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G | Further Information | Responsibility Statement | Independent Auditor’s Report
Independent Auditor’s Report.
Report on the Consolidated Financial Statements. We have
audited the accompanying consolidated financial statements
of Daimler AG, Stuttgart and its subsidiaries, which comprise
the consolidated statement of income, the consolidated state-
ment of comprehensive income/loss, the consolidated state-
ment of financial position, the consolidated statement of cash
flows, the consolidated statement of changes in equity and
notes to the consolidated financial statements for the financial
year from January 1 to December 31, 2013.
Executive Board’s Responsibility for the Consolidated
Financial Statements. The executive board of Daimler AG
is responsible for the preparation of these consolidated
financial statements. This responsibility includes preparing
these consolidated financial statements in accordance with
IFRSs as adopted by the EU, and the additional requirements
of German commercial law pursuant to Section 315a (1)
of the German Commercial Code [HGB], to give a true and fair
view of the net assets, financial position and results of ope-
rations of the group in accordance with these requirements.
The executive board is also responsible for the internal
controls that the executive board determines are necessary
to enable the preparation of consolidated financial statements
that are free from material misstatement, whether due to
fraud or error.
Auditor’s Responsibility. Our responsibility is to express
an opinion on these consolidated financial statements based
on our audit. We conducted our audit in accordance with
Section 317 HGB and the German generally accepted standards
for the audit of financial statements promulgated by the
German Institute of Public Auditors [IDW] as well as in supple-
mentary compliance with International Standards on Auditing
(ISA). Accordingly, we are required to comply with ethical require-
ments and plan and perform the audit to obtain reasonable
assurance about whether the consolidated financial statements
are free from material misstatement.
An audit involves performing audit procedures to obtain audit
evidence about the amounts and disclosures in the conso-
lidated financial statements. The selection of audit procedures
depends on the auditor’s professional judgment. This includes
the assessment of the risks of material misstatement of the con-
solidated financial statements, whether due to fraud or error.
In assessing those risks, the auditor considers the internal con-
trol system relevant to the entity’s preparation of the con-
solidated financial statements that give a true and fair view.
The aim of this is to plan and perform audit procedures that
are appropriate in the given circumstances, but not for the pur-
pose of expressing an opinion on the effectiveness of the
Group’s internal control system. An audit also includes evaluating
the appropriateness of accounting policies used and the
reasonableness of accounting estimates made by the executive
board, as well as evaluating the overall presentation of the
consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our audit opinion.
Audit Opinion. Pursuant to Section 322 (3) sentence 1 HGB,
we state that our audit of the consolidated financial statements
has not led to any reservations.
In our opinion, based on the findings of our audit, the con-
solidated financial statements comply in all material respects
with IFRSs as adopted by the EU and the additional require-
ments of German commercial law pursuant to Section 315a (1)
HGB and give a true and fair view of the net assets and finan-
cial position of the Group as at December 31, 2013 as well
as the results of operations for the financial year then ended,
in accordance with these requirements.
Report on the Combined Management Report. We have
audited the accompanying group management report of
Daimler AG, which is combined with the management report
of the company for the financial year from January 1 to
December 31, 2013. The executive board of Daimler AG is
responsible for the preparation of this combined man-
agement report in compliance with the applicable requirements
of German commercial law pursuant to Section 315a (1) HGB.
We conducted our audit in accordance with Section 317 HGB
and the German generally accepted standards for the audit
of financial statements promulgated by the German Institute
of Public Auditors [IDW]. Accordingly, we are required to
plan and perform the audit of the combined management report
to obtain reasonable assurance about whether the combined
management report is consistent with the consolidated financial
statements and the audit findings, and as a whole provides
a suitable view of the Group’s position and suitably presents
the opportunities and risks of future development.
Pursuant to Section 322 (3) sentence 1 HGB, we state
that our audit of the combined management report has
not led to any reservations.
In our opinion, based on the findings of our audit of the
consolidated financial statements and combined management
report, the combined management report is consistent with
the consolidated financial statements, and as a whole provides
a suitable view of the Group’s position and suitably presents
the opportunities and risks of future development.
Stuttgart, February 18, 2014
KPMG AG
Wirtschaftsprüfungsgesellschaft
Becker Meyer
Wirtschaftsprüfer Wirtschaftsprüfer