We have included the interim group management report and the condensed consolidated interim financial statements of KION GROUP AG in this interim report. KION GROUP AG owns all the shares in KION Holding 2 GmbH, which in turn is the sole shareholder of KION Material Handling GmbH. KION Material Handling GmbH acts as our management holding company.

This interim report should be read in conjunction with the 2012 group management report and consolidated financial statements of KION Holding 1 GmbH (since renamed KION GROUP AG), which are available on our website. The information in this interim report comprises updates and additions to the 2012 group management report and consolidated financial statements.

The condensed consolidated interim financial statements of KION GROUP AG included in this interim report for the applicable period ended 30 September 2013 have been prepared in line with International Accounting Standard (IAS) 34 ‘Interim Financial Reporting’ and other International Financial Reporting Standards (IFRSs) as adopted by the European Union in accordance with Regulation (EC) No. 1606 / 2002 of the European Parliament and of the Council concerning the application of international accounting standards for interim financial statements. The financial information and financial statements in this report are disclosed in euros (€). Certain numbers in this interim report have been rounded up or down. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals shown as well as between the numbers in the tables and the numbers given in the corresponding analyses in the text of the interim report. All percentage changes and key figures were calculated using the underlying data in thousands of euros (€ thousand).

This interim report contains information, data and forecasts concerning our markets and our competitive position. We have not verified the accuracy of the data and forecasts contained in this interim report that were taken from industry publications, publicly available documents of our competitors or other external sources. We believe that the information, data and forecasts in this interim report provide adequate estimates of the size of our markets and essentially provide a true and fair reflection of our competitive position in these markets. However, our internal estimates have not been verified by external experts. We cannot guarantee that a third party applying different methods of collecting, evaluating and calculating market information and data would obtain the same results. In addition, our competitors may define our and their markets differently to how we define them.

This interim report contains forward-looking statements that are subject to various risks and uncertainties. Certain factors may cause actual results to differ substantially from the results implied in these forward-looking statements. Such factors include, but are not limited to, changes in business conditions, economic conditions and the competitive situation, regulatory reforms, exchange rate fluctuations, uncertainties surrounding legal disputes and investigations and the availability of funds. These and other risks and uncertainties are set forth in the 2012 group management report, and an update has been provided in the section ‘Opportunity and risk report’ in this interim report. However, other factors could also have an adverse effect on our results.

The information in this interim report is given as of the date of the report. KION GROUP AG does not undertake to update the information contained in this interim report.

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