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Sheryl Gallagher
5 years ago
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2 ABABC Responsibility Statement... 3 Management Report... 4 Independent Auditors Report... 8 Statement of Comprehensive Income... 9 Statement of Financial Position Statement of Changes in Equity Statement of Cash Flows Notes to the financial statements Reporting entity Basis of preparation Summary of significant accounting policies Other financial expense, net Income taxes Loans and receivables from related parties Other financial assets Equity Notes and bonds payable Commercial paper Financial liabilities to banks Payables to related parties Other financial liabilities Financial instruments Risk management Related party relationships Capital management... 29

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8 KPMG LLP 345 Park Avenue New York, NY Independent Auditors Report The Board of Directors Daimler Canada Finance Inc.: We have audited the accompanying financial statements of Daimler Canada Finance Inc., which comprise the statements of financial position as of December 31, 2014 and 2013, and the related statements of comprehensive income, changes in equity, and cash flows for the years then ended, and the related notes to the financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Daimler Canada Finance Inc. as of December 31, 2014 and 2013, and the results of its operations and its cash flows for the years then ended in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board. New York, New York April 29, 2015 KPMG LLP is a Delaware limited liability partnership, the U.S. member firm of KPMG International Cooperative ( KPMG International ), a Swiss entity.

Responsibility Statement... 3 Management Report Statement of Comprehensive Income... 9 Statement of Financial Position...

Responsibility Statement... 3 Management Report... 4... 8 Statement of Comprehensive Income... 9 Statement of Financial Position... 10 Statement of Changes in Equity... 11 Statement of Cash Flows... 12