Fiat Group - Consolidated Financial Statements and Notes - Fiat SpA

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132 Consolidated Financial Statements at 31 December 2011 Statement of Financial Position Consolidated Statement of Financial Position (*) At 31 December At 31 December (€ million) ASSETS Note 2011 (**) 2010 Intangible assets 18,200 4,350 Goodwill and intangible assets with indefinite useful lives (14) 13,213 1,083 Other intangible assets (15) 4,987 3,267 Property, plant and equipment (16) 20,785 9,601 Investments and other financial assets: (17) 2,660 1,653 Investments accounted for using the equity method 1,579 1,465 Other investments and financial assets 1,081 188 Leased assets 45 - Defined benefit plan assets 97 20 Deferred tax assets (11) 1,690 1,678 Total Non-current assets 43,477 17,302 Inventories (18) 9,123 4,443 Trade receivables (19) 2,625 2,259 Receivables from financing activities (19) 3,968 2,866 Financial receivables from Discontinued Operations - 5,626 Current tax receivables (19) 369 353 Other current assets (19) 2,088 1,528 Current financial assets: 789 735 Current investments 33 34 Current securities (20) 199 185 Other financial assets (21) 557 516 Cash and cash equivalents (22) 17,526 11,967 Total Current assets 36,488 29,777 Assets held for sale and Discontinued Operations Elimination of financial receivables and debt due from/payable to (23) 66 34,854 Discontinued Operations - (8,491) TOTAL ASSETS 80,031 73,442 Total assets adjusted for asset-backed financing transactions 79,321 64,588 (*) Pursuant to Consob Resolution 15519 of 27 July 2006, the effects of related party transactions on the consolidated Statement of Financial Position are presented in the specific Statement of financial position schedule provided in the following pages and are further described in Note 37. (**) The amounts reported at 31December 2011 include the consolidation of Chrysler from 1 June 2011.
Consolidated Statement of Financial Position (continued) Statement of Financial Position Consolidated Financial Statements at 31 December 2011 At 31 December At 31 December (€ million) EQUITY AND LIABILITIES Note 2011 (**) 2010 Equity: (24) 12,260 12,461 Equity attributable to owners of the parent 8,727 11,544 Non-controlling interests 3,533 917 Provisions: 15,624 4,924 Employee benefits (26) 7,026 1,704 Other provisions (27) 8,598 3,220 Debt: 26,772 20,804 Asset-backed financing (28) 710 533 Other debt (28) 26,062 17,406 Debt payable to Discontinued Operations - 2,865 Other financial liabilities (21) 429 255 Trade payables (29) 16,418 9,345 Current tax payables 230 181 Deferred tax liabilities (11) 760 135 Other current liabilities (30) 7,538 3,908 Liabilities held for sale and Discontinued Operations Elimination of financial receivables and debt due from/payable to (23) - 29,920 Discontinued Operations - (8,491) TOTAL EQUITY AND LIABILITIES 80,031 73,442 Total equity and liabilities adjusted for asset-backed financing transactions 79,321 64.588 (**) The amounts reported at 31December 2011 include the consolidation of Chrysler from 1 June 2011. 133 Consolidated Financial Statements at 31 December 2011
Page 1 and 2: Fiat Group Consolidated Financial S
Page 3: Consolidated Statement of Comprehen
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 and 48: In 2011 and in 2010 changes in the
Page 49 and 50: In 2011 and 2010, Changes in accumu
Page 51 and 52: Additions of €3,925 million in 20
Page 53 and 54: Disposals and other changes, showin
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At 31 December 2011, Inventories in
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Receivables from financing activiti
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The fair value of derivative financ
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In respect of derivative financial
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Key financial and income statement
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As a result of the above-mentioned
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In order to maintain the necessary
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Non-controlling interest The non-co
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Changes during the year were as fol
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26. Provisions for employee benefit
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Other provisions for employees and
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The amounts recognised in the state
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Change in the scope of consolidatio
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The warranty provision represents t
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The annual interest rates and the n
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The bonds issued by the Fiat Group
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Payables represented by securities
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29. Trade payables Trade payables o
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32. Guarantees granted, commitments
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Instead, when it is probable that a
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(€ million) FGA Maserati Ferrari
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(€ 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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