Fiat S.p.A. Board of Directors Meeting: 2013 Financial Statements and Calling of the Annual General Meeting

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1 Fiat S.p.A. Board of Directors Meeting: 2013 Financial Statements and Calling of the Annual General Meeting The Board of Directors of Fiat S.p.A. met today in Turin to: approve the 2013 consolidated financial statements for Fiat Group, which confirm trading profit of 3,394 million and net profit of 1,951 million, as announced on 29 January 2014 approve the statutory accounts of Fiat S.p.A., which report a net loss of 227 million for 2013 call a General Meeting of Shareholders in Turin for 31 March 2014 (single call only) to vote on the following: o motion to shareholders for approval of the statutory financial statements at 31 December 2013 and allocation of net result o review of the Company s Compensation Policy and renewal of the existing shareholder authorization for the purchase and disposal of own shares, which expires on 9 October As announced on January 29th, the Fiat Group 2013 consolidated financial statements reported a trading profit of 3,394 million. Net profit (Group and non-controlling interests) totaled 1,951 million and there was net unusual income of approximately 1 billion, including a one-off 1.5 billion positive impact for recognition of net deferred tax assets relating to Chrysler. For 2012, Group trading profit totaled 3,541 million and net profit was 896 million (IAS 19 restated) with net unusual expenses of 244 million. Consolidated equity (Group and non-controlling interests) at 31 December 2013 totaled 12,584 million ( 8,369 million at 31 December 2012, IAS 19 restated). Fiat S.p.A. separate statutory accounts at 31 December 2013 closed with a net loss of 227 million, essentially reflecting financial charges and operating costs. The result from investments was substantially break-even. Equity totaled 8,693 million at 31 December 2013 ( 8,901 million at year-end 2012). The Board voted to present a motion to Shareholders at the Annual General Meeting for allocation of the net loss for 2013 of 226,697,618 to Retained Earnings, bringing the value of the reserve to 1,537,084,936. Shareholders will also be asked to vote on the Fiat S.p.A. Compensation Policy, pursuant to Article 123-ter of Legislative Decree 58/1998, as well as renewal, for a further eighteen months, of the existing authorization to purchase own shares for an amount not to exceed the legal limit of share capital or a maximum value of 1.2 billion, including reserves of 259 million for own shares already held. Should renewal of the Program be approved, the Company would, Fiat S.p.A. Via Nizza 250, Torino Tel , Fax

2 however, have no obligation to buy back shares. The authorization is being requested to ensure the Company the flexibility to pursue any strategic opportunities that may arise for all purposes permitted by law The manager responsible for preparing the Company s financial reports, Richard Palmer, declares, pursuant to Article 154-bis (2) of Legislative Decree 58/98, that the accounting information contained in this press releas e corresponds to the results documented in the books, accounting and other records of the company. Turin, 27 February 2014

3 Fiat S.p.A. Income Statement (figures in ) 2013 Dividends and other income from investments 536,321,603 1,030,495,113 Impairment (losses)/reversals on investments (540,400,000) (962,878,584) Gains/(losses) on disposals 971,532 - Other operating income 82,823,765 77,373,928 Personnel costs (38,682,648) (36,006,594) Other operating costs (72,194,643) (76,259,449) Financial income/(expense) (210,087,105) (216,079,567) PROFIT/(LOSS) BEFORE TAXES (241,247,496) (183,355,153) Income taxes 14,549,878 31,053,057 PROFIT/(LOSS) FROM CONTINUING OPERATIONS (226,697,618) (152,302,096) Profit/(loss) from discontinued operations - - PROFIT/(LOSS) (226,697,618) (152,302,096) (**) Following application of the amendment to IAS 19 (retrospectively) from 1 January 2013, comparative figures for 2012 have bee n restated as required by IAS 1. That restatement resulted in a 47,902 reduction in reported loss for the year attributable to low er personnel costs. Fiat S.p.A. Statement of comprehensive Income ( thousand) (**) PROFIT/(LOSS) (A) (226,698) (152,302) Items that will not be reclassified to Income Statement: Gains/(losses) on remeasurement of defined benefit plans 1,184 (666) Related tax - - Total other comprehensive income/(loss) that will not be reclassified to Income Statement (B1) 1,184 (666) Items that will be reclassified to Income Statement: Gains/(losses) recognized directly in fair value reserve (investments in other companies) 4,406 26,330 Related tax - - Total other comprehensive income/(loss) that will be reclassified to Income Statement (B2) 4,406 26,330 TOTAL OTHER COMPREHENSIVE INCOME, NET OF TAX (B1)+(B2)=(B) 5,590 25,664 TOTAL COMPREHENSIVE INCOME (A)+(B) (221,108) (126,638) (**) Following application of the amendment to IAS 19 (retrospectively) from 1 January 2013, comparative figures for 2012 have been restated as required by IAS 1. That restatement resulted in a 618 thousand increase in other comprehensive loss for the year. 3

