Mercedes 2006 Annual Report Download - page 152
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136
The accompanying consolidated financial statements (consolidated balance
sheets as of December 31, 2006 and 2005, consolidated statements of income,
cash flows and changes in stockholders’ equity for each of the financial
years 2006, 2005 and 2004 as well as the notes to the consolidated financial
statements) were prepared in accordance with generally accepted accounting
principles in the United States of America (U.S. GAAP). In order to be exempt from
the obligation to prepare consolidated financial statements in accordance
with German law, the consolidated financial statements prepared in accordance
with U.S. GAAP were supplemented with the Group management report
and additional explanations as required by Section 57 and 58 of the EGHGB
(Introductory Law to German Commercial Code). Therefore, the consolidated
financial statements, which have to be filed with the operator of the electronic
version of the Federal Gazette and published in the electronic version of the
Federal Gazette, comply with the Fourth and Seventh Directive of the European
Community. For the interpretation of these directives we relied on Article 2 of
the German Amendment Accounting Standard No. 2 issued by the German
Accounting Standards Committee. The consolidated financial statements and
the Group management report as of December 31, 2006, prepared according
Section 57 and 58 of the EGHGB will be provided to shareholders on request.