COMPOSITION AND PRINCIPAL CHANGES

As the Company has applied carry over accounting with regard to the acquisition of the Basildon operations, the values contained in the Income Statement and the Statement of the Financial Position include those of the business of Basildon plant starting from the date of its acquisition (May 1, 2014). Therefore, previous year fi gures may not always be comparable to those of the current year.

The Basildon operations have a GBP functional currency. All assets and liabilities of the Basildon operations were therefore translated into euros, which is the functional currency of CNH Industrial N.V. Translation differences resulting from the application of this method are recorded in equity.

  1. Net revenues
  2. Selling, general and administrative costs
  3. Research and development costs
  4. Other operating income/(expenses)
  5. Restructuring expenses
  6. Financial income/(expenses)
  7. Result from investments
  8. Income taxes
  9. Other information by nature
  10. Intangible assets
  11. Property, plant and equipment
  12. Equity investments
  13. Other financial assets
  14. Inventories
  15. Trade receivables
  16. Current financial receivables
  17. Other current receivables
  18. Cash and cash equivalents
  19. Equity
  20. Provisions for employee benefits
  21. Non-current debt
  22. Other provisions
  23. Trade payables
  24. Current debt
  25. Other debt
  26. Guarantees, commitments and contingent liabilities
  27. Audit fees
  28. Board remuneration
  29. Subsequent Events