4 Fiat S.p.A. Statement of financial position (figures in ) 31 December December 1 January ASSETS Non-current assets Intangible assets 1,605,875 1,645,500 1,744,234 Property, plant and equipment 29,778,105 30,303,585 31,179,614 Investments 13,060,064,740 11,765,015,021 12,122,918,872 Other financial assets 14,028,255 12,109,470 12,966,052 Other non-current assets 63,218 65,199 90,472 Deferred tax assets Total non-current assets 13,105,540,193 11,809,138,775 12,168,899,244 Current assets Inventory Trade receivables 7,214,468 4,756,129 4,862,631 Current financial receivables - 58,280, ,805,524 Other current receivables 188,834, ,707, ,353,014 Cash and cash equivalents 1,268, , ,896 Total current assets 197,317, ,297, ,765,065 TOTAL ASSETS 13,302,857,317 12,175,436,708 12,826,664,309 EQUITY AND LIABILITIES Equity Share capital 4,477,462,227 4,476,441,927 4,465,600,020 Share premium reserve 1,073,765,422 1,071,402,772 1,082,244,680 Legal reserve 528,577, ,577, ,618,803 Other reserves and retained profit 3,099,306,759 3,235,881,664 3,171,055,792 Own shares (258,957,846) (258,957,472) (288,883,388) Profit/(loss) (226,697,618) (152,302,096) 99,165,620 Total equity 8,693,456,028 8,901,043,879 9,052,801,527 Non-current liabilities Provisions for employee benefits and other non-current provisions 142,741, ,911, ,806,991 Non-current debt 413,953,314 1,412,035,429 2,162,892,003 Other non-current liabilities 16,077,521 17,164,505 18,213,851 Deferred tax liabilities 12,195,615 12,195,615 8,144,720 Total non-current liabilities 584,967,866 1,583,307,137 2,327,057,565 Current liabilities Provisions for employee benefits and other current provisions 10,677,378 15,251,043 19,379,886 Trade payables 18,977,216 17,301,002 19,397,927 Current debt 3,780,427,507 1,294,073,723 1,075,432,074 Other debt 214,351, ,459, ,595,330 Total current liabilities 4,024,433,423 1,691,085,692 1,446,805,217 TOTAL EQUITY AND LIABILITIES 13,302,857,317 12,175,436,708 12,826,664,309 (*) Following application of the amendment to IAS 19 (retrospectively) from 1 January 2013, comparative figures for 2012 have been restated as required by IAS 1. That restatement resulted in a 442,583 reduction in equity at 1 January 2012 and a 1,060,187 reduction at 31 December

