Notes to the Consolidated <br>Financial Statements

RESTATEMENT OF PRIOR-YEAR FIGURES

RECONCILIATION OF THE 2005 INCOME STATEMENT

DISCONTINUED OPERATIONS IN ACCORDANCE WITH IFRS 5
Following approval for the sale by the relevant antitrust authorities, the Europcar group was deconsolidated at the end of May 2006. This discontinued operation of the Financial Services segment is therefore presented separately in accordance with IFRS 5. The income and expenses arising prior to the date of deconsolidation and the disposal gain are presented separately in the income statement as amounts attributable to discontinued operations. The prior-year figures were restated accordingly in the income statement.

Disclosures on the Europcar group:

PRESENTATION OF EXPECTED RETURN ON PLAN ASSETS
IN ACCORDANCE WITH IAS 19
Starting in fiscal year 2006, the expected return on plan assets is presented in the financial result to enhance comparability. For fiscal year 2005, the expected return on plan assets recognized in the functions in the income statement was also reclassified to the financial result.

SEGMENT REPORTING

BY DIVISION

BY MARKET 2006

BY MARKET 2005

The internal organizational and management structure and the internal reporting lines to the Board of Management and the Supervisory Board form the basis for identifying the primary format of segment reporting within the Volkswagen Group by the two divisions Automotive and Financial Services. The secondary reporting format is geographically based.

As a matter of principle, business relationships between the companies within segments of the Volkswagen Group are transacted at arm's length prices.