65
35,643
30,606
27,344
30,909
28,202
Pension provisions
35
2,303
3,813
1,996
938
2,358
Other provisions
36
3,772
3,441
3,081
3,075
3,103
Deferred tax
16
3,554
3,081
3,315
1,072
492
Financial liabilities
38
39,450
39,095
37,597
1,604
1,775
Other liabilities
39
3,603
3,404
2,911
3,584
3,394
52,682
52,834
48,900
10,273
11,122
Other provisions
36
3,411
3,246
3,069
3,039
2,605
Current tax
37
1,237
1,482
1,363
1,021
1,269
Financial liabilities
38
30,854
30,412
30,380
725
1,289
Trade payables
40
7,475
6,433
5,340
6,764
5,669
Other liabilities
39
7,066
6,792
7,026
19,025
18,652
33
30
50,043
48,395
47,178
30,574
29,484
138,368
131,835
123,422
71,756
68,808
Prior year figures have been adjusted in accordance with the revised version of IAS 19, see note 7.
Assets
Motorcycles
Financial Services
2013
Other Entities
Eliminations
2012
2013
2012
2013
2012*
2013
2012
63
72
469
486
Intangible assets
271
242
34
46
30,230
28,060
4,335
3,720
5,754
5,761
10,460
10,009
32,616
32,309
276
126
1,779
1,730
645
467
Financial assets
285
279
290
349
1,181
878
Deferred tax
1,436
1,330
18,627
16,995
21,906
21,384
334
314
65,352
62,643
26,451
24,836
38,527
36,458
Leased products
Investments accounted for using the equity method
Other investments
Receivables from sales financing
Other assets
Non-current assets
318
348
11
Inventories
120
114
145
123
Trade receivables
21,501
20,605
826
813
936
1,480
682
427
89
132
60
59
31
3,530
3,573
32,775
30,285
47,520
46,387
879
797
17
89
45
438
538
26,978
26,054
33,788
31,914
48,202
46,814
Current assets
772
852
92,330
88,697
60,239
56,750
86,729
83,272
Total assets
Financial assets
Current tax
Other assets
Cash and cash equivalents
Assets held for sale
Financial Services
2013
2012
Other Entities
2013
2012*
Eliminations
2013
2012*
2013
2012
Subscribed capital
Capital reserves
Revenue reserves
Accumulated other equity
Equity attributable to shareholders of BMW AG
Minority interest
8,407
7,633
10,805
8,466
14,478
13,695
Equity
29
29
40
88
1,296
1,338
Pension provisions
141
135
257
173
299
30
Other provisions
5,266
4,777
2,790
2,193
14,376
14,174
24,115
23,613
645
467
318
246
20,084
19,653
68
18
20,451
19,907
488
410
40,023
38,865
25,784
25,004
23,886
22,567
57
114
309
289
235
Other provisions
123
136
93
77
Current tax
16,006
16,830
14,805
12,720
682
427
204
277
502
474
13
Trade payables
23
21
26,960
24,470
8,744
10,235
47,686
46,586
Other liabilities
30
284
442
43,900
42,199
23,650
23,280
48,365
47,010
772
852
92,330
88,697
60,239
56,750
86,729
83,272
Deferred tax
Financial liabilities
Other liabilities
Non-current provisions and liabilities
Financial liabilities
92
BMW Group
Cash Flow Statements for Group and Segments
Group
Note
in million
2013
Net profit
20121, 2
5,340
5,111
2,435
2,908
Reconciliation between net profit and cash inflow / outflow from operating activities
Current tax
Other interest and similar income / expenses
Depreciation and amortisation of other tangible, intangible and investment assets
Change in provisions
3,830
3,716
479
443
2,048
1,421
4,501
3,988
138
216
551
407
22
16
398
271
983
1,755
Change in inventories
192
108
126
43
43
43
43
22
744
1,153
1,119
453
1,065
2,787
2,462
137
179
3,614
5,076
6,669
5,236
22
42
90
171
137
107
3,631
1,265
3,250
1,090
6,981
5,433
17
19
1,653
1,516
122
102
8,982
7,977
7,242
6,727
6,626
7,427
4,996
5,498
721
230
1,812
858
2,703
952
89
14
47
13
706
594
8,370
7,776
7,664
8,370
1
2
3
Prior year figures have been adjusted in accordance with the revised version of IAS 19, see note 7.
Prior year figures have been adjusted in accordance with the change in presentation described in note 43.
Interest relating to financial services business is classified as revenues / cost of sales.
Financial Services
Automotive
(unaudited supplementary information)
2013
20121, 2
2013
2012 2
4,408
4,717
1,112
1,016
Net profit
2,516
3,026
137
104
153
104
3,745
3,679
20
38
373
267
153
Change in provisions
109
23
2,895
2,256
4,501
3,988
239
391
678
497
55
265
54
13
22
14
398
271
1,015
1,622
24
18
226
54
Change in inventories
53
722
25
19
1,188
954
45
141
1,918
269
743
2,487
2,191
132
139
191
249
9,450
9,167
5,358
4,192
6,575
5,074
37
15
35
Proceeds from the disposal of intangible assets and property, plant and equipment
528
384
137
65
163
3,445
1,167
179
97
2,908
995
342
95
7,488
5,530
324
32
Reconciliation between net profit and cash inflow / outflow from operating activities
33
Current tax
Other interest and similar income / expenses
Gain / loss on disposal of tangible and intangible assets and marketable securities
Result from equity accounted investments
17
19
1,653
1,516
582
833
3,844
1,505
149
157
1,099
1,189
1,383
842
Repayment of bonds
85
600
6,015
6,523
26
127
4,940
5,101
125
35
517
231
489
2,672
1,983
5,152
3,505
53
11
36
47
12
716
1,655
82
721
7,484
5,829
797
1,518
6,768
7,484
879
797
94
BMW Group
Group Statement of Changes in Equity
in million
Note
Capital
reserves
34
655
1,955
241
34
655
1,955
26,343
Dividends paid
1,508
Net profit
5,085
1,376
3,709
18
Other changes
656
1,973
28,544
Subscribed
capital
Capital
reserves
1,973
Revenue reserves1, 2
Subscribed
capital
26,102
34
in million
Note
34
656
204
34
656
1,973
28,544
Dividends paid
1,640
Net profit
5,314
936
6,250
17
Other changes
13
656
1,990
33,167
31 December 2013
1
2
34
Revenue reserves1, 2
28,340
With effect from the first quarter of the financial year 2013, other revenue reserves and the effect of pension obligations recognised directly in equity are presented on a net basis.
Prior year figures have been adjusted in accordance with the revised version of IAS 19, see note 7.
Equity
attributable to
shareholders
2
of BMW AG
Translation
differences
Securities
Derivative
financial
instruments
863
61
750
27,038
Minority
interest
65
Total 2
27,103
241
241
863
61
750
27,279
65
27,344
1,508
1,508
Dividends paid
5,085
26
5,111
128
169
952
383
383
128
169
952
4,702
26
4,728
18
18
16
23
984
108
202
30,499
107
30,606
Equity
attributable to
shareholders
of BMW AG
Minority
interest
Total
30,295
107
30,402
Translation
differences
Securities
Derivative
financial
instruments
984
108
202
Net profit
Other comprehensive income for the period after tax
Comprehensive income 31 December 2012
204
204
984
108
202
30,499
107
30,606
1,640
1,640
Dividends paid
5,314
26
5,340
Net profit
645
27
934
1,252
1,252
645
27
934
6,566
26
6,592
17
17
13
55
68
1,629
135
1,136
35,455
188
35,643
31 December 2013