5 Fiat S.p.A. Statement of Cash Flows ( thousand) 2013 A) CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR B) CASH FROM/(USED IN) OPERATING ACTIVITIES DURING THE YEAR: Profit/(loss) (226,698) (152,302) Amortization and depreciation 2,046 2,004 Non-cash cost of stock option plans and other non-cash items 6,005 8,689 Impairment losses/(reversals) on investments 540, ,878 Fair value adjustment to equity swaps on Fiat and Fiat Industrial shares - (31,640) Losses/(gains) on disposals (971) - Change in provisions for employee benefits and other provisions 548 1,499 Change in deferred taxes - 4,051 Change in working capital (35,736) 3,496 TOTAL 285, ,675 C) CASH FROM/(USED IN) INVESTING ACTIVITIES: Investments relating to: Recapitalization of subsidiaries (1,738,000) (444,000) Acquisitions and capital subscriptions (95,132) (130,852) Reductions in investments relating to: Proceeds from disposals 1,716 - Other (investments)/disposals, net (1,481) (1,030) TOTAL D) CASH FROM/(USED IN) FINANCING ACTIVITIES: (1,832,897) (575,882) Change in current financial assets 58, ,478 Proceeds from non-current debt - 400,000 Repayment of non-current debt (1,000,000) (1,150,000) Change in current debt 2,486, ,329 Increase in share capital 3,383 - Purchases of own shares (1) (34) Sales of own shares - - Dividends paid - (39,756) TOTAL 1,548,017 (222,983) E) NET CHANGE IN CASH AND CASH EQUIVALENTS 714 (190) F) CASH AND CASH EQUIVALENTS AT END OF YEAR 1, (*) Following application of the amendment to IAS 19 (retrospectively) from 1 January 2013, comparative figures for 2012 have been restated, resulting in a 48 thousand reduction in reported loss for the year with a corresponding reduction in Change in provisions f or employee benefits and other provisions. 5

6 Consolidated Income Statement ( million) 2013 Net revenues 86,816 83,957 Cost of sales 74,570 71,701 Selling, general and administrative costs 6,689 6,763 Research and development costs 2,231 1,850 Other income/(expenses) 68 (102) TRADING PROFIT/(LOSS) 3,394 3,541 Result from investments: Share of the profit/(loss) of investees accounted for using the equity method Other income/(expenses) from investments Gains/(losses) on the disposal of investments 8 (91) Restructuring costs Other unusual income/(expenses) (499) (138) EBIT 2,972 3,404 Financial income/(expenses) (1,964) (1,885) PROFIT/(LOSS) BEFORE TAXES 1,008 1,519 Tax (income)/expenses (943) 623 PROFIT/(LOSS) FROM CONTINUING OPERATIONS 1, Profit/(loss) from Discontinued Operations - - PROFIT/(LOSS) 1, PROFIT/(LOSS) ATTRIBUTABLE TO: Owners of the parent Non-controlling interests 1, (in ) BASIC EARNINGS/(LOSS) PER ORDINARY SHARE DILUTED EARNINGS/(LOSS) PER ORDINARY SHARE (*) Following the retrospective application of the amendment to IAS 19 from 1 January 2013, the 2012 comparative amounts were restated as required by IAS 1. Compared to the previously reported figures, Profit for 2012 decreased by 515 million, of which mainly 273 million in Trading Profit/EBIT and 244 million in Financial expenses. 6

7 Consolidated Statement of Comprehensive Income/(Losses) ( million) 2013 PROFIT/(LOSS) (A) 1, Items that will never be reclassified to the Income statement: Gains/(losses) on remeasurements of defined benefit plans 2,678 (1,843) Share of gains/(losses) on remeasurements of defined benefit plans for equity accounted entities (9) 1 Related tax impact Total items that will never be reclassified to the Income statement (B1) 2,908 (1,839) Items that may be reclassified to the Income statement: Gains/(losses) on cash flow hedging instruments Gains/(losses) on available-for-sale financial assets 4 27 Exchange differences on translating foreign operations (708) (270) Share of Other comprehensive income/(losses) for equity accounted entities (100) 21 Related tax impact (27) (24) Total items that may be reclassified to the Income statement (B2) (669) (62) TOTAL OTHER COMPREHENSIVE INCOME/(LOSSES), NET OF TAX (B1)+(B2)=(B) 2,239 (1,901) TOTAL COMPREHENSIVE INCOME/(LOSSES) (A)+(B) 4,190 (1,005) TOTAL COMPREHENSIVE INCOME/(LOSSES) ATTRIBUTABLE TO: Owners of the parent 2,117 (1,062) Non-controlling interests 2, (*) Following the retrospective application of the amendment to IAS 19 from 1 January 2013, the 2012 comparative amounts were restated as required by IAS 1. Compared to the previously reported, Total comprehensive income for 2012 decreased by 2,265 million, of which 515 million arose from lower Profit for 2012 and 1,750 million from a decrease in Total other comprehensive income/(losses). 7

