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DTSA-Availability of Annual Financial Statements
Daimler Truck Southern Africa Limited
(Registration number: 2018/300147/06)
(“the Issuer”)
Availability of the Issuer’s Annual Financial Statements
As per the JSE Debt Listings Requirements, the Annual Financial Statements of Daimler Truck
Southern Africa Limited have been made available on the Company’s website:
https://dtsa.daimlertruck.com/annual-financial-statement/#statements
The Company’s audit reports were unqualified.
There has been a restatement of the previous year’s annual consolidated financial statements.
During the finalisation of the Consolidated Financial Statements of Daimler Truck Southern Africa
Limited (“DTSA”) for the year ended 31 December 2022, it was identified that certain material
amounts had been misclassified in the consolidated statement of cash flows for the year ended 31
December 2021.
Details of the restatements:
As a consequence of the identified misclassifications, the comparative consolidated statement of
cash flows for the year ended 31 December 2021 included in the Consolidated Financial Statements
of DTSA for the year ended 31 December 2022 has been restated as follows:
a. To reclassify the consideration paid for DTSA as working capital movements relating to loans and
advances to customers. This consideration was previously reflected under cashflow from financing
activities;
b. To reclassify additions and disposals of leased assets acquired by DTFS as cashflows from
operating leases. These amounts were previously classified as noncashflow items; and
c. To reclassify the acquisition of the operating lease portfolio acquired from MBSA as additions to
operating leased assets acquired under cash (used in)/generated by operations. These amounts
were previously classified as investing activities.
28 April 2023
Debt Sponsor: The Standard Bank of South Africa Limited
debtsponsor@standardbank.co.za
Johannesburg
28 April 2023
Debt Sponsor: The Standard Bank of South Africa Limited
debtsponsor@standardbank.co.za
Date: 28-04-2023 04:07:00
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