Fiat S.p.A. (the “Company”), incorporated in the Republic of Italy, is the parent company of Fiat Group and it holds direct and indirect interests in the Group’s principal operating companies.
The Company’s head office is in Turin, Italy.
Fiat S.p.A.’s financial statements are prepared in euros, which is the Company’s functional currency.
The Statements of Income and Financial Position are presented in euros, while the Statements of Comprehensive Income, Cash Flows and Changes in Equity and the Notes to the Financial Statements are in thousands of euros, except where otherwise stated.
As parent company for Fiat Group, Fiat S.p.A. has also prepared consolidated financial statements for the year ended 31 December 2013.