CONSOLIDATED FINANCIAL STATEMENTS for the period from 1 July 2020 to 30 June 2021 format. We do not express any opinion on the The company’s management is also responsible for information contained in this reproduction nor on the submission of the ESEF documents together any other information contained in the with the auditor’s report and the attached audited above-mentioned file beyond this reasonable consolidated financial statements and audited assurance opinion and our audit opinion on the group management report as well as other accompanying consolidated financial statements documents to be published to the operator of the and the accompanying group management report German Federal Gazette [Bundesanzeiger]. for the financial year from July 1, 2020, to June 30, 2021 contained in the “Report on the Audit of the The supervisory board is responsible for overseeing Consolidated Financial Statements and the Group the preparation of the ESEF documents as part of Management Report” above. the financial reporting process. We conducted our assurance work on the Our objective is to obtain reasonable assurance reproduction of the consolidated financial about whether the ESEF documents are free from statements and the group management report material intentional or unintentional non-compliance contained in the above-mentioned electronic file in with the requirements of Section 328 (1) HGB. We accordance with Section 317 (3b) HGB and the exercise professional judgement and maintain Exposure Draft of the IDW Assurance Standard: professional scepticism throughout the assurance Assurance in accordance with Section 317 (3b) HGB work. We also: on the Electronic Reproduction of Financial – Identify and assess the risks of material Statements and Management Reports Prepared for intentional or unintentional non-compliance Publication Purposes (ED IDW AsS 410. Accordingly, with the requirements of Section 328 (1) HGB, our responsibilities are further described below. design and perform assurance procedures Our audit firm has applied the IDW Standard on responsive to those risks, and obtain assurance Quality Management 1: Requirements for Quality evidence that is sufficient and appropriate to Management in Audit Firms (IDW QS 1). provide a basis for our assurance opinion. – Obtain an understanding of internal control The company’s management is responsible for the relevant to the assurance of the ESEF documents preparation of the ESEF documents including the in order to design assurance procedures that are electronic reproduction of the consolidated financial appropriate in the circumstances, but not for the statements and the group management report in purpose of expressing an assurance opinion on accordance with Section 328 (1) sentence 4 item 1 the effectiveness of these controls. HGB and for the tagging of the consolidated financial – Evaluate the technical validity of the ESEF statements in accordance with Section 328 (1) documents, i.e. whether the electronic file sentence 4 item 2 HGB. containing the ESEF documents meets the requirements of Commission Delegated In addition, the company’s management is Regulation (EU) 2019/815 on the technical responsible for the internal controls they consider specification for this electronic file. necessary to enable the preparation of ESEF – Evaluate whether the ESEF documents enable documents that are free from material intentional an XHTML reproduction with content equivalent or unintentional non-compliance with the to the audited consolidated financial statements requirements of Section 328 (1) HGB for the and the audited group management report. electronic reporting format. – Evaluate whether the tagging of the ESEF documents with Inline XBRL technology (iXBRL) enables an appropriate and complete machine-readable XBRL copy of the XHTML reproduction. 231