2006 Annual Report - Fiat SpA

Counterparty Other Current Other Non-curr. Current
fin. Trade fin. current fin. Trade fin. Other
(in thousands of euros) assets recs. recs. recs. pays. pays. pays. pays.
eSPIN S.p.A. – – – – – 165 – –
Ferrari S.p.A. – – – – – 2,479 – –
Fiat Auto S.p.A. – 343 – 37 – 9,073 – 34
Fiat Automoveis S.A. – FIASA – 1,240 – – – – – –
Fiat Finance S.p.A. – – 33 – 2,800,000 – 1,399,095 –
Fiat France S.A. – – – – – 2,074 – –
Fiat Gesco S.p.A. – – – – – 325 – –
Fiat Inf. & Comm. Services S.c.p.A. – – – – – 2,165 – –
Fiat Powertrain Technologies S.p.A. – 630 – – – – – –
Fiat Servizi per l’Industria S.c.p.A. – – – – – – – 3,177
Ingest Facility S.p.A. – – – – – 464 – –
Intermap (Nederland) B.V. – – 84,140 – – – 6,459 –
KeyG Consulting S.p.A. – – – – – 115 – –
Orione S.c.p.A. – – – – – 296 – –
Sirio S.c.p.A. – – – – – 101 – –
RES tax consolidation – – – 146,847 – – – 154,910
VAT consolidation – – – – – – – 160,957
Financial guarantee contracts 10,029 – – – 10,029 – – –
Other Group companies – 195 – 24 – 289 – –
Total Group companies 10,029 2,408 84,173 146,908 2,810,029 17,546 1,405,554 319,078
Other related parties – – – – – 255 – –
Total Group companies and other related parties 10,029 2,408 84,173 146,908 2,810,029 17,801 1,405,554 319,078
Total line item 20,134 154,692 84,173 626,428 2,810,029 184,661 1,627,430 361,247
Percentage of line item 50% 2% 100% 23% 100% 10% 86% 88%
Items arising from the national tax consolidation (see Notes 18 and 27) and from the consolidated VAT settlement procedure
(see Note 27) are reported in the above table in the aggregate, as these do not represent actual trading between Group companies
and are carried out solely as part of the financial procedure permitted by tax laws and regulations governing the relations of Italian
Group companies with the tax revenue authorities. In a similar manner the asset and liability balances (each of the same amount)
relating to the valuation of financial guarantee contracts (see Notes 14 and 22) have also not been reported by individual
counterparty as they are not material, being only representative of the present value of the estimated commissions to be earned
in future years.
290 Fiat S.p.A. Financial Statements at December 31, 2006 - Notes to the Financial Statements
Counterparty Other operating Other operating Financial income
(in thousands of euros) income costs (expenses)
Banco CNH Capital S.A. – – 375
Business Solutions S.p.A. 1,323 – –
CNH Global N.V. – – 889
Comau S.p.A. 1,154 – –
C.R.F. S.c.p.A. 345 – –
Editrice La Stampa S.p.A. 335 – –
Elasis S.c.p.A. 345 – –
eSPIN S.p.A. – 1,932 –
Ferrari S.p.A. – 2,066 –
Fiat Auto S.p.A. 12,881 7,524 122
Fiat Automoveis S.A. - FIASA 5,609 – 567
Fiat Finance S.p.A. – 630 (89,572)
Fiat Finance and Trade Ltd. – – 1,929
Fiat France S.A. – 1,734 –
Fiat Gesco S.p.A. – 3,948 –
Fiat Inf. & Comm. Services S.c.p.A. 85 4,287 –
Fiat Partecipazioni S.p.A. 223 206 –
Fiat Powertrain Technologies S.p.A. 1,583 – –
Fiat-Revisione Interna S.c.r.l. – 13,704 –
Fiat Servizi per l’Industria S.c.p.A. – 3,184 –
Fidis S.p.A. 387 – –
Ingest Facility S.p.A. 2,178 3,770 –
Intermap (Nederland) B.V. – – 67,263
Isvor Fiat S.c.p.A. 443 117 –
Itedi S.p.A. 387 – –
Iveco S.p.A. 2,411 – –
KeyG Consulting S.p.A. – 511 –
Magneti Marelli Holding S.p.A. 1,745 – –
MC2 - Media Communications S.p.A. 233 17 –
Orione S.c.p.A. – 3,478 –
Publikompass S.p.A. 480 24 –
Servizio Titoli S.p.A. – 1,237 –
Sirio S.c.p.A. – 1,132 –
Teksid S.p.A. 967 – –
Other Group companies 86 1,139 662
Total Group companies 33,200 50,640 (17,765)
Other related parties – 1,261 –
Total Group companies and other
related parties 33,200 51,901 (17,765)
Total line item 79,238 141,006 (24,847)
Percentage of line item 42% 37% 71%
Fiat S.p.A. Financial Statements at December 31, 2006 - Notes to the Financial Statements 291