The largest shareholder of Audi AG is Volkswagen AG, which holds over 99 percent of the share capital. Volkswagen AG includes the consolidated accounts of Audi AG in its own financial statements. In recent years, the possibility of Audi being spun off or otherwise divested by Volkswagen has been mooted.
From 2002 up to 2007, Audi headed the Audi Brand Group, the Volkswagen Group's automotive sub-division, consisted of Audi together with SEAT and Lamborghini, that was focused on more sporty values, with the marques' product vehicles and performance being under the higher responsibility of the Audi brand
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