Reviewed financial statements
We have reviewed the accompanying consolidated interim financial statements of Kia Motors Corporation and
its subsidiaries (the “Company”), which comprise the consolidated interim statement of financial position as
of June 30, 2015, the consolidated interim statements of income and comprehensive income for the
three-month and six-month periods ended June 30, 2015 and 2014, the consolidated interim statements of
changes in equity and cash flows for the six-month periods ended June 30, 2015 and 2014 and notes,
comprising a summary of significant accounting policies and other explanatory information.
Management’s responsibility
Management is responsible for the preparation and fair presentation of these consolidated interim financial
statements in accordance with Korean International Financial Reporting Standards (“K-IFRS”) No.1034 Interim
Financial Reporting, and for such internal control as management determines is necessary to enable the
preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ review responsibility
Our responsibility is to issue a report on these consolidated interim financial statements based on our
reviews.
We conducted our reviews in accordance with the Review Standards for Quarterly and Semiannual Financial
Statements established by the Securities and Futures Commission of the Republic of Korea. A review of
interim financial information consists of making inquiries, primarily of persons responsible for financial and
accounting matters, and applying analytical and other review procedures. A review is substantially less in
scope than an audit conducted in accordance with Korean Standards on Auditing and consequently does not
enable us to obtain assurance that we would become aware of all significant matters that might be identified
in an audit. Accordingly, we do not express an audit opinion.
Conclusion
Based on our reviews, nothing has come to our attention that causes us to believe that the accompanying
consolidated interim financial statements referred to above are not prepared, in all material respects, in
accordance with K-IFRS No.1034 Interim Financial Reporting.