Chrysler 2005 Annual Report Download - page 153

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152 Appendix 1 Transition to International Financial Reporting Standards (IFRS)
02 Fiat Group
Property, plant and equipment
Reclassifications
(in millions of euros) At January 1, 2004 At December 31, 2004
to Leased assets - change in balance sheet format (914) (828)
to Investment property - change in balance sheet format (31) (46)
(945)(874)
Adjustments
(in millions of euros) At January 1, 2004 At December 31, 2004
Revenue recognition - sales with a buy-back commitment D1,001 1,106
Revenue recognition - other - real estate transactions E80 49
Scope of consolidation F93 90
Property, plant and equipment - elimination of revaluations G(242) (236)
Property, plant and equipment - elimination of depreciation of land G85 89
Impairment of assets I(168) (244)
O ther adjustments (32) (80)
817 774
Investment property
Reclassifications
(in millions of euros) At January 1, 2004 At December 31, 2004
from Property, plant and equipment - change in balance sheet format 31 46
31 46
Investment and other financial assets
Reclassifications
(in millions of euros) At January 1, 2004 At December 31, 2004
from Financial assets not held as fixed assets - change in balance sheet format 56 58
from Treasury stock - change in balance sheet format 32 26
from Financial receivables held as fixed assets - change in balance sheet format 29 19
from O ther provisions - investments provision (47) (17)
70 86
Adjustments
(in millions of euros) At January 1, 2004 At December 31, 2004
Revenue recognition - other E292 342
Scope of consolidation F(327) (180)
Recognition and measurement of derivatives - fair value
measurement of investments and securities M55 160
Treasury stock N(32) (26)
Adjustments to the valuation of investments in associates P(152) (135)
O ther adjustments 43 (1)
(121)160