in the First Half of 2004 99th Fiscal Year - FIAT SpA

1
2 Financial Highlights of the Fiat Group
3 Board of Directors and Control Bodies
4 Overview
Contents
6 Operating Performance and Financial Position of the
Fiat Group and Fiat S.p.A. in the First Half of 2004
20 Process of Transition to International Accounting
Standards (IAS/IFRS)
21 Transactions among Group Companies and with
Related Parties
22 Significant Events Occurring since the End of the Period
and Business Outlook
Performance of the Operating Sectors
23 Automobiles
25 Agricultural and Construction Equipment
26 Commercial Vehicles
28 Ferrari – Maserati
29 Components
30 Production Systems
31 Metallurgical Products
32 Services
33 Publishing and Communications
Fiat S.p.A.
Head Office: 250 Via Nizza, Turin, Italy
Paid-in Capital: 4,918,113,540 euros
Entered in the Turin Company Register
Fiscal Code: 00469580013
35 Fiat Group – Consolidated Financial Statements
and Notes at June 30, 2004
36 Consolidated Balance Sheet
38 Consolidated Statement of Operations
39 Notes to the Consolidated Financial Statements
55 Fiat S.p.A. – Financial Statements at June 30, 2004
56 Balance Sheet
57 Statement of Operations
59 Annex – Fiat Group Companies at June 30, 2004
87 Auditors’ Report on the Interim Financial Reporting
This report is published in Italian and English.
Italian version is binding.