53. Auditor’s fees for the financial year pursuant to § 314 Section 1 No. 9 of the German Commercial Code (HGB)
The auditor KPMG AG Wirtschaftsprüfungsgesellschaft invoiced total professional fees in the amount of €4.0 million for services rendered. €3.7 million of this amount was attributable to professional fees for the audit of the financial statements, €0.2 million to other assurance services and €0.1 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. Moreover, audit-integrated reviews of interim financial statements, audit-related services pursuant to ISAE 3402 and services linked to the enforcement process were performed.
Other assurance services relate to agreed audit procedures (for example, compliance certificates and declarations of completeness in accordance with the German Packaging Ordinance), as well as the business audit of the risk management system, the internal control system and the business audit of the summarised non-financial statement and the Corporate Responsibility Report.
Other services relate to auditing support services as part of a VAT compliance management system as well as fees for financial due diligence and consulting services, such as in connection with introduction of an archiving system.