Chrysler 2010 Annual Report Download - page 376

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375
3. In our opinion, the consolidated financial statements of the Fiat Group as of and for the year ended 31 December, 2010
comply with International Financial Reporting Standards as adopted by the European Union and the requirements of national
regulations issued pursuant to art. 9 of Italian Legislative Decree n. 38/2005; accordingly, they give a true and fair view of the
financial position, of the results of operations and of the cash flows of the Fiat Group for the year then ended.
4. The Directors of Fiat S.p.A. are responsible for the preparation of the report on operations and the annual report on
Corporate Governance in accordance with the applicable laws and regulations. Our responsibility is to express an opinion on
the consistency of the report on operations and of the information reported in compliance with art. 123-bis of Italian Legislative
Decree n. 58/1998, paragraph 1, letters c), d), f), l), m) and paragraph 2, letter b) in the annual report on Corporate Governance,
with the consolidated financial statements, as required by law. For this purpose, we have performed the procedures required
under Auditing Standard n. 001 issued by the Italian Accounting Profession (CNDCEC) and recommended by CONSOB.
In our opinion, the report on operations and the information reported in compliance with art. 123-bis of Italian Legislative Decree
n. 58/1998 paragraph 1, letters c), d), f), l), m) and paragraph 2, letter b) included in the annual report on Corporate Governance
are consistent with the consolidated financial statements of the Fiat Group as of and for the year ended 31 December, 2010.
DELOITTE & TOUCHE S.p.A.
/s/ Colin Johnston
Colin Johnston
Partner
Turin, Italy 21 February 2011
This report has been translated into the English language solely for the convenience of international readers.