8 Consolidated Statement of financial position ( million) At 31 December 2013 At 31 December At 1 January ASSETS Intangible assets 19,509 19,284 18,200 Goodwill and intangible assets with indefinite useful lives 12,439 12,947 13,213 Other intangible assets 7,070 6,337 4,987 Property, plant and equipment 22,843 22,061 20,785 Investments and other financial assets: 2,260 2,287 2,663 Investments accounted for using the equity method 1,561 1,507 1,582 Other investments and financial assets ,081 Leased assets Defined benefit plan assets Deferred tax assets 2,893 1,738 1,689 Total Non-current assets 47,611 45,464 43,487 Inventories 10,230 9,295 9,123 Trade receivables 2,406 2,702 2,625 Receivables from financing activities 3,671 3,727 3,968 Current tax receivables Other current assets 2,302 2,163 2,088 Current financial assets: Current investments Current securities Other financial assets Cash and cash equivalents 19,439 17,657 17,526 Total Current assets 39,154 36,587 36,488 Assets held for sale TOTAL ASSETS 86,774 82,106 80,041 ( million) At 31 December 2013 At 31 December At 1 January EQUITY AND LIABILITIES Equity: 12,584 8,369 9,711 Equity attributable to owners of the parent 8,326 6,187 7,358 Non-controlling interest 4,258 2,182 2,353 Provisions: 17,360 20,276 18,182 Employee benefits 8,265 11,486 9,584 Other provisions 9,095 8,790 8,598 Debt: 29,902 27,889 26,772 Asset-backed financing Other debt 29,306 27,440 26,062 Other financial liabilities Trade payables 17,235 16,558 16,418 Current tax payables Deferred tax liabilities Other current liabilities 8,943 7,781 7,538 Liabilities held for sale TOTAL EQUITY AND LIABILITIES 86,774 82,106 80,041 (*) Following the retrospective application of the amendment to IAS 19 from 1 January 2013 the comparative figures at 1 January and 31 December 2012 were restated as required by IAS 1. More specifically, the amount of Equity at 31 December 2012 decreased by 4,804 million, of which 2,872 million in Equity attributable to owners of the parent and 1,932 million in Non-controlling interest. 8

9 Consolidated Statement of Cash Flows ( million) A) CASH AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR 17,657 17,526 B) CASH FLOWS FROM/(USED IN) OPERATING ACTIVITIES DURING THE YEAR: Profit/(loss) for the year 1, (*) Amortization and depreciation 4,574 4,134 (Gains)/losses on disposal of: Property, plant and equipment and intangible assets Investments (8) 91 Other non-cash items (*) Dividends received Change in provisions Change in deferred taxes (1,578) (72) Change in items due to buy-back commitments 92 (51) Change in operating lease items 1 (10) Change in working capital 1, TOTAL 7,589 6,444 C) CASH FLOWS FROM/(USED IN) INVESTING ACTIVITIES: Investments in: Property, plant and equipment and intangible assets (7,440) (7,534) Investments in consolidated subsidiaries (19) - Other investments (212) (24) Proceeds from the sale of: Property, plant and equipment and intangible assets Other investments 5 21 Net change in receivables from financing activities (449) (24) Change in current securities (10) (64) Other changes (4) (30) TOTAL (8,086) (7,537) D) CASH FLOWS FROM/(USED IN) FINANCING ACTIVITIES: New issuance of bonds 2,866 2,535 Repayment of bonds (1,000) (1,450) Issuance of other medium-term borrowings 3,188 1,925 Repayment of other medium-term borrowings (2,549) (1,528) Net change in other financial payables and other financial assets/liabilities Increase in share capital 4 22 Dividends paid (1) (58) Distribution for tax withholding obligations on behalf of non-controlling interests ( NCI ) (6) - TOTAL 3,188 1,643 Translation exchange differences (909) (419) E) TOTAL CHANGE IN CASH AND CASH EQUIVALENTS 1, F) CASH AND CASH EQUIVALENTS AT END OF THE YEAR 19,439 17,657 (*) Following the retrospective application of the amendment to IAS 19 from 1 January 2013, the 2012 comparative amounts for Profit decreased by 515 million with a corresponding increase in Other non-cash items. 9

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