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Lilium N.V. – ‘F-1’ on 6/14/22 – ‘EX-23.4’

On:  Tuesday, 6/14/22, at 4:52pm ET   ·   Accession #:  1104659-22-71040   ·   File #:  333-265592

Previous ‘F-1’:  ‘F-1/A’ on 10/25/21   ·   Latest ‘F-1’:  This Filing   ·   8 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 6/14/22  Lilium N.V.                       F-1                  167:21M                                    Toppan Merrill/FA

Registration Statement by a Foreign Issuer   —   Form F-1

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: F-1         Registration Statement by a Foreign Issuer          HTML   3.07M 
 2: EX-5.1      Opinion of Counsel re: Legality                     HTML     83K 
 3: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     48K 
 4: EX-8.2      Opinion of Counsel re: Tax Matters                  HTML     55K 
 5: EX-8.3      Opinion of Counsel re: Tax Matters                  HTML     56K 
 6: EX-23.4     Consent of Expert or Counsel                        HTML     42K 
 7: EX-FILING FEES  Filing Fees                                     HTML     47K 
13: R1          Document and Entity Information                     HTML     52K 
14: R2          Consolidated Statements of Operations and Other     HTML    114K 
                Comprehensive Income (Loss)                                      
15: R3          Consolidated Statement of Financial Position        HTML    130K 
16: R4          Consolidated Statement of Changes in Equity         HTML     84K 
17: R5          Consolidated Statement of Cash Flows                HTML    143K 
18: R6          Corporate Information                               HTML     69K 
19: R7          Basis of Preparation                                HTML    100K 
20: R8          Significant Accounting Policies                     HTML    138K 
21: R9          Significant Accounting Judgments, Estimates and     HTML     64K 
                Assumptions                                                      
22: R10         Revenue from Contracts with Customers and Cost of   HTML     44K 
                Sales                                                            
23: R11         Research and Development Expenses                   HTML     60K 
24: R12         General and Administrative Expenses                 HTML     62K 
25: R13         Selling Expenses                                    HTML     58K 
26: R14         Other Income                                        HTML     58K 
27: R15         Other Expenses                                      HTML     53K 
28: R16         Financial Result                                    HTML     62K 
29: R17         Income Taxes                                        HTML    152K 
30: R18         Loss per Share                                      HTML     56K 
31: R19         Intangible Assets                                   HTML    102K 
32: R20         Property, Plant and Equipment                       HTML    191K 
33: R21         Leases                                              HTML    123K 
34: R22         Investment in Associated Companies                  HTML     74K 
35: R23         Other Financial Assets                              HTML     59K 
36: R24         Non-Financial Assets                                HTML     56K 
37: R25         Cash and Cash Equivalents                           HTML     51K 
38: R26         Shareholders' Equity                                HTML    104K 
39: R27         Share-based Payments                                HTML    322K 
40: R28         Warrants, Convertible Loans and Other Financial     HTML     77K 
                Liabilities                                                      
41: R29         Provisions                                          HTML     75K 
42: R30         Post-Employment Benefits                            HTML    159K 
43: R31         Trade and other Payables                            HTML     54K 
44: R32         Other Non-Financial Liabilities                     HTML     53K 
45: R33         Financial Instruments                               HTML    365K 
46: R34         Commitments and Contingencies                       HTML     45K 
47: R35         Related Party Disclosures                           HTML     93K 
48: R36         Events after the Reporting Period                   HTML     45K 
49: R37         Significant Accounting Policies (Policies)          HTML    172K 
50: R38         Corporate Information (Tables)                      HTML     61K 
51: R39         Basis of Preparation (Tables)                       HTML     94K 
52: R40         Significant Accounting Policies (Tables)            HTML     53K 
53: R41         Research and Development Expenses (Tables)          HTML     58K 
54: R42         General and Administrative Expenses (Tables)        HTML     60K 
55: R43         Selling Expenses (Tables)                           HTML     57K 
56: R44         Other Income (Tables)                               HTML     56K 
57: R45         Other Expenses (Tables)                             HTML     52K 
58: R46         Financial Result (Tables)                           HTML     60K 
59: R47         Income Taxes (Tables)                               HTML    153K 
60: R48         Loss per Share (Tables)                             HTML     54K 
61: R49         Intangible Assets (Tables)                          HTML    101K 
62: R50         Property, Plant and Equipment (Tables)              HTML    192K 
63: R51         Leases (Tables)                                     HTML    129K 
64: R52         Investment in Associated Companies (Tables)         HTML     70K 
65: R53         Other Financial Assets (Tables)                     HTML     55K 
66: R54         Non-Financial Assets (Tables)                       HTML     55K 
67: R55         Cash and Cash Equivalents (Tables)                  HTML     50K 
68: R56         Shareholders' Equity (Tables)                       HTML     93K 
69: R57         Share-based Payments (Tables)                       HTML    325K 
70: R58         Warrants, Convertible Loans and Other Financial     HTML     72K 
                Liabilities (Tables)                                             
71: R59         Provisions (Tables)                                 HTML     74K 
72: R60         Post-Employment Benefits (Tables)                   HTML    165K 
73: R61         Trade and other Payables (Tables)                   HTML     53K 
74: R62         Other Non-Financial Liabilities (Tables)            HTML     52K 
75: R63         Financial Instruments (Tables)                      HTML    363K 
