Tipos de MDI

In another meeting in February 2014 the Audit Committee reviewed and discussed in detail the annual company financial statements, the annual consolidated financial statements and the combined management report for Daimler AG and the Daimler Group for the year 2013, each of which had been issued with an unqualified audit opinion by the external auditors, as well as the proposal on the appropriation of profits. Following an intensive review and discussion, the Audit Committee recommended that the Supervisory Board approve the annual financial statements and the combined management report, and on this basis adopt the recommendation of the Board of Management to pay a dividend of €2.25 per share entitled to a dividend. Furthermore, the Audit Committee approved the Report of the Audit Committee for the year 2013. Also in this meeting, the Audit Committee discussed the report on the fees paid to the external auditors in the year 2013 for auditing and non-auditing services. The Audit Committee also decided to recommend to the Supervisory Board, and subsequently to the Annual Shareholders’ Meeting, that KPMG be engaged to conduct the annual external audit and the external auditors’ review of interim financial reports for financial year 2014; the results of the independence review and the discussion of the quality of the external audit were taken into consideration. Subject to the outcome of voting by the Annual Shareholders’ Meeting, the Committee also discussed the proposal for the fees to be agreed upon with the external auditors for financial year 2014. Finally, the Audit Committee dealt with the draft agenda for the 2014 Annual Shareholders’ Meeting and with the annual audit plan of the Internal Auditing department for the year 2014.

In the meetings during 2014 relating to the quarterly results, the Audit Committee discussed the interim financial reports before their publication with the Board of Management and with the external auditors engaged to carry out the auditors’ review of interim financial statements. Each quarter, the Committee also dealt with notifications concerning possible violations of rules submitted by employees and third parties confidentially and if desired anonymously (if compatible with local data-protection law) to the Company’s own whistle blower system, the BPO (Business Practices Office), which then processed them. In addition, the Committee received reports from the Group Compliance, Legal and Corporate Audit departments.

In its meeting in early June 2014, the Audit Committee discussed the Group’s internal control and risk management system, and dealt in particular with its changes and further develop- ment. As well as the area of financial reporting, the internal control system also includes the functions of internal auditing and compliance management. Furthermore, the Committee received a report on the non-auditing services provided by the external auditors. In this meeting, the important audit issues for the external audit of the reporting period and the framework of approval for engaging the external auditors to provide non- audit services were also determined. In addition, this meeting was used to analyze the external audit for the year 2013. Also in the meeting in June 2013, the Audit Committee dealt with new developments in accounting and financial reporting and other audit-relevant areas. Furthermore, the Committee was informed in detail about the Group’s legal system and legal risk reporting, and received a report on the current status of financial market regulation and its impact on Group Treasury.

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Also in this meeting, the Audit Committee discussed the report on the fees paid to the external auditors in the year 2014 for auditing and non­auditing services. Taking into consideration the results of the independence review, the Audit Committee decided to recommend to the Supervisory Board, and subse­ quently to the Annual Shareholders’ Meeting, that KPMG be engaged to conduct the annual external audit and the external auditors’ review of interim financial reports for financial year 2015. Amongst other things, the Audit Committee based this recommendation on the very good results of the analysis of the quality of the external audit of financial year 2013 carried out by the Audit Committee in May 2014. Subject to the election of the proposed external auditors by the Annual Shareholders’ Meeting, the Committee approved the fees to be agreed upon with the external auditors for the year 2015. Finally, within the framework of its responsibility, the Audit Committee dealt with the draft agenda for the 2015 Annual Shareholders’ Meeting and the annual audit plan for 2015 of the Internal Auditing department.

As in previous years, the Audit Committee once again conducted a self­evaluation of its own activities in 2014. The positive results of this efficiency review were presented and discussed in the meeting in mid­February 2015. This did not result in any need for action with regard to the Committee’s tasks, or with regard to the content, frequency or procedure of its meetings. Stuttgart, February 2015

The Audit Committee

Dr. Clemens Börsig Chairman

In the meeting held in July 2014, the Audit Committee received the annual report from the Group’s Data Protection Officer and was informed about the main topics and current developments in the field of data protection. In its meeting in October 2014, the Committee dealt with a report on the implementation of the EU Audit Directive and after discussing a proposal by the Board of Management on that subject, made a recommendation to the Supervisory Board to restructure the real­estate portfolio in Germany.

In a meeting in early February 2015, the Audit Committee dealt with the preliminary figures of the annual company financial statements and the annual consolidated financial statements for the year 2014, as well as with the proposal on the appro­ priation of profits made by the Board of Management. The preliminary key figures and the proposal on the appropriation of profits were published at the Annual Press Conference on February 5, 2015.

In another meeting in mid­February 2015, the Audit Committee dealt with the annual company financial statements, the annual consolidated financial statements and the combined manage­ ment report for Daimler AG and the Daimler Group for the year 2014, which had been issued with an unqualified audit opinion by the external auditors, as well as with the proposal on the appropriation of profit; thereby the external auditors reported on the results of their audit and were available to answer supplementary questions and to provide additional information. The audit reports on the company and consolidated financial statements and on the internal control system (ICS), the report on the risk management system for the year 2014, the Annual Report 2014 and important issues related to financial reporting were discussed with the external auditors. Following an inten­ sive review and discussion, the Audit Committee recommended that the Supervisory Board approve the annual financial state­ ments and the combined management report, and on this basis as before adopt the recommendation of the Board of Manage­ ment to pay a dividend of €2.45 per share entitled to a dividend. Furthermore, the Audit Committee approved the Report of the Audit Committee for the year 2014.

In 2013, we rolled out a new course of web-based training for more than 100,000 employees that clearly communicates our principles of behavior and our shared understanding of values. Just under 40,000 additional employees from various levels of the hierarchy completed a comprehensive web- based training program on integrity, compliance and legal issues in 2014.

Managers as a role model. Our Integrity Code also defines the expectations that Daimler has of its managers. Due to their role of setting an example, they have a special responsibility for the culture of integrity at Daimler. All manager-training semi- nars also include modules that address the topic of integrity. In addition, integrity and compliance are important criteria in the annual target agreements and in assessing the target achieve- ment of our managers.

External perspective through the Advisory Board. The Advisory Board for Integrity and Corporate Responsibility that we established in September 2012 with external experts from various fields accompanies the integrity process at Daimler with a constructively critical approach. In 2014, the Board once again met three times to exchange information and opinions on current topics with representatives of the Company.

An expert dialogue that extends beyond Daimler. In 2014, we held two specialist conferences in order to promote a dialogue with society on key issues related to integrity. First, various stakeholder groups attended the “Automobile on the Data Highway” conference organized by the Corporate Data Protection department. At the conference, guests from the worlds of business and industry, science, politics and public administration, as well as representatives of various media companies and associations, discussed the various aspects of data protection with speakers and other representatives from Daimler. The participants all agreed that this dialogue should be continued. At the “Responsible Sponsorship” conference, experts from business and industry, the political realm, the scientific community and the world of sports spoke with special- ists from Daimler about integrity in sponsorship.

Many of the participants at these conferences asked us about our experience with issues related to compliance. For this reason, we decided to offer a practical seminar on compliance – the Daimler Compliance Academy. The first seminar took place in April 2014 in Germany.