Statement of Financial Position (*)

(figures in €)Note31 December
2013
31 December
2012 (**)
1 January
2012 (**)
ASSETS        
Non-current assets        
Intangible assets 1,605,875 1,645,500 1,744,234
Property, plant and equipment 29,778,105 30,303,585 31,179,614
Investments 13,060,064,740 11,765,015,021 12,122,918,872
Other financial assets 14,028,255 12,109,470 12,966,052
Other non-current assets (13) 63,218 65,199 90,472
Deferred tax assets - - -
Total non-current assets   13,105,540,193 11,809,138,775 12,168,899,244
Current assets        
Inventory - - -
Trade receivables 7,214,468 4,756,129 4,862,631
Current financial receivables - 58,280,561 374,805,524
Other current receivables 188,834,650 302,707,063 277,353,014
Cash and cash equivalents 1,268,006 554,180 743,896
Total current assets   197,317,124 366,297,933 657,765,065
TOTAL ASSETS   13,302,857,317 12,175,436,708 12,826,664,309
EQUITY AND LIABILITIES        
Equity      
Share capital   4,477,462,227 4,476,441,927 4,465,600,020
Share premium reserve   1,073,765,422 1,071,402,772 1,082,244,680
Legal reserve   528,577,084 528,577,084 523,618,803
Other reserves and retained profit   3,099,306,759 3,235,881,664 3,171,055,792
Own shares   (258,957,846) (258,957,472) (288,883,388)
Profit/(loss)   (226,697,618) (152,302,096) 99,165,620
Total equity   8,693,456,028 8,901,043,879 9,052,801,527
Non-current liabilities        
Provisions for employee benefits and other non-current provisions (19) 142,741,416 141,911,588 137,806,991
Non-current debt (20) 413,953,314 1,412,035,429 2,162,892,003
Other non-current liabilities (21) 16,077,521 17,164,505 18,213,851
Deferred tax liabilities (8) 12,195,615 12,195,615 8,144,720
Total non-current liabilities   584,967,866 1,583,307,137 2,327,057,565
Current liabilities        
Provisions for employee benefits and other current provisions (22) 10,677,378 15,251,043 19,379,886
Trade payables (23) 18,977,216 17,301,002 19,397,927
Current debt (24) 3,780,427,507 1,294,073,723 1,075,432,074
Other debt (25) 214,351,322 364,459,924 332,595,330
Total current liabilities   4,024,433,423 1,691,085,692 1,446,805,217
TOTAL EQUITY AND LIABILITIES   13,302,857,317 12,175,436,708 12,826,664,309

(*) Pursuant to Consob Resolution 15519 of 27 July 2006, the effects of related-party transactions on Fiat S.p.A.’s Statement of Financial Position are presented in a specific statement of financial position provided on the following pages and commented on in the note for the relevant line item and in Note 29.

(**) Following application of the amendment to IAS 19 (retrospectively) from 1 January 2013, comparative figures for 2012 have been restated as required by IAS 1. That restatement resulted in a €442,583 reduction in equity at 1 January 2012 and a €1,060,187 reduction at 31 December 2012. Further information is provided in “Accounting standards and amendments adopted from 1 January 2013”.