76: R64         Related Party Disclosures (Tables)                  HTML     85K 
77: R65         Corporate Information (Details)                     HTML     63K 
78: R66         Corporate Information - The Reorganization          HTML     64K 
                (Details)                                                        
79: R67         Basis of Preparation (Details)                      HTML     60K 
80: R68         Significant Accounting Policies - Purchase of       HTML     52K 
                intangible assets (Details)                                      
81: R69         Significant Accounting Policies - Estimated useful  HTML     59K 
                lives of property plant and equipment (Details)                  
82: R70         Significant Accounting Policies (Details)           HTML     49K 
83: R71         Significant Accounting Policies - Share-based       HTML    200K 
                Payments (Details)                                               
84: R72         Significant Accounting Judgments, Estimates and     HTML     48K 
                Assumptions (Details)                                            
85: R73         Significant Accounting Judgments, Estimates and     HTML     55K 
                Assumptions - Investment in associate - Purchase                 
                Price Allocation (Details)                                       
86: R74         Significant Accounting Judgments, Estimates and     HTML     52K 
                Assumptions - Share-based Payments (Details)                     
87: R75         Revenue from Contracts with Customers and Cost of   HTML     44K 
                Sales (Details)                                                  
88: R76         Research and Development Expenses (Details)         HTML     60K 
89: R77         Research and Development Expenses - Additional      HTML     47K 
                Information (Details)                                            
90: R78         General and Administrative Expenses (Details)       HTML     65K 
91: R79         General and Administrative Expenses - Additional    HTML     48K 
                Information (Details)                                            
92: R80         Selling Expenses (Details)                          HTML     60K 
93: R81         Other Income (Details)                              HTML     58K 
94: R82         Other Expenses (Details)                            HTML     49K 
95: R83         Financial Result (Details)                          HTML     58K 
96: R84         Financial Result - Additional Information           HTML     61K 
                (Details)                                                        
97: R85         Income Taxes - Expense for Income Tax Expense       HTML     52K 
                (Details)                                                        
98: R86         Income Taxes - Income Tax Expense (Details)         HTML     49K 
99: R87         Income Taxes - Reconciliation of expected tax       HTML     88K 
                expense (Details)                                                
100: R88         Income Taxes - Tax Rate Reconciliation (Details)    HTML     56K  
101: R89         Income Taxes - Deferred tax related to Assets and   HTML     89K  
                Liabilities (Details)                                            
102: R90         Income Taxes - Tax attributes (Gross) (Details)     HTML     48K  
103: R91         Income Taxes - Deductible temporary differences     HTML     57K  
                and tax loss and interest carryforwards (Details)                
104: R92         Loss per Share (Details)                            HTML     55K  
105: R93         Intangible Assets (Details)                         HTML     78K  
106: R94         Intangible Assets - Additional Information          HTML     43K  
                (Details)                                                        
107: R95         Property, Plant and Equipment (Details)             HTML    105K  
108: R96         Property, Plant and Equipment - Property, plant     HTML     56K  
                and equipment is distributed among geographical                  
                areas (Details)                                                  
109: R97         Leases - Right-of-use assets (Details)              HTML     67K  
110: R98         Leases - Lease liabilities (Details)                HTML     51K  
111: R99         Leases - Related expense (Details)                  HTML     53K  
112: R100        Leases - Lease liabilities (Details)                HTML     48K  
113: R101        Leases - Total cash outflow (Details)               HTML     49K  
114: R102        Investment in Associated Companies (Details)        HTML     67K  
115: R103        Investment in Associated Companies - Valuation of   HTML     53K  
                investment in Zenlabs (Details)                                  
116: R104        Investment in Associated Companies - Financial      HTML     99K  
                information for Zenlabs (Details)                                
117: R105        Other Financial Assets - Other financial assets     HTML     57K  
                (Details)                                                        
118: R106        Other Financial Assets - Fixed term deposit         HTML     96K  
                (Details)                                                        
119: R107        Non-Financial Assets (Details)                      HTML     57K  
120: R108        Non-Financial Assets - Prepaid expenses (Details)   HTML     45K  
121: R109        Cash and Cash Equivalents (Details)                 HTML     49K  
122: R110        Shareholders' Equity (Details)                      HTML    101K  
123: R111        Shareholders' Equity - Additional information       HTML    199K  
                (Details)                                                        
124: R112        Share-based Payments - Other plans (Details)        HTML     67K  
125: R113        Share-based Payments - expense recognized for       HTML    220K  
                participant services (Details)                                   
126: R114        Share-based Payments - Measurement of fair values   HTML    191K  
                (Details)                                                        
127: R115        Warrants, Convertible Loans and Other Financial     HTML     53K  
                Liabilities (Details)                                            
128: R116        Warrants, Convertible Loans and Other Financial     HTML     69K  
                Liabilities - Additional information (Details)                   
