Chrysler 2006 Annual Report Download - page 155

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Appendix Transition of the Parent Company Fiat S.p.A. to International Financial Reporting Standards (IFRS) 307Appendix Transition of the Parent Company Fiat S.p.A. to International Financial Reporting Standards (IFRS)306
Deferred tax assets
Reclassifications
(in millions of euros) At January 1, 2005 At December 31, 2005
from “Deferred tax assets” for changes in the format of the Balance Sheet 277 –
277 –
Other non-current assets
Reclassifications
(in millions of euros) At January 1, 2005 At December 31, 2005
from “Other current receivables” for changes in the format of the Balance
Sheet (reclassification of non-current balances) 25
25
Inventories
Reclassifications
(in millions of euros) At January 1, 2005 At December 31, 2005
from “Advances” as a reduction of amounts received A(7,321) (8,635)
(7,321) (8,635)
Adjustments
(in millions of euros) At January 1, 2005 At December 31, 2005
Measurement of contract work in progress using the percentage of completion method A176 204
176 204
Trade receivables
Reclassifications
(in millions of euros) At January 1, 2005 At December 31, 2005
from “Property, plant and equipment” for minor adjustments and reclassifications 1 1
from “Receivables from subsidiaries” for changes in the format of the Balance Sheet 57
68
Current financial receivables
Reclassifications
(in millions of euros) At January 1, 2005 At December 31, 2005
from “Accrued income and prepaid expenses” for changes in the format of the
Balance Sheet (interest component) 29
29
Adjustments
(in millions of euros) At January 1, 2005 At December 31, 2005
Measurement of derivative financial instruments E–8
–8
Other current receivables
Reclassifications
(in millions of euros) At January 1, 2005 At December 31, 2005
from “Receivables from subsidiaries” for changes in the format of the Balance Sheet 20 106
to “Other non-current assets” for changes in the format of the Balance Sheet
(reclassification of balance of non-current tax receivables) (2) (5)
from “Accrued income and prepaid expenses” for changes in the format of the Balance Sheet 7 13
from “Taxes receivable” for changes in the format of the Balance Sheet 289 103
to “Current financial receivables” for changes in the format of the Balance Sheet
(interest components of accruals and deferrals) (2) (9)
312 208
Adjustments
(in millions of euros) At January 1, 2005 At December 31, 2005
Sales of receivables L359 557
359 557
Provisions for employee benefits and other non-current provisions
Reclassifications
(in millions of euros) At January 1, 2005 At December 31, 2005
from “Employee severance indemnities” for changes in the format of the Balance Sheet 12 12
from “Other provisions” for changes in the format of the Balance Sheet 24 –
36 12
Adjustments
(in millions of euros) At January 1, 2005 At December 31, 2005
Employee benefits B(3) (5)
(3) (5)
Non-current debt
Adjustments
(in millions of euros) At January 1, 2005 At December 31, 2005
Recognition of financial guarantee contracts M75
7 5
Other non-current liabilities
Reclassifications
(in millions of euros) At January 1, 2005 At December 31, 2005
to “Other payables” for changes in the format of the Balance Sheet (reclassification
of non-current balances) 13 17
13 17