Chrysler 2013 Annual Report Download - page 328

327
Fiat S.p.A. Statutory
Financial Statements
at 31 December 2013
31 December 2012
Counterparty
(€ thousand)
Other
fin.
assets
Trade
recs.
Current
financial
receivables
Other
current
recs.
Non-
current
employee
provisions
Non-
current
debt
Other non-
current
liabilities
Trade
pays.
Current
debt
Other
debt
Chrysler Group LLC - 379 - - - - - 1,311 - -
Ferrari S.p.A. - 159 - - - - - 5 - -
Fiat Group Automobiles S.p.A. - 724 - - - - - 180 - 6
Fiat Finance S.p.A. - - 58,281 - - 1,400,000 - - 1,266,774 -
Fiat Group Marketing & C.C.
S.p.A. - - - - - - - 1,683 - -
Fiat Servizi per l’Industria
S.c.p.A. - - - - - - - 667 - -
Fiat Service S.p.A. - - - - - - - 267 - -
Fiat I.T.E.M. S.p.A. - - - - - - - 139 - -
Fiat Partecipazioni S.p.A. - 2 - - - - - 1,379 - -
Leasys S.p.A. - - - - - - - 302 - -
Maserati S.p.A. - 161 - - - - - - - -
Sirio S.c.p.A. - - - - - - - 124 - -
Other Group companies - 151 - - - - - 467 - -
IRES tax consolidation - - - 134,652 - - - - - 137,891
VAT consolidation - - - - - - - - 205,989
Financial guarantees 12,035 - - - - 12,035 - - - -
Total Group companies 12,035 1,576 58,281 134,652 - 1,412,035 - 6,524 1,266,774 343,886
Other related parties - 409 - 1,566 126,173 - - 284 - 6,744
Total Group companies
and other related parties 12,035 1,985 58,281 136,218 126,173 1,412,035 - 6,808 1,266,774 350,630
Total 12,109 4,756 58,281 302,707 140,851 1,412,035 17,165 17,301 1,294,074 364,460
% of total line item 99% 42% 100% 45% 90% 100% 0% 39% 98% 96%
Items arising from the domestic tax consolidation (see Notes 16 and 25) and the consolidated VAT settlement (see Note 25) are not reported in
the above tables, as they do not represent actual commercial transactions between Group companies but relate only to the financial treatment
provided under the Italian tax code for relationships between Italian Group companies and the tax authorities. Similarly, balances relating to
financial guarantees (offsetting assets and liabilities) are not broken down by counterparty, as they only represent the present value of estimated
fees to be earned in future years and are considered not material (see Notes 12 and 20). Details of the most significant transactions between
Fiat S.p.A. and Group companies summarized in the above tables are as follows:
services provided by Fiat S.p.A. and management personnel at various Group companies (Fiat Group Automobiles S.p.A., Magneti
Marelli S.p.A., Ferrari S.p.A., Maserati S.p.A., Comau S.p.A., Teksid S.p.A., Fiat Services S.p.A. and other minor companies)
lease of property or office space (to Fiat Finance S.p.A., Fiat Group Marketing & Corporate Communication S.p.A., Fiat Partecipazioni S.p.A.,
Fiat I.T.E.M. S.p.A. and other minor companies) and the recovery of directors’ fees and expenses