ANNUAL FINANCIAL STATEMENTS for the financial year from 1 July 2020 to 30 June 2021 any other information contained in the above- audited annual financial statements and audited mentioned file beyond this reasonable assurance management report as well as other documents opinion and our audit opinion on the accompanying to be published to the operator of the German annual financial statements and the accompanying Federal Gazette [Bundesanzeiger]. management report for the financial year from July 1, 2020 to June 30, 2021 contained in the “Report The supervisory board is responsible for overseeing on the Audit of the Annual Financial Statements and the preparation of the ESEF documents as part of of the Management Report” above. the financial reporting process. We conducted our assurance work of the Our objective is to obtain reasonable assurance reproduction of the annual financial statements about whether the ESEF documents are free from and the management report contained in the material intentional or unintentional non-compliance above-mentioned electronic file in accordance with with the requirements of Section 328 (1) HGB. We Section 317 (3b) HGB and the Exposure Draft of exercise professional judgement and maintain the IDW Assurance Standard: Assurance in professional scepticism throughout the assurance accordance with Section 317 (3b) HGB on the work. We also: Electronic Reproduction of Financial Statements – Identify and assess the risks of material and Management Reports Prepared for Publication intentional or unintentional non-compliance Purposes (ED IDW AsS 410). Accordingly, our with the requirements of Section 328 (1) HGB, responsibilities are further described below. Our design and perform assurance procedures audit firm has applied the IDW Standard on Quality responsive to those risks, and obtain Management 1: Requirements for Quality assurance evidence that is sufficient and Management in Audit Firms (IDW QS 1). appropriate to provide a basis for our assurance opinion. The Company’s management is responsible for the – Obtain an understanding of internal control preparation of the ESEF documents including the relevant to the assessment of the ESEF electronic reproduction of the annual financial documents in order to design assurance statements and the management report in accordance procedures that are appropriate in the with Section 328 (1) sentence 4 item 1 HGB. circumstances, but not for the purpose of expressing an assurance opinion on the In addition, the Company’s management is effectiveness of these controls. responsible for the internal controls they consider – Evaluate the technical validity of the ESEF necessary to enable the preparation of ESEF documents, i.e. whether the electronic file documents that are free from material intentional containing the ESEF documents meets the or unintentional non-compliance with the requirements of Commission Delegated requirements of Section 328 (1) HGB for the Regulation (EU) 2019/815 on the technical electronic reporting format. specification for this electronic file. – Evaluate whether the ESEF documents enable The Company’s management is also responsible an XHTML reproduction with content equivalent for the submission of the ESEF documents to the audited annual financial statements and together with the auditor’s report and the attached the audited management report. 115