Saturday, 26 July 2014

Assets, Liabilities and Equity


Assets (€m)

Intangible assets 6,179
BMW Group’s non-physical assets including the brand name right, goodwill and licences the firm holds.

Leased products 25,914
Products which BMW Group leases out to dealers and customers, such as cars.

Property, plant and equipment 15,113
Includes BMW Group’s land, buildings and production equipment.

Liabilities (€m)


Pension provisions 3,772
Benefits paid to former BMW Group employees and their dependants. The pension amount is dependent on factors such as length of service, current laws and salary of the former employee.

Other provisions 3,411
Includes social expenses, long service payments and employee pay increases based on performance.

Current tax 1,237
Amount owed to the taxation authority.

Equity (€m)

Capital reserves 1,990
Reserves created by non trading activities of BMW Group. Capital reserves are usually long term reserves and the funds cannot be distributed among shareholders.
Revenue reserves 33,167
Are the opposite of capital reserves in that they are reserves created by trading activities of BMW Group, usually short term reserves and can be distributed among shareholders.

Subscribed capital 656
This one I'm such on. I'm not sure if it is the same or similar to share capital. If anyone has any ideas could you please let me know?

 Also it took me a long time to get my head around this and I'm still a little confused. So if anyone has any comments or constructive criticism for me it would be much appreciated.

Taken for BMW Group’s 2013 annual report: 
http://www.bmwgroup.com/bmwgroup_prod/e/0_0_www_bmwgroup_com/investor_relations/finanzberichte/geschaeftsberichte/2013/_pdf/report2013.pdf
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2 comments:

  1. Unknown27 July 2014 at 14:41

    Hi!
    Great Post!
    I have had a look into subscribed capital as I wasn't sure if this was the same as share capital either.
    So, this is what i have so far, Share capital is the capital collected by a joint stock company for it's business operation.
    Therefore, I believe that subscribed capital is a type of share capital. So the part of issued capital, which is subscribed by the public is known as subscribed capital. If there is an amount of capital that is not subscribed by the public, it is known as uncalled capital or unsubscribed capital.

    I hope I am onto something, if you get any more information i would love to hear it!

    Thanks
    Pippa

    ReplyDelete
  2. breknight31 July 2014 at 01:19

    Hi Pippa,

    I definitely think you're onto something.
    I did a little more research as well and I agree subscribed capital is part or all of the issued capital which is taken up by the public.
    I was surprised how many different types of capital there are, it was pretty confusing at first.
    Thanks for your reply it was a big help!

    Cheers,
    Bre

    ReplyDelete

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