52. Auditor’s fees for the financial year pursuant to § 314 Section 1 No. 9 of the German Commercial Code (HGB)
KPMG AG Wirtschaftsprüfungsgesellschaft invoiced total professional fees in the amount of €5.1 million for services rendered. €4.3 million of this amount was attributable to professional fees for the audit of the financial statements, €0.2 million to other assurance services and €0.6 million to other services. Only services that are consistent with the task of the auditor of the annual financial statements and consolidated financial statements of METRO AG were provided.
The fees for audit services provided by KPMG AG Wirtschaftsprüfungsgesellschaft relate to the audit of the consolidated financial statements and the annual financial statements of METRO AG, including statutory order extensions. In addition, the fees for the audits of IFRS reporting packages of subsidiaries of METRO AG for inclusion in the METRO consolidated financial statements as well as for the audits of annual financial statements of subsidiaries under commercial law are included here. In addition, the audit-integrated reviews of interim financial statements, project-related audits within the framework of the introduction of new accounting standards and ISAE 3402 audit-related services were performed.
The other assurance services include contracted audits (for example, sales lease agreements, compliance certificates, comfort letters, declaration of completeness of the packaging ordinance), the voluntary audit of the internal audit system according to IDW PS 983, the voluntary audit of the corporate responsibility report according to ISAE 3000 and ISAE 3410 and the business audit of the non-financial statement.
The other services relate to fees for financial due diligences, for auditing support services within the framework of a sales tax compliance management system and auditing support services based on IDW PS 980 in connection with the IT compliance system.