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    <dei:AmendmentDescription contextRef="P01_01_2022To12_31_2022">  &#160; This Amendment No.&#160;1 on&#160;Form&#160;40-F/A&#160;amends Magna International Inc. (the&#160;&#x201c;Company&#x201d;)&#x2019;s Annual Report on&#160;Form&#160;40-F&#160;for the year ended December&#160;31, 2022, originally filed with the U.S. Securities and Exchange Commission (the&#160;&#x201c;SEC&#x201d;&#160;or the&#160;&#x201c;Commission&#x201d;) on March&#160;31, 2023 (the &#x201c;Original Filing&#x201d;). The Company is filing this Amendment No.&#160;1 to amend the risk factor on page&#160;21 titled &#x201c;Evolving Counterparty Risk Profile&#x201d; of the Annual Information Form dated March&#160;30, 2023 filed with the Original Filing with the following corrected version consistent with the equivalent risk factor in the Company&#x2019;s Management&#x2019;s Discussion and Analysis of Results of Operations and Financial Position for the year ended December&#160;31, 2022, included as Exhibit&#160;3 of our Annual Report on&#160;Form&#160;40-F: &#160;


&#160;
&#x2022;
&#160;
 Evolving Counterparty Risk Profile: Conducting business with newer&#160;EV-focused&#160;OEMs continues to alter the risk profile of our business and poses incremental risks and challenges compared to our traditional customers, including as a result of: their relatively short operating histories; limited financial, liquidity/capital or other resources; less mature product development and validation processes; uncertain market acceptance of their products/services; and untested business models. These factors may elevate our counterparty risks in dealing with such OEMs, particularly with respect to recovery of: pre-production (including tooling, engineering, and launch) and production receivables; inventory; fixed assets and capitalized pre-production expenditures; as well as other third party obligations related to such items. As at December&#160;31, 2022, our balance sheet exposure related to these factors was approximately $400&#160;million, the majority of which related to Fisker. In some cases, we may hold a minority equity position in such companies which involves a high degree of risk, including those discussed above under &#x201c;Investments in Mobility and Technology Companies&#x201d;. The inability of newer EV-focused OEMs to achieve commercial success, or the bankruptcy or insolvency of any such OEM with which we conduct business, could result in us incurring material cash and impairment charges, which could have a material adverse effect on our financial condition.     &#160; Except as described above, no other changes have been made to the Original Filing. The Original Filing continues to speak as of the date of the Original Filing, and the Company has not updated the disclosures contained therein to reflect any events that occurred at a date subsequent to the filing of the Original Filing other than as expressly indicated in this Amendment No.&#160;1. Accordingly, this Amendment No.&#160;1 should be read in conjunction with the Original Filing and the Company&#x2019;s other SEC filings.  </dei:AmendmentDescription>
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