Chrysler 2015 Annual Report Download - page 33

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2015 | ANNUAL REPORT 33
As the spin-off of Ferrari N.V. was highly probable after the approval was obtained at the extraordinary general meeting
of FCA shareholders and since it was available for immediate distribution, the Ferrari segment met the criteria to be
classified as a disposal group held for distribution to owners on December 3, 2015. As a result, the Group classified
the Ferrari segment as a discontinued operation for the year ended December 31, 2015. The results of Ferrari have
been excluded from the Group’s continuing operations, the after-tax result of Ferrari’s operations are shown as a
single line item within the Consolidated Income Statement for the year ended December 31, 2015 and all prior periods
have been re-presented accordingly. In addition, the assets and liabilities of the Ferrari segment have been classified
as Assets held for distribution and Liabilities held for distribution within the Consolidated Statement of Financial
Position at December 31, 2015, while the assets and liabilities of Ferrari have not been re-classified as such for the
comparative Consolidated Statement of Financial Position at December 31, 2014. Refer to the section —Principal
Activities within the Consolidated Financial Statements included elsewhere in this report for additional detail.