Fiat Group - Consolidated Financial Statements and Notes - Fiat SpA

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176 Consolidated Financial Statements at 31 December 2011 Notes 16. Property, plant and equipment In 2011 and 2010, changes in the gross carrying amount of Property, plant and equipment were as follows: (€ million) At 31 December 2010 (*) Additions Divestitures Change in the scope of consolidation Translation differences Other changes At 31 December 2011 Land 372 24 (10) 310 21 9 726 Owned industrial buildings 3,803 235 (27) 1,824 87 16 5,938 Industrial buildings leased under finance leases 60 - (2) - - (1) 57 Total Industrial buildings 3,863 235 (29) 1,824 87 15 5,995 Owned plant, machinery and equipment 23,738 1,456 (835) 3,201 (198) 849 28,211 Plant, machinery and equipment leased under finance leases 432 37 (111) - (3) 4 359 Total Plant, machinery and equipment 24,170 1,493 (946) 3,201 (201) 853 28,570 Other tangible assets 1,287 589 (194) 3,146 349 226 5,403 Advances and tangible assets in progress 961 1,584 (72) 1,201 122 (1,117) 2,679 Gross carrying amount 30,653 3,925 (1.251) 9,682 378 (14) 43,373 (€ million) At 31 December 2009 Additions Divestitures Change in the scope of consolidation Translation differences Other changes Reclassified to Discontinued Operations At 31 December 2010 (*) Land 612 2 (4) - 14 (42) (210) 372 Owned industrial buildings 5,307 99 (12) 14 161 186 (1,952) 3,803 Industrial buildings leased under finance leases 76 - (1) - - 1 (16) 60 Total Industrial buildings 5,383 99 (13) 14 161 187 (1,968) 3,863 Owned plant, machinery and equipment Plant, machinery and equipment leased under 27,323 1,098 (551) 180 627 781 (5,720) 23,738 finance leases 356 107 - - 1 17 (49) 432 Total Plant, machinery and equipment 27,679 1,205 (551) 180 628 798 (5,769) 24,170 Assets sold with a buy-back commitment 1,218 344 (139) - 6 (262) (1,167) - Other tangible assets 1,848 224 (195) 9 52 38 (689) 1,287 Advances and tangible assets in progress 1,393 730 (14) 7 50 (1,011) (194) 961 Gross carrying amount (*) The amounts relate to Continuing Operations. 38,133 2,604 (916) 210 911 (292) (9,997) 30,653
In 2011 and 2010, Changes in accumulated depreciation and impairment losses were as follows: (€ million) At 31 December 2010 (*) Depreciation Impairment losses Divestitures Change in the scope of consolidation Translation differences Other changes At 31 December 2011 Land 7 - - - - - - 7 Owned industrial buildings 1,836 189 35 (12) (1) (44) (4) 1,999 Industrial buildings leased under finance leases 13 2 - (1) - - - 14 Total Industrial buildings 1,849 191 35 (13) (1) (44) (4) 2,013 Owned plant, machinery and equipment Plant, machinery and equipment leased under 18,150 1,640 281 (831) 13 (330) 20 18,943 finance leases 157 30 4 (85) - (1) - 105 Total Plant, machinery and equipment 18,307 1,670 285 (916) 13 (331) 20 19,048 Other tangible assets 871 684 2 (89) (1) 47 (4) 1,510 Advances and tangible assets in progress 18 - 1 - - - (9) 10 Accumulated depreciation and impairment 21,052 2,545 323 (1,018) 11 (328) 3 22,588 At 31 Change in Reclassified to At 31 December Impairment the scope of Translation Other Discontinued December (€ million) 2009 Depreciation losses Divestitures consolidation differences changes Operations 2010 (*) Land 9 - 2 (2) - 1 (1) (2) 7 Owned industrial buildings Industrial buildings leased under 2,561 182 59 (9) 7 74 15 (1,053) 1,836 finance leases 17 2 - (1) - - 2 (7) 13 Total Industrial buildings 2,578 184 59 (10) 7 74 17 (1,060) 1,849 Owned plant, machinery and equipment Plant, machinery and equipment 20,813 1,548 73 (542) 92 400 (8) (4,226) 18,150 leased under finance leases 120 44 - - - 1 5 (13) 157 Total Plant, machinery and equipment 20,933 1,592 73 (542) 92 401 (3) (4,239) 18,307 Assets sold with a buy-back commitment 308 131 26 (76) - 2 (95) (296) - Other tangible assets 1,344 136 3 (99) (2) 32 1 (544) 871 Advances and tangible assets in progress Accumulated depreciation and 16 - 4 - - - (2) - 18 impairment 25,188 2,043 167 (729) 97 510 (83) (6,141) 21,052 (*) The amounts relate to Continuing Operations. 177 Consolidated Financial Statements at 31 December 2011
