现代汽车Hyundai Motor Company（HYMTF）2025年度合并财报「OTC」（英文版）（106页）.pdf

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1、HYUNDAI MOTOR COMPANYAND ITS SUBSIDIARIESCONSOLIDATED FINANCIAL STATEMENTSFOR EACH OF THE TWO YEARS IN THE PERIOD ENDEDDECEMBER 31,2025ATTACHMENT:INDEPENDENT AUDITORS REPORTHYUNDAI MOTOR COMPANY AND ITS SUBSIDIARIES Contents INDEPENDENT AUDITORS REPORT CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED

2、STATEMENTS OF FINANCIAL POSITION-1 CONSOLIDATED STATEMENTS OF INCOME-3 CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME-4 CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY-5 CONSOLIDATED STATEMENTS OF CASH FLOWS-7 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS-9 AUDIT OPINION ON INTERNAL CONTROL OVER FINA

3、NCIAL REPORTING FOR CONSOLIDATION PURPOSES INDEPENDENT AUDITORS REPORT ON INTERNAL CONTROL OVER FINANICAL REPORTING FOR CONSOLIDATION PURPOSES ICFR OPERATING STATUS REPORT FOR CONSOLIDATION PURPOSES BY CEO Independent auditors report(English translation of a report originally issued in Korean)The Sh

4、areholders and Board of Directors Hyundai Motor Company Opinion We have audited the consolidated financial statements of Hyundai Motor Company and its subsidiaries(collectively referred to as the“Group”),which comprise the consolidated statements of financial position as of December 31,2025 and 2024

5、,and the consolidated statements of income,consolidated statements of comprehensive income,consolidated statements of changes in equity and consolidated statements of cash flows for each of the two years in the period ended December 31,2025,and the notes to the consolidated financial statements,incl

6、uding material accounting policy information.In our opinion,the accompanying consolidated financial statements present fairly,in all material respects,the consolidated financial position of the Group as of December 31,2025 and 2024,and its consolidated financial performance and its consolidated cash