129: R117        Warrants, Convertible Loans and Other Financial     HTML     61K  
                Liabilities - equity effect (Details)                            
130: R118        Provisions (Details)                                HTML     70K  
131: R119        Post-Employment Benefits (Details)                  HTML     46K  
132: R120        Post-Employment Benefits - Present value of the     HTML     48K  
                defined benefit obligations and the fair value of                
                the plan assets (Details)                                        
133: R121        Post-Employment Benefits - Reconciliation of the    HTML     55K  
                net defined benefit liability (Details)                          
134: R122        Post-Employment Benefits - Reconciliation of the    HTML     74K  
                amount recognized in the consolidated statement of               
                financial position (Details)                                     
135: R123        Post-Employment Benefits - Reconciliation of the    HTML     65K  
                plan assets (Details)                                            
136: R124        Post-Employment Benefits - Expense recognized in    HTML     74K  
                the consolidated statements of operations and                    
                other comprehensive income (Details)                             
137: R125        Post-Employment Benefits - Principal actuarial      HTML     50K  
                assumptions (Details)                                            
138: R126        Post-Employment Benefits - Sensitivity Analysis     HTML     57K  
                (Details)                                                        
139: R127        Post-Employment Benefits - Expected Benefit         HTML     52K  
                Payments (Details)                                               
140: R128        Trade and other Payables (Details)                  HTML     54K  
141: R129        Other Non-Financial Liabilities (Details)           HTML     52K  
142: R130        Financial Instruments - Financial assets, by class  HTML     69K  
                (Details)                                                        
143: R131        Financial Instruments - Financial liabilities, by   HTML     64K  
                class (Details)                                                  
144: R132        Financial Instruments - Thereof aggregated to       HTML     59K  
                categories according to IFRS 9 (Details)                         
145: R133        Financial Instruments - Effect of reasonable        HTML     66K  
                changes of the most significant input parameters                 
                on the fair values of the embedded derivatives                   
                (Details)                                                        
146: R134        Financial Instruments - Financial instruments,      HTML     72K  
                changes in Fair Value of level 3 instruments                     
                (Details)                                                        
147: R135        Financial Instruments - Net gains and losses for    HTML     68K  
                each of the financial instrument measurement                     
                categories (Details)                                             
148: R136        Financial Instruments - carrying amount of          HTML     56K  
                monetary assets and liabilities (Details)                        
149: R137        Financial Instruments - Interest Rate Risk          HTML     47K  
                (Details)                                                        
150: R138        Financial Instruments - Other Price Risk (Details)  HTML     68K  
151: R139        Financial Instruments - Financial Instrument Risk   HTML     87K  
                Management Objectives and Policies (Details)                     
152: R140        Financial Instruments - Reconciliation of changes   HTML     76K  
                in liabilities arising from financing activities                 
                (Details)                                                        
153: R141        Commitments and Contingencies - Lease contracts     HTML     62K  
                (Details)                                                        
154: R142        Related Party Disclosures (Details)                 HTML     49K  
155: R143        Related Party Disclosures - Transactions with Key   HTML     49K  
                Management (Details)                                             
156: R144        Related Party Disclosures - Annual remuneration     HTML     63K  
                and related compensation costs recognized as                     
                expense (Details)                                                
157: R145        Related Party Disclosures - Balances held by        HTML     67K  
                entities with significant influence over the                     
                company (Details)                                                
158: R146        Related Party Disclosures - Transactions with       HTML     58K  
                related parties (Details)                                        
159: R147        Related party Disclosures - Convertible Loan        HTML     60K  
                (Details)                                                        
160: R148        Related party Disclosures - Strategic Commercial    HTML     57K  
                Collaboration (Details)                                          
161: R149        Related Party Disclosures - Transactions with       HTML     60K  
                Shareholders (Details)                                           
162: R150        Events after the Reporting Period (Details)         HTML     46K  
165: XML         IDEA XML File -- Filing Summary                      XML    324K  
163: XML         XBRL Instance -- lilm-20220328xf1_htm                XML   6.08M  
164: EXCEL       IDEA Workbook of Financial Reports                  XLSX    233K  
 9: EX-101.CAL  XBRL Calculations -- lilm-20220328_cal               XML    227K 
10: EX-101.DEF  XBRL Definitions -- lilm-20220328_def                XML   1.27M 
11: EX-101.LAB  XBRL Labels -- lilm-20220328_lab                     XML   2.55M 
12: EX-101.PRE  XBRL Presentations -- lilm-20220328_pre              XML   1.93M 
 8: EX-101.SCH  XBRL Schema -- lilm-20220328                         XSD    507K 
166: JSON        XBRL Instance as JSON Data -- MetaLinks              605±   919K  
167: ZIP         XBRL Zipped Folder -- 0001104659-22-071040-xbrl      Zip    754K  


