CONSOLIDATED FINANCIAL STATEMENTS for the period from 1 July 2020 to 30 June 2021 Scope of consolidated financial statements In addition to Borussia Dortmund GmbH & Co. KGaA, the consolidated financial statements include six fully consolidated subsidiary companies and one associated company accounted for using the equity method. The list of shareholdings as at 30 June 2021 was as follows: Shareholdings (30 June 2021) Registered Share capital Shareholding Equity Net profit/loss office (EUR '000) % (EUR '000) (EUR'000) as at 01/07/2020 to 30/06/2021 30/06/2021 Fully consolidated companies BVB Stadionmanagement GmbH* Dortmund 52 100.00 66 42 besttravel dortmund GmbH* Dortmund 50 100.00 144 100 BVB Merchandising GmbH* Dortmund 75 100.00 10,881 -748 BVB Event & Catering GmbH* Dortmund 25 100.00 25 725 BVB Asia Pacific Pte. Ltd. Singapur 66 100.00 220 27 BVB Fußballakademie GmbH* Dortmund 50 100.00 431 140 Investments accounted for using the equity method Orthomed Medizinisches Leistungs- und Rehabilitationszentrum GmbH** Dortmund 52 33.33 1,027 81 * Profit and loss transfer agreements are in force. Profit/loss of the Company under HGB prior to transfer to/absorption by the consolidated tax group parent. ** Included in the consolidated financial statements as at 30 June 2021 as an associate on the basis of the net profit/loss reported as at 31 December 2020. Shareholdings (30 June 2020) Registered Share capital Shareholding Equity Net profit/loss office (EUR '000) % (EUR '000) (EUR'000) as at 01/07/2019 to 30/06/2020 30/06/2020 Fully consolidated companies BVB Stadionmanagement GmbH* Dortmund 52 100.00 66 63 besttravel dortmund GmbH* Dortmund 50 100.00 144 566 BVB Merchandising GmbH* Dortmund 75 100.00 10,881 2,458 BVB Event & Catering GmbH* Dortmund 25 100.00 25 1,582 BVB Asia Pacific Pte. Ltd. Singapur 66 100.00 192 31 BVB Fußballakademie GmbH Dortmund 25 100.00 25 0 Investments accounted for using the equity method Orthomed Medizinisches Leistungs- und Rehabilitationszentrum GmbH** Dortmund 52 33.33 786 -3 * Profit and loss transfer agreements are in force. Profit/loss of the Company under HGB prior to transfer to/absorption by the consolidated tax group parent. ** Included in the consolidated financial statements as at 30 June 2020 as an associate on the basis of the net profit/loss reported as at 31 December 2019. No interim financial statements were prepared for Orthomed Medizinisches Leistungs- und Rehabilitationszentrum GmbH (Orthomed GmbH) as at 30 June 2021 due to the fact that there would be no material impact on the consolidated financial statements. Please refer to Note 33 for disclosures on transactions with related parties. 183