International Finance and Accounting Handbook

13.9 CORPORATE GOVERNANCE DISCLOSURES 13 • 27

THE FIAT GROUP

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

at December 31, 2001, 2000 and 1999

(iii) Changes in U.S. GAAP stockholders’ equity for the years ended December 31, 2001,
2000 and 1999
Accumulated other comprehensive income (loss)
Additional Retained Cumulative Available Derivative Minimum
Capital paid-in earnings translation for sale financial pension Treasury
stock capital and reserves adjustment securities instruments liability stock Total
(in millions of euros)
Balance at

January 1, 1998.. 2,844____ __2,619 __7,809 __ (^346) __ (^212) __— __(17) __(124) __13,689
Net income..... — — 31 — — — — — 31
Other
comprehensive
income (loss).... — — — (82) (109) — 17 — (174)
Total
comprehensive
income........ (143)
Changes in
treasury stock... — — — — — — — 97 97
Dividends...... — — (350) — — — — — (350)
Other......... (91) — 121 — — — — — 30
Balance at
December 31,
1999.......... 2,753____ __2,619 __7,611 __ (^264) __ (^103) __— __— __(27) __13,323
Net income..... — — 880 — — — — — 880
Other
comprehensive
income (loss).... — — — 125 (316) — 1 — (190)
Total
comprehensive
income........ 690
Changes in
treasury stock... — — — — — — — (23) (23)
Dividends...... — — (352) — — — — — (352)
Other — — (124) — — — — — (124)
Balance at
December 31,
2000.......... 2,753____ __2,619 __8,015 __ (^389) __(213) __— __ (^1) __(50) __13,514
Net income..... — — (837) — — — — — (837)
Other
comprehensive
income (loss).... — — — (367) (143) (192) (111) — ___(813)
Total
comprehensive
income........ — (1,650)
Changes in
treasury stock... — — — — — — — (232) (232)
Dividends...... — — (352) — — — — — (352)
Other......... — — (57) — — — — — (57)
Balance at
December 31,
2001.......... 2,753____ __2,619 __6,769 __ (^22) __(356) __(192) __(110) __(282) __11,223
Exhibit 13.13. (continued)