Chrysler 2014 Annual Report Download - page 296

294 2014 | ANNUAL REPORT
Independent auditor’s report
Independent Auditor’s Report
To: the shareholders and the audit committee of Fiat Chrysler Automobiles N.V.
Opinion
We have audited the accompanying financial statements 2014 of Fiat Chrysler Automobiles N.V. (the Company),
based in Amsterdam. The financial statements include the consolidated financial statements and the company
financial statements.
In our opinion:
The consolidated financial statements give a true and fair view of the financial position of Fiat Chrysler Automobiles
N.V. as at December 31, 2014, and of its result and its cash flows for 2014 in accordance with International
Financial Reporting Standards as adopted by the European Union (EU-IFRS) and with Part 9 of Book 2 of the Dutch
Civil Code.
The company financial statements give a true and fair view of the financial position of Fiat Chrysler Automobiles N.V.
as at December 31, 2014 and of its result for 2014 in accordance with Part 9 of Book 2 of the Dutch Civil Code.
The consolidated financial statements comprise:
1 the consolidated statement of financial position as at December 31, 2014;
2 the following statements for 2014: consolidated income statement and consolidated statements of comprehensive
income, cash flows and changes in equity; and
3 the notes, comprising a summary of the significant accounting policies and other explanatory information.
The company financial statements comprise:
1 the company balance sheet as at December 31, 2014;
2 the company income statement for 2014; and
3 the notes comprising a summary of the significant accounting policies and other explanatory information.
Basis for Opinion
We conducted our audit in accordance with Dutch law, including the Dutch Standards on Auditing. Our responsibilities
under those standards are further described in the “Our Responsibilities for the Audit of the Financial Statements”
section of our report.
We are independent of Fiat Chrysler Automobiles N.V. in accordance with the “Verordening inzake de
onafhankelijkheid van accountants bij assurance-opdrachten” (ViO) and other relevant independence regulations in the
Netherlands. Furthermore we have complied with the “Verordening gedrags- en beroepsregels accountants” (VGBA).
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.