Page 1 and 2: Fiat Group Consolidated Financial S
Page 3 and 4: Consolidated Statement of Comprehen
Page 5 and 6: Consolidated Statement of Financial
Page 7 and 8: Statement of Changes in Consolidate
Page 9 and 10: Consolidated Statement of Financial
Page 11 and 12: Notes to the Consolidated Financial
Page 13 and 14: Associates Associates are enterpris
Page 15 and 16: Intangible assets Goodwill Goodwill
Page 17 and 18: If indications of impairment are pr
Page 19 and 20: Sales of receivables The Group sell
Page 21 and 22: Revenue recognition Revenue is reco
Page 23 and 24: Business combinations As discussed
Page 25 and 26: Accounting standards, amendments an
Page 27 and 28: Scope of consolidation Fiat Demerge
Page 29 and 30: The main aggregate amounts related
Page 31 and 32: Finally, in January 2012 Fiat annou
Page 33 and 34: Goodwill arising from the acquisiti
Page 35 and 36: Composition and principal changes 1
Page 37 and 38: Reconciliation to the income statem
Page 39 and 40: The reconciliation between the tax
Page 41 and 42: In particular, at 31 December 2011
Page 43 and 44: The figures used to determine dilut
Page 45 and 46: For the Ferrari sector, the cash-ge
Page 47: In 2011 and in 2010 changes in the
Page 51 and 52: Additions of €3,925 million in 20
Page 53 and 54: Disposals and other changes, showin
Page 55 and 56: At 31 December 2011, Inventories in
Page 57 and 58: Receivables from financing activiti
Page 59 and 60: The fair value of derivative financ
Page 61 and 62: In respect of derivative financial
Page 63 and 64: Key financial and income statement
Page 65 and 66: As a result of the above-mentioned
Page 67 and 68: In order to maintain the necessary
Page 69 and 70: Non-controlling interest The non-co
Page 71 and 72: Changes during the year were as fol
Page 73 and 74: 26. Provisions for employee benefit
Page 75 and 76: Other provisions for employees and
Page 77 and 78: The amounts recognised in the state
Page 79 and 80: Change in the scope of consolidatio
Page 81 and 82: The warranty provision represents t
Page 83 and 84: The annual interest rates and the n
Page 85 and 86: The bonds issued by the Fiat Group
Page 87 and 88: Payables represented by securities
Page 89 and 90: 29. Trade payables Trade payables o
Page 91 and 92: 32. Guarantees granted, commitments
Page 93 and 94: Instead, when it is probable that a
Page 95 and 96: (€ million) FGA Maserati Ferrari
Page 97 and 98: (€ million) FGA Maserati Ferrari
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In order to test for impairment, si
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Counterparties to these agreements
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36. Fair value measurement IFRS 7 r
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The main effects on profit and loss
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An analysis of the effects of relat
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Appendix I Fiat Companies at 31 Dec
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SubSidiarieS conSolidated on a line
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JoInTly-ConTRollED EnTITIES ACCoUnT
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Name Registered Office Country Shar
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SUbSIDIARIES VAlUED AT CoST (contin
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ASSoCIATED CoMpAnIES VAlUED AT CoST
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Attestation of the Consolidated Fin
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Fiat Group - Consolidated Financial Statements and Notes - Fiat SpA

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