现代汽车Hyundai Motor Company（HYMTF）2023年度合并财报「OTC」（英文版）（110页）.pdf

1、HYUNDAI MOTOR COMPANYAND ITS SUBSIDIARIESCONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDEDDECEMBER 31,2023 ATTACHMENT:INDEPENDENT AUDITORS REPORT HYUNDAI MOTOR COMPANY AND ITS SUBSIDIARIES Contents INDEPENDENT AUDITORS REPORT-1 CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED STATEMENTS OF FINANCIA

2、L POSITION-6 CONSOLIDATED STATEMENTS OF INCOME-8 CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME-9 CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY-10 CONSOLIDATED STATEMENTS OF CASH FLOWS-12 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS-14 INDEPENDENT AUDITORS AUDIT OPINION ON INTERNAL CONTROL OVER FI

3、NANCIAL REPORTING-104 Independent auditors report(English Translation of a Report Originally Issued in Korean)The Shareholders and the Board of Directors Hyundai Motor Company Opinion We have audited the accompanying consolidated financial statements of Hyundai Motor Company and its subsidiaries(col

4、lectively referred to as the“Group”),which comprise the consolidated statements of financial position as of December 31,2023,and the consolidated statements of income,the consolidated statements of comprehensive income,consolidated statements of changes in equity and consolidated statements of cash

5、flows for the year ended December 31,2023,and the notes to the financial statements,including a summary of material accounting policy information.In our opinion,the consolidated financial statements present fairly,in all material respects,the consolidated financial position of the Group as of Decemb

6、er 31,2023,and its consolidated financial performance and its consolidated cash flows for the year ended December 31,2023,in accordance with International Financial Reporting Standards as adopted by the Republic of Korea(“KIFRS”).We have audited the Groups internal control over financial reporting a