Chrysler 2005 Annual Report Download - page 253

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252 Fiat S.p.A. Financial Statements at December 31, 2005 - N otes to the Financial Statements
03 Fiat S.p.A.
Tax status on equity reserves and other reserves Presidential Decree N o. 917 of December 22, 1986
Total amount of Total amount of
equity reserves and equity reserves and
other reserves which other reserves which
would be included would not be included
in the Companys Total amount in the stockholders
taxable income in the of other earnings taxable income in the
event of distribution reserves event of distribution Total
Description (in euros) (in euros) (in euros) (in euros)
Additional paid-in capital 1,540,854,410 1,540,854,410
Revaluation reserve under
Law N o. 413 of D ec. 30, 1991 22,590,857 22,590,857
Legal reserve 352,292,766 32,898,413 61,370,583 446,561,762
Treasury stock valuation reserve 27,709,936 27,709,936
O ther reserves
Extraordinary reserve 334,634 334,634
374,883,623 60,942,983 1,602,224,993 2,038,051,599
In accordance with specific resolutions of the Stockholders Meeting, the following reserves
were transferred to capital stock:
Reserve under Art. 34 of Law N o. 576 of 12/2/75 453,070,328
Revaluation reserve under Law N o. 576 of 12/2/75 97,675,103
Revaluation reserve under Law N o. 72 of 3/19/83 266,350,533
which in the event of distribution would be included
in the Companys taxable income, and:
Revaluation reserve under Law N o. 74 of 2/11/52 20,052,596
Extraordinary reserve 953,046