‘EX-23.4’   —   Consent of Expert or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



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Exhibit 23.4

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Registration Statement on Form F-1 of Lilium N.V. of our report dated March 30, 2022 relating to the financial statements of Lilium N.V., which appears in this Registration Statement. We also consent to the reference to us under the heading “Experts” in such Registration Statement.

Munich, Germany

June 14, 2022

PricewaterhouseCoopers GmbH

Wirtschaftsprüfungsgesellschaft

/s/ Katharina Deni

/s/ ppa. Annika Sicking

Wirtschaftsprüfer

Wirtschaftsprüfer

(German Public Auditor)

(German Public Auditor)



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘F-1’ Filing    Date    Other Filings
Filed on:6/14/22424B3,  6-K
3/30/2220-F
 List all Filings 


1 Subsequent Filing that References this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/03/22  Lilium N.V.                       POS AM                 3:587K                                   Toppan Merrill/FA


7 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 6/06/22  Lilium N.V.                       6-K         6/06/22    3:527K                                   Toppan Merrill/FA
 3/30/22  Lilium N.V.                       20-F       12/31/21  169:21M                                    Toppan Merrill/FA
11/18/21  Lilium N.V.                       S-8        11/18/21    5:374K                                   Toppan Merrill/FA
 9/29/21  Lilium N.V.                       F-1                  208:24M                                    Toppan Merrill/FA
 9/20/21  Lilium N.V.                       20-F        9/14/21    7:1.1M                                   Toppan Merrill/FA
 6/11/21  Lilium N.V.                       F-4/A                  9:8.1M                                   Toppan Merrill/FA
 5/05/21  Lilium N.V.                       F-4                   12:7.8M                                   Toppan Merrill/FA
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Filing Submission 0001104659-22-071040   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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