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Daimler Annual Report 2011 - Alle jaarverslagen

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7 | Consolidated Financial Statements | Contents<br />

7 | Consolidated Financial Statements<br />

178 Consolidated Statement of Income<br />

179 Consolidated Statement<br />

of Comprehensive Income/Loss<br />

180 Consolidated Statement of Financial Position<br />

181 Consolidated Statement of Changes in Equity<br />

182 Consolidated Statement of Cash Flows<br />

183 Notes to the Consolidated Financial Statements<br />

183 1. Significant accounting policies<br />

193 2. Accounting estimates and assessments<br />

194 3. Significant acquisitions and dispositions<br />

of interests in companies and of other assets<br />

and liabilities<br />

195 4. Revenue<br />

195 5. Functional costs<br />

196 6. Other operating income and expense<br />

196 7. Other financial income/expense, net<br />

197 8. Interest income and interest expense<br />

197 9. Income taxes<br />

200 10. Intangible assets<br />

200 11. Property, plant and equipment<br />

202 12. Equipment on operating leases<br />

202 13. Investments accounted for using<br />

the equity method<br />

205 14. Receivables from financial services<br />

206 15. Marketable debt securities<br />

207 16. Other financial assets<br />

208 17. Other assets<br />

208 18. Inventories<br />

209 19. Trade receivables<br />

210 20. Equity<br />

212 21. Share-based payment<br />

217 22. Pensions and similar obligations<br />

222 23. Provisions for other risks<br />

222 24. Financing liabilities<br />

223 25. Other financial liabilities<br />

224 26. Other liabilities<br />

224 27. Consolidated statement of cash flows<br />

225 28. Legal proceedings<br />

226 29. Guarantees and other financial commitments<br />

229 30. Financial instruments<br />

234 31. Risk management<br />

242 32. Segment reporting<br />

245 33. Capital management<br />

246 34. Earnings per share<br />

246 35. Related party relationships<br />

248 36. Remuneration of the members of the<br />

Board of Management and the Supervisory Board<br />

248 37. Principal accountant fees<br />

249 38. Additional information<br />

250 Responsibility Statement<br />

251 Independent Auditors’ <strong>Report</strong><br />

177

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