Chrysler 2005 Annual Report Download - page 80

79
Fiat Group Consolidated Financial Statements at December 31, 2005
Statement of Changes in Stockholders’ Equity
Income (expense)
recognised
Capital Treasury Capital Revenue directly Minority
(in millions of euros) stock stock reserves reserves in equity interest To t a l
Balances at January 1, 2004 4,918 (32)279 714 31 650 6,560
Cover of Fiat S.p.A. fiscal 2003 loss by Additional
paid-in capital and Legal reserve – – (279) 279 – – –
Dividends – – – – – (19) (19)
Capital increase – – – – – 16 16
N et change in income (expenses) recognised directly in equity – – – – (4) (9) (13)
O ther changes – 6 – 26 – (69) (37)
N et profit (loss) – – – (1,634) – 55 (1,579)
Balances at December 31, 2004 4,918 (26)–(615)27 624 4,928
Capital increase from extinguishment of Mandatory
Convertible Facility 1,459 – 682 – – – 2,141
Dividends – – – – – (29) (29)
Changes in reserve for share based payments – – – 12 – – 12
N et change in income (expenses) recognised directly in equity – – – – 884 38 922
O ther changes – (2) – 11 – 10 19
N et profit (loss) – – – 1,331 – 89 1,420
Balances at December 31, 2005 6,377 (28)682 739 911 732 9,413
Consolidated Statement of Recognised Income and Expense
(in millions of euros) 2005 2004
Gains (losses) recognised directly in the cash flow hedge reserve 325
Gains (losses) recognised directly in reserve for fair value measurement of available-for-sale financial assets 61 46
Exchange gains (losses) on the translation of foreign operations 861 (70)
Gains (losses) recognised directly in equity by the Group 925 1
Transfers from cash flow hedge reserve (41)(5)
Group interest in net result 1,331 (1,634)
Recognised income (expense) of the Group 2,215 (1,638)