annual report - FIAT SpA

12. Other information by nature
Profit/(loss) from Continuing Operations includes personnel costs of €4,767 million in 2010 (€4,221 million in 2009).
The Profit/(loss) from Discontinued Operations includes personnel costs of €2,867 million in 2010 (€2,589 million in
2009).
An analysis of the average number of employees by category is provided as follows:
Continuing Discontinued
Operations Operations Total
2010 2009
Continuing
Operations
Discontinued
Operations Total
Managers 1,452 791 2,243 1,476 857 2,333
White-collar 38,537 19,505 58,042 37,808 19,998 57,805
Blue-collar 95,092 41,346 136,438 88,016 42,497 130,513
Average number of employees 135,081 61,642 196,723 127,300 63,351 190,651
13. Earnings/(loss) per share
As explained in Note 23 below, Fiat S.p.A. share capital is represented by three different classes of shares (ordinary
shares, preference shares and savings shares) which participate in dividends with different rights. Profit or loss for the
period attributable to each class of share is determined in accordance with the share’s contractual dividend rights. For
this purpose in 2010 the Profit attributable to owners of the parent entity has been adjusted by the amount of the
preference dividends attributable to savings shares declared in the period equal to €0.31 per share. In order to
determine earnings per share, the amount obtained has been divided by the weighted average number of outstanding
shares. In 2009 the loss attributable to the owners of the parent was equally allocated to all three classes of share.
Payment of the proposed dividend is contingent upon approval by Shareholders in general meeting and has therefore
not been recognised as a liability in the Group Consolidated financial statements at 31 December 2010.
The following table shows the Profit or loss attributable to owners of the parent and the Profit or loss attributable to
each class of share and the weighted average number of outstanding shares for the Group for the two years
presented:
Ordinary
shares
Preference
shares
Savings
shares Total
2010 2009
Ordinary
shares
Preference
shares
Savings
shares Total
Profit/(loss) for the period
attributable to owners of the
parent € million 520 (838)
Preferred dividends declared for
the period € million - 32 25 57 - - - -
Profit/(loss) equally attributable to
all classes of shares € million 433 10 20 463 (714) (70) (54) (838)
Profit/(loss) attributable to each
class of shares € million 433 42 45 520 (714) (70) (54) (838)
Weighted average number of
shares outstanding thousand 1,053,679 103,292 79,913 1,236,884 1,053,679 103,292 79,913 1,236,884
Basic Earnings/(loss) per share € 0.410 0.410 0.565 (0.677) (0.677) (0.677)
The following tables show the same amounts used in the determination of the earnings per share for Continuing
Operations and Discontinued Operations. These figures have been calculated by taking into account the dividend
rights established for Fiat S.p.A. and Fiat Industrial S.p.A. shares post-Demerger.
Fiat Group Consolidated Financial Statements at 31 December 2010 144