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annual report - FIAT SpA

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In 2010 and 2009, Changes in accumulated depreciation and impairment losses were as follows<br />

(€ million)<br />

At 31<br />

December<br />

2009 Depreciation<br />

Impairment<br />

losses Divestitures<br />

Change in the<br />

scope of<br />

consolidation<br />

Translation<br />

differences<br />

Other<br />

changes<br />

Reclassified to<br />

Discontinued<br />

Operations<br />

At 31<br />

December<br />

2010<br />

Land 9 - 2 (2) - 1 (1) (2) 7<br />

Owned industrial buildings<br />

Industrial buildings leased<br />

2,561 182 59 (9) 7 74 15 (1,053) 1,836<br />

under finance leases 17 2 - (1) - - 2 (7) 13<br />

Total Industrial buildings 2,578 184 59 (10) 7 74 17 (1,060) 1,849<br />

Owned plant, machinery and<br />

equipment 20,813 1,548 73 (542) 92 400 (8) (4,226) 18,150<br />

Plant, machinery and<br />

equipment leased under<br />

finance leases 120 44 - - - 1 5 (13) 157<br />

Total Plant, machinery and<br />

equipment 20,933 1,592 73 (542) 92 401 (3) (4,239) 18,307<br />

Assets sold with a buy-back<br />

commitment 308 131 26 (76) - 2 (95) (296) -<br />

Owned other tangible assets<br />

Other tangible assets leased<br />

1,339 135 3 (99) (2) 32 1 (541) 868<br />

under finance leases 5 1 - - - - - (3) 3<br />

Total Other tangible assets 1,344 136 3 (99) (2) 32 1 (544) 871<br />

Advances and tangible assets<br />

in progress 16 - 4 - - - (2) - 18<br />

Total accumulated<br />

depreciation and impairment<br />

of Property, plant and<br />

equipment 25,188 2,043 167 (729) 97 510 (83) (6,141) 21,052<br />

At 31<br />

Change in the<br />

Reclassified At 31<br />

December<br />

Impairment<br />

scope of Translation Other to Assets December<br />

(€ million)<br />

2008 Depreciation losses Divestitures consolidation differences changes held for sale 2009<br />

Land 6 - - - - 1 2 - 9<br />

Owned industrial buildings<br />

Industrial buildings leased<br />

2,326 155 21 (22) (5) 75 11 - 2,561<br />

under finance leases 18 3 - (1) - - (3) - 17<br />

Total Industrial buildings 2,344 158 21 (23) (5) 75 8 - 2,578<br />

Owned plant, machinery and<br />

equipment 19,565 1,443 126 (645) (10) 462 (128) - 20,813<br />

Plant, machinery and<br />

equipment leased under<br />

finance leases 83 42 - (1) (2) - (2) - 120<br />

Total Plant, machinery and<br />

equipment 19,648 1,485 126 (646) (12) 462 (130) - 20,933<br />

Assets sold with a buy-back<br />

commitment 300 135 32 (81) - 4 (82) - 308<br />

Owned other tangible assets<br />

Other tangible assets leased<br />

1,271 125 8 (79) (3) 27 (10) - 1,339<br />

under finance leases 4 1 - - - - - - 5<br />

Total Other tangible assets 1,275 126 8 (79) (3) 27 (10) - 1,344<br />

Advances and tangible assets in<br />

progress 14 - 19 (2) - - (15) - 16<br />

Total accumulated<br />

depreciation and impairment<br />

of Property, plant and<br />

equipment 23,587 1,904 206 (831) (20) 569 (227) - 25,188<br />

Fiat Group Consolidated Financial Statements at 31 December